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Accumulated Other Comprehensive Income (Loss)
12 Months Ended
Dec. 31, 2025
Accumulated Other Comprehensive Income (Loss) [Abstract]  
Accumulated Other Comprehensive Income (Loss)
(15)
Accumulated Other Comprehensive Income (Loss)
 
The following is a summary of the accumulated other comprehensive income (loss) balances, net of tax:

   
December 31, 2025
 
         
Other
   
Amount
   
Other
       
         
Comprehensive
   
reclassified
   
Comprehensive
       
         
Income (loss)-
   
from Accumulated
   
Income (loss)-
       
   
Balance at
   
Before
   
Other Comprehensive
   
year ended
   
Balance at
 
(dollars in thousands)
 
12/31/2024
   
Reclassifications
   
Income
   
12/31/2025
   
12/31/2025
 
 
                             
Net unrealized holding gain on securities available for sale, net of tax
 
$
(21,713
)
 
$
9,658
   
$
-
   
$
9,658
   
$
(12,055
)
Net change in overfunded position in pension and
postretirement plans arising during the year, net of tax
   
21,266
     
5,696
     
-
     
5,696
     
26,962
 
Net change in net actuarial gain and prior service cost on
pension and pension and postretirement benefit plans, net of tax
   
(3,414
)
   
-
     
(1,469
)
   
(1,469
)
   
(4,883
)
 
                                       
Accumulated other comprehensive income (loss), net of tax
 
$
(3,861
)
 
$
15,354
   
$
(1,469
)
 
$
13,885
   
$
10,024
 


 
December 31, 2024
 

       
Other
   
Amount
   
Other
       

       
Comprehensive
   
reclassified
   
Comprehensive
       

       
Income (loss)-
   
from Accumulated
   
Income (loss)-
       

 
Balance at
   
Before
   
Other Comprehensive
   
year ended
   
Balance at
 
(dollars in thousands)
 
12/31/2023
   
Reclassifications
   
Income
   
12/31/2024
   
12/31/2024
 
                               
Net unrealized holding gain on securities available for sale, net of tax
 
$
(23,899
)
 
$
2,186
   
$
-
   
$
2,186
   
$
(21,713
)
Net change in overfunded position in pension and
postretirement plans arising during the year, net of tax
   
13,476
     
7,790
     
-
     
7,790
   
$
21,266
 
Net change in net actuarial gain and prior service credit on
pension and pension and postretirement benefit plans, net of tax
   
(2,814
)
   
-
     
(600
)
   
(600
)
 
$
(3,414
)
                                         
Accumulated other comprehensive loss, net of tax
 
$
(13,237
)
 
$
9,976
   
$
(600
)
 
$
9,376
   
$
(3,861
)

   
December 31, 2023
 
         
Other
   
Amount
   
Other
       
         
Comprehensive
   
reclassified
   
Comprehensive
       
         
Income (loss)-
   
from Accumulated
   
Income (loss)-
       
   
Balance at
   
Before
   
Other Comprehensive
   
year ended
   
Balance at
 
(dollars in thousands)
 
12/31/2022
   
Reclassifications
   
Income
   
12/31/2023
   
12/31/2023
 
                               
Net unrealized holding (loss) gain on securities available for sale, net of tax
 
$
(32,271
)
 
$
8,372
   
$
-
   
$
8,372
   
$
(23,899
)
Net change in overfunded position in pension and
postretirement plans arising during the year, net of tax
   
7,588
     
5,888
     
-
     
5,888
     
13,476
 
Net change in net actuarial gain and prior service credit on
pension and pension and postretirement benefit plans, net of tax
   
(2,511
)
   
-
     
(303
)
   
(303
)
   
(2,814
)
                                         
Accumulated other comprehensive loss, net of tax
 
$
(27,194
)
 
$
14,260
   
$
(303
)
 
$
13,957
   
$
(13,237
)

 The following represents the reclassifications out of accumulated other comprehensive income (loss) for the years ended December 31, 2025, 2024 and 2023:
   
Years ended
    
(dollars in thousands)
 
December 31,
    
   
2025
   
2024
   
2023
 
Affected Line Item in Financial Statements
                     
Amortization of pension and postretirement benefit items:
                     
Amortization of net actuarial gain
 
$
1,998
   
$
824
   
$
423
 
Salaries and employee benefits
Amortization of prior service (cost) credit
   
(13
)
   
(13
)
   
(13
)
Salaries and employee benefits
Income tax benefit
   
(516
)
   
(211
)
   
(107
)
Income taxes
Net of tax
   
1,469
     
600
     
303
   
                               
Total reclassifications, net of tax
 
$
1,469
   
$
600
   
$
303