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Other Comprehensive Income (Loss)
 6 Months Ended
Jun. 30, 2023
Equity [Abstract]  
Other Comprehensive Income (Loss) Other Comprehensive Income (Loss)
Accounting principles generally require recognized revenue, expenses, gains and losses be included in net income or loss. Certain changes in assets and liabilities, such as the after tax effect of unrealized gains and losses on investment securities AFS that have not been recorded through an ACL are not reflected in the consolidated statements of income. The cumulative effect of such items, net of tax effect, is reported as a separate component of the equity section of the consolidated balance sheets (Accumulated OCI). OCI, along with net income, comprises the Company's total comprehensive income or loss.

As of the balance sheet dates, the components of Accumulated OCI, net of tax, were:
June 30, 2023December 31, 2022
 (Dollars in thousands)
Net unrealized losses on investment securities AFS$(36,251)$(37,419)

The following tables disclose the tax effects allocated to each component of OCI for the three and six months ended June 30:
 Three Months Ended
June 30, 2023June 30, 2022
Before-Tax AmountTax BenefitNet-of-Tax AmountBefore-Tax AmountTax Benefit/ExpenseNet-of-Tax Amount
Investment securities AFS:(Dollars in thousands)
Net unrealized holding losses arising during the period on investment securities AFS$(3,465)$728 $(2,737)$(13,885)$2,916 $(10,969)
Reclassification adjustment for net gains on investment securities AFS realized in net income— — — (5)1 (4)
Total other comprehensive loss$(3,465)$728 $(2,737)$(13,890)$2,917 $(10,973)
 Six Months Ended
June 30, 2023June 30, 2022
Before-Tax AmountTax ExpenseNet-of-Tax AmountBefore-Tax AmountTax Benefit/ExpenseNet-of-Tax Amount
Investment securities AFS:(Dollars in thousands)
Net unrealized holding gains (losses) arising during the period on investment securities AFS$1,478 $(310)$1,168 $(33,952)$7,130 $(26,822)
Reclassification adjustment for net gains on investment securities AFS realized in net income— — — (31)6 (25)
Total other comprehensive income (loss)$1,478 $(310)$1,168 $(33,983)$7,136 $(26,847)
The following table discloses information concerning reclassification adjustments from OCI for the three and six months ended June 30, 2023 and 2022:
Three Months EndedSix Months Ended
Reclassification Adjustment DescriptionJune 30, 2023June 30, 2022June 30, 2023June 30, 2022Affected Line Item in
Consolidated Statement of Income
(Dollars in thousands)
Investment securities AFS:
Net gains on investment securities AFS$— $(5)$— $(31)Net gains on sales of investment securities available-for-sale
Tax expense— 1 — 6 Provision for income taxes
Total reclassifications$— $(4)$— $(25)Net income