The following table summarizes activity in the unrealized gain or loss on AFS securities included in OCI for the years ended December 31, 2025, 2024 and 2023:


For the years ended December 31,	2025		2024		2023
Balance at beginning of year	$	(42,671,000)	$	(39,575,000)	$	(44,718,000)
Unrealized gains (losses) arising during the year	14,341,000		(3,919,000)		6,510,000

Related deferred taxes	(3,011,000)		823,000		(1,367,000)

Net change	11,330,000		(3,096,000)		5,143,000
Balance at end of year	$	(31,341,000)	$	(42,671,000)	$	(39,575,000)

The reclassification of realized gains is included in the net securities gains line of the consolidated statements of income and comprehensive income and the tax effect is included in the income tax expense line of the same statement.

The following table summarizes activity in the unrealized loss on securities transferred from AFS to HTM included in OCI for the years ended December 31, 2025, 2024, and 2023:


For the years ended December 31,	2025		2024		2023
Balance at beginning of year	$	(47,000)	$	(56,000)	$	(64,000)

Amortization of net unrealized gains	11,000		11,000		10,000
Related deferred taxes	(2,000)		(2,000)		(2,000)

Net change	9,000		9,000		8,000
Balance at end of year	$	(38,000)	$	(47,000)	$	(56,000)

The following table represents the effect of the Company's derivative financial instruments included in OCI for the years ended December 31, 2025, 2024, and 2023:


For the years ended December 31,	2025		2024		2023
Balance at beginning of year	$	157,000	$	300,000	$	544,000
Unrealized losses on cash flow hedging derivatives arising during the year	(198,000)		(181,000)		(309,000)

Related deferred taxes	41,000		38,000		65,000

Net change	(157,000)		(143,000)		(244,000)
Balance at end of year	$	—	$	157,000	$	300,000

The following table summarizes activity in the unrealized gain or loss on postretirement benefits included in OCI for the years ended December 31, 2025, 2024, and 2023:


For the years ended December 31,	2025		2024		2023
Unrecognized postretirement benefits at beginning of year	$	287,000	$	303,000	$	273,000

Change in unamortized net actuarial gain	(59,000)		(21,000)		39,000
Related deferred taxes	12,000		5,000		(9,000)

Net change	(47,000)		(16,000)		30,000
Unrecognized postretirement benefits at end of year	$	240,000	$	287,000	$	303,000

The reclassification of accumulated losses is a component of net periodic benefit cost (see Note 12) and the income tax effect is included in the income tax expense line of the consolidated statements of income and comprehensive income.