Accumulated Other Comprehensive Income (Loss)

12 Months Ended

Dec. 31, 2025

Accumulated Other Comprehensive Income (Loss).

Accumulated Other Comprehensive Income (Loss)

Note 12 — Accumulated Other Comprehensive Income (Loss)

The following is changes in accumulated other comprehensive income (loss) by component, net of tax, for the years ending December 31, 2025 and 2024.


	Year Ended December 31, 2025
	Unrealized
	Gains and
	Losses on				Deferred
	Available-for-		Defined Benefit		Compensation
	Sale Securities		Pension Items		Liability		Total

Beginning balance	$	(59,876)	$	(7,974)	$	99	$	(67,751)
Other comprehensive income/(loss) before reclassification		17,801		3,179		(12)		20,968
Less amounts reclassified from accumulated other comprehensive income		449		(1,473)		—		(1,024)
Net current period other comprehensive income/(loss)		18,250		1,706		(12)		19,944
Ending balance	$	(41,626)	$	(6,268)	$	87	$	(47,807)


		Year Ended December 31, 2024
		Unrealized
		Gains and
		Losses on				Deferred
		Available-for-		Defined Benefit		Compensation
		Sale Securities		Pension Items		Liability		Total

Beginning balance		$	(56,127)	$	(8,092)	$	111	$	(64,108)
Other comprehensive income/(loss) before reclassification			(3,749)		3		(12)		(3,758)
Less amounts reclassified from accumulated other comprehensive income			—		115		—		115
Net current period other comprehensive income/(loss)			(3,749)		118		(12)		(3,643)
Ending balance		$	(59,876)	$	(7,974)	$	99	$	(67,751)

The following is significant amounts reclassified out of each component of accumulated other comprehensive income (loss) for the years ending December 31, 2025 and 2024.


		Amount Reclassified from
Details about Accumulated Other		Accumulated Other Comprehensive						Affected Line Item in the Statement
Comprehensive Income Components		Income						where Net Income is Presented
		2025			2024
Unrealized gains and losses on available-for-sale securities
Realized gains on securities available-for-sale		$	(568)		$	—		Investment security losses, net
Total before tax			(568)			—
Tax effect			(119)			—		Provision for income taxes
Net of tax		$	(449)		$	—
Amortization of defined benefit pension items
Transition asset			—			—		Employee benefits
Actuarial gains		$	1,865		$	(145)		Employee benefits
Total before tax			1,865			(145)
Tax effect			392			(30)		Provision for income taxes
Net of tax		$	1,473		$	(115)
Total reclassifications for the period, net of tax		$	1,024		$	(115)

Orange County Bancorp, Inc. /DE/ 10-K