Company: HBCP
Filing Date: 2025-08-01
Form Type: 10-Q
Source: 0001436425-25-000036
Chunk: 57

Company: HOME BANCORP, INC.
Filing Date: 2025-08-01
Form: 10-Q
Item: Item 8
Chunk 57
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 of Gain Reclassified from AOCI into IncomeAmount of Gain Reclassified from AOCI into Income(dollars in thousands)TotalIncluded ComponentTotalIncluded ComponentDerivatives in cash flows hedging relationships:Interest rate swaps - variable rate liabilities$1,406 $1,406 Interest income$1,212 $1,212 Effect of Derivatives Not Designated as Hedging Instruments on the Consolidated Statements of IncomeThe table below presents the effect of the Company’s derivative financial instruments that are not designated as hedging instruments on the Consolidated Statements of Income as of June 30, 2025 and June 30, 2024.

26

(dollars in thousands)Location of Loss Recognized on Non-designated Hedges Three Months Ended June 30, 2025 Six Months Ended June 30, 2025Effects of non-designated hedgesInterest rate contractsOther noninterest expense$(4)$(15)Risk participation agreementsOther noninterest expense$— $— (dollars in thousands)Location of Income Recognized on Non-designated Hedges Three Months Ended June 30, 2024 Six Months Ended June 30, 2024Effects of non-designated hedgesInterest rate contractsOther noninterest expense$(29)$(29)Risk participation agreementsOther noninterest  income$— $2 There was no derivative fee income from non-designated hedges for the three and six months ended June 30, 2025 and  $175,000 for both the three and six months ended June 30, 2024.  Credit-risk-related Contingent Features The Company has agreements with each of its derivative counterparties that contain a provision to the effect that, if the Company (either) defaults (or is capable of being declared in default) on any of its indebtedness, then the Company could also be declared in default on its derivative obligations. The Company has agreements with certain of its derivative counterparties that contain a provision to the effect that, if the Company fails to maintain its status as a well or adequately capitalized institution, then the Company could be required to post additional collateral.As of June 30, 2025, there were no derivatives with credit-risk-related contingent features in a net liability position. Such derivatives are measured at fair value, which includes accrued interest but excludes any adjustment for nonperformance risk. If the Company had breached any provisions at June 30, 2025,