Company: ASB
Filing Date: 2025-10-28
Form Type: 10-Q
Source: 0000007789-25-000179
Chunk: 112

Company: ASSOCIATED BANC-CORP
Filing Date: 2025-10-28
Form: 10-Q
Item: Part I, Item 1
Chunk 112
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 Value and Cash Flow Hedging RelationshipsThree Months Ended Sep 30,Nine Months Ended Sep 30,2025202420252024(in thousands)Interest Income Interest (Expense)Interest IncomeInterest (Expense)Interest IncomeInterest (Expense)Interest IncomeInterest (Expense)Total amounts of income/expense presented on the consolidated statements of income in which the effects of the fair value or cash flow hedges are recorded(a)$(1,474)$(1,324)$(4,736)$(5,318)$(4,087)$(5,485)$(14,404)$(16,007)The effects of fair value and cash flow hedging: Impact on fair value hedging relationships in Subtopic 815-20Interest contracts:Hedged items        (33)(696)(31)(20,148)(92)(11,793)(107)(10,369)Derivatives designated as hedging instruments(a)(1,440)(628)(4,705)14,830 (3,995)6,308 (14,297)(5,638)(a) Includes net settlements on the derivatives.

35

Location and Amount Recognized on the Consolidated Statements of Income in Fair Value Hedging RelationshipsThree Months Ended Sep 30,Nine Months Ended Sep 30,2025202420252024(in thousands)Capital Markets, NetCapital Markets, NetCapital Markets, NetCapital Markets, NetTotal amounts of income/expense presented on the consolidated statements of income in which the effects of the fair value hedges are recorded$— $— $1 $— The effects of fair value hedging: Impact on fair value hedging relationships in Subtopic 815-20Foreign currency contracts:Hedged items(8,352)5,370 11,742 (7,969)Derivatives designated as hedging instruments8,352 (5,370)(11,741)7,969 The following table presents the effect of cash flow hedge accounting on accumulated other comprehensive income (loss):Three Months Ended Sep 30,Nine Months Ended Sep 30,(in thousands)2025202420252024Interest rate-related instruments designated as cash flow hedging instrumentsAmount of (loss) income recognized in OCI on cash flow hedge derivatives(a)$(825)$25,609 $7,707 $(639)Amount of loss reclassified from accumulated other comprehensive income (loss) into interest income(a)1,440 4,705 3,995