Company: BOH
Filing Date: 2025-10-28
Form Type: 10-Q
Source: 0000046195-25-000037
Chunk: 50

Company: BANK OF HAWAII CORP
Filing Date: 2025-10-28
Form: 10-Q
Item: Part I, Item 1
Chunk 50
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ified from Accumulated Other Comprehensive Income that Decrease Net Income:Amortization of Unrealized Holding Losses on Held-to-Maturity Securities17,374 4,605 12,769 Net Unrealized Gains on Investment Securities90,398 23,957 66,441 Defined Benefit Plans:Amortization of Net Actuarial Losses1,133 300 833 Amortization of Prior Service Credit(184)(48)(136)Defined Benefit Plans, Net949 252 697 Other Comprehensive Income$91,347 $24,209 $67,138 Nine Months Ended September 30, 2024Net Unrealized Gains on Investment Securities:Net Unrealized Gains Arising During the Period$64,049 $16,971 $47,078 Amounts Reclassified from Accumulated Other Comprehensive Income that Decrease Net Income:Amortization of Unrealized Holding Losses on Held-to-Maturity Securities18,703 4,958 13,745 Net Unrealized Gains on Investment Securities82,752 21,929 60,823 Defined Benefit Plans:Amortization of Net Actuarial Losses873 232 641 Amortization of Prior Service Credit(184)(48)(136)Defined Benefit Plans, Net689 184 505 Other Comprehensive Income$83,441 $22,113 $61,328 The amortization of unrealized holding losses on HTM securities relates to the Company’s reclassification of AFS investment securities to the HTM category and will be amortized over the remaining life of the investment securities as an adjustment of yield.

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The following table presents the changes in each component of accumulated other comprehensive income, net of tax, for the three and nine months ended September 30, 2025 and 2024:(dollars in thousands)Investment Securities-Available-for-SaleInvestment Securities-Held-to-MaturityDefined Benefit PlansAccumulated Other Comprehensive Income (Loss)Three Months Ended September 30, 2025Balance at Beginning of Period$(154,009)$(122,254)$(22,931)$(299,194)Other Comprehensive Income Before Reclassifications18,451 — — 18,451 Amounts Reclassified from Accumulated Other Comprehensive Income— 4,260 232 4,492 Total Other Comprehensive Income18,451 4,260 232 22,943