Company: HBCP
Filing Date: 2025-11-03
Form Type: 10-Q
Source: 0001628280-25-048166
Chunk: 56

Company: HOME BANCORP, INC.
Filing Date: 2025-11-03
Form: 10-Q
Item: Item 8
Chunk 56
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 hedging instruments:Interest rate swaps - variable rate liabilities$80,000 $1,483 $— $— Derivatives not designated as hedging instruments:Interest rate contracts$9,000 $303 $9,000 $331 Risk participation agreements— — 11,359 — Netting adjustments— — Net derivative amounts$1,786 $331 December 31, 2024Derivative Assets(1)Derivative Liabilities(1)(dollars in thousands)Notional AmountFair ValueNotional AmountFair ValueDerivatives designated as hedging instruments:Interest rate swaps - variable rate liabilities$80,000 $3,241 $— $— Derivatives not designated as hedging instruments:Interest rate contracts9,000 26 9,000 42 Risk participation agreements— — 11,550 — Netting adjustments— — Net derivative amounts$3,267 $42 (1)Derivative assets and liabilities are reported at fair value in accrued interest receivable and other assets and accrued interest payable and other liabilities, respectively, in the Consolidated Statements of Financial Condition. At September 30, 2025 and December 31, 2024, accumulated unrealized gains, net of taxes, on derivative instruments totaled $1,046,000 and $2,418,000, respectively.Effect of Cash Flow Hedge Accounting on Accumulated Other Comprehensive Income and the Consolidated Statements of IncomeThe tables below present the effect of cash flow hedge accounting on Accumulated Other Comprehensive Income and the Consolidated Statements of Income as of September 30, 2025 and September 30, 2024.

25

Three Months Ended September 30, 2025Amount of Gain Recognized in OCILocation 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$120 $120 Interest income$514 $514 Nine Months Ended September 30, 2025Amount of Loss Recognized in OCILocation 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