Company: BOH
Filing Date: 2025-10-28
Form Type: 10-Q
Source: 0000046195-25-000037
Chunk: 146

Company: BANK OF HAWAII CORP
Filing Date: 2025-10-28
Form: 10-Q
Item: Part I, Item 8
Chunk 146
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3,358 Proportional Amortization MethodTax Credits and Other Tax Benefits Recognized$8,844 $6,210 $26,532 $18,631 Amortization Expense in Provision for Income Taxes7,491 5,348 22,473 16,044 There were no impairment losses related to LIHTC investments during the nine months ended September 30, 2025 and 2024.

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Note 6.  Securities Sold Under Agreements to Repurchase

The following table presents the remaining contractual maturities of the Company’s repurchase agreements as of September 30, 2025 and December 31, 2024, by collateral pledged.Remaining Contractual Maturity of Repurchase Agreements(dollars in thousands)Up to 90 days91-365 days1-3 YearsAfter 3 YearsTotalSeptember 30, 2025Mortgage-Backed Securities:Residential - Government Agencies or Sponsored Enterprises$— $— $— $50,000 $50,000 December 31, 2024Mortgage-Backed Securities:Residential - Government Agencies or Sponsored Enterprises$— $— $50,000 $50,000 $100,000 The following table presents the assets and liabilities subject to an enforceable master netting arrangement, or repurchase agreements as of September 30, 2025 and December 31, 2024. The Company has swap agreements with commercial banking customers that are not subject to an enforceable master netting arrangement and therefore are excluded from this table. Interest rate swaps that are designated as fair value hedges between the Company and institutional counterparties are also excluded from this table. See Note 10. Derivative Financial Instruments for more information on swap agreements.(i)(ii)(iii) = (i)-(ii)(iv)(v) = (iii)-(iv)Gross Amounts Not Offset inthe Statements of Condition(dollars in thousands)Gross Amounts Recognized in the Statements of ConditionGross Amounts Offset in the Statements of ConditionNet Amounts Presented in the Statements of ConditionNetting Adjustments per Master Netting ArrangementsFair Value of Collateral Pledged/ Received 1Net AmountSeptember 30, 2025Assets:Interest Rate Swap Agreements:Institutional Counterparties$86,426 $— $86,426 $15,204 $