Company: BOH
Filing Date: 2025-10-28
Form Type: 10-Q
Source: 0000046195-25-000037
Chunk: 158

Company: BANK OF HAWAII CORP
Filing Date: 2025-10-28
Form: 10-Q
Item: Part I, Item 8
Chunk 158
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458)(11,654)(4,634)Recognized on Hedged ItemInterest and Fees on Loans and Leases(238)31,781 11,551 4,721 Net Cash SettlementsInterest and Fees on Loans and Leases2,130 3,976 5,639 10,691 Derivatives not designated as hedging instrumentsInterest Rate Lock CommitmentsMortgage Banking85 506 337 751 Forward CommitmentsMortgage Banking(4)(137)(8)79 Interest Rate Swap AgreementsOther Noninterest Income(19)(47)(29)6 Conversion Rate Swap AgreementsInvestment Securities Gains (Losses), Net(780)— (1,343)— Total$1,549 $7,291 $4,680 $19,570 The following amounts were recorded on the unaudited consolidated statements of condition related to the cumulative basis adjustment for fair value hedges as of September 30, 2025 and December 31, 2024:Line Item in the Unaudited Consolidated Statements of ConditionCarrying Amount of the Hedged AssetsCumulative Amount of Fair Value Hedging Adjustment Included In the Carrying Amount of the Hedged Assets(dollars in thousands)September 30, 2025December 31, 2024September 30, 2025December 31, 2024Investment Securities, Available-for-Sale 1$1,206,340 $999,594 $6,340 $(406)Loans and Leases 21,804,221 1,292,670 (2,798)(7,330)1These amounts were included in the fair value of closed portfolios of investment securities, AFS used to designate hedging relationships in which the hedged item is the stated amount of assets in the closed portfolios anticipated to be outstanding for the designated hedge period. As of September 30, 2025 and December 31, 2024, the fair value of the closed portfolios used in these hedging relationships was $1.5 billion and $1.7 billion, respectively.2These amounts were included in the amortized cost basis of closed portfolios of loans used to designate hedging relationships in which the hedged item is the stated amount of assets in the closed portfolios anticipated to be outstanding for the designated hedge period. As of September 30, 2025 and December 31, 2024, the amortized