Other Comprehensive Income (Loss)

9 Months Ended

Sep. 30, 2025

The tables below summarize the changes in accumulated other comprehensive income (loss) by component for the three and nine months ended September 30, 2025 and 2024, net of tax:


September 30, 2025	Unrealized Gains and Losses on Available-for-Sale Securities		Postretirement Benefit Items		Total

Beginning Balance at July 1, 2025	$	(207,046)	$	(514)	$	(207,560)
Other Comprehensive Income (Loss) Before Reclassification	25,180		—		25,180
Amounts Reclassified from Accumulated Other Comprehensive Income (Loss)	—		—		—
Net Current Period Other Comprehensive Income (Loss)	25,180		—		25,180
Ending Balance at September 30, 2025	$	(181,866)	$	(514)	$	(182,380)


September 30, 2025	Unrealized Gains and Losses on Available-for-Sale Securities		Postretirement Benefit Items		Total

Beginning Balance at January 1, 2025	$	(219,950)	$	(514)	$	(220,464)
Other Comprehensive Income (Loss) Before Reclassification	38,084		—		38,084
Amounts Reclassified from Accumulated Other Comprehensive Income (Loss)	—		—		—
Net Current Period Other Comprehensive Income (Loss)	38,084		—		38,084
Ending Balance at September 30, 2025	$	(181,866)	$	(514)	$	(182,380)


September 30, 2024	Unrealized Gains and Losses on Available-for-Sale Securities		Postretirement Benefit Items		Total

Beginning Balance at July 1, 2024	$	(217,355)	$	(514)	$	(217,869)
Other Comprehensive Income (Loss) Before Reclassification	42,775		—		42,775
Amounts Reclassified from Accumulated Other Comprehensive Income (Loss)	55		—		55
Net Current Period Other Comprehensive Income (Loss)	42,830		—		42,830
Ending Balance at September 30, 2024	$	(174,525)	$	(514)	$	(175,039)


September 30, 2024	Unrealized Gains and Losses on Available-for-Sale Securities		Postretirement Benefit Items		Total

Beginning Balance at January 1, 2024	$	(216,546)	$	(514)	$	(217,060)
Other Comprehensive Income (Loss) Before Reclassification	14,914		—		14,914
Amounts Reclassified from Accumulated Other Comprehensive Income (Loss)	27,107		—		27,107
Net Current Period Other Comprehensive Income (Loss)	42,021		—		42,021
Ending Balance at September 30, 2024	$	(174,525)	$	(514)	$	(175,039)

The tables below summarize the classifications out of accumulated other comprehensive income (loss) by component for the three and nine months ended September 30, 2025 and 2024:

Details about Accumulated Other Comprehensive Income (Loss) Components

Amount Reclassified From Accumulated Other Comprehensive Income (Loss)

Affected Line Item in the Statement Where Net Income is Presented

Unrealized Gains and Losses on
Available-for-Sale Securities

—

Net Gains (Losses) on Securities

—

Income Tax Expense

—

Net of Tax

Total Reclassifications for the Three
Months Ended September 30, 2025

—

GERMAN AMERICAN BANCORP, INC. 10-Q