XML 45 R28.htm IDEA: XBRL DOCUMENT v3.25.0.1

Fair Value of Financial Instruments

12 Months Ended

Dec. 31, 2024

Fair Value of Financial Instruments

Fair Value of Financial Instruments

19. Fair Value of Financial Instruments

The Company carries certain financial assets and financial liabilities at fair value in accordance with GAAP which defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date, establishes a framework for measuring fair value and expands disclosures about fair value measurements. GAAP permits entities to choose to measure many financial instruments and certain other items at fair value. The Company did not purchase or sell any financial assets or liabilities under the fair value option during the years ended December 31, 2024 and 2023.

Management selected the fair value option for certain investment securities, and certain borrowed funds as the yield, at the time of election, on the financial assets was below-market, while the rate on the financial liabilities was above-market rate. Management also considered the average duration of these instruments, which, for investment securities, was longer than the average for the portfolio of securities, and, for borrowings, primarily represented the longer-term borrowings of the Company. Choosing these instruments for the fair value option adjusted the carrying value of these financial assets and financial liabilities to their current fair value, and more closely aligned the financial performance of the Company with the economic value of these financial instruments. Management believed that electing the fair value option for these financial assets and financial liabilities allows them to better react to changes in interest rates. At the time of election, Management did not elect the fair value option for investment securities and borrowings with shorter duration,

adjustable-rates, and yields that approximated the then current market rate, as management believed that these financial assets and financial liabilities approximated their economic value.

The following table presents the financial assets and financial liabilities reported at fair value under the fair value option at December 31, 2024 and 2023, and the changes in fair value included in the Consolidated Statements of Operations – Net gain (loss) from fair value adjustments:

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Changes in Fair Values For Items Measured at Fair Value

​

​

Fair Value

​

Fair Value

​

Pursuant to Election of the Fair Value Option

​

Measurements at

Measurements at

​

For the years ended December 31,

Description

December 31, 2024

December 31, 2023

2024

2023

2022

(In thousands)

​

​

​

​

​

​

Mortgage-backed securities

​

$

237

​

$

262

​

$

8

​

$

6

​

$

(27)

Other securities

​

13,355

​

13,097

​

(83)

​

81

​

(1,639)

Borrowed funds

​

48,795

​

47,850

​

(864)

​

2,486

​

7,394

Net gain (loss) from fair value adjustments

​

​

​

​

​

​

​

$

(939)

​

$

2,573

​

$

5,728

​

Included in the fair value of the financial assets and financial liabilities selected for the fair value option is the accrued interest receivable or payable for the related instrument. The Company reports as interest income or interest expense in the Consolidated Statements of Operations, the interest receivable or payable on the financial instruments selected for the fair value option at their respective contractual rates.

The borrowed funds have a contractual principal amount of $61.9 million at December 31, 2024 and 2023. The fair value of borrowed funds includes accrued interest payable of $0.4 million at December 31, 2024 and 2023.

The Company generally holds its earning assets, other than securities available for sale, to maturity and settles its liabilities at maturity. However, fair value estimates are made at a specific point in time and are based on relevant market information. These estimates do not reflect any premium or discount that could result from offering for sale at one time the Company’s entire holdings of a particular instrument. Accordingly, as assumptions change, such as interest rates and prepayments, fair value estimates change and these amounts may not necessarily be realized in an immediate sale.

Disclosure of fair value does not require fair value information for items that do not meet the definition of a financial instrument or certain other financial instruments specifically excluded from its requirements. These items include core deposit intangibles and other customer relationships, premises and equipment, leases, income taxes and equity.

Further, fair value disclosure does not attempt to value future income or business. These items may be material and accordingly, the fair value information presented does not purport to represent, nor should it be construed to represent, the underlying “market” or franchise value of the Company.

Financial assets and financial liabilities reported at fair value are required to be measured based on either: (1) quoted prices in active markets for identical financial instruments (Level 1); (2) significant other observable inputs (Level 2); or (3) significant unobservable inputs (Level 3).

A description of the methods and significant assumptions utilized in estimating the fair value of the Company’s assets and liabilities that are carried at fair value on a recurring basis are as follows:

Level 1 – where quoted market prices are available in an active market. At December 31, 2024 and 2023, Level 1 included one mutual fund.

Level 2 – when quoted market prices are not available, fair value is estimated using quoted market prices for similar financial instruments and adjusted for differences between the quoted instrument and the instrument being valued. Fair value can also be estimated by using pricing models, or discounted cash flows. Pricing models primarily use market-based or independently sourced market parameters as inputs, including, but not limited to, yield curves, interest rates, equity or debt prices and credit spreads. In addition to observable market information, models also incorporate maturity and cash flow assumptions. At December 31, 2024 and 2023, Level 2 included mortgage related securities, CLOs, corporate debt, U.S. government agencies and interest rate swaps.

Level 3 – when there is limited activity or less transparency around inputs to the valuation, financial instruments are classified as Level 3. At December 31, 2024 and 2023, Level 3 included trust preferred securities owned and junior subordinated debentures issued by the Company and municipals.

The methods described above may produce fair values that may not be indicative of net realizable value or reflective of future fair values. While the Company believes its valuation methods are appropriate and consistent with those of other market participants, the use of different methodologies, assumptions and models to determine fair value of certain financial instruments could produce different estimates of fair value at the reporting date.

The following table sets forth the Company’s assets and liabilities that are carried at fair value on a recurring basis, including those reported at fair value under the fair value option, and the level that was used to determine their fair value, at December 31:

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Quoted Prices

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

in Active Markets

​

Significant Other

​

Significant Other

​

​

​

​

​

​

​

​

for Identical Assets

​

Observable Inputs

​

Unobservable Inputs

​

Total carried at fair value

​

​

(Level 1)

​

(Level 2)

​

(Level 3)

​

on a recurring basis

​

2024

2023

2024

2023

2024

2023

2024

2023

Assets:

(In thousands)

Securities available for sale:

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Mortgage-backed securities

​

$

—

​

$

—

​

$

911,636

​

$

354,344

​

$

—

​

$

—

​

$

911,636

​

$

354,344

Other securities

​

11,890

​

11,660

​

554,914

​

507,312

​

19,465

​

1,437

​

586,269

​

520,409

Interest rate swaps

​

—

​

—

​

54,700

​

69,013

​

—

​

—

​

54,700

​

69,013

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Total assets

​

$

11,890

​

$

11,660

​

$

1,521,250

​

$

930,669

​

$

19,465

​

$

1,437

​

$

1,552,605

​

$

943,766

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Liabilities:

​

​

​

​

​

​

​

​

Borrowings

​

$

—

​

$

—

​

$

—

​

$

—

​

$

48,795

​

$

47,850

​

$

48,795

​

$

47,850

Interest rate swaps

​

—

​

—

​

20,396

​

28,401

​

—

​

—

​

20,396

​

28,401

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Total liabilities

​

$

—

​

$

—

​

$

20,396

​

$

28,401

​

$

48,795

​

$

47,850

​

$

69,191

​

$

76,251

​

The following tables set forth the Company’s assets and liabilities that are carried at fair value on a recurring basis, classified within Level 3 of the valuation hierarchy for the periods indicated:

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

For the year ended

​

​

December 31, 2024

​

December 31, 2023

​

​

​

​

Trust preferred

​

Junior subordinated

​

Trust preferred

​

Junior subordinated

​

Municipals

securities

debentures

securities

debentures

(In thousands)

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Beginning balance

​

$

—

​

$

1,437

​

$

47,850

​

$

1,516

​

$

50,507

Transfer to Level 3 (2)

​

​

18,000

​

​

—

​

​

—

​

​

—

​

​

—

Net gain (loss) from fair value adjustment of financial assets (1)

​

—

​

30

​

—

​

(81)

​

—

Net (gain) loss from fair value adjustment of financial liabilities (1)

​

—

​

—

​

864

​

—

​

(2,486)

Increase (decrease) in accrued interest

​

—

​

(2)

​

(61)

​

2

​

68

Change in unrealized (gains) losses included in other comprehensive loss

​

—

​

—

​

142

​

—

​

(239)

Ending balance

​

$

18,000

​

$

1,465

​

$

48,795

​

$

1,437

​

$

47,850

Changes in unrealized gains (losses) held at period end

​

$

—

​

$

—

​

$

2,283

​

$

—

​

$

2,425

(1) Presented in the Consolidated Statements of Operations under Net gain (loss) from fair value adjustments.

(2) Transferred from held-to-maturity to available-for-sale with an amortized cost of $20.6 million and a fair value of $18.0 million.

​

​

The following tables present the qualitative information about recurring Level 3 fair value of financial instruments and the fair value measurements at the periods indicated:

​

​	​	​	​	​	​	​	​	​	​	​	​
​	​	December 31, 2024
​	​	​	​	​	Valuation	​	Input	​	​	​	Weighted
​		Fair Value		​	Technique	​	Unobservable	​	Range	​	Average
​	​	(Dollars in thousands)
Assets:	​
Municipals	​	$	18,000		Sales approach		Reduction for planned expedited disposal		n/a	​	n/a
Trust preferred securities	​	​	1,465		Discounted cash flows		Spread over 3-month SOFR		4.3	%	n/a
​	​	​	​	​	​	​	​	​	​	​	​
Liabilities:	​									​
Junior subordinated debentures	​	$	48,795		Discounted cash flows		Spread over 3-month SOFR		4.3	%	n/a

​

​	​	​	​	​	​	​	​	​	​	​	​
​	​	December 31, 2023
​	​	​	​	​	Valuation	​	Input	​	​	​	Weighted
​		Fair Value		​	Technique	​	Unobservable	​	Range	​	Average
​	​	(Dollars in thousands)
Assets:	​
Trust preferred securities	​	$	1,437		Discounted cash flows		Spread over 3-month SOFR		4.4	%	n/a
​	​	​	​	​	​	​	​	​	​	​	​
Liabilities:	​									​
Junior subordinated debentures	​	$	47,850		Discounted cash flows		Spread over 3-month SOFR		4.4	%	n/a

​

​

The significant unobservable inputs used in the fair value measurement of the Company’s trust preferred securities and junior subordinated debentures valued under Level 3 at December 31, 2024 and 2023, are the effective yields used in the cash flow models. Significant increases or decreases in the effective yield in isolation would result in a significantly lower or higher fair value measurement.

The following table sets forth the Company’s assets that are carried at fair value on a non-recurring basis, and the level that was used to determine their fair value, at December 31:

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Quoted Prices

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

in Active Markets

​

Significant Other

​

Significant Other

​

​

​

​

​

​

​

​

for Identical Assets

​

Observable Inputs

​

Unobservable Inputs

​

Total carried at fair value

​

​

(Level 1)

​

(Level 2)

​

(Level 3)

​

on a non-recurring basis

​

2024

2023

2024

2023

2024

2023

2024

2023

​

(In thousands)

Assets:

​

​

​

​

​

​

​

​

Impaired loans

​

$

—

​

$

—

​

$

—

​

$

—

​

$

16,784

​

$

5,279

​

$

16,784

​

$

5,279

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Total assets

​

$

—

​

$

—

​

$

—

​

$

—

​

$

16,784

​

$

5,279

​

$

16,784

​

$

5,279

​

The following tables present the qualitative information about non-recurring Level 3 fair value measurements of financial instruments at the periods indicated:

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

At December 31, 2024

​

Fair Value

Valuation Technique

Unobservable Input

Range

Weighted Average

​

​

(Dollars in thousands)

Assets:

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Impaired loans

$

4,121

​

Sales approach

​

Adjustment to sales comparison value

​

-

%

-

%

​

​

​

​

​

​

Reduction for planned expedited disposal

​

15.0

%

15.0

%

​

​

​

​

​

​

​

​

​

​

​

​

Impaired loans

$

2,453

​

Discounted Cashflow

​

Discount Rate

​

9.3% to 10.0

%

9.5

%

​

​

​

​

​

​

Probability of Default

​

25.0% to 50.0

%

33.2

%

​

​

​

​

​

​

​

​

​

​

​

​

​

Impaired loans

$

10,210

​

Income approach

​

Capitalization rate

​

4.8% to 6.5

%

5.7

%

​

​

​

​

​

​

​

Reduction for planned expedited disposal

​

15.0

%

15.0

%

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

At December 31, 2023

​

Fair Value

Valuation Technique

Unobservable Input

Range

Weighted Average

​

​

(Dollars in thousands)

Assets:

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Impaired loans

$

1,105

​

Sales approach

​

Adjustment to sales comparison value

​

-16.9% to -6.0

%

-11.5

%

​

​

​

​

​

​

Reduction for planned expedited disposal

​

n/a

​

15.0

%

​

​

​

​

​

​

​

​

​

​

​

​

Impaired loans

$

4,174

​

Discounted Cashflow

​

Discount Rate

​

4.3% to 13.5

%

12.7

%

​

​

​

​

​

​

Probability of Default

​

30.0% to 46.0

%

33.5

%

​

​

​

​

​

​

​

​

​

​

​

​

​

​

The weighted average for unobservable inputs for collateral-dependent loans is based on the relative fair value of the loans.

The Company did not have any liabilities that were carried at fair value on a non-recurring basis at December 31, 2024 and 2023.

The methods and assumptions used to estimate fair value at December 31, 2024 and 2023, are as follows:

Securities:

The fair values of securities are contained in Note 6 (“Securities”) of Notes to the Consolidated Financial Statements. Fair value is based upon quoted market prices, where available. If a quoted market price is not available, fair value is estimated using quoted market prices for similar securities and adjusted for differences between the quoted instrument and the instrument being valued. When there is limited activity or less transparency around inputs to the valuation, securities are valued using discounted cash flows.

Certain Delinquent Loans:

For certain delinquent loans, fair value is generally estimated by discounting management’s estimate of future cash flows with a discount rate commensurate with the risk associated with such assets or, for collateral dependent loans, 85% of the appraised or internally estimated value of the property. See Note 3 (“Loans and Allowance for Credit Losses”) of the Notes to the Consolidated Financial Statements.

Other Real Estate Owned and Other Repossessed Assets:

The fair value for OREO is based on appraised value through a current appraisal, or sometimes through an internal review, additionally adjusted by the estimated costs to sell the property. The fair value for other repossessed assets are based upon the most recently reported arm’s length sales transaction. When there is no recent sale activity, the fair value is calculated using capitalization rates.

Junior Subordinated Debentures:

The fair value of the junior subordinated debentures was developed using a credit spread based on the subordinated debt issued by the Company adjusting for differences in the junior subordinated debt’s credit rating, liquidity and time to maturity. The unrealized net gain/loss attributable to changes in our own credit risk was determined by adjusting the fair value as determined in the proceeding sentence by the average rate of default on debt instruments with a similar debt rating as our junior subordinated debentures, with the difference from the original calculation and this calculation resulting in the instrument-specific unrealized gain/loss.

​

Interest Rate Swaps:

The fair value of interest rate swaps is based upon broker quotes.

The following tables set forth the carrying amounts and fair values of selected financial instruments based on the assumptions described above used by the Company in estimating fair value at the periods indicated:

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

December 31, 2024

​

​

Carrying

​

Fair

​

​

​

​

​

​

​

​

​

​

Amount

Value

Level 1

Level 2

Level 3

​

(In thousands)

Assets:

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Cash and due from banks

​

$

152,574

​

$

152,574

​

$

152,574

​

$

—

​

$

—

Securities held-to-maturity

​

​

​

​

​

Mortgage-backed securities

​

7,836

​

6,903

​

—

​

6,903

​

—

Other securities

​

43,649

​

37,815

​

—

​

—

​

37,815

Securities available for sale

​

​

​

​

​

Mortgage-backed securities

​

911,636

​

911,636

​

—

​

911,636

​

—

Other securities

​

586,269

​

586,269

​

11,890

​

554,914

​

19,465

Loans held for sale

​

70,098

​

70,098

​

—

​

—

​

70,098

Loans held for investment, net of fees and costs

​

6,745,848

​

6,506,439

​

—

​

—

​

6,506,439

FHLB-NY stock

​

38,096

​

38,096

​

—

​

38,096

​

—

Accrued interest receivable

​

62,036

​

62,036

​

—

​

62,036

​

—

Interest rate swaps

​

54,700

​

54,700

​

—

​

54,700

​

—

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Liabilities:

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Deposits

​

$

7,178,933

​

$

7,148,847

​

$

4,528,769

​

$

2,620,078

​

$

—

Borrowed Funds

​

916,054

​

887,312

​

—

​

838,517

​

48,795

Accrued interest payable

​

12,275

​

12,275

​

—

​

12,275

​

—

Interest rate swaps

​

20,396

​

20,396

​

—

​

20,396

​

—

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

December 31, 2023

​

​

Carrying

​

Fair

​

​

​

​

​

​

​

​

​

​

Amount

Value

Level 1

Level 2

Level 3

​

​

(In thousands)

Assets:

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Cash and due from banks

​

$

172,157

​

$

172,157

​

$

172,157

​

$

—

​

$

—

Securities held-to-maturity

​

​

​

​

​

Mortgage-backed securities

​

7,855

​

7,058

​

—

​

7,058

​

—

Other securities

​

65,068

​

58,697

​

—

​

—

​

58,697

Securities available for sale

​

​

​

​

​

Mortgage-backed securities

​

354,344

​

354,344

​

—

​

354,344

​

—

Other securities

​

520,409

​

520,409

​

11,660

​

507,312

​

1,437

Loans held for investment, net of fees and costs

​

6,906,950

​

6,512,841

​

—

​

—

​

6,512,841

FHLB-NY stock

​

31,066

​

31,066

​

—

​

31,066

​

—

Accrued interest receivable

​

59,018

​

59,018

​

—

​

59,018

​

—

Interest rate swaps

​

69,013

​

69,013

​

—

​

69,013

​

—

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Liabilities:

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Deposits

​

$

6,815,261

​

$

6,778,657

​

$

4,503,971

​

$

2,274,686

​

$

—

Borrowed Funds

​

841,281

​

801,156

​

—

​

753,306

​

47,850

Accrued interest payable

​

12,111

​

12,111

​

—

​

12,111

​

—

Interest rate swaps

​

28,401

​

28,401

​

—

​

28,401

​

—

​

X

- References

No definition available.

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- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 107
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482078/820-10-55-107

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-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 100
-Publisher FASB
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-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
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-Topic 820
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-Topic 940
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