XML 60 R45.htm IDEA: XBRL DOCUMENT v3.25.3
Revenue from contracts with customers (Policies)
 9 Months Ended
Sep. 30, 2025
Accounting Policies  
Revenue recognition
Revenue from contracts with
 
customers is recognized when,
 
or as, the performance
 
obligations are satisfied by
 
the Corporation by
transferring the promised services to the customers based on ASC 606 Revenue
 
from Contracts with Customers. Revenue streams
identified from contracts with customers, as
 
listed above, will have certain timing for
 
recognition based on the nature of
 
the contract
including when
 
the obligation is
 
satisfied and/or services
 
are rendered. Service
 
charges on
 
deposit accounts, debit
 
card fees,
 
and
credit card
 
fees are
 
recognized at
 
a point
 
in time,
 
upon the
 
occurrence of
 
an activity
 
or an
 
event. Interchange
 
fees on
 
debit and
credit
 
card
 
transactions
 
are
 
recognized upon
 
settlement
 
of
 
the
 
payment
 
transaction. For
 
more
 
details
 
over
 
nature
 
and
 
timing
 
of
revenue streams from contracts with customers refer to Note 31 on the
 
2024 Form 10-K for a complete description of the nature and
timing of revenue streams from contracts with customers.