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Other Assets
9 Months Ended
Sep. 30, 2025
Other Assets [Abstract]  
Other Assets Other Assets
Other assets consist primarily of equity securities without a readily determinable fair value and other miscellaneous assets. As of September 30, 2025 and December 31, 2024, other assets were $380.2 million and $345.3 million, respectively.
The Company has equity securities without readily determinable fair values such as stock holdings in the Federal Home Loan Bank ("FHLB"), the Federal Reserve Bank ("Federal Reserve") and First National Bankers' Bank ("FNBB") which are outside the scope of ASC Topic 321, Investments – Equity Securities ("ASC Topic 321"). These equity securities without a readily determinable fair value were $130.9 million and $135.2 million at September 30, 2025 and December 31, 2024, and are accounted for at cost.
The Company has equity securities which are either accounted for under ASC Topic 321 if they lack a readily determinable fair value or using net asset value as the practical expedient to determine fair value under ASC Topic 820. These equity securities were $95.0 million and $91.2 million at September 30, 2025 and December 31, 2024, respectively. There were no transactions during the period that would indicate a material change in fair value.