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Fair Values of Financial Instruments (Tables) | 12 Months Ended
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Dec. 31, 2025
Fair Value Disclosures [Abstract] |
Schedule of Financial Assets and Liabilities Measured at Fair Value |
|  |  |  |  | Fair Value at December 31, 2025 Using |
(In thousands) Description |  | Balance as of December 31, 2025 |  |  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  |  | Significant Other Observable Inputs (Level 2) |  |  | Significant Unobservable Inputs (Level 3) |
Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Available for sale debt securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
U.S. Treasury securities and obligations of U.S. Government corporations and agencies |  | $ | 281,657 |  |  | $ | 0 |  |  | $ | 281,657 |  |  | $ | 0 |
State and political subdivisions |  |  | 516,926 |  |  |  | 0 |  |  |  | 516,926 |  |  |  | 0 |
Residential mortgage-backed securities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Agency |  |  | 1,358,636 |  |  |  | 0 |  |  |  | 1,358,636 |  |  |  | 0 |
Non-agency |  |  | 38,885 |  |  |  | 0 |  |  |  | 38,885 |  |  |  | 0 |
Commercial mortgage-backed securities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Agency |  |  | 395,073 |  |  |  | 0 |  |  |  | 395,073 |  |  |  | 0 |
Asset-backed securities |  |  | 223,254 |  |  |  | 0 |  |  |  | 223,254 |  |  |  | 0 |
Single issue trust preferred securities |  |  | 12,658 |  |  |  | 0 |  |  |  | 12,658 |  |  |  | 0 |
Other corporate securities |  |  | 232,363 |  |  |  | 4,678 |  |  |  | 227,685 |  |  |  | 0 |
Total available for sale securities |  |  | 3,059,452 |  |  |  | 4,678 |  |  |  | 3,054,774 |  |  |  | 0 |
Equity securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial services industry |  |  | 25,825 |  |  |  | 20,421 |  |  |  | 5,404 |  |  |  | 0 |
Equity mutual funds (1) |  |  | 3,610 |  |  |  | 3,610 |  |  |  | 0 |  |  |  | 0 |
Fixed income mutual funds |  |  | 5,325 |  |  |  | 5,325 |  |  |  | 0 |  |  |  | 0 |
Total equity securities |  |  | 34,760 |  |  |  | 29,356 |  |  |  | 5,404 |  |  |  | 0 |
Loans held for sale |  |  | 31,277 |  |  |  | 0 |  |  |  | 0 |  |  |  | 31,277 |
Derivative financial assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate swap contracts |  |  | 316 |  |  |  | 0 |  |  |  | 316 |  |  |  | 0 |
Forward loan sales commitments |  |  | 15 |  |  |  | 0 |  |  |  | 0 |  |  |  | 15 |
Interest rate lock commitments |  |  | 458 |  |  |  | 0 |  |  |  | 0 |  |  |  | 458 |
Total derivative financial assets |  |  | 789 |  |  |  | 0 |  |  |  | 316 |  |  |  | 473 |
Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivative financial liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
TBA mortgage-backed securities |  |  | 70 |  |  |  | 0 |  |  |  | 0 |  |  |  | 70 |
Total derivative financial liabilities |  |  | 70 |  |  |  | 0 |  |  |  | 0 |  |  |  | 70 |
|  |  |  |  | Fair Value at December 31, 2024 Using |
(In thousands) Description |  | Balance as of December 31, 2024 |  |  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  |  | Significant Other Observable Inputs (Level 2) |  |  | Significant Unobservable Inputs (Level 3) |
Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Available for sale debt securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
U.S. Treasury securities and obligations of U.S. Government corporations and agencies |  | $ | 245,842 |  |  | $ | 0 |  |  | $ | 245,842 |  |  | $ | 0 |
State and political subdivisions |  |  | 495,073 |  |  |  | 0 |  |  |  | 495,073 |  |  |  | 0 |
Residential mortgage-backed securities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Agency |  |  | 1,059,719 |  |  |  | 0 |  |  |  | 1,059,719 |  |  |  | 0 |
Non-agency |  |  | 82,123 |  |  |  | 0 |  |  |  | 82,123 |  |  |  | 0 |
Commercial mortgage-backed securities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | Fair Value at December 31, 2024 Using |
(In thousands) Description |  | Balance as of December 31, 2024 |  |  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  |  | Significant Other Observable Inputs (Level 2) |  |  | Significant Unobservable Inputs (Level 3) |
Agency |  |  | 329,986 |  |  |  | 0 |  |  |  | 329,986 |  |  |  | 0 |
Asset-backed securities |  |  | 474,982 |  |  |  | 0 |  |  |  | 474,982 |  |  |  | 0 |
Single issue trust preferred securities |  |  | 11,919 |  |  |  | 0 |  |  |  | 11,919 |  |  |  | 0 |
Other corporate securities |  |  | 260,075 |  |  |  | 4,965 |  |  |  | 255,110 |  |  |  | 0 |
Total available for sale securities |  |  | 2,959,719 |  |  |  | 4,965 |  |  |  | 2,954,754 |  |  |  | 0 |
Equity securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial services industry |  |  | 12.504 |  |  |  | 12,504 |  |  |  | 0 |  |  |  | 0 |
Equity mutual funds (1) |  |  | 3,394 |  |  |  | 3,394 |  |  |  | 0 |  |  |  | 0 |
Fixed income mutual funds |  |  | 5,160 |  |  |  | 5,160 |  |  |  | 0 |  |  |  | 0 |
Total equity securities |  |  | 21,058 |  |  |  | 21,058 |  |  |  | 0 |  |  |  | 0 |
Loans held for sale |  |  | 44,360 |  |  |  | 0 |  |  |  | 0 |  |  |  | 44,360 |
Derivative financial assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate swap contracts |  |  | 644 |  |  |  | 0 |  |  |  | 644 |  |  |  | 0 |
TBA mortgage-backed securities |  |  | 278 |  |  |  | 0 |  |  |  | 0 |  |  |  | 278 |
Interest rate lock commitments |  |  | 339 |  |  |  | 0 |  |  |  | 0 |  |  |  | 339 |
Total derivative financial assets |  |  | 1,261 |  |  |  | 0 |  |  |  | 644 |  |  |  | 617 |
Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivative financial liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Forward sales commitments |  |  | 20 |  |  |  | 0 |  |  |  | 0 |  |  |  | 20 |
Total derivative financial liabilities |  |  | 20 |  |  |  | 0 |  |  |  | 0 |  |  |  | 20 |
(1) | The equity mutual funds are within a rabbi trust for the payment of benefits under a deferred compensation plan for certain key officers of United and its subsidiaries.
Schedule of Additional Information about Financial Assets and Liabilities Measured at Fair Value Utilized Level 3 | The following tables present additional information about financial assets and liabilities measured at fair value at December 31, 2025 and 2024 on a recurring basis and for which United has utilized Level 3 inputs to determine fair value. The amount of total gains or losses for the period included in earnings (or changes in net assets) attributable to the change in unrealized gains or losses related to assets still held at the reporting date are recorded in Income from mortgage banking activities in the Consolidated Statements of Income.
|  |  |  |  | Derivative Assets |  |  | Derivative Liabilities |
(In thousands) December 31, 2025 |  | Loans Held for Sale |  |  | TBA Securities |  |  | Forward Sales Commitments |  |  | Interest Rate Lock Commitments |  |  | TBA Securities |  |  | Forward Sales Commitments |
Balance, beginning of period |  | $ | 44,360 |  |  | $ | 278 |  |  | $ | 0 |  |  | $ | 339 |  |  | $ | 0 |  |  | $ | 20 |
Originations |  |  | 370,856 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Sales |  |  | (393,506 | ) |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Transfers other |  |  | 0 |  |  |  | (278 | ) |  |  | 15 |  |  |  | 119 |  |  |  | 70 |  |  |  | (20 | )
Total gains during the period recognized in earnings |  |  | 9,567 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Balance, end of period |  | $ | 31,277 |  |  | $ | 0 |  |  | $ | 15 |  |  | $ | 458 |  |  | $ | 70 |  |  | $ | 0 |
The amount of total (losses) gains for the period included in earnings (or changes in net assets) attributable to the change in unrealized gains or losses relating to assets still held at reporting date |  | $ | 48 |  |  | $ | 0 |  |  | $ | 15 |  |  | $ | 458 |  |  | $ | 70 |  |  | $ | 0 |
|  |  |  |  | Derivative Assets |  |  | Derivative Liabilities |
(In thousands) December 31, 2024 |  | Loans Held for Sale |  |  | TBA Securities |  |  | Forward Sales Commitments |  |  | Interest Rate Lock Commitments |  |  | TBA Securities |  |  | Forward Sales Commitments |
Balance, beginning of period |  | $ | 51,978 |  |  | $ | 0 |  |  | $ | 33 |  |  | $ | 1,005 |  |  | $ | 667 |  |  | $ | 0 |
Originations |  |  | 607,383 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Sales |  |  | (630,244 | ) |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Transfers other |  |  | 0 |  |  |  | 278 |  |  |  | (33 | ) |  |  | (666 | ) |  |  | (667 | ) |  |  | 20 |
Total gains during the period recognized in earnings |  |  | 15,243 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Balance, end of period |  | $ | 44,360 |  |  | $ | 278 |  |  | $ | 0 |  |  | $ | 339 |  |  | $ | 0 |  |  | $ | 20 |
The amount of total (losses) gains for the period included in earnings (or changes in net assets) attributable to the change in unrealized gains or losses relating to assets still held at reporting date |  | $ | (1,133 | ) |  | $ | 278 |  |  | $ | 0 |  |  | $ | 339 |  |  | $ | 0 |  |  | $ | 20 |
Schedule of Changes in Fair Value Included in Earnings of Financial Instruments for which Fair Value Option has been Elected | The following table reflects the change in fair value included in earnings of financial instruments for which the fair value option has been elected:
(In thousands) Description |  | Year Ended December 31, 2025 |  | Year Ended December 31, 2024
Income from mortgage banking activities |  | $ 48 |  | $ (1,222)
Summary of Difference Between Aggregate Fair Value and Remaining Contractual Principal Outstanding for Financial Instruments for which Fair Value Option has been Elected | The following table reflects the difference between the aggregate fair value and the remaining contractual principal outstanding for financial instruments for which the fair value option has been elected:
|  | December 31, 2025 |  |  | December 31, 2024 |
(In thousands) Description |  | Unpaid Principal Balance |  |  | Fair Value |  |  | Fair Value Over/(Under) Unpaid Principal Balance |  |  | Unpaid Principal Balance |  |  | Fair Value |  |  | Fair Value Over/(Under) Unpaid Principal Balance |
Loans held for sale |  | $ | 30,567 |  |  | $ | 31,277 |  |  | $ | 710 |  |  | $ | 43,698 |  |  | $ | 44,360 |  |  | $ | 662 |
Summary of Financial Assets Measured at Fair Value on Nonrecurring Basis | The following table summarizes United’s financial assets that were measured at fair value on a nonrecurring basis during the period:
(In thousands) Description |  | Balance as of December 31, 2025 |  |  | Fair Value at December 31, 2025 |  |  | YTD Gains (Losses) |
| Quoted Prices in Active Markets for Identical Assets (Level 1 ) |  |  | Significant Other Observable Inputs (Level 2) |  |  | Significant Unobservable Inputs (Level 3) |
Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually assessed loans |  | $ | 51,485 |  |  | $ | 0 |  |  | $ | 49,870 |  |  | $ | 1,615 |  |  | $ | 1,172 |
OREO |  |  | 8,857 |  |  |  | 0 |  |  |  | 8,857 |  |  |  | 0 |  |  |  | 0 |
(In thousands) Description |  | Balance as of December 31, 2024 |  |  | Fair Value at December 31, 2024 |  |  | YTD Gains (Losses) |
| Quoted Prices in Active Markets for Identical Assets (Level 1) |  |  | Significant Other Observable Inputs (Level 2) |  |  | Significant Unobservable Inputs (Level 3) |
Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually assessed loans |  | $ | 40,701 |  |  | $ | 0 |  |  | $ | 21,725 |  |  | $ | 18,976 |  |  | $ | (231 | )
OREO |  |  | 327 |  |  |  | 0 |  |  |  | 240 |  |  |  | 87 |  |  |  | 0 |
Summary of Estimated Fair Values of Financial Instruments | The estimated fair values of United’s financial instruments are summarized below:
|  |  |  |  |  |  |  | Fair Value Measurements |
(In thousands) |  | Carrying Amount |  |  | Fair Value |  |  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  |  | Significant Other Observable Inputs (Level 2) |  |  | Significant Unobservable Inputs (Level 3) |
December 31, 2025 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 2,542,250 |  |  | $ | 2,542,250 |  |  | $ | 0 |  |  | $ | 2,542,250 |  |  | $ | 0 |
Securities available for sale |  |  | 3,059,452 |  |  |  | 3,059,452 |  |  |  | 4,678 |  |  |  | 3,054,774 |  |  |  | 0 |
Securities held to maturity |  |  | 1,004 |  |  |  | 1,020 |  |  |  | 0 |  |  |  | 0 |  |  |  | 1,020 |
Equity securities |  |  | 34,760 |  |  |  | 34,760 |  |  |  | 29,356 |  |  |  | 5,404 |  |  |  | 0 |
Other securities |  |  | 305,184 |  |  |  | 289,925 |  |  |  | 0 |  |  |  | 0 |  |  |  | 289,925 |
Loans held for sale |  |  | 31,277 |  |  |  | 31,277 |  |  |  | 0 |  |  |  | 0 |  |  |  | 31,277 |
Net loans |  |  | 24,411,604 |  |  |  | 24,432,980 |  |  |  | 0 |  |  |  | 0 |  |  |  | 24,432,980 |
Derivative financial assets, |  |  | 789 |  |  |  | 789 |  |  |  | 0 |  |  |  | 316 |  |  |  | 473 |
Deposits |  |  | 27,060,939 |  |  |  | 27,031,873 |  |  |  | 0 |  |  |  | 27,031,873 |  |  |  | 0 |
Short-term borrowings |  |  | 198,573 |  |  |  | 198,573 |  |  |  | 0 |  |  |  | 198,573 |  |  |  | 0 |
Long-term borrowings |  |  | 531,817 |  |  |  | 524,281 |  |  |  | 0 |  |  |  | 524,281 |  |  |  | 0 |
Derivative financial liabilities |  |  | 70 |  |  |  | 70 |  |  |  | 0 |  |  |  | 70 |  |  |  | 0 |
December 31, 2024 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 2,292,244 |  |  | $ | 2,292,244 |  |  | $ | 0 |  |  | $ | 2,292,244 |  |  | $ | 0 |
Securities available for sale |  |  | 2,959,719 |  |  |  | 2,959,719 |  |  |  | 4,965 |  |  |  | 2,954,754 |  |  |  | 0 |
Securities held to maturity |  |  | 1,002 |  |  |  | 1,020 |  |  |  | 0 |  |  |  | 0 |  |  |  | 1,020 |
Equity securities |  |  | 21,058 |  |  |  | 21,058 |  |  |  | 21,058 |  |  |  | 0 |  |  |  | 0 |
Other securities |  |  | 277,517 |  |  |  | 263,641 |  |  |  | 0 |  |  |  | 0 |  |  |  | 263,641 |
Loans held for sale |  |  | 44,360 |  |  |  | 44,360 |  |  |  | 0 |  |  |  | 0 |  |  |  | 44,360 |
Net loans |  |  | 21,401,649 |  |  |  | 20,868,239 |  |  |  | 0 |  |  |  | 0 |  |  |  | 20,868,239 |
Derivative financial assets, |  |  | 1,261 |  |  |  | 1,261 |  |  |  | 0 |  |  |  | 644 |  |  |  | 617 |
Deposits |  |  | 23,961,859 |  |  |  | 23,922,063 |  |  |  | 0 |  |  |  | 23,922,063 |  |  |  | 0 |
Short-term borrowings |  |  | 176,090 |  |  |  | 176,090 |  |  |  | 0 |  |  |  | 176,090 |  |  |  | 0 |
Long-term borrowings |  |  | 540,420 |  |  |  | 505,305 |  |  |  | 0 |  |  |  | 505,305 |  |  |  | 0 |
Derivative financial liabilities |  |  | 20 |  |  |  | 20 |  |  |  | 0 |  |  |  | 0 |  |  |  | 20 |

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- Definition Tabular disclosure of assets and liabilities by class, including financial instruments measured at fair value that are classified in shareholders' equity, if any, that are measured at fair value on a nonrecurring basis in periods after initial recognition (for example, impaired assets). Disclosures may include, but are not limited to: (a) the fair value measurements recorded and the reasons for the measurements and (b) the level within the fair value hierarchy in which the fair value measurements are categorized in their entirety (levels 1, 2, 3). + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 + Details
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- Definition Tabular disclosure of the fair value of financial instruments, including financial assets and financial liabilities, and the measurements of those instruments, assets, and liabilities. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name Accounting Standards Codification -Section 55 -Paragraph 10 -SubTopic 10 -Topic 825 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482881/825-10-55-10 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482907/825-10-50-13 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482881/825-10-55-12 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482907/825-10-50-12 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 11 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482907/825-10-50-11 + Details
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- Definition Tabular disclosure of information about asset and liability measured at fair value under fair value option. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name Accounting Standards Codification -Section 55 -Paragraph 10 -SubTopic 10 -Topic 825 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482881/825-10-55-10 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482881/825-10-55-12 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482907/825-10-50-32 Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 30 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482907/825-10-50-30 Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 28 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482907/825-10-50-28 + Details
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- Definition The entire disclosure for a company's election to apply the fair value option for measurement and reporting of eligible financial assets and liabilities (as defined), as well as certain other eligible items (as defined) included in the statement of financial position, whether such option is elected for a single eligible item or a group of similar eligible items and is in addition to other disclosures concerning fair value which the company may be required to provide. Such disclosure might be expected to include: (1) for items included in the statement of financial position: (a) the reasons for electing a fair value option for each eligible item or group of similar eligible items; (b) if the fair value option is elected for some but not all eligible items within a group of similar eligible items: (i) a description of those similar items and the reasons for partial election and (ii) information of how the group of similar items relates to individual balance sheet line items; (c) for each line item in the statement of financial position that includes an item or items for which the fair value option has been elected: (i) information of how each line item in the statement of financial position relates to major categories of assets and liabilities presented in accordance with other fair value disclosures and (ii) the aggregate carrying amount of ineligible items included in each line item in the balance sheet, if any; (d) the difference between the aggregate fair value and the aggregate unpaid principal balance (assuming contractual principal amounts and fair value option elected) of: (i) loans and long-term receivables (other than securities otherwise reported at fair value) and (ii) long-term debt instruments; (e) for loans held as assets for which the fair value option has been elected: (i) the aggregate fair value of loans that are 90 days or more past due, (ii) if the policy is to recognize interest income separately from other changes in fair value, the aggregate fair value of loans in nonaccrual status, and (iii) the difference between the aggregate fair value and the aggregate unpaid principal balance for loans that are 90 days or more past due, in nonaccrual status, or both; (f) for investments that would have been accounted for under the equity method if the entity had not chosen to apply the fair value option, the information required for such investments, if material either individually or in the aggregate; (2) for items included in the income statement: (a) the amounts of gains and losses from fair value changes included in earnings and in which line in the income statement those gains and losses are reported whether or not combined with gains and losses from items required to be accounted for at fair value; (b) a description of how interest and dividends are measured and where they are reported in the income statement; (c) for loans and other receivables held as assets: (i) the estimated amount of gains or losses included in earnings attributable to changes in instrument-specific credit risk and (ii) how the gains or losses attributable to changes in instrument-specific credit risk were determined; (d) for liabilities with fair values that have been significantly affected during the reporting period by changes in the instrument-specific credit risk: (i) the estimated amount of gains and losses from fair value changes included in earnings that are attributable to changes in the instrument-specific credit risk, (ii) qualitative information about the reasons for those changes, and (iii) how the gains and losses attributable to changes in instrument-specific credit risk were determined; and (3) certain other disclosures as required or determined to be provided. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 28 -Subparagraph (c)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482907/825-10-50-28 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 30 -Subparagraph (c)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482907/825-10-50-30 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 30 -Subparagraph (d)(3) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482907/825-10-50-30 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 30 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482907/825-10-50-30 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 28 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482907/825-10-50-28 Reference 6: http://www.xbrl.org/2003/role/exampleRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 13 -Subparagraph (b)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482881/825-10-55-13 Reference 7: http://www.xbrl.org/2003/role/exampleRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 11 -Subparagraph (b)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482881/825-10-55-11 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 28 -Subparagraph (b)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482907/825-10-50-28 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 28 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482907/825-10-50-28 Reference 10: http://www.xbrl.org/2003/role/exampleRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 13 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482881/825-10-55-13 Reference 11: http://www.xbrl.org/2003/role/exampleRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 13 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482881/825-10-55-13 Reference 12: http://www.xbrl.org/2003/role/exampleRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 11 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482881/825-10-55-11 Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 28 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482907/825-10-50-28 Reference 14: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 825 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/825/tableOfContent Reference 15: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (a) -SubTopic 10 -Topic 825 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482907/825-10-50-32 + Details
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- Definition Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 + Details
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