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v3.25.1

FAIR VALUE - Assets and liabilities measured on a non-recurring basis (Details) - USD ($) $ in Thousands | 3 Months Ended |  |
--- | --- | --- | ---
Mar. 31, 2025 | Dec. 31, 2024 | Feb. 01, 2024
Assets and Liabilities Measured on Nonrecurring Basis |  |  |
Impairment recovery | $ 100 |  |
CPD |  |  |
Assets and Liabilities Measured on Nonrecurring Basis |  |  |
Payment for contingent consideration, investing | 100 |  |
Revenue-based contingent consideration | 600 |  | $ 2,000
Mortgage servicing rights |  |  |
Assets and Liabilities Measured on Nonrecurring Basis |  |  |
Valuation allowance | 0 | $ 100 |
Non-recurring |  |  |
Assets and Liabilities Measured on Nonrecurring Basis |  |  |
Individually assessed loans | 15,181 | 19,315 |
Other real estate owned | 2,746 | 2,781 |
Mortgage servicing rights | 874 | 460 |
Contingent consideration | (5,600) | (4,140) |
Total | 13,201 | 18,416 |
Non-recurring | Level 1 |  |  |
Assets and Liabilities Measured on Nonrecurring Basis |  |  |
Individually assessed loans | 0 | 0 |
Other real estate owned | 0 | 0 |
Mortgage servicing rights | 0 | 0 |
Contingent consideration | 0 | 0 |
Total | 0 | 0 |
Non-recurring | Level 2 |  |  |
Assets and Liabilities Measured on Nonrecurring Basis |  |  |
Individually assessed loans | 0 | 0 |
Other real estate owned | 0 | 0 |
Mortgage servicing rights | 0 | 0 |
Contingent consideration | 0 | 0 |
Total | 0 | 0 |
Non-recurring | Level 3 |  |  |
Assets and Liabilities Measured on Nonrecurring Basis |  |  |
Individually assessed loans | 15,181 | 19,315 |
Other real estate owned | 2,746 | 2,781 |
Mortgage servicing rights | 874 | 460 |
Contingent consideration | (5,600) | (4,140) |
Total | $ 13,201 | $ 18,416 |

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- Definition Amount of allowance for credit losses related to specifically allocated. + References No definition available. + Details
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- Definition For contingent consideration arrangements recognized in connection with a business combination, this element represents an estimate of the high-end of the potential range (undiscounted) of the consideration which may be paid. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (c)(3) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479581/805-30-50-1 + Details
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- Definition Fair value of asset after deduction of liability. + 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 The adjustment to the carrying value of the rights retained or purchased to service mortgages. These adjustments are made when the estimate of the fair value is changed. This element is a noncash adjustment to net income when calculating net cash generated by operating activities using the indirect method. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Subparagraph (a)(6) -SubTopic 50 -Topic 860 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481229/860-50-50-4 + Details
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- Definition Carrying amount of other real estate not separately disclosed, including, but not limited to, real estate investments, real estate loans that qualify as investments in real estate, and premises that are no longer used in operations may also be included in real estate owned. This does not include real estate assets taken in settlement of troubled loans through surrender or foreclosure. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (bbb)(2)(i) -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 (bbb)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (bbb)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 942 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(10)(4)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1 + Details
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- Definition Fair value of contract to service financial assets under which the benefits of servicing are expected to more than adequately compensate the servicer. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 860 -SubTopic 50 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147481229/860-50-50-4 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 815 -SubTopic 20 -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480591/815-20-50-1 + Details
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