XML 31 R20.htm IDEA: XBRL DOCUMENT
v3.25.3

Goodwill and other intangibles | 9 Months Ended
--- | ---
Sep. 30, 2025
Goodwill and Intangible Assets Disclosure [Abstract] |
Goodwill and Intangible Assets Disclosure [Text Block] | Goodwill and Other Intangible Assets The following table shows the activity in goodwill and other intangible assets for the three-month and nine-month periods ended September 30, 2025 and 2024.
(in thousands) |  | Goodwill |  | Other intangible assets |  | Total
July 1, 2024 |  | $ | 159,595 |  |  | $ | 4,012 |  |  | $ | 163,607 |
Amortization |  | — |  |  | 287 |  |  | 287 |
September 30, 2024 |  | $ | 159,595 |  |  | $ | 3,725 |  |  | $ | 163,320 |
July 1, 2025 |  | $ | 159,595 |  |  | $ | 2,890 |  |  | $ | 162,485 |
Amortization |  | — |  |  | 248 |  |  | 248 |
September 30, 2025 |  | $ | 159,595 |  |  | $ | 2,642 |  |  | $ | 162,237 |
(in thousands) |  | Goodwill |  | Other intangible assets |  | Total
December 31, 2023 |  | $ | 159,595 |  |  | $ | 4,652 |  |  | $ | 164,247 |
Amortization |  | — |  |  | 927 |  |  | 927 |
September 30, 2024 |  | $ | 159,595 |  |  | $ | 3,725 |  |  | $ | 163,320 |
December 31, 2024 |  | $ | 159,595 |  |  | $ | 3,437 |  |  | $ | 163,032 |
Amortization |  | — |  |  | 795 |  |  | 795 |
September 30, 2025 |  | $ | 159,595 |  |  | $ | 2,642 |  |  | $ | 162,237 |
Park evaluates goodwill for impairment during the second quarter of each year, with financial data as of the immediately prior March 31. Based on the qualitative analysis performed as of April 1, 2025, the Company determined that goodwill for Park's reporting unit, PNB, was not impaired. Acquired Intangible Assets The following table shows the balance of acquired intangible assets at September 30, 2025 and at December 31, 2024:
|  | September 30, 2025 |  | December 31, 2024
(in thousands) |  | Gross Carrying Amount |  | Accumulated Amortization |  | Gross Carrying Amount |  | Accumulated Amortization
Other intangible assets: |  |  |  |  |  |  |  |
Core deposit intangible assets |  | $ | 14,456 |  |  | $ | 11,814 |  |  | $ | 14,456 |  |  | $ | 11,019 |
Core deposit intangible assets are being amortized, on an accelerated basis, over a period of ten years. Aggregate amortization expense was $248,000 and $287,000 for the three months ended September 30, 2025 and 2024, respectively, and was $795,000 and $927,000 for the nine months ended September 30, 2025 and 2024, respectively. Estimated amortization expense related to core deposit intangible assets for the remainder of 2025 and the next four years follows:
(in thousands) |  | Total
Three months ending December 31, 2025 |  | $ | 247 |
2026 |  | 887 |
2027 |  | 754 |
2028 |  | 618 |
2029 |  | 136 |

X
- References No definition available. + Details
Name: | us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for goodwill and intangible assets. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 30 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/350-30/tableOfContent Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/350-20/tableOfContent + Details
Name: | us-gaap_GoodwillAndIntangibleAssetsDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration