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FAIR VALUE MEASUREMENTS - Changes in Level 3 (Details) - USD ($) $ in Thousands | 3 Months Ended | 9 Months Ended
--- | --- | ---
Sep. 30, 2022 | Sep. 30, 2021 | Sep. 30, 2022 | Sep. 30, 2021
Commitments to Lend |  |  |  |
Changes in Level 3 assets that were measured at fair value on a recurring basis |  |  |  |
Unrealized (loss)/gain, net recognized in other non-interest income | $ 41 | $ 440 | $ 171 | $ 1,688
Unrealized gain relating to instruments still held at the end of the period | 26 | 222 | 26 | 222
Derivative Asset (Liability) |  |  |  |
Beginning balance | 26 | 261 | 124 | 735
Unrealized (loss)/gain, net recognized in other non-interest income | 41 | 440 | 171 | 1,688
Transfers to held for sale loans | (52) | (479) | (280) | (2,201)
Ending balance | 15 | 222 | 15 | 222
Forward Commitments |  |  |  |
Changes in Level 3 assets that were measured at fair value on a recurring basis |  |  |  |
Unrealized (loss)/gain, net recognized in other non-interest income | (11) | 10 | (127) | (218)
Unrealized gain relating to instruments still held at the end of the period | 18 | 102 | 18 | 102
Derivative Asset (Liability) |  |  |  |
Beginning balance | 18 | 92 | 134 | 320
Unrealized (loss)/gain, net recognized in other non-interest income | (11) | 10 | (127) | (218)
Ending balance | 7 | 102 | 7 | 102
Trading Security |  |  |  |
Changes in Level 3 assets that were measured at fair value on a recurring basis |  |  |  |
Balance at the beginning of the period | 7,040 | 8,853 | 8,354 | 9,708
Unrealized (loss)/gain, net recognized in other non-interest income | (23) | (85) | (933) | (556)
Paydown of asset | (205) | (194) | (609) | (578)
Balance at the end of the period | 6,812 | 8,574 | 6,812 | 8,574
Unrealized gain relating to instruments still held at the end of the period | (459) | 497 | (459) | 497
Derivative Asset (Liability) |  |  |  |
Unrealized (loss)/gain, net recognized in other non-interest income | (23) | (85) | (933) | (556)
Securities Available for Sale |  |  |  |
Changes in Level 3 assets that were measured at fair value on a recurring basis |  |  |  |
Balance at the beginning of the period | 4,020 | 0 | 4,030 | 15,000
Maturity of AFS security |  |  |  | (15,000)
Unrealized gain included in accumulated other comprehensive income | 100 |  | 110 |
Balance at the end of the period | 3,920 | 0 | 3,920 | 0
Unrealized gain relating to instruments still held at the end of the period | (80) | 0 | (80) | 0
Loans Held for Investment |  |  |  |
Changes in Level 3 assets that were measured at fair value on a recurring basis |  |  |  |
Balance at the beginning of the period | 1,049 | 1,260 | 1,200 | 2,265
Unrealized (loss)/gain, net recognized in other non-interest income | (6) | 509 | 462 | 1,110
Paydown of asset | (247) | (731) | (866) | (2,337)
Balance at the end of the period | 796 | 1,038 | 796 | 1,038
Unrealized gain relating to instruments still held at the end of the period | 0 | 0 | 0 | 0
Derivative Asset (Liability) |  |  |  |
Unrealized (loss)/gain, net recognized in other non-interest income | (6) | 509 | 462 | 1,110
Capitalized Servicing Rights |  |  |  |
Changes in Level 3 assets that were measured at fair value on a recurring basis |  |  |  |
Balance at the beginning of the period | 1,906 | 2,356 | 1,966 | 3,033
Unrealized (loss)/gain, net recognized in other non-interest income | 120 | (210) | 60 | (887)
Balance at the end of the period | 2,026 | 2,146 | 2,026 | 2,146
Derivative Asset (Liability) |  |  |  |
Unrealized (loss)/gain, net recognized in other non-interest income | $ 120 | $ (210) | $ 60 | $ (887)

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