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Fair Value Measurement (Tables)

3 Months Ended

Mar. 31, 2021

Fair Value Disclosures [Abstract]

Recorded Amount of Assets and Liabilities Measured at Fair Value on Recurring Basis

The table below presents the recorded amount of assets and liabilities measured at fair value on a recurring basis (in thousands):

Fair value at March 31, 2021			Total						Level 1						Level 2						Level 3
Marketable equity securities			$	2,971					$	2,971					$	—					$	—
Debt securities available for sale:
Obligations of U.S. government corporations and agencies			1,032,934						—						1,032,934						—
Obligations of states and political subdivisions			140,384						—						140,384						—
Corporate bonds			2,534						—						2,534						—
Asset backed securities			506,253						—						506,253						—
Loans held for sale			3,995						—						3,995						—
Mortgage servicing rights			5,607						—						—						5,607
Total assets measured at fair value			$	1,694,678					$	2,971					$	1,686,100					$	5,607

Fair value at December 31, 2020			Total						Level 1						Level 2						Level 3
Marketable equity securities			$	3,025					$	3,025					$	—					$	—
Debt securities available for sale:
Obligations of U.S. government corporations and agencies			812,374						—						812,374						—
Obligations of states and political subdivisions			129,095						—						129,095						—
Corporate bonds			2,544						—						2,544						—
Asset backed securities			470,251						—						470,251						—
Loans held for sale			6,268						—						6,268						—
Mortgage servicing rights			5,092						—						—						5,092
Total assets measured at fair value			$	1,428,649					$	3,025					$	1,420,532					$	5,092

Reconciliation of Assets and Liabilities Measured at Fair Value Using Significant Unobservable Inputs (Level 3) on Recurring Basis

The following table provides a reconciliation of assets and liabilities measured at fair value using significant unobservable inputs (Level 3) on a recurring basis during the time periods indicated. Had there been any transfer into or out of Level 3 during the time periods indicated, the amount included in the “Transfers into (out of) Level 3” column would represent the beginning balance of an item in the period (interim quarter) during which it was transferred (in thousands):

Three months ended March 31,			Beginning Balance						Transfers into (out of) Level 3						Change Included in Earnings						Issuances						Ending Balance
2021: Mortgage servicing rights			$	5,092					—						$	12					$	503					$	5,607
2020: Mortgage servicing rights			$	6,200					—						$	(1,258)					$	226					$	5,168

Quantitative Information about Recurring Level 3 Fair Value Measurements

The following table presents quantitative information about recurring Level 3 fair value measurements at March 31, 2021 and December 31, 2020:

As of March 31, 2021:

Fair Value (in thousands)

Valuation Technique

Unobservable Inputs

Range, Weighted Average

Mortgage Servicing Rights

$

5,607

Discounted cash flow

Constant prepayment rate

11% - 24%; 14.2%

Discount rate

10% - 14%; 12%

As of December 31, 2020:

Mortgage Servicing Rights

$

5,092

Discounted cash flow

Constant prepayment rate

14% - 20.0%; 17.6%

Discount rate

10% - 14%; 12%

Assets and Liabilities Measured at Fair Value on Nonrecurring Basis

The tables below present the recorded investment in assets and liabilities measured at fair value on a nonrecurring basis, as of the dates indicated (in thousands):

March 31, 2021			Total						Level 1						Level 2						Level 3						Total Gains (Losses)
Fair value:
Individually evaluated loans			$	4,557					—						—						$	4,557					$	(2,710)
Foreclosed assets			214						—						—						214						(31)
Total assets measured at fair value			$	4,771					$	—					$	—					$	4,771					$	(2,741)

December 31, 2020			Total						Level 1						Level 2						Level 3						Total Gains (Losses)
Fair value:
Individually evaluated loans			$	1,424					—						—						$	1,424					$	(1,489)
Foreclosed assets			979						—						—						979						155
Total assets measured at fair value			$	2,403					—						—						$	2,403					$	(1,334)

March 31, 2020			Total						Level 1						Level 2						Level 3						Total Gains (Losses)
Fair value:
Individually evaluated loans			$	105					—						—						$	105					$	(107)

Quantitative Information about Level 3 Fair Value Measurements for Financial Instruments Measured at Fair Value on Nonrecurring Basis

The following table presents quantitative information about Level 3 fair value measurements for financial instruments measured at fair value on a nonrecurring basis at March 31, 2021:

March 31, 2021

Fair Value (in thousands)

Valuation Technique

Unobservable Inputs

Range, Weighted Average

Individually evaluated loans

$

4,557

Sales comparison approach Income approach

Adjustment for differences between comparable sales Capitalization rate

Not meaningful N/A

Foreclosed assets (Residential real estate)

$

214

Sales comparison approach

Adjustment for differences between comparable sales

Not meaningful N/A

The following table presents quantitative information about Level 3 fair value measurements for financial instruments measured at fair value on a nonrecurring basis at December 31, 2020:

December 31, 2020

Fair Value (in thousands)

Valuation Technique

Unobservable Inputs

Range, Weighted Average

Individually evaluated loans

$

1,424

Sales comparison approach Income approach

Adjustment for differences between comparable sales Capitalization rate

Not meaningful N/A

Foreclosed assets (Residential real estate)

$

979

Sales comparison approach

Adjustment for differences between comparable sales

Not meaningful N/A

Estimated Fair Values of Financial Instruments that are Reported at Amortized Cost in Consolidated Balance Sheets

			March 31, 2021												December 31, 2020
(in thousands)			Carrying Amount						Fair Value						Carrying Amount						Fair Value
Financial assets:
Level 1 inputs:
Cash and due from banks			$	94,157					$	94,157					$	77,253					$	77,253
Cash at Federal Reserve and other banks			515,365						515,365						592,298						592,298
Level 2 inputs:
Securities held to maturity			260,454						271,439						284,563						298,726
Restricted equity securities			17,250						N/A						17,250						N/A
Level 3 inputs:
Loans, net			4,881,036						4,885,946						4,671,280						4,753,027
Financial liabilities:
Level 2 inputs:
Deposits			6,863,400						6,870,196						6,505,934						6,507,235
Other borrowings			36,266						36,266						26,914						26,914
Level 3 inputs:
Junior subordinated debt			57,742						57,685						57,635						56,632

(in thousands)			Contract Amount						Fair Value						Contract Amount						Fair Value
Off-balance sheet:
Level 3 inputs:
Commitments			$	1,476,847					$	14,768					$	1,426,827					$	14,268
Standby letters of credit			14,543						145						15,056						151
Overdraft privilege commitments			122,965						1,229						110,813						1,108

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Tabular disclosure of input and valuation technique used to measure fair value and change in valuation approach and technique for each separate class of asset and liability measured on recurring and nonrecurring basis.

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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).

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Tabular disclosure of the fair value measurement of liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and gains or losses recognized in other comprehensive income (loss) and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs) by class of liability.

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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).

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