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Fair Value Measurement (Tables)

9 Months Ended

Sep. 30, 2022

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 September 30, 2022			Total						Level 1						Level 2						Level 3
Marketable equity securities			$	2,592					$	2,592					$	—					$	—
Debt securities available for sale:
Obligations of U.S. government corporations and agencies			1,389,915						—						1,389,915						—
Obligations of states and political subdivisions			283,123						—						283,123						—
Corporate bonds			5,858						—						5,858						—
Asset backed securities			453,801						—						453,801						—
Non-agency collateralized mortgage obligations			347,568						—						347,568						—
Loans held for sale			247						—						247						—
Mortgage servicing rights			6,798						—						—						6,798
Total assets measured at fair value			$	2,489,902					$	2,592					$	2,480,512					$	6,798

Fair value at December 31, 2021			Total						Level 1						Level 2						Level 3
Marketable equity securities			$	2,938					$	2,938					$	—					$	—
Debt securities available for sale:
Obligations of U.S. government corporations and agencies			1,257,389						—						1,257,389						—
Obligations of states and political subdivisions			192,244						—						192,244						—
Corporate bonds			6,756						—						6,756						—
Asset backed securities			409,552						—						409,552						—
Non-agency collateralized mortgage obligations			341,997						—						341,997						—
Loans held for sale			3,466						—						3,466						—
Mortgage servicing rights			5,874						—						—						5,874
Total assets measured at fair value			$	2,220,216					$	2,938					$	2,211,404					$	5,874

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 September 30,			Beginning Balance						Transfers into (out of) Level 3						Change Included in Earnings						Issuances						Ending Balance
2022: Mortgage servicing rights			$	6,667					—						$	33					$	98					$	6,798
2021: Mortgage servicing rights			$	5,603					—						$	(233)					$	366					$	5,736

Quantitative Information about Recurring Level 3 Fair Value Measurements

The following table presents quantitative information about recurring Level 3 fair value measurements at September 30, 2022 and December 31, 2021:

As of September 30, 2022:

Fair Value (in thousands)

Valuation Technique

Unobservable Inputs

Range, Weighted Average

Mortgage Servicing Rights

$

6,798

Discounted cash flow

Constant prepayment rate

7% - 14%; 7.5%

Discount rate

10% - 14%; 12%

As of December 31, 2021:

Mortgage Servicing Rights

$

5,874

Discounted cash flow

Constant prepayment rate

11% - 15.8%; 12.5%

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):

September 30, 2022			Total						Level 1						Level 2						Level 3						Total Gains (Losses)
Fair value:
Individually evaluated loans			$	5,216					—						—						$	5,216					$	(1,567)
Foreclosed assets			770						—						—						770						13
Total assets measured at fair value			$	5,986					$	—					$	—					$	5,986					$	(1,554)

December 31, 2021			Total						Level 1						Level 2						Level 3						Total Losses
Fair value:
Individually evaluated loans			$	3,683					—						—						$	3,683					$	(1,105)

September 30, 2021			Total						Level 1						Level 2						Level 3						Total Losses
Fair value:
Individually evaluated loans			$	2,942					—						—						$	2,942					$	(1,604)
Foreclosed assets			447						—						—						447						21
Total assets measured at fair value			$	3,389					—						—						$	3,389					$	(1,583)

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 September 30, 2022:

September 30, 2022

Fair Value (in thousands)

Valuation Technique

Unobservable Inputs

Range, Weighted Average

Individually evaluated loans

$

5,216

Sales comparison approach Income approach

Adjustment for differences between comparable sales; Capitalization rate

Not meaningful N/A

Foreclosed assets (Residential real estate)

$

770

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, 2021:

December 31, 2021

Fair Value (in thousands)

Valuation Technique

Unobservable Inputs

Range, Weighted Average

Individually evaluated loans

$

3,683

Sales comparison approach Income approach

Adjustment for differences between comparable sales; Capitalization rate

Not meaningful N/A

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

			September 30, 2022												December 31, 2021
(in thousands)			Carrying Amount						Fair Value						Carrying Amount						Fair Value
Financial assets:
Level 1 inputs:
Cash and due from banks			$	91,377					$	91,377					$	57,032					$	57,032
Cash at Federal Reserve and other banks			201,240						201,240						711,389						711,389
Level 2 inputs:
Securities held to maturity			168,038						153,463						199,759						208,140
Restricted equity securities			17,250						N/A						17,250						N/A
Level 3 inputs:
Loans, net			6,212,802						6,125,823						4,831,248						4,880,044
Financial liabilities:
Level 2 inputs:
Deposits			8,655,769						8,648,844						7,367,159						7,366,422
Other borrowings			47,068						47,068						50,087						50,087
Level 3 inputs:
Junior subordinated debt			101,024						106,631						58,079						57,173

(in thousands)			Contract Amount						Fair Value						Contract Amount						Fair Value
Off-balance sheet:
Level 3 inputs:
Commitments			$	2,197,235					$	21,972					$	1,586,068					$	15,861
Standby letters of credit			26,459						265						21,871						219
Overdraft privilege commitments			125,205						1,252						125,670						1,257

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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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