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Fair Value Measurement (Tables)

6 Months Ended

Jun. 30, 2023

Fair Value Disclosures [Abstract]

Summary of 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 June 30, 2023			Total						Level 1						Level 2						Level 3
Marketable equity securities			$	2,598					$	2,598
Debt securities available for sale:
Obligations of U.S. government corporations and agencies			1,309,424												1,309,424
Obligations of states and political subdivisions			275,651												275,651
Corporate bonds			5,501												5,501
Asset backed securities			453,467												453,467
Non-agency mortgage backed securities			276,370												276,370
Loans held for sale			1,058												1,058
Mortgage servicing rights			6,741																		6,741
Total assets measured at fair value			$	2,330,810					$	2,598					$	2,321,471					$	6,741

Fair value at December 31, 2022			Total						Level 1						Level 2						Level 3
Marketable equity securities			$	2,598					$	2,598					$	—					$	—
Debt securities available for sale:
Obligations of U.S. government corporations and agencies			1,372,769						—						1,372,769						—
Obligations of states and political subdivisions			293,205						—						293,205						—
Corporate bonds			5,751						—						5,751						—
Asset backed securities			439,767						—						439,767						—
Non-agency mortgage backed securities			340,946												340,946
Loans held for sale			1,846						—						1,846						—
Mortgage servicing rights			6,712						—						—						6,712
Total assets measured at fair value			$	2,463,594					$	2,598					$	2,454,284					$	6,712

Summary of 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 June 30,			Beginning Balance						Transfers into (out of) Level 3						Change Included in Earnings						Issuances						Ending Balance
2023: Mortgage servicing rights			$	6,553											$	84					$	104					$	6,741
2022: Mortgage servicing rights			$	6,405					—						$	136					$	126					$	6,667

Summary of Quantitative Information about Recurring Level 3 Fair Value Measurements

The following table presents quantitative information about recurring Level 3 fair value measurements at June 30, 2023 and December 31, 2022:

As of June 30, 2023:

Fair Value (in thousands)

Valuation Technique

Unobservable Inputs

Range, Weighted Average

Mortgage Servicing Rights

$

6,741

Discounted cash flow

Constant prepayment rate

6% - 12%; 7.8%

Discount rate

10% - 14%; 12%

As of December 31, 2022:

Mortgage Servicing Rights

$

6,712

Discounted cash flow

Constant prepayment rate

7% - 13.6%; 7.6%

Discount rate

10% - 14%; 12%

Summary of 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, that had a write-down or an additional allowance provided during the periods indicated (in thousands):

June 30, 2023			Total						Level 1						Level 2						Level 3
Fair value:
Individually evaluated loans			$	3,730					—						—						$	3,730
Foreclosed assets			1,449						—						—						1,449
Total assets measured at fair value			$	5,179					$	—					$	—					$	5,179

December 31, 2022			Total						Level 1						Level 2						Level 3
Fair value:
Individually evaluated loans			$	5,719					—						—						$	5,719
Foreclosed assets			311						—						—						311
Total assets measured at fair value			$	6,030					—						—						$	6,030

The tables below present the losses resulting from non-recurring fair value adjustments of assets and liabilities for the periods indicated (in thousands):

			Three months ended June 30,												Six months ended June 30,
			2023						2022						2023						2022
Individually evaluated loans			$	(6,754)					$	—					$	(7,031)					$	(615)
Foreclosed assets			(525)						(98)						(525)						(392)
Total losses from non-recurring measurements			$	(7,279)					$	(98)					$	(7,556)					$	(1,007)

Summary of 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 June 30, 2023:

June 30, 2023

Fair Value (in thousands)

Valuation Technique

Unobservable Inputs

Range, Weighted Average

Individually evaluated loans

$

3,730

Sales comparison approach Income approach

Adjustment for differences between comparable sales; Capitalization rate

Not meaningful N/A

Foreclosed assets (Residential real estate)

$

1,449

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, 2022:

December 31, 2022

Fair Value (in thousands)

Valuation Technique

Unobservable Inputs

Range, Weighted Average

Individually evaluated loans

$

5,719

Sales comparison approach Income approach

Adjustment for differences between comparable sales; Capitalization rate

Not meaningful N/A

Foreclosed assets (Residential real estate)

$

311

Sales comparison approach

Adjustment for differences between comparable sales

Not meaningful N/A

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

			June 30, 2023												December 31, 2022
(in thousands)			Carrying Amount						Fair Value						Carrying Amount						Fair Value
Financial assets:
Level 1 inputs:
Cash and due from banks			$	93,485					$	93,485					$	96,323					$	96,323
Cash at Federal Reserve and other banks			25,307						25,307						10,907						10,907
Level 2 inputs:
Securities held to maturity			145,117						134,409						160,983						149,938
Restricted equity securities			17,250						N/A						17,250						N/A
Level 3 inputs:
Loans, net			6,403,411						6,103,731						6,344,767						6,153,155
Financial liabilities:
Level 2 inputs:
Deposits			8,095,365						8,087,270						8,329,013						8,321,517
Other borrowings			392,714						392,714						264,605						264,605
Level 3 inputs:
Junior subordinated debt			101,065						94,425						101,040						92,613

(in thousands)			Contract Amount						Fair Value						Contract Amount						Fair Value
Off-balance sheet:
Level 3 inputs:
Commitments			$	2,325,109					$	23,251					$	2,188,560					$	21,886
Standby letters of credit			26,916						269						26,599						266
Overdraft privilege commitments			125,067						1,250						126,634						1,266

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Estimated fair values of financial instruments that are reported at amortized cost in consolidated balance sheets.

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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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