v3.25.4

RECENT ACCOUNTING PRONOUNCEMENTS (Tables)

12 Months Ended

Dec. 31, 2025

Accounting Policies [Abstract]

Schedule of Accounting Standards Update, Impact of Adoption

The following table illustrates the impact of the adoption of ASU 2016-13.

			January 1, 2023
			Gross Adjustment						Tax Impact						Net Adjustment to Retained Earnings
Assets:
Allowance for credit losses on held-to-maturity securities			$	668					$	(184)					$	484
Allowance for credit losses on loans			21,229						(5,849)						15,380
Liabilities:
Allowance for credit losses on off-balance sheet credit exposures			2,705						(744)						1,961
Total Day 1 Adjustment for Adoption of ASU 2016-13			$	24,602					$	(6,777)					$	17,825

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- Definition

Tabular disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-3

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Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 105
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Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
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