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LOAN SERVICING

6 Months Ended

Jun. 30, 2023

LOAN SERVICING

LOAN SERVICING

NOTE 5 – LOAN SERVICING

Mortgage loans serviced for others, which are not included in the accompanying consolidated balance sheets, amounted to $1.72 billion and $955.8 million as of June 30, 2023 and December 31, 2022, respectively. Activity in mortgage servicing rights is as follows:

​

​

​

​

​

​

​

​

​

​

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​

​

​

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Three Months Ended June 30,

​

Six Months Ended June 30,

​

​

2023

2022

2023

2022

​

​

​

(dollars in thousands)

​

Beginning balance

​

$

19,992

​

$

9,723

​

$

10,147

​

$

7,994

​

Acquired

​

​

—

​

​

—

​

​

10,469

​

​

—

​

Capitalized servicing rights

​

​

170

​

​

136

​

​

299

​

​

307

​

Fair value adjustment:

​

​

​

​

​

​

​

​

​

​

​

​

​

Attributable to payments and principal reductions

​

​

(559)

​

​

(379)

​

​

(990)

​

​

(686)

​

Attributable to changes in valuation inputs and assumptions

​

​

530

​

​

609

​

​

208

​

​

2,474

​

Total fair value adjustment

​

​

(29)

​

​

230

​

​

(782)

​

​

1,788

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Ending balance

​

$

20,133

​

$

10,089

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$

20,133

​

$

10,089

​

​

X

- References

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- Definition

The entire disclosure for a transferor's continuing involvement in financial assets that it has transferred in a securitization or asset-backed financing arrangement, the nature of any restrictions on assets reported by an entity in its statement of financial position that relate to a transferred financial asset (including the carrying amounts of such assets), how servicing assets and servicing liabilities are reported, and (for securitization or asset-backed financing arrangements accounted for as sales) when a transferor has continuing involvement with the transferred financial assets and transfers of financial assets accounted for as secured borrowings, how the transfer of financial assets affects an entity's financial position, financial performance, and cash flows.

+ References

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