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Business Combinations (Tables) | 9 Months Ended
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Sep. 30, 2022
Cortland Bank |
Summary of Consideration Paid and Amounts of Assets Acquired and Liabilities Assumed |
(In Thousands of Dollars) |  |
Consideration |  |
Cash | $ | 29,618 |
Stock |  | 98,921 |
Fair value of total consideration transferred | $ | 128,539 |
Fair value of assets acquired |  |
Cash and cash equivalents | $ | 113,391 |
Securities available for sale |  | 130,574 |
Other investments |  | 16,092 |
Loans |  | 482,168 |
Premises and equipment |  | 12,644 |
Bank owned life insurance |  | 21,547 |
Core deposit intangible |  | 5,886 |
Current and deferred taxes |  | 3,135 |
Other assets |  | 7,805 |
Total assets acquired |  | 793,242 |
Fair value of liabilities assumed |  |
Deposits |  | 695,274 |
Short-term borrowings |  | 4,246 |
Long-term borrowings |  | 4,262 |
Accrued interest payable and other liabilities |  | 9,386 |
Total liabilities |  | 713,168 |
Net assets acquired | $ | 80,074 |
Goodwill created |  | 48,465 |
Total net assets acquired | $ | 128,539 |

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- Definition Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=128092470&loc=d3e4845-128472 + Details
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