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Business Combinations (Tables) | 9 Months Ended
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Sep. 30, 2024
Emclaire Financial Corp |
Summary of Consideration Paid and Amounts of Assets Acquired and Liabilities Assumed | The following table summarizes the consideration paid for Emclaire and the amounts of the assets acquired and liabilities assumed on the closing date of the acquisition.
(In Thousands of Dollars) |  |
Consideration |  |
Cash | $ | 33,440 |
Stock |  | 59,202 |
Fair value of total consideration transferred | $ | 92,642 |
Fair value of assets acquired |  |
Cash and cash equivalents | $ | 20,265 |
Securities available for sale |  | 126,970 |
Other investments |  | 7,795 |
Loans, net |  | 740,659 |
Premises and equipment |  | 14,808 |
Bank owned life insurance |  | 22,485 |
Core deposit intangible |  | 19,249 |
Current and deferred taxes |  | 17,708 |
Other assets |  | 7,682 |
Total assets acquired |  | 977,621 |
Fair value of liabilities assumed |  |
Deposits |  | 875,813 |
Short-term borrowings |  | 75,000 |
Accrued interest payable and other liabilities |  | 7,104 |
Total liabilities |  | 957,917 |
Net assets acquired | $ | 19,704 |
Goodwill created |  | 72,938 |
Total net assets acquired | $ | 92,642 |

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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 -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Paragraph 1 -Section 50 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1 + Details
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