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v3.25.1

Business Combinations (Details) - USD ($) $ in Thousands |  | 12 Months Ended |
--- | --- | --- | ---
Jul. 01, 2024 | Dec. 31, 2024 | Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
Business Combinations |  |  |  |  |
Balance sheet adjustment |  | $ 4,200 |  |  |
Allowance for credit losses |  | 41,776 | $ 21,895 | $ 27,472 | $ 28,383
Provision for credit loss |  | 4,803 | 566 | (449) |
Amortization of intangible assets |  | 3,367 | 105 | $ 363 |
Merger related costs |  | 16,200 | 1,816 |  |
Noninterest-bearing deposits |  | 935,516 | 644,683 |  |
Interest bearing deposits |  | 3,472,036 | 2,634,354 |  |
Core Deposit |  |  |  |  |
Business Combinations |  |  |  |  |
Core deposit intangible |  | $ 36,600 |  |  |
Percentage of core deposits |  | 5.10% |  |  |
Amortization period |  | 10 years |  |  |
Amortization of intangible assets |  | $ 3,300 |  |  |
PCD loans |  |  |  |  |
Business Combinations |  |  |  |  |
Gross-up for PCD Allowance for Credit Losses at Acquisition |  | 1,841 |  |  |
Allowance for credit losses | $ 1,800 |  |  |  |
Non-PCD loans |  |  |  |  |
Business Combinations |  |  |  |  |
Gross-up for PCD Allowance for Credit Losses at Acquisition |  | 14,328 |  |  |
FNCB |  |  |  |  |
Business Combinations |  |  |  |  |
Unpaid Principal Balance | 106,321 |  |  |  |
Total Discount at Acquisition | (6,524) |  |  |  |
Gross-up for PCD Allowance for Credit Losses at Acquisition | 1,841 |  |  |  |
Fair Value of PCD Loans at Acquisition | 101,638 |  |  |  |
Deferred tax asset | 19,300 |  |  |  |
Merger related costs |  | $ 16,200 | $ 1,800 |  |
FNCB | PCD accruing |  |  |  |  |
Business Combinations |  |  |  |  |
Unpaid Principal Balance | 95,851 |  |  |  |
Total Discount at Acquisition | (3,626) |  |  |  |
Gross-up for PCD Allowance for Credit Losses at Acquisition | 1,841 |  |  |  |
Fair Value of PCD Loans at Acquisition | 94,066 |  |  |  |
FNCB | PCD nonaccruing |  |  |  |  |
Business Combinations |  |  |  |  |
Unpaid Principal Balance | 10,470 |  |  |  |
Total Discount at Acquisition | (2,898) |  |  |  |
Fair Value of PCD Loans at Acquisition | $ 7,572 |  |  |  |

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- Definition Amount of unpaid principal balance of financing receivables excluding accrued interest with related allowance for credit losses and without related allowance for credit losses. + References No definition available. + Details
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- Definition The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Subparagraph (b) -SubTopic 10 -Topic 230 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 350 -SubTopic 30 -Name Accounting Standards Codification -Section 55 -Paragraph 40 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482640/350-30-55-40 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 350 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482665/350-30-50-2 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 350 -SubTopic 30 -Name Accounting Standards Codification -Section 45 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482686/350-30-45-2 + Details
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- Definition Fair value of acquired receivable from business combination, excluding certain loans and debt securities acquired in transfer. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1 + Details
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- Definition This element represents acquisition-related costs incurred to effect a business combination which costs have been expensed during the period. Such costs include finder's fees; advisory, legal, accounting, valuation, and other professional or consulting fees; general administrative costs, including the costs of maintaining an internal acquisitions department; and may include costs of registering and issuing debt and equity securities. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 25 -Paragraph 23 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479405/805-10-25-23 + Details
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- Definition The amount of identifiable intangible assets recognized as of the acquisition date. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 55 -Paragraph 37 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479303/805-10-55-37 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1 + Details
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- Definition Amount, excluding accrued interest, of credit loss expense (reversal of expense) on financing receivable. Excludes net investment in lease. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479319/326-20-50-13 + Details
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- Definition Amount of discount (premium) attributable to other factors on financing receivable purchased with credit deterioration. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 19 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479319/326-20-50-19 + Details
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