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Fair value of financial instruments | 12 Months Ended
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Dec. 31, 2024
Fair value of financial instruments |
Fair value of financial instruments | 15. Fair value of financial instruments: The following methods and assumptions were used by the Company to construct the summary table below containing the fair values and related carrying amounts of financial instruments measured at fair value: Investment securities: The fair values of marketable equity securities are based on quoted market prices from active exchange markets. The fair values of debt securities are based on pricing from a matrix pricing model and quoted market prices. At December 31, 2024, the Company owned 35 corporate debt securities with an aggregate amortized cost and fair value of $31.4 million and $31.6 million, respectively. At December 31, 2024, the market for three corporate debt securities was not active based on transaction criteria for similar instruments. Both the aggregate amortized cost and fair value for these three securities was $4.3 million and $4.6 million, respectively, at December 31, 2024. The Company obtained valuations for these securities from a third-party service provider that prepared the valuations using a market approach that involves identifying a population of transactions for similar instruments and incorporating an evaluation to capture credit risk associated with these bonds. Management takes measures to validate the service providers’ analysis and is actively involved in the valuation process, including reviewing the population and evaluation of credit risk. Management believes this approach to be a conservative approach as it takes into consideration securities that have longer maturities or longer call dates, issuers with smaller asset sizes, and securities with smaller issue amounts. These factors are typically considered to be factors that would add credit spread to a bond, thus resulting in a higher required yield. Management believes the valuation results from this market approach to be consistent with pricing and data for similar deals at December 31, 2024. The Company considers the inputs used in the market approach to be unobservable Level 3 inputs because, while inputs are based on actual transactions, the relative number of transactions in the population is small and subjective assumptions are used in considering factors considered to incorporate credit spreads into the price determination. Management will continue to monitor the market for these securities to assess the market activity and the availability of observable inputs and will continue to apply these controls and procedures to the valuations received from People's third-party service provider. During the year ended December 31, 2024 there were no transfers into Level 3 other than those Level 3 assets acquired in the FNCB merger. During the year ended December 31, 2023 there were no transfers in or out of Level 3. Individually evaluated loans: Fair values for individually evaluated loans are estimated using underlying collateral values, where applicable. Interest rate swaps and floors: Values of these instruments are obtained through an independent pricing source utilizing information which may include market observed quotations for swaps, market index rates, forward rates and rate volatility. Derivative contracts create exposure to interest rate movements as well as risks from the potential of non-performance of the counterparty. Other real estate owned: Other real estate owned ("OREO") represents properties that the Company has acquired through foreclosure by either accepting a deed in lieu of foreclosure, or by taking possession of assets that collateralized a loan, and former bank premises that are no longer used for operations or for future expansion. The Company reports OREO at the lower of cost or fair value less cost to sell, adjusted periodically based on a current appraisal. Write-downs and any gain or loss upon the sale of OREO is recorded in other noninterest income. OREO is reported in other assets on the consolidated balance sheet. At December 31, 2024 OREO had a carrying amount of $748 thousand; there were no OREO at December 31, 2023. During the year ended December 31, 2024, one residential real estate property with a carrying value of $27 thousand and one former community banking office with a carrying value of $711 thousand were transferred to OREO. Other real estate owned is classified within Level 3 in the fair value hierarchy based on appraisals, letters of intent or agreement of sale received from third parties. ​ Assets and liabilities measured at fair value on a recurring basis at December 31, 2024 and 2023 are summarized as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | At December 31, 2024 |
​ | ​ | Fair Value Measurement Using |
​ | ​ | ​ | ​ | Quoted Prices in | ​ | Significant | ​ | Significant |
​ | ​ | ​ | ​ | Active Markets for | ​ | Other Observable | ​ | Unobservable |
​ | ​ | ​ | ​ | Identical Assets | ​ | Inputs | ​ | Inputs |
(Dollars in thousands) |  | Amount |  | (Level 1) |  | (Level 2) |  | (Level 3) |
U.S. Treasury securities |  | $ | 167,551 |  | $ | 167,551 |  | $ | ​ |  | $ | ​ | ​
U.S. government-sponsored enterprises | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
State and municipals: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Taxable | ​ |  | 68,899 | ​ | ​ | ​ | ​ |  | 68,899 | ​ | ​ | ​ | ​
Tax-exempt | ​ |  | 66,117 | ​ | ​ | ​ | ​ |  | 66,117 | ​ | ​ | ​ | ​
Residential mortgage-backed securities: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
U.S. government agencies | ​ |  | 1,376 | ​ | ​ | ​ | ​ |  | 1,376 | ​ | ​ | ​ | ​
U.S. government-sponsored enterprises | ​ |  | 126,376 | ​ | ​ | ​ | ​ |  | 126,376 | ​ | ​ | ​ | ​
Commercial mortgage-backed securities: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
U.S. government-sponsored enterprises | ​ |  | 1,856 | ​ | ​ | ​ | ​ |  | 1,856 | ​ | ​ | ​ | ​
Private collateralized mortgage obligations | ​ |  | 38,572 | ​ | ​ | ​ | ​ |  | 38,572 | ​ | ​ | ​ | ​
Asset backed securities | ​ | ​ | 23,252 | ​ | ​ | ​ | ​ |  | 23,252 | ​ | ​ | ​ | ​
Corporate debt securities | ​ | ​ | 31,621 | ​ | ​ | ​ | ​ | ​ | 26,999 | ​ | ​ | 4,622 | ​
Negotiable certificates of deposit | ​ | ​ | 709 | ​ | ​ | ​ | ​ | ​ | 709 | ​ | ​ | ​ | ​
Common equity securities | ​ | ​ | 2,430 | ​ | ​ | 2,430 | ​ | ​ | ​ | ​ | ​ | ​ | ​
Total investment securities | ​ | $ | 528,759 | ​ | $ | 169,981 | ​ | $ | 354,156 | ​ | $ | 4,622 | ​
Interest rate swap-other assets | ​ | $ | 20,537 | ​ | ​ | ​ | ​ | $ | 20,537 | ​ | ​ | ​ | ​
Interest rate swap-other liabilities | ​ | $ | (20,151) | ​ | ​ | ​ | ​ | $ | (20,151) | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | At December 31, 2023 |
​ | ​ | Fair Value Measurement Using |
​ | ​ | ​ | ​ | ​ | Quoted Prices in | ​ | Significant | ​ | Significant |
​ | ​ | ​ | ​ | Active Markets for | ​ | Other Observable | ​ | Unobservable |
​ | ​ | ​ | ​ | Identical Assets | ​ | Inputs | ​ | Inputs |
(Dollars in thousands) |  | Amount |  | (Level 1) |  | (Level 2) |  | (Level 3) |
U.S. Treasury securities |  | $ | 184,057 |  | $ | 184,057 |  | $ | ​ |  | $ | ​ | ​
U.S. government-sponsored enterprises | ​ | ​ | 2,152 | ​ | ​ | ​ | ​ | ​ | 2,152 | ​ | ​ | ​ | ​
State and municipals: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Taxable | ​ |  | 57,100 | ​ | ​ | ​ | ​ |  | 57,100 | ​ | ​ | ​ | ​
Tax-exempt | ​ |  | 67,124 | ​ | ​ | ​ | ​ |  | 67,124 | ​ | ​ | ​ | ​
Residential mortgage-backed securities: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
U.S. government agencies | ​ |  | 724 | ​ | ​ | ​ | ​ |  | 724 | ​ | ​ | ​ | ​
U.S. government-sponsored enterprises | ​ |  | 72,671 | ​ | ​ | ​ | ​ |  | 72,671 | ​ | ​ | ​ | ​
Commercial mortgage-backed securities: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
U.S. government-sponsored enterprises | ​ | ​ | 11,369 | ​ | ​ | ​ | ​ | ​ | 11,369 | ​ | ​ | ​ | ​
Corporate debt securities | ​ | ​ | 3,730 | ​ | ​ | ​ | ​ | ​ | 3,730 | ​ | ​ | ​ | ​
Common equity securities | ​ |  | 98 | ​ | ​ | 98 | ​ | ​ | ​ | ​ | ​ | ​ | ​
Total investment securities | ​ | $ | 399,025 | ​ | $ | 184,155 | ​ | $ | 214,870 | ​ | $ | ​ | ​
Interest rate swap-other assets | ​ | $ | 19,278 | ​ | ​ | ​ | ​ | $ | 19,278 | ​ | ​ | ​ | ​
Interest rate swap-other liabilities | ​ | $ | (18,808) | ​ | ​ | ​ | ​ | $ | (18,808) | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ Assets and liabilities measured at fair value on a nonrecurring basis at December 31, 2024 and 2023 are summarized as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Fair Value Measurement Using |
​ | ​ | ​ | ​ | ​ | Quoted Prices in | ​ | Significant | ​ | Significant |
​ | ​ | ​ | ​ | Active Markets for | ​ | Other Observable | ​ | Unobservable |
(Dollars in thousands) | ​ | ​ | ​ | Identical Assets | ​ | Inputs | ​ | Inputs |
December 31, 2024 |  | Amount |  | (Level 1) |  | (Level 2) |  | (Level 3) |
Loans individually evaluated for credit loss |  | $ | 22,164 |  | $ | ​ |  | $ | ​ |  | $ | 22,164 | ​
Other real estate owned | ​ | $ | 738 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | $ | 738 | ​
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Fair Value Measurement Using |
​ | ​ | ​ | ​ | ​ | Quoted Prices in | ​ | Significant Other | ​ | Significant |
​ | ​ | ​ | ​ | Active Markets for | ​ | Observable | ​ | Unobservable |
(Dollars in thousands) | ​ | ​ | ​ | Identical Assets | ​ | Inputs | ​ | Inputs |
December 31, 2023 |  | Amount |  | (Level 1) |  | (Level 2) |  | (Level 3) |
Loans individually evaluated for credit loss |  | $ | 4,740 |  | $ | ​ |  | $ | ​ |  | $ | 4,740 | ​
​ The following table presents additional quantitative information about assets measured at fair value on a nonrecurring basis and for which the Company has utilized Level 3 inputs to determine fair value: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Quantitative Information about Level 3 Fair Value Measurements |
(Dollars in thousands, except percents) | ​ | Fair Value | ​ | ​ | ​ | ​ | ​ | Range |
December 31, 2024 |  | Estimate |  | Valuation Techniques |  | Unobservable Input |  | (Weighted Average) |
Loans individually evaluated for credit loss |  | $ | 22,164 |  | Appraisal of collateral |  | Appraisal adjustments |  | 3.0% to 111.9% (59.6)% | ​
​ | ​ | ​ | ​ | ​ | ​ |  | Liquidation expenses |  | 0.0% to 6.0% (5.6)% | ​
Other real estate owned | ​ | $ | 738 |  | Appraisal of collateral |  | Appraisal adjustments |  | 0.0% to 10.0% (9.7)% | ​
​ | ​ | ​ | ​ | ​ | ​ |  | Liquidation expenses |  | 3.0% to 6.0% (5.0)% | ​
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Quantitative Information about Level 3 Fair Value Measurements |
(Dollars in thousands, except percents) | ​ | Fair Value | ​ | ​ | ​ | ​ | ​ | Range |
December 31, 2023 |  | Estimate |  | Valuation Techniques |  | Unobservable Input |  | (Weighted Average) |
Loans individually evaluated for credit loss |  | $ | 4,740 |  | Appraisal of collateral |  | Appraisal adjustments |  | 22.8% to 82.4% (63.6)% | ​
​ | ​ | ​ | ​ | ​ | ​ |  | Liquidation expenses |  | 3.0% to 6.0% (5.2)% | ​
​ Fair value is generally determined through independent appraisals of the underlying collateral, which generally include various Level 3 inputs which are not identifiable. Appraisals may be adjusted by management for qualitative factors such as economic conditions and estimated liquidation expenses. The range and weighted average of liquidation expenses and other appraisal adjustments are presented as a percent of the appraisal. The carrying and fair values of the Company’s financial instruments at December 31, 2024 and 2023 and their placement within the fair value hierarchy are as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ | ​ |  | ​ | ​ |  | Fair Value Hierarchy |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Quoted |  | ​ | ​ |  | ​ | ​ |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Prices in | ​ | ​ | ​ | ​ | ​ | ​ |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Active | ​ | Significant | ​ | ​ | ​ |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Markets for | ​ | Other | ​ | Significant |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Identical | ​ | Observable | ​ | Unobservable |
(Dollars in thousands) | ​ | Carrying | ​ | Fair | ​ | Assets | ​ | Inputs | ​ | Inputs |
December 31, 2024 |  | Value |  | Value |  | (Level 1) |  | (Level 2) |  | (Level 3) |
Financial assets: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Cash and due from banks | ​ | $ | 135,851 | ​ | $ | 135,851 | ​ | $ | 135,851 | ​ | $ | ​ | ​ | $ | ​ | ​
Investment securities: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Available for sale | ​ |  | 526,329 | ​ |  | 526,329 | ​ | ​ | 167,551 | ​ | ​ | 354,156 | ​ | ​ | 4,622 | ​
Common equity securities | ​ | ​ | 2,430 | ​ | ​ | 2,430 | ​ | ​ | 2,430 | ​ | ​ | ​ | ​ | ​ | ​ | ​
Held to maturity | ​ |  | 78,184 | ​ |  | 65,152 | ​ | ​ | ​ | ​ |  | 65,152 | ​ | ​ | ​ | ​
Loans held for sale | ​ |  | ​ | ​ |  | ​ | ​ | ​ | ​ | ​ |  | ​ | ​ | ​ | ​ | ​
Net loans | ​ |  | 3,951,729 | ​ |  | 3,830,062 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | 3,830,062 | ​
Accrued interest receivable | ​ |  | 15,632 | ​ |  | 15,632 | ​ | ​ | ​ | ​ |  | 15,632 | ​ | ​ | ​ | ​
Mortgage servicing rights | ​ |  | 1,304 | ​ |  | 2,314 | ​ | ​ | ​ | ​ |  | 2,314 | ​ | ​ | ​ | ​
Restricted equity securities (FHLB and other) | ​ | ​ | 10,220 | ​ |  | 10,220 | ​ | ​ | ​ | ​ |  | 10,220 | ​ | ​ | ​ | ​
Other assets - interest rate swaps | ​ |  | 20,537 | ​ |  | 20,537 | ​ | ​ | ​ | ​ |  | 20,537 | ​ | ​ | ​ | ​
Total | ​ | $ | 4,742,216 | ​ | $ | 4,608,527 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Financial liabilities: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Deposits | ​ | $ | 4,407,552 | ​ | $ | 4,404,117 | ​ | $ | ​ | ​ | $ | 4,404,117 | ​ | $ | ​ | ​
Short-term borrowings | ​ | ​ | 15,900 | ​ | ​ | 15,900 | ​ | ​ | ​ | ​ | ​ | 15,900 | ​ | ​ | ​ | ​
Long-term debt | ​ |  | 98,637 | ​ |  | 98,875 | ​ | ​ | ​ | ​ |  | 98,875 | ​ | ​ | ​ | ​
Subordinated debt | ​ |  | 33,000 | ​ |  | 32,506 | ​ | ​ | ​ | ​ |  | 32,506 | ​ | ​ | ​ | ​
Junior subordinated debt | ​ | ​ | 8,039 | ​ | ​ | 8,167 | ​ | ​ | ​ | ​ | ​ | 8,167 | ​ | ​ | ​ | ​
Accrued interest payable | ​ | ​ | 5,503 | ​ |  | 5,503 | ​ | ​ | ​ | ​ | ​ | 5,503 | ​ | ​ | ​ | ​
Other liabilities - interest rate swaps | ​ |  | 20,151 | ​ |  | 20,151 | ​ | ​ | ​ | ​ | ​ | 20,151 | ​ | ​ | ​ | ​
Total | ​ | $ | 4,588,782 | ​ | $ | 4,585,219 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ | ​ |  | ​ | ​ |  | Fair Value Hierarchy |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Quoted |  | ​ | ​ |  | ​ | ​ |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Prices in | ​ | ​ | ​ | ​ | ​ | ​ |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Active | ​ | Significant | ​ | ​ | ​ |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Markets for | ​ | Other | ​ | Significant |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Identical | ​ | Observable | ​ | Unobservable |
(Dollars in thousands) | ​ | Carrying | ​ | Fair | ​ | Assets | ​ | Inputs | ​ | Inputs |
December 31, 2023 |  | Value |  | Value |  | (Level 1) |  | (Level 2) |  | (Level 3) |
Financial assets: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Cash and due from banks | ​ | $ | 187,365 | ​ | $ | 187,365 | ​ | $ | 187,365 | ​ | $ | ​ | ​ | $ | ​ | ​
Investment securities: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Available for sale | ​ |  | 398,927 | ​ |  | 398,927 | ​ | ​ | 184,057 | ​ | ​ | 214,870 | ​ | ​ | ​ | ​
Common equity securities | ​ | ​ | 98 | ​ | ​ | 98 | ​ | ​ | 98 | ​ | ​ | ​ | ​ | ​ | ​ | ​
Held to maturity | ​ |  | 84,851 | ​ |  | 71,698 | ​ | ​ | ​ | ​ |  | 71,698 | ​ | ​ | ​ | ​
Loans held for sale | ​ |  | 250 | ​ |  | 250 | ​ | ​ | ​ | ​ |  | 250 | ​ | ​ | ​ | ​
Net loans | ​ |  | 2,828,002 | ​ |  | 2,593,151 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | 2,593,151 | ​
Accrued interest receivable | ​ |  | 12,734 | ​ |  | 12,734 | ​ | ​ | ​ | ​ |  | 12,734 | ​ | ​ | ​ | ​
Mortgage servicing rights | ​ |  | 870 | ​ |  | 1,745 | ​ | ​ | ​ | ​ |  | 1,745 | ​ | ​ | ​ | ​
Restricted equity securities (FHLB and other) | ​ |  | 5,180 | ​ |  | 5,180 | ​ | ​ | ​ | ​ |  | 5,180 | ​ | ​ | ​ | ​
Other assets - interest rate swaps | ​ | ​ | 19,278 | ​ | ​ | 19,278 | ​ | ​ | ​ | ​ | ​ | 19,278 | ​ | ​ | ​ | ​
Total | ​ | $ | 3,537,555 | ​ | $ | 3,290,426 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Financial liabilities: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Deposits | ​ | $ | 3,279,037 | ​ | $ | 3,274,774 | ​ | $ | ​ | ​ | $ | 3,274,774 | ​ | $ | ​ | ​
Short-term borrowings | ​ |  | 17,590 | ​ |  | 17,590 | ​ | ​ | ​ | ​ |  | 17,590 | ​ | ​ | ​ | ​
Long-term debt | ​ |  | 25,000 | ​ |  | 24,924 | ​ | ​ | ​ | ​ |  | 24,924 | ​ | ​ | ​ | ​
Subordinated debt | ​ | ​ | 33,000 | ​ | ​ | 45,504 | ​ | ​ | ​ | ​ | ​ | 45,504 | ​ | ​ | ​ | ​
Accrued interest payable | ​ |  | 5,765 | ​ |  | 5,765 | ​ | ​ | ​ | ​ | ​ | 5,765 | ​ | ​ | ​ | ​
Other liabilities - interest rate swaps | ​ | ​ | 18,808 | ​ | ​ | 18,808 | ​ | ​ | ​ | ​ | ​ | 18,808 | ​ | ​ | ​ | ​
Total | ​ | $ | 3,379,200 | ​ | $ | 3,387,365 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​

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- Definition The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 107 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482078/820-10-55-107 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 100 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482078/820-10-55-100 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c)(3) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6A -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2E -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2E Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6A -Subparagraph (h) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6A -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6A -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6A -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (h) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (g) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 940 -SubTopic 820 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478119/940-820-50-1 + Details
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