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FAIR VALUE MEASUREMENTS AND FAIR VALUES OF FINANCIAL INSTRUMENTS | 9 Months Ended
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Sep. 30, 2025
FAIR VALUE MEASUREMENTS AND FAIR VALUES OF FINANCIAL INSTRUMENTS |
FAIR VALUE MEASUREMENTS AND FAIR VALUES OF FINANCIAL INSTRUMENTS | 12. FAIR VALUE MEASUREMENTS AND FAIR VALUES OF FINANCIAL INSTRUMENTS The Corporation measures certain assets and liabilities at fair value. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. FASB Topic 820, “Fair Value Measurements and Disclosures” establishes a framework for measuring fair value that includes a hierarchy used to classify the inputs used in measuring fair value. The hierarchy prioritizes the inputs used in determining valuations into three levels. The level in the fair value hierarchy within which the fair value measurement falls is determined based on the lowest level input that is significant to the fair value measurement. The levels of the fair value hierarchy are as follows: Level 1 – Fair value is based on unadjusted quoted prices in active markets that are accessible to the Corporation for identical assets or liabilities. These generally provide the most reliable evidence and are used to measure fair value whenever available. Level 2 – Fair value is based on significant inputs, other than Level 1 inputs, that are observable either directly or indirectly for substantially the full term of the asset or liability through corroboration with observable market data. Level 2 inputs include quoted market prices in active markets for similar assets or liabilities, quoted market prices in markets that are not active for identical or similar assets or liabilities and other observable inputs. Level 3 – Fair value is based on significant unobservable inputs. Examples of valuation methodologies that would result in Level 3 classification include option pricing models, discounted cash flows and other similar techniques. The Corporation monitors and evaluates available data relating to fair value measurements on an ongoing basis and recognizes transfers among the levels of the fair value hierarchy as of the date of an event or change in circumstances that affects the valuation method chosen. Examples of such changes may include the market for a particular asset or liability becoming active or inactive, changes in the availability of quoted prices, or changes in the availability of other market data. At September 30, 2025 and December 31, 2024, assets and liabilities measured at fair value and the valuation methods used are as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | September 30, 2025
​ | ​ | Quoted Prices | ​ | Other Observable | ​ | Unobservable | ​ | ​
​ | ​ | in Active Markets | ​ | Inputs | ​ | Inputs | ​ | Total
(In Thousands) | ​ | (Level 1) | ​ | (Level 2) | ​ | (Level 3) | ​ | Fair Value
Recurring fair value measurements, assets: |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |
AVAILABLE-FOR-SALE DEBT SECURITIES: |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |
Obligations of the U.S. Treasury | ​ | $ | 7,429 | ​ | $ | 0 | ​ | $ | 0 | ​ | $ | 7,429
Obligations of U.S. Government agencies | ​ | ​ | 0 | ​ | ​ | 8,670 | ​ | ​ | 0 | ​ | ​ | 8,670
Bank holding company debt securities | ​ | ​ | 0 | ​ | ​ | 26,291 | ​ | ​ | 0 | ​ | ​ | 26,291
Obligations of states and political subdivisions: | ​ |  |  | ​ |  | ​ | ​ |  |  | ​ |  | ​
Tax-exempt | ​ |  | 0 | ​ |  | 97,528 | ​ |  | 0 | ​ |  | 97,528
Taxable | ​ |  | 0 | ​ |  | 43,862 | ​ |  | 0 | ​ |  | 43,862
Mortgage-backed securities issued or guaranteed by U.S. Government agencies or sponsored agencies: | ​ |  |  | ​ |  | ​ | ​ |  |  | ​ |  |
Residential pass-through securities | ​ |  | 0 | ​ |  | 101,935 | ​ |  | 0 | ​ |  | 101,935
Residential collateralized mortgage obligations | ​ |  | 0 | ​ |  | 52,420 | ​ |  | 0 | ​ |  | 52,420
Commercial mortgage-backed securities | ​ |  | 0 | ​ |  | 65,697 | ​ |  | 0 | ​ |  | 65,697
Private label commercial mortgage-backed securities | ​ |  | 0 | ​ |  | 3,471 | ​ |  | 0 | ​ |  | 3,471
Asset-backed securities, | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Collateralized loan obligations | ​ |  | 0 | ​ |  | 8,010 | ​ |  | 0 | ​ |  | 8,010
Total available-for-sale debt securities | ​ |  | 7,429 | ​ |  | 407,884 | ​ |  | 0 | ​ |  | 415,313
Marketable equity security | ​ |  | 887 | ​ |  | 0 | ​ |  | 0 | ​ |  | 887
Servicing rights | ​ |  | 0 | ​ |  | 0 | ​ |  | 2,839 | ​ |  | 2,839
RPA Out | ​ | ​ | 0 | ​ | ​ | 3 | ​ | ​ | 0 | ​ | ​ | 3
Interest rate swap agreements, assets | ​ | ​ | 0 | ​ | ​ | 1,483 | ​ | ​ | 0 | ​ | ​ | 1,483
Total recurring fair value measurements, assets | ​ | $ | 8,316 | ​ | $ | 409,370 | ​ | $ | 2,839 | ​ | $ | 420,525
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Recurring fair value measurements, liabilities: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
RPA In | ​ | $ | 0 | ​ | $ | 7 | ​ | $ | 0 | ​ | $ | 7
Interest rate swap agreements, liabilities | ​ | ​ | 0 | ​ | ​ | 1,483 | ​ | ​ | 0 | ​ | ​ | 1,483
Total recurring fair value measurements, liabilities | ​ | $ | 0 | ​ | $ | 1,490 | ​ | $ | 0 | ​ | $ | 1,490
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Nonrecurring fair value measurements, assets: | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |
Loans individually evaluated for credit loss, net | ​ | $ | 0 | ​ | $ | 0 | ​ | $ | 212 | ​ | $ | 212
Foreclosed assets held for sale | ​ |  | 0 | ​ |  | 0 | ​ |  | 402 | ​ |  | 402
Total nonrecurring fair value measurements, assets | ​ | $ | 0 | ​ | $ | 0 | ​ | $ | 614 | ​ | $ | 614
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2024
​ | ​ | Quoted Prices | ​ | Other Observable | ​ | Unobservable | ​ | ​
​ | ​ | in Active Markets | ​ | Inputs | ​ | Inputs | ​ | Total
(In Thousands) | ​ | (Level 1) | ​ | (Level 2) | ​ | (Level 3) | ​ | Fair Value
Recurring fair value measurements, assets: |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |
AVAILABLE-FOR-SALE DEBT SECURITIES: |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |
Obligations of the U.S. Treasury | ​ | $ | 7,118 | ​ | $ | 0 | ​ | $ | 0 | ​ | $ | 7,118
Obligations of U.S. Government agencies | ​ | ​ | 0 | ​ | ​ | 9,025 | ​ | ​ | 0 | ​ | ​ | 9,025
Bank holding company debt securities | ​ | ​ | 0 | ​ | ​ | 25,246 | ​ | ​ | 0 | ​ | ​ | 25,246
Obligations of states and political subdivisions: | ​ |  |  | ​ |  | ​ | ​ |  |  | ​ |  | ​
Tax-exempt | ​ |  | 0 | ​ |  | 101,302 | ​ |  | 0 | ​ |  | 101,302
Taxable | ​ |  | 0 | ​ |  | 42,506 | ​ |  | 0 | ​ |  | 42,506
Mortgage-backed securities issued or guaranteed by U.S. Government agencies or sponsored agencies: | ​ |  |  | ​ |  | ​ | ​ |  |  | ​ |  |
Residential pass-through securities | ​ |  | 0 | ​ |  | 94,414 | ​ |  | 0 | ​ |  | 94,414
Residential collateralized mortgage obligations | ​ |  | 0 | ​ |  | 49,894 | ​ |  | 0 | ​ |  | 49,894
Commercial mortgage-backed securities | ​ |  | 0 | ​ |  | 64,501 | ​ |  | 0 | ​ |  | 64,501
Private label commercial mortgage-backed securities | ​ |  | 0 | ​ |  | 8,374 | ​ |  | 0 | ​ |  | 8,374
Total available-for-sale debt securities | ​ |  | 7,118 | ​ |  | 395,262 | ​ |  | 0 | ​ |  | 402,380
Marketable equity security | ​ |  | 863 | ​ |  | 0 | ​ |  | 0 | ​ |  | 863
Servicing rights | ​ |  | 0 | ​ |  | 0 | ​ |  | 2,782 | ​ |  | 2,782
RPA Out | ​ | ​ | 0 | ​ | ​ | 2 | ​ | ​ | 0 | ​ | ​ | 2
Interest rate swap agreements, assets | ​ | ​ | 0 | ​ | ​ | 2,385 | ​ | ​ | 0 | ​ | ​ | 2,385
Total recurring fair value measurements, assets | ​ | $ | 7,981 | ​ | $ | 397,649 | ​ | $ | 2,782 | ​ | $ | 408,412
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Recurring fair value measurements, liabilities, | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
RPA In | ​ | $ | 0 | ​ | $ | 2 | ​ | $ | 0 | ​ | $ | 2
Interest rate swap agreements, liabilities | ​ | ​ | 0 | ​ | ​ | 2,385 | ​ | ​ | 0 | ​ | ​ | 2,385
Total recurring fair value measurements, liabilities | ​ | $ | 0 | ​ | $ | 2,387 | ​ | $ | 0 | ​ | $ | 2,387
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Nonrecurring fair value measurements, assets: | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |
Loans individually evaluated for credit loss, net | ​ | $ | 0 | ​ | $ | 0 | ​ | $ | 136 | ​ | $ | 136
Foreclosed assets held for sale | ​ |  | 0 | ​ |  | 0 | ​ |  | 181 | ​ |  | 181
Total nonrecurring fair value measurements, assets | ​ | $ | 0 | ​ | $ | 0 | ​ | $ | 317 | ​ | $ | 317
​ Level 2 valuation techniques used to measure fair value for the financial instruments in the preceding tables are as follows: ​ Available-for-sale debt securities - Level 2 debt securities are valued by a third-party pricing service. The pricing service uses pricing models that vary based on asset class and incorporate available market information, including quoted prices of investment securities with similar characteristics. Because many fixed income securities do not trade on a daily basis, pricing models use available information, as applicable, through processes such as benchmark yield curves, benchmarking of like securities, sector groupings and matrix pricing. ​ Derivative instruments - Interest rate SWAP agreements, RPA Out and RPA In- The fair value of derivatives are based on valuation models using observable market data as of the measurement date, valued by a third-party pricing service using quantitative models that utilize multiple market inputs. The inputs include prices and indices to generate continuous yield or pricing curves, estimates of current and potential future credit exposure and calculated discounted cash flow factors to value the position. The majority of market inputs are actively quoted and can be validated through external sources, including brokers, market transactions and third-party pricing services. Management’s evaluation and selection of valuation techniques and the unobservable inputs used in determining the fair values of assets valued using Level 3 methodologies include sensitive assumptions. Other market participants might use substantially different assumptions, which could result in calculations of fair values that would be substantially different than the amount calculated by management. At September 30, 2025 and December 31, 2024, quantitative information regarding valuation techniques and the significant unobservable inputs used for assets measured on a recurring basis using unobservable inputs (Level 3 methodologies) are as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Fair Value at |  |  |  |  |  | ​ |  |  |
​ | ​ | 9/30/2025 | ​ | Valuation | ​ | Unobservable | ​ | ​ | ​ | ​ | Method or Value As of
Asset | ​ | (In Thousands) | ​ | Technique | ​ | Input(s) | ​ | ​ | ​ | ​ | 9/30/2025
Servicing rights | ​ | $ | 2,839 |  | Discounted cash flow |  | Discount rate |  | ​ | 13.00 | % | Rate used through modeling period
​ | ​ |  | ​ |  | ​ | ​ | Loan prepayment speeds | ​ | ​ | 123.00 | % | Weighted-average PSA
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Fair Value at |  |  |  |  |  | ​ |  |  |
​ | ​ | 12/31/2024 | ​ | Valuation | ​ | Unobservable | ​ | ​ | ​ | ​ | Method or Value As of
Asset | ​ | (In Thousands) | ​ | Technique | ​ | Input(s) | ​ | ​ | ​ | ​ | 12/31/2024
Servicing rights | ​ | $ | 2,782 |  | Discounted cash flow |  | Discount rate |  | ​ | 13.00 | % | Rate used through modeling period
​ | ​ |  | ​ |  | ​ | ​ | Loan prepayment speeds | ​ | ​ | 116.00 | % | Weighted-average PSA
​ The fair value of servicing rights is affected by expected future interest rates. Increases (decreases) in future expected interest rates tend to increase (decrease) the fair value of the Corporation’s servicing rights because of changes in expected prepayment behavior by the borrowers on the underlying loans. Following is a reconciliation of activity for Level 3 assets measured at fair value on a recurring basis: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
(In Thousands) | ​ | Three Months Ended | ​ | Nine Months Ended | ​
​ |  | September 30, 2025 |  | September 30, 2024 |  | September 30, 2025 |  | September 30, 2024 |
Servicing rights balance, beginning of period | ​ | $ | 2,819 | ​ | $ | 2,720 | ​ | $ | 2,782 | ​ | $ | 2,659 | ​
Originations of servicing rights | ​ |  | 119 | ​ | ​ | 91 | ​ |  | 257 | ​ |  | 195 | ​
Unrealized loss included in earnings | ​ |  | (99) | ​ | ​ | (129) | ​ |  | (200) | ​ |  | (172) | ​
Servicing rights balance, end of period | ​ | $ | 2,839 | ​ | $ | 2,682 | ​ | $ | 2,839 | ​ | $ | 2,682 | ​
​ Loans are individually evaluated for credit loss when they do not share similar risk characteristics as similar loans within its loan pool. Foreclosed assets held for sale consist of real estate acquired by foreclosure. For individually evaluated loans secured by real estate and foreclosed assets held for sale, estimated fair values are determined primarily using values from third-party appraisals. Appraised values are discounted to arrive at the estimated selling price of the collateral, which is considered to be the estimated fair value. The discounts also include estimated costs to sell the property. The estimated fair value determined for individually evaluated loans secured by real estate and foreclosed assets held for sale used unobservable inputs (Level 3 methodologies). At September 30, 2025 and December 31, 2024, quantitative information regarding valuation techniques and the significant unobservable inputs used for nonrecurring fair value measurements using Level 3 methodologies are as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
(Dollars In Thousands) |  | ​ | ​ |  |  | ​ |  |  | ​ |  |  |  |  |  | Range (Weighted |
​ | ​ | ​ | ​ | ​ | Valuation | ​ |  | ​ | ​ |  | ​ |  | ​ | Average) |
​ | ​ | Balance at | ​ | Allowance at | ​ | Fair Value at | ​ | Valuation | ​ | Unobservable | ​ | Discount at |
Asset | ​ | 9/30/2025 | ​ | 9/30/2025 | ​ | 9/30/2025 | ​ | Technique | ​ | Inputs | ​ | 9/30/2025 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Loans individually evaluated for credit loss: |  | ​ |  |  | ​ |  |  | ​ |  |  |  |  |  | ​ |  | ​
Commercial real estate - nonowner occupied | ​ | $ | 263 | ​ | $ | 51 | ​ | $ | 212 | ​ | Sales comparison | ​ | Discount to appraised value | ​ | 45% (45) | %
Total loans individually evaluated for credit loss | ​ | $ | 263 | ​ | $ | 51 | ​ | $ | 212 |  |  |  |  | ​ | ​ | ​
Foreclosed assets held for sale - real estate: | ​ |  | ​ | ​ |  |  | ​ |  |  |  |  |  |  | ​ | ​ | ​
Residential (1-4 family) | ​ | $ | 246 | ​ | $ | 0 | ​ | $ | 246 |  | Sales comparison |  | Discount to appraised value | ​ | 1%-84% (25) | %
Commercial real estate | ​ | ​ | 156 | ​ | ​ | 0 | ​ | ​ | 156 | ​ | Sales comparison | ​ | Discount to appraised value | ​ | 18%-77% (34) | %
Total foreclosed assets held for sale | ​ | $ | 402 | ​ | $ | 0 | ​ | $ | 402 |  |  |  |  | ​ | ​ | ​
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
(Dollars In Thousands) |  | ​ | ​ |  |  | ​ |  |  | ​ |  |  |  |  |  | Range (Weighted |
​ | ​ | ​ | ​ | ​ | Valuation | ​ |  | ​ | ​ |  | ​ |  | ​ | Average) |
​ | ​ | Balance at | ​ | Allowance at | ​ | Fair Value at | ​ | Valuation | ​ | Unobservable | ​ | Discount at |
Asset | ​ | 12/31/2024 | ​ | 12/31/2024 | ​ | 12/31/2024 | ​ | Technique | ​ | Inputs | ​ | 12/31/2024
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Loans individually evaluated for credit loss: |  | ​ |  |  | ​ |  |  | ​ |  |  |  |  |  | ​ |  | ​
Commercial real estate - owner occupied | ​ | $ | 258 | ​ | $ | 122 | ​ | $ | 136 | ​ | Sales comparison & SBA guaranty | ​ | Discount to appraised value | ​ | 95% (95) | %
Total loans individually evaluated for credit loss | ​ | $ | 258 | ​ | $ | 122 | ​ | $ | 136 |  |  |  |  | ​ |  | ​
Foreclosed assets held for sale - real estate: | ​ |  | ​ | ​ |  |  | ​ |  |  |  |  |  |  | ​ |  | ​
Residential (1-4 family) | ​ | $ | 25 | ​ | $ | 0 | ​ | $ | 25 |  | Sales comparison |  | Discount to appraised value | ​ | 62% (62) | %
Commercial real estate | ​ | ​ | 156 | ​ | ​ | 0 | ​ | ​ | 156 | ​ | Sales comparison | ​ | Discount to appraised value | ​ | 18%-77% (34) | %
Total foreclosed assets held for sale | ​ | $ | 181 | ​ | $ | 0 | ​ | $ | 181 |  |  |  |  | ​ | ​ | ​
​ Certain of the Corporation’s financial instruments are not measured at fair value in the consolidated financial statements. In cases where quoted market prices are not available, fair values are based on estimates using present value or other valuation techniques. Those techniques are significantly affected by the assumptions used, including the discount rate and estimates of future cash flows. Accordingly, the fair value estimates may not be realized in an immediate settlement of the instrument. Certain financial instruments and all nonfinancial instruments are excluded from disclosure requirements. Therefore, the aggregate fair value amounts presented may not represent the underlying fair value of the Corporation. The estimated fair values, and related carrying amounts, of the Corporation’s financial instruments that are not recorded at fair value are as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
(In Thousands) | ​ | Fair Value | ​ | September 30, 2025 | ​ | December 31, 2024
​ | ​ | Hierarchy | ​ | Carrying | ​ | Fair | ​ | Carrying | ​ | Fair
​ |  | Level |  | Amount |  | Value |  | Amount |  | Value
Financial assets: |  |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |
Cash and cash equivalents |  | Level 1 | ​ | $ | 121,490 | ​ | $ | 121,490 | ​ | $ | 123,574 | ​ | $ | 123,574
Certificates of deposit |  | Level 2 | ​ |  | 1,600 | ​ |  | 1,571 | ​ |  | 2,600 | ​ |  | 2,513
Restricted equity securities (included in other assets) |  | N/A | ​ |  | 20,927 | ​ |  | 20,927 | ​ |  | 21,567 | ​ |  | N/A
Loans, net |  | Level 3 | ​ |  | 1,921,633 | ​ |  | 1,856,861 | ​ |  | 1,875,813 | ​ |  | 1,789,044
Accrued interest receivable |  | Level 2 | ​ |  | 9,656 | ​ |  | 9,656 | ​ |  | 8,735 | ​ |  | 8,735
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Financial liabilities: |  |  | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​
Deposits with no stated maturity |  | Level 2 | ​ |  | 1,661,238 | ​ | ​ | 1,661,238 | ​ |  | 1,609,552 | ​ |  | 1,609,552
Time deposits |  | Level 2 | ​ |  | 504,497 | ​ | ​ | 502,416 | ​ |  | 484,357 | ​ | ​ | 484,900
Short-term borrowings |  | Level 2 | ​ |  | 1,489 | ​ | ​ | 1,489 | ​ |  | 2,488 | ​ | ​ | 2,488
Long-term borrowings - FHLB advances |  | Level 2 | ​ |  | 132,894 | ​ | ​ | 134,251 | ​ |  | 165,451 | ​ | ​ | 165,616
Senior notes, net | ​ | Level 2 | ​ | ​ | 14,952 | ​ | ​ | 14,538 | ​ | ​ | 14,899 | ​ | ​ | 13,579
Subordinated debt, net | ​ | Level 2 | ​ | ​ | 24,919 | ​ | ​ | 22,986 | ​ | ​ | 24,831 | ​ | ​ | 21,051
Accrued interest payable |  | Level 2 | ​ |  | 1,309 | ​ | ​ | 1,309 | ​ |  | 1,771 | ​ |  | 1,771
​

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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/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (bbb)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 2: 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 3: 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 4: 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 5: 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 6: 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 7: 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 8: 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 9: 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 10: 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 11: 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 12: 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 13: 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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