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v3.23.2

Fair Value of Financial Instruments and Fair Value Measurements - Financial Instruments (Details) - USD ($) $ in Thousands | Jun. 30, 2023 | Dec. 31, 2022 | Sep. 01, 2022
--- | --- | --- | ---
Assets |  |  |
Investment securities available for sale, at fair value | $ 421,248 | $ 432,553 |
Investment securities held to maturity | 404,706 | 411,264 | $ 477,000
Carrying Value |  |  |
Assets |  |  |
Cash and short-term investments | 154,848 | 80,678 |
Investment securities available for sale, at fair value | 421,248 | 432,553 |
Investment securities held to maturity | 453,912 | 465,858 |
Other investments, at cost | 14,483 | 13,793 |
Loans held for sale | 28,268 | 17,743 |
Loans, net | 1,821,776 | 1,720,978 |
Derivative instruments | 267 |  |
Liabilities |  |  |
Deposits | 2,627,211 | 2,490,997 |
Federal Home Loan Bank advances | 155,000 | 125,000 |
Other borrowings | 63,399 | 78,352 |
Estimated Fair Value |  |  |
Assets |  |  |
Cash and short-term investments | 154,848 | 80,678 |
Investment securities available for sale, at fair value | 421,248 | 432,553 |
Investment securities held to maturity | 404,706 | 411,264 |
Other investments, at cost | 14,483 | 13,793 |
Loans held for sale | 28,268 | 17,743 |
Loans, net | 1,623,490 | 1,469,707 |
Derivative instruments | 267 |  |
Liabilities |  |  |
Deposits | 2,616,982 | 2,489,481 |
Federal Home Loan Bank advances | 157,667 | 125,163 |
Other borrowings | 51,777 | 69,930 |
Estimated Fair Value | Level 1 |  |  |
Assets |  |  |
Cash and short-term investments | 154,848 | 80,678 |
Investment securities available for sale, at fair value | 0 | 0 |
Investment securities held to maturity | 0 | 0 |
Other investments, at cost | 0 | 0 |
Loans held for sale | 0 | 0 |
Loans, net | 0 | 0 |
Derivative instruments | 0 |  |
Liabilities |  |  |
Deposits | 0 | 0 |
Federal Home Loan Bank advances | 0 | 0 |
Other borrowings | 0 | 0 |
Estimated Fair Value | Level 2 |  |  |
Assets |  |  |
Cash and short-term investments | 0 | 0 |
Investment securities available for sale, at fair value | 407,443 | 416,957 |
Investment securities held to maturity | 404,706 | 411,264 |
Other investments, at cost | 14,483 | 13,003 |
Loans held for sale | 28,268 | 17,743 |
Loans, net | 0 | 0 |
Derivative instruments | 267 |  |
Liabilities |  |  |
Deposits | 2,616,982 | 2,489,481 |
Federal Home Loan Bank advances | 157,667 | 125,163 |
Other borrowings | 51,777 | 69,930 |
Estimated Fair Value | Level 3 |  |  |
Assets |  |  |
Cash and short-term investments | 0 | 0 |
Investment securities available for sale, at fair value | 13,805 | 15,596 |
Investment securities held to maturity | 0 | 0 |
Other investments, at cost | 0 | 790 |
Loans held for sale | 0 | 0 |
Loans, net | 1,623,490 | 1,469,707 |
Derivative instruments | 0 |  |
Liabilities |  |  |
Deposits | 0 | 0 |
Federal Home Loan Bank advances | 0 | 0 |
Other borrowings | $ 0 | $ 0 |

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- Definition Cash includes currency on hand as well as demand deposits with banks or financial institutions. It also includes other kinds of accounts that have the general characteristics of demand deposits in that the customer may deposit additional funds at any time and effectively may withdraw funds at any time without prior notice or penalty. Cash equivalents, excluding items classified as marketable securities, include short-term, highly liquid Investments that are both readily convertible to known amounts of cash, and so near their maturity that they present minimal risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months. Short-term investments, exclusive of cash equivalents, generally consist of marketable securities intended to be sold within one year (or the normal operating cycle if longer) and may include trading securities, available-for-sale securities, or held-to-maturity securities (if maturing within one year), as applicable. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(9)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1 + Details
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- Definition Fair value, after the effects of master netting arrangements, of a financial asset or other contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset. 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