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Investments | 3 Months Ended
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Mar. 31, 2022
Investments [Abstract] |
Investments | ​ ​ Note 3 – Investments The following table shows a comparison of amortized cost and fair values of investment securities at March 31, 2022 and December 31, 2021: ​
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(in thousands) |  | Amortized Cost |  | Gross Unrealized Gains |  | Gross Unrealized Losses |  | Fair Value |  | OTTI in AOCL
March 31, 2022 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Available for Sale: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
U.S. government agencies | ​ | $ | 11,070 | ​ | $ | — | ​ | $ | 772 | ​ | $ | 10,298 | ​ | $ | —
Residential mortgage-backed agencies | ​ | ​ | 48,319 | ​ | ​ | — | ​ | ​ | 4,021 | ​ | ​ | 44,298 | ​ | ​ | —
Commercial mortgage-backed agencies | ​ | ​ | 38,907 | ​ | ​ | — | ​ | ​ | 2,674 | ​ | ​ | 36,233 | ​ | ​ | —
Collateralized mortgage obligations | ​ | ​ | 27,994 | ​ | ​ | — | ​ | ​ | 1,997 | ​ | ​ | 25,997 | ​ | ​ | —
Obligations of states and political subdivisions | ​ | ​ | 8,351 | ​ | ​ | 114 | ​ | ​ | 1 | ​ | ​ | 8,464 | ​ | ​ | —
Corporate bonds | ​ | ​ | 1,000 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 1,000 | ​ | ​ | —
Collateralized debt obligations | ​ | ​ | 18,616 | ​ | ​ | 145 | ​ | ​ | 1,442 | ​ | ​ | 17,319 | ​ | ​ | (570)
Total available for sale | ​ | $ | 154,257 | ​ | $ | 259 | ​ | $ | 10,907 | ​ | $ | 143,609 | ​ | $ | (570)
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(in thousands) |  | Amortized Cost |  | Gross Unrecognized Gains |  | Gross Unrecognized Losses |  | Fair Value |  | OTTI in AOCL
March 31, 2022 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Held to Maturity: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
U.S. treasuries | ​ | $ | 37,012 | ​ | $ | — | ​ | $ | 953 | ​ | $ | 36,059 | ​ | $ | —
U.S. government agencies | ​ | ​ | 67,527 | ​ | ​ | — | ​ | ​ | 4,522 | ​ | ​ | 63,005 | ​ | ​ | —
Residential mortgage-backed agencies | ​ | ​ | 29,068 | ​ | ​ | 14 | ​ | ​ | 1,324 | ​ | ​ | 27,758 | ​ | ​ | —
Commercial mortgage-backed agencies | ​ | ​ | 26,525 | ​ | ​ | 28 | ​ | ​ | 1,171 | ​ | ​ | 25,382 | ​ | ​ | —
Collateralized mortgage obligations | ​ | ​ | 58,490 | ​ | ​ | — | ​ | ​ | 2,967 | ​ | ​ | 55,523 | ​ | ​ | —
Obligations of states and political subdivisions | ​ | ​ | 23,034 | ​ | ​ | 4,519 | ​ | ​ | 254 | ​ | ​ | 27,299 | ​ | ​ | —
Total held to maturity | ​ | $ | 241,656 | ​ | $ | 4,561 | ​ | $ | 11,191 | ​ | $ | 235,026 | ​ | $ | —
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(in thousands) |  | Amortized Cost |  | Gross Unrealized Gains |  | Gross Unrealized Losses |  | Fair Value |  | OTTI in AOCL
December 31, 2021 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Available for Sale: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
U.S. government agencies | ​ | $ | 69,602 | ​ | $ | 66 | ​ | $ | 2,499 | ​ | $ | 67,169 | ​ | $ | —
Residential mortgage-backed agencies | ​ | ​ | 49,630 | ​ | ​ | — | ​ | ​ | 969 | ​ | ​ | 48,661 | ​ | ​ | —
Commercial mortgage-backed agencies | ​ | ​ | 51,694 | ​ | ​ | 175 | ​ | ​ | 1,001 | ​ | ​ | 50,868 | ​ | ​ | —
Collateralized mortgage obligations | ​ | ​ | 93,018 | ​ | ​ | 84 | ​ | ​ | 3,025 | ​ | ​ | 90,077 | ​ | ​ | —
Obligations of states and political subdivisions | ​ | ​ | 12,439 | ​ | ​ | 371 | ​ | ​ | 6 | ​ | ​ | 12,804 | ​ | ​ | —
Collateralized debt obligations | ​ | ​ | 18,609 | ​ | ​ | 112 | ​ | ​ | 1,529 | ​ | ​ | 17,192 | ​ | ​ | (660)
Total available for sale | ​ | $ | 294,992 | ​ | $ | 808 | ​ | $ | 9,029 | ​ | $ | 286,771 | ​ | $ | (660)
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(in thousands) |  | Amortized Cost |  | Gross Unrecognized Gains |  | Gross Unrecognized Losses |  | Fair Value |  | OTTI in AOCL
December 31, 2021 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Held to Maturity: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Residential mortgage-backed agencies | ​ | $ | 30,634 | ​ | $ | 649 | ​ | $ | 436 | ​ | $ | 30,847 | ​ | $ | —
Commercial mortgage-backed agencies | ​ | ​ | 5,456 | ​ | ​ | 145 | ​ | ​ | — | ​ | ​ | 5,601 | ​ | ​ | —
Obligations of states and political subdivisions | ​ | ​ | 20,169 | ​ | ​ | 8,752 | ​ | ​ | — | ​ | ​ | 28,921 | ​ | ​ | —
Total held to maturity | ​ | $ | 56,259 | ​ | $ | 9,546 | ​ | $ | 436 | ​ | $ | 65,369 | ​ | $ | —
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​ The Corporation reassessed classification of certain investments and, effective February 1, 2022, the Corporation transferred $139.0 million of callable agencies, obligation of state and political subdivisions, and collateralized mortgage obligations from available for sale to held to maturity securities. The transfer occurred at fair value. The related unrealized loss of $8.4 million included in other comprehensive loss remained in other comprehensive loss, to be amortized out of other comprehensive loss with an offsetting entry to interest income as a yield adjustment over the remaining term of the securities. No gain or loss was recorded at the time of transfer. ​ ​ The following table shows the Corporation’s investment securities with gross unrealized and unrecognized losses and fair values at March 31, 2022 and December 31, 2021, aggregated by investment category and the length of time that individual securities have been in a continuous unrealized loss position: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Less than 12 months | ​ | ​ | ​ | 12 months or more | ​ | ​
(in thousands) |  | Fair Value |  | Unrealized Losses |  | Number of Investments |  | Fair Value |  | Unrealized Losses |  | Number of Investments
March 31, 2022 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Available for Sale: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
U.S. government agencies | ​ | $ | 8,661 | ​ | ​ | 409 | ​ | 2 | ​ | ​ | 1,637 | ​ | ​ | 363 | ​ | 1
Residential mortgage-backed agencies | ​ | ​ | 27,175 | ​ | ​ | 2,023 | ​ | 3 | ​ | ​ | 17,123 | ​ | ​ | 1,998 | ​ | 2
Commercial mortgage-backed agencies | ​ | ​ | 27,640 | ​ | ​ | 1,819 | ​ | 7 | ​ | ​ | 8,593 | ​ | ​ | 855 | ​ | 2
Collateralized mortgage obligations | ​ | ​ | 17,359 | ​ | ​ | 1,157 | ​ | 9 | ​ | ​ | 8,637 | ​ | ​ | 840 | ​ | 1
Obligations of states and political subdivisions | ​ | ​ | 2,673 | ​ | ​ | 1 | ​ | 1 | ​ | ​ | — | ​ | ​ | — | ​ | —
Collateralized debt obligations | ​ | ​ | — | ​ | ​ | — | ​ | — | ​ | ​ | 10,566 | ​ | ​ | 1,442 | ​ | 5
Total available for sale | ​ | $ | 83,508 | ​ | $ | 5,409 | ​ | 22 | ​ | $ | 46,556 | ​ | $ | 5,498 | ​ | 11
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​ | ​ | Less than 12 months | ​ | 12 months or more
(in thousands) |  | Fair Value |  | Unrecognized Losses |  | Number of Investments |  | Fair Value |  | Unrecognized Losses |  | Number of Investments
March 31, 2022 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Held to Maturity: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
U.S. treasuries | ​ | $ | 36,059 | ​ | ​ | 953 | ​ | 4 | ​ | $ | — | ​ | $ | — | ​ | —
U.S. government agencies | ​ | ​ | 63,005 | ​ | $ | 4,522 | ​ | 9 | ​ | ​ | — | ​ | ​ | — | ​ | —
Residential mortgage-backed agencies | ​ | ​ | 14,874 | ​ | ​ | 340 | ​ | 29 | ​ | ​ | 7,791 | ​ | ​ | 984 | ​ | 3
Commercial mortgage-backed agencies | ​ | ​ | 20,641 | ​ | ​ | 1,171 | ​ | 2 | ​ | ​ | — | ​ | ​ | — | ​ | —
Collateralized mortgage obligations | ​ | ​ | 55,523 | ​ | ​ | 2,967 | ​ | 7 | ​ | ​ | — | ​ | ​ | — | ​ | —
Obligations of states and political subdivisions | ​ | ​ | 2,611 | ​ | ​ | 254 | ​ | 1 | ​ | ​ | — | ​ | ​ | — | ​ | —
Total held to maturity | ​ | $ | 192,713 | ​ | $ | 10,207 | ​ | 52 | ​ | $ | 7,791 | ​ | $ | 984 | ​ | 3
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​ | ​ | Less than 12 months | ​ | 12 months or more
(in thousands) |  | Fair Value |  | Unrealized Losses |  | Number of Investments |  | Fair Value |  | Unrealized Losses |  | Number of Investments
December 31, 2021 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Available for Sale: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
U.S. government agencies | ​ | $ | 23,577 | ​ | $ | 122 | ​ | 3 | ​ | $ | 33,972 | ​ | $ | 2,377 | ​ | 6
Residential mortgage-backed agencies | ​ | ​ | 29,507 | ​ | ​ | 257 | ​ | 3 | ​ | ​ | 19,154 | ​ | ​ | 712 | ​ | 2
Commercial mortgage-backed agencies | ​ | ​ | 32,177 | ​ | ​ | 787 | ​ | 4 | ​ | ​ | 5,211 | ​ | ​ | 214 | ​ | 1
Collateralized mortgage obligations | ​ | ​ | 24,322 | ​ | ​ | 649 | ​ | 5 | ​ | ​ | 43,076 | ​ | ​ | 2,376 | ​ | 5
Obligations of states and political subdivisions | ​ | ​ | 3,046 | ​ | ​ | 6 | ​ | 1 | ​ | ​ | — | ​ | ​ | — | ​ | —
Collateralized debt obligations | ​ | ​ | — | ​ | ​ | — | ​ | — | ​ | ​ | 10,468 | ​ | ​ | 1,529 | ​ | 5
Total available for sale | ​ | $ | 112,629 | ​ | $ | 1,821 | ​ | 16 | ​ | $ | 111,881 | ​ | $ | 7,208 | ​ | 19
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​ | ​ | Less than 12 months | ​ | 12 months or more
(in thousands) |  | Fair Value |  | Unrecognized Losses |  | Number of Investments |  | Fair Value |  | Unrecognized Losses |  | Number of Investments
December 31, 2021 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Held to Maturity: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Residential mortgage-backed agencies | ​ | $ | 7,395 | ​ | $ | 291 | ​ | 6 | ​ | $ | 2,782 | ​ | $ | 145 | ​ | 1
Total held to maturity | ​ | $ | 7,395 | ​ | $ | 291 | ​ | 6 | ​ | $ | 2,782 | ​ | $ | 145 | ​ | 1
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​ Management systematically evaluates securities for impairment on a quarterly basis. Based upon application of Accounting Standards Codification (“ASC”) Topic 320 (Section 320-10-35), management must assess whether (a) the Corporation has the intent to sell the security and (b) it is more likely than not that the Corporation will be required to sell the security prior to its anticipated recovery. If neither applies, then declines in the fair value of securities below their cost that are considered other-than-temporary declines are split into two components. The first is the loss attributable to declining credit quality. Credit losses are recognized in earnings as realized losses in the period in which the impairment determination is made. The second component consists of all other losses. The other losses are recognized in other comprehensive income. In estimating other than temporary impairment (“OTTI”) charges, management considers (1) the length of time and the extent to which the fair value has been less than cost, (2) adverse conditions specifically related to the security, an industry, or a geographic area, (3) the historic and implied volatility of the security, (4) changes in the rating of a security by a rating agency, (5) recoveries or additional declines in fair value subsequent to the balance sheet date, (6) failure of the issuer of the security to make scheduled interest payments, and (7) the payment structure of the debt security and the likelihood of the issuer being able to make payments that increase in the future. Due to the duration and the significant market value decline in the pooled trust preferred securities held in our portfolio, we performed more extensive testing on these securities for purposes of evaluating whether or not an OTTI has occurred. A cash flow analysis is performed quarterly on each of the collateralized debt obligation (“CDO”) investment securities. In performing the detailed cash flow analysis the Bank works with an independent third party to estimate expected cash flows and assist with the evaluation of OTTI. The cash flow analyses performed included the following assumptions:
| ● | Default probabilities vary for each investment.
| ● | Recoveries of 10% for banks and 15% for insurance companies with a two-year lag on all defaults and deferrals.
| ● | No prepayments for 5 years and then 5% per annum for the remaining life of the investment.
| ● | Our investment securities have been modeled using the above assumptions by independent third party using the forward London Inter-bank Offered Rate (“LIBOR”)
Based upon a review of credit quality and the cash flow tests performed by the independent third party, management determined that no additional credit-related OTTI was required during the first three months of 2022. Management performs due diligence on the third-party processes and has an adequate understanding of the analysis, assumptions and methodology used by the third party to prepare the fair value determination and the OTTI evaluation. Management reviews the qualifications of the third party and believes the third party is qualified to provide the analysis and pricing determinations. Quarterly, management reviews the third party’s detailed assumptions and analyzes its projected discounted present value results for reasonableness and consistency with the trend of prior projections. Annually, management performs stress tests of the assumptions used in the third party models and performs back tests of the assumptions and prepayment projections to validate the impairment model results. As a result of its due diligence process, the fair value presented and the OTTI recognized are appropriate. A total of $3.0 million in impairment losses were realized between calendar year 2009 and calendar year 2011 on the CDO portfolio remaining at March 31, 2022. Due to the prior credit impairment, the securities in this portfolio have continued to be evaluated to determine whether any additional OTTI has occurred. Based on management’s review of the third-party evaluations, there were no material differences in the relative valuations between March 31, 2022 and December 31, 2021. Due to the duration and market value decline in the pooled trust preferred securities held in our portfolio, we performed more extensive testing on these securities for purposes of evaluating whether or not OTTI has occurred. The market for these securities as of March 31, 2022 was not active and markets for similar securities were also not active. The inactivity was evidenced first by a significant widening of the bid-ask spread in the brokered markets in which these securities trade and then by a significant decrease in the volume of trades relative to historical levels. The new issue market is also inactive, as no new CDOs have been issued since 2007. There are currently very few market participants who are willing to effect transactions in these securities. The market values for these securities, or any securities other than those issued or guaranteed by the U.S. Department of the Treasury (the “Treasury”), are very depressed relative to historical levels. Therefore, in the current market, a low market price for a particular bond may only provide evidence of stress in the credit markets in general rather than being an indicator of credit problems with a particular issue. Given the conditions in the current debt markets and the absence of observable transactions in the secondary and new issue markets, management has determined that (a) the few observable transactions and market quotations that are available are not reliable for the purpose of obtaining fair value at March 31, 2022, (b) an income valuation approach technique (i.e. present value) that maximizes the use of relevant unobservable inputs and minimizes the use of observable inputs will be equally or more representative of fair value than a market approach, and (c) the CDO segment is appropriately classified within Level 3 of the valuation hierarchy because management determined that significant adjustments were required to determine fair value at the measurement date. Management utilizes an independent third party to prepare both the evaluations of OTTI and the fair value determinations for the CDO portfolio. Management does not believe that there were any material differences in the OTTI evaluations and pricing between December 31, 2021 and March 31, 2022. The following table presents a cumulative roll-forward of the amount of non-cash OTTI charges related to credit losses that have been recognized in earnings for the trust preferred securities held in the CDO portfolio during the three month periods ended March 31, 2022 and 2021 that the Corporation does not intend to sell: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Three Months Ended
​ | ​ | March 31,
(in thousands) |  | 2022 |  | 2021
Balance of credit-related OTTI at January 1 | ​ | $ | 2,043 | ​ | $ | 2,244
Reduction for increases in cash flows expected to be collected | ​ | ​ | (50) | ​ | ​ | (50)
Balance of credit-related OTTI at March 31 | ​ | $ | 1,993 | ​ | $ | 2,194
​ ​ ​ The amortized cost and estimated fair value of securities by contractual maturity at March 31, 2022 are shown in the following table. Actual maturities may differ from contractual maturities because the issuers of the securities may have the right to call or prepay obligations with or without call or prepayment penalties. ​
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​ | ​ | March 31, 2022
(in thousands) |  | Amortized Cost |  | Fair Value
Available for Sale: | ​ | ​ | ​ | ​ | ​ | ​
Due after one year through five years | ​ | $ | 8,370 | ​ | $ | 8,217
Due after five years through ten years | ​ | ​ | 5,564 | ​ | ​ | 5,312
Due after ten years | ​ | ​ | 25,103 | ​ | ​ | 23,552
​ | ​ | ​ | 39,037 | ​ | ​ | 37,081
Residential mortgage-backed agencies | ​ | ​ | 48,319 | ​ | ​ | 44,298
Commercial mortgage-backed agencies | ​ | ​ | 38,907 | ​ | ​ | 36,233
Collateralized mortgage obligations | ​ | ​ | 27,994 | ​ | ​ | 25,997
Total available for sale | ​ | $ | 154,257 | ​ | $ | 143,609
Held to Maturity: | ​ | ​ | ​ | ​ | ​ | ​
Due after one year through five years | ​ | $ | 49,512 | ​ | $ | 48,077
Due after five years through ten years | ​ | ​ | 14,319 | ​ | ​ | 13,553
Due after ten years | ​ | $ | 63,742 | ​ | $ | 64,733
​ | ​ | ​ | 127,573 | ​ | ​ | 126,363
Residential mortgage-backed agencies | ​ | ​ | 29,068 | ​ | ​ | 27,758
Commercial mortgage-backed agencies | ​ | ​ | 26,525 | ​ | ​ | 25,382
Collateralized mortgage obligations | ​ | ​ | 58,490 | ​ | ​ | 55,523
Total held to maturity | ​ | $ | 241,656 | ​ | $ | 235,026
​

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- Definition The entire disclosure for investments in certain debt and equity securities. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 320 -URI http://asc.fasb.org/subtopic&trid=2209399 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 946 -SubTopic 320 -URI http://asc.fasb.org/subtopic&trid=2324412 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -URI http://asc.fasb.org/topic&trid=2196928 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 940 -SubTopic 320 -URI http://asc.fasb.org/subtopic&trid=2176304 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher SEC -Name Regulation S-K (SK) -Number 229 -Section 1403 -Paragraph (b) + Details
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