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FAIR VALUE | 3 Months Ended
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Mar. 31, 2026
FAIR VALUE |
FAIR VALUE | 7. FAIR VALUE Fair value is the exchange 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. Fair value is best determined using quoted market prices. However, in many instances, quoted market prices are not available. In such instances, fair values are determined using appropriate valuation techniques. Various assumptions and observable inputs must be relied upon in applying these techniques. Accordingly, categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. As such, the fair value estimates may not be realized in an immediate transfer of the respective asset or liability. There are three levels of inputs that may be used to measure fair values:
| ● | Level 1: Valuation is based upon unadjusted quoted prices in active markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement date.
| ● | Level 2: Fair value is calculated using significant inputs other than quoted market prices that are directly or indirectly observable for the asset or liability. The valuation may rely on quoted prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets or liabilities in inactive markets, inputs other than quoted prices that are observable for the asset or liability (such as interest rates, rate volatility, prepayment speeds, credit ratings) or inputs that are derived principally or corroborated by market data, by correlation, or other means.
| ● | Level 3: Inputs for determining the fair value of the respective assets or liabilities are not observable. Level 3 valuations are reliant upon pricing models and techniques that require significant management judgment or estimation.
Fair value estimates are made at a specific point in time, based on relevant market information and information about the financial instrument. These estimates do not reflect any premium or discount that could result from offering for sale at one time the Company’s entire holdings of a particular financial instrument. Because no market exists for a significant portion of the Company’s financial instruments, fair value estimates are based on judgments regarding future expected loss experience, current economic conditions, risk characteristics of various financial instruments, and other factors. These estimates are subjective in nature and involve uncertainties and matters of significant judgment and, therefore, cannot be determined with precision. Changes in assumptions could significantly affect the estimates. Fair value estimates are based on existing on- and off-balance-sheet financial instruments without attempting to estimate the value of anticipated future business and the value of assets and liabilities that are not considered financial instruments. In addition, the tax ramifications related to the realization of the unrealized gains and losses can have a significant effect on fair value estimates and have not been considered in the estimates. ​ Assets Measured at Fair Value on a Recurring Basis The following presents fair value measurements on a recurring basis at March 31, 2026 and December 31, 2025: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | March 31, 2026
​ | ​ | ​ | ​ | Fair Value Measurements Using:
​ | ​ | ​ | ​ | Quoted Prices In | ​ | ​ | ​ | Significant
​ | ​ ​ ​ | ​ | ​ ​ ​ | Active Markets | ​ ​ ​ | Significant Other | ​ ​ ​ | Unobservable
​ | ​ | Carrying | ​ | for Identical Assets | ​ | Observable Inputs | ​ | Inputs
(in thousands) | ​ | Amount | ​ | (Level 1) | ​ | (Level 2) | ​ | (Level 3)
Financial assets: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Available-for-sale securities: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
U.S. GSE residential mortgage-backed securities | ​ | $ | 24,153 | ​ | $ | — | ​ | $ | 24,153 | ​ | $ | —
U.S. GSE residential collateralized mortgage obligations | ​ | ​ | 12,319 | ​ | ​ | — | ​ | ​ | 12,319 | ​ | ​ | —
U.S. GSE commercial mortgage-backed securities | ​ | ​ | 2,509 | ​ | ​ | — | ​ | ​ | 2,509 | ​ | ​ | —
Collateralized loan obligations | ​ | ​ | 31,591 | ​ | ​ | — | ​ | ​ | 31,591 | ​ | ​ | —
Corporate bonds | ​ |  | 35,227 | ​ |  | — | ​ |  | 35,227 | ​ |  | —
Loan servicing rights | ​ | ​ | 6,194 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 6,194
Total | ​ | $ | 111,993 | ​ | $ | — | ​ | $ | 105,799 | ​ | $ | 6,194
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Financial liabilities: | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​
Derivatives | ​ | $ | 543 | ​ | $ | — | ​ | $ | 543 | ​ | $ | —
​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2025
​ | ​ | ​ | ​ | Fair Value Measurements Using:
​ | ​ | ​ | ​ | Quoted Prices In | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | Active Markets | ​ | ​ | ​ | Significant
​ | ​ ​ ​ | ​ | ​ ​ ​ | for Identical | ​ ​ ​ | Significant Other | ​ ​ ​ | Unobservable
​ | ​ | Carrying | ​ | Assets | ​ | Observable Inputs | ​ | Inputs
(In thousands) | ​ | Amount | ​ | (Level 1) | ​ | (Level 2) | ​ | (Level 3)
Financial assets: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Available-for-sale securities: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
U.S. Treasury securities | ​ | $ | 4,495 | ​ | $ | — | ​ | $ | 4,495 | ​ | $ | —
U.S. GSE residential mortgage-backed securities | ​ | ​ | 18,143 | ​ | ​ | — | ​ | ​ | 18,143 | ​ | ​ | —
U.S. GSE residential collateralized mortgage obligations | ​ | ​ | 11,757 | ​ | ​ | — | ​ | ​ | 11,757 | ​ | ​ | —
U.S. GSE commercial mortgage-backed securities | ​ | ​ | 2,532 | ​ | ​ | — | ​ | ​ | 2,532 | ​ | ​ | —
Collateralized loan obligations | ​ | ​ | 32,664 | ​ | ​ | — | ​ | ​ | 32,664 | ​ | ​ | —
Corporate bonds | ​ |  | 29,961 | ​ |  | — | ​ |  | 29,961 | ​ |  | —
Loan servicing rights | ​ |  | 6,320 | ​ |  | — | ​ |  | — | ​ |  | 6,320
Total | ​ | $ | 105,872 | ​ | $ | — | ​ | $ | 99,552 | ​ | $ | 6,320
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Financial liabilities: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Derivatives | ​ | $ | 1,053 | ​ | $ | — | ​ | $ | 1,053 | ​ | $ | —
​ The fair value for the securities available-for-sale were obtained from an independent broker based upon matrix pricing, which is a mathematical technique widely used in the industry to value debt securities without relying exclusively on quoted prices for the specific securities but rather by relying on the securities’ relationship to other benchmark quoted securities. The Company has determined these are classified as Level 2 inputs within the fair value hierarchy. Derivatives represent interest rate swaps for which the estimated fair values are based on valuation models using observable market data as of the measurement date resulting in a Level 2 classification. The fair value of collateral-dependent loans with specific allocations of the allowance for credit losses is generally based on recent real estate appraisals. These appraisals may utilize a single valuation approach or a combination of approaches including comparable sales and the income approach. Adjustments are routinely made in the appraisal process by the independent appraisers to adjust for differences between the comparable sales and income data available for similar loans and collateral underlying such loans. Non-real estate collateral may be valued using an appraisal, net book value per the borrowers financial statements, adjusted or discounted based on management’s knowledge, changes in market conditions from the time of the valuation, and management’s expertise and knowledge of the client and client’s business, resulting in a Level 3 fair value classification. Collateral-dependent loans are evaluated on a quarterly basis and adjusted in accordance with the allowance policy. Other Real Estate Owned (“OREO”) (included in Other Assets): Assets acquired through or in lieu of loan foreclosures are initially recorded at fair value less costs to sell when acquired, establishing a new cost basis. These assets are subsequently accounted for at the lower of cost or fair value less estimated costs to sell. Fair value is commonly based on recent real estate appraisals which are updated no less frequently than annually. These appraisals may utilize a single valuation approach or a combination of approaches including comparable sales and income approach with data comparable properties. Adjustments are routinely made in the appraisal process by the independent appraisers to adjust for differences between the comparable sales and income data available. Such adjustments are usually significant and typically result in a Level 3 classification of the inputs for determining fair value. OREO properties are evaluated on a quarterly basis for additional impairment and adjusted accordingly. Appraisals for both collateral-dependent loans and OREO are performed by certified commercial appraisers for commercial properties or certified residential appraisers for residential properties whose qualifications and licenses have been reviewed and approved by the Bank. Once received, an independent third party reviews the assumptions and approaches utilized in the appraisal as well as the overall resulting fair value in comparison with independent data sources such as recent market data or industry-wide statistics. The fair value of mortgage servicing rights is based on a valuation model that calculates the present value of estimated future servicing income. The valuation model utilizes interest rate, prepayment speed, and default rate assumptions that market participants would use in estimating future net servicing income. The fair value of loan servicing rights related to residential mortgage loans at March 31, 2026 was determined based on discounted expected future cash flows using discount rates ranging from 12.6% to 15.1%, prepayment speeds ranging from 17.5% to 18.8% and a weighted average life ranging from 1.3 to 3.6 years. Fair value at December 31, 2025 for loan servicing rights related to residential mortgage loans was determined based on discounted expected future cash flows using discount rates ranging from 12.4% to 14.9%, prepayment speeds ranging from 17.6% to 18.9% and a weighted average life ranging from 1.5 to 3.6 years. The fair value of loan servicing rights for SBA loans at March 31, 2026 was determined based on discounted expected future cash flows using discount rates ranging from 3.7% to 53.4%, prepayment speeds ranging from 8.5% to 32.6% and a weighted average life ranging from 0.5 to 5.4 years. The fair value of loan servicing rights for SBA loans at December 31, 2025 was determined based on discounted expected future cash flows using discount rates ranging from 6.0% to 48.8%, prepayment speeds ranging from 7.9% to 31.9% and a weighted average life ranging from 0.4 to 5.4 years. The Company has determined these are mostly unobservable inputs and considers them Level 3 inputs within the fair value hierarchy. The following table presents the changes in mortgage servicing rights for the periods presented: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ ​ ​ | Three Months Ended March 31,
(in thousands) | ​ | 2026 | ​ ​ ​ | 2025
Balance at beginning of period | ​ | $ | 6,320 | ​ | $ | 6,016
Additions | ​ |  | 101 | ​ |  | 490
Adjustment to fair value | ​ |  | (227) | ​ |  | (299)
Balance at end of period | ​ | $ | 6,194 | ​ | $ | 6,207
​ Assets Measured at Fair Value on a Non-recurring Basis Assets measured at fair value on a non-recurring basis are summarized below: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | March 31, 2026
​ | ​ | ​ | ​ | Fair Value Measurements Using:
​ | ​ | ​ | ​ | Quoted Prices In | ​ | ​ | ​ | Significant
​ | ​ ​ ​ | ​ | ​ ​ ​ | Active Markets | ​ ​ ​ | Significant Other | ​ ​ ​ | Unobservable
​ | ​ | Carrying | ​ | for Identical Assets | ​ | Observable Inputs | ​ | Inputs
(in thousands) | ​ | Amount | ​ | (Level 1) | ​ | (Level 2) | ​ | (Level 3)
Collateral-dependent loans: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Multifamily | ​ | $ | 378 | ​ | $ | — | ​ | $ | — | ​ | $ | 378
Commercial and industrial | ​ | ​ | 5,678 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 5,678
Other real estate owned, net: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Commercial real estate | ​ | ​ | 650 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 650
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2025
​ | ​ | ​ | ​ | ​ | Fair Value Measurements Using:
​ | ​ | ​ | ​ | ​ | Quoted Prices In | ​ | ​ | ​ | ​ | Significant
​ | ​ ​ ​ | ​ | ​ | ​ ​ ​ | Active Markets | ​ ​ ​ | Significant Other | ​ ​ ​ | Unobservable
​ | ​ | Carrying | ​ | for Identical Assets | ​ | Observable Inputs | ​ | Inputs
(in thousands) | ​ | Amount | ​ | (Level 1) | ​ | (Level 2) | ​ | (Level 3)
Collateral-dependent loans: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Multifamily | ​ | $ | 378 | ​ | $ | — | ​ | $ | — | ​ | $ | 378
Commercial real estate | ​ | ​ | 991 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 991
Commercial and industrial | ​ | ​ | 6,084 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 6,084
Other real estate owned, net: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Commercial real estate | ​ | ​ | 650 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 650
​ The Bank had one other real estate owned property at March 31, 2026 and December 31, 2025 with a $650 thousand carrying value (included in other assets). The table below presents quantitative information about level 3 fair value measurements for assets measured at fair value on a non-recurring basis at March 31, 2026 and December 31, 2025: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Range
March 31, 2026 | ​ | Fair Value | ​ | Valuation Technique | ​ | Unobservable Inputs | ​ | (Weighted Average)
(Dollar in thousands) | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Collateral-dependent loans: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Multifamily | ​ | $ | 378 | ​ | Income approach | ​ | Capitalization rate | ​ | 4.00% - 9.40%
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | (8.50%)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Commercial and industrial | ​ | ​ | 5,678 | ​ | Income approach | ​ | Capitalization rate | ​ | 5.00% - 9.50%
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | (8.50%)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Other real estate owned: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Commercial real estate | ​ | ​ | 650 | ​ | Income approach | ​ | Capitalization rate | ​ | 5.50% - 12.00%
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | (9.00%)
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Range
December 31, 2025 | ​ | Fair Value | ​ | Valuation Technique | ​ | Unobservable Input | ​ | (Weighted Average)
(Dollar in thousands) | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Collateral-dependent loans: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Multifamily | ​ | $ | 378 | ​ | Income approach | ​ | Capitalization rate | ​ | 4.00% - 9.40%
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | (8.50%)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Commercial real estate | ​ | ​ | 991 | ​ | Sales comparison | ​ | Comparable sales | ​ | 5.00% - 20.00%
​ | ​ | ​ | ​ | ​ | approach | ​ | adjustments | ​ | (10.00%)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Commercial and industrial | ​ | ​ | 6,084 | ​ | Income approach | ​ | Capitalization rate | ​ | 5.00% - 9.50%
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | (8.50%)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Other real estate owned: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Commercial real estate | ​ | ​ | 650 | ​ | Income approach | ​ | Capitalization rate | ​ | 5.50% - 12.00%
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | (9.00%)
​ Financial Instruments Not Measured at Fair Value The following presents the carrying amounts and estimated fair values of the Company’s financial instruments not carried at fair value at March 31, 2026 and December 31, 2025: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | March 31, 2026
​ | ​ | ​ | ​ | ​ | Fair Value Measurements Using: | ​ | ​
​ | ​ ​ ​ | ​ ​ ​ | ​ | ​ ​ ​ | Quoted Prices In | ​ ​ ​ | ​ ​ ​ | ​ | ​ ​ ​ | ​ ​ ​ | ​ | ​ ​ ​ | ​ ​ ​ | ​
​ | ​ | ​ | ​ | ​ | Active Markets | ​ | ​ | ​ | ​ | Significant | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | for Identical | ​ | Significant Other | ​ | Unobservable | ​ | ​ | ​
​ | ​ | Carrying | ​ | Assets | ​ | Observable Inputs | ​ | Inputs | ​ | Total Fair
(In thousands) | ​ | Amount | ​ | (Level 1) | ​ | (Level 2) | ​ | (Level 3) | ​ | Value
Financial assets: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Cash and cash equivalents | ​ | $ | 194,448 | ​ | $ | 194,448 | ​ | $ | — | ​ | $ | — | ​ | $ | 194,448
Securities held-to-maturity | ​ |  | 963 | ​ |  | — | ​ |  | 919 | ​ |  | — | ​ |  | 919
Loans, net | ​ |  | 1,973,545 | ​ |  | — | ​ |  | — | ​ |  | 1,968,216 | ​ |  | 1,968,216
Accrued interest receivable | ​ |  | 11,520 | ​ |  | — | ​ |  | 1,153 | ​ |  | 10,367 | ​ |  | 11,520
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Financial liabilities: | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​
Time deposits | ​ |  | 517,421 | ​ |  | — | ​ |  | 517,591 | ​ |  | — | ​ |  | 517,591
Demand and other deposits | ​ |  | 1,504,925 | ​ |  | 1,504,925 | ​ |  | — | ​ |  | — | ​ |  | 1,504,925
Borrowings | ​ |  | 59,780 | ​ |  | — | ​ |  | 59,026 | ​ |  | — | ​ |  | 59,026
Subordinated debentures | ​ |  | 59,021 | ​ |  | — | ​ |  | 61,003 | ​ |  | — | ​ |  | 61,003
Accrued interest payable | ​ |  | 1,681 | ​ |  | 13 | ​ |  | 1,668 | ​ |  | — | ​ |  | 1,681
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2025
​ | ​ | ​ | ​ | ​ | Fair Value Measurements Using: | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Quoted Prices In | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Active Markets | ​ | ​ | ​ | ​ | Significant | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | for Identical | ​ | Significant Other | ​ | Unobservable | ​ | ​ | ​
​ | ​ | Carrying | ​ | Assets | ​ | Observable Inputs | ​ | Inputs | ​ | Total Fair
(In thousands) | ​ | Amount | ​ | (Level 1) | ​ | (Level 2) | ​ | (Level 3) | ​ | Value
Financial assets: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Cash and cash equivalents | ​ ​ ​ | $ | 208,904 | ​ ​ ​ | $ | 208,904 | ​ ​ ​ | $ | — | ​ ​ ​ | $ | — | ​ ​ ​ | $ | 208,904
Securities held-to-maturity | ​ |  | 1,017 | ​ |  | — | ​ |  | 976 | ​ |  | — | ​ |  | 976
Loans, net | ​ |  | 1,982,055 | ​ |  | — | ​ |  | — | ​ |  | 1,981,457 | ​ |  | 1,981,457
Accrued interest receivable | ​ |  | 11,780 | ​ |  | — | ​ |  | 1,165 | ​ |  | 10,615 | ​ |  | 11,780
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Financial liabilities: | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​
Time deposits | ​ |  | 509,896 | ​ |  | — | ​ |  | 510,703 | ​ |  | — | ​ |  | 510,703
Demand and other deposits | ​ |  | 1,518,491 | ​ |  | 1,518,491 | ​ |  | — | ​ |  | — | ​ |  | 1,518,491
Borrowings | ​ |  | 100,725 | ​ |  | — | ​ |  | 101,510 | ​ |  | — | ​ |  | 101,510
Subordinated debentures | ​ | ​ | 24,743 | ​ | ​ | — | ​ | ​ | 26,342 | ​ | ​ | — | ​ | ​ | 26,342
Accrued interest payable | ​ |  | 1,741 | ​ |  | 11 | ​ |  | 1,730 | ​ |  | — | ​ |  | 1,741
​

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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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