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INCOME TAXES - Schedule of Net Deferred Tax Asset (Details 2) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Deferred tax assets    
Allowance for credit losses $ 51,939 $ 46,372
Accrued expenses not deducted for tax purposes 16,517 17,720
Basis difference on loans 42,703 1,612
Deferred Tax Assets, Basis Difference on Acquired Securities 15,852 0
Derivatives fair value adjustment 2,164 5,304
Employee and director equity compensation 5,268 1,930
Foreign Tax Credit Carryforward 89 89
Net operating loss carry-forward 1,002 627
Net unrealized loss on securities available for sale 11,607 23,795
Operating lease liability 20,707 15,471
State purchased credits 15,638 21,448
Other 541 621
Gross deferred tax assets 184,027 134,989
Valuation allowance [1] (485) (531)
Total deferred tax assets net of valuation allowance 183,542 134,458
Deferred tax liabilities    
Core deposit and other intangibles 34,622 1,453
Deferred loan fees, net 11,226 8,080
Fixed assets 9,741 14,747
Goodwill 11,690 11,476
Prepaid pension 3,137 7,260
Right of use asset 20,107 14,921
Other 1,592 1,868
Gross deferred tax liabilities 92,115 59,805
Total net deferred tax asset $ 91,427 $ 74,653
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