ACQUISITIONS - Loans acquired (Details) - USD ($) $ in Thousands	Jun. 30, 2023	May 13, 2022
Acquired Impaired
Certain loans acquired during the period:
Par value of PCD loans at acquisition	$ 2,184
Allowance for credit losses at acquisition	(71)
Non-credit premium at acquisition	(81)
Fair value of PCD loans at acquisition	$ 2,032
Elmira Savings Bank ("Elmira") \| Non-PCD Loans
Certain loans acquired during the period:
Unpaid principal balance		$ 455,700
Net discount		$ 20,800

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- Definition

Allowance for credit losses at acquisition at acquisition of acquired loans not accounted for as debt securities with evidence of deterioration of credit quality.

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- Definition

Par value of loans at acquisition of acquired loans not accounted for as debt securities with evidence of deterioration of credit quality.

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No definition available.

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- Definition

Non-credit (discount) premium at acquisition of acquired loans not accounted for as debt securities with evidence of deterioration of credit quality.

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No definition available.

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Amount of discount on fair value adjustment of unpaid principal balance of impaired financing receivables with related allowance for credit losses and without related allowance for credit losses.

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No definition available.

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Fair value at acquisition of acquired loans.

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No definition available.

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Amount of unpaid principal balance of impaired financing receivables with related allowance for credit losses and without related allowance for credit losses.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 15
-Subparagraph (a)(4)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481962/310-10-50-15

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