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Note 3 - Bank Acquisitions - Net Adjustments to Allowance for Credit Losses (Details) - USD ($)
Mar. 07, 2022
Jun. 01, 2021
May 31, 2021
Commonwealth [Member]      
Allowance for credits losses on loans $ (9,950,000)    
Allowance for credits losses on loans 9,950,000    
Commonwealth [Member] | As Recorded By Acquiree [Member]      
Allowance for credits losses on loans (16,102,000)    
Allowance for credits losses on loans 16,102,000    
Commonwealth [Member] | As Adjusted By Acquirer [Member]      
Allowance for credits losses on loans [1],[2] 6,152,000    
Allowance for credits losses on loans [1],[2] $ (6,152,000)    
Kentucky Bancshares [Member]      
Allowance for credits losses on loans   $ (6,757,000) $ (6,757)
Allowance for credits losses on loans   6,757,000 6,757
Kentucky Bancshares [Member] | As Recorded By Acquiree [Member]      
Allowance for credits losses on loans   (9,491,000) (9,491)
Allowance for credits losses on loans   9,491,000 9,491
Kentucky Bancshares [Member] | As Adjusted By Acquirer [Member]      
Allowance for credits losses on loans   2,734,000 2,734 [3],[4]
Allowance for credits losses on loans   $ (2,734,000) $ (2,734) [3],[4]
[1] See the following page for explanations for individual fair value adjustments
[2] The net adjustment to allowance for credit losses includes the following: (in thousands) Reversal of historical CB allowance for credit losses on loans $ (16,102 ) Estimate of lifetime credit losses for PCD loans 9,950 Net change in allowance for credit losses $ (6,152 )
[3] See the following page for explanations or individual fair value and provisional period adjustments.
[4] The net adjustment to allowance for credit losses includes the following: (in thousands) Reversal of historical KB allowance for credit losses on loans $ 9,491 Estimate of lifetime credit losses for PCD loans (6,757 ) Net change in allowance for credit losses $ 2,734