XML 39 R28.htm IDEA: XBRL DOCUMENT
v3.22.2

Loans (Tables) | 6 Months Ended
--- | ---
Jun. 30, 2022
Receivables [Abstract] |
Schedule of Loans Classifications | Loans were comprised of the following classifications:
|  | June 30, 2022 |  | December 31, 2021
Commercial: |  |  |  |
Commercial and Industrial Loans |  | $ | 587,460 |  |  | $ | 493,005 |
Commercial Real Estate Loans |  | 1,904,235 |  |  | 1,530,677 |
Agricultural Loans |  | 397,524 |  |  | 358,150 |
Leases |  | 54,036 |  |  | 55,345 |
Retail: |  |  |  |
Home Equity Loans |  | 261,019 |  |  | 222,525 |
Consumer Loans |  | 89,230 |  |  | 70,302 |
Credit Cards |  | 16,073 |  |  | 14,357 |
Residential Mortgage Loans |  | 343,166 |  |  | 263,565 |
Subtotal |  | 3,652,743 |  |  | 3,007,926 |
Less: Unearned Income |  | (3,374) |  |  | (3,662) |
Allowance for Credit Losses |  | (45,031) |  |  | (37,017) |
Loans, net |  | $ | 3,604,338 |  |  | $ | 2,967,247 |
Schedule of Loans Acquired | The table below summarizes the loans acquired on January 1, 2022.
| Acquired Loan Balance | Fair Value Discounts | Fair Value
Bank Acquisition | $683,526 | $(5,359) | $678,167
The table below summarizes the remaining carrying amount of acquired loans included in the June 30, 2022 table above.
|  | Commercial and Industrial Loans |  | Commercial Real Estate Loans |  | Agricultural Loans |  | Leases |  | Consumer Loans |  | Home Equity Loans |  | Credit Cards |  | Residential Mortgage Loans |  | Total
Loan Balance |  | $ | 60,090 |  |  | $ | 368,657 |  |  | $ | 55,110 |  |  | $ | — |  |  | $ | 16,056 |  |  | $ | 25,720 |  |  | $ | — |  |  | $ | 76,599 |  |  | $ | 602,232 |
Fair Value Discount |  | (1,084) |  |  | (2,932) |  |  | 196 |  |  | — |  |  | (77) |  |  | (240) |  |  | — |  |  | 533 |  |  | (3,604) |
The company has purchased loans, for which there was, at acquisition, evidence of more than insignificant deterioration of credit quality since origination. The carrying amount of these loans is as follow:
|  | 2022
Purchase Price of Loans at Acquisition |  | $ | 32,997 |
Allowance for Credit Losses at Acquisition |  | 3,117 |
Non-Credit Discount/(Premium) at Acquisition |  | 1,456 |
Total |  | $ | 37,570 |
Schedule of Allowance for Credit Losses for Loans | The following tables present the activity in the allowance for credit losses by portfolio segment for the three months ended June 30, 2022 and 2021:
June 30, 2022 |  | Commercial and Industrial Loans |  | Commercial Real Estate Loans |  | Agricultural Loans |  | Leases |  | Consumer Loans |  | Home Equity Loans |  | Credit Cards |  | Residential Mortgage Loans |  | Unallocated |  | Total
Allowance for Credit Losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 12,720 |  |  | $ | 23,217 |  |  | $ | 4,759 |  |  | $ | 196 |  |  | $ | 616 |  |  | $ | 1,207 |  |  | $ | 212 |  |  | $ | 2,151 |  |  | $ | — |  |  | $ | 45,078 |
Provision (Benefit) for credit loss expense |  | 874 |  |  | (873) |  |  | (131) |  |  | (5) |  |  | 293 |  |  | 41 |  |  | 73 |  |  | 28 |  |  | — |  |  | 300 |
Loans charged-off |  | (56) |  |  | — |  |  | — |  |  | — |  |  | (322) |  |  | (15) |  |  | (51) |  |  | (3) |  |  | — |  |  | (447) |
Recoveries collected |  | 7 |  |  | 5 |  |  | — |  |  | — |  |  | 81 |  |  | — |  |  | 5 |  |  | 2 |  |  | — |  |  | 100 |
Total ending allowance balance |  | $ | 13,545 |  |  | $ | 22,349 |  |  | $ | 4,628 |  |  | $ | 191 |  |  | $ | 668 |  |  | $ | 1,233 |  |  | $ | 239 |  |  | $ | 2,178 |  |  | $ | — |  |  | $ | 45,031 |
June 30, 2021 |  | Commercial and Industrial Loans |  | Commercial Real Estate Loans |  | Agricultural Loans |  | Leases |  | Consumer Loans |  | Home Equity Loans |  | Credit Cards |  | Residential Mortgage Loans |  | Unallocated |  | Total
Allowance for Credit Losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 6,248 |  |  | $ | 28,540 |  |  | $ | 6,462 |  |  | $ | 201 |  |  | $ | 439 |  |  | $ | 965 |  |  | $ | 162 |  |  | $ | 2,082 |  |  | $ | — |  |  | $ | 45,099 |
Provision (Benefit) for credit loss expense |  | (196) |  |  | (4,335) |  |  | (615) |  |  | 3 |  |  | 85 |  |  | (63) |  |  | 108 |  |  | 13 |  |  | — |  |  | (5,000) |
Loans charged-off |  | — |  |  | (1) |  |  | — |  |  | — |  |  | (144) |  |  | — |  |  | (95) |  |  | (1) |  |  | — |  |  | (241) |
Recoveries collected |  | 28 |  |  | 16 |  |  | — |  |  | — |  |  | 80 |  |  | 6 |  |  | 6 |  |  | 1 |  |  | — |  |  | 137 |
Total ending allowance balance |  | $ | 6,080 |  |  | $ | 24,220 |  |  | $ | 5,847 |  |  | $ | 204 |  |  | $ | 460 |  |  | $ | 908 |  |  | $ | 181 |  |  | $ | 2,095 |  |  | $ | — |  |  | $ | 39,995 |
The following tables present the activity in the allowance for credit losses by portfolio segment for the six months ended June 30, 2022 and 2021:
June 30, 2022 |  | Commercial and Industrial Loans |  | Commercial Real Estate Loans |  | Agricultural Loans |  | Leases |  | Consumer Loans |  | Home Equity Loans |  | Credit Cards |  | Residential Mortgage Loans |  | Unallocated |  | Total
Allowance for Credit Losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 9,554 |  |  | $ | 19,245 |  |  | $ | 4,505 |  |  | $ | 200 |  |  | $ | 507 |  |  | $ | 1,061 |  |  | $ | 240 |  |  | $ | 1,705 |  |  | $ | — |  |  | $ | 37,017 |
Acquisition of Citizens Union Bank of Shelbyville, KY |  | 376 |  |  | 1,945 |  |  | 689 |  |  | — |  |  | 2 |  |  | — |  |  | — |  |  | 105 |  |  | — |  |  | 3,117 |
Provision (Benefit) for credit loss expense |  | 3,662 |  |  | 1,223 |  |  | (566) |  |  | (9) |  |  | 518 |  |  | 224 |  |  | 79 |  |  | 369 |  |  | — |  |  | 5,500 |
Loans charged-off |  | (61) |  |  | (78) |  |  | — |  |  | — |  |  | (532) |  |  | (52) |  |  | (90) |  |  | (3) |  |  | — |  |  | (816) |
Recoveries collected |  | 14 |  |  | 14 |  |  | — |  |  | — |  |  | 173 |  |  | — |  |  | 10 |  |  | 2 |  |  | — |  |  | 213 |
Total ending allowance balance |  | $ | 13,545 |  |  | $ | 22,349 |  |  | $ | 4,628 |  |  | $ | 191 |  |  | $ | 668 |  |  | $ | 1,233 |  |  | $ | 239 |  |  | $ | 2,178 |  |  | $ | — |  |  | $ | 45,031 |
June 30, 2021 |  | Commercial and Industrial Loans |  | Commercial Real Estate Loans |  | Agricultural Loans |  | Leases |  | Consumer Loans |  | Home Equity Loans |  | Credit Cards |  | Residential Mortgage Loans |  | Unallocated |  | Total
Allowance for Credit Losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 6,445 |  |  | $ | 29,878 |  |  | $ | 6,756 |  |  | $ | 200 |  |  | $ | 490 |  |  | $ | 996 |  |  | $ | 150 |  |  | $ | 1,944 |  |  | $ | — |  |  | $ | 46,859 |
Provision (Benefit) for credit loss expense |  | (218) |  |  | (5,669) |  |  | (909) |  |  | 4 |  |  | 67 |  |  | (94) |  |  | 167 |  |  | 152 |  |  | — |  |  | (6,500) |
Loans charged-off |  | (190) |  |  | (10) |  |  | — |  |  | — |  |  | (269) |  |  | — |  |  | (142) |  |  | (2) |  |  | — |  |  | (613) |
Recoveries collected |  | 43 |  |  | 21 |  |  | — |  |  | — |  |  | 172 |  |  | 6 |  |  | 6 |  |  | 1 |  |  | — |  |  | 249 |
Total ending allowance balance |  | $ | 6,080 |  |  | $ | 24,220 |  |  | $ | 5,847 |  |  | $ | 204 |  |  | $ | 460 |  |  | $ | 908 |  |  | $ | 181 |  |  | $ | 2,095 |  |  | $ | — |  |  | $ | 39,995 |
Schedule of Non-Accrual and Past Due Loans | The following tables present the amortized cost in non-accrual loans and loans past due over 89 days still accruing by class of loans as of June 30, 2022 and December 31, 2021:
June 30, 2022 |  | Non-Accrual With No Allowance for Credit Loss (1) |  | Total Non-Accrual |  | Loans Past Due Over 89 Days Still Accruing
Commercial and Industrial Loans |  | $ | 716 |  |  | $ | 9,015 |  |  | $ | — |
Commercial Real Estate Loans |  | 57 |  |  | 2,105 |  |  | — |
Agricultural Loans |  | 1,018 |  |  | 1,018 |  |  | 1,161 |
Leases |  | — |  |  | — |  |  | — |
Home Equity Loans |  | 204 |  |  | 233 |  |  | — |
Consumer Loans |  | 34 |  |  | 79 |  |  | — |
Credit Cards |  | 59 |  |  | 59 |  |  | — |
Residential Mortgage Loans |  | 782 |  |  | 1,412 |  |  | — |
Total |  | $ | 2,870 |  |  | $ | 13,921 |  |  | $ | 1,161 |
(1) Non-accrual loans with no allowance for credit loss and are also included in Total Non-Accrual loans of $13,921.
December 31, 2021 |  | Non-Accrual With No Allowance for Credit Loss (1) |  | Total Non-Accrual |  | Loans Past Due Over 89 Days Still Accruing
Commercial and Industrial Loans |  | $ | 1,989 |  |  | $ | 10,530 |  |  | $ | — |
Commercial Real Estate Loans |  | 145 |  |  | 2,243 |  |  | 156 |
Agricultural Loans |  | 1,041 |  |  | 1,136 |  |  | — |
Leases |  | — |  |  | — |  |  | — |
Home Equity Loans |  | 1 |  |  | 24 |  |  | — |
Consumer Loans |  | 16 |  |  | 18 |  |  | — |
Credit Cards |  | 64 |  |  | 64 |  |  | — |
Residential Mortgage Loans |  | 587 |  |  | 587 |  |  | — |
Total |  | $ | 3,843 |  |  | $ | 14,602 |  |  | $ | 156 |
(1) Includes non-accrual loans with no allowance for credit loss and are also included in Total Non-Accrual loans of $14,602.
Schedule or Collateral-dependent Loans by Class | The following tables present the amortized cost basis of collateral-dependent loans by class of loans as of June 30, 2022 and December 31, 2021:
June 30, 2022 |  | Real Estate |  | Equipment |  | Accounts Receivable |  | Other |  | Total
Commercial and Industrial Loans |  | $ | 3,220 |  |  | $ | 1,967 |  |  | $ | 332 |  |  | $ | 6,000 |  |  | $ | 11,519 |
Commercial Real Estate Loans |  | 24,089 |  |  | 37 |  |  | — |  |  | — |  |  | 24,126 |
Agricultural Loans |  | 4,444 |  |  | 264 |  |  | — |  |  | — |  |  | 4,708 |
Leases |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Home Equity Loans |  | 447 |  |  | — |  |  | — |  |  | — |  |  | 447 |
Consumer Loans |  | 7 |  |  | 26 |  |  | — |  |  | 20 |  |  | 53 |
Credit Cards |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Residential Mortgage Loans |  | 1,237 |  |  | — |  |  | — |  |  | — |  |  | 1,237 |
Total |  | $ | 33,444 |  |  | $ | 2,294 |  |  | $ | 332 |  |  | $ | 6,020 |  |  | $ | 42,090 |
December 31, 2021 |  | Real Estate |  | Equipment |  | Accounts Receivable |  | Other |  | Total
Commercial and Industrial Loans |  | $ | 1,716 |  |  | $ | 2,444 |  |  | $ | 549 |  |  | $ | 5,822 |  |  | $ | 10,531 |
Commercial Real Estate Loans |  | 4,610 |  |  | — |  |  | — |  |  | — |  |  | 4,610 |
Agricultural Loans |  | 1,522 |  |  | — |  |  | — |  |  | — |  |  | 1,522 |
Leases |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Home Equity Loans |  | 441 |  |  | — |  |  | — |  |  | — |  |  | 441 |
Consumer Loans |  | 6 |  |  | — |  |  | — |  |  | 2 |  |  | 8 |
Credit Cards |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Residential Mortgage Loans |  | 652 |  |  | — |  |  | — |  |  | — |  |  | 652 |
Total |  | $ | 8,947 |  |  | $ | 2,444 |  |  | $ | 549 |  |  | $ | 5,824 |  |  | $ | 17,764 |
Schedule of Aging of Past Due Loans | The following tables present the aging of the amortized cost basis in past due loans by class of loans as of June 30, 2022 and December 31, 2021:
June 30, 2022 |  | 30-59 Days Past Due |  | 60-89 Days Past Due |  | Greater Than 89 Days Past Due |  | Total Past Due |  | Loans Not Past Due |  | Total
Commercial and Industrial Loans |  | $ | 40 |  |  | $ | 46 |  |  | $ | 7,862 |  |  | $ | 7,948 |  |  | $ | 579,512 |  |  | $ | 587,460 |
Commercial Real Estate Loans |  | 1,151 |  |  | — |  |  | 629 |  |  | 1,780 |  |  | 1,902,455 |  |  | 1,904,235 |
Agricultural Loans |  | 38 |  |  | 71 |  |  | 1,162 |  |  | 1,271 |  |  | 396,253 |  |  | 397,524 |
Leases |  | — |  |  | — |  |  | — |  |  | — |  |  | 54,036 |  |  | 54,036 |
Home Equity Loans |  | 636 |  |  | 342 |  |  | 233 |  |  | 1,211 |  |  | 259,808 |  |  | 261,019 |
Consumer Loans |  | 1,079 |  |  | 18 |  |  | 66 |  |  | 1,163 |  |  | 88,067 |  |  | 89,230 |
Credit Cards |  | 224 |  |  | 52 |  |  | 59 |  |  | 335 |  |  | 15,738 |  |  | 16,073 |
Residential Mortgage Loans |  | 4,799 |  |  | 982 |  |  | 1,064 |  |  | 6,845 |  |  | 336,321 |  |  | 343,166 |
Total |  | $ | 7,967 |  |  | $ | 1,511 |  |  | $ | 11,075 |  |  | $ | 20,553 |  |  | $ | 3,632,190 |  |  | $ | 3,652,743 |
December 31, 2021 |  | 30-59 Days Past Due |  | 60-89 Days Past Due |  | Greater Than 89 Days Past Due |  | Total Past Due |  | Loans Not Past Due |  | Total
Commercial and Industrial Loans |  | $ | 12 |  |  | $ | — |  |  | $ | 6,147 |  |  | $ | 6,159 |  |  | $ | 486,846 |  |  | $ | 493,005 |
Commercial Real Estate Loans |  | — |  |  | 5 |  |  | 891 |  |  | 896 |  |  | 1,529,781 |  |  | 1,530,677 |
Agricultural Loans |  | — |  |  | — |  |  | — |  |  | — |  |  | 358,150 |  |  | 358,150 |
Leases |  | — |  |  | — |  |  | — |  |  | — |  |  | 55,345 |  |  | 55,345 |
Home Equity Loans |  | 225 |  |  | 229 |  |  | 25 |  |  | 479 |  |  | 222,046 |  |  | 222,525 |
Consumer Loans |  | 158 |  |  | 58 |  |  | 4 |  |  | 220 |  |  | 70,082 |  |  | 70,302 |
Credit Cards |  | 61 |  |  | 9 |  |  | 64 |  |  | 134 |  |  | 14,223 |  |  | 14,357 |
Residential Mortgage Loans |  | 2,726 |  |  | 507 |  |  | 369 |  |  | 3,602 |  |  | 259,963 |  |  | 263,565 |
Total |  | $ | 3,182 |  |  | $ | 808 |  |  | $ | 7,500 |  |  | $ | 11,490 |  |  | $ | 2,996,436 |  |  | $ | 3,007,926 |
Schedule of Risk Category of Loans | Based on the analysis performed at June 30, 2022 and December 31, 2021, the risk category of loans by class of loans is as follows:
|  | Term Loans Amortized Cost Basis by Origination Year |  |  |  |
As of June 30, 2022 |  | 2022 |  | 2021 |  | 2020 |  | 2019 |  | 2018 |  | Prior |  | Revolving Loans Amortized Cost Basis |  | Total
Commercial and Industrial: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 94,221 |  |  | $ | 128,056 |  |  | $ | 48,970 |  |  | $ | 57,023 |  |  | $ | 25,320 |  |  | $ | 66,158 |  |  | $ | 140,139 |  |  | $ | 559,887 |
Special Mention |  | — |  |  | 104 |  |  | 630 |  |  | 123 |  |  | 584 |  |  | 643 |  |  | 2,010 |  |  | 4,094 |
Substandard |  | 326 |  |  | 168 |  |  | 1,658 |  |  | 779 |  |  | 1,141 |  |  | 4,319 |  |  | 15,088 |  |  | 23,479 |
Doubtful |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total Commercial & Industrial Loans |  | $ | 94,547 |  |  | $ | 128,328 |  |  | $ | 51,258 |  |  | $ | 57,925 |  |  | $ | 27,045 |  |  | $ | 71,120 |  |  | $ | 157,237 |  |  | $ | 587,460 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 152,123 |  |  | $ | 524,183 |  |  | $ | 289,249 |  |  | $ | 179,881 |  |  | $ | 147,216 |  |  | $ | 500,418 |  |  | $ | 38,772 |  |  | $ | 1,831,842 |
Special Mention |  | 3,128 |  |  | 1,512 |  |  | 4,926 |  |  | 137 |  |  | 15,795 |  |  | 34,773 |  |  | — |  |  | 60,271 |
Substandard |  | 851 |  |  | 186 |  |  | — |  |  | 1,266 |  |  | 2,215 |  |  | 7,604 |  |  | — |  |  | 12,122 |
Doubtful |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total Commercial Real Estate Loans |  | $ | 156,102 |  |  | $ | 525,881 |  |  | $ | 294,175 |  |  | $ | 181,284 |  |  | $ | 165,226 |  |  | $ | 542,795 |  |  | $ | 38,772 |  |  | $ | 1,904,235 |
Agricultural: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 36,391 |  |  | $ | 52,074 |  |  | $ | 51,020 |  |  | $ | 27,243 |  |  | $ | 23,178 |  |  | $ | 99,354 |  |  | $ | 65,789 |  |  | $ | 355,049 |
Special Mention |  | 400 |  |  | 1,797 |  |  | 6,730 |  |  | 5,457 |  |  | 3,074 |  |  | 12,979 |  |  | 6,287 |  |  | 36,724 |
Substandard |  | — |  |  | 211 |  |  | — |  |  | 54 |  |  | 427 |  |  | 4,763 |  |  | 296 |  |  | 5,751 |
Doubtful |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total Agricultural Loans |  | $ | 36,791 |  |  | $ | 54,082 |  |  | $ | 57,750 |  |  | $ | 32,754 |  |  | $ | 26,679 |  |  | $ | 117,096 |  |  | $ | 72,372 |  |  | $ | 397,524 |
Leases: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 8,242 |  |  | $ | 16,720 |  |  | $ | 11,127 |  |  | $ | 11,125 |  |  | $ | 3,865 |  |  | $ | 2,957 |  |  | $ | — |  |  | $ | 54,036 |
Special Mention |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Substandard |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Doubtful |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total Leases |  | $ | 8,242 |  |  | $ | 16,720 |  |  | $ | 11,127 |  |  | $ | 11,125 |  |  | $ | 3,865 |  |  | $ | 2,957 |  |  | $ | — |  |  | $ | 54,036 |
|  | Term Loans Amortized Cost Basis by Origination Year |  |  |  |
As of December 31, 2021 |  | 2021 |  | 2020 |  | 2019 |  | 2018 |  | 2017 |  | Prior |  | Revolving Loans Amortized Cost Basis |  | Total
Commercial and Industrial: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 141,133 |  |  | $ | 57,477 |  |  | $ | 60,883 |  |  | $ | 29,005 |  |  | $ | 15,936 |  |  | $ | 48,559 |  |  | $ | 122,377 |  |  | $ | 475,370 |
Special Mention |  | 115 |  |  | 128 |  |  | 227 |  |  | 649 |  |  | 7 |  |  | 918 |  |  | 1,510 |  |  | 3,554 |
Substandard |  | 100 |  |  | 1,221 |  |  | — |  |  | 1,062 |  |  | 1,378 |  |  | 2,457 |  |  | 7,863 |  |  | 14,081 |
Doubtful |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total Commercial & Industrial Loans |  | $ | 141,348 |  |  | $ | 58,826 |  |  | $ | 61,110 |  |  | $ | 30,716 |  |  | $ | 17,321 |  |  | $ | 51,934 |  |  | $ | 131,750 |  |  | $ | 493,005 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 404,175 |  |  | $ | 264,011 |  |  | $ | 164,204 |  |  | $ | 131,746 |  |  | $ | 139,788 |  |  | $ | 336,066 |  |  | $ | 26,697 |  |  | $ | 1,466,687 |
Special Mention |  | 2,279 |  |  | — |  |  | 710 |  |  | 14,426 |  |  | 17,356 |  |  | 13,916 |  |  | — |  |  | 48,687 |
Substandard |  | 74 |  |  | — |  |  | 7,687 |  |  | 1,528 |  |  | — |  |  | 6,014 |  |  | — |  |  | 15,303 |
Doubtful |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total Commercial Real Estate Loans |  | $ | 406,528 |  |  | $ | 264,011 |  |  | $ | 172,601 |  |  | $ | 147,700 |  |  | $ | 157,144 |  |  | $ | 355,996 |  |  | $ | 26,697 |  |  | $ | 1,530,677 |
Agricultural: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 44,510 |  |  | $ | 45,101 |  |  | $ | 22,482 |  |  | $ | 24,187 |  |  | $ | 24,325 |  |  | $ | 71,268 |  |  | $ | 81,011 |  |  | $ | 312,884 |
Special Mention |  | 1,714 |  |  | 5,346 |  |  | 5,503 |  |  | 3,025 |  |  | 6,438 |  |  | 6,624 |  |  | 8,271 |  |  | 36,921 |
Substandard |  | — |  |  | — |  |  | 63 |  |  | 385 |  |  | 1,048 |  |  | 6,849 |  |  | — |  |  | 8,345 |
Doubtful |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total Agricultural Loans |  | $ | 46,224 |  |  | $ | 50,447 |  |  | $ | 28,048 |  |  | $ | 27,597 |  |  | $ | 31,811 |  |  | $ | 84,741 |  |  | $ | 89,282 |  |  | $ | 358,150 |
Leases: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 19,689 |  |  | $ | 12,706 |  |  | $ | 12,990 |  |  | $ | 5,599 |  |  | $ | 2,473 |  |  | $ | 1,888 |  |  | $ | — |  |  | $ | 55,345 |
Special Mention |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Substandard |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Doubtful |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total Leases |  | $ | 19,689 |  |  | $ | 12,706 |  |  | $ | 12,990 |  |  | $ | 5,599 |  |  | $ | 2,473 |  |  | $ | 1,888 |  |  | $ | — |  |  | $ | 55,345 |
Schedule of Residential, Home Equity and Consumer Loans Based on Payment Activity | The following tables present the amortized cost in residential, home equity and consumer loans based on payment activity.
|  | Term Loans Amortized Cost Basis by Origination Year |  |  |  |
As of June 30, 2022 |  | 2022 |  | 2021 |  | 2020 |  | 2019 |  | 2018 |  | Prior |  | Revolving Loans Amortized Cost Basis |  | Total
Consumer: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payment performance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  | $ | 25,024 |  |  | $ | 40,135 |  |  | $ | 11,037 |  |  | $ | 3,638 |  |  | $ | 3,869 |  |  | $ | 2,159 |  |  | $ | 3,289 |  |  | $ | 89,151 |
Nonperforming |  | 21 |  |  | 13 |  |  | 25 |  |  | 2 |  |  | 3 |  |  | 11 |  |  | 4 |  |  | 79 |
Total Consumer Loans |  | $ | 25,045 |  |  | $ | 40,148 |  |  | $ | 11,062 |  |  | $ | 3,640 |  |  | $ | 3,872 |  |  | $ | 2,170 |  |  | $ | 3,293 |  |  | $ | 89,230 |
Home Equity: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payment performance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  | $ | 34 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 20 |  |  | $ | 589 |  |  | $ | 260,143 |  |  | $ | 260,786 |
Nonperforming |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 1 |  |  | 232 |  |  | 233 |
Total Home Equity Loans |  | $ | 34 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 20 |  |  | $ | 590 |  |  | $ | 260,375 |  |  | $ | 261,019 |
Residential Mortgage: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payment performance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  | $ | 38,471 |  |  | $ | 101,614 |  |  | $ | 51,356 |  |  | $ | 21,215 |  |  | $ | 19,003 |  |  | $ | 110,075 |  |  | $ | 20 |  |  | $ | 341,754 |
Nonperforming |  | — |  |  | 173 |  |  | 170 |  |  | 114 |  |  | 18 |  |  | 937 |  |  | — |  |  | 1,412 |
Total Residential Mortgage Loans |  | $ | 38,471 |  |  | $ | 101,787 |  |  | $ | 51,526 |  |  | $ | 21,329 |  |  | $ | 19,021 |  |  | $ | 111,012 |  |  | $ | 20 |  |  | $ | 343,166 |
|  | Term Loans Amortized Cost Basis by Origination Year |  |  |  |
As of December 31, 2021 |  | 2021 |  | 2020 |  | 2019 |  | 2018 |  | 2017 |  | Prior |  | Revolving Loans Amortized Cost Basis |  | Total
Consumer: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payment performance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  | $ | 39,923 |  |  | $ | 15,900 |  |  | $ | 4,325 |  |  | $ | 4,531 |  |  | $ | 600 |  |  | $ | 1,655 |  |  | $ | 3,350 |  |  | $ | 70,284 |
Nonperforming |  | 3 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 15 |  |  | — |  |  | 18 |
Total Consumer Loans |  | $ | 39,926 |  |  | $ | 15,900 |  |  | $ | 4,325 |  |  | $ | 4,531 |  |  | $ | 600 |  |  | $ | 1,670 |  |  | $ | 3,350 |  |  | $ | 70,302 |
Home Equity: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payment performance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 21 |  |  | $ | — |  |  | $ | 835 |  |  | $ | 221,644 |  |  | $ | 222,500 |
Nonperforming |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 1 |  |  | 24 |  |  | 25 |
Total Home Equity Loans |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 21 |  |  | $ | — |  |  | $ | 836 |  |  | $ | 221,668 |  |  | $ | 222,525 |
Residential Mortgage: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payment performance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  | $ | 84,809 |  |  | $ | 38,717 |  |  | $ | 15,244 |  |  | $ | 17,369 |  |  | $ | 19,688 |  |  | $ | 87,164 |  |  | $ | — |  |  | $ | 262,991 |
Nonperforming |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 574 |  |  | — |  |  | 574 |
Total Residential Mortgage Loans |  | $ | 84,809 |  |  | $ | 38,717 |  |  | $ | 15,244 |  |  | $ | 17,369 |  |  | $ | 19,688 |  |  | $ | 87,738 |  |  | $ | — |  |  | $ | 263,565 |
Schedule of Recorded Investment in Credit Cards Based on Payment Activity | The following table presents the recorded investment in credit cards based on payment activity:
Credit Cards |  | June 30, 2022 |  | December 31, 2021
Performing |  | $ | 16,014 |  |  | $ | 14,293 |
Nonperforming |  | 59 |  |  | 64 |
Total |  | $ | 16,073 |  |  | $ | 14,357 |
Schedule of Loans Purchased and/or Sold During the Year | The following tables present loans purchased and/or sold during the year by portfolio segment and excludes the business combination activity:
June 30, 2022 |  | Commercial and Industrial Loans |  | Commercial Real Estate Loans |  | Agricultural Loans |  | Leases |  | Consumer Loans |  | Home Equity Loans |  | Credit Cards |  | Residential Mortgage Loans |  | Total
Purchases |  | $ | — |  |  | $ | 1,063 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 1,063 |
Sales |  | — |  |  | 609 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 609 |
December 31, 2021 |  | Commercial and Industrial Loans |  | Commercial Real Estate Loans |  | Agricultural Loans |  | Leases |  | Consumer Loans |  | Home Equity Loans |  | Credit Cards |  | Residential Mortgage Loans |  | Total
Purchases |  | $ | — |  |  | $ | 2,271 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 2,271 |
Sales |  | 2,273 |  |  | 15,415 |  |  | 111 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 17,799 |

X
- Definition Business Combination, Acquired Receivables + References No definition available. + Details
Name: | gabc_BusinessCombinationAcquiredReceivablesTableTextBlock
Namespace Prefix: | gabc_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Financing Receivable, Amortized Cost In Credit Card Loans Based On Payment Activity + References No definition available. + Details
Name: | gabc_FinancingReceivableAmortizedCostInCreditCardLoansBasedOnPaymentActivityTableTextBlock
Namespace Prefix: | gabc_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Financing Receivable, Amortized Cost In Residential And Consumer Loans Based On Payment Activity + References No definition available. + Details
Name: | gabc_FinancingReceivableAmortizedCostInResidentialAndConsumerLoansBasedOnPaymentActivityTableTextBlock
Namespace Prefix: | gabc_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Financing Receivables Purchased And Sold During The Period + References No definition available. + Details
Name: | gabc_FinancingReceivablesPurchasedAndSoldDuringThePeriodTableTextBlock
Namespace Prefix: | gabc_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Schedule Of Financing Receivable By Collateral Type + References No definition available. + Details
Name: | gabc_ScheduleOfFinancingReceivableByCollateralTypeTableTextBlock
Namespace Prefix: | gabc_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of allowance for credit loss on financing receivable. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -URI https://asc.fasb.org/extlink&oid=123577603&loc=SL6953423-111524 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -URI https://asc.fasb.org/extlink&oid=124255953&loc=SL82919249-210447 + Details
Name: | us-gaap_AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 5 -URI https://asc.fasb.org/extlink&oid=124255953&loc=SL82919230-210447 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 29 -URI https://asc.fasb.org/extlink&oid=123577603&loc=SL6953659-111524 + Details
Name: | us-gaap_FinancingReceivableCreditQualityIndicatorsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of aging analysis for financing receivable. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 14 -URI https://asc.fasb.org/extlink&oid=124255953&loc=SL82919253-210447 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7A -URI https://asc.fasb.org/extlink&oid=123577603&loc=SL6953401-111524 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 55 -Paragraph 80 -URI https://asc.fasb.org/extlink&oid=124267575&loc=SL82922355-210448 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7 -URI https://asc.fasb.org/extlink&oid=123577603&loc=d3e5111-111524 + Details
Name: | us-gaap_PastDueFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_ReceivablesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.3,4) -URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
Name: | us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of financing receivable on nonaccrual status. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7 -URI https://asc.fasb.org/extlink&oid=123577603&loc=d3e5111-111524 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 16 -URI https://asc.fasb.org/extlink&oid=124255953&loc=SL82919258-210447 + Details
Name: | us-gaap_ScheduleOfFinancingReceivablesNonAccrualStatusTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration