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Basis of Accounting and Consolidation (Tables) | 6 Months Ended
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Jun. 30, 2020
New Accounting Pronouncements Or Change In Accounting Principle [Line Items] |
Schedule of Components of Accumulated Other Comprehensive Income | The components of accumulated other comprehensive income included in stockholders’ equity as of June 30, 2020 and December 31, 2019 are as follows (in thousands):
|  | Unrealized Gain (Loss) on Securities |
June 30, 2020 |  |  |  |
Net unrealized gains on securities available-for-sale |  | $ | 24,107 |
Unamortized losses on held-to-maturity securities transferred from available-for-sale |  |  | (15 | )
Tax expense |  |  | (6,987 | )
Balance at June 30, 2020 |  | $ | 17,105 |
December 31, 2019 |  |  |  |
Net unrealized gains on securities available-for-sale |  | $ | 11,825 |
Unamortized losses on held-to-maturity securities transferred from available-for-sale |  |  | (50 | )
Tax expense |  |  | (3,415 | )
Balance at December 31, 2019 |  | $ | 8,360 |
Schedule of Amounts Reclassified from Accumulated Other Comprehensive Income | 10 Amounts reclassified from accumulated other comprehensive income and the affected line items in the statements of income during the three and six months ended June 30, 2020 and 2019, were as follows (in thousands):
|  | Amounts Reclassified from Other Comprehensive Income |  |  |
|  | Three months ended June 30, |  |  | Six months ended June 30, |  |  |
|  | 2020 |  |  | 2019 |  |  | 2020 |  |  | 2019 |  |  | Affected Line Item in the Statements of Income
Realized gains on available-for-sale securities |  | $ | 287 |  |  | $ | 218 |  |  | $ | 818 |  |  | $ | 272 |  |  | Securities gains, net
Tax effect |  |  | (83 | ) |  |  | (63 | ) |  |  | (237 | ) |  |  | (79 | ) |  | Income taxes
Total reclassifications out of accumulated other comprehensive income |  | $ | 204 |  |  | $ | 155 |  |  | $ | 581 |  |  | $ | 193 |  |  | Net reclassified amount
ASU 2016-13 |
New Accounting Pronouncements Or Change In Accounting Principle [Line Items] |
Schedule of Impact of ASU 2016-13 Adoption | The following table illustrates the impact of ASU 2016-13 adoption (in thousands):
|  | January 1, 2020 |
|  | As reported |  |  | Pre-ASU |  |  | Impact of ASU |
|  | under ASU |  |  | 2016-13 |  |  | 2016-13 |
|  | 2016-13 |  |  | Adoption |  |  | Adoption |
Assets: |  |  |  |  |  |  |  |  |  |  |  |
Construction & Land Development |  | $ | 1,033 |  |  | $ | 1,146 |  |  | $ | (113 | )
Farm |  |  | 1,323 |  |  |  | 1,093 |  |  |  | 230 |
1-4 Family Residential Properties |  |  | 2,142 |  |  |  | 1,386 |  |  |  | 756 |
Commercial Real Estate |  |  | 11,739 |  |  |  | 11,198 |  |  |  | 541 |
Agricultural |  |  | 1,023 |  |  |  | 1,386 |  |  |  | (363 | )
Commercial & Industrial |  |  | 9,428 |  |  |  | 9,273 |  |  |  | 155 |
Consumer |  |  | 1,895 |  |  |  | 1,429 |  |  |  | 466 |
Allowance for credit losses for all loans |  | $ | 28,583 |  |  | $ | 26,911 |  |  | $ | 1,672 |
Liabilities: |  |  |  |  |  |  |  |  |  |  |  |
Allowance for credit losses on off-balance sheet exposures |  | $ | 69 |  |  | $ | — |  |  | $ | 69 |
The following table illustrates the impact of ASU 2013-13 adoption for PCD assets previously classified as PCI included in the table above (in thousands):
|  | January 1, 2020 |
|  | As reported |  |  | Pre-ASU |  |  | Impact of ASU |
|  | under ASU |  |  | 2016-13 |  |  | 2016-13 |
|  | 2016-13 |  |  | Adoption |  |  | Adoption |
Construction & Land Development |  | $ | 291 |  |  | $ | — |  |  | $ | 291 |
1-4 Family Residential Properties |  |  | 48 |  |  |  | 6 |  |  |  | 42 |
Commercial Real Estate |  |  | 818 |  |  |  | 359 |  |  |  | 459 |
Commercial & Industrial |  |  | 41 |  |  |  | — |  |  |  | 41 |
Allowance for credit losses for PCD loans |  | $ | 1,198 |  |  | $ | 365 |  |  | $ | 833 |

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