XML 37 R20.htm IDEA: XBRL DOCUMENT v3.20.2

Basis of Accounting and Consolidation (Tables)

6 Months Ended

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

X

- Definition

Schedule of amounts reclassified from accumulated other comprehensive income table text block.

+ References

No definition available.

+ Details

Name:	fmbh_ScheduleOfAmountsReclassifiedFromAccumulatedOtherComprehensiveIncomeTableTextBlock
Namespace Prefix:	fmbh_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

No definition available.

+ Details

Name:	us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleLineItems
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the net gain (loss) and net prior service cost or credit recognized in other comprehensive income (loss) for the period for pension plans and/or other employee benefit plans, and reclassification adjustments of other comprehensive income (loss) for the period, as those amounts, including amortization of the net transition asset or obligation, are recognized as components of net periodic benefit cost.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (i)
-URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920

+ Details

Name:	us-gaap_ScheduleOfAmountsRecognizedInOtherComprehensiveIncomeLossTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22499-107794

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section 45
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=116846552&loc=d3e765-108305

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.10-01.(b)(6))
-URI http://asc.fasb.org/extlink&oid=27015980&loc=d3e46468-122699

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section 45
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=116846552&loc=d3e725-108305

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22583-107794

+ Details

Name:	us-gaap_ScheduleOfNewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Details

Name:	us-gaap_AdjustmentsForNewAccountingPronouncementsAxis=us-gaap_AccountingStandardsUpdate201613Member
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: