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Basis of Accounting and Consolidation (Tables)

9 Months Ended

Sep. 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 September 30, 2020 and December 31, 2019 are as follows (in thousands):

		Unrealized Gain (Loss) on Securities
September 30, 2020
Net unrealized gains on securities available-for-sale		$	23,939
Unamortized losses on held-to-maturity securities transferred from available-for-sale			(4	)
Tax expense			(6,941	)
Balance at September 30, 2020		$	16,994
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

11

Amounts reclassified from accumulated other comprehensive income and the affected line items in the statements of income during the three and nine months ended September 30, 2020 and 2019, were as follows (in thousands):

		Amounts Reclassified from Other Comprehensive Income
		Three months ended September 30,								Nine months ended September 30,
		2020				2019				2020				2019				Affected Line Item in the Statements of Income
Realized gains on available-for-sale securities		$	95			$	51			$	913			$	323			Securities gains, net
Tax effect			(28	)			(15	)			(265	)			(94	)		Income taxes
Total reclassifications out of accumulated other    comprehensive income		$	67			$	36			$	648			$	229			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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