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Basis of Accounting and Consolidation (Tables) | 9 Months Ended
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Sep. 30, 2021
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, 2021 and December 31, 2020 are as follows (in thousands):
|  | Unrealized Gain (Loss) on Securities |
September 30, 2021 |  |  |  |
Net unrealized gains on securities available-for-sale |  | $ | 7,934 |
Tax expense |  |  | (2,301 | )
Balance at September 30, 2021 |  | $ | 5,633 |
December 31, 2020 |  |  |  |
Net unrealized gains on securities available-for-sale |  | $ | 24,077 |
Tax expense |  |  | (6,982 | )
Balance at December 31, 2020 |  | $ | 17,095 |
Schedule of Amounts Reclassified from Accumulated Other Comprehensive Income | 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, 2021 and 2020, were as follows (in thousands):
|  | Amounts Reclassified from Other Comprehensive Income |  |  |
|  | Three months ended September 30, |  |  | Nine months ended September 30, |  |  |
|  | 2021 |  |  | 2020 |  |  | 2021 |  |  | 2020 |  |  | Affected Line Item in the Statements of Income
Realized gains on available-for-sale securities |  | $ | 11 |  |  | $ | 95 |  |  | $ | 88 |  |  | $ | 913 |  |  | Securities gains, net
Tax effect |  |  | (3 | ) |  |  | (28 | ) |  |  | (26 | ) |  |  | (265 | ) |  | Income taxes
Total reclassifications out of accumulated other comprehensive income |  | $ | 8 |  |  | $ | 67 |  |  | $ | 62 |  |  | $ | 648 |  |  | 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 and land development |  | $ | 1,033 |  |  | $ | 1,146 |  |  | $ | (113 | )
Agricultural real estate |  |  | 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 and 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 and land development |  | $ | 291 |  |  | $ | — |  |  | $ | 291 |
1-4 family residential properties |  |  | 48 |  |  |  | 6 |  |  |  | 42 |
Commercial real estate |  |  | 818 |  |  |  | 359 |  |  |  | 459 |
Commercial and industrial |  |  | 41 |  |  |  | — |  |  |  | 41 |
Allowance for credit losses for PCD loans |  | $ | 1,198 |  |  | $ | 365 |  |  | $ | 833 |

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