XML 36 R26.htm IDEA: XBRL DOCUMENT v3.22.2

LOANS AND THE ALLOWANCE FOR LOAN LOSSES (Tables)

6 Months Ended

Jun. 30, 2022

LOANS AND THE ALLOWANCE FOR LOAN LOSSES

Summary of Loans

​	​	​	​	​	​	​
​		June 30, 2022			December 31, 2021
​	​	(dollars in thousands)
Commercial and industrial	​	$	249,839	​	$	286,946
Agricultural and farmland	​	​	230,370	​	​	247,796
Commercial real estate - owner occupied	​	​	228,997	​	​	234,544
Commercial real estate - non-owner occupied	​	​	656,093	​	​	684,023
Multi-family	​	​	269,452	​	​	263,911
Construction and land development	​	​	332,041	​	​	298,048
One-to-four family residential	​	​	325,047	​	​	327,837
Municipal, consumer, and other	​	​	159,987	​	​	156,584
Loans, before allowance for loan losses	​	​	2,451,826	​	​	2,499,689
Allowance for loan losses	​	​	(24,734)	​	​	(23,936)
Loans, net of allowance for loan losses	​	$	2,427,092	​	$	2,475,753
​	​	​	​	​	​	​
Paycheck Protection Program (PPP) loans (included above)	​	​	​	​	​	​
Commercial and industrial	​	$	2,823	​	$	28,404
Agricultural and farmland	​	​	9	​	​	913
Municipal, consumer, and other	​	​	—	​	​	171
Total PPP loans	​	$	2,832	​	$	29,488

Schedule of activity in allowance for loan losses

CommercialCommercial

Schedule of loans individually evaluated for impairment by category

The following tables present loans individually evaluated for impairment by category of loans:

​	​	​	​	​	​	​	​	​	​
​		Unpaid		​	​	​		​	​
​	​	Principal		​	Recorded		​	Related
June 30, 2022		Balance			Investment			Allowance
With an allowance recorded:	​	(dollars in thousands)
Commercial and industrial	​	$	254	​	$	254	​	$	154
Agricultural and farmland	​	​	—	​	​	—	​	​	—
Commercial real estate - owner occupied	​	​	742	​	​	742	​	​	208
Commercial real estate - non-owner occupied	​	​	14,526	​	​	14,513	​	​	2,641
Multi-family	​	​	—	​	​	—	​	​	—
Construction and land development	​	​	—	​	​	—	​	​	—
One-to-four family residential	​	​	576	​	​	534	​	​	100
Municipal, consumer, and other	​	​	8,312	​	​	8,289	​	​	3,991
Total	​	$	24,410	​	$	24,332	​	$	7,094
​	​	​	​	​	​	​	​	​	​
With no related allowance:	​	​	​	​	​	​	​	​	​
Commercial and industrial	​	$	8,861	​	$	8,847	​	$	—
Agricultural and farmland	​	​	247	​	​	247	​	​	—
Commercial real estate - owner occupied	​	​	11,936	​	​	11,782	​	​	—
Commercial real estate - non-owner occupied	​	​	17,997	​	​	17,917	​	​	—
Multi-family	​	​	—	​	​	—	​	​	—
Construction and land development	​	​	2,108	​	​	2,008	​	​	—
One-to-four family residential	​	​	9,337	​	​	8,026	​	​	—
Municipal, consumer, and other	​	​	4,488	​	​	4,448	​	​	—
Total	​	$	54,974	​	$	53,275	​	$	—
​	​	​	​	​	​	​	​	​	​
Total loans individually evaluated for impairment:	​	​	​	​	​	​	​	​	​
Commercial and industrial	​	$	9,115	​	$	9,101	​	$	154
Agricultural and farmland	​	​	247	​	​	247	​	​	—
Commercial real estate - owner occupied	​	​	12,678	​	​	12,524	​	​	208
Commercial real estate - non-owner occupied	​	​	32,523	​	​	32,430	​	​	2,641
Multi-family	​	​	—	​	​	—	​	​	—
Construction and land development	​	​	2,108	​	​	2,008	​	​	—
One-to-four family residential	​	​	9,913	​	​	8,560	​	​	100
Municipal, consumer, and other	​	​	12,800	​	​	12,737	​	​	3,991
Total	​	$	79,384	​	$	77,607	​	$	7,094

​

​

​	​	​	​	​	​	​	​	​	​
​	​	Unpaid		​	​	​	​	​	​
​	​	Principal		​	Recorded		​	Related
December 31, 2021		Balance			Investment			Allowance
With an allowance recorded:	​	(dollars in thousands)
Commercial and industrial	​	$	303	​	$	303	​	$	187
Agricultural and farmland	​	​	—	​	​	—	​	​	—
Commercial real estate - owner occupied	​	​	3,013	​	​	3,013	​	​	327
Commercial real estate - non-owner occupied	​	​	14,912	​	​	14,893	​	​	2,999
Multi-family	​	​	—	​	​	—	​	​	—
Construction and land development	​	​	—	​	​	—	​	​	—
One-to-four family residential	​	​	1,421	​	​	1,314	​	​	210
Municipal, consumer, and other	​	​	8,523	​	​	8,498	​	​	1,875
Total	​	$	28,172	​	$	28,021	​	$	5,598
​	​	​	​	​	​	​	​	​	​
With no related allowance:	​	​	​	​	​	​	​	​	​
Commercial and industrial	​	$	14,452	​	$	14,441	​	$	—
Agricultural and farmland	​	​	12	​	​	12	​	​	—
Commercial real estate - owner occupied	​	​	9,534	​	​	9,319	​	​	—
Commercial real estate - non-owner occupied	​	​	14,755	​	​	14,682	​	​	—
Multi-family	​	​	—	​	​	—	​	​	—
Construction and land development	​	​	2,112	​	​	2,018	​	​	—
One-to-four family residential	​	​	7,129	​	​	5,583	​	​	—
Municipal, consumer, and other	​	​	4,603	​	​	4,543	​	​	—
Total	​	$	52,597	​	$	50,598	​	$	—
​	​	​	​	​	​	​	​	​	​
Total loans individually evaluated for impairment:	​	​	​	​	​	​	​	​	​
Commercial and industrial	​	$	14,755	​	$	14,744	​	$	187
Agricultural and farmland	​	​	12	​	​	12	​	​	—
Commercial real estate - owner occupied	​	​	12,547	​	​	12,332	​	​	327
Commercial real estate - non-owner occupied	​	​	29,667	​	​	29,575	​	​	2,999
Multi-family	​	​	—	​	​	—	​	​	—
Construction and land development	​	​	2,112	​	​	2,018	​	​	—
One-to-four family residential	​	​	8,550	​	​	6,897	​	​	210
Municipal, consumer, and other	​	​	13,126	​	​	13,041	​	​	1,875
Total	​	$	80,769	​	$	78,619	​	$	5,598

​

​

The following tables present the average recorded investment and interest income recognized for loans individually evaluated for impairment by category of loans:

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Three Months Ended June 30,

​

​

2022

​

2021

​

Average

​

Interest

​

Average

Interest

​

​

Recorded

​

Income

​

Recorded

​

Income

​

Investment

Recognized

Investment

Recognized

With an allowance recorded:

​

(dollars in thousands)

Commercial and industrial

​

$

267

​

$

4

​

$

1,888

​

$

27

Agricultural and farmland

​

​

—

​

​

—

​

​

165

​

​

2

Commercial real estate - owner occupied

​

​

745

​

​

11

​

​

2,744

​

​

46

Commercial real estate - non-owner occupied

​

​

14,603

​

​

185

​

​

15,564

​

​

197

Multi-family

​

​

—

​

​

—

​

​

—

​

​

—

Construction and land development

​

​

—

​

​

—

​

​

—

​

​

—

One-to-four family residential

​

​

548

​

​

4

​

​

2,165

​

​

23

Municipal, consumer, and other

​

​

8,344

​

​

46

​

​

8,726

​

​

39

Total

​

$

24,507

​

$

250

​

$

31,252

​

$

334

​

​

​

​

​

​

​

​

​

​

​

​

​

With no related allowance:

​

​

​

​

​

​

​

​

​

​

​

​

Commercial and industrial

​

$

15,156

​

$

156

​

$

7,393

​

$

76

Agricultural and farmland

​

​

252

​

​

3

​

​

383

​

​

5

Commercial real estate - owner occupied

​

​

11,887

​

​

141

​

​

5,530

​

​

70

Commercial real estate - non-owner occupied

​

​

17,947

​

​

340

​

​

5,586

​

​

70

Multi-family

​

​

—

​

​

—

​

​

874

​

​

—

Construction and land development

​

​

2,012

​

​

26

​

​

1,971

​

​

—

One-to-four family residential

​

​

8,181

​

​

84

​

​

6,600

​

​

48

Municipal, consumer, and other

​

​

4,480

​

​

33

​

​

4,704

​

​

22

Total

​

$

59,915

​

$

783

​

$

33,041

​

$

291

​

​

​

​

​

​

​

​

​

​

​

​

​

Total loans individually evaluated for impairment:

​

​

​

​

​

​

​

​

​

​

​

​

Commercial and industrial

​

$

15,423

​

$

160

​

$

9,281

​

$

103

Agricultural and farmland

​

​

252

​

​

3

​

​

548

​

​

7

Commercial real estate - owner occupied

​

​

12,632

​

​

152

​

​

8,274

​

​

116

Commercial real estate - non-owner occupied

​

​

32,550

​

​

525

​

​

21,150

​

​

267

Multi-family

​

​

—

​

​

—

​

​

874

​

​

—

Construction and land development

​

​

2,012

​

​

26

​

​

1,971

​

​

—

One-to-four family residential

​

​

8,729

​

​

88

​

​

8,765

​

​

71

Municipal, consumer, and other

​

​

12,824

​

​

79

​

​

13,430

​

​

61

Total

​

$

84,422

​

$

1,033

​

$

64,293

​

$

625

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Six Months Ended June 30,

​

​

2022

​

2021

​

Average

​

Interest

​

Average

Interest

​

​

Recorded

​

Income

​

Recorded

​

Income

​

Investment

Recognized

Investment

Recognized

With an allowance recorded:

​

(dollars in thousands)

Commercial and industrial

​

$

280

​

$

8

​

$

2,076

​

$

58

Agricultural and farmland

​

​

—

​

​

—

​

​

166

​

​

4

Commercial real estate - owner occupied

​

​

1,580

​

​

44

​

​

2,993

​

​

87

Commercial real estate - non-owner occupied

​

​

14,728

​

​

371

​

​

17,949

​

​

405

Multi-family

​

​

—

​

​

—

​

​

—

​

​

—

Construction and land development

​

​

—

​

​

—

​

​

1,118

​

​

27

One-to-four family residential

​

​

597

​

​

9

​

​

2,404

​

​

46

Municipal, consumer, and other

​

​

8,426

​

​

85

​

​

8,764

​

​

79

Total

​

$

25,611

​

$

517

​

$

35,470

​

$

706

​

​

​

​

​

​

​

​

​

​

​

​

​

With no related allowance:

​

​

​

​

​

​

​

​

​

​

​

​

Commercial and industrial

​

$

17,316

​

$

356

​

$

4,248

​

$

90

Agricultural and farmland

​

​

244

​

​

3

​

​

383

​

​

11

Commercial real estate - owner occupied

​

​

11,460

​

​

247

​

​

7,554

​

​

192

Commercial real estate - non-owner occupied

​

​

16,728

​

​

538

​

​

5,625

​

​

138

Multi-family

​

​

—

​

​

—

​

​

875

​

​

10

Construction and land development

​

​

2,014

​

​

48

​

​

1,868

​

​

26

One-to-four family residential

​

​

8,453

​

​

141

​

​

6,789

​

​

97

Municipal, consumer, and other

​

​

4,511

​

​

54

​

​

4,725

​

​

44

Total

​

$

60,726

​

$

1,387

​

$

32,067

​

$

608

​

​

​

​

​

​

​

​

​

​

​

​

​

Total loans individually evaluated for impairment:

​

​

​

​

​

​

​

​

​

​

​

​

Commercial and industrial

​

$

17,596

​

$

364

​

$

6,324

​

$

148

Agricultural and farmland

​

​

244

​

​

3

​

​

549

​

​

15

Commercial real estate - owner occupied

​

​

13,040

​

​

291

​

​

10,547

​

​

279

Commercial real estate - non-owner occupied

​

​

31,456

​

​

909

​

​

23,574

​

​

543

Multi-family

​

​

—

​

​

—

​

​

875

​

​

10

Construction and land development

​

​

2,014

​

​

48

​

​

2,986

​

​

53

One-to-four family residential

​

​

9,050

​

​

150

​

​

9,193

​

​

143

Municipal, consumer, and other

​

​

12,937

​

​

139

​

​

13,489

​

​

123

Total

​

$

86,337

​

$

1,904

​

$

67,537

​

$

1,314

Schedule of recorded investment on past due basis

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Accruing Interest

​

​

​

​

​

​

​

​

​

​

​

30 - 89 Days

​

90+ Days

​

​

​

​

Total

June 30, 2022

Current

Past Due

Past Due

Nonaccrual

Loans

​

​

(dollars in thousands)

Commercial and industrial

​

$

249,547

​

$

21

​

$

182

​

$

89

​

$

249,839

Agricultural and farmland

​

​

229,878

​

​

492

​

​

—

​

​

—

​

​

230,370

Commercial real estate - owner occupied

​

​

228,997

​

​

—

​

​

—

​

​

—

​

​

228,997

Commercial real estate - non-owner occupied

​

​

655,089

​

​

—

​

​

—

​

​

1,004

​

​

656,093

Multi-family

​

​

269,452

​

​

—

​

​

—

​

​

—

​

​

269,452

Construction and land development

​

​

331,393

​

​

131

​

​

—

​

​

517

​

​

332,041

One-to-four family residential

​

​

322,580

​

​

869

​

​

23

​

​

1,575

​

​

325,047

Municipal, consumer, and other

​

​

159,726

​

​

198

​

​

—

​

​

63

​

​

159,987

Total

​

$

2,446,662

​

$

1,711

​

$

205

​

$

3,248

​

$

2,451,826

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Accruing Interest

​

​

​

​

​

​

​

​

​

​

​

30 - 89 Days

​

90+ Days

​

​

​

​

Total

December 31, 2021

Current

Past Due

Past Due

Nonaccrual

Loans

​

​

(dollars in thousands)

Commercial and industrial

​

$

286,563

​

$

9

​

$

—

​

$

374

​

$

286,946

Agricultural and farmland

​

​

247,772

​

​

24

​

​

—

​

​

—

​

​

247,796

Commercial real estate - owner occupied

​

​

234,441

​

​

103

​

​

—

​

​

—

​

​

234,544

Commercial real estate - non-owner occupied

​

​

683,029

​

​

823

​

​

—

​

​

171

​

​

684,023

Multi-family

​

​

263,911

​

​

—

​

​

—

​

​

—

​

​

263,911

Construction and land development

​

​

297,465

​

​

64

​

​

—

​

​

519

​

​

298,048

One-to-four family residential

​

​

325,780

​

​

383

​

​

32

​

​

1,642

​

​

327,837

Municipal, consumer, and other

​

​

156,297

​

​

214

​

​

16

​

​

57

​

​

156,584

Total

​

$

2,495,258

​

$

1,620

​

$

48

​

$

2,763

​

$

2,499,689

Schedule of loans by category risk ratings

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

June 30, 2022

Pass

Pass-Watch

Substandard

Doubtful

Total

​

​

(dollars in thousands)

Commercial and industrial

​

$

231,925

​

$

8,813

​

$

9,101

​

$

—

​

$

249,839

Agricultural and farmland

​

​

215,962

​

​

13,530

​

​

878

​

​

—

​

​

230,370

Commercial real estate - owner occupied

​

​

199,482

​

​

17,815

​

​

11,700

​

​

—

​

​

228,997

Commercial real estate - non-owner occupied

​

​

609,298

​

​

11,543

​

​

35,252

​

​

—

​

​

656,093

Multi-family

​

​

264,487

​

​

4,965

​

​

—

​

​

—

​

​

269,452

Construction and land development

​

​

329,700

​

​

332

​

​

2,009

​

​

—

​

​

332,041

One-to-four family residential

​

​

309,631

​

​

6,280

​

​

9,136

​

​

—

​

​

325,047

Municipal, consumer, and other

​

​

146,964

​

​

286

​

​

12,737

​

​

—

​

​

159,987

Total

​

$

2,307,449

​

$

63,564

​

$

80,813

​

$

—

​

$

2,451,826

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

December 31, 2021

Pass

Pass-Watch

Substandard

Doubtful

Total

​

​

(dollars in thousands)

Commercial and industrial

​

$

267,088

​

$

5,114

​

$

14,744

​

$

—

​

$

286,946

Agricultural and farmland

​

​

221,898

​

​

25,213

​

​

685

​

​

—

​

​

247,796

Commercial real estate - owner occupied

​

​

198,862

​

​

24,098

​

​

11,584

​

​

—

​

​

234,544

Commercial real estate - non-owner occupied

​

​

619,212

​

​

32,372

​

​

32,439

​

​

—

​

​

684,023

Multi-family

​

​

241,362

​

​

22,549

​

​

—

​

​

—

​

​

263,911

Construction and land development

​

​

268,556

​

​

27,474

​

​

2,018

​

​

—

​

​

298,048

One-to-four family residential

​

​

308,951

​

​

11,221

​

​

7,665

​

​

—

​

​

327,837

Municipal, consumer, and other

​

​

143,299

​

​

244

​

​

13,041

​

​

—

​

​

156,584

Total

​

$

2,269,228

​

$

148,285

​

$

82,176

​

$

—

​

$

2,499,689

Schedule of changes in the accretable yield for loans acquired with deteriorated credit quality

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Three Months Ended June 30,

​

Six Months Ended June 30,

​

2022

2021

2022

2021

​

​

(dollars in thousands)

Beginning balance

​

$

484

​

$

1,338

​

$

413

​

$

1,397

Reclassification from non-accretable difference

​

​

100

​

​

79

​

​

217

​

​

153

Accretion income

​

​

(47)

​

​

(67)

​

​

(93)

​

​

(200)

Ending balance

​

$

537

​

$

1,350

​

$

537

​

$

1,350

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