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ACCOUNTING POLICIES (Tables) | 6 Months Ended
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Jun. 30, 2023
ACCOUNTING POLICIES |
Impact of ASC 326 on the allowance for credit losses | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | January 1, 2023
​ | ​ | Pre-ASC 326 | ​ | Impact of | ​ | As Reported
​ |  | Adoption |  | ASC 326 Adoption |  | under ASC 326
​ | ​ | (dollars in thousands)
Assets: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Allowance for credit losses on loans | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Commercial and industrial | ​ | $ | 3,279 | ​ | $ | (822) | ​ | $ | 2,457
Commercial real estate - owner occupied | ​ | ​ | 1,193 | ​ | ​ | 587 | ​ | ​ | 1,780
Commercial real estate - non-owner occupied | ​ | ​ | 6,721 | ​ | ​ | 501 | ​ | ​ | 7,222
Construction and land development | ​ | ​ | 4,223 | ​ | ​ | 1,969 | ​ | ​ | 6,192
Multi-family | ​ | ​ | 1,472 | ​ | ​ | 85 | ​ | ​ | 1,557
One-to-four family residential | ​ | ​ | 1,759 | ​ | ​ | 797 | ​ | ​ | 2,556
Agricultural and farmland | ​ | ​ | 796 | ​ | ​ | 1,567 | ​ | ​ | 2,363
Municipal, consumer, and other | ​ | ​ | 5,890 | ​ | ​ | 2,299 | ​ | ​ | 8,189
Allowance for credit losses on loans | ​ | $ | 25,333 | ​ | $ | 6,983 | ​ | $ | 32,316
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Liabilities: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Allowance for credit losses on unfunded commitments | ​ | $ | — | ​ | $ | 2,899 | ​ | $ | 2,899

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