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ACCOUNTING POLICIES (Tables)

6 Months Ended

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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- References

No definition available.

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- 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 https://asc.fasb.org/extlink&oid=124431687&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 https://asc.fasb.org/extlink&oid=126900757&loc=d3e765-108305

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section 45
-Paragraph 12
-URI https://asc.fasb.org/extlink&oid=126900757&loc=d3e725-108305

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 3
-URI https://asc.fasb.org/extlink&oid=124431687&loc=d3e22583-107794

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