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OFF-BALANCE SHEET COMMITMENTS AND CONTINGENCIES (Tables)

6 Months Ended

Jun. 30, 2022

Fair Value Disclosures [Abstract]

Schedule of Off-Balance Sheet Risks

The Corporation's maximum obligation to extend credit for loan commitments (unfunded loans and unused lines of credit) and standby letters of credit outstanding as of June 30, 2022 and December 31, 2021 were as follows:

			June 30, 2022												December 31, 2021
			Fixed Rate						Variable Rate						Fixed Rate						Variable Rate
Commitments to make loans			$	82,054					$	374,464					$	94,924					$	323,013
Unused lines of credit			17,804						679,710						13,265						663,903
Standby letters of credit			15,807						1,640						15,063						1,623

Allowance For Credit Losses

The following table presents activity in the allowance for credit losses on unfunded loan commitments for the three and six months ended June 30, 2022 and 2021, respectively:

			Three Months Ended												Six Months Ended
			June 30,												June 30,
			2022						2021						2022						2021
Beginning balance			$	586					$	0					$	0					$	0
Provision for credit losses on unfunded loan commitments (1)			0						0						586						0
Ending balance			586						$	0					$	586					$	0

(1) Excludes provision for credit losses related to the loan portfolio.

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- Definition

Off-Balance-Sheet, Credit Loss, Allowance

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- Definition

Tabular disclosure of the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined) which are not recognized in the financial statements (off-balance sheet) because they fail to meet some other criterion for recognition.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 11
-URI https://asc.fasb.org/extlink&oid=123594938&loc=d3e13467-108611

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 10
-URI https://asc.fasb.org/extlink&oid=123594938&loc=d3e13433-108611

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