XML 67 R50.htm IDEA: XBRL DOCUMENT v3.22.4

Share-Based Compensation (Tables)

12 Months Ended

Dec. 31, 2022

Share-Based Payment Arrangement, Noncash Expense [Abstract]

Summary of Restricted Stock Award Activity

The following table is a summary of restricted stock award activity for the year ended December 31, 2022:

		Number of Shares				Weighted Average Grant Date Fair Value
Non-vested at beginning of year			4,680			$	32.06
Granted			12,242				26.53
Vested			(10,801	)			28.93
Forfeited			-				-
Non-vested at end of year			6,121			$	26.53

(18.) SHARE-BASED COMPENSATION

Summary of Restricted Stock Units Activity

The following is a summary of restricted stock units’ activity for the year ended December 31, 2022:

		Number of Shares				Weighted Average Grant Date Fair Value
Non-vested at beginning of year			139,618			$	26.29
Granted			91,325				28.38
Vested			(37,714	)			25.55
Forfeited			(10,830	)			27.70
Non-vested at end of year			182,399			$	27.40

Summary of Performance Based Restricted Stock Units Activity

The following is a summary of performance-based restricted stock units’ activity for the year ended December 31, 2022:

		Number of Shares				Weighted Average Grant Date Fair Value
Non-vested at beginning of year			51,692			$	26.78
Granted			29,324				29.35
Vested			(13,818	)			26.85
Forfeited			(866	)			27.51
Non-vested at end of year			66,332			$	27.88

Share-Based Compensation Expense and The Total Income Tax Benefit Included In Consolidated Statements of Income

The share-based compensation expense and the total income tax benefit included in the statements on income for the years ended December 31 was as follows (in thousands):

		2022				2021				2020
Salaries and employee benefits		$	2,234			$	1,460			$	1,107
Other noninterest expense			317				283				226
Total share-based compensation expense		$	2,551			$	1,743			$	1,333
Income tax benefit realized for compensation costs		$	486			$	265			$	245

X

- Definition

Tabular disclosure of the changes in outstanding nonvested restricted stock shares.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (c)
-URI https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901

+ Details

Name:	us-gaap_NonvestedRestrictedStockSharesActivityTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of allocation of amount expensed and capitalized for award under share-based payment arrangement to statement of income or comprehensive income and statement of financial position. Includes, but is not limited to, corresponding line item in financial statement.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (h)(1)
-URI https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901

+ Details

Name:	us-gaap_ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the changes in outstanding nonvested performance-based units.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (c)(2)
-URI https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901

+ Details

Name:	us-gaap_ScheduleOfNonvestedPerformanceBasedUnitsActivityTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the number and weighted-average grant date fair value for restricted stock units that were outstanding at the beginning and end of the year, and the number of restricted stock units that were granted, vested, or forfeited during the year.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (c)(1)
-URI https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901

+ Details

Name:	us-gaap_ScheduleOfShareBasedCompensationRestrictedStockUnitsAwardActivityTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_ShareBasedCompensationAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration