XML 35 R21.htm IDEA: XBRL DOCUMENT
v3.21.1

BASIS OF PRESENTATION (Tables) | 3 Months Ended
--- | ---
Mar. 31, 2021
Accounting Standards Update 2016-13 |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |
Schedule of impact of CECL adoption | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Reclassification | ​ | Pre-CECL | ​ | Post-CECL | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | to CECL | ​ | Adoption | ​ | Adoption | ​ | Impact of
​ | ​ | Pre-CECL | ​ | Portfolio | ​ | Portfolio | ​ | Portfolio | ​ | CECL
(in thousands) |  | Adoption |  | Segmentation |  | Segmentation |  | Segmentation |  | Adoption
Assets: |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |
Loans: |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |
Commercial construction | ​ | $ | 131,123 | ​ | $ | (13,241) | ​ | $ | 117,882 | ​ | $ | 117,882 | ​ | $ | —
Commercial real estate | ​ |  | 953,258 | ​ |  | (953,258) | ​ |  | — | ​ |  | — | ​ |  | —
Commercial real estate owner occupied | ​ |  | — | ​ |  | 219,217 | ​ |  | 219,217 | ​ |  | 219,217 | ​ |  | —
Commercial real estate non-owner occupied | ​ |  | — | ​ |  | 716,776 | ​ |  | 716,776 | ​ |  | 716,776 | ​ |  | —
Tax exempt | ​ |  | 63,431 | ​ |  | (15,569) | ​ |  | 47,862 | ​ |  | 47,862 | ​ |  | —
Commercial and industrial | ​ |  | 377,638 | ​ |  | (21,954) | ​ |  | 355,684 | ​ |  | 355,684 | ​ |  | —
Residential real estate | ​ |  | 923,891 | ​ |  | 71,325 | ​ |  | 995,216 | ​ |  | 995,216 | ​ |  | —
Home equity | ​ |  | 102,464 | ​ |  | (2,368) | ​ |  | 100,096 | ​ |  | 100,096 | ​ |  | —
Consumer other | ​ |  | 11,080 | ​ |  | (928) | ​ |  | 10,152 | ​ |  | 10,152 | ​ |  | —
Total loans | ​ | $ | 2,562,885 | ​ | $ | — | ​ | $ | 2,562,885 | ​ | $ | 2,562,885 | ​ | $ | —
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Allowance for credit losses on loans | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |
Commercial construction | ​ | $ | 1,044 | ​ | $ | (220) | ​ | $ | 824 | ​ | $ | 2,020 | ​ | $ | 1,196
Commercial real estate | ​ |  | 10,199 | ​ |  | (10,199) | ​ |  | — | ​ |  | — | ​ |  | —
Commercial real estate owner occupied | ​ |  | — | ​ |  | 1,783 | ​ |  | 1,783 | ​ |  | 2,491 | ​ |  | 708
Commercial real estate non-owner occupied | ​ |  | — | ​ |  | 7,864 | ​ |  | 7,864 | ​ |  | 5,856 | ​ |  | (2,008)
Tax exempt | ​ |  | 80 | ​ |  | (22) | ​ |  | 58 | ​ |  | 98 | ​ |  | 40
Commercial and industrial | ​ |  | 3,302 | ​ |  | (165) | ​ |  | 3,137 | ​ |  | 6,133 | ​ |  | 2,996
Residential real estate | ​ |  | 4,078 | ​ |  | 932 | ​ |  | 5,010 | ​ |  | 6,742 | ​ |  | 1,732
Home equity | ​ |  | 258 | ​ |  | 27 | ​ |  | 285 | ​ |  | 888 | ​ |  | 603
Consumer other | ​ |  | 121 | ​ |  | — | ​ |  | 121 | ​ |  | 82 | ​ |  | (39)
Total allowance for credit losses on loans | ​ | $ | 19,082 | ​ | $ | — | ​ | $ | 19,082 | ​ | $ | 24,310 | ​ | $ | 5,228
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Liabilities: | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |
Allowance for credit losses on unfunded commitments | ​ | $ | 359 | ​ | $ | — | ​ | $ | 359 | ​ | $ | 1,975 | ​ | $ | 1,616
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Total allowance for credit losses | ​ | $ | 19,441 | ​ | $ | — | ​ | $ | 19,441 | ​ | $ | 26,285 | ​ | $ | 6,844
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Retained earnings: | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |
Total increase in Allowance for credit losses | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ | $ | 6,844
Balance sheet reclassification | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  | —
Total pre-tax impact | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  | 6,844
Tax effect | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  | (1,602)
Decrease to retained earnings | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ | $ | 5,242

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- 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 http://asc.fasb.org/extlink&oid=109234566&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 http://asc.fasb.org/extlink&oid=116846552&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 http://asc.fasb.org/extlink&oid=116846552&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 http://asc.fasb.org/extlink&oid=109234566&loc=d3e22583-107794 + Details
Name: | us-gaap_ScheduleOfNewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_AdjustmentsForNewAccountingPronouncementsAxis=us-gaap_AccountingStandardsUpdate201613Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |