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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

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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

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