XML 47 R33.htm IDEA: XBRL DOCUMENT v3.21.1
BASIS OF PRESENTATION - Impact of Adoption (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2020
Mar. 31, 2021
Mar. 31, 2020
Dec. 31, 2019
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total loans $ 2,562,885 $ 2,551,064    
Total allowance for credit losses on loans 19,082 23,653 $ 15,297 $ 15,353
Decrease to retained earnings 195,607 196,561    
Tax exempt        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total loans 47,862 46,541    
Total allowance for credit losses on loans 58 94 57 67
Home equity        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total loans 100,096 93,625    
Total allowance for credit losses on loans 285 823 328 320
Total commercial loans | Commercial construction        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total loans 117,882 117,464    
Total allowance for credit losses on loans 824 1,792 395 317
Total commercial real estate        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total loans 1,084,381      
Total commercial real estate | Commercial real estate owner occupied        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total loans 219,217 233,847    
Total allowance for credit losses on loans 1,783 3,352 1,486 2,368
Total commercial real estate | Commercial real estate non-owner occupied        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total loans 716,776 733,507    
Total allowance for credit losses on loans 7,864 5,902 5,314 4,695
Total commercial and industrial        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total loans 441,069      
Total commercial and industrial | Commercial and industrial        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total loans 355,684 376,395    
Total allowance for credit losses on loans 3,137 5,040 3,323 3,262
Total residential real estate | Residential mortgages        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total loans 995,216 940,127    
Total allowance for credit losses on loans 5,010 6,569 4,291 4,213
Total consumer | Consumer other        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total loans 10,152 9,558    
Total allowance for credit losses on loans 121 $ 81 $ 103 $ 111
Post-CECL Adoption Portfolio Segmentation        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total loans 2,562,885      
Total allowance for credit losses on loans 24,310      
Allowance for credit losses on OBS credit exposures 1,975      
Total allowance for credit losses 26,285      
Post-CECL Adoption Portfolio Segmentation | Commercial construction        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total loans 117,882      
Total allowance for credit losses on loans 2,020      
Post-CECL Adoption Portfolio Segmentation | Commercial real estate owner occupied        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total loans 219,217      
Total allowance for credit losses on loans 2,491      
Post-CECL Adoption Portfolio Segmentation | Commercial real estate non-owner occupied        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total loans 716,776      
Total allowance for credit losses on loans 5,856      
Post-CECL Adoption Portfolio Segmentation | Tax exempt        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total loans 47,862      
Total allowance for credit losses on loans 98      
Post-CECL Adoption Portfolio Segmentation | Commercial and industrial        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total loans 355,684      
Total allowance for credit losses on loans 6,133      
Post-CECL Adoption Portfolio Segmentation | Residential mortgages        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total loans 995,216      
Total allowance for credit losses on loans 6,742      
Post-CECL Adoption Portfolio Segmentation | Home equity        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total loans 100,096      
Total allowance for credit losses on loans 888      
Post-CECL Adoption Portfolio Segmentation | Consumer other        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total loans 10,152      
Total allowance for credit losses on loans 82      
Impact of CECL Adoption        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total allowance for credit losses on loans 5,228      
Impact of CECL Adoption | Tax exempt        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total allowance for credit losses on loans 40      
Impact of CECL Adoption | Home equity        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total allowance for credit losses on loans 603      
Impact of CECL Adoption | Total commercial loans | Commercial construction        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total allowance for credit losses on loans 1,196      
Impact of CECL Adoption | Total commercial real estate | Commercial real estate owner occupied        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total allowance for credit losses on loans 708      
Impact of CECL Adoption | Total commercial real estate | Commercial real estate non-owner occupied        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total allowance for credit losses on loans (2,008)      
Impact of CECL Adoption | Total commercial and industrial | Commercial and industrial        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total allowance for credit losses on loans 2,996      
Impact of CECL Adoption | Total residential real estate | Residential mortgages        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total allowance for credit losses on loans 1,732      
Impact of CECL Adoption | Total consumer | Consumer other        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total allowance for credit losses on loans (39)      
Accounting Standards Update 2016-13        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total loans 2,562,885      
Total allowance for credit losses on loans 19,082      
Allowance for credit losses on OBS credit exposures 359      
Total allowance for credit losses 19,441      
Accounting Standards Update 2016-13 | Commercial construction        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total loans 117,882      
Total allowance for credit losses on loans 824      
Accounting Standards Update 2016-13 | Commercial real estate owner occupied        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total loans 219,217      
Total allowance for credit losses on loans 1,783      
Accounting Standards Update 2016-13 | Commercial real estate non-owner occupied        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total loans 716,776      
Total allowance for credit losses on loans 7,864      
Accounting Standards Update 2016-13 | Tax exempt        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total loans 47,862      
Total allowance for credit losses on loans 58      
Accounting Standards Update 2016-13 | Commercial and industrial        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total loans 355,684      
Total allowance for credit losses on loans 3,137      
Accounting Standards Update 2016-13 | Residential mortgages        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total loans 995,216      
Total allowance for credit losses on loans 5,010      
Accounting Standards Update 2016-13 | Home equity        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total loans 100,096      
Total allowance for credit losses on loans 285      
Accounting Standards Update 2016-13 | Consumer other        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total loans 10,152      
Total allowance for credit losses on loans 121      
Accounting Standards Update 2016-13 | Impact of CECL Adoption        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total allowance for credit losses on loans 5,228      
Allowance for credit losses on OBS credit exposures 1,616      
Total allowance for credit losses 6,844      
Total increase in Allowance for credit losses 6,844      
Total pre-tax impact 6,844      
Tax effect (1,602)      
Decrease to retained earnings 5,242      
Coverage ratio of ACL to total loans   0.94%    
Accounting Standards Update 2016-13 | Impact of CECL Adoption | Commercial construction        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total allowance for credit losses on loans 1,196      
Accounting Standards Update 2016-13 | Impact of CECL Adoption | Commercial real estate owner occupied        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total allowance for credit losses on loans 708      
Accounting Standards Update 2016-13 | Impact of CECL Adoption | Commercial real estate non-owner occupied        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total allowance for credit losses on loans (2,008)      
Accounting Standards Update 2016-13 | Impact of CECL Adoption | Tax exempt        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total allowance for credit losses on loans 40      
Accounting Standards Update 2016-13 | Impact of CECL Adoption | Commercial and industrial        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total allowance for credit losses on loans 2,996      
Accounting Standards Update 2016-13 | Impact of CECL Adoption | Residential mortgages        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total allowance for credit losses on loans 1,732      
Accounting Standards Update 2016-13 | Impact of CECL Adoption | Home equity        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total allowance for credit losses on loans 603      
Accounting Standards Update 2016-13 | Impact of CECL Adoption | Consumer other        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total allowance for credit losses on loans (39)      
Accounting Standards Update 2016-13 | Pre-CECL Adoption        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total loans 2,562,885      
Total allowance for credit losses on loans 19,082      
Allowance for credit losses on OBS credit exposures 359      
Total allowance for credit losses $ 19,441      
Coverage ratio of ACL to total loans 0.76%      
Accounting Standards Update 2016-13 | Pre-CECL Adoption | Commercial construction        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total loans $ 131,123      
Total allowance for credit losses on loans 1,044      
Accounting Standards Update 2016-13 | Pre-CECL Adoption | Commercial real estate        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total loans 953,258      
Total allowance for credit losses on loans 10,199      
Accounting Standards Update 2016-13 | Pre-CECL Adoption | Tax exempt        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total loans 63,431      
Total allowance for credit losses on loans 80      
Accounting Standards Update 2016-13 | Pre-CECL Adoption | Commercial and industrial        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total loans 377,638      
Total allowance for credit losses on loans 3,302      
Accounting Standards Update 2016-13 | Pre-CECL Adoption | Residential mortgages        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total loans 923,891      
Total allowance for credit losses on loans 4,078      
Accounting Standards Update 2016-13 | Pre-CECL Adoption | Home equity        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total loans 102,464      
Total allowance for credit losses on loans 258      
Accounting Standards Update 2016-13 | Pre-CECL Adoption | Consumer other        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total loans 11,080      
Total allowance for credit losses on loans 121      
Accounting Standards Update 2016-13 | Reclassification to CECL Portfolio Segmentation | Commercial construction        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total loans (13,241)      
Total allowance for credit losses on loans (220)      
Accounting Standards Update 2016-13 | Reclassification to CECL Portfolio Segmentation | Commercial real estate        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total loans (953,258)      
Total allowance for credit losses on loans (10,199)      
Accounting Standards Update 2016-13 | Reclassification to CECL Portfolio Segmentation | Commercial real estate owner occupied        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total loans 219,217      
Total allowance for credit losses on loans 1,783      
Accounting Standards Update 2016-13 | Reclassification to CECL Portfolio Segmentation | Commercial real estate non-owner occupied        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total loans 716,776      
Total allowance for credit losses on loans 7,864      
Accounting Standards Update 2016-13 | Reclassification to CECL Portfolio Segmentation | Tax exempt        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total loans (15,569)      
Total allowance for credit losses on loans (22)      
Accounting Standards Update 2016-13 | Reclassification to CECL Portfolio Segmentation | Commercial and industrial        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total loans (21,954)      
Total allowance for credit losses on loans (165)      
Accounting Standards Update 2016-13 | Reclassification to CECL Portfolio Segmentation | Residential mortgages        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total loans 71,325      
Total allowance for credit losses on loans 932      
Accounting Standards Update 2016-13 | Reclassification to CECL Portfolio Segmentation | Home equity        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total loans (2,368)      
Total allowance for credit losses on loans 27      
Accounting Standards Update 2016-13 | Reclassification to CECL Portfolio Segmentation | Consumer other        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total loans $ (928)