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Organization, Consolidation and Presentation of Financial Statements (Tables)

6 Months Ended

Jun. 30, 2023

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Impact of Topic 326

The following table illustrates the impact of Topic 326:

						January 1, 2023
In thousands						As Reported Under Topic 326						Pre Topic 326						Impact of Topic 326 Adoption
Allowance for Credit Losses on Loans:
Commercial and industrial						$	(2,086)					$	(2,848)					$	762
Commercial real estate						(11,122)						(10,016)						(1,106)
Commercial real estate construction						(2,347)						(1,000)						(1,347)
Residential mortgage						(3,326)						(3,029)						(297)
Home equity lines of credit						(364)						(347)						(17)
Consumer						(234)						(376)						142
Unallocated						—						(245)						245
Allowance for credit losses on loans						$	(19,479)					$	(17,861)					$	(1,618)
Assets:
Total Loans, net of allowance for credit losses						$	1,519,131					$	1,520,749					$	1,618
Net deferred tax asset						18,452						17,718						734
Liabilities:
Allowance for unfunded commitments						1,735						92						1,643
Equity:
Retained earnings						242,674						245,042						2,368

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- References

No definition available.

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- 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
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-3

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-1

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section 45
-Paragraph 12
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482989/270-10-45-12

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section 45
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482989/270-10-45-13

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