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v3.23.1

Accounting Policies (Tables) | 3 Months Ended
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Mar. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
Accounting Standards Update and Change in Accounting Principle | The following table illustrates the impact of ASC 326:
|  | January 1, 2023
(In thousands) |  | As Reported Under ASC 326 |  | Pre-ASC 326 Adoption |  | Impact of ASC 326 Adoption
Assets: |  |  |  |  |  |
Loans |  | $ | 2,443,215 |  |  | $ | 2,443,215 |  |  | $ | — |
ACL on loans |  |  |  |  |  |
Commercial real estate — owner occupied |  | 1,548 |  |  | 1,766 |  |  | (218) |
Commercial real estate — non-owner occupied |  | 4,811 |  |  | 5,108 |  |  | (297) |
Construction |  | 1,755 |  |  | 1,646 |  |  | 109 |
Multi-family |  | 2,243 |  |  | 2,634 |  |  | (391) |
1-4 family |  | 147 |  |  | 207 |  |  | (60) |
Commercial and industrial |  | 13,762 |  |  | 12,403 |  |  | 1,359 |
Consumer and other |  | 448 |  |  | 466 |  |  | (18) |
Total ACL on loans |  | $ | 24,714 |  |  | $ | 24,230 |  |  | $ | 484 |
Net deferred tax asset |  | $ | 12,176 |  |  | $ | 11,711 |  |  | $ | 465 |
Liabilities: |  |  |  |  |  |
ACL on unfunded credit commitments |  | $ | 1,334 |  |  | $ | — |  |  | $ | 1,334 |
Stockholders’ equity: |  | $ | 259,287 |  |  | $ | 260,640 |  |  | $ | (1,353) |

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