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Accounting Policies (Tables)

3 Months Ended

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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- 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 https://asc.fasb.org/extlink&oid=124431687&loc=d3e22499-107794

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
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-URI https://asc.fasb.org/extlink&oid=126900757&loc=d3e765-108305

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
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-URI https://asc.fasb.org/extlink&oid=126900757&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 https://asc.fasb.org/extlink&oid=124431687&loc=d3e22583-107794

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