XML 54 R38.htm IDEA: XBRL DOCUMENT v3.25.4
ALLOWANCE FOR CREDIT LOSSES (Tables)
 12 Months Ended
Dec. 31, 2025
Receivables [Abstract]  
Schedule of Allowance for Credit Losses The following tables present the balance sheet activity in the ACL by portfolio segment for loans for the years ended December 31, 2025 and 2024.
 
(dollars in thousands)Balance, December 31, 2024Adoption of ASU 2025-08Charge-offsRecoveriesProvision for credit losses on loansBalance, December 31, 2025
Year ended December 31, 2025     
Construction, land & land development$1,306 $266 $— $1 $901 $2,474 
Other commercial real estate6,459 2,007 (509)266 (508)7,715 
  Total commercial real estate7,765 2,273 (509)267 393 10,189 
Residential real estate5,502 2,064 (183)195 (2,090)5,488 
Commercial, financial & agricultural2,904 138 (3,389)120 4,121 3,894 
Consumer and other2,809 144 (1,618)35 2,073 3,443 
Total allowance for credit losses on loans$18,980 $4,619 $(5,699)$617 $4,497 $23,014 
(dollars in thousands)Balance, December 31, 2023Charge-offsRecoveriesProvision for credit losses on loansBalance, December 31, 2024
Year ended December 31, 2024
Construction, land & land development$2,204 $— $16 $(914)$1,306 
Other commercial real estate7,064 (20)57 (642)6,459 
  Total commercial real estate9,268 (20)73 (1,556)7,765 
Residential real estate5,105 (427)256 568 5,502 
Commercial, financial & agricultural2,110 (2,467)161 3,100 2,904 
Consumer and other1,888 (604)25 1,500 2,809 
Total allowance for credit losses on loans$18,371 $(3,518)$515 $3,612 $18,980 
The following table presents the balance and activity in the allowance for credit losses for unfunded commitments for the years ended December 31, 2025 and 2024.

(dollars in thousands)December 31, 2025December 31, 2024
Beginning balance$813 $1,375 
Adjustment to allowance for unfunded commitments for adoption of ASU 2025-08134 — 
Provision for (recovery of ) unfunded commitments3 (562)
Ending balance$950 $813