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Note 1 - General (Tables)

6 Months Ended

Jun. 30, 2023

Notes Tables

Accounting Standards Update and Change in Accounting Principle [Table Text Block]

		January 1, 2023				December 31, 2022
		As reported Under				Pre-ASC 326				Impact of ASC
(dollars in thousands)		ASC 326				Adoption				326 Adoption
Assets:
Allowance for credit losses on held to maturity securities:			-								-
Corporate securities			132				-				132
Allowance for credit losses on loans:											-
Construction and land development			233				546				(313	)
Secured by 1-4 family residential			2,517				1,108				1,409
Other real estate loans			5,311				3,609				1,702
Commercial and industrial loans			1,487				1,874				(387	)
Consumer and other loans			84				309				(225	)
Allowance for credit losses on loans			9,632				7,446				2,186
Liabilities:
Allowance for credit losses for unfunded commitments			153				-				153

X

- 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.

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