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Note 3 - Acquisition Activity - Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Thousands | Aug. 31, 2018 | Mar. 31, 2019 | Dec. 31, 2018
--- | --- | --- | ---
Assets Acquired: |  |  |
Cash and cash equivalents | $ 3,085 |  |
Investment securities, available-for-sale | 5,977 |  |
Federal Home Loan Bank stock, at cost | 565 |  |
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Loans | 154,577 |  |
Allowance for loan losses |  |  |
Net loans | 154,577 |  |
Premises and equipment, net | 1,215 |  |
Other real estate owned | 85 |  |
Other assets | 223 |  |
Core deposit intangible | 2,048 |  |
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets, Total | 167,775 |  |
Liabilities Assumed: |  |  |
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Deposits | 140,375 |  |
Short-term borrowings | 10,000 |  |
Other liabilities | 437 |  |
Total liabilities assumed | 150,812 |  |
Shareholders’ Equity Assumed: |  |  |
Common stock |  |  |
Surplus |  |  |
Accumulated other comprehensive income, net of tax |  |  |
Retained earnings |  |  |
Total shareholders’ equity assumed |  |  |
Total liabilities and shareholders’ equity assumed | 150,812 |  |
Net assets acquired | 16,963 |  |
Business Combination, Consideration Transferred, Total | 24,398 |  |
Goodwill, Ending Balance | 7,435 | $ 7,435 | $ 7,400
The Peoples Bank [Member] |  |  |
Assets Acquired: |  |  |
Cash and cash equivalents | 3,085 |  |
Investment securities, available-for-sale | 5,977 |  |
Federal Home Loan Bank stock, at cost | 565 |  |
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Loans | 156,772 |  |
Loans, fair value adjustments | (2,195) |  |
Allowance for loan losses | (1,702) |  |
Allowance for loan losses, fair value adjustments | 1,702 |  |
Net loans | 155,070 |  |
Net loans, fair value adjustments | (493) |  |
Premises and equipment, net | 1,198 |  |
Premises and equipment, net, fair value adjustments | 17 |  |
Other real estate owned | 85 |  |
Other assets | 551 |  |
Other assets, fair value adjustments | (328) |  |
Core deposit intangible |  |  |
Core deposit intangible, fair value adjustments | 2,048 |  |
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets, Total | 166,531 |  |
Total assets acquired, fair value adjustments | 1,244 |  |
Liabilities Assumed: |  |  |
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Deposits | 140,033 |  |
Deposits, fair value adjustments | 342 |  |
Short-term borrowings | 10,000 |  |
Other liabilities | 437 |  |
Total liabilities assumed | 150,470 |  |
Total liabilities assumed, fair value adjustments | 342 |  |
Shareholders’ Equity Assumed: |  |  |
Common stock | 1,027 |  |
Common stock, fair value adjustments | (1,027) |  |
Surplus | 5,280 |  |
Surplus, fair value adjustments | (5,280) |  |
Accumulated other comprehensive income, net of tax | 17 |  |
Accumulated other comprehensive income, net of tax, fair value adjustments | (17) |  |
Retained earnings | 9,737 |  |
Retained earnings, fair value adjustments | (9,737) |  |
Total shareholders’ equity assumed | 16,061 |  |
Total shareholders’ equity assumed, fair value adjustments | (16,061) |  |
Total liabilities and shareholders’ equity assumed | 166,531 |  |
Total liabilities and shareholders’ equity assumed, fair value adjustments | (15,719) |  |
Business Combination, Consideration Transferred, Total | 23,400 |  |
Goodwill, Ending Balance | $ 7,400 |  | $ 7,400

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- Definition This element represents the amount of any measurement period adjustment (as defined) realized during the reporting period to allowance for loan losses assumed in connection with a business combination for which the initial accounting was incomplete. + References No definition available. + Details
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- Definition This element represents the amount of any measurement period adjustment (as defined) realized during the reporting period to assets acquired in connection with a business combination for which the initial accounting was incomplete. + References No definition available. + Details
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- Definition This element represents the amount of any measurement period adjustment (as defined) realized during the reporting period to common stock acquired in connection with a business combination for which the initial accounting was incomplete. + References No definition available. + Details
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- Definition This element represents the amount of any measurement period adjustment (as defined) realized during the reporting period to deposits assumed in connection with a business combination for which the initial accounting was incomplete. + References No definition available. + Details
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- Definition This element represents the amount of any measurement period adjustment (as defined) realized during the reporting period to liabilities assumed in connection with a business combination for which the initial accounting was incomplete. + References No definition available. + Details
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- Definition This element represents the amount of any measurement period adjustment (as defined) realized during the reporting period to liabilities and shareholders equity assumed in connection with a business combination for which the initial accounting was incomplete. + References No definition available. + Details
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- Definition This element represents the amount of any measurement period adjustment (as defined) realized during the reporting period to loans acquired in connection with a business combination for which the initial accounting was incomplete. + References No definition available. + Details
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- Definition This element represents the amount of any measurement period adjustment (as defined) realized during the reporting period to loans net acquired in connection with a business combination for which the initial accounting was incomplete. + References No definition available. + Details
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- Definition This element represents the amount of any measurement period adjustment (as defined) realized during the reporting period to other assets acquired in connection with a business combination for which the initial accounting was incomplete. + References No definition available. + Details
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- Definition This element represents the amount of any measurement period adjustment (as defined) realized during the reporting period to retained earnings acquired in connection with a business combination for which the initial accounting was incomplete. + References No definition available. + Details
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- Definition This element represents the amount of any measurement period adjustment (as defined) realized during the reporting period to surplus acquired in connection with a business combination for which the initial accounting was incomplete. + References No definition available. + Details
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- Definition Amount of accumulated other comprehensive income, net of tax assumed at the acquisition date. + References No definition available. + Details
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- Definition The amount of allowance for loan losses recognized as of the acquisition date. + References No definition available. + Details
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- Definition Amount of common stock assumed at the acquisition date. + References No definition available. + Details
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- Definition Amount of deposits assumed at the acquisition date. + References No definition available. + Details
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- Definition The amount of Federal Home Loan Bank stock recognized as of the acquisition date. + References No definition available. + Details
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- Definition Amount of liabilities and shareholders equity assumed at the acquisition date. + References No definition available. + Details
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- Definition Amount of loans acquired at the acquisition date. + References No definition available. + Details
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- Definition The amount of net loans recognized as of the acquisition date. + References No definition available. + Details
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- Definition The amount of other real estate owned recognized as of the acquisition date. + References No definition available. + Details
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- Definition Amount of retained earnings assumed at the acquisition date. + References No definition available. + Details
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- Definition Amount of shareholders equity assumed at the acquisition date. + References No definition available. + Details
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- Definition Amount of surplus assumed at the acquisition date. + References No definition available. + Details
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- Definition Amount of consideration transferred, consisting of acquisition-date fair value of assets transferred by the acquirer, liabilities incurred by the acquirer, and equity interest issued by the acquirer. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 30 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=116859721&loc=d3e6613-128477 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=35744584&loc=d3e6927-128479 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 30 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=116859721&loc=d3e6578-128477 + Details
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- Definition This element represents the amount of any measurement period adjustment (as defined) realized during the reporting period to intangibles acquired in connection with a business combination for which the initial accounting was incomplete. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 4A -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=116869197&loc=SL65897772-128472 + Details
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- Definition This element represents the amount of any measurement period adjustment (as defined) realized during the reporting period to property, plant, and equipment acquired in connection with a business combination for which the initial accounting was incomplete. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 4A -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=116869197&loc=SL65897772-128472 + Details
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- Definition Amount of assets acquired at the acquisition date. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=116869197&loc=d3e4845-128472 + Details
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- Definition Amount of currency on hand as well as demand deposits with banks or financial institutions, acquired at the acquisition date. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=116869197&loc=d3e4845-128472 + Details
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- Definition Amount of investments in debt and equity securities, including, but not limited to, held-to-maturity, trading and available-for-sale expected to be converted to cash, sold or exchanged within one year or the normal operating cycle, if longer, acquired at the acquisition date. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=116869197&loc=d3e4845-128472 + Details
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- Definition Amount of long-term debt due within one year or within the normal operating cycle, if longer, assumed at the acquisition date. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=116869197&loc=d3e4845-128472 + Details
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- Definition The amount of identifiable intangible assets recognized as of the acquisition date. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 55 -Paragraph 37 -URI http://asc.fasb.org/extlink&oid=116868840&loc=d3e2207-128464 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=116869197&loc=d3e4845-128472 + Details
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- Definition Amount of liabilities assumed at the acquisition date. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=116869197&loc=d3e4845-128472 + Details
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- Definition Amount recognized as of the acquisition date for the identifiable assets acquired in excess of (less than) the aggregate liabilities assumed. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 55 -Paragraph 37 -URI http://asc.fasb.org/extlink&oid=116868840&loc=d3e2207-128464 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=116869197&loc=d3e4845-128472 + Details
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- Definition Amount of other assets expected to be realized or consumed after one year or the normal operating cycle, if longer, acquired at the acquisition date. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=116869197&loc=d3e4845-128472 + Details
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