Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2020

Accounting Policies [Abstract]

Schedule of New Accounting Pronouncements and Changes in Accounting Principles [Table Text Block]

The following table illustrates the impact of adoption:

($ in thousands)	December 31, 2019		Impact of Adoption		January 1, 2020
Assets:
Loans	$	5,314,337	$	7,091	$	5,321,428
Allowance for credit losses on loans	43,288		28,387		71,675
Allowance for credit losses on held-to-maturity debt securities	—		303		303
Deferred tax asset	14,851		5,898		20,749
Liabilities:
Reserve for unfunded commitments	430		2,413		2,843
Shareholders’ Equity
Retained Earnings	380,737		(18,114)		362,623