XML 65 R45.htm IDEA: XBRL DOCUMENT v3.24.2.u1
LOANS AND ALLOWANCE FOR CREDIT LOSSES - Schedule of Allowance for Credit Losses Loans by Portfolio Segment (Details) - USD ($)
$ in Thousands
3 Months Ended 6 Months Ended 12 Months Ended
Jun. 30, 2024
Jun. 30, 2023
Jun. 30, 2024
Jun. 30, 2023
Dec. 31, 2023
Allowance for Credit Losses - Loans:          
Beginning of the period $ 22,436 $ 22,679 $ 22,908 $ 17,939 $ 17,939
Charge-offs (12) (40) (17) (97) (160)
Recoveries 16 89 74 123 611
(Reversals)/additions to ACL - Loans via provision for credit losses charged to operations (1,262) 436 (1,787) 493 (188)
Ending of the period 21,178 23,164 21,178 23,164 22,908
Cumulative Change in Accounting Principal for Adoption | Accounting Standards Update 2016-13          
Allowance for Credit Losses - Loans:          
Beginning of the period       4,706 4,706
Commercial/Agricultural Real Estate          
Allowance for Credit Losses - Loans:          
Beginning of the period 18,255 18,496 18,784 14,085 14,085
Charge-offs 0 (14) 0 (46) (46)
Recoveries 2 27 41 30 489
(Reversals)/additions to ACL - Loans via provision for credit losses charged to operations (1,224) 424 (1,792) 354 (254)
Ending of the period 17,033 18,933 17,033 18,933 18,784
Commercial/Agricultural Real Estate | Cumulative Change in Accounting Principal for Adoption | Accounting Standards Update 2016-13          
Allowance for Credit Losses - Loans:          
Beginning of the period       4,510 4,510
C&I/Agricultural operating:          
Allowance for Credit Losses - Loans:          
Beginning of the period 1,166 1,848 1,105 2,318 2,318
Charge-offs 0 0 0 0 0
Recoveries 10 16 25 31 47
(Reversals)/additions to ACL - Loans via provision for credit losses charged to operations (59) (406) (13) (560) (929)
Ending of the period 1,117 1,458 1,117 1,458 1,105
C&I/Agricultural operating: | Cumulative Change in Accounting Principal for Adoption | Accounting Standards Update 2016-13          
Allowance for Credit Losses - Loans:          
Beginning of the period       (331) (331)
Residential mortgage:          
Allowance for Credit Losses - Loans:          
Beginning of the period 2,765 2,000 2,744 599 599
Charge-offs 0 (10) 0 (24) (78)
Recoveries 2 36 3 40 42
(Reversals)/additions to ACL - Loans via provision for credit losses charged to operations 17 426 37 718 1,062
Ending of the period 2,784 2,452 2,784 2,452 2,744
Residential mortgage: | Cumulative Change in Accounting Principal for Adoption | Accounting Standards Update 2016-13          
Allowance for Credit Losses - Loans:          
Beginning of the period       1,119 1,119
Consumer installment:          
Allowance for Credit Losses - Loans:          
Beginning of the period 250 335 275 129 129
Charge-offs (12) (16) (17) (27) (36)
Recoveries 2 10 5 22 33
(Reversals)/additions to ACL - Loans via provision for credit losses charged to operations 4 (8) (19) (19) (67)
Ending of the period $ 244 321 244 321 275
Consumer installment: | Cumulative Change in Accounting Principal for Adoption | Accounting Standards Update 2016-13          
Allowance for Credit Losses - Loans:          
Beginning of the period       216 216
Unallocated          
Allowance for Credit Losses - Loans:          
Beginning of the period   0 $ 0 808 808
Charge-offs   0   0 0
Recoveries   0   0 0
(Reversals)/additions to ACL - Loans via provision for credit losses charged to operations   0   0 0
Ending of the period   $ 0   0 0
Unallocated | Cumulative Change in Accounting Principal for Adoption | Accounting Standards Update 2016-13          
Allowance for Credit Losses - Loans:          
Beginning of the period       $ (808) $ (808)