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Nature of Operations and Summary of Significant Accounting Policies (Tables)
6 Months Ended
Jun. 30, 2023
Accounting Standards Update and Change in Accounting Principle [Abstract]  
Schedule of Impact of ASC 326 on Allowance for Credit Losses by Loan Category

The following table illustrates the impact of ASC 326 on the allowance for credit losses by loan category at the January 1, 2023 adoption date:
 

 

 

January 1, 2023

 

(Dollars in thousands)

 

Post-ASC 326 Adoption

 

 

Pre-ASC 326 Adoption

 

 

Impact of ASC 326 Adoption

 

Real estate loans:

 

 

 

 

 

 

 

 

 

   Non-farm non-residential owner occupied

 

$

5,097

 

 

$

3,773

 

 

$

1,324

 

   Non-farm non-residential non-owner occupied

 

 

8,351

 

 

 

5,741

 

 

 

2,610

 

   Residential

 

 

2,060

 

 

 

1,064

 

 

 

996

 

   Construction, development & other

 

 

4,661

 

 

 

3,053

 

 

 

1,608

 

   Farmland

 

 

94

 

 

 

82

 

 

 

12

 

Commercial & industrial

 

 

13,366

 

 

 

16,269

 

 

 

(2,903

)

Consumer

 

 

10

 

 

 

6

 

 

 

4

 

Municipal and other

 

 

712

 

 

 

363

 

 

 

349

 

 

 

$

34,351

 

 

$

30,351

 

 

$

4,000