XML 46 R33.htm IDEA: XBRL DOCUMENT v3.21.2
BASIS OF PRESENTATION - Impact of Adoption (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2020
Sep. 30, 2021
Jun. 30, 2021
Sep. 30, 2020
Jun. 30, 2020
Dec. 31, 2019
New Accounting Pronouncements or Change in Accounting Principle [Line Items]            
Total loans $ 2,562,885 $ 2,534,154        
Total allowance for credit losses on loans 19,082 22,448 $ 22,815 $ 17,907 $ 16,509 $ 15,353
Decrease to retained earnings 195,607 209,426        
Tax exempt            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]            
Total loans 47,862 42,448        
Total allowance for credit losses on loans 58 85 91 68 64 67
Home equity            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]            
Total loans 100,096 88,002        
Total allowance for credit losses on loans 285 804 822 314 318 320
Total commercial loans | Commercial construction            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]            
Total loans 117,882 152,700        
Total allowance for credit losses on loans 824 2,086 2,372 717 532 317
Total commercial loans | Commercial real estate owner occupied            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]            
Total allowance for credit losses on loans       1,894   2,368
Total commercial loans | Commercial real estate non-owner occupied            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]            
Total allowance for credit losses on loans       6,457 5,926 4,695
Total commercial real estate            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]            
Total loans 1,084,381          
Total commercial real estate | Commercial real estate owner occupied            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]            
Total loans 219,217 253,792        
Total allowance for credit losses on loans 1,783 2,719 2,552 1,894 1,524  
Total commercial real estate | Commercial real estate non-owner occupied            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]            
Total loans 716,776 733,353        
Total allowance for credit losses on loans 7,864 5,582 5,604      
Total commercial and industrial            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]            
Total loans 441,069          
Total commercial and industrial | Commercial and industrial            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]            
Total loans 355,684 336,989        
Total allowance for credit losses on loans 3,137 5,306 5,225 3,282 3,056 3,262
Total residential real estate | Residential mortgages            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]            
Total loans 995,216 917,301        
Total allowance for credit losses on loans 5,010 5,792 6,069 5,078 4,991 4,213
Total consumer | Consumer other            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]            
Total loans 10,152 9,569        
Total allowance for credit losses on loans 121 $ 74 $ 80 $ 97 $ 98 $ 111
Post-CECL Adoption Portfolio Segmentation            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]            
Total loans 2,562,885          
Total allowance for credit losses on loans 24,310          
Allowance for credit losses on OBS credit exposures 1,975          
Total allowance for credit losses 26,285          
Post-CECL Adoption Portfolio Segmentation | Commercial construction            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]            
Total loans 117,882          
Total allowance for credit losses on loans 2,020          
Post-CECL Adoption Portfolio Segmentation | Commercial real estate owner occupied            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]            
Total loans 219,217          
Total allowance for credit losses on loans 2,491          
Post-CECL Adoption Portfolio Segmentation | Commercial real estate non-owner occupied            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]            
Total loans 716,776          
Total allowance for credit losses on loans 5,856          
Post-CECL Adoption Portfolio Segmentation | Tax exempt            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]            
Total loans 47,862          
Total allowance for credit losses on loans 98          
Post-CECL Adoption Portfolio Segmentation | Commercial and industrial            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]            
Total loans 355,684          
Total allowance for credit losses on loans 6,133          
Post-CECL Adoption Portfolio Segmentation | Residential mortgages            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]            
Total loans 995,216          
Total allowance for credit losses on loans 6,742          
Post-CECL Adoption Portfolio Segmentation | Home equity            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]            
Total loans 100,096          
Total allowance for credit losses on loans 888          
Post-CECL Adoption Portfolio Segmentation | Consumer other            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]            
Total loans 10,152          
Total allowance for credit losses on loans 82          
Impact of CECL Adoption            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]            
Total allowance for credit losses on loans 5,228          
Impact of CECL Adoption | Tax exempt            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]            
Total allowance for credit losses on loans 40          
Impact of CECL Adoption | Home equity            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]            
Total allowance for credit losses on loans 603          
Impact of CECL Adoption | Total commercial loans | Commercial construction            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]            
Total allowance for credit losses on loans 1,196          
Impact of CECL Adoption | Total commercial real estate | Commercial real estate owner occupied            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]            
Total allowance for credit losses on loans 708          
Impact of CECL Adoption | Total commercial real estate | Commercial real estate non-owner occupied            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]            
Total allowance for credit losses on loans (2,008)          
Impact of CECL Adoption | Total commercial and industrial | Commercial and industrial            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]            
Total allowance for credit losses on loans 2,996          
Impact of CECL Adoption | Total residential real estate | Residential mortgages            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]            
Total allowance for credit losses on loans 1,732          
Impact of CECL Adoption | Total consumer | Consumer other            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]            
Total allowance for credit losses on loans (39)          
Accounting Standards Update 2016-13            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]            
Total loans 2,562,885          
Total allowance for credit losses on loans 19,082          
Allowance for credit losses on OBS credit exposures 359          
Total allowance for credit losses 19,441          
Accounting Standards Update 2016-13 | Commercial construction            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]            
Total loans 117,882          
Total allowance for credit losses on loans 824          
Accounting Standards Update 2016-13 | Commercial real estate owner occupied            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]            
Total loans 219,217          
Total allowance for credit losses on loans 1,783          
Accounting Standards Update 2016-13 | Commercial real estate non-owner occupied            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]            
Total loans 716,776          
Total allowance for credit losses on loans 7,864          
Accounting Standards Update 2016-13 | Tax exempt            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]            
Total loans 47,862          
Total allowance for credit losses on loans 58          
Accounting Standards Update 2016-13 | Commercial and industrial            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]            
Total loans 355,684          
Total allowance for credit losses on loans 3,137          
Accounting Standards Update 2016-13 | Residential mortgages            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]            
Total loans 995,216          
Total allowance for credit losses on loans 5,010          
Accounting Standards Update 2016-13 | Home equity            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]            
Total loans 100,096          
Total allowance for credit losses on loans 285          
Accounting Standards Update 2016-13 | Consumer other            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]            
Total loans 10,152          
Total allowance for credit losses on loans 121          
Accounting Standards Update 2016-13 | Impact of CECL Adoption            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]            
Total allowance for credit losses on loans 5,228          
Allowance for credit losses on OBS credit exposures 1,616          
Total allowance for credit losses 6,844          
Total increase in Allowance for credit losses 6,844          
Tax effect (1,602)          
Decrease to retained earnings 5,242          
Accounting Standards Update 2016-13 | Impact of CECL Adoption | Commercial construction            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]            
Total allowance for credit losses on loans 1,196          
Accounting Standards Update 2016-13 | Impact of CECL Adoption | Commercial real estate owner occupied            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]            
Total allowance for credit losses on loans 708          
Accounting Standards Update 2016-13 | Impact of CECL Adoption | Commercial real estate non-owner occupied            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]            
Total allowance for credit losses on loans (2,008)          
Accounting Standards Update 2016-13 | Impact of CECL Adoption | Tax exempt            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]            
Total allowance for credit losses on loans 40          
Accounting Standards Update 2016-13 | Impact of CECL Adoption | Commercial and industrial            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]            
Total allowance for credit losses on loans 2,996          
Accounting Standards Update 2016-13 | Impact of CECL Adoption | Residential mortgages            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]            
Total allowance for credit losses on loans 1,732          
Accounting Standards Update 2016-13 | Impact of CECL Adoption | Home equity            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]            
Total allowance for credit losses on loans 603          
Accounting Standards Update 2016-13 | Impact of CECL Adoption | Consumer other            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]            
Total allowance for credit losses on loans (39)          
Accounting Standards Update 2016-13 | As Reported            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]            
Total loans 2,562,885          
Total allowance for credit losses on loans 19,082          
Allowance for credit losses on OBS credit exposures 359          
Total allowance for credit losses 19,441          
Accounting Standards Update 2016-13 | As Reported | Commercial construction            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]            
Total loans 131,123          
Total allowance for credit losses on loans 1,044          
Accounting Standards Update 2016-13 | As Reported | Commercial real estate            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]            
Total loans 953,258          
Total allowance for credit losses on loans 10,199          
Accounting Standards Update 2016-13 | As Reported | Tax exempt            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]            
Total loans 63,431          
Total allowance for credit losses on loans 80          
Accounting Standards Update 2016-13 | As Reported | Commercial and industrial            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]            
Total loans 377,638          
Total allowance for credit losses on loans 3,302          
Accounting Standards Update 2016-13 | As Reported | Residential mortgages            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]            
Total loans 923,891          
Total allowance for credit losses on loans 4,078          
Accounting Standards Update 2016-13 | As Reported | Home equity            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]            
Total loans 102,464          
Total allowance for credit losses on loans 258          
Accounting Standards Update 2016-13 | As Reported | Consumer other            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]            
Total loans 11,080          
Total allowance for credit losses on loans 121          
Accounting Standards Update 2016-13 | Reclassification to CECL Portfolio Segmentation | Commercial construction            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]            
Total loans (13,241)          
Total allowance for credit losses on loans (220)          
Accounting Standards Update 2016-13 | Reclassification to CECL Portfolio Segmentation | Commercial real estate            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]            
Total loans (953,258)          
Total allowance for credit losses on loans (10,199)          
Accounting Standards Update 2016-13 | Reclassification to CECL Portfolio Segmentation | Commercial real estate owner occupied            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]            
Total loans 219,217          
Total allowance for credit losses on loans 1,783          
Accounting Standards Update 2016-13 | Reclassification to CECL Portfolio Segmentation | Commercial real estate non-owner occupied            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]            
Total loans 716,776          
Total allowance for credit losses on loans 7,864          
Accounting Standards Update 2016-13 | Reclassification to CECL Portfolio Segmentation | Tax exempt            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]            
Total loans (15,569)          
Total allowance for credit losses on loans (22)          
Accounting Standards Update 2016-13 | Reclassification to CECL Portfolio Segmentation | Commercial and industrial            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]            
Total loans (21,954)          
Total allowance for credit losses on loans (165)          
Accounting Standards Update 2016-13 | Reclassification to CECL Portfolio Segmentation | Residential mortgages            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]            
Total loans 71,325          
Total allowance for credit losses on loans 932          
Accounting Standards Update 2016-13 | Reclassification to CECL Portfolio Segmentation | Home equity            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]            
Total loans (2,368)          
Total allowance for credit losses on loans 27          
Accounting Standards Update 2016-13 | Reclassification to CECL Portfolio Segmentation | Consumer other            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]            
Total loans $ (928)