Accounting Policies (Tables)

3 Months Ended

Mar. 31, 2021

Accounting Policies [Abstract]

Accounting Standards Update and Change in Accounting Principle

The following table illustrates the impact of ASC 326:

	January 1, 2021
(In thousands)	As Reported Under ASC 326		Pre-ASC 326 Adoption		Impact of ASC 326 Adoption
Assets:
Loans	$	7,177,666	$	7,177,785	$	(119)
ACL on loans
Commercial, financial and agricultural	17,351		25,608		(8,257)
Commercial real estate	25,599		23,480		2,119
Construction real estate:	5,390		7,288		(1,898)
Residential real estate:	14,484		11,363		3,121
Consumer	28,343		17,418		10,925
Leases	598		518		80
Total ACL on loans	$	91,765	$	85,675	$	6,090
Liabilities:
ACL on off-balance sheet commitments	$	3,982	$	116	$	3,866
Net deferred tax liability	$	777	$	2,892	$	(2,115)
Shareholders' equity:	$	1,032,300	$	1,040,256	$	(7,956)