XML 31 R22.htm IDEA: XBRL DOCUMENT v3.23.1
NOTE 1 - BASIS OF PRESENTATION (Tables)
3 Months Ended
Mar. 31, 2023
Accounting Policies [Abstract]  
Accounting Standards Update and Change in Accounting Principle [Table Text Block]
(in thousands)  December 31, 2022
Pre-ASC 326 Adoption
  Impact of ASC 326
Adoption
  January 1, 2023
Post-ASC Adoption
Assets:               
Loans  $1,228,517   $   $1,228,517 
Allowance for credit losses on loans   (14,846)   (271)   (15,117)
Deferred tax assets, net   8,492    286    8,778 
Liabilities and shareholders’ equity:               
Other liabilities (ACL unfunded loan commitments)   178    913    1,091 
Retained Earnings   102,178    (898)   101,280