XML 22 R13.htm IDEA: XBRL DOCUMENT v3.22.2
Acquired Credit Impaired Loans
6 Months Ended
Jun. 30, 2022
Receivables [Abstract]  
Acquired Credit Impaired Loans Acquired Credit Impaired Loans
The following table provides at June 30, 2022 and December 31, 2021 the major classifications of acquired credit impaired loans that are accounted for in accordance with ASC 310-30 (in thousands):
June 30, 2022December 31, 2021
Acquired from First Capital Bancshares, Inc.
Commercial & industrial$
Commercial, secured by real estate— — 
Residential real estate234 398 
Other loans, including deposit overdrafts— — 
  Loans, gross235 399 
Less allowance for loan losses— — 
  Loans, net$235 399 
Acquired from Eaton National Bank & Trust Co.
Commercial & industrial$408 — 
Commercial, secured by real estate276 310 
Residential real estate441 463 
Other loans, including deposit overdrafts— — 
  Loans, gross1,125 773 
Less allowance for loan losses— — 
  Loans, net$1,125 773 
Acquired from BNB Bancorp, Inc.
Commercial & industrial$— — 
Commercial, secured by real estate641 688 
Residential real estate49 51 
Other loans, including deposit overdrafts— — 
  Loans, gross690 739 
Less allowance for loan losses— — 
  Loans, net$690 739 
Acquired from Columbus First Bancorp, Inc.
Commercial & industrial$68 87 
Commercial, secured by real estate585 614 
Residential real estate247 251 
Other loans, including deposit overdrafts— — 
  Loans, gross900 952 
Less allowance for loan losses— — 
  Loans, net$900 952 
Total
Commercial & industrial$477 88 
Commercial, secured by real estate1,502 1,612 
Residential real estate971 1,163 
Other loans, including deposit overdrafts— — 
Loans, gross2,950 2,863 
Less allowance for loan losses— — 
  Loans, net$2,950 2,863 
The following table provides the outstanding balance and related carrying amount for acquired credit impaired loans at the dates indicated (in thousands):
June 30, 2022December 31, 2021
Outstanding balance$3,759 3,769 
Carrying amount2,950 2,863 

Activity during the three and six months ended June 30, 2022 and 2021 for the accretable discount related to acquired credit impaired loans is as follows (in thousands):
Three Months Ended June 30,Six Months Ended June 30,
2022202120222021
Accretable discount at beginning of period$83 123 $116 182 
Reclassification from nonaccretable discount to accretable discount11 31 28 43 
Accretion(51)(70)(101)(141)
Accretable discount at end of period$43 84 $43 84