July 1, 2023

As reported under
ASC 326

Pre-ASC 326

Impact of
ASC 326

(In thousands)

Assets

ACL on loans:

Other commercial real estate

(4

)

(4

)

—

Residential

(1,066

)

(1,039

)

(27

)

Consumer

(93

)

(73

)

(20

)

Total ACL on loans

$

(1,163

)

$

(1,116

)

$

(47

)

Deferred income taxes

$

1,971

$

1,958

$

13

Liabilities

Liability for credit losses for unfunded commitments

$

—

$

—

$

—

Shareholders' equity

Retained earnings

$

127,065

$

127,099

$

(34

)