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Significant Accounting Policies (Tables)
3 Months Ended
Mar. 31, 2020
Significant Accounting Policies  
Impact of ASC Topic 326

The following table illustrates the impact of ASC 326 (dollars in thousands):

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January 1, 2020

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Pre-tax

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Post ASC 326

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Pre-ASC 326

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impact of ASC 326

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Adoption

    

Adoption

    

Adoption

Assets:

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​

​

​

​

​

​

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Allowance

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​

​

​

​

​

​

​

​

Commercial

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$

19,006

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$

18,291

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$

715

Commercial real estate

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​

30,496

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​

21,190

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​

9,306

Real estate construction

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​

6,158

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​

3,204

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​

2,954

Retail real estate

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13,787

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10,495

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​

3,292

Retail other

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1,134

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​

568

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​

566

Total allowance for credit losses

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$

70,581

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$

53,748

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$

16,833

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​

​

​

​

​

​

​

​

Liabilities:

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​

​

​

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Reserve for off-balance-sheet credit exposures

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$

5,492

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—

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5,492