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Significant Accounting Policies (Tables)
6 Months Ended
Jun. 30, 2020
Significant Accounting Policies  
Impact of ASC Topic 326

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

January 1, 2020

Pre-tax

Post ASC 326

Pre-ASC 326

impact of ASC 326

    

Adoption

    

Adoption

    

Adoption

Assets:

Allowance

Commercial

$

19,006

$

18,291

$

715

Commercial real estate

30,496

21,190

9,306

Real estate construction

6,158

3,204

2,954

Retail real estate

13,787

10,495

3,292

Retail other

1,134

568

566

Total allowance for credit losses

$

70,581

$

53,748

$

16,833

Liabilities:

 

Reserve for off-balance-sheet credit exposures

$

5,492

 

 

5,492