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Basis of Presentation (Tables)
 12 Months Ended
Dec. 31, 2023
Basis of Presentation [Abstract]  
Impact of Financial Instruments - Credit Losses Adoption

The impact of the January 1, 2022 adoption entry is summarized in the table below:

(in thousands)
  
December 31,
2021 Pre-CECL
Adoption
    
Impact of
Adoption
    
January 1, 2022
Post-CECL
Adoption
  
Assets:
                  
Allowance for credit losses on loans
  
$
44,267
    
$
2,353
    
$
46,620
  
Allowance for credit losses on securities
    
-
      
-
      
-
  
Liabilities and shareholders’ equity:
                        
Other liabilities (ACL unfunded loan commitments)
    
18
      
2,335
      
2,353
  
Tax Effect, net (included in other assets)
 
-
      
(1,218
)
    
-
  
Total
    44,285       3,470       48,973  
                         
Undivided Profits
  
$
349,056
    
$
(3,470
)
  
$
345,586