Basis of Accounting and Consolidation (Tables)

3 Months Ended

Mar. 31, 2020

New Accounting Pronouncement Or Change In Accounting Principal Effect Of Change On Financing Receivable Allowance For Credit Losses [Line Items]

Schedule of Amounts Recognized in Other Comprehensive Income (Loss) [Table Text Block]

The components of accumulated other comprehensive income (loss) included in stockholders’ equity as of March 31, 2020 and December 31, 2019 are as follows (in thousands):

	Unrealized Gain (Loss) on Securities
March 31, 2020
Net unrealized gains on securities available-for-sale	$	7,366
Unamortized losses on held-to-maturity securities transferred from available-for-sale	(30		)
Tax expense	(2,127		)
Balance at March 31, 2020	$	5,209

December 31, 2019
Net unrealized gains on securities available-for-sale	$	11,825
Unamortized losses on held-to-maturity securities transferred from available-for-sale	(50		)
Tax Expense	(3,415		)
Balance at December 31, 2019	$	8,360

Schedule of Amounts Reclassified from Accumulated Other Comprehensive Income [Table Text Block]

Amounts reclassified from accumulated other comprehensive income and the affected line items in the statements of income during the three months ended March 31, 2020 and 2019, were as follows (in thousands):

	Amounts Reclassified from Other Comprehensive Income						Affected Line Item in the Statements of Income
	Three months ended March 31,
	2020			2019
Realized gains on available-for-sale securities	$	531		$	54		Securities gains, net
Tax effect	(154		)	(16		)	Income taxes
Total reclassifications out of accumulated other comprehensive income	$	377		$	38		Net reclassified amount

Accounting Standards Update 2016-13 [Member]

New Accounting Pronouncement Or Change In Accounting Principal Effect Of Change On Financing Receivable Allowance For Credit Losses [Line Items]

New Accounting Pronouncement Effect Of Change On Financing Receivable Allowance For Credit Losses [Table Text Block]

The following table illustrates the impact of ASU 2016-13 adoption (in thousands):

	January 1, 2020
	As reported under ASU 2016-13		Pre-ASU 2016-13 Adoption		Impact of ASU 2016-13 Adoption
Assets:
Construction & Land Development	$	1,033	$	1,146	$	(113	)
Farm	1,323		1,093		230
1-4 Family Residential Properties	2,142		1,386		756
Commercial Real Estate	11,739		11,198		541
Agricultural	1,023		1,386		(363		)
Commercial & Industrial	9,428		9,273		155
Consumer	1,895		1,429		466
Allowance for credit losses for all loans	$	28,583	$	26,911	$	1,672
Liabilities:
Allowance for credit losses on off-balance sheet exposures	$	69	$	—	$	69

New Accounting Pronouncement Effect Of Change On Financing Receivable, Purchased With Credit Deterioration, Allowance For Credit Losses [Table Text Block]

The following table illustrates the impact of ASU 2013-13 adoption for PCD assets previously classified as PCI included in the table above (in thousands):

	January 1, 2020
	As reported under ASU 2016-13		Pre-ASU 2016-13 Adoption		Impact of ASU 2016-13 Adoption
Construction & Land Development	$	291	$	—	$	291
1-4 Family Residential Properties	48		6		42
Commercial Real Estate	818		359		459
Commercial & Industrial	41		—		41
Allowance for credit losses for PCD loans	$	1,198	$	365	$	833