XML 79 R68.htm IDEA: XBRL DOCUMENT v3.21.2
Note 4 - Loans and Allowance for Credit Losses on Loans - Allowance for Loan Losses by Portfolio Segment and Based on Impairment Evaluation Method (Details) - USD ($)
$ in Thousands
3 Months Ended 6 Months Ended
Jan. 01, 2020
Jun. 30, 2021
Jun. 30, 2020
Jun. 30, 2021
Jun. 30, 2020
Dec. 31, 2020
Beginning balance $ 26,791 [1] $ 50,714 $ 42,143 $ 51,920 $ 26,791 [1]  
Initial Allowance on PCD Loans   6,757 0 6,757 1,635  
Provision for credit losses   4,697 5,550 3,497 11,100  
Charge-offs   (3,442) (98) (3,564) (272)  
Recoveries   698 113 814 233  
Ending balance 36,647 [1] 59,424 47,708 59,424 47,708  
Impact of Adopting ASC 326     0   8,221  
Loans, individually evaluated for impairment   19,128   19,128   $ 12,531
Allowance for loans, individually evaluated for impairment   4,164   4,164   3,066
Real Estate [Member]            
Loans, individually evaluated for impairment   18,060   18,060   12,432
Accounts Receivable and Equipment [Member]            
Loans, individually evaluated for impairment   1,010   1,010   95
Other Collateral [Member]            
Loans, individually evaluated for impairment   58   58   3
Home Equity Line of Credit [Member]            
Beginning balance 728 843 623 895 728  
Initial Allowance on PCD Loans   147 0 147 0  
Provision for credit losses   239 209 187 (10)  
Charge-offs   0 0 0 0  
Recoveries   1 0 1 0  
Ending balance 842 1,230 832 1,230 832  
Impact of Adopting ASC 326     0   114  
Loans, individually evaluated for impairment   366   366   221
Allowance for loans, individually evaluated for impairment   100   100   0
Home Equity Line of Credit [Member] | Real Estate [Member]            
Loans, individually evaluated for impairment   366   366   221
Home Equity Line of Credit [Member] | Accounts Receivable and Equipment [Member]            
Loans, individually evaluated for impairment   0   0   0
Home Equity Line of Credit [Member] | Other Collateral [Member]            
Loans, individually evaluated for impairment   0   0   0
Commercial Real Estate Portfolio Segment [Member]            
Beginning balance 8,562 27,127 19,944 26,379 8,562  
Initial Allowance on PCD Loans   3,603 0 3,603 1,502  
Provision for credit losses   1,071 5,600 1,788 10,990  
Charge-offs   (3,065) 0 (3,065) 0  
Recoveries   559 1 590 3  
Ending balance 14,552 29,295 25,545 29,295 25,545  
Impact of Adopting ASC 326     0   4,488  
Loans, individually evaluated for impairment   15,715   15,715   11,681
Allowance for loans, individually evaluated for impairment   3,549   3,549   3,050
Commercial Real Estate Portfolio Segment [Member] | Real Estate [Member]            
Loans, individually evaluated for impairment   15,715   15,715   11,681
Commercial Real Estate Portfolio Segment [Member] | Accounts Receivable and Equipment [Member]            
Loans, individually evaluated for impairment   0   0   0
Commercial Real Estate Portfolio Segment [Member] | Other Collateral [Member]            
Loans, individually evaluated for impairment   0   0   0
Commercial Real Estate Portfolio Segment [Member] | Non-owner Occupied [Member]            
Beginning balance 5,235 20,062 13,435 19,396 5,235  
Initial Allowance on PCD Loans   1,491 0 1,491 152  
Provision for credit losses   1,255 5,403 1,890 10,503  
Charge-offs   (3,065) 0 (3,065) 0  
Recoveries   4 1 35 3  
Ending balance 8,333 19,747 18,839 19,747 18,839  
Impact of Adopting ASC 326     0   2,946  
Loans, individually evaluated for impairment   9,600   9,600   10,278
Allowance for loans, individually evaluated for impairment   1,449   1,449   3,037
Commercial Real Estate Portfolio Segment [Member] | Non-owner Occupied [Member] | Real Estate [Member]            
Loans, individually evaluated for impairment   9,600   9,600   10,278
Commercial Real Estate Portfolio Segment [Member] | Non-owner Occupied [Member] | Accounts Receivable and Equipment [Member]            
Loans, individually evaluated for impairment   0   0   0
Commercial Real Estate Portfolio Segment [Member] | Non-owner Occupied [Member] | Other Collateral [Member]            
Loans, individually evaluated for impairment   0   0   0
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied [Member]            
Beginning balance 3,327 7,065 6,509 6,983 3,327  
Initial Allowance on PCD Loans   2,112 0 2,112 1,350  
Provision for credit losses   (184) 197 (102) 487  
Charge-offs   0 0 0 0  
Recoveries   555 0 555 0  
Ending balance 6,219 9,548 6,706 9,548 6,706  
Impact of Adopting ASC 326     0   1,542  
Loans, individually evaluated for impairment   6,115   6,115   1,403
Allowance for loans, individually evaluated for impairment   2,100   2,100   13
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied [Member] | Real Estate [Member]            
Loans, individually evaluated for impairment   6,115   6,115   1,403
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied [Member] | Accounts Receivable and Equipment [Member]            
Loans, individually evaluated for impairment   0   0   0
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied [Member] | Other Collateral [Member]            
Loans, individually evaluated for impairment   0   0   0
Commercial and Industrial Portfolio Segment [Member]            
Loans, individually evaluated for impairment   1,082   1,082   111
Allowance for loans, individually evaluated for impairment   399   399   16
Commercial and Industrial Portfolio Segment [Member] | Real Estate [Member]            
Loans, individually evaluated for impairment   14   14   16
Commercial and Industrial Portfolio Segment [Member] | Accounts Receivable and Equipment [Member]            
Loans, individually evaluated for impairment   1,010   1,010   95
Commercial and Industrial Portfolio Segment [Member] | Other Collateral [Member]            
Loans, individually evaluated for impairment   58   58   0
Commercial and Industrial Portfolio Segment [Member] | Term [Member]            
Beginning balance 6,782 8,469 [2] 7,990 8,970 [2] 6,782  
Initial Allowance on PCD Loans   1,022 [2] 0 1,022 [2] 0  
Provision for credit losses   355 [2] (651) (97) [2] 185  
Charge-offs   (114) [2] 0 (169) [2] 0  
Recoveries   16 [2] 0 22 [2] 7  
Ending balance   9,748 [2] 7,339 9,748 [2] 7,339  
Impact of Adopting ASC 326     0   365  
Loans, individually evaluated for impairment   1,082   1,082   23
Allowance for loans, individually evaluated for impairment   399   399   16
Commercial and Industrial Portfolio Segment [Member] | Term [Member] | Real Estate [Member]            
Loans, individually evaluated for impairment   14   14   16
Commercial and Industrial Portfolio Segment [Member] | Term [Member] | Accounts Receivable and Equipment [Member]            
Loans, individually evaluated for impairment   1,010   1,010   7
Commercial and Industrial Portfolio Segment [Member] | Term [Member] | Other Collateral [Member]            
Loans, individually evaluated for impairment   58   58   0
Commercial and Industrial Portfolio Segment [Member] | Lines of Credit [Member]            
Beginning balance 5,657 2,983 3,866 3,614 5,657  
Initial Allowance on PCD Loans   1,755 0 1,755 0  
Provision for credit losses   502 (624) (129) (887)  
Charge-offs   0 0 0 0  
Recoveries   0 0 0 0  
Ending balance 4,129 5,240 3,242 5,240 3,242  
Impact of Adopting ASC 326     0   (1,528)  
Loans, individually evaluated for impairment   0   0   88
Allowance for loans, individually evaluated for impairment   0   0   0
Commercial and Industrial Portfolio Segment [Member] | Lines of Credit [Member] | Real Estate [Member]            
Loans, individually evaluated for impairment   0   0   0
Commercial and Industrial Portfolio Segment [Member] | Lines of Credit [Member] | Accounts Receivable and Equipment [Member]            
Loans, individually evaluated for impairment   0   0   88
Commercial and Industrial Portfolio Segment [Member] | Lines of Credit [Member] | Other Collateral [Member]            
Loans, individually evaluated for impairment   0   0   0
Total Commercial and Industrial Portfolio Segment [Member]            
Beginning balance 12,439 11,452 11,856 12,584 12,439  
Initial Allowance on PCD Loans   2,777 0 2,777 0  
Provision for credit losses   857 (1,275) (226) (702)  
Charge-offs   (114) 0 (169) 0  
Recoveries   16 0 22 7  
Ending balance 11,276 14,988 10,581 14,988 10,581  
Impact of Adopting ASC 326     0   (1,163)  
Residential Real Estate Portfolio Segment [Member]            
Beginning balance 2,474 5,001 4,121 5,207 2,474  
Initial Allowance on PCD Loans   230 0 230 99  
Provision for credit losses   2,577 337 2,373 369  
Charge-offs   (40) (18) (43) (18)  
Recoveries   4 2 5 2  
Ending balance 4,089 7,772 4,442 7,772 4,442  
Impact of Adopting ASC 326     0   1,516  
Loans, individually evaluated for impairment   1,958   1,958   514
Allowance for loans, individually evaluated for impairment   116   116   0
Residential Real Estate Portfolio Segment [Member] | Real Estate [Member]            
Loans, individually evaluated for impairment   1,958   1,958   514
Residential Real Estate Portfolio Segment [Member] | Accounts Receivable and Equipment [Member]            
Loans, individually evaluated for impairment   0   0   0
Residential Real Estate Portfolio Segment [Member] | Other Collateral [Member]            
Loans, individually evaluated for impairment   0   0   0
Residential Real Estate Portfolio Segment [Member] | Non-owner Occupied [Member]            
Beginning balance 947 1,709 1,419 1,818 947  
Initial Allowance on PCD Loans   88 0 88 0  
Provision for credit losses   1,624 175 1,514 218  
Charge-offs   0 0 0 0  
Recoveries   1 0 2 0  
Ending balance 1,376 3,422 1,594 3,422 1,594  
Impact of Adopting ASC 326     0   429  
Loans, individually evaluated for impairment   154   154   101
Allowance for loans, individually evaluated for impairment   0   0   0
Residential Real Estate Portfolio Segment [Member] | Non-owner Occupied [Member] | Real Estate [Member]            
Loans, individually evaluated for impairment   154   154   101
Residential Real Estate Portfolio Segment [Member] | Non-owner Occupied [Member] | Accounts Receivable and Equipment [Member]            
Loans, individually evaluated for impairment   0   0   0
Residential Real Estate Portfolio Segment [Member] | Non-owner Occupied [Member] | Other Collateral [Member]            
Loans, individually evaluated for impairment   0   0   0
Residential Real Estate Portfolio Segment [Member] | Owner Occupied [Member]            
Beginning balance 1,527 3,292 2,702 3,389 1,527  
Initial Allowance on PCD Loans   142 0 142 99  
Provision for credit losses   953 162 859 151  
Charge-offs   (40) (18) (43) (18)  
Recoveries   3 2 3 2  
Ending balance 2,713 4,350 2,848 4,350 2,848  
Impact of Adopting ASC 326     0   1,087  
Loans, individually evaluated for impairment   1,804   1,804   413
Allowance for loans, individually evaluated for impairment   116   116   0
Residential Real Estate Portfolio Segment [Member] | Owner Occupied [Member] | Real Estate [Member]            
Loans, individually evaluated for impairment   1,804   1,804   413
Residential Real Estate Portfolio Segment [Member] | Owner Occupied [Member] | Accounts Receivable and Equipment [Member]            
Loans, individually evaluated for impairment   0   0   0
Residential Real Estate Portfolio Segment [Member] | Owner Occupied [Member] | Other Collateral [Member]            
Loans, individually evaluated for impairment   0   0   0
Construction and Development [Member]            
Beginning balance 2,105 5,527 5,185 6,119 2,105  
Initial Allowance on PCD Loans   0 0 0 0  
Provision for credit losses   (337) 423 (929) 447  
Charge-offs   0 0 0 0  
Recoveries   3 0 3 0  
Ending balance 5,161 5,193 5,608 5,193 5,608  
Impact of Adopting ASC 326     0   3,056  
Loans, individually evaluated for impairment   0   0   0
Allowance for loans, individually evaluated for impairment   0   0   0
Construction and Development [Member] | Real Estate [Member]            
Loans, individually evaluated for impairment   0   0   0
Construction and Development [Member] | Accounts Receivable and Equipment [Member]            
Loans, individually evaluated for impairment   0   0   0
Construction and Development [Member] | Other Collateral [Member]            
Loans, individually evaluated for impairment   0   0   0
Consumer Portfolio Segment [Member]            
Beginning balance 100 395 198 340 100  
Initial Allowance on PCD Loans   0 0 0 34  
Provision for credit losses   285 134 326 (3)  
Charge-offs   (223) (80) (287) (254)  
Recoveries   115 110 193 221  
Ending balance 398 572 362 572 362  
Impact of Adopting ASC 326     0   264  
Loans, individually evaluated for impairment   7   7   4
Allowance for loans, individually evaluated for impairment   0   0   0
Consumer Portfolio Segment [Member] | Real Estate [Member]            
Loans, individually evaluated for impairment   7   7   0
Consumer Portfolio Segment [Member] | Accounts Receivable and Equipment [Member]            
Loans, individually evaluated for impairment   0   0   0
Consumer Portfolio Segment [Member] | Other Collateral [Member]            
Loans, individually evaluated for impairment   0   0   4
Finance Leases Portfolio Segment [Member]            
Beginning balance 237 235 159 261 237  
Initial Allowance on PCD Loans   0 0 0 0  
Provision for credit losses   (3) 64 (29) (10)  
Charge-offs   0 0 0 0  
Recoveries   0 0 0 0  
Ending balance 233 232 223 232 223  
Impact of Adopting ASC 326     0   (4)  
Loans, individually evaluated for impairment   0   0   0
Allowance for loans, individually evaluated for impairment   0   0   0
Finance Leases Portfolio Segment [Member] | Real Estate [Member]            
Loans, individually evaluated for impairment   0   0   0
Finance Leases Portfolio Segment [Member] | Accounts Receivable and Equipment [Member]            
Loans, individually evaluated for impairment   0   0   0
Finance Leases Portfolio Segment [Member] | Other Collateral [Member]            
Loans, individually evaluated for impairment   0   0   0
Commercial Portfolio Segment [Member]            
Beginning balance 146       146  
Ending balance 96          
Commercial Portfolio Segment [Member] | Credit Card Receivable [Member]            
Beginning balance $ 146 134 57 135 146  
Initial Allowance on PCD Loans   0 0 0 0  
Provision for credit losses   8 58 7 19  
Charge-offs   0 0 0 0  
Recoveries   0 0 0 0  
Ending balance   142 115 142 115  
Impact of Adopting ASC 326     $ 0   $ (50)  
Loans, individually evaluated for impairment   0   0   0
Allowance for loans, individually evaluated for impairment   0   0   0
Commercial Portfolio Segment [Member] | Credit Card Receivable [Member] | Real Estate [Member]            
Loans, individually evaluated for impairment   0   0   0
Commercial Portfolio Segment [Member] | Credit Card Receivable [Member] | Accounts Receivable and Equipment [Member]            
Loans, individually evaluated for impairment   0   0   0
Commercial Portfolio Segment [Member] | Credit Card Receivable [Member] | Other Collateral [Member]            
Loans, individually evaluated for impairment   $ 0   $ 0   $ 0
[1] The impact of the ASC 326 adoption on the ACL on loans reflects $8.2 million related to the transition from the incurred loss ACL model to the CECL ACL model and $1.6 million related to the transition from PCI to PCD methodology as defined in the standard.
[2] The allowance allocated for the commercial & industrial –term segment includes $813,000 related to PCD PPP loans.