XML 41 R30.htm IDEA: XBRL DOCUMENT v3.21.2
ACCOUNTING STANDARDS (Details) - USD ($)
$ in Thousands
Jun. 30, 2021
Mar. 31, 2021
Jan. 01, 2021
Dec. 31, 2020
Jun. 30, 2020
Mar. 31, 2020
Dec. 31, 2019
Loans              
Allowance for credit losses on loans $ 32,457 [1] $ 32,663   $ 35,820 [1] $ 28,064 $ 20,804 $ 13,908
Liabilities:              
Allowance for credit losses on OBSC exposures 718 [1] $ 718   0      
Total allowance for credit losses       35,820      
Commercial financial and agriculture              
Loans              
Allowance for credit losses on loans 3,910     6,214      
Commercial real estate              
Loans              
Allowance for credit losses on loans 17,573     24,319      
Consumer real estate              
Loans              
Allowance for credit losses on loans 10,339     4,736      
Consumer installment              
Loans              
Allowance for credit losses on loans 635     551      
ASC 326              
Loans              
Allowance for credit losses on loans       $ 1,100      
Liabilities:              
Allowance for credit losses on OBSC exposures $ 718            
Transition Adjustment | ASC 326              
Loans              
Allowance for credit losses on loans     $ 397        
Liabilities:              
Allowance for credit losses on OBSC exposures     718        
Total allowance for credit losses     1,115        
Transition Adjustment | ASC 326 | Commercial financial and agriculture              
Loans              
Allowance for credit losses on loans     (1,153)        
Transition Adjustment | ASC 326 | Commercial real estate              
Loans              
Allowance for credit losses on loans     (4,032)        
Transition Adjustment | ASC 326 | Consumer real estate              
Loans              
Allowance for credit losses on loans     5,629        
Transition Adjustment | ASC 326 | Consumer installment              
Loans              
Allowance for credit losses on loans     (47)        
Reported under ASC 326 | ASC 326              
Loans              
Allowance for credit losses on loans     36,217        
Liabilities:              
Allowance for credit losses on OBSC exposures     718        
Total allowance for credit losses     36,935        
Reported under ASC 326 | ASC 326 | Commercial financial and agriculture              
Loans              
Allowance for credit losses on loans     5,061        
Reported under ASC 326 | ASC 326 | Commercial real estate              
Loans              
Allowance for credit losses on loans     20,287        
Reported under ASC 326 | ASC 326 | Consumer real estate              
Loans              
Allowance for credit losses on loans     10,365        
Reported under ASC 326 | ASC 326 | Consumer installment              
Loans              
Allowance for credit losses on loans     $ 504        
[1] – Beginning January 1, 2021, allowance for credit losses is based on current expected credit loss methodology. Prior to January 1, 2021, allowance for loan loss was based on incurred loss methodology