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ACCOUNTING STANDARDS (Tables)
9 Months Ended
Sep. 30, 2021
ACCOUNTING STANDARDS  
Schedule of adjustment for adoption of ASC 326

($ in thousands)

    

    

    

    

January 1,

December 31,

2021

2020

As Reported

Pre-ASC 326

Transition

Under

Assets:

Adoption

Adjustment

ASC 326

Loans

 

  

 

  

 

  

Commercial, financial, and agriculture

$

6,214

$

(1,153)

$

5,061

Commercial real estate

 

24,319

 

(4,032)

 

20,287

Consumer real estate

 

4,736

 

5,629

 

10,365

Consumer installment

 

551

 

(47)

 

504

Allowance for credit losses on loans

$

35,820

$

397

$

36,217

Liabilities:

 

  

 

  

 

  

Allowance for credit losses on OBSC exposures

 

 

718

 

718

Total allowance for credit losses

$

35,820

$

1,115

$

36,935