As Reported

Impact of

Under

Pre-ASC 326

ASC 326

(Dollars in Thousands)

ASC 326

Adoption

Adoption

Loans:

Commercial, Financial and Agricultural

$

2,163

$

1,675

$

488

Real Estate - Construction

672

370

302

Real Estate - Commercial Mortgage

4,874

3,416

1,458

Real Estate - Residential

4,371

3,128

1,243

Real Estate - Home Equity

2,598

2,224

374

Consumer, Other Loans and Overdrafts

2,496

3,092

(596)

Allowance for Credit Losses on Loans

17,174

13,905

3,269

Other Liabilities:

Allowance for Credit Losses on Off-Balance Sheet Credit Exposures

$

815

$

157

$

658