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8-K

Westamerica Bancorporation (WABC)

8-K 2020-04-16 For: 2020-04-16
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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

_________________

FORM 8-K

_________________

CURRENT REPORT

Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

Date of Report (Date of earliest event reported):  April 16, 2020

_______________________________

WESTAMERICA BANCORPORATION

(Exact name of registrant as specified in its charter)

_______________________________

California 001-09383 94-2156203
(State or Other Jurisdiction of Incorporation) (Commission File Number) (I.R.S. Employer Identification No.)

1108 Fifth Avenue

San Rafael, California 94901

(Address of Principal Executive Offices) (Zip Code)

(707) 863-6000

(Registrant's telephone number, including area code)

Not Applicable

(Former name or former address, if changed since last report)

_______________________________

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b) of the Act:

Title of each class Trading Symbol(s) Name of each exchange on which registered
Common Stock, no par value WABC The Nasdaq Stock Market, LLC

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging growth company ☐

If an emerging growth company,indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Item 2.02. Results of Operations and Financial Condition. On April 16, 2020, the Registrant issued a press release, a copy of which is attached hereto as Exhibit 99.1 and is incorporated herein by reference.

Item 8.01. Other Events.

The Covid-19 Coronavirus Pandemic Will Have an Uncertain Impact on the Company's Financial Condition and Results of Operations

The Covid-19 coronavirus pandemic caused escalating infections in the United States beginning in the first quarter of 2020 and may continue for some time. The spread of the outbreak has disrupted the United States economy and is likely to disrupt banking and other financial activity in the market areas in which the Company and its banking subsidiary, Westamerica Bank (the "Bank") do business.  Regions and states of the United States of America have implemented varying degrees of "stay at home" directives in an effort to prevent the spread of the virus. On March 19, 2020, the Governor of the State of California ordered all individuals living in the State of California to stay within their residence to prevent the spread of the novel coronavirus and many businesses have suspended or reduced business activities. The California "stay at home" directive excludes essential businesses, including banks, and the Bank remains open and fully operational. These "stay at home" directives have, however, significantly reduced economic activity in the United States and the State of California. California-based initial claims for unemployment have risen considerably since March of 2020.

The Bank's deposits are exclusively sourced within California and its loans are primarily to borrowers domiciled within California. Demand for the Bank's products and services, such as loans and deposits, could be affected as a result of the decline in economic activity within the state.

The Bank's investment portfolio contains bonds for which the source of repayment is domestic mortgage repayments, domestic municipalities throughout the United States, and domestic and global corporations. The value of the Bank's investment portfolio may decline.

In response to the pandemic, the Federal Reserve has engaged significant levels of monetary policy to provide liquidity and credit facilities to the financial markets. On March 15, 2020, the Federal Open Market Committee ("FOMC") reduced the target range for the federal funds rate to 0 to 0.25 percent; relatedly, the FOMC reduced the interest rate paid on required and excess reserve balances to 0.10 percent effective March 16, 2020, all of which may negatively impact net interest income. The Bank maintains required and excess reserve balances at the Federal Reserve Bank; the amount that earns interest is identified in the Company's financial statements as "interest-bearing cash".

In response to the pandemic, the United States federal government enacted the Coronavirus Aid, Relief, and Economic Security Act (the "CARES Act") on March 27, 2020. The CARES Act will provide an estimated $2 trillion in fiscal stimulus to the United States economy.

The extent of the spread of the coronavirus, its ultimate containment and its effects on the economy and the Company are uncertain at this time. The effectiveness of the Federal Reserve Bank's monetary policies and the federal government's fiscal policies in stimulating the United States economy is uncertain at this time.

Management expects the Company's net interest income and non-interest income to decline and credit-related losses to increase for an uncertain period given the decline in economic activity occurring due to the coronavirus. The amount of impact on the Company's financial results is uncertain.

In addition, the Company's future success and profitability substantially depends upon the skills and experience of its executive officers and directors, many of whom have held positions with the Company for many years. The unanticipated loss or unavailability of key employees due to the outbreak could adversely affect the Company's ability to operate its business or execute its business strategy.

Any one or a combination of the factors identified above, or other factors, could materially adversely affect impact the Company's business, financial condition, results of operations and prospects.

The Recent Decline in Oil Prices Could Have an Impact on the Company's Financial Condition and Results of Operations Oil prices have declined considerably in the first quarter of 2020. The decline in oil prices could negatively affect the financial results of industrial sector-based and energy sector-based corporate issuers of corporate bonds owned by the Company.

Item 9.01. Financial Statements and Exhibits.

Exhibit 99.1. Press release dated April 16, 2020 Exhibit 104. Cover Page Interactive Data File (embedded within the Inline XBRL document)

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

WESTAMERICA BANCORPORATION
Date: April 16, 2020 By: /s/ Jesse Leavitt
Jesse Leavitt
Senior Vice President and Chief Financial Officer

EdgarFiling EXHIBIT 99.1

Westamerica Bancorporation Reports First Quarter 2020 Financial Results

SAN RAFAEL, Calif., April 16, 2020 (GLOBE NEWSWIRE) -- Westamerica Bancorporation (Nasdaq: WABC), parent company of Westamerica Bank, generated net income for the first quarter 2020 of $17.0 million and diluted earnings per common share ("EPS") of $0.63. First quarter 2020 results include a provision for credit losses of $4.3 million, which reduced EPS $0.11, representing Management’s estimate of additional reserves needed over the remaining life of its loans due to increased credit-risk from deteriorating economic conditions caused by the Covid-19 pandemic. These results compare to net income of $20.7 million and EPS of $0.77 for the fourth quarter 2019 and net income of $19.6 million and EPS of $0.73 for the first quarter 2019.

"Westamerica’s primary objective during the Covid-19 pandemic is to operate without interruption for our customers. As of today, our staffing levels are unaffected, our operating systems remain fully functional, and all but one of our branches are open. The business environment is highly uncertain at this time given the Covid-19 impacts on society and the economy. Westamerica’s annualized net interest margin increased to 3.10 percent for the first quarter 2020 from 3.08 percent in the fourth quarter 2019. Operating expenses were $24.7 million for the first quarter 2020, representing only 47 percent of revenues on a fully-taxable equivalent basis. First quarter 2020 results generated an annualized 9.7 percent return on average common equity, and shareholders were paid a $0.41 per common share dividend during the quarter,” said Chairman, President and CEO David Payne. “The well-being of our customers, employees and communities is of principal concern during this difficult period,” concluded Payne.

Net interest income on a fully-taxable equivalent (FTE) basis was $40.5 million for the first quarter 2020, compared to $40.5 million for the fourth quarter 2019 and $40.2 million for the first quarter 2019. The annualized net interest margin (FTE) was 3.10 percent for the first quarter 2020, compared to 3.08 percent for the fourth quarter 2019 and 3.12 percent for the first quarter 2019. The Federal Open Market Committee (“FOMC”) reduced the interest rate paid on required reserves and excess reserve balances to 0.10 percent on March 16, 2020, which reduced the interest earned on Westamerica’s interest-bearing cash balances. Westamerica has taken loan applications under the United States Small Business Administration’s Paycheck Protection Program. Westamerica’s interest-bearing loans and investment securities are funded exclusively by shareholders’ equity and customers’ deposits. Checking and savings deposits represented ninety-six percent of the Company’s average deposit base during the first quarter 2020. Average deposit volumes during the first quarter 2020 of $4,829 million were stable compared to average deposit volumes during the fourth quarter 2019 and first quarter 2019 of $4,840 million and $4,835 million, respectively. The Company has no debt.

The Company adopted Accounting Standards Update 2016-13, “Financial Instruments – Credit Losses: Measurement of Credit Losses on Financial Instruments” (“CECL”), effective January 1, 2020 with a net-of-tax increase to shareholders’ equity of $52 thousand. The Covid-19 environment, which developed after the CECL implementation, has caused deteriorating economic conditions, including a record number of California-based initial claims for unemployment in March 2020. Management expects developing increases in unemployment to result in higher credit-related losses, particularly consumer installment loans. The Company has been actively working with consumer and commercial borrowers requesting deferral of loan payments. The Company recognized a $4.3 million provision for credit losses in the first quarter 2020 representing Management’s estimate of additional reserves needed over the remaining life of its loans due to increased credit-risk from deteriorating economic conditions caused by the Covid-19 pandemic.

Noninterest income for the first quarter 2020 totaled $11.6 million, compared to $11.7 million for the fourth quarter 2019, and $11.6 million for the first quarter 2019. First quarter 2020 non-interest income includes a $603 thousand receipt on a purchased loan, representing the recovery of a purchased loan credit-risk discount. During the month of March 2020, activity-based fees related to deposit accounts and merchant processing fees were lower due to reduced economic activity related to the Covid-19 pandemic.

Noninterest expense for the first quarter 2020 was $455 thousand higher than noninterest expense for the fourth quarter 2019 due to higher personnel costs offset in part by lower professional fees. Noninterest expense for the first quarter 2020 was $519 thousand lower than noninterest expense for the first quarter 2019 due to lower occupancy and equipment costs, professional fees, FDIC assessments and amortization of intangible assets. First quarter 2020 noninterest expense reflects application of a $246 thousand FDIC insurance assessment credit; the Company’s credit is fully exhausted.

The tax rate (FTE) applied to pre-tax income (FTE) was 27.0 percent for the first quarter 2020, compared to 26.0 percent for the fourth quarter 2019 and 26.3 percent for the first quarter 2019. The lower tax rate for the fourth quarter 2019 is due to a customary adjustment to true-up the Company’s 2018 estimated tax provision to the filed 2018 tax return. The lower tax rate for the first quarter 2019 is due to higher tax deductions from the exercise of employee stock options.

Westamerica Bancorporation’s wholly owned subsidiary Westamerica Bank, operates commercial banking and trust offices throughout Northern and Central California.

Westamerica Bancorporation Web Address: www.westamerica.com

For additional information contact:
Westamerica Bancorporation
1108 Fifth Avenue, San Rafael, CA 94901
Robert A. Thorson – SVP & Treasurer
707-863-6840
investments@westamerica.com

FORWARD-LOOKING INFORMATION:

The following appears in accordance with the Private Securities Litigation Reform Act of 1995:

This press release may contain forward-looking statements about the Company, including descriptions of plans or objectives of its management for future operations, products or services, and forecasts of its revenues, earnings or other measures of economic performance. Forward-looking statements can be identified by the fact that they do not relate strictly to historical or current facts. They often include the words "believe," "expect," "anticipate," "intend," "plan," "estimate," or words of similar meaning, or future or conditional verbs such as "will," "would," "should," "could," or "may."

Forward-looking statements, by their nature, are subject to risks and uncertainties. A number of factors — many of which are beyond the Company's control — could cause actual conditions, events or results to differ significantly from those described in the forward-looking statements. The Company's most recent reports filed with the Securities and Exchange Commission, including the Form 8-K filed on April 16, 2020, the annual report for the year ended December 31, 2019 filed on Form 10-K and quarterly report for the quarter ended September 30, 2019 filed on Form 10-Q, describe some of these factors, including certain pandemic, credit, interest rate, operational, liquidity and market risks associated with the Company's business and operations. Other factors described in these reports include changes in business and economic conditions, competition, fiscal and monetary policies, disintermediation, cyber security risks, legislation including the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2011, the Sarbanes-Oxley Act of 2002 and the Gramm-Leach-Bliley Act of 1999, and mergers and acquisitions.

Forward-looking statements speak only as of the date they are made. The Company does not undertake to update forward-looking statements to reflect circumstances or events that occur after the date forward looking statements are made.

WESTAMERICA BANCORPORATION
FINANCIAL HIGHLIGHTS
March 31, 2020
1. Net Income Summary.
%
Q1'2019 Change Q4'2019
Net Interest and Fee Income (FTE) 40,547 $ 40,247 0.7 % $ 40,481
Provision for Credit Losses 4,300 - n/m -
Noninterest Income 11,648 11,579 0.6 % 11,732
Noninterest Expense 24,664 25,183 -2.1 % 24,209
Income Before Taxes (FTE) 23,231 26,643 -12.8 % 28,004
Income Tax Provision (FTE) 6,269 6,997 -10.4 % 7,276
Net Income 16,962 $ 19,646 -13.7 % $ 20,728
Average Common Shares Outstanding 27,068 26,841 0.8 % 27,050
Diluted Average Common Shares 27,139 26,912 0.8 % 27,094
Operating Ratios:
Basic Earnings Per Common Share 0.63 $ 0.73 -14.2 % $ 0.77
Diluted Earnings Per Common Share 0.63 0.73 -14.4 % 0.77
Return On Assets (a) 1.21 % 1.42 % 1.46 %
Return On Common Equity (a) 9.7 % 12.2 % 11.8 %
Net Interest Margin (FTE) (a) 3.10 % 3.12 % 3.08 %
Efficiency Ratio (FTE) 47.3 % 48.6 % 46.4 %
Dividends Paid Per Common Share 0.41 $ 0.40 2.5 % $ 0.41
Common Dividend Payout Ratio 66 % 55 % 53 %
2. Net Interest Income.
%
Q1'2019 Change Q4'2019
Interest and Fee Income (FTE) 40,989 $ 40,741 0.6 % $ 40,932
Interest Expense 442 494 -10.5 % 451
Net Interest and Fee Income (FTE) 40,547 $ 40,247 0.7 % $ 40,481
Average Earning Assets 5,242,142 $ 5,184,978 1.1 % $ 5,243,783
Average Interest-
Bearing Liabilities 2,648,581 2,689,684 -1.5 % 2,599,703
Yield on Earning Assets (FTE) (a) 3.13 % 3.16 % 3.11 %
Cost of Funds (a) 0.03 % 0.04 % 0.03 %
Net Interest Margin (FTE) (a) 3.10 % 3.12 % 3.08 %
Interest Expense/
Interest-Bearing Liabilities (a) 0.07 % 0.08 % 0.07 %
Net Interest Spread (FTE) (a) 3.06 % 3.08 % 3.04 %
3. Loans & Other Earning Assets.
%
Q1'2019 Change Q4'2019
Total Assets 5,655,460 $ 5,611,762 0.8 % $ 5,645,013
Total Earning Assets 5,242,142 5,184,978 1.1 % 5,243,783
Total Loans 1,123,934 1,205,656 -6.8 % 1,116,446
Commercial Loans 223,383 281,465 -20.6 % 219,710
Commercial RE Loans 579,743 580,178 -0.1 % 568,892
Consumer Loans 320,808 344,013 -6.7 % 327,844
Total Investment Securities 3,845,885 3,689,852 4.2 % 3,792,781
Equity Securities - 1,748 n/m -
Debt Securities Available For Sale 3,135,743 2,734,658 14.7 % 3,027,461
Debt Securities Held To Maturity 710,142 953,446 -25.5 % 765,320
Total Interest-Bearing Cash 272,323 289,470 -5.9 % 334,556
Loans/Deposits 23.3 % 24.9 % 23.1 %
4. Deposits, Other Interest-Bearing Liabilities & Equity.
%
Q1'2019 Change Q4'2019
Total Deposits 4,828,988 $ 4,834,690 -0.1 % $ 4,839,552
Noninterest Demand 2,222,737 2,204,232 0.8 % 2,279,615
Interest-Bearing Transaction 941,720 946,458 -0.5 % 922,772
Savings 1,496,362 1,492,100 0.3 % 1,464,206
Time greater than 100K 73,849 82,796 -10.8 % 75,314
Time less than 100K 94,320 109,104 -13.6 % 97,645
Total Short-Term Borrowings 42,330 59,226 -28.5 % 39,766
Shareholders' Equity 705,330 655,380 7.6 % 694,709
Demand Deposits/
Total Deposits 46.0 % 45.6 % 47.1 %
Transaction & Savings
Deposits / Total Deposits 96.5 % 96.0 % 96.4 %
5. Interest Yields Earned & Rates Paid.
Income/ Yield (a) /
Expense Rate
Interest & Fee Income Earned
Total Earning Assets (FTE) 5,242,142 $ 40,989 3.13 %
Total Loans (FTE) 1,123,934 13,910 4.98 %
Commercial Loans (FTE) 223,383 2,776 5.00 %
Commercial RE Loans 579,743 7,599 5.27 %
Consumer Loans 320,808 3,535 4.43 %
Total Investments (FTE) 3,845,885 26,223 2.73 %
Total Interest-Bearing Cash 272,323 856 1.24 %
Interest Expense Paid
Total Earning Assets 5,242,142 442 0.03 %
Total Interest-Bearing Liabilities 2,648,581 442 0.07 %
Total Interest-Bearing Deposits 2,606,251 434 0.07 %
Interest-Bearing Transaction 941,720 84 0.04 %
Savings 1,496,362 217 0.06 %
Time less than 100K 94,320 54 0.23 %
Time greater than 100K 73,849 79 0.43 %
Total Short-Term Borrowings 42,330 8 0.07 %
Net Interest Income and
Margin (FTE) $ 40,547 3.10 %
Income/ Yield (a) /
Expense Rate
Interest & Fee Income Earned
Total Earning Assets (FTE) 5,184,978 $ 40,741 3.16 %
Total Loans (FTE) 1,205,656 14,908 5.01 %
Commercial Loans (FTE) 281,465 3,766 5.43 %
Commercial RE Loans 580,178 7,577 5.30 %
Consumer Loans 344,013 3,565 4.19 %
Total Investments (FTE) 3,689,852 24,095 2.61 %
Total Interest-Bearing Cash 289,470 1,738 2.40 %
Interest Expense Paid
Total Earning Assets 5,184,978 494 0.04 %
Total Interest-Bearing Liabilities 2,689,684 494 0.08 %
Total Interest-Bearing Deposits 2,630,458 485 0.07 %
Interest-Bearing Transaction 946,458 121 0.05 %
Savings 1,492,100 216 0.06 %
Time less than 100K 109,104 66 0.24 %
Time greater than 100K 82,796 82 0.40 %
Total Short-Term Borrowings 59,226 9 0.06 %
Net Interest Income and
Margin (FTE) $ 40,247 3.12 %
6. Noninterest Income.
%
Q1'2019 Change Q4'2019
Service Charges on Deposits 4,248 $ 4,504 -5.7 % $ 4,374
Merchant Processing Services 2,358 2,558 -7.8 % 2,424
Debit Card Fees 1,468 1,507 -2.6 % 1,568
Trust Fees 777 717 8.4 % 764
ATM Processing Fees 579 633 -8.5 % 696
Other Service Fees 506 577 -12.3 % 513
Financial Services Commissions 125 101 24.6 % 122
Securities Gains - 24 n/m 167
Other Income (3) 1,587 958 65.7 % 1,104
Total Noninterest Income 11,648 $ 11,579 0.6 % $ 11,732
Total Revenue (FTE) 52,195 $ 51,826 0.7 % $ 52,213
Noninterest Income/Revenue (FTE) 22.3 % 22.3 % 22.5 %
Service Charges/Avg. Deposits (a) 0.35 % 0.38 % 0.36 %
Total Revenues (FTE) Per Avg.
Common Share (a) 7.76 $ 7.83 -1.0 % $ 7.66
7. Noninterest Expense.
%
Q1'2019 Change Q4'2019
Salaries & Benefits 13,018 $ 13,108 -0.7 % $ 12,297
Occupancy and Equipment 4,932 5,048 -2.3 % 5,077
Outsourced Data Processing 2,405 2,369 1.5 % 2,361
Courier Service 491 442 11.0 % 529
Professional Fees 389 665 -41.5 % 674
Amortization of
Identifiable Intangibles 73 310 -76.5 % 73
Other Operating 3,356 3,241 3.5 % 3,198
Total Noninterest Expense 24,664 $ 25,183 -2.1 % $ 24,209
Noninterest Expense/
Avg. Earning Assets (a) 1.89 % 1.97 % 1.83 %
Noninterest Expense/Revenues (FTE) 47.3 % 48.6 % 46.4 %
8. Allowance for Credit Losses.
%
Q1'2019 Change Q4'2019
Average Total Loans 1,123,934 $ 1,205,656 -6.8 % $ 1,116,446
Prior Period Allowance for
Credit Losses (Loans) (ACLL) 19,484 $ 21,351 -8.7 % $ 19,828
Adoption of ASU 2016-13 (1) 2,017 - n/m -
Beginning of Period ACLL 21,501 21,351 0.7 % 19,828
Provision for Credit Losses 4,300 - n/m -
Net ACLL Losses (997 ) (874 ) 14.2 % (344 )
End of Period ACLL 24,804 $ 20,477 21.1 % $ 19,484
Gross ACLL Recoveries /
Gross ACLL Losses 37 % 37 % 71 %
Net ACLL Losses /
Avg. Total Loans (a) 0.36 % 0.29 % 0.12 %
%
3/31/19 Change 12/31/19
Allowance for Credit Losses (Loans) 24,804 $ 20,477 21.1 % $ 19,484
Allowance for Credit Losses
(HTM Securities) 16 - n/m -
Total Allowance for Credit Losses 24,820 $ 20,477 21.2 % $ 19,484
Allowance for Unfunded
Credit Commitments 53 2,308 -97.7 % 2,160
9. Credit Quality.
%
3/31/19 Change 12/31/19
Nonperforming Loans:
Nonperforming Nonaccrual 419 $ 330 27.0 % $ 659
Performing Nonaccrual 3,933 3,670 7.2 % 3,781
Total Nonaccrual Loans 4,352 4,000 8.8 % 4,440
90+ Days Past Due Accruing Loans 178 394 -54.8 % 440
Total 4,530 4,394 3.1 % 4,880
Repossessed Loan Collateral 43 43 -0.9 % 43
Total Nonperforming Assets 4,573 $ 4,437 3.1 % $ 4,923
Total Loans Outstanding 1,121,243 $ 1,204,844 -6.9 % $ 1,126,664
Total Assets 5,628,126 $ 5,555,961 1.3 % $ 5,619,555
Loans:
Allowance for Credit Losses (Loans) 24,804 $ 20,477 21.1 % $ 19,484
Allowance for Credit Losses (Loans) /
Loans 2.21 % 1.70 % 1.73 %
Nonperforming Loans/Total Loans 0.40 % 0.36 % 0.43 %
10. Capital.
%
3/31/19 Change 12/31/19
Shareholders' Equity 705,546 $ 656,767 7.4 % $ 731,417
Total Assets 5,628,126 5,555,961 1.3 % 5,619,555
Shareholders' Equity/
Total Assets 12.54 % 11.82 % 13.02 %
Shareholders' Equity/
Total Loans 62.93 % 54.51 % 64.92 %
Tangible Common Equity Ratio 10.58 % 9.82 % 11.07 %
Common Shares Outstanding 26,932 26,901 0.1 % 27,062
Common Equity Per Share 26.20 $ 24.41 7.3 % $ 27.03
Market Value Per Common Share 58.78 $ 61.80 -4.9 % $ 67.77
Share Repurchase Programs
%
Q1'2019 Change Q4'2019
Total Shares Repurchased 180 - n/m -
Average Repurchase Price 51.52 $ - n/m $ -
Net Shares Repurchased (Issued) 130 (171 ) n/m (48 )
11. Period-End Balance Sheets.
%
3/31/19 Change 12/31/19
Assets:
Cash and Due from Banks 304,628 $ 421,788 -27.8 % $ 373,421
Investment Securities:
Equity Securities - 1,771 n/m -
Debt Securities Available For Sale 3,210,689 2,702,240 18.8 % 3,078,846
Debt Securities Held To Maturity (2) 681,821 923,190 -26.1 % 738,072
Loans 1,121,243 1,204,844 -6.9 % 1,126,664
Allowance For Credit Losses (Loans) (24,804 ) (20,477 ) 21.1 % (19,484 )
Total Loans, net 1,096,439 1,184,367 -7.4 % 1,107,180
Other Real Estate Owned 43 43 0.0 % 43
Premises and Equipment, net 35,403 33,934 4.3 % 34,597
Identifiable Intangibles, net 1,318 1,619 -18.6 % 1,391
Goodwill 121,673 121,673 0.0 % 121,673
Other Assets 176,112 165,336 6.5 % 164,332
Total Assets 5,628,126 $ 5,555,961 1.3 % $ 5,619,555
Liabilities and Shareholders' Equity:
Deposits:
Noninterest-Bearing 2,183,283 $ 2,179,803 0.2 % $ 2,240,112
Interest-Bearing Transaction 936,516 941,379 -0.5 % 931,888
Savings 1,514,431 1,482,187 2.2 % 1,471,284
Time 165,196 189,215 -12.7 % 169,337
Total Deposits 4,799,426 4,792,584 0.1 % 4,812,621
Short-Term Borrowed Funds 52,664 58,317 -9.7 % 30,928
Other Liabilities 70,490 48,293 46.0 % 44,589
Total Liabilities 4,922,580 4,899,194 0.5 % 4,888,138
Shareholders' Equity:
Common Equity:
Paid-In Capital 466,472 456,075 2.3 % 466,231
Accumulated Other
Comprehensive Income (Loss) 171 (11,249 ) n/m 26,051
Retained Earnings 238,903 211,941 12.7 % 239,135
Total Shareholders' Equity 705,546 656,767 7.4 % 731,417
Total Liabilities and
Shareholders' Equity 5,628,126 $ 5,555,961 1.3 % $ 5,619,555
12. Income Statements.
%
Q1'2019 Change Q4'2019
Interest & Fee Income:
Loans 13,809 $ 14,797 -6.7 % $ 14,103
Investment Securities:
Equity Securities 103 98 5.1 % 103
Debt Securities Available For Sale 21,315 17,521 21.7 % 20,067
Debt Securities Held To Maturity 3,908 5,329 -26.7 % 4,209
Interest-Bearing Cash 856 1,738 -50.7 % 1,396
Total Interest & Fee Income 39,991 39,483 1.3 % 39,878
Interest Expense:
Transaction Deposits 84 121 -31.1 % 89
Savings Deposits 217 216 0.4 % 215
Time Deposits 133 148 -9.6 % 140
Short-Term Borrowed Funds 8 9 -11.6 % 7
Total Interest Expense 442 494 -10.5 % 451
Net Interest Income 39,549 38,989 1.4 % 39,427
Provision for Credit Losses 4,300 - n/m -
Noninterest Income:
Service Charges 4,248 4,504 -5.7 % 4,374
Merchant Processing Services 2,358 2,558 -7.8 % 2,424
Debit Card Fees 1,468 1,507 -2.6 % 1,568
Trust Fees 777 717 8.4 % 764
ATM Processing Fees 579 633 -8.5 % 696
Other Service Fees 506 577 -12.3 % 513
Financial Services Commissions 125 101 24.6 % 122
Securities Gains - 24 n/m 167
Other Income (3) 1,587 958 65.7 % 1,104
Total Noninterest Income 11,648 11,579 0.6 % 11,732
Noninterest Expense:
Salaries and Benefits 13,018 13,108 -0.7 % 12,297
Occupancy and Equipment 4,932 5,048 -2.3 % 5,077
Outsourced Data Processing 2,405 2,369 1.5 % 2,361
Courier Service 491 442 11.0 % 529
Professional Fees 389 665 -41.5 % 674
Amortization of Identifiable Intangibles 73 310 -76.5 % 73
Other 3,356 3,241 3.5 % 3,198
Total Noninterest Expense 24,664 25,183 -2.1 % 24,209
Income Before Income Taxes 22,233 25,385 -12.4 % 26,950
Income Tax Provision 5,271 5,739 -8.2 % 6,222
Net Income 16,962 $ 19,646 -13.7 % $ 20,728
Average Common Shares Outstanding 27,068 26,841 0.8 % 27,050
Diluted Common Shares Outstanding 27,139 26,912 0.8 % 27,094
Per Common Share Data:
Basic Earnings 0.63 $ 0.73 -13.7 % $ 0.77
Diluted Earnings 0.63 0.73 -13.7 % 0.77
Dividends Paid 0.41 0.40 2.5 % 0.41
Footnotes and Abbreviations:
(1) Effective January 1, 2020, the Company adopted Accounting Standards Update (ASU) 2016-13, Financial Instruments - Credit Losses: Measurement of Credit Losses on Financial Instruments ("CECL"), resulting in a period opening adjustment to the allowance for loan losses, held-to-maturity debt securities, other liabilities, deferred tax assets, and shareholders' equity.
(2) The Company adopted ASU 2016-13, effective January 1, 2020. Debt Securities Held To Maturity at March 31, 2020, of 681,821 thousand is net of related reserve for expected credit losses of 16 thousand.
(3) The Company received 603 thousand in excess of amounts charged-off in prior periods on a purchased loan during the quarter ending March 31, 2020, representing the recovery of a purchased loan credit-risk discount.
(FTE) Fully Taxable Equivalent. The Company presents its net interest margin and net interest income on a FTE basis using the current statutory federal tax rate. Management believes the FTE basis is valuable to the reader because the Company’s loan and investment securities portfolios contain a relatively large portion of municipal loans and securities that are federally tax exempt. The Company’s tax exempt loans and securities composition may not be similar to that of other banks, therefore in order to reflect the impact of the federally tax exempt loans and securities on the net interest margin and net interest income for comparability with other banks, the Company presents its net interest margin and net interest income on a FTE basis.
(a) Annualized
Certain amounts in prior periods have been reclassified to conform to the current presentation.

All values are in US Dollars.