Document/ExhibitDescriptionPagesSize
1: 10-K Annual Report HTML 4.02M
2: EX-23.1 Consent of Independent Registered Public HTML 31K
Accounting Firm
7: EX-97.1 Clawback Policy re: Recovery of Erroneously HTML 46K
Awarded Compensation
3: EX-31.1 CEO 302 Certification HTML 34K
4: EX-31.2 CFO 302 Certification HTML 34K
5: EX-32.1 CEO 906 Certification HTML 30K
6: EX-32.2 CFO 906 Certification HTML 31K
13: R1 Cover HTML 102K
14: R2 Audit Information HTML 36K
15: R3 Consolidated Balance Sheets HTML 154K
16: R4 Consolidated Balance Sheets (Parenthetical) HTML 56K
17: R5 Consolidated Statements of Income HTML 129K
18: R6 Consolidated Statements of Comprehensive Income HTML 63K
(Loss)
19: R7 Consolidated Statements of Changes in HTML 130K
Shareholders' Equity
20: R8 Consolidated Statements of Changes in HTML 45K
Shareholders' Equity (Parenthetical)
21: R9 Consolidated Statements of Cash Flows HTML 135K
22: R10 Business and Summary of Significant Accounting HTML 67K
Policies
23: R11 Recent Accounting Pronouncements HTML 62K
24: R12 Cash and Due from Banks HTML 34K
25: R13 Securities HTML 222K
26: R14 Loans HTML 533K
27: R15 Allowance for Credit Losses on Loans HTML 310K
28: R16 Premises and Equipment HTML 43K
29: R17 Goodwill and Other Intangible Assets HTML 55K
30: R18 Other Real Estate HTML 42K
31: R19 Deposits HTML 37K
32: R20 Borrowings HTML 73K
33: R21 Capital Requirements HTML 74K
34: R22 Dividend Restrictions HTML 34K
35: R23 Related Party Transactions HTML 47K
36: R24 Employee Benefit Plans HTML 35K
37: R25 Other Expenses HTML 50K
38: R26 Income Taxes HTML 72K
39: R27 Commitments and Contingencies HTML 43K
40: R28 Fair Value Measurements HTML 75K
41: R29 Financial Instruments HTML 126K
42: R30 Concentrations of Credit and Other Risks HTML 35K
43: R31 Litigation HTML 34K
44: R32 Condensed Parent Company Information HTML 98K
45: R33 Pay vs Performance Disclosure HTML 44K
46: R34 Insider Trading Arrangements HTML 37K
47: R35 Business and Summary of Significant Accounting HTML 140K
Policies (Policies)
48: R36 Recent Accounting Pronouncements (Tables) HTML 45K
49: R37 Securities (Tables) HTML 223K
50: R38 Loans (Tables) HTML 543K
51: R39 Allowance for Credit Losses on Loans (Tables) HTML 311K
52: R40 Premises and Equipment (Tables) HTML 42K
53: R41 Goodwill and Other Intangible Assets (Tables) HTML 56K
54: R42 Other Real Estate (Tables) HTML 41K
55: R43 Deposits (Tables) HTML 37K
56: R44 Borrowings (Tables) HTML 69K
57: R45 Capital Requirements (Tables) HTML 68K
58: R46 Related Party Transactions (Tables) HTML 38K
59: R47 Other Expenses (Tables) HTML 51K
60: R48 Income Taxes (Tables) HTML 72K
61: R49 Commitments and Contingencies (Tables) HTML 39K
62: R50 Fair Value Measurements (Tables) HTML 71K
63: R51 Financial Instruments (Tables) HTML 114K
64: R52 Condensed Parent Company Information (Tables) HTML 101K
65: R53 Business and Summary of Significant Accounting HTML 92K
Policies (Details)
66: R54 Recent Accounting Pronouncements (Details) HTML 75K
67: R55 Cash and Due from Banks (Details) HTML 36K
68: R56 Securities - Comparison of Securities by Type HTML 71K
(Details)
69: R57 Securities - Maturities of Securities by HTML 104K
Contractual Maturity (Details)
70: R58 Securities - Narrative (Details) HTML 81K
71: R59 Securities - Unrealized Loss on Investments HTML 113K
(Details)
72: R60 Securities - Exposure to Investment Securities HTML 47K
Issuers that Exceeded 10% of Shareholder's Equity
(Details)
73: R61 Loans - Components of Loan Portfolio (Details) HTML 77K
74: R62 Loans - Narrative (Details) HTML 40K
75: R63 Loans - Fixed and Floating Rate Loans by HTML 57K
Contractual Maturity (Details)
76: R64 Loans - Receivables Past Due (Details) HTML 132K
77: R65 Loans - Nonaccrual Loans (Details) HTML 71K
78: R66 Loans - Credit Exposure of Portfolio (Details) HTML 329K
79: R67 Loans - Purchased Credit Deteriorated Loans HTML 58K
(Details)
80: R68 Allowance for Credit Losses on Loans - Changes in HTML 92K
Allowance for Loan Losses, by Portfolio Type
(Details)
81: R69 Allowance for Credit Losses on Loans - Allowance HTML 132K
and Loans Individually and Collectively Evaluated
for Impairment (Details)
82: R70 Allowance for Credit Losses on Loans - Impaired HTML 125K
Loans by Class (Details)
83: R71 Premises and Equipment (Details) HTML 52K
84: R72 Goodwill and Other Intangible Assets - Narrative HTML 46K
(Details)
85: R73 Goodwill and Other Intangible Assets - Summary of HTML 44K
Intangible Assets Subject to Amortization
(Details)
86: R74 Goodwill and Other Intangible Assets - Summary of HTML 42K
Amortization Expense of Core Deposit Intangible
Assets for Next Five Years (Details)
87: R75 Other Real Estate - Components of Other Real HTML 44K
Estate Owned (Details)
88: R76 Other Real Estate - Narrative (Details) HTML 35K
89: R77 Deposits (Details) HTML 47K
90: R78 Borrowings - Schedule of Short-term Borrowings HTML 54K
(Details)
91: R79 Borrowings - Narrative (Details) HTML 88K
92: R80 Borrowings - Schedule of Obligations on Long-term HTML 74K
Debt (Details)
93: R81 Capital Requirements - Narrative (Details) HTML 40K
94: R82 Capital Requirements - Actual Capital Amounts and HTML 95K
Ratios (Details)
95: R83 Dividend Restrictions (Details) HTML 45K
96: R84 Related Party Transactions - Activity of Loans HTML 36K
Borrowers (Details)
97: R85 Related Party Transactions - Narrative (Details) HTML 81K
98: R86 Employee Benefit Plans (Details) HTML 60K
99: R87 Other Expenses (Details) HTML 60K
100: R88 Income Taxes - Provision for Income Taxes HTML 40K
(Details)
101: R89 Income Taxes - Statutory Federal Income Tax Rate HTML 46K
(Details)
102: R90 Income Taxes - Components of Deferred Taxes HTML 63K
(Details)
103: R91 Income Taxes - Narrative (Details) HTML 41K
104: R92 Commitments and Contingencies - Financial HTML 38K
Instruments with Off-Balance Sheet Risk (Details)
105: R93 Commitments and Contingencies - Narrative HTML 36K
(Details)
106: R94 Fair Value Measurements - Assets Measured on HTML 43K
Recurring Basis (Details)
107: R95 Fair Value Measurements - Narrative (Details) HTML 35K
108: R96 Fair Value Measurements - Unobservable Input HTML 49K
Reconciliation (Details)
109: R97 Fair Value Measurements - Nonrecurring (Details) HTML 45K
110: R98 Financial Instruments (Details) HTML 99K
111: R99 Concentrations of Credit and Other Risks (Details) HTML 35K
112: R100 Litigation (Details) HTML 45K
113: R101 Condensed Parent Company Information - Condensed HTML 89K
Balance Sheets (Details)
114: R102 Condensed Parent Company Information - Condensed HTML 88K
Statements of Income (Details)
115: R103 Condensed Parent Company Information - Condensed HTML 110K
Statements of Cash Flows (Details)
117: XML IDEA XML File -- Filing Summary XML 218K
120: XML XBRL Instance -- fgbi-20231231_htm XML 5.48M
116: EXCEL IDEA Workbook of Financial Report Info XLSX 269K
9: EX-101.CAL XBRL Calculations -- fgbi-20231231_cal XML 415K
10: EX-101.DEF XBRL Definitions -- fgbi-20231231_def XML 1.21M
11: EX-101.LAB XBRL Labels -- fgbi-20231231_lab XML 2.63M
12: EX-101.PRE XBRL Presentations -- fgbi-20231231_pre XML 1.81M
8: EX-101.SCH XBRL Schema -- fgbi-20231231 XSD 249K
118: JSON XBRL Instance as JSON Data -- MetaLinks 763± 1.14M
119: ZIP XBRL Zipped Folder -- 0001408534-24-000021-xbrl Zip 732K
1.I have reviewed this Annual Report on Form 10-K of First Guaranty Bancshares, Inc.;
2.Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state
a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this annual report;
3.Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;
4.The registrant’s other certifying officers and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and
internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:
a.designed such disclosure controls and procedures or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;
b.designed such internal control over financial reporting, or caused such internal control
over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;
c.evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and
d.disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the
registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting;
5.The registrant’s other certifying officers and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board
of directors (or persons performing the equivalent functions):
a.all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and
b.any fraud, whether or not material, that involves Management or other employees who have a significant role in the registrant’s internal control over financial reporting.
