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Community Bankers Trust Corp. – ‘10-K’ for 12/31/20 – ‘EX-23.1’

On:  Monday, 3/15/21, at 4:33pm ET   ·   For:  12/31/20   ·   Accession #:  1558370-21-3007   ·   File #:  1-32590

Previous ‘10-K’:  ‘10-K’ on 3/13/20 for 12/31/19   ·   Latest ‘10-K’:  This Filing   ·   12 References:   

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 3/15/21  Community Bankers Trust Corp.     10-K       12/31/20  141:23M                                    Toppan Merrill Bridge/FA

Annual Report   —   Form 10-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   3.08M 
 2: EX-21.1     Subsidiaries List                                   HTML     41K 
 3: EX-23.1     Consent of Expert or Counsel                        HTML     39K 
 4: EX-31.1     Certification -- §302 - SOA'02                      HTML     44K 
 5: EX-31.2     Certification -- §302 - SOA'02                      HTML     45K 
 6: EX-32.1     Certification -- §906 - SOA'02                      HTML     42K 
13: R1          Document and Entity Information                     HTML    100K 
14: R2          Consolidated Balance Sheets                         HTML    127K 
15: R3          Consolidated Balance Sheets (Parenthetical)         HTML     56K 
16: R4          Consolidated Statements of Income                   HTML    132K 
17: R5          Consolidated Statements of Comprehensive Income     HTML     80K 
18: R6          Consolidated Statements of Changes in               HTML     75K 
                Shareholders' Equity                                             
19: R7          Consolidated Statements of Changes in               HTML     41K 
                Shareholders' Equity (Parenthetical)                             
20: R8          Consolidated Statements of Cash Flows               HTML    161K 
21: R9          Nature of Banking Activities and Significant        HTML    102K 
                Accounting Policies                                              
22: R10         Securities                                          HTML    280K 
23: R11         Loans and Related Allowance for Loan Losses         HTML    819K 
24: R12         PCI Loans and Related Allowance for Loan Losses     HTML    118K 
25: R13         Bank Premises and Equipment Held for Sale           HTML     42K 
26: R14         Premises and Equipment                              HTML     58K 
27: R15         Other Real Estate Owned                             HTML     51K 
28: R16         Deposits                                            HTML     65K 
29: R17         Borrowings                                          HTML     65K 
30: R18         Accumulated Other Comprehensive Income              HTML    131K 
31: R19         Income Taxes                                        HTML     95K 
32: R20         Employee Benefit Plan                               HTML    170K 
33: R21         Stock Option Plans                                  HTML    108K 
34: R22         Earnings Per Share                                  HTML     68K 
35: R23         Related Party Transactions                          HTML     41K 
36: R24         Cash Flow Hedge                                     HTML     42K 
37: R25         Concentration of Credit Risk                        HTML     41K 
38: R26         Financial Instruments With Off-Balance Sheet Risk   HTML     55K 
39: R27         Minimum Regulatory Capital Requirements             HTML    105K 
40: R28         Fair Values of Assets and Liabilities               HTML    281K 
41: R29         Trust Preferred Capital Notes                       HTML     42K 
42: R30         Revenue Recognition                                 HTML     61K 
43: R31         Leases                                              HTML     62K 
44: R32         Other Operating Expenses                            HTML     54K 
45: R33         Parent Corporation Only Financial Statements        HTML    150K 
46: R34         Nature of Banking Activities and Significant        HTML    149K 
                Accounting Policies (Policies)                                   
47: R35         Securities (Tables)                                 HTML    281K 
48: R36         Loans and Related Allowance for Loan Losses         HTML    825K 
                (Tables)                                                         
49: R37         PCI Loans and Related Allowance for Loan Losses     HTML    120K 
                (Tables)                                                         
50: R38         Premises and Equipment (Tables)                     HTML     58K 
51: R39         Other Real Estate Owned (Tables)                    HTML     51K 
52: R40         Deposits (Tables)                                   HTML     65K 
53: R41         Borrowings (Tables)                                 HTML     67K 
54: R42         Accumulated Other Comprehensive Income (Tables)     HTML    133K 
55: R43         Income Taxes (Tables)                               HTML    100K 
56: R44         Employee Benefit Plan (Tables)                      HTML    175K 
57: R45         Stock Option Plans (Tables)                         HTML    109K 
58: R46         Earnings Per Share (Tables)                         HTML     67K 
59: R47         Financial Instruments With Off-Balance Sheet Risk   HTML     52K 
                (Tables)                                                         
60: R48         Minimum Regulatory Capital Requirements (Tables)    HTML     99K 
61: R49         Fair Values of Assets and Liabilities (Tables)      HTML    270K 
62: R50         Revenue Recognition (Tables)                        HTML     57K 
63: R51         Leases (Tables)                                     HTML     60K 
64: R52         Other Operating Expenses (Tables)                   HTML     53K 
65: R53         Parent Corporation Only Financial Statements        HTML    150K 
                (Tables)                                                         
66: R54         Nature of Banking Activities and Significant        HTML     75K 
                Accounting Policies (Narrative) (Details)                        
67: R55         Nature of Banking Activities and Significant        HTML     49K 
                Accounting Policies (CARES Act) (Details)                        
68: R56         Securities (Narrative) (Details)                    HTML     70K 
69: R57         Securities (Amortized Costs and Fair Values of      HTML     80K 
                Securities Available for Sale and Held to                        
                Maturity) (Details)                                              
70: R58         Securities (Amortized Cost and Fair Value of        HTML     93K 
                Securities by Contractual Maturity) (Details)                    
71: R59         Securities (Summary of Realized Gains and Losses    HTML     45K 
                on Sales of Securities) (Details)                                
72: R60         Securities (Summary of Fair Value and Gross         HTML     97K 
                Unrealized Losses for Securities Available for                   
                Sale) (Details)                                                  
73: R61         Loans and Related Allowance for Loan Losses         HTML    109K 
                (Narrative) (Details)                                            
74: R62         Loans and Related Allowance for Loan Losses         HTML     69K 
                (Summary of Loans) (Details)                                     
75: R63         Loans and Related Allowance for Loan Losses         HTML     87K 
                (Summary of Information Related to Impaired Loans)               
                (Details)                                                        
76: R64         Loans and Related Allowance for Loan Losses         HTML     64K 
                (Summary of Financial Receivable Impaired Average                
                Recorded Investment) (Details)                                   
77: R65         Loans and Related Allowance for Loan Losses         HTML     45K 
                (Reconciliation of Impaired Loans to Nonaccrual                  
                Loans) (Details)                                                 
78: R66         Loans and Related Allowance for Loan Losses (Age    HTML    117K 
                Analysis of Past Due Status of Loans, Excluding                  
                PCI Loans) (Details)                                             
79: R67         Loans and Related Allowance for Loan Losses         HTML     93K 
                (Allowance for Loan Losses on Loans, Excluding PCI               
                Loans, by Segment) (Details)                                     
80: R68         Loans and Related Allowance for Loan Losses (Loans  HTML    126K 
                Evaluated for Impairment) (Details)                              
81: R69         Loans and Related Allowance for Loan Losses         HTML    137K 
                (Loans, Excluding PCI Loans, by Credit Quality                   
                Indicator) (Details)                                             
82: R70         PCI Loans and Related Allowance for Loan Losses     HTML     58K 
                (Narrative) (Details)                                            
83: R71         PCI Loans and Related Allowance for Loan Losses     HTML     62K 
                (Summary of Covered Loans) (Details)                             
84: R72         PCI Loans and Related Allowance for Loan Losses     HTML     64K 
                (Summary of Covered Loans Collectively Evaluated                 
                for Impairment in the Allowance for Loan Losses)                 
                (Details)                                                        
85: R73         PCI Loans and Related Allowance for Loan Losses     HTML     51K 
                (Summary of Changes in Accretable Yield) (Details)               
86: R74         Bank Premises and Equipment Held for Sale           HTML     52K 
                (Details)                                                        
87: R75         Premises and Equipment (Narrative) (Details)        HTML     41K 
88: R76         Premises and Equipment (Summary of the Bank         HTML     58K 
                Premises and Equipment) (Details)                                
89: R77         Other Real Estate Owned (Schedule of Other Real     HTML     50K 
                Estate Owned) (Details)                                          
90: R78         Deposits (Summary of Interest Bearing Deposits)     HTML     53K 
                (Details)                                                        
91: R79         Deposits (Scheduled Maturities of Time Deposits)    HTML     54K 
                (Details)                                                        
92: R80         Borrowings (Narrative) (Details)                    HTML     69K 
93: R81         Borrowings (Information for Borrowings Balances,    HTML     52K 
                Rates, and Maturities) (Details)                                 
94: R82         Borrowings (Maturities of Fixed Rate Long-Term      HTML     52K 
                Debt) (Details)                                                  
95: R83         Accumulated Other Comprehensive Income (Summary of  HTML     65K 
                Accumulated Other Comprehensive (Loss) Income)                   
                (Details)                                                        
96: R84         Accumulated Other Comprehensive Income (Effects of  HTML     63K 
                Reclassifications Out of AOCI) (Details)                         
97: R85         Income Taxes (Narrative) (Details)                  HTML     40K 
98: R86         Income Taxes (Tax Effects of Temporary Differences  HTML     76K 
                on the Deferred Tax Assets and Deferred Tax                      
                Liabilities) (Details)                                           
99: R87         Income Taxes (Allocation of the Income Tax Expense  HTML     47K 
                Between Current and Deferred Portions) (Details)                 
100: R88         Income Taxes (Reconciliation of the Expected        HTML     57K  
                Income Tax Expense with the Reported Expense)                    
                (Details)                                                        
101: R89         Employee Benefit Plan (Narrative) (Details)         HTML     73K  
102: R90         Employee Benefit Plans (Schedule of Defined         HTML     51K  
                Benefit Plans Change in Benefit Obligation)                      
                (Details)                                                        
103: R91         Employee Benefit Plans (Schedule of Defined         HTML     54K  
                Benefit Plans Change in Plan Assets) (Details)                   
104: R92         Employee Benefit Plans (Schedule of Defined         HTML     59K  
                Benefit Plans Amount Recognized in Financial                     
                Statement) (Details)                                             
105: R93         Employee Benefit Plan (Components of Net Periodic   HTML     55K  
                Benefit Cost for Plan) (Details)                                 
106: R94         Employee Benefit Plans (Other Changes in Plan       HTML     49K  
                Assets and Benefit Obligations Recognized in Other               
                Comprehensive Income) (Details)                                  
107: R95         Employee Benefit Plans (Weighted-Average            HTML     45K  
                Assumptions Used in the Measurement of the                       
                Company's Benefit Obligation and Net Periodic                    
                Benefit Cost) (Details)                                          
108: R96         Employee Benefit Plans (Pension Plan's              HTML     48K  
                Weighted-Average Asset Allocations by Asset                      
                Category) (Details)                                              
109: R97         Employee Benefit Plans (Fair Value of Plan Assets)  HTML     63K  
                (Details)                                                        
110: R98         Employee Benefit Plans (Estimated Future            HTML     55K  
                Contributions and Benefit Payments, Which Reflect                
                Expected Future Service) (Details)                               
111: R99         Stock Option Plans (Narrative) (Details)            HTML     99K  
112: R100        Stock Option Plans (Fair Value of Each Option       HTML     49K  
                Granted is Estimated on the Date of Grant)                       
                (Details)                                                        
113: R101        Stock Option Plans (Summary of Grants Shares        HTML     51K  
                Issued and Fair Market Value) (Details)                          
114: R102        Stock Option Plans (Summary of Options              HTML     73K  
                Outstanding) (Details)                                           
115: R103        Stock Option Plans (Summary of Non-Vested Options   HTML     56K  
                and Restricted Stock Outstanding) (Details)                      
116: R104        Earnings Per Share (Narrative) (Details)            HTML     41K  
117: R105        Earnings Per Share (Computation of Earnings per     HTML     64K  
                Share) (Details)                                                 
118: R106        Related Party Transactions (Narrative) (Details)    HTML     40K  
119: R107        Cash Flow Hedge (Narrative) (Details)               HTML     46K  
120: R108        Concentration of Credit Risk (Narrative) (Details)  HTML     44K  
121: R109        Financial Instruments With Off-Balance Sheet Risk   HTML     46K  
                (Summary of the Contract Amounts of the Bank's                   
                Exposure to Off-Balance Sheet Risk) (Details)                    
122: R110        Minimum Regulatory Capital Requirements (Summary    HTML    105K  
                of the Company's and the Banks Actual Capital                    
                Amounts and Ratios) (Details)                                    
123: R111        Fair Values of Assets and Liabilities (Narrative)   HTML     48K  
                (Details)                                                        
124: R112        Fair Values of Assets and Liabilities (Assets and   HTML    105K  
                Liabilities Recorded at Fair Value on Recurring                  
                Basis) (Details)                                                 
125: R113        Fair Values of Assets and Liabilities (Assets and   HTML     66K  
                Liabilities Measured at Fair Value on Nonrecurring               
                Basis) (Details)                                                 
126: R114        Fair Values of Assets and Liabilities (Summary of   HTML     70K  
                Fair Value of Financial Instruments) (Details)                   
127: R115        Trust Preferred Capital Notes (Narrative)           HTML     50K  
                (Details)                                                        
128: R116        Revenue Recognition (Details)                       HTML     51K  
129: R117        Leases (Details)                                    HTML     50K  
130: R118        Leases (Operating lease liabilities) (Details)      HTML     50K  
131: R119        Leases (Maturities of the gross operating lease     HTML     64K  
                liability) (Details)                                             
132: R120        Other Operating Expenses (Narrative) (Details)      HTML     40K  
133: R121        Other Operating Expenses (Summary of Other          HTML     51K  
                Noninterest Expense) (Details)                                   
134: R122        Parent Corporation Only Financial Statements        HTML     82K  
                (Parent Company Only Balance Sheets) (Details)                   
135: R123        Parent Corporation Only Financial Statements        HTML     50K  
                (Parent Company Only Balance Sheets Footnote)                    
                (Details)                                                        
136: R124        Parent Corporation Only Financial Statements        HTML     80K  
                (Parent Company Only Statements of Income and                    
                Comprehensive Income) (Details)                                  
137: R125        Parent Corporation Only Financial Statements        HTML     82K  
                (Parent Company Only Statements of Cash Flows)                   
                (Details)                                                        
139: XML         IDEA XML File -- Filing Summary                      XML    288K  
12: XML         XBRL Instance -- tmb-20201231x10k_htm                XML   7.36M 
138: EXCEL       IDEA Workbook of Financial Reports                  XLSX    194K  
 8: EX-101.CAL  XBRL Calculations -- tmb-20201231_cal                XML    406K 
 9: EX-101.DEF  XBRL Definitions -- tmb-20201231_def                 XML   1.07M 
10: EX-101.LAB  XBRL Labels -- tmb-20201231_lab                      XML   2.02M 
11: EX-101.PRE  XBRL Presentations -- tmb-20201231_pre               XML   1.88M 
 7: EX-101.SCH  XBRL Schema -- tmb-20201231                          XSD    294K 
140: JSON        XBRL Instance as JSON Data -- MetaLinks              601±   984K  
141: ZIP         XBRL Zipped Folder -- 0001558370-21-003007-xbrl      Zip    573K  


‘EX-23.1’   —   Consent of Expert or Counsel


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Exhibit 23.1

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CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in the Registration Statements (No. 333-173418 and 333-233606) on Form S-8 of Community Bankers Trust Corporation of our report dated March 15, 2021, relating to the consolidated financial statements and the effectiveness of internal control over financial reporting of Community Bankers Trust Corporation, appearing in the Annual Report on Form 10-K of Community Bankers Trust Corporation for the year ended December 31, 2020.

/s/ YOUNT, HYDE & BARBOUR, P.C.

Winchester, Virginia

March 15, 2021



Dates Referenced Herein

This ‘10-K’ Filing    Date    Other Filings
Filed on:3/15/21None on these Dates
For Period end:12/31/20
 List all Filings 


4 Subsequent Filings that Reference this Filing

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

10/06/21  Community Bankers Trust Corp.     DEFM14A                1:2.4M                                   Donnelley … Solutions/FA
10/06/21  United Bankshares Inc./WV         424B3                  1:2.3M                                   Donnelley … Solutions/FA
10/01/21  United Bankshares Inc./WV         S-4/A                  3:2.3M                                   Donnelley … Solutions/FA
 8/20/21  United Bankshares Inc./WV         S-4                   10:2.6M                                   Donnelley … Solutions/FA


8 Previous Filings that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 3/13/20  Community Bankers Trust Corp.     10-K       12/31/19  144:27M                                    Toppan Merrill Bridge/FA
 9/03/19  Community Bankers Trust Corp.     S-8         9/03/19    5:184K                                   Toppan Merrill/FA
11/25/16  Community Bankers Trust Corp.     8-K:5,9    11/18/16    2:75K                                    Toppan Merrill/FA
10/20/16  Community Bankers Trust Corp.     8-K:5,9    10/14/16    2:83K                                    Toppan Merrill/FA
 7/07/16  Community Bankers Trust Corp.     8-K:5,9     6/30/16    2:103K                                   Toppan Merrill/FA
 1/07/14  Community Bankers Trust Corp.     8-K12B:1,3, 1/01/14    9:400K                                   Toppan Merrill/FA
 3/30/12  Community Bankers Trust Corp.     10-K       12/31/11   53:10M                                    Donnelley … Solutions/FA
 6/24/09  Community Bankers Trust Corp.     8-K:5,8,9   6/18/09    3:77K                                    Donnelley … Solutions/FA
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Filing Submission 0001558370-21-003007   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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