XML 61 R18.htm IDEA: XBRL DOCUMENT
v3.20.1

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) | 3 Months Ended
--- | ---
Mar. 31, 2020
Accounting Policies |
Basis of presentation | Basis of presentation: The interim unaudited Consolidated Financial Statements contained herein should be read in conjunction with the audited Consolidated Financial Statements and accompanying notes to the consolidated financial statements for the fiscal year ended December 31, 2019, included in the Company's Annual Report on Form 10‑K filed with the SEC on March 13, 2020. Accordingly, footnote disclosures, which would substantially duplicate the disclosures contained in the audited Consolidated Financial Statements, have been omitted. The financial information of the Company included herein has been prepared in accordance with GAAP for interim financial reporting and has been prepared pursuant to the rules and regulations for reporting on Form 10‑Q and Rule 10‑01 of Regulation S-X. Such information reflects all adjustments (consisting of normal recurring adjustments) that are, in the opinion of management, necessary for a fair presentation of the financial position and results of operations for the periods presented. Any differences appearing between the numbers presented in financial statements and management's discussion and analysis are due to rounding. The results of the interim period ended March 31, 2020 are not necessarily indicative of the results expected for the year ending December 31, 2020, or for any other period. The acronyms and abbreviations identified below are used throughout this Quarterly Report on Form 10‑Q. It may be helpful to refer back to this page as you read this report.
Allowance: Allowance for estimated losses on loans/leases | Guaranty: Guaranty Bancshares, Ltd.
AOCI: Accumulated other comprehensive income (loss) | Guaranty Bank: Guaranty Bank and Trust Company
AFS: Available for sale | HTM: Held to maturity
ASC: Accounting Standards Codification | IB&T: Illinois Bank & Trust
ASU: Accounting Standards Update | m2: m2 Lease Funds, LLC
Bates Companies: Bates Financial Advisors, Inc., Bates | MSELF: Main Street Expanded Loan Facility
Financial Services, Inc., Bates Securities, Inc. and | MSNLF: Main Street New Loan Facility
Bates Financial Group, Inc. | NIM: Net interest margin
BOLI: Bank-owned life insurance | NPA: Nonperforming asset
Caps: Interest rate cap derivatives | NPL: Nonperforming loan
CARES Act: Coronavirus Aid, Relief and Economy | OREO: Other real estate owned
Security Act | OTTI: Other-than-temporary impairment
CDI: Core deposit intangible | PCI: Purchased credit impaired
CECL: Current Expected Credit Losses | PPP: Paycheck Protection Program
Community National: Community National Bancorporation | Provision: Provision for loan/lease losses
COVID-19: Coronavirus Disease 2019 | QCBT: Quad City Bank & Trust Company
CRBT: Cedar Rapids Bank & Trust Company | RB&T: Rockford Bank & Trust Company
CRE: Commercial real estate | ROAA: Return on Average Assets
CSB: Community State Bank | SBA: U.S. Small Business Administration
C&I: Commercial and industrial | SEC: Securities and Exchange Commission
EPS: Earnings per share | SFC Bank: Springfield First Community Bank
Exchange Act: Securities Exchange Act of 1934, as | Springfield Bancshares: Springfield Bancshares, Inc.
amended | TA: Tangible assets
FASB: Financial Accounting Standards Board | TCE: Tangible common equity
FDIC: Federal Deposit Insurance Corporation | TDRs: Troubled debt restructurings
FHLB: Federal Home Loan Bank | TEY: Tax equivalent yield
FRB: Federal Reserve Bank of Chicago | The Company: QCR Holdings, Inc.
GAAP: Generally Accepted Accounting Principles | USDA: U.S. Department of Agriculture

X
- Definition Disclosure of accounting policy for basis of accounting, or basis of presentation, used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS). + References No definition available. + Details
Name: | us-gaap_BasisOfAccountingPolicyPolicyTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_PolicyTextBlockAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration