XML 38 R26.htm IDEA: XBRL DOCUMENT v3.21.2

Loans and the Allowance for Credit Losses (Tables)

6 Months Ended

Jun. 30, 2021

Receivables [Abstract]

Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]

Loans Receivable - As of and prior to December 31, 2020, loans receivable were accounted for under the incurred loss model. As of January 1, 2021, portfolio loans are accounted for under the expected loss model. Accordingly, some of the information presented is not comparable from period to period. See Note 1b. “Authoritative Accounting Guidance - Adoption of New Accounting Standards” for additional information. The following table sets forth the composition of the Company’s loan portfolio segments, including net deferred fees, as of June 30, 2021 and December 31, 2020:

		June 30,				December 31,
		2021				2020
		(dollars in thousands)
Commercial (1)		$	1,402,697			$	1,521,967
Commercial real estate			4,138,518				3,783,550
Commercial construction			587,121				617,747
Residential real estate			286,907				322,564
Consumer			6,355				1,853
Gross loans			6,421,598				6,247,681
Net deferred loan fees			(13,694	)			(11,374	)
Total loans receivable		$	6,407,904			$	6,236,307

⁽¹⁾ Included in commercial loans as of June 30, 2021 and December 31, 2020 were PPP loans of $326.8 million and $397.5 million, respectively.

Loans held for sale [Table Text Block]

Loans held-for-sale - The following table sets forth the composition of the Company’s loans held-for-sale portfolio as of June 30, 2021 and December 31, 2020:

		June 30,			December 31,
		2021			2020
		(dollars in thousands)
Commercial real estate		$	5,298		$	1,990
Residential real estate			861			2,720
Total carrying amount		$	6,159		$	4,710

Schedule of Financing Receivables, Non Accrual Status [Table Text Block]

Loans Receivable on Nonaccrual Status - The following tables present nonaccrual loans with an ACL as of June 30, 2021 and nonaccrual loans without an ACL as of June 30, 2021:

		Nonaccrual Loans with an ACL			Nonaccrual loans without an ACL			Total
		(dollars in thousands)
Commercial		$	28,009		$	3,074		$	31,083
Commercial real estate			2,722			13,283			16,005
Commercial construction			2,934			1,831			4,765
Residential real estate			-			4,360			4,360
Consumer			-			-
Total		$	33,665		$	22,548		$	56,213

21

Table of Contents

CONNECTONE BANCORP, INC. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(unaudited)

Note 5. Loans and the Allowance for Credit Losses – (continued)

The following tables present total nonaccrual loans included in loans receivable by loan class as of December 31, 2020 (dollars in thousands):

					December 31,
					2020
Commercial					$	33,019
Commercial real estate						10,111
Commercial construction						14,015
Residential real estate						4,551
Consumer						-
Total nonaccrual loans					$	61,696

Financing Receivable Origination and Risk Designation [Table Text Block]

We evaluate whether a modification, extension or renewal of a loan is a current period origination in accordance with GAAP. Generally, loans up for renewal are subject to a full credit evaluation before the renewal is granted and such loans are considered current period originations for purpose of the table below. As of June 30, 2021, our loans based on year of origination and risk designation is as follows (dollars in thousands):

		Term loans amortized cost basis by origination year																								Resolving				Total Gross
		2021				2020				2019				2018				2017				Prior				Loans				Loans
Commercial
Pass		$	324,543			$	185,027			$	64,057			$	69,430			$	99,833			$	123,799			$	466,262			$	1,332,951
Special mention			-				-				225				258				5,655				4,235				15,653				26,026
Substandard			182				-				1,791				13,072				4,111				21,255				3,250				43,661
Doubtful			-				-				-				59				-				-				-				59
Total Commercial		$	324,725			$	185,027			$	66,073			$	82,819			$	109,599			$	149,289			$	485,165			$	1,402,697
Commercial Real Estate
Pass		$	741,267			$	601,375			$	460,081			$	529,053			$	541,823			$	1,012,888			$	141,776			$	4,028,263
Special mention			-				-				3,375				19,360				4,364				29,160				15,454				71,713
Substandard			1,969				-				659				1,473				2,722				31,719				-				38,542
Doubtful			-				-				-				-				-				-				-				-
Total Commercial Real Estate		$	743,236			$	601,375			$	464,115			$	549,886			$	548,909			$	1,073,767			$	157,230			$	4,138,518
Commercial Construction
Pass		$	1,405			$	7,506			$	37,715			$	3,678			$	3,981			$	490			$	510,227			$	565,002
Special mention			-				-				-				-				-				-				-				-
Substandard			-				-				-				-				-				-				22,119				22,119
Doubtful			-				-				-				-				-				-				-				-
Total Commercial Construction		$	1,405			$	7,506			$	37,715			$	3,678			$	3,981			$	490			$	532,346			$	587,121
Residential Real Estate
Pass		$	10,420			$	34,493			$	27,090			$	32,888			$	37,296			$	83,096			$	48,515			$	273,798
Special mention			-				-				-				-				-				-				-				-
Substandard			-				-				-				203				-				9,101				3,805				13,109
Doubtful			-				-				-				-				-				-				-				-
Total Residential Real Estate		$	10,420			$	34,493			$	27,090			$	33,091			$	37,296			$	92,197			$	52,320			$	286,907
Consumer
Pass		$	-			$	107			$	54			$	32			$	41			$	5,989			$	132			$	6,355
Special mention			-				-				-				-				-				-				-				-
Substandard			-				-				-				-				-				-				-				-
Doubtful			-				-				-				-				-				-				-				-
Total Consumer		$	-			$	107			$	54			$	32			$	41			$	5,989			$	132			$	6,355
Total
Pass		$	1,077,635			$	828,508			$	588,997			$	635,081			$	682,974			$	1,226,262			$	1,166,912			$	6,206,369
Special mention			-				-				3,600				19,618				10,019				33,395				31,107				97,739
Substandard			2,151				-				2,450				14,748				6,833				62,075				29,174				117,431
Doubtful			-				-				-				59				-				-				-				59
Grand Total		$	1,079,786			$	828,508			$	595,047			$	669,506			$	699,826			$	1,321,732			$	1,227,193			$	6,421,598

Financing Receivable Credit Quality Indicators [Table Text Block]

The following table presents information about the loan credit quality by loan class of gross loans (which exclude net deferred fees) as of December 31, 2020:

		December 31, 2020
		Pass			Special Mention			Substandard			Doubtful			Total
		(dollars in thousands)
Commercial		$	1,447,097		$	30,725		$	43,930		$	215		$	1,521,967
Commercial real estate			3,700,498			49,143			33,909			-			3,783,550
Commercial construction			587,266			-			30,481			-			617,747
Residential real estate			311,174			-			11,390			-			322,564
Consumer			1,853			-			-			-			1,853
Gross loans		$	6,047,888		$	79,868		$	119,710		$	215		$	6,247,681

Schedule of Fair Value of Collateral [Table Text Block]

The following table presents collateral dependent loans individually evaluated for impairment as of June 30, 2021:

		June 30, 2021
		Real
		Estate			Other			Total
		(dollars in thousands)
Commercial		$	6,598		$	26,166		$	32,764
Commercial real estate			35,802			-			35,802
Commercial construction			16,389			-			16,389
Residential real estate			10,647			-			10,647
Consumer			-			-			-
Total		$	69,436		$	26,166		$	95,602

Impaired Financing Receivables [Table Text Block]

The following table provides an analysis of the impaired loans by class as of the year ended December 31, 2020:

		December 31, 2020
					Unpaid
		Recorded			Principal			Related
		Investment			Balance			Allowance
No related allowance recorded		(dollars in thousands)
Commercial		$	11,325		$	11,835
Commercial real estate			13,105			13,449
Commercial construction			24,284			24,907
Residential real estate			5,378			5,723
Consumer			-			-
Total (no related allowance)		$	54,092		$	55,914
With an allowance recorded
Commercial		$	23,736		$	69,122		$	12,985
Commercial real estate			2,722			2,722			1,329
Total (with allowance)		$	26,458		$	71,844		$	14,314
Total
Commercial		$	35,061		$	80,957		$	12,985
Commercial real estate			15,827			16,171			1,329
Commercial construction			24,284			24,907			-
Residential real estate			5,378			5,723			-
Consumer			-			-			-
Total		$	80,550		$	127,758		$	14,314

25

Table of Contents

CONNECTONE BANCORP, INC. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(unaudited)

Note 5. Loans and the Allowance for Credit Losses – (continued)

The following table provides an analysis related to the average recorded investment and interest income recognized on impaired loans by class as of and for the three months and six months ended June 30, 2020 (dollars in thousands):

	Three Months Ended June 30,							Six Months Ended June 30,
		2020						2020
		Average Recorded Investment			Interest Income Recognized			Average Recorded Investment			Interest Income Recognized
Impaired loans (no allowance)
Commercial		$	35,813		$	91		$	36,127		$	185
Commercial real estate			15,415			82			15,352			155
Commercial construction			17,719			87			17,545			171
Residential real estate			3,500			-			3,308			-
Total		$	72,447		$	260		$	72,332		$	511
Impaired loans (allowance):
Commercial real estate		$	-		$	-		$	-		$	-
Commercial construction			6,463			-			6,463			-
Residential real estate			262			1			262			3
Total		$	6,725		$	1		$	6,725		$	3
Total impaired loans:
Commercial		$	35,813		$	91		$	36,127		$	185
Commercial real estate			15,415			82			15,352			155
Commercial construction			24,182			87			24,008			171
Residential real estate			3,762			1			3,570			3
Total		$	79,172		$	261		$	79,057		$	514

Past Due Financing Receivables [Table Text Block]

Aging Analysis - The following table provides an analysis of the aging of the loans by class, excluding net deferred fees, that are past due as of June 30, 2021 and December 31, 2020 (dollars in thousands):

		June 30, 2021
		30-59 Days Past Due			60-89 Days Past Due			90 Days or Greater Past Due and Still Accruing			Nonaccrual			Total Past Due and Nonaccrual			Current			Gross Loans
Commercial		$	297		$	-		$	4,588		$	31,083		$	35,968		$	1,366,729		$	1,402,697
Commercial real Estate			-			-			7,607			16,005			23,612			4,114,906			4,138,518
Commercial construction			-			-			3,221			4,765			7,986			579,135			587,121
Residential real Estate			210			99			4,238			4,360			8,907			278,000			286,907
Consumer			2			-			-			-			2			6,353			6,355
Total		$	509		$	99		$	19,654		$	56,213		$	76,475		$	6,345,123		$	6,421,598

Included in the 90 days or greater past due and still accruing category as of June 30, 2021 were $16.4 million in purchased credit-deteriorated loans, net of fair value marks, which accrete income per the valuation at date of acquisition.

		December 31, 2020
		30-59 Days Past Due			60-89 Days Past Due			90 Days or Greater Past Due and Still Accruing			Nonaccrual			Total Past Due and Nonaccrual			Current			Total Loans Receivable
Commercial		$	1,445		$	558		$	3,182		$	33,019		$	38,204		$	1,483,763		$	1,521,967
Commercial real estate			13,258			4,140			5,555			10,111			33,064			3,750,486			3,783,550
Commercial construction			2,472			-			-			14,015			16,487			601,260			617,747
Residential real estate			1,367			241			4,084			4,551			10,243			312,321			322,564
Consumer			2			-			-			-			2			1,851			1,853
Total		$	18,544		$	4,939		$	12,821		$	61,696		$	98,000		$	6,149,681		$	6,247,681

Schedule of Recorded Investment in Financing Receivables [Table Text Block]

The following tables detail, at the period-end presented, the amount of gross loans (excluding loans held-for-sale) that are evaluated individually, and collectively, for impairment, those acquired with deteriorated quality, and the related portion of the ACL that are allocated to each loan portfolio segment:

		June 30, 2021
					Commercial			Commercial			Residential
		Commercial			real estate			construction			real estate			Consumer						Total
		(dollars in thousands)
ACL
Individually evaluated for impairment		$	15,618		$	1,485		$	434		$	349		$	-					$	17,886
Collectively evaluated for impairment			7,673			39,553			4,493			3,863			9						55,591
Acquired with deteriorated credit quality individually analyzed			2,276			2,777			-			154			-						5,207
Total		$	25,567		$	43,815		$	4,927		$	4,366		$	9					$	78,684
Gross loans
Individually evaluated for impairment		$	33,473		$	28,197		$	16,389		$	6,408		$	-					$	84,467
Collectively evaluated for impairment			1,364,019			4,102,715			570,732			276,260			6,355						6,320,081
Acquired with deteriorated credit quality individually analyzed			5,205			7,606			-			4,239			-						17,050
Total		$	1,402,697		$	4,138,518		$	587,121		$	286,907		$	6,355					$	6,421,598

		December 31, 2020
					Commercial			Commercial			Residential
		Commercial			real estate			construction			real estate			Consumer			Unallocated			Total
		(dollars in thousands)
Allowance for loan losses
Individually evaluated for impairment		$	12,985		$	1,329		$	-		$	-		$	-		$	-		$	14,314
Collectively evaluated for impairment			15,412			33,373			7,787			1,928			4			568			59,072
Acquired portfolio			46			4,628			407			759			-			-			5,840
Acquired with deteriorated credit quality			-			-			-			-			-			-			-
Total		$	28,443		$	39,330		$	8,194		$	2,687		$	4		$	568		$	79,226
Gross loans
Individually evaluated for impairment		$	35,061		$	15,827		$	24,284		$	5,378		$	-					$	80,550
Collectively evaluated for impairment			1,414,626			2,959,978			574,118			241,925			1,627						5,192,274
Acquired portfolio			68,402			802,190			19,345			71,177			226						961,340
Acquired with deteriorated credit quality			3,878			5,555			-			4,084			-						13,517
Total		$	1,521,967		$	3,783,550		$	617,747		$	322,564		$	1,853					$	6,247,681

Allowance for Credit Losses on Financing Receivables [Table Text Block]

		Three Months Ended June 30, 2021
						Commercial				Commercial			Residential
		Commercial				real estate				construction			real estate				Consumer				Unallocated			Total
		(dollars in thousands)
Balance as of March 31, 2021		$	26,435			$	43,897			$	5,521		$	4,704			$	11			$	-		$	80,568
Charge-offs			(50	)			(155	)			-			(7	)			-				-			(212	)
Recoveries			13				-				-			-				1				-			14
(Reversal of) provision for credit losses - loans			(831	)			73				(594	)		(331	)			(3	)			-			(1,686	)
Balance as of June 30, 2021		$	25,567			$	43,815			$	4,927		$	4,366			$	9			$	-		$	78,684

		Six Months Ended June 30, 2021
						Commercial				Commercial			Residential
		Commercial				real estate				construction			real estate				Consumer				Unallocated			Total
		(dollars in thousands)
Balance as of December 31, 2020		$	28,443			$	39,330			$	8,194		$	2,687			$	4			$	568		$	79,226
Day 1 effect of CECL			(4,225	)			9,605				(961	)		2,697				9				(568	)		6,557
Balance as of January 1, 2021 as adjusted for changes in accounting principle			24,218				48,935				7,233			5,384				13				-			85,783
Charge-offs			(50	)			(155	)			-			(7	)			-				-			(212	)
Recoveries			73				-				-			-				2				-			75
Provision for (reversal of) credit losses - loans			1,326				(4,965	)			(2,306	)		(1,011	)			(6	)			-			(6,962	)
Balance as of June 30, 2021		$	25,567			$	43,815			$	4,927		$	4,366			$	9			$	-		$	78,684

On January 1, 2021, the Company adopted CECL, which replaced the incurred loss method we used in prior periods for determining the provision for credit losses and the ACL. Under CECL, we record an expected loss of all cash flows we do not expect to collect at the inception of the loan. The adoption of CECL resulted in an increase in our ACL for loans of $6.6 million, which did not impact our consolidated income statement. We recorded a reversal of credit losses for loans of $1.7 million and $7.0 million during the three and six months ended June 30, 2021, respectively, utilizing the CECL methodology, which was the result of an improved macroeconomic environment from January 1, 2021, the day of adoption.

29

Table of Contents

CONNECTONE BANCORP, INC. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(unaudited)

Note 5. Loans and the Allowance for Credit Losses – (continued)

		Three Months Ended June 30, 2020
						Commercial				Commercial			Residential
		Commercial				real estate				construction			real estate				Consumer				Unallocated			Total
		(dollars in thousands)
Balance as of March 31, 2020		$	9,058			$	22,036			$	7,819		$	1,681			$	3			$	13,572		$	54,169
Charge-offs			(380	)			-				-			(69	)			-				-			(449	)
Recoveries			2				2				-			-				-				-			4
Provision for credit losses - loans			665				617				207			78				2				13,431			15,000
Balance as of June 30, 2020		$	9,345			$	22,655			$	8,026		$	1,690			$	5			$	27,003		$	68,724

		Six Months Ended June 30, 2020
						Commercial				Commercial			Residential
		Commercial				real estate				construction			real estate				Consumer				Unallocated			Total
		(dollars in thousands)
Balance as of December 31, 2019		$	8,349			$	20,853			$	7,304		$	1,685			$	3			$	99		$	38,293
Charge-offs			(504	)			-				-			(69	)			(3	)			-			(576	)
Recoveries			2				2				-			3				-				-			7
Provision			1,498				1,800				722			71				5				26,904			31,000
Balance as of June 30, 2020		$	9,345			$	22,655			$	8,026		$	1,690			$	5			$	27,003		$	68,724

Schedule of Debtor Troubled Debt Restructuring, Current Period [Table Text Block]

The following table presents loans by class modified as TDRs that occurred during the six months ended June 30, 2021:

					Pre-Modification Outstanding			Post-Modification Outstanding
		Number of Loans			Recorded Investment			Recorded Investment
Troubled debt restructurings:		(dollars in thousands)
Commercial			3		$	631		$	631
Commercial real estate			3			8,603			8,603
Commercial construction			1			1,641			1,641
Residential real estate			3			1,758			1,758
Total			10		$	12,633		$	12,633

Schedule of Composition of Loans by Loan Segments

The following table sets forth the composition of these loans by loan segments as of June 30, 2021:

					Unpaid
		Number of Loans			Principal Balance
		(dollars in thousands)
Commercial			59		$	17,260
Commercial real estate			20			82,760
Total			79		$	100,020

Schedule of ACL for off-balance sheet credit exposure

The Company has recorded an ACL for unfunded credit commitments, which was recorded in other liabilities. The provision is recorded within the (reversal of) provision for credit losses on the Company’s income statement. The following table presents the ACL for unfunded commitments for the three and six months ended June 30, 2021 (dollars in thousands):

		Three Months Ended
		June 30, 2021
Balance as of beginning of period		$	2,343
Provision for credit losses - unfunded commitments			37
Balance as of end of period		$	2,380

		Six Months Ended
		June 30, 2021
Balance as of beginning of period		$	-
Day 1 Effect of CECL			2,833
Reversal of credit losses - unfunded commitments			(453)
Balance as of end of period		$	2,380

Schedule of (Reversal of) provision for credit losses

The following table summarizes the (reversal of) provision for credit losses for the three and six months ended June 30, 2021 (dollars in thousands):

		Three Months Ended June 30, 2021			Six Months Ended June 30, 2021
(Reversal of) provision for credit losses - loans		$	(1,686)		$	(6,962)
(Reversal of) provision for credit losses - unfunded commitments			37			(453)
(Reversal of) provision for credit losses		$	(1,649)		$	(7,415)

X

- Definition

Tabular diisclosure of composition of loans by loan segments.

+ References

No definition available.

+ Details

Name:	cnob_CompositionOfLoansByLoanSegmentsTableTextBlock
Namespace Prefix:	cnob_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Financing receivable origination and risk designation.

+ References

No definition available.

+ Details

Name:	cnob_FinancingReceivableOriginationAndRiskDesignationTableTextBlock
Namespace Prefix:	cnob_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of loans held for sale.

+ References

No definition available.

+ Details

Name:	cnob_LoansHeldForSaleTableTextBlock
Namespace Prefix:	cnob_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Fair value of collateral.

+ References

No definition available.

+ Details

Name:	cnob_ScheduleOfFairValueOfCollateralTableTextBlock
Namespace Prefix:	cnob_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of recorded investment in financing receivables.

+ References

No definition available.

+ Details

Name:	cnob_ScheduleOfRecordedInvestmentInFinancingReceivablesTableTextBlock
Namespace Prefix:	cnob_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of allowance for credit loss on financing receivable.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11B
-URI http://asc.fasb.org/extlink&oid=123577603&loc=SL6953423-111524

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=124255953&loc=SL82919249-210447

+ Details

Name:	us-gaap_AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The entire disclosure for allowance for credit losses.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-URI http://asc.fasb.org/topic&trid=2196771

+ Details

Name:	us-gaap_AllowanceForCreditLossesTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=124255953&loc=SL82919230-210447

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 29
-URI http://asc.fasb.org/extlink&oid=123577603&loc=SL6953659-111524

+ Details

Name:	us-gaap_FinancingReceivableCreditQualityIndicatorsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of impaired financing receivables.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=123577603&loc=d3e5212-111524

+ Details

Name:	us-gaap_ImpairedFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of aging analysis for financing receivable.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 14
-URI http://asc.fasb.org/extlink&oid=124255953&loc=SL82919253-210447

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 7A
-URI http://asc.fasb.org/extlink&oid=123577603&loc=SL6953401-111524

Reference 3: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 55
-Paragraph 80
-URI http://asc.fasb.org/extlink&oid=124267575&loc=SL82922355-210448

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=123577603&loc=d3e5111-111524

+ Details

Name:	us-gaap_PastDueFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_ReceivablesAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.3,4)
-URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682

+ Details

Name:	us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of troubled debt restructurings in the current period: (1) for each restructuring, the principal changes in terms, the major features of settlement, or both; (2) the aggregate gain (loss) on restructuring of payables; (3) the income tax effect on the gain or loss recognized on the restructuring of payables; (4) the gain (loss) recognized on the restructuring of payables, after the impact of income tax expense or benefit; and (5) the aggregate gain (loss) on transfer of assets recognized during the period, after the impact of income tax expense or benefit.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 60
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6402221&loc=d3e15743-112638

+ Details

Name:	us-gaap_ScheduleOfDebtorTroubledDebtRestructuringCurrentPeriodTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of financing receivable on nonaccrual status.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=123577603&loc=d3e5111-111524

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 16
-URI http://asc.fasb.org/extlink&oid=124255953&loc=SL82919258-210447

+ Details

Name:	us-gaap_ScheduleOfFinancingReceivablesNonAccrualStatusTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of allowance for credit loss on securities borrowed.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=124255953&loc=SL82919249-210447

+ Details

Name:	us-gaap_SecuritiesBorrowedAllowanceForCreditLossTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration