XML 54 R45.htm IDEA: XBRL DOCUMENT v3.23.3

LOANS, ALLOWANCE FOR LOAN LOSSES, AND CREDIT QUALITY - Rollforward of activity in the ACL - Loans (Details) - USD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
LOANS, ALLOWANCE FOR LOAN LOSSES, AND CREDIT QUALITY
ACL - Loans, Beginning balance	$ 22,680
ACL on PCD loans acquired	5,534
Charge-offs	(70)
Recoveries	196
Provision	4,092	$ 1,700	$ 2,200
ACL - Loans, Ending balance	43,404		22,680
Adoption of CECL
LOANS, ALLOWANCE FOR LOAN LOSSES, AND CREDIT QUALITY
ACL - Loans, Beginning balance	10,972
ACL - Loans, Ending balance			10,972
Commercial/Industrial
LOANS, ALLOWANCE FOR LOAN LOSSES, AND CREDIT QUALITY
ACL - Loans, Beginning balance	4,071
ACL on PCD loans acquired	1,082
Recoveries	5
Provision	538
ACL - Loans, Ending balance	7,555		4,071
Commercial/Industrial | Adoption of CECL
LOANS, ALLOWANCE FOR LOAN LOSSES, AND CREDIT QUALITY
ACL - Loans, Beginning balance	1,859
ACL - Loans, Ending balance			1,859
Commercial Real Estate - Owner Occupied
LOANS, ALLOWANCE FOR LOAN LOSSES, AND CREDIT QUALITY
ACL - Loans, Beginning balance	5,204
ACL on PCD loans acquired	4,424
Recoveries	70
Provision	(220)
ACL - Loans, Ending balance	11,460		5,204
Commercial Real Estate - Owner Occupied | Adoption of CECL
LOANS, ALLOWANCE FOR LOAN LOSSES, AND CREDIT QUALITY
ACL - Loans, Beginning balance	1,982
ACL - Loans, Ending balance			1,982
Commercial Real Estate - Non-Owner Occupied
LOANS, ALLOWANCE FOR LOAN LOSSES, AND CREDIT QUALITY
ACL - Loans, Beginning balance	5,405
Provision	1,245
ACL - Loans, Ending balance	8,564		5,405
Commercial Real Estate - Non-Owner Occupied | Adoption of CECL
LOANS, ALLOWANCE FOR LOAN LOSSES, AND CREDIT QUALITY
ACL - Loans, Beginning balance	1,914
ACL - Loans, Ending balance			1,914
Construction and development
LOANS, ALLOWANCE FOR LOAN LOSSES, AND CREDIT QUALITY
ACL - Loans, Beginning balance	1,592
Provision	(87)
ACL - Loans, Ending balance	3,568		1,592
Construction and development | Adoption of CECL
LOANS, ALLOWANCE FOR LOAN LOSSES, AND CREDIT QUALITY
ACL - Loans, Beginning balance	2,063
ACL - Loans, Ending balance			2,063
Residential 1-4 Family
LOANS, ALLOWANCE FOR LOAN LOSSES, AND CREDIT QUALITY
ACL - Loans, Beginning balance	5,944
ACL on PCD loans acquired	28
Recoveries	104
Provision	2,509
ACL - Loans, Ending balance	11,152		5,944
Residential 1-4 Family | Adoption of CECL
LOANS, ALLOWANCE FOR LOAN LOSSES, AND CREDIT QUALITY
ACL - Loans, Beginning balance	2,567
ACL - Loans, Ending balance			2,567
Consumer
LOANS, ALLOWANCE FOR LOAN LOSSES, AND CREDIT QUALITY
ACL - Loans, Beginning balance	314
Charge-offs	(1)
Recoveries	4
Provision	70
ACL - Loans, Ending balance	1,007		314
Consumer | Adoption of CECL
LOANS, ALLOWANCE FOR LOAN LOSSES, AND CREDIT QUALITY
ACL - Loans, Beginning balance	620
ACL - Loans, Ending balance			620
Other
LOANS, ALLOWANCE FOR LOAN LOSSES, AND CREDIT QUALITY
ACL - Loans, Beginning balance	150
Charge-offs	(69)
Recoveries	13
Provision	37
ACL - Loans, Ending balance	98		150
Other | Adoption of CECL
LOANS, ALLOWANCE FOR LOAN LOSSES, AND CREDIT QUALITY
ACL - Loans, Beginning balance	$ (33)
ACL - Loans, Ending balance			$ (33)

X

- Definition

Amount excluding accrued interest, of allowance for credit loss on financing receivable. Excludes net investment in lease.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 45
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479344/326-20-45-1

+ Details

Name:	us-gaap_FinancingReceivableAllowanceForCreditLossExcludingAccruedInterest
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Amount of increase in allowance for credit loss on financing receivable purchased with credit deterioration.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479319/326-20-50-13

+ Details

Name:	us-gaap_FinancingReceivableAllowanceForCreditLossPurchasedWithCreditDeteriorationIncrease
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479319/326-20-50-13

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name Regulation S-K (SK)
-Number 229
-Section 1405
-Paragraph c
-Publisher SEC

+ Details

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

X

- Definition

Amount of increase in allowance for credit loss on financing receivable from recovery.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 79
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479294/326-20-55-79

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479319/326-20-50-13

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 11B
-Subparagraph (c)(4)
-SubTopic 10
-Topic 310
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481962/310-10-50-11B

+ Details

Name:	us-gaap_FinancingReceivableAllowanceForCreditLossesRecovery
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

Amount of writeoff of financing receivable, charged against allowance for credit loss.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 79
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479294/326-20-55-79

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479319/326-20-50-6

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479319/326-20-50-13

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 11B
-Subparagraph (c)(3)
-SubTopic 10
-Topic 310
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481962/310-10-50-11B

+ Details

Name:	us-gaap_FinancingReceivableAllowanceForCreditLossesWriteOffs
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

Amount of credit loss expense (reversal of expense) for financing receivable.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479319/326-20-50-13

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(11))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1

+ Details

Name:	us-gaap_ProvisionForLoanLossesExpensed
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Details

Name:	srt_CumulativeEffectPeriodOfAdoptionAxis=srt_CumulativeEffectPeriodOfAdoptionAdjustmentMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FinancingReceivablePortfolioSegmentAxis=us-gaap_CommercialPortfolioSegmentMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FinancingReceivablePortfolioSegmentAxis=bfc_CommercialRealEstateOwnerOccupiedMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FinancingReceivablePortfolioSegmentAxis=bfc_CommercialRealEstateNonOwnerOccupiedMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FinancingReceivablePortfolioSegmentAxis=us-gaap_ConstructionLoansMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FinancingReceivablePortfolioSegmentAxis=us-gaap_ResidentialPortfolioSegmentMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FinancingReceivablePortfolioSegmentAxis=us-gaap_ConsumerPortfolioSegmentMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FinancingReceivablePortfolioSegmentAxis=us-gaap_UnallocatedFinancingReceivablesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: