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Off-Balance Sheet Commitments (Tables) | 12 Months Ended
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Dec. 31, 2018
Risks and Uncertainties [Abstract] |
Distribution of Undisbursed Loan Commitments | The following table shows the distribution of undisbursed loan commitments as of the dates indicated:
| December 31, 2018 |  | December 31, 2017
| (in thousands)
Commitments to extend credit | $ | 325,100 |  |  | $ | 318,634 |
Standby letters of credit | 32,500 |  |  | 19,294 |
Commercial letters of credit | 13,848 |  |  | 9,308 |
Total undisbursed loan commitments | $ | 371,448 |  |  | $ | 347,236 |
Summary of Valuation Allowance | Activity in the allowance for off-balance sheet items was as follows for the periods indicated:
| As of and for the Year Ended December 31,
| 2018 |  | 2017 |  | 2016
| (in thousands)
Allowance for off-balance sheet items: |  |  |  |  |
Balance at beginning of period | $ | 1,296 |  |  | $ | 1,184 |  |  | $ | 986 |
Provision | 143 |  |  | 112 |  |  | 198 |
Balance at end of period | $ | 1,439 |  |  | $ | 1,296 |  |  | $ | 1,184 |

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- Definition Tabular disclosure of valuation allowances to reduce deferred tax assets to net realizable value, including identification of the deferred tax asset more likely than not will not be fully realized and the corresponding amount of the valuation allowance. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319 + Details
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