XML 127 R113.htm IDEA: XBRL DOCUMENT
v3.20.4

Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2020 | Dec. 31, 2019
--- | --- | ---
Deferred tax assets |  |
Allowance for loan losses | $ 12,711 | $ 9,188
Interest on nonperforming loans | 142 | 161
Accrued expenses | 894 | 821
Write-down of foreclosed assets | 131 | 185
Write-down of fixed assets | 114 | 50
Income recognized for tax in excess of book | 8,830 |
Partnership tax credits | 11 | 732
Deferred income | 885 | 509
Difference in basis for acquired assets and liabilities | 1,532 | 2,540
Deferred Tax Assets, Gross, Total | 25,250 | 14,186
Deferred tax liabilities |  |
Tax depreciation in excess of book depreciation | (5,988) | (5,986)
FHLB stock dividends | (368) | (817)
Prepaid expenses | (898) | (891)
Unrealized gain on available-for-sale securities | (6,869) | (2,671)
Unrealized gain on cash flow derivatives | (8,830) | (6,853)
Other | (258) | (233)
Deferred Tax Liabilities, Gross, Total | (23,211) | (17,451)
Net deferred tax (liability) |  | $ (3,265)
Net deferred tax asset | $ 2,039 |

X
- Definition Represents the monetary amount of Deferred Tax Assets Accrued Expenses, as of the indicated date. + References No definition available. + Details
Name: | gsbc_DeferredTaxAssetsAccruedExpenses
Namespace Prefix: | gsbc_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Represents the monetary amount of Deferred tax assets difference in basis for acquired assets and liabilities, as of the indicated date. + References No definition available. + Details
Name: | gsbc_DeferredTaxAssetsDifferenceInBasisForAcquiredAssetsAndLiabilities
Namespace Prefix: | gsbc_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from income recognized for tax in excess of book. + References No definition available. + Details
Name: | gsbc_DeferredTaxAssetsIncomeRecognisedInExcessOfBooks
Namespace Prefix: | gsbc_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Represents the monetary amount of Deferred Tax Asset Interest on Nonperforming Loans, as of the indicated date. + References No definition available. + Details
Name: | gsbc_DeferredTaxAssetsInterestOnNonPerformingLoans
Namespace Prefix: | gsbc_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Represents the monetary amount of Deferred tax assets partnership tax credits, as of the indicated date. + References No definition available. + Details
Name: | gsbc_DeferredTaxAssetsPartnershipTaxCredits
Namespace Prefix: | gsbc_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Represents the monetary amount of Deferred Tax Assets Write-down of Fixed Assets, as of the indicated date. + References No definition available. + Details
Name: | gsbc_DeferredTaxAssetsWriteDownOfFixedAssets
Namespace Prefix: | gsbc_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Represents the monetary amount of Deferred Tax Assets Write-down of Foreclosed Assets, as of the indicated date. + References No definition available. + Details
Name: | gsbc_DeferredTaxAssetsWriteDownOfForeClosedAssets
Namespace Prefix: | gsbc_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Represents the monetary amount of Deferred Tax Liabilities Federal Home Loan Bank Stock Dividends, as of the indicated date. + References No definition available. + Details
Name: | gsbc_DeferredTaxLiabilitiesFederalHomeLoanBankStockDividends
Namespace Prefix: | gsbc_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Represents the monetary amount of Deferred tax liability unrealized gain on cash flow derivatives, as of the indicated date. + References No definition available. + Details
Name: | gsbc_DeferredTaxLiabilityUnrealizedGainOnCashFlowDerivatives
Namespace Prefix: | gsbc_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Represents the monetary amount of Deferred Tax Liabilities Tax Depreciation in Excess of Book Depreciation, as of the indicated date. + References No definition available. + Details
Name: | gsbc_DeferredTaxliabilitiesTaxDepreciationInExcessOfBookDepreciation
Namespace Prefix: | gsbc_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, with jurisdictional netting. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 45 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=120406818&loc=d3e31931-109318 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 45 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=120406818&loc=d3e31917-109318 + Details
Name: | us-gaap_DeferredIncomeTaxAssetsNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of deferred tax liability attributable to taxable temporary differences. + 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(26)(b)) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(15)(b)(2)) -URI http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(15)(2)) -URI http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878 Reference 5: 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(26)(a)) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
Name: | us-gaap_DeferredIncomeTaxLiabilities
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319 + Details
Name: | us-gaap_DeferredTaxAssetsGross
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, without jurisdictional netting. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319 + Details
Name: | us-gaap_DeferredTaxAssetsLiabilitiesNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

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

X
- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from the provision for loan losses. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32632-109319 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32621-109319 + Details
Name: | us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsProvisionForLoanLosses
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount, after deferred tax asset, of deferred tax liability attributable to taxable differences without jurisdictional netting. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 45 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=120406818&loc=d3e31931-109318 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319 + Details
Name: | us-gaap_DeferredTaxLiabilities
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

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

X
- Definition Amount of deferred tax liability attributable to taxable temporary differences classified as other. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32632-109319 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32621-109319 + Details
Name: | us-gaap_DeferredTaxLiabilitiesOther
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of deferred tax consequences attributable to taxable temporary differences derived from prepaid expenses. + References No definition available. + Details
Name: | us-gaap_DeferredTaxLiabilitiesPrepaidExpenses
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of deferred tax liability attributable to taxable temporary differences from unrealized gains on trading securities. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32632-109319 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32621-109319 + Details
Name: | us-gaap_DeferredTaxLiabilitiesUnrealizedGainsOnTradingSecurities
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant