XML 121 R108.htm IDEA: XBRL DOCUMENT
v3.22.4

Income Taxes - Schedule of deferred tax assets and liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2022 | Dec. 31, 2021
--- | --- | ---
Deferred tax assets |  |
Allowance for credit losses | $ 15,618 | $ 13,854
Liability for unfunded commitments | 3,153 | 2,196
Interest on nonperforming loans | 66 | 98
Accrued expenses | 1,341 | 1,227
Write-down of foreclosed assets |  | 35
Write-down of fixed assets | 67 | 62
Unrealized loss on available-for-sale securities | 15,407 |
Unrealized loss on active cash flow derivatives | 7,695 |
Income recognized for tax in excess of book related to terminated cash flow derivatives | 5,530 | 6,978
Deferred income | 290 | 298
Difference in basis for acquired assets and liabilities | 686 | 893
Deferred Tax Assets, Gross, Total | 49,853 | 25,641
Deferred tax liabilities |  |
Tax depreciation in excess of book depreciation | (8,210) | (5,681)
FHLB stock dividends | (337) | (313)
Partnership tax credits | (668) | (251)
Prepaid expenses | (1,196) | (883)
Unrealized gain on securities transferred to held-to-maturity securities | (29) |
Unrealized gain on available-for-sale securities |  | (2,698)
Unrealized gain on terminated cash flow derivatives | (5,530) | (6,978)
Other | (235) | (328)
Deferred tax liabilities, gross, total | (16,205) | (17,132)
Net deferred tax asset | $ 33,648 | $ 8,509

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_DeferredTaxAssetsIncomeRecognizedInExcessOfBooks
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 Not available. + References No definition available. + Details
Name: | gsbc_DeferredTaxAssetsPartnershipTaxCredit
Namespace Prefix: | gsbc_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
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 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 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 Not available. + References No definition available. + Details
Name: | gsbc_LiabilityForUnfundedCommitments.
Namespace Prefix: | gsbc_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of deferred tax liability attributable to taxable temporary differences from unrealized gains on held-to-maturity securities. + References No definition available. + Details
Name: | gsbc_PrepaidExpensesdeferredTaxLiabilitiesUnrealizedGainsOnHeldToMaturitySecurities
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 https://asc.fasb.org/extlink&oid=123427490&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 https://asc.fasb.org/extlink&oid=123427490&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 https://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 https://asc.fasb.org/extlink&oid=121826272&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 https://asc.fasb.org/extlink&oid=126734703&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 https://asc.fasb.org/extlink&oid=126897435&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 https://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 from derivative instruments. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 6 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32621-109319 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 8 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32632-109319 + Details
Name: | us-gaap_DeferredTaxAssetsDerivativeInstruments
Namespace Prefix: | us-gaap_
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 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 https://asc.fasb.org/extlink&oid=121826272&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 https://asc.fasb.org/extlink&oid=121826272&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 allowance, of deferred tax asset attributable to deductible temporary difference from 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 740 -SubTopic 10 -Section 50 -Paragraph 8 -URI https://asc.fasb.org/extlink&oid=121826272&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 https://asc.fasb.org/extlink&oid=121826272&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, before allocation of valuation allowance, of deferred tax asset attributable to deductible temporary difference from unrealized loss on investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale). + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 6 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32621-109319 + Details
Name: | us-gaap_DeferredTaxAssetsUnrealizedLossesOnAvailableforSaleSecuritiesGross
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
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 https://asc.fasb.org/extlink&oid=121826272&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 https://asc.fasb.org/extlink&oid=121826272&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 https://asc.fasb.org/extlink&oid=121826272&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 https://asc.fasb.org/extlink&oid=121826272&loc=d3e32621-109319 + Details
Name: | us-gaap_DeferredTaxLiabilitiesUnrealizedGainsOnTradingSecurities
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant