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LOANS AND ALLOWANCE FOR CREDIT LOSSES (Tables) | 12 Months Ended
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Dec. 31, 2023
Accounts, Notes, Loans and Financing Receivable, Gross, Allowance, and Net [Abstract] |
Financing Receivable, before Allowance for Credit Loss, Maturity | The composition of the loan portfolio as of December 31:
(In thousands) |  | 2023 |  | 2022
Commercial real estate |  | $ | 898,709 |  |  | $ | 824,111 |
Residential mortgage |  | 394,189 |  |  | 361,905 |
Commercial and industrial |  | 152,344 |  |  | 180,958 |
Home equity lines of credit |  | 90,163 |  |  | 83,463 |
Real estate construction |  | 84,341 |  |  | 80,491 |
Consumer |  | 9,954 |  |  | 11,336 |
Gross loans |  | 1,629,700 |  |  | 1,542,264 |
Unearned income |  | (1,712) |  |  | (3,654) |
Total loans, net of unearned income |  | $ | 1,627,988 |  |  | $ | 1,538,610 |
Financing Receivable, Related Party | Following is a summary of the activity for these related-party loans:
(In thousands) |  | 2023
Balance at January 1 |  | $ | 5,950 |
New loans (1) |  | 344 |
Repayments (1) |  | 987 |
Balance at December 31 |  | $ | 5,307 |
———————————————— (1) Includes one additional loan and the removal of one loan due to changes in executive management and directors.
Loan Portfolio Summarized By The Past Due Status | The following tables present the classes of the loan portfolio summarized by the past due status:
(In thousands) |  | 30–59 Days Past Due |  | 60–89 Days Past Due |  | >90 Days Past Due |  | Total Past Due |  | Current |  | Total Loans Receivable |  | Loans Receivable >90 Days and Accruing
December 31, 2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate |  | $ | 150 |  |  | $ | 347 |  |  | $ | — |  |  | $ | 497 |  |  | $ | 898,212 |  |  | $ | 898,709 |  |  | $ | — |
Residential mortgage |  | 1,293 |  |  | 388 |  |  | 849 |  |  | 2,530 |  |  | 391,659 |  |  | 394,189 |  |  | 505 |
Commercial and industrial |  | 50 |  |  | — |  |  | 159 |  |  | 209 |  |  | 152,135 |  |  | 152,344 |  |  | — |
Home equity lines of credit |  | 414 |  |  | — |  |  | 654 |  |  | 1,068 |  |  | 89,095 |  |  | 90,163 |  |  | 654 |
Real estate construction |  | 12 |  |  | — |  |  | — |  |  | 12 |  |  | 84,329 |  |  | 84,341 |  |  | — |
Consumer |  | 8 |  |  | — |  |  | 3 |  |  | 11 |  |  | 9,943 |  |  | 9,954 |  |  | 3 |
Total Loans |  | $ | 1,927 |  |  | $ | 735 |  |  | $ | 1,665 |  |  | $ | 4,327 |  |  | $ | 1,625,373 |  |  | $ | 1,629,700 |  |  | $ | 1,162 |
(In thousands) |  | 30–59 Days Past Due |  | 60–89 Days Past Due |  | >90 Days Past Due |  | Total Past Due |  | Current |  | Total Loans Receivable |  | Loans Receivable >90 Days and Accruing
December 31, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate |  | $ | 2,026 |  |  | $ | 350 |  |  | $ | 255 |  |  | $ | 2,631 |  |  | $ | 821,480 |  |  | $ | 824,111 |  |  | $ | — |
Residential mortgage |  | 2,969 |  |  | 970 |  |  | 705 |  |  | 4,644 |  |  | 357,261 |  |  | 361,905 |  |  | 705 |
Commercial and industrial |  | 287 |  |  | — |  |  | 162 |  |  | 449 |  |  | 180,509 |  |  | 180,958 |  |  | — |
Home equity lines of credit |  | 438 |  |  | 117 |  |  | 498 |  |  | 1,053 |  |  | 82,410 |  |  | 83,463 |  |  | 498 |
Real estate construction |  | 24 |  |  | — |  |  | — |  |  | 24 |  |  | 80,467 |  |  | 80,491 |  |  | — |
Consumer |  | 155 |  |  | 80 |  |  | — |  |  | 235 |  |  | 11,101 |  |  | 11,336 |  |  | — |
Total Loans |  | $ | 5,899 |  |  | $ | 1,517 |  |  | $ | 1,620 |  |  | $ | 9,036 |  |  | $ | 1,533,228 |  |  | $ | 1,542,264 |  |  | $ | 1,203 |
Nonaccrual Loans By Classes Of The Loan Portfolio | The following table presents nonaccrual loans:
|  | December 31, 2023 |  | December 31, 2022
(In thousands) |  | With a Related Allowance |  | Without a Related Allowance |  | Total |  | Total
Commercial real estate |  | $ | 315 |  |  | $ | 1,164 |  |  | $ | 1,479 |  |  | $ | 1,873 |
Residential mortgage |  | — |  |  | 343 |  |  | 343 |  |  | — |
Commercial and industrial |  | 1,004 |  |  | — |  |  | 1,004 |  |  | 781 |
Home equity lines of credit |  | — |  |  | 185 |  |  | 185 |  |  | — |
|  | $ | 1,319 |  |  | $ | 1,692 |  |  | $ | 3,011 |  |  | $ | 2,654 |
Schedule of Nonperforming Loans | Total nonperforming loans at December 31 are as follows:
(In thousands) |  | 2023 |  | 2022
Nonaccrual loans |  | $ | 3,011 |  |  | $ | 2,654 |
Greater than 90 days past due and still accruing |  | 1,162 |  |  | 1,203 |
Total nonperforming loans |  | $ | 4,173 |  |  | $ | 3,857 |
Schedule of actual loan modifications | Loans modified as of December 31, 2023 were as follows:
(In thousands) |  | Term Extension |  |  |  | % of Total Class of Financing Receivable
Commercial and industrial |  | $ | 549 |  |  |  |  | 0.4 | %
Financing Receivable, Amortized Cost Basis | The following table presents the amortized cost basis of individually evaluated loans as of December 31, 2023. Changes in the fair value of the collateral for individually evaluated loans are reported as provision for credit losses or a reversal of provision for credit losses in the period of change.
|  | December 31, 2023
|  | Type of Collateral
(In thousands) |  | Business Assets |  | Real Estate
Commercial real estate |  | $ | — |  |  | $ | 1,479 |
Residential mortgage |  | — |  |  | 343 |
Commercial and industrial |  | 1,004 |  |  | — |
Home equity lines of credit |  | — |  |  | 185 |
Total |  | $ | 1,004 |  |  | $ | 2,007 |
Classes Of The Loan Portfolio Summarized By The Aggregate Risk Rating | The following summarizes designated internal risk categories by portfolio segment for loans that the Bank assigns a risk rating and those that Bank evaluates based on the performance status:
|  | December 31, 2023
|  | Term Loans Amortized Cost Basis by Origination Year |  | Revolving Loans Amortized Cost Basis |  |
(In thousands) |  | 2023 |  | 2022 |  | 2021 |  | 2020 |  | 2019 |  | Prior |  |  | Total
Internally Risk Rated: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 136,158 |  |  | $ | 152,767 |  |  | $ | 130,994 |  |  | $ | 60,918 |  |  | $ | 65,856 |  |  | $ | 287,026 |  |  | $ | 13,636 |  |  | $ | 847,355 |
Special Mention |  | 1,927 |  |  | 6,385 |  |  | 5,920 |  |  | 1,904 |  |  | 8,222 |  |  | 16,244 |  |  | 1,994 |  |  | 42,596 |
Substandard |  | — |  |  | — |  |  | — |  |  | 1,530 |  |  | 704 |  |  | 6,524 |  |  | — |  |  | 8,758 |
Total Commercial real estate |  | $ | 138,085 |  |  | $ | 159,152 |  |  | $ | 136,914 |  |  | $ | 64,352 |  |  | $ | 74,782 |  |  | $ | 309,794 |  |  | $ | 15,630 |  |  | $ | 898,709 |
Residential mortgage |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 39,146 |  |  | $ | 27,612 |  |  | $ | 41,031 |  |  | $ | 14,758 |  |  | $ | 10,492 |  |  | $ | 27,274 |  |  | $ | 402 |  |  | $ | 160,715 |
Special Mention |  | 588 |  |  | 82 |  |  | 593 |  |  | 397 |  |  | 826 |  |  | 2,457 |  |  | 62 |  |  | 5,005 |
Substandard |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 218 |  |  | — |  |  | 218 |
Total Residential Mortgage |  | $ | 39,734 |  |  | $ | 27,694 |  |  | $ | 41,624 |  |  | $ | 15,155 |  |  | $ | 11,318 |  |  | $ | 29,949 |  |  | $ | 464 |  |  | $ | 165,938 |
Commercial and industrial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 12,319 |  |  | $ | 24,259 |  |  | $ | 34,830 |  |  | $ | 15,614 |  |  | $ | 13,922 |  |  | $ | 17,780 |  |  | $ | 25,147 |  |  | $ | 143,871 |
Special Mention |  | 128 |  |  | 303 |  |  | 290 |  |  | 529 |  |  | 140 |  |  | 459 |  |  | 2,014 |  |  | 3,863 |
Substandard |  | 7 |  |  | 135 |  |  | 499 |  |  | 91 |  |  | 9 |  |  | 1,597 |  |  | 2,272 |  |  | 4,610 |
Total Commercial and industrial |  | $ | 12,454 |  |  | $ | 24,697 |  |  | $ | 35,619 |  |  | $ | 16,234 |  |  | $ | 14,071 |  |  | $ | 19,836 |  |  | $ | 29,433 |  |  | $ | 152,344 |
Year-to-date gross charge-offs |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 110 |  |  | $ | — |  |  | $ | 110 |
Real estate construction |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 19,766 |  |  | $ | 39,758 |  |  | $ | 3,953 |  |  | $ | 1,160 |  |  | $ | — |  |  | $ | 2,604 |  |  | $ | 8,003 |  |  | $ | 75,244 |
Special Mention |  | — |  |  | 465 |  |  | — |  |  | 92 |  |  | — |  |  | 725 |  |  | — |  |  | 1,282 |
Substandard |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 69 |  |  | — |  |  | 69 |
Total Real estate construction |  | $ | 19,766 |  |  | $ | 40,223 |  |  | $ | 3,953 |  |  | $ | 1,252 |  |  | $ | — |  |  | $ | 3,398 |  |  | $ | 8,003 |  |  | $ | 76,595 |
Home equity lines of credit |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 300 |  |  | $ | 99 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 131 |  |  | $ | 5,235 |  |  | $ | 5,765 |
Special Mention |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 727 |  |  | 727 |
Substandard |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 362 |  |  | — |  |  | 362 |
Total Home equity lines of credit |  | $ | 300 |  |  | $ | 99 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 493 |  |  | $ | 5,962 |  |  | $ | 6,854 |
Performance Rated: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential mortgage |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  | $ | 33,884 |  |  | $ | 45,221 |  |  | $ | 14,878 |  |  | $ | 16,184 |  |  | $ | 9,059 |  |  | $ | 108,021 |  |  | $ | 156 |  |  | $ | 227,403 |
Nonperforming |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 848 |  |  | — |  |  | 848 |
Total Residential Mortgage |  | $ | 33,884 |  |  | $ | 45,221 |  |  | $ | 14,878 |  |  | $ | 16,184 |  |  | $ | 9,059 |  |  | $ | 108,869 |  |  | $ | 156 |  |  | $ | 228,251 |
Home equity lines of credit |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  | $ | 23 |  |  | $ | 38 |  |  | $ | — |  |  | $ | 13 |  |  | $ | 94 |  |  | $ | 4,742 |  |  | $ | 77,745 |  |  | $ | 82,655 |
Nonperforming |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 92 |  |  | 562 |  |  | 654 |
Total Home equity lines of credit |  | $ | 23 |  |  | $ | 38 |  |  | $ | — |  |  | $ | 13 |  |  | $ | 94 |  |  | $ | 4,834 |  |  | $ | 78,307 |  |  | $ | 83,309 |
Consumer |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  | $ | 2,351 |  |  | $ | 2,685 |  |  | $ | 778 |  |  | $ | 522 |  |  | $ | 271 |  |  | $ | 1,085 |  |  | $ | 2,259 |  |  | $ | 9,951 |
Nonperforming |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 3 |  |  | 3 |
Total Consumer |  | $ | 2,351 |  |  | $ | 2,685 |  |  | $ | 778 |  |  | $ | 522 |  |  | $ | 271 |  |  | $ | 1,085 |  |  | $ | 2,262 |  |  | $ | 9,954 |
Year-to-date gross charge-offs |  | $ | 48 |  |  | $ | 83 |  |  | $ | 42 |  |  | $ | 55 |  |  | $ | 23 |  |  | $ | 78 |  |  | $ | 67 |  |  | $ | 396 |
Real estate construction |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  | $ | 5,571 |  |  | $ | 753 |  |  | $ | 175 |  |  | $ | 210 |  |  | $ | 170 |  |  | $ | 867 |  |  | $ | — |  |  | $ | 7,746 |
Total Real estate construction |  | $ | 5,571 |  |  | $ | 753 |  |  | $ | 175 |  |  | $ | 210 |  |  | $ | 170 |  |  | $ | 867 |  |  | $ | — |  |  | $ | 7,746 |
Total Portfolio loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 207,689 |  |  | $ | 244,495 |  |  | $ | 210,808 |  |  | $ | 92,450 |  |  | $ | 90,270 |  |  | $ | 334,815 |  |  | $ | 52,423 |  |  | $ | 1,232,950 |
Special Mention |  | 2,643 |  |  | 7,235 |  |  | 6,803 |  |  | 2,922 |  |  | 9,188 |  |  | 19,885 |  |  | 4,797 |  |  | 53,473 |
Substandard |  | 7 |  |  | 135 |  |  | 499 |  |  | 1,621 |  |  | 713 |  |  | 8,770 |  |  | 2,272 |  |  | 14,017 |
Performing |  | 41,829 |  |  | 48,697 |  |  | 15,831 |  |  | 16,929 |  |  | 9,594 |  |  | 114,715 |  |  | 80,160 |  |  | 327,755 |
Nonperforming |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 940 |  |  | 565 |  |  | 1,505 |
Total Portfolio loans |  | $ | 252,168 |  |  | $ | 300,562 |  |  | $ | 233,941 |  |  | $ | 113,922 |  |  | $ | 109,765 |  |  | $ | 479,125 |  |  | $ | 140,217 |  |  | $ | 1,629,700 |
Year-to-date gross charge-offs |  | $ | 48 |  |  | $ | 83 |  |  | $ | 42 |  |  | $ | 55 |  |  | $ | 23 |  |  | $ | 188 |  |  | $ | 67 |  |  | $ | 506 |
The following table presents the most comparable required information, the recorded investment in loan classes by internally assigned risk ratings and loan classes by performing and nonperforming status as of December 31, 2022:
(In thousands) |  | Commercial and Industrial |  | Commercial Real Estate |  | Real Estate Construction |  | Residential Mortgage |  | Home Equity Lines of Credit |  | Consumer |  | Total
December 31, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 175,633 |  |  | $ | 789,017 |  |  | $ | 78,673 |  |  | $ | 355,888 |  |  | $ | 82,366 |  |  | $ | 11,336 |  |  | $ | 1,492,913 |
Special Mention |  | 4,035 |  |  | 29,540 |  |  | 1,818 |  |  | 5,803 |  |  | 712 |  |  | — |  |  | 41,908 |
Substandard |  | 1,290 |  |  | 5,554 |  |  | — |  |  | 214 |  |  | 385 |  |  | — |  |  | 7,443 |
Total Portfolio Loans |  | $ | 180,958 |  |  | $ | 824,111 |  |  | $ | 80,491 |  |  | $ | 361,905 |  |  | $ | 83,463 |  |  | $ | 11,336 |  |  | $ | 1,542,264 |
Performing Loans |  | $ | 180,177 |  |  | $ | 822,238 |  |  | $ | 80,491 |  |  | $ | 361,200 |  |  | $ | 82,965 |  |  | $ | 11,336 |  |  | $ | 1,538,407 |
Nonperforming Loans |  | 781 |  |  | 1,873 |  |  | — |  |  | 705 |  |  | 498 |  |  | — |  |  | 3,857 |
Total Portfolio Loans |  | $ | 180,958 |  |  | $ | 824,111 |  |  | $ | 80,491 |  |  | $ | 361,905 |  |  | $ | 83,463 |  |  | $ | 11,336 |  |  | $ | 1,542,264 |
Financing Receivable, Loan Portfolio Class | The following table summarizes the allowance for credit losses by loan portfolio class for the year ended December 31, 2023:
(In thousands) |  | Commercial and Industrial |  | Commercial Real Estate |  | Real Estate Construction |  | Residential Mortgage |  | Home Equity Lines of Credit |  | Consumer |  | Unallocated |  | Total
Allowance for Credit Losses |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance - January 1, 2023 |  | $ | 2,848 |  |  | $ | 10,016 |  |  | $ | 1,000 |  |  | $ | 3,029 |  |  | $ | 347 |  |  | $ | 376 |  |  | $ | 245 |  |  | $ | 17,861 |
Impact of CECL adoption |  | (762) |  |  | 1,106 |  |  | 1,347 |  |  | 297 |  |  | 17 |  |  | (142) |  |  | (245) |  |  | 1,618 |
Charge-offs |  | (110) |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (396) |  |  | — |  |  | (506) |
Recoveries |  | 64 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 72 |  |  | — |  |  | 136 |
Provisions (credits) |  | 8 |  |  | 888 |  |  | (277) |  |  | (23) |  |  | 33 |  |  | 231 |  |  | — |  |  | 860 |
Ending balance - December 31, 2023 |  | $ | 2,048 |  |  | $ | 12,010 |  |  | $ | 2,070 |  |  | $ | 3,303 |  |  | $ | 397 |  |  | $ | 141 |  |  | $ | — |  |  | $ | 19,969 |
The following table summarizes the allowance for loan losses by loan portfolio class for the year ended December 31, 2022:
(In thousands) |  | Commercial and Industrial |  | Commercial Real Estate |  | Real Estate Construction |  | Residential Mortgage |  | Home Equity Lines of Credit |  | Consumer |  | Unallocated |  | Total
Allowance for Loan Losses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance - January 1, 2022 |  | $ | 3,176 |  |  | $ | 10,716 |  |  | $ | 616 |  |  | $ | 3,235 |  |  | $ | 501 |  |  | $ | 408 |  |  | $ | 381 |  |  | $ | 19,033 |
Charge-offs |  | (238) |  |  | (831) |  |  | — |  |  | (3) |  |  | (33) |  |  | (181) |  |  | — |  |  | (1,286) |
Recoveries |  | 58 |  |  | — |  |  | — |  |  | 5 |  |  | 22 |  |  | 29 |  |  | — |  |  | 114 |
Provisions (credits) |  | (148) |  |  | 131 |  |  | 384 |  |  | (208) |  |  | (143) |  |  | 120 |  |  | (136) |  |  | — |
Ending balance - December 31, 2022 |  | $ | 2,848 |  |  | $ | 10,016 |  |  | $ | 1,000 |  |  | $ | 3,029 |  |  | $ | 347 |  |  | $ | 376 |  |  | $ | 245 |  |  | $ | 17,861 |
The following summarizes information relative to individually evaluated loans by loan portfolio class as of December 31, 2022:
| Individually Evaluated Loans with Allowance |  | Individually Evaluated Loans with No Allowance
(In thousands) | Recorded Investment |  | Unpaid Principal Balance |  | Related Allowance |  | Recorded Investment |  | Unpaid Principal Balance
December 31, 2022 |  |  |  |  |  |  |  |  |
Commercial and industrial | $ | 781 |  |  | $ | 781 |  |  | $ | 628 |  |  | $ | — |  |  | $ | — |
Commercial real estate | 350 |  |  | 350 |  |  | 192 |  |  | 4,984 |  |  | 4,984 |
Total | $ | 1,131 |  |  | $ | 1,131 |  |  | $ | 820 |  |  | $ | 4,984 |  |  | $ | 4,984 |
Average Of Impaired Loans And Related Interest Income By Loan Portfolio Class | The following summarizes information in regards to the average of individually evaluated loans and related interest income by loan portfolio class as of December 31, 2022:
| Individually Evaluated Loans with Allowance |  | Individually Evaluated Loans with No Allowance
(In thousands) | Average Recorded Investment |  | Interest Income |  | Average Recorded Investment |  | Interest Income
December 31, 2022 |  |  |  |  |  |  |
Commercial and industrial | $ | 991 |  |  | $ | — |  |  | $ | 2 |  |  | $ | — |
Commercial real estate | 856 |  |  | — |  |  | 5,566 |  |  | 589 |
Total | $ | 1,847 |  |  | $ | — |  |  | $ | 5,568 |  |  | $ | 589 |

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- Definition Tabular disclosure of financing receivable, before allowance for credit loss, by maturity. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name Regulation S-K (SK) -Number 229 -Section 1404 -Paragraph (a) -Publisher SEC Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Name Regulation S-K (SK) -Number 229 -Section 1404 -Paragraph (b) -Publisher SEC + Details
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- 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 -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479319/326-20-50-5 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 29 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481962/310-10-50-29 + Details
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- Definition Tabular disclosure of aging analysis for financing receivable. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 14 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479319/326-20-50-14 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 80 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479294/326-20-55-80 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481962/310-10-50-7 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7A -Publisher FASB -URI https://asc.fasb.org//1943274/2147481962/310-10-50-7A + Details
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- Definition Tabular disclosure of financing receivable on nonaccrual status. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 16 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479319/326-20-50-16 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481962/310-10-50-7 + Details
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- Definition Tabular disclosure of financing receivable modified for debtor experiencing financial difficulty. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 12A -Publisher FASB -URI https://asc.fasb.org//1943274/2147481933/310-10-55-12A Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 42 -Subparagraph (a)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481962/310-10-50-42 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 42 -Subparagraph (a)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481962/310-10-50-42 Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 33 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481962/310-10-50-33 Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 34 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481962/310-10-50-34 + Details
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