XML 32 R23.htm IDEA: XBRL DOCUMENT
v3.22.2

Commitments and Contingencies (Tables) | 6 Months Ended
--- | ---
Jun. 30, 2022
Commitments and Contingencies Disclosure [Abstract] |
Schedule of Undrawn Loan Commitments and Standby Letters of Credit | The contractual amount of unfunded loan commitments and standby letters of credit not reflected in the consolidated statements of condition are as follows:
(in thousands) | June 30, 2022 | December 31, 2021
Commercial lines of credit | $ | 318,400 |  | $ | 330,234 |
Revolving home equity lines | 212,208 |  | 210,938 |
Undisbursed construction loans | 48,671 |  | 78,381 |
Personal and other lines of credit | 11,044 |  | 11,001 |
Standby letters of credit | 2,150 |  | 3,657 |
Total commitments and standby letters of credit | $ | 592,473 |  | $ | 634,211 |
Schedule of Operating and Finance Lease Right-of-Use Assets and Lease Liabilities | The following table shows the balances of operating and finance lease right-of-use assets and lease liabilities.
(in thousands) | June 30, 2022 | December 31, 2021
Operating leases: |  |
Operating lease right-of-use assets | $ | 22,353 |  | $ | 23,604 |
Operating lease liabilities | $ | 24,117 |  | $ | 25,429 |
Finance leases: |  |
Finance lease right-of-use assets | $ | 499 |  | $ | 499 |
Accumulated amortization | (155) |  | (93) |
Finance lease right-of-use assets, net 1 | $ | 344 |  | $ | 406 |
Finance lease liabilities 2 | $ | 356 |  | $ | 419 |
1 Included in premises and equipment in the consolidated statements of condition. |
2 Included in borrowings and other obligations in the consolidated statements of condition. |
Schedule of Components of Operating and Finance Lease Cost | The following table shows supplemental disclosures of noncash investing and financing activities for the periods presented.
| Six months ended
(in thousands) | June 30, 2022 | June 30, 2021
Right-of-use assets obtained in exchange for operating lease liabilities | $ | 1,124 |  | $ | — |
Right-of-use assets obtained in exchange for finance lease liabilities | $ | — |  | $ | 412 |
The following table shows components of operating and finance lease cost.
| Three months ended |  | Six months ended
(in thousands) | June 30, 2022 | June 30, 2021 |  | June 30, 2022 | June 30, 2021
Operating lease cost | $ | 1,295 |  | $ | 1,164 |  |  | $ | 2,579 |  | $ | 2,328 |
Variable lease cost | — |  | — |  |  | — |  | — |
Total operating lease cost 1 | $ | 1,295 |  | $ | 1,164 |  |  | $ | 2,579 |  | $ | 2,328 |
Finance lease cost: |  |  |  |  |
Amortization of right-of-use assets 2 | $ | 31 |  | $ | 7 |  |  | $ | 62 |  | $ | 34 |
Interest on finance lease liabilities 3 | — |  | — |  |  | 1 |  | — |
Total finance lease cost | $ | 31 |  | $ | 7 |  |  | $ | 63 |  | $ | 34 |
Total lease cost | $ | 1,326 |  | $ | 1,171 |  |  | $ | 2,642 |  | $ | 2,362 |
1 Included in occupancy and equipment expense in the consolidated statements of comprehensive income.
2 Included in depreciation and amortization in the consolidated statements of comprehensive income.
3 Included in interest on borrowings and other obligations in the consolidated statements of comprehensive income.
Schedule of Operating Lease Liability Maturities | The following table shows the future minimum lease payments, weighted average remaining lease terms, and weighted average discount rates under operating and finance lease arrangements as of June 30, 2022. Total minimum lease payments do not include obligations of approximately $1.7 million for an operating lease agreement related to a retail branch location that is expected to commence in the third quarter of 2022. The discount rates used to calculate the present value of lease liabilities were based on the collateralized FHLB borrowing rates that were commensurate with lease terms and minimum payments on the later of the date we adopted the new lease accounting standards or lease commencement date.
(in thousands) | June 30, 2022
Year | Operating Leases | Finance Leases
2022 | $ | 2,701 |  | $ | 62 |
2023 | 4,745 |  | 117 |
2024 | 3,837 |  | 113 |
2025 | 3,327 |  | 67 |
2026 | 2,535 |  | — |
Thereafter | 8,467 |  | — |
Total minimum lease payments | 25,612 |  | 359 |
Amounts representing interest (present value discount) | (1,495) |  | (3) |
Present value of net minimum lease payments (lease liability) | $ | 24,117 |  | $ | 356 |
Weighted average remaining term (in years) | 6.7 | 3.0
Weighted average discount rate | 1.68 | % | 0.59 | %
Schedule of Finance Lease Liability Maturities | The following table shows the future minimum lease payments, weighted average remaining lease terms, and weighted average discount rates under operating and finance lease arrangements as of June 30, 2022. Total minimum lease payments do not include obligations of approximately $1.7 million for an operating lease agreement related to a retail branch location that is expected to commence in the third quarter of 2022. The discount rates used to calculate the present value of lease liabilities were based on the collateralized FHLB borrowing rates that were commensurate with lease terms and minimum payments on the later of the date we adopted the new lease accounting standards or lease commencement date.
(in thousands) | June 30, 2022
Year | Operating Leases | Finance Leases
2022 | $ | 2,701 |  | $ | 62 |
2023 | 4,745 |  | 117 |
2024 | 3,837 |  | 113 |
2025 | 3,327 |  | 67 |
2026 | 2,535 |  | — |
Thereafter | 8,467 |  | — |
Total minimum lease payments | 25,612 |  | 359 |
Amounts representing interest (present value discount) | (1,495) |  | (3) |
Present value of net minimum lease payments (lease liability) | $ | 24,117 |  | $ | 356 |
Weighted average remaining term (in years) | 6.7 | 3.0
Weighted average discount rate | 1.68 | % | 0.59 | %

X
- Definition Assets And Liabilities, Lessee [Table Text Block] + References No definition available. + Details
Name: | bmrc_AssetsAndLiabilitiesLesseeTableTextBlock
Namespace Prefix: | bmrc_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Schedule Of Contractual Amount, Off-Balance Sheet Risks [Table Text Block] + References No definition available. + Details
Name: | bmrc_ScheduleOfContractualAmountOffBalanceSheetRisksTableTextBlock
Namespace Prefix: | bmrc_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

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

X
- Definition Tabular disclosure of undiscounted cash flows of finance lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to finance lease liability recognized in statement of financial position. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 50 -Paragraph 6 -URI https://asc.fasb.org/extlink&oid=128292326&loc=SL77918701-209980 + Details
Name: | us-gaap_FinanceLeaseLiabilityMaturityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of lessee's lease cost. Includes, but is not limited to, interest expense for finance lease, amortization of right-of-use asset for finance lease, operating lease cost, short-term lease cost, variable lease cost and sublease income. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 50 -Paragraph 4 -URI https://asc.fasb.org/extlink&oid=128292326&loc=SL77918686-209980 + Details
Name: | us-gaap_LeaseCostTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of undiscounted cash flows of lessee's operating lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to operating lease liability recognized in statement of financial position. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 50 -Paragraph 6 -URI https://asc.fasb.org/extlink&oid=128292326&loc=SL77918701-209980 + Details
Name: | us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration