XML 34 R25.htm IDEA: XBRL DOCUMENT
v3.23.1

Adoption of New Accounting Standard (Tables) | 3 Months Ended
--- | ---
Mar. 31, 2023
Accounting Standards Update and Change in Accounting Principle [Abstract] |
Summary of Impact to the Consolidated Balance Sheet as the Result of Adopting ASC 326 | The following table presents the impact to the consolidated balance sheet as the result of adopting ASC 326 effective January 1, 2023.
(Dollars in thousands) |  | January 1, 2023 Post-ASC 326 Adoption |  |  | December 31, 2022 Pre-ASC 326 Adoption |  |  | Impact of ASC 326 Adoption |
Assets: |  |  |  |  |  |  |  |  |
Loans held for investment, net of deferred fees and costs |  | $ | 2,399,757 |  |  | $ | 2,399,092 |  |  | $ | 665 |
Allowance for credit losses |  |  | (26,961 | ) |  |  | (22,939 | ) |  |  | (4,022 | )
Deferred tax asset, net |  |  | 10,757 |  |  |  | 9,182 |  |  |  | 1,575 |
Liabilities: |  |  |  |  |  |  |  |  |
Reserve for unfunded commitments 1 |  |  | 5,504 |  |  |  | 1,812 |  |  |  | 3,692 |
Stockholders' Equity: |  |  |  |  |  |  |  |  |
Retained earnings |  |  | 102,788 |  |  |  | 108,262 |  |  |  | (5,474 | )
1 Included in other liabilities on the consolidated balance sheets |

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

X
- Definition Tabular disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=124431687&loc=d3e22499-107794 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 270 -SubTopic 10 -Section 45 -Paragraph 13 -URI https://asc.fasb.org/extlink&oid=126900757&loc=d3e765-108305 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 270 -SubTopic 10 -Section 45 -Paragraph 12 -URI https://asc.fasb.org/extlink&oid=126900757&loc=d3e725-108305 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 3 -URI https://asc.fasb.org/extlink&oid=124431687&loc=d3e22583-107794 + Details
Name: | us-gaap_ScheduleOfNewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration