XML 35 R26.htm IDEA: XBRL DOCUMENT
v3.23.3

Adoption of New Accounting Standard (Tables) | 6 Months Ended
--- | ---
Jun. 30, 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, 202 3, as restated.
(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 |  |  | (38,158 | ) |  |  | (30,740 | ) |  |  | (7,418 | )
Deferred tax asset, net |  |  | 14,561 |  |  |  | 12,227 |  |  |  | 2,334 |
Liabilities: |  |  |  |  |  |  |  |  |
Reserve for unfunded commitments (1) |  |  | 5,504 |  |  |  | 1,812 |  |  |  | 3,692 |
Stockholders' Equity: |  |  |  |  |  |  |  |  |
Retained earnings |  |  | 89,571 |  |  |  | 97,682 |  |  |  | (8,111 | )
(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 -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-3 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-1 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 270 -SubTopic 10 -Section 45 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482989/270-10-45-12 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 270 -SubTopic 10 -Section 45 -Paragraph 13 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482989/270-10-45-13 + Details
Name: | us-gaap_ScheduleOfNewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration