XML 29 R19.htm IDEA: XBRL DOCUMENT v3.22.2

Loans and Allowance for Credit Losses (Tables)

3 Months Ended

6 Months Ended

Mar. 31, 2022

Jun. 30, 2022

Receivables [Abstract]

Schedule of composition of our loan portfolio

		June 30, 2022								December 31, 2021
(dollars in thousands)		Amount				% of Total				Amount				% of Total
Commercial
Owner occupied RE			551,544				19.4	%		$	488,965				19.6	%
Non-owner occupied RE			741,263				26.1	%			666,833				26.8	%
Construction			84,612				3.0	%			64,425				2.6	%
Business			389,790				13.7	%			333,049				13.4	%
Total commercial loans			1,767,209				62.2	%			1,553,272				62.4	%
Consumer
Real estate			812,130				28.5	%			694,401				27.9	%
Home equity			161,512				5.6	%			154,839				6.2	%
Construction			76,878				2.7	%			59,846				2.4	%
Other			27,476				1.0	%			27,519				1.1	%
Total consumer loans			1,077,996				37.8	%			936,605				37.6	%
Total gross loans, net of deferred fees			2,845,205				100.0	%			2,489,877				100.0	%
Less—allowance for credit losses			(34,192	)							(30,408	)
Total loans, net		$	2,811,013							$	2,459,469

Schedule of loan maturity distribution by type and related interest rate

		June 30, 2022
(dollars in thousands)		One year or less				After one but within five years				After five but within fifteen years				After fifteen years				Total
Commercial
Owner occupied RE		$	13,891				117,631				377,520				42,502				551,544
Non-owner occupied RE			38,324				347,550				327,641				27,748				741,263
Construction			4,763				23,348				44,728				11,773				84,612
Business			77,526				159,130				148,909				4,225				389,790
Total commercial loans			134,504				647,659				898,798				86,248				1,767,209
Consumer
Real estate		$	8,016				43,504				207,090				553,520				812,130
Home equity			1,554				22,238				132,251				5,469				161,512
Construction			1,102				591				14,226				60,959				76,878
Other			3,867				19,360				3,461				788				27,476
Total consumer loans			14,539				85,693				357,028				620,736				1,077,996
Total gross loans, net of deferred fees		$	149,043				733,352				1,255,826				706,984				2,845,205

										December 31, 2021
(dollars in thousands)		One year or less				After one but within five years				After five but within fifteen years				After fifteen years				Total
Commercial
Owner occupied RE		$	16,858				120,480				316,261				35,366				488,965
Non-owner occupied RE			47,453				329,085				263,317				26,978				666,833
Construction			4,882				16,393				29,310				13,840				64,425
Business			66,833				152,732				109,008				4,476				333,049
Total commercial loans			136,026				618,690				717,896				80,660				1,553,272
Consumer
Real estate			14,632				45,219				162,655				471,895				694,401
Home equity			2,178				21,280				125,427				5,954				154,839
Construction			961				594				8,956				49,335				59,846
Other			8,071				15,711				3,341				396				27,519
Total consumer			25,842				82,804				300,379				527,580				936,605
Total gross loan, net of deferred fees		$	161,868				701,494				1,018,275				608,240				2,489,877

Schedule of composition of gross loans by rate type

		June 30, 2022								December 31, 2021
		Interest Rate												Interest Rate
(dollars in thousands)		Fixed				Floating or Adjustable				Fixed				Floating or Adjustable
Commercial
Owner occupied RE		$	534,364				3,289				463,589				8,518
Non-owner occupied RE			631,885				71,054				533,565				85,815
Construction			74,537				5,312				57,139				2,404
Business			240,839				71,425				191,522				74,694
Total commercial loans			1,481,625				151,080				1,245,815				171,431
Consumer
Real estate			804,102				12				679,756				13
Home equity			11,946				148,012				12,850				139,811
Construction			75,776				-				58,884				-
Other			17,522				6,087				13,220				6,228
Total consumer loans			909,346				154,111				764,710				146,052
Total gross loans, net of deferred fees		$	2,390,971				305,191				2,010,525				317,483

Schedule of presents loan balances classified by credit quality indicators and loan categories

																										June 30, 2022
(dollars in thousands)		2022				2021				2020				2019				2018				Prior				Revolving				Revolving Converted to Term				Total
Commercial
Owner occupied RE
Pass		$	84,469				134,506				90,382				75,694				37,899				127,229				-				-				550,179
Special Mention			-				159				-				-				-				156				-				-				315
Substandard			-				-				648				-				294				108				-				-				1,050
Total Owner occupied RE			84,469				134,665				91,030				75,694				38,193				127,493				-				-				551,544
Non-owner occupied RE
Pass			135,632				175,361				118,012				74,974				79,186				130,248				603				-				714,016
Special Mention			-				204				-				310				5,494				5,533				-				-				11,541
Substandard			-				139				-				13,659				306				1,602				-				-				15,706
Total Non-owner occupied RE			135,632				175,704				118,012				88,943				84,986				137,383				603				-				741,263
Construction
Pass			17,630				54,916				8,762				2,771				-				533				-				-				84,612
Special Mention			-				-				-				-				-				-				-				-				-
Substandard			-				-				-				-				-				-				-				-				-
Total Construction			17,630				54,916				8,762				2,771				-				533				-				-				84,612
Business
Pass			63,532				65,669				35,262				25,887				37,371				34,691				122,374				625				385,411
Special Mention			961				-				394				-				-				165				113				183				1,816
Substandard			-				-				1,065				182				345				946				25				-				2,563
Total Business			64,493				65,669				36,721				26,069				37,716				35,802				122,512				808				389,790
Total Commercial loans			302,224				430,954				254,525				193,477				160,895				301,211				123,115				808				1,767,209
Consumer
Real estate
Pass			143,204				260,391				193,806				77,863				41,377				86,659				-				-				803,300
Special Mention			-				1,105				1,376				1,191				564				1,094				-				-				5,330
Substandard			-				895				229				418				406				1,552				-				-				3,500
Total Real estate			143,204				262,391				195,411				79,472				42,347				89,305				-				-				812,130
Home equity
Pass			-				-				-				-				-				-				156,910				-				156,910
Special Mention			-				-				-				-				-				-				2,122				-				2,122
Substandard			-				-				-				-				-				-				2,480				-				2,480
Total Home equity			-				-				-				-				-				-				161,512				-				161,512
Construction
Pass			19,945				42,828				13,799				-				-				-				-				-				76,572
Special Mention			-				-				-				306				-				-				-				-				306
Substandard			-				-				-				-				-				-				-				-				-
Total Construction			19,945				42,828				13,799				306				-				-				-				-				76,878
Other
Pass			2,726				2,706				2,076				1,778				639				3,590				13,801				-				27,316
Special Mention			5				-				7				34				56				6				32				-				140
Substandard			-				-				-				9				-				-				11				-				20
Total Other			2,731				2,706				2,083				1,821				695				3,596				13,844				-				27,476
Total Consumer loans			165,880				307,925				211,293				81,599				43,042				92,901				175,356				-				1,077,996
Total loans		$	468,104				738,879				465,818				275,076				203,937				394,112				298,471				808				2,845,205

Schedule of presents loan balances classified by credit quality indicators and loan categories

																		December 31, 2021
		Commercial																Consumer
(dollars in thousands)		Owner occupied RE				Non-owner occupied RE				Construction				Business				Real Estate				Home Equity				Construction				Other				Total
Pass		$	487,422				589,280				64,425				328,371				684,923				148,933				59,846				27,365				2,390,565
Special mention			327				48,310				-				1,530				4,294				2,986				-				129				57,576
Substandard			1,216				29,243				-				3,148				5,184				2,920				-				25				41,736
Total loans		$	488,965				666,833				64,425				333,049				694,401				154,839				59,846				27,519				2,489,877

Schedule of breakdown of outstanding loans by risk category

		June 30, 2022
(dollars in thousands)		Accruing 30-59 days past due				Accruing 60-89 days past due				Accruing 90 days or more past due				Nonaccrual loans				Accruing current				Total
Commercial
Owner occupied RE		$	-				-				-				-				551,544				551,544
Non-owner occupied RE			-				-				-				981				740,282				741,263
Construction			-				-				-				-				84,612				84,612
Business			91				-				-				-				389,699				389,790
Consumer
Real estate			482				697				-				552				810,399				812,130
Home equity			-				-				-				1,398				160,114				161,512
Construction			-				-				-				-				76,878				76,878
Other			-				-				-				-				27,476				27,476
Total loans		$	573				697				-				2,931				2,839,806				2,845,205

		December 31, 2021
(dollars in thousands)		Accruing 30-59 days past due				Accruing 60-89 days past due				Accruing 90 days or more past due				Nonaccrual loans				Accruing current				Total
Commercial
Owner occupied RE		$	-				-				-				-				488,965				488,965
Non-owner occupied RE			-				-				-				1,069				665,764				666,833
Construction			-				-				-				-				64,425				64,425
Business			-				-				-				-				333,049				333,049
Consumer
Real estate			136				-				-				1,750				692,515				694,401
Home equity			417				174				-				2,045				152,203				154,839
Construction			-				-				-				-				59,846				59,846
Other			5				-				-				-				27,514				27,519
Total loans		$	558				174				-				4,864				2,484,281				2,489,877

Schedule of nonperforming assets, including nonaccruing TDRs

(dollars in thousands)		June 30, 2022				December 31, 2021
Nonaccrual loans		$	642				-
Nonaccruing TDRs			2,289				2,952
Total nonaccrual loans, including nonaccruing TDRs			2,931				4,864
Other real estate owned			-				-
Total nonperforming assets		$	2,931				4,864
Nonperforming assets as a percentage of:
Total assets			0.09	%			0.17	%
Gross loans			0.10	%			0.20	%
Total loans over 90 days past due		$	-				554
Loans over 90 days past due and still accruing			-				-
Accruing troubled debt restructurings			3,558				3,299

Schedule of nonaccrual loans by major categories

		CECL												Incurred loss
		June 30, 2022												December 31, 2021
		Nonaccrual				Nonaccrual
		loans				loans				Total				Total
		with no				with an				nonaccrual				nonaccrual
(dollars in thousands)		allowance				allowance				loans				loans
Commercial
Owner occupied RE			-				-				-				-
Non-owner occupied RE		$	121				860				981				1,070
Construction			-				-				-				-
Business			-				-				-				-
Total commercial			121				860				981				1,070
Consumer
Real estate			-				552				552				1,750
Home equity			200				1,198				1,398				2,044
Construction			-				-				-				-
Other			-				-				-				-
Total consumer			200				1,750				1,950				3,794
Total		$	321				2,610				2,931				4,864

Schedule of allowance for loan losses and recorded investment in loans by impairment methodology

										December 31, 2021
										Recorded investment
										Impaired loans				Impaired loans
		Unpaid								with no related				with related				Related
		Principal				Impaired				allowance for				allowance for				allowance for
(dollars in thousands)		Balance				loans				credit losses				credit losses				credit losses
Commercial
Owner occupied RE		$	1,261				1,261				1,261				-				-
Non-owner occupied RE			2,012				1,070				270				800				171
Construction			-				-				-				-				-
Business			1,104				1,104				-				1,104				452
Total commercial			4,377				3,435				1,531				1,904				623
Consumer
Real estate			2,638				2,561				1,743				818				144
Home equity			2,206				2,044				1,989				55				55
Construction			-				-				-				-				-
Other			123				123				-				123				14
Total consumer			4,967				4,728				3,732				996				213
Total gross loans		$	9,344				8,163				5,263				2,900				836

Schedule of average recorded investment and interest income recognized on impaired loans

		Three months ended June 30, 2022								Three months ended June 30, 2021
(dollars in thousands)		Average recorded investment				Recognized interest income				Average recorded investment				Recognized interest income
Commercial
Owner occupied RE		$	1,247				11				1,379				16
Non-owner occupied RE			874				36				2,073				32
Construction			-				-				68				-
Business			1,051				10				2,118				20
Total commercial			3,172				57				5,638				68
Consumer
Real estate			1,908				17				4,337				60
Home equity			1,611				(3	)			1,679				18
Construction			-				-				-				-
Other			118				1				131				1
Total consumer			3,637				15				6,147				79
Total gross loans		$	6,809				72				11,785				147

		Six months ended June 30, 2022								Six months ended June 30, 2021								Year ended December 31, 2021
(dollars in thousands)		Average recorded investment				Recognized interest income				Average recorded investment				Recognized interest income				Average recorded investment				Recognized interest income
Commercial
Owner occupied RE		$	1,253				32				1,469				32				1,387				65
Non-owner occupied RE			896				78				2,111				94				3,128				182
Construction			-				-				91				2				55				-
Business			1,070				28				2,229				54				2,218				62
Total commercial			3,219				138				5,900				182				6,788				309
Consumer
Real estate			2,045				39				4,235				103				3,641				98
Home equity			1,621				21				1,910				34				1,964				85
Construction			-				-				-				-				-				-
Other			120				2				132				2				129				4
Total consumer			3,786				62				6,277				139				5,734				187
Total gross loans		$	7,005				200				12,177				321				12,522				496

Schedule of allowance for loan losses by commercial and consumer portfolio segments

														Three months ended June 30, 2022
		Commercial																Consumer
(dollars in thousands)		Owner occupied RE				Non- owner occupied RE				Construction				Business				Real Estate				Home Equity				Construction				Other				Total
Balance, beginning of period		$	4,898				9,973				929				6,217				7,602				2,197				844				284				32,944
Provision for credit losses			(69	)			37				131				524				390				407				7				98				1,525
Loan charge-offs			-				-				-				(55	)			-				(170	)			-				(91	)			(316	)
Loan recoveries			-				-				-				31				-				8				-				-				39
Net loan recoveries (charge-offs)			-				-				-				(24	)			-				(162	)			-				(91	)			(277	)
Balance, end of period		$	4,829				10,010				1,060				6,717				7,992				2,442				851				291				34,192
Net charge-offs to average loans (annualized)																																			0.04	%
Allowance for credit losses to gross loans																																			1.20	%
Allowance for credit losses to nonperforming loans																																			1166.70	%

														Six months ended June 30, 2022
		Commercial																Consumer
(dollars in thousands)		Owner occupied RE				Non- owner occupied RE				Construction				Business				Real Estate				Home Equity				Construction				Other				Total
Balance, beginning of period		$	4,700				10,518				625				4,887				7,083				1,697				578				320				30,408
Adjustment for CECL			(313	)			333				154				1,057				(294	)			438				130				(5	)			1,500
Provision for credit losses			442				(841	)			281				683				1,203				572				143				67				2,550
Loan charge-offs			-				-				-				(55	)			-				(339	)			-				(91	)			(485	)
Loan recoveries			-				-				-				145				-				74				-				-				219
Net loan recoveries (charge-offs)			-				-				-				90				-				(265	)			-				(91	)			(266	)
Balance, end of period		$	4,829				10,010				1,060				6,717				7,992				2,442				851				291				34,192
Net charge-offs (recoveries) to average loans (annualized)																																			0.02	%
Allowance for credit losses to gross loans																																			1.20	%
Allowance for credit losses to nonperforming loans																																			1166.70	%

																						Three months ended June 30, 2021
		Commercial																Consumer
(dollars in thousands)		Owner occupied RE				Non-owner occupied RE				Construction				Business				Real Estate				Home equity				Construction				Other				Total
Balance, beginning of period		$	7,154				15,195				827				6,848				9,666				2,688				685				436				43,499
Provision for loan losses			(149	)			(2,096	)			124				(226	)			362				(129	)			68				146				(1,900	)
Loan charge-offs			-				-				-				-				-				-				-				(8	)			(8	)
Loan recoveries			94				124				-				100				-				3				-				-				321
Net loan recoveries (charge-offs)			94				124				-				100				-				3				-				(8	)			313
Balance, end of period		$	7,099				13,223				951				6,722				10,028				2,562				753				574				41,912
Net charge-offs (recoveries) to average loans (annualized)																																			(0.06	%)
Allowance for loan losses to gross loans																																			1.86	%
Allowance for loan losses to nonperforming loans																																			619.47	%

																		Six months ended June 30, 2021
		Commercial																								Consumer
(dollars in thousands)		Owner occupied RE				Non-owner occupied RE				Construction				Business				Real Estate				Home Equity				Construction				Other				Total
Balance, beginning of period		$	8,145				12,049				1,154				7,845				10,453				3,249				747				507				44,149
Provision for loan losses			(1,140	)			1,050				(203	)			(1,011	)			(425	)			(552	)			6				75				(2,200	)
Loan charge-offs			-				-				-				(268	)			-				(139	)			-				(8	)			(415	)
Loan recoveries			94				124				-				156				-				4				-				-				378
Net loan recoveries (charge-offs)			94				124				-				(112	)			-				(135	)			-				(8	)			(37	)
Balance, end of period		$	7,099				13,223				951				6,722				10,028				2,562				753				574				41,912
Net charge-offs to average loans (annualized)																																			0.00	%

Schedule of allowance for loan losses and recorded investment in loans by impairment methodology

																		December 31, 2021
		Allowance for loan losses												Recorded investment in loans
(dollars in thousands)		Commercial				Consumer				Total				Commercial				Consumer				Total
Individually evaluated		$	623				213				836				3,435				4,728				8,163
Collectively evaluated			20,107				9,465				29,572				1,549,837				931,877				2,481,714
Total		$	20,730				9,678				30,408				1,553,272				936,605				2,489,877

																		June 30, 2021
		Allowance for loan losses												Recorded investment in loans
(dollars in thousands)		Commercial				Consumer				Total				Commercial				Consumer				Total
Individually evaluated		$	1,454				134				1,588				5,308				6,079				11,387
Collectively evaluated			26,536				13,788				40,324				1,415,635				827,113				2,242,748
Total		$	27,995				13,917				41,912				1,420,943				833,192				2,254,135

Schedule of analysis of collateral-dependent loans of the company

										June 30, 2022
		Real				Business
(dollars in thousands)		estate				assets				Other				Total
Commercial
Owner occupied RE		$	-				-				-				-
Non-owner occupied RE			121				-				-				121
Construction			-				-				-				-
Business			-				-				-				-
Total commercial			121				-				-				121
Consumer
Real estate			-				-				-				-
Home equity			200				-				-				200
Construction			-				-				-				-
Other			-				-				-				-
Total consumer			200				-				-				200
Total		$	321				-				-				321

Schedule of allowance for credit losses for unfunded loan commitments

		Six months ended
(dollars in thousands)		June 30, 2022
Balance, beginning of period			-
Adjustment for adoption of CECL		$	2,000
Provision for loan losses			330
Balance, end of period		$	2,330

X

- Definition

Impairment methodology for credit losses on financing receivables.

+ References

No definition available.

+ Details

Name:	sfst_ImpairmentMethodologyForCreditLossesOnFinancingReceivablesTableTextBlock
Namespace Prefix:	sfst_
Data Type:	dtr:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Composition of gross loans by rate type.

+ References

No definition available.

+ Details

Name:	sfst_LoanReceivableByRateTypeTableTextBlock
Namespace Prefix:	sfst_
Data Type:	dtr:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of loan maturity distribution by type and related interest rate.

+ References

No definition available.

+ Details

Name:	sfst_ScheduleOfLoanMaturityDistributionByTypeAndRelatedInterestRateTableTextBlock
Namespace Prefix:	sfst_
Data Type:	dtr:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of outstanding commercial and consumer loans by risk category.

+ References

No definition available.

+ Details

Name:	sfst_ScheduleOfOutstandingLoansByRiskCategoryTableTextBlock
Namespace Prefix:	sfst_
Data Type:	dtr:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Schedule of presents loan balances classified by credit quality indicators and loan categories.

+ References

No definition available.

+ Details

Name:	sfst_ScheduleOfPresentsLoanBalancesClassifiedByCreditQualityIndicatorsAndLoanCategoriesTableTextBlock
Namespace Prefix:	sfst_
Data Type:	dtr:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Summary of allowance for loan losses by commercial and consumer portfolio segments.

+ References

No definition available.

+ Details

Name:	sfst_SummaryOfAllowanceForLoanLossesByCommercialAndConsumerPortfolioSegmentsTableTextBlock
Namespace Prefix:	sfst_
Data Type:	dtr:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of analysis of collateral-dependent loans of the company.

+ References

No definition available.

+ Details

Name:	sfst_SummaryOfAnalysisOfCollateraldependentLoansOfTheCompanyTableTextBlock
Namespace Prefix:	sfst_
Data Type:	dtr:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Summary of average recorded investment in impaired loans and the amount of interest income.

+ References

No definition available.

+ Details

Name:	sfst_SummaryOfAverageRecordedInvestmentInImpairedLoansAndAmountOfInterestIncomeTableTextBlock
Namespace Prefix:	sfst_
Data Type:	dtr:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of 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 310
-SubTopic 10
-Section 50
-Paragraph 11B
-URI https://asc.fasb.org/extlink&oid=123577603&loc=SL6953423-111524

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 13
-URI https://asc.fasb.org/extlink&oid=124255953&loc=SL82919249-210447

+ Details

Name:	us-gaap_AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of investment in debt security measured at amortized cost (held-to-maturity) on nonaccrual status.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 16
-URI https://asc.fasb.org/extlink&oid=124255953&loc=SL82919258-210447

+ Details

Name:	us-gaap_DebtSecuritiesHeldtoMaturityNonaccrualTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of impaired financing receivables.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 15
-URI https://asc.fasb.org/extlink&oid=123577603&loc=d3e5212-111524

+ Details

Name:	us-gaap_ImpairedFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_ReceivablesAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.

+ 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 210.5-02.3,4)
-URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682

+ Details

Name:	us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of compensating balance arrangements that are not agreements which legally restrict the use of cash amounts shown on the balance sheet. Includes disclosure of these arrangements and the amount involved, if determinable, for the most recent audited balance sheet required and for any subsequent unaudited balance sheet required in the notes to the financial statements. Compensating balances that are maintained under an agreement to assure future credit availability are generally disclosed in the notes to the financial statements along with the amount and terms of such agreement.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 6.H.3)
-URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13728-122682

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(1))
-URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682

+ Details

Name:	us-gaap_ScheduleOfCompensatingBalancesTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of financing receivable on nonaccrual status.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 7
-URI https://asc.fasb.org/extlink&oid=123577603&loc=d3e5111-111524

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 16
-URI https://asc.fasb.org/extlink&oid=124255953&loc=SL82919258-210447

+ Details

Name:	us-gaap_ScheduleOfFinancingReceivablesNonAccrualStatusTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration