XML 77 R66.htm IDEA: XBRL DOCUMENT
v3.24.2.u1

Note 5 - Derivatives - Schedule of Hedging Relationship (Details) - USD ($) $ in Thousands | 3 Months Ended | 6 Months Ended
--- | --- | ---
Jun. 30, 2024 | Jun. 30, 2023 | Jun. 30, 2024 | Jun. 30, 2023
Reclassification adjustment for realized gain, net included in net income | $ (1,148) | $ (1,271) | $ (2,870) | $ (2,178)
Interest Expense [Member] |  |  |  |
Total amounts presented on the Consolidated Statements of Income | 15,053 | 8,829 | 29,102 | 16,294
Net interest income recognized on cash flows of derivatives designated as hedging instruments | 0 | 0 | 0 | 0
Interest Expense [Member] | Designated as Hedging Instrument [Member] | Securities Investment [Member] | Interest Rate Swap [Member] |  |  |  |
Net gains (losses) on fair value hedging relationships: Interest rate swaps – securities, Recognized on hedged items | 0 | 0 | 0 | 0
Recognized on derivatives designated as hedging instruments | 0 | 0 | 0 | 0
Net income recognized on fair value hedges | 0 | 0 | 0 | 0
Interest Expense [Member] | Designated as Hedging Instrument [Member] | Brokered Deposits and Borrowings [Member] | Interest Rate Swap [Member] |  |  |  |
Reclassification adjustment for realized gain, net included in net income | 1,148 | 1,271 | 2,870 | 2,178
Net income recognized on cash flow hedges | 1,148 | 1,271 | 2,870 | 2,178
Interest Income [Member] |  |  |  |
Total amounts presented on the Consolidated Statements of Income | 3,534 | 2,651 | 7,417 | 5,271
Net interest income recognized on cash flows of derivatives designated as hedging instruments | 421 | 363 | 839 | 656
Interest Income [Member] | Designated as Hedging Instrument [Member] | Securities Investment [Member] | Interest Rate Swap [Member] |  |  |  |
Net gains (losses) on fair value hedging relationships: Interest rate swaps – securities, Recognized on hedged items | (163) | 1,559 | (1,388) | (60)
Recognized on derivatives designated as hedging instruments | 163 | (1,559) | 1,388 | 60
Net income recognized on fair value hedges | 421 | 363 | 839 | 656
Interest Income [Member] | Designated as Hedging Instrument [Member] | Brokered Deposits and Borrowings [Member] | Interest Rate Swap [Member] |  |  |  |
Reclassification adjustment for realized gain, net included in net income | 0 | 0 | 0 | 0
Net income recognized on cash flow hedges | $ 0 | $ 0 | $ 0 | $ 0

X
- Definition The amount of net interest income (expense) recognized on cash flow of derivatives designated as hedging instruments. + References No definition available. + Details
Name: | fsbw_NetInterestIncomeExpenseRecognizedOnCashFlowsOfDerivitiesDesignatedAsHedgingInstruments
Namespace Prefix: | fsbw_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of gain (loss) from the increase (decrease) in fair value of derivative and nonderivative instruments designated as fair value hedging instruments recognized in the income statement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 815 -SubTopic 25 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480238/815-25-50-1 + Details
Name: | us-gaap_ChangeInUnrealizedGainLossOnFairValueHedgingInstruments1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of the increase (decrease) in fair value of the hedged item in a fair value hedge recognized in the income statement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 815 -SubTopic 25 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480238/815-25-50-1 + Details
Name: | us-gaap_ChangeInUnrealizedGainLossOnHedgedItemInFairValueHedge1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of gain (loss) on derivative instrument designated and qualifying as fair value hedge included in assessment of hedge effectiveness, recognized in earnings. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 1A -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480627/815-20-45-1A + Details
Name: | us-gaap_DerivativeFairValueHedgeIncludedInEffectivenessGainLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of increase (decrease) in the fair value of derivatives recognized in the income statement. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 815 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 4A -Subparagraph (b)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480434/815-10-50-4A + Details
Name: | us-gaap_DerivativeGainLossOnDerivativeNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The net gain (loss) recognized in earnings during the reporting period representing the amount of the cash flow hedges' ineffectiveness. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 815 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 4C -Subparagraph (d)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480434/815-10-50-4C + Details
Name: | us-gaap_GainLossOnCashFlowHedgeIneffectivenessNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount, before tax, of reclassification of gain (loss) from accumulated other comprehensive income (AOCI) for derivative instrument designated and qualifying as cash flow hedge included in assessment of hedge effectiveness. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 11 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482790/220-10-45-11 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 15 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482790/220-10-45-15 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 4C -Subparagraph (c) -SubTopic 10 -Topic 815 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480434/815-10-50-4C + Details
Name: | us-gaap_OtherComprehensiveIncomeLossCashFlowHedgeGainLossReclassificationBeforeTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | us-gaap_IncomeStatementLocationAxis=us-gaap_InterestExpenseMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_HedgingDesignationAxis=us-gaap_DesignatedAsHedgingInstrumentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancialInstrumentAxis=us-gaap_SecuritiesInvestmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DerivativeInstrumentRiskAxis=us-gaap_InterestRateSwapMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancialInstrumentAxis=fsbw_BrokeredDepositsAndBorrowingsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeStatementLocationAxis=us-gaap_InterestIncomeMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |