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Note 7 - Loans and Related Allowance for Credit Losses | 12 Months Ended
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Dec. 31, 2024
Notes to Financial Statements |
Loans, Notes, Trade and Other Receivables Disclosure [Text Block] |
7. | LOANS AND RELATED ALLOWANCE FOR CREDIT LOSSES
The following table summarizes the loan portfolio by primary segment and class of financial receivable (in thousands):
|  | December 31, |  |  | December 31, |
|  | 2024 ⁽¹⁾⁽²⁾ |  |  | 2023 ⁽¹⁾⁽²⁾ |
Commercial real estate: |  |  |  |  |  |  |  |
Owner occupied |  | $ | 181,447 |  |  | $ | 183,545 |
Non-owner occupied |  |  | 412,291 |  |  |  | 401,580 |
Multifamily |  |  | 89,849 |  |  |  | 82,506 |
Residential real estate |  |  | 353,442 |  |  |  | 328,854 |
Commercial and industrial |  |  | 229,034 |  |  |  | 221,508 |
Home equity lines of credit |  |  | 143,379 |  |  |  | 127,818 |
Construction and other |  |  | 103,608 |  |  |  | 125,105 |
Consumer installment |  |  | 6,564 |  |  |  | 7,214 |
Total loans |  |  | 1,519,614 |  |  |  | 1,478,130 |
Less: Allowance for credit losses |  |  | (22,447 | ) |  |  | (21,693 | )
Net loans |  | $ | 1,497,167 |  |  | $ | 1,456,437 |
(1) | Accrued interest of $5.5 million and $5.5 million at December 31, 2024 and December 31, 2023, respectively, is excluded from amortized cost and presented in "accrued interest receivable and other assets" on the Consolidated Balance Sheets.
(2) | Unearned income, including net deferred loan fees and costs and unamortized premiums and discounts, totaled $8.2 million and $9.2 million at December 31, 2024 and 2023, respectively.
Allowance for Credit Losses: Loans On January 1, 2023, the Company adopted ASU 2016-13. This methodology for calculating the allowance for credit losses considers the possibility of expected loss over the life of the loan. It also considers historical loss rates and other qualitative adjustments, as well as a new forward-looking component that considers reasonable and supportable forecasts over the expected life of each loan. To develop the ACL estimate under the current expected loss model, the Company segments the loan portfolio into loan pools based on loan type and similar credit risk elements. An ACL is maintained to absorb losses from the loan portfolio. The ACL is based on management’s continuing evaluation of the risk characteristics and credit quality of the loan portfolio, assessment of current economic conditions, diversification and size of the portfolio, adequacy of collateral, past and anticipated loss experience, and the amount of nonperforming loans. Management reviews the loan portfolio quarterly using a defined, consistently applied process to make appropriate and timely adjustments to the ACL. When information confirms all or part of specific loans to be uncollectible, these amounts are promptly charged off against the ACL. The following tables summarize the ACL within the primary segments of the loan portfolio and the activity within those segments (in thousands):
|  | For the Twelve Months Ended December 31, 2024 |
|  | Allowance for Credit Losses |
|  | Balance |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Balance |
|  | December 31, 2023 |  |  | Charge-offs |  |  | Recoveries |  |  | Provision |  |  | December 31, 2024 |
Loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | $ | 2,668 |  |  | $ | (45 | ) |  | $ | 11 |  |  | $ | (534 | ) |  | $ | 2,100 |
Non-owner occupied |  |  | 4,480 |  |  |  | (1,341 | ) |  |  | - |  |  |  | 5,225 |  |  |  | 8,364 |
Multifamily |  |  | 1,796 |  |  |  | - |  |  |  | - |  |  |  | (486 | ) |  |  | 1,310 |
Residential real estate |  |  | 5,450 |  |  |  | - |  |  |  | - |  |  |  | (214 | ) |  |  | 5,236 |
Commercial and industrial |  |  | 4,377 |  |  |  | (215 | ) |  |  | 55 |  |  |  | (1,790 | ) |  |  | 2,427 |
Home equity lines of credit |  |  | 750 |  |  |  | (7 | ) |  |  | 1 |  |  |  | 153 |  |  |  | 897 |
Construction and other |  |  | 1,990 |  |  |  | - |  |  |  | - |  |  |  | 62 |  |  |  | 2,052 |
Consumer installment |  |  | 182 |  |  |  | (38 | ) |  |  | 143 |  |  |  | (226 | ) |  |  | 61 |
Total |  | $ | 21,693 |  |  | $ | (1,646 | ) |  | $ | 210 |  |  | $ | 2,190 |  |  | $ | 22,447 |
|  | For the Twelve Months Ended December 31, 2023 |
|  | Allowance for Credit Losses |
|  | Balance |  |  | CECL |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Balance |
|  | December 31, 2022 |  |  | Adoption |  |  | Charge-offs |  |  | Recoveries |  |  | Provision |  |  | December 31, 2023 |
Loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | $ | 2,203 |  |  | $ | 811 |  |  | $ | (46 | ) |  | $ | 5 |  |  | $ | (305 | ) |  | $ | 2,668 |
Non-owner occupied |  |  | 5,597 |  |  |  | (1,206 | ) |  |  | - |  |  |  | - |  |  |  | 89 |  |  |  | 4,480 |
Multifamily |  |  | 662 |  |  |  | 591 |  |  |  | - |  |  |  | - |  |  |  | 543 |  |  |  | 1,796 |
Residential real estate |  |  | 2,047 |  |  |  | 2,744 |  |  |  | (108 | ) |  |  | 13 |  |  |  | 754 |  |  |  | 5,450 |
Commercial and industrial |  |  | 1,483 |  |  |  | 2,320 |  |  |  | (85 | ) |  |  | 38 |  |  |  | 621 |  |  |  | 4,377 |
Home equity lines of credit |  |  | 1,753 |  |  |  | (1,031 | ) |  |  | - |  |  |  | 70 |  |  |  | (42 | ) |  |  | 750 |
Construction and other |  |  | 609 |  |  |  | 956 |  |  |  | - |  |  |  | - |  |  |  | 425 |  |  |  | 1,990 |
Consumer installment |  |  | 84 |  |  |  | 197 |  |  |  | (63 | ) |  |  | 207 |  |  |  | (243 | ) |  |  | 182 |
Total |  | $ | 14,438 |  |  | $ | 5,382 |  |  | $ | (302 | ) |  | $ | 333 |  |  | $ | 1,842 |  |  | $ | 21,693 |
The total ACL increased by $754,000, or 3.5%, from December 31, 2023 to December 31, 2024. The increase was driven by portfolio activity and the economic outlook, which was partially driven by a change in data inputs. For 2024, the Bank utilized unemployment rate data from Federal Open Market Committee ("FOMC") within the model to forecast credit losses in the portfolio, while Moody’s September 2023 consensus information, which takes into account the national housing price index and national unemployment rates, was used forecast credit losses during 2023. The change was due, in part, to the change from using state specific economic data as inputs in the 2023 assessments to using national economic data inputs in the 2024 assessments. It was determined that national data inputs are more representative of the Bank’s loan portfolio, including historical loss rates. The noted changes to data sources in 2024 within the model and in the application of qualitative adjustments resulted in an increase or decrease to loss rates when applied to each pool. To the extent that credit risk is not fully identified within the forecasts, management has made qualitative adjustments to the ACL balance. Refer to Note 1 – Summary of Significant Accounting Policies for additional information on the Bank’s methodology for estimating the ACL. The fluctuation in the ACL during the year ended December 31, 2024, can also be attributed to the following:
| • | increase in ACL for non-owner occupied CRE loans is due to increases in outstanding balances and an increase in loss rates utilized in 2024.
| • | decrease in ACL for owner occupied CRE loans is due to a decrease in outstanding balances.
| • | decrease in ACL for multifamily loans is due to a decrease in loss rates utilized in 2024.
| • | decrease in ACL for commercial and industrial loans is due to a decrease in loss rates utilized in 2024.
The provision fluctuations during the year ended December 31, 2023, can be attributed to:
| • | increase in ACL for residential, commercial and industrial, and construction loans are due to increases in outstanding balances.
| • | decrease in ACL for owner occupied CRE loans and home equity lines of credit are due to a decrease in outstanding balances.
Credit Quality Indicators Management evaluates individual loans in all of the commercial segments for possible impairment based on guidelines established by the Board of Directors. Loans are individually analyzed when, based on current information and events, the Company will probably be unable to collect the scheduled payments of principal or interest when due according to the contractual terms of the loan agreement. Factors considered by management in evaluating credit loss include payment status, collateral value, and the probability of collecting scheduled principal and interest payments when due. Management determines the significance of payment delays and payment shortfalls on a case-by-case basis, taking into consideration all of the circumstances surrounding the loan and the borrower, including the length of the delay, the reasons for the delay, the borrower’s prior payment record, and the amount of the shortfall concerning the principal and interest owed. The evaluation of the need and amount of a specific allocation of the allowance and whether a loan can be removed from impairment status is made quarterly. Management uses a nine-point internal risk-rating system to monitor the credit quality of the overall loan portfolio. The first five categories are considered not criticized and are aggregated as Pass rated. The criticized rating categories utilized by management generally follow bank regulatory definitions. The Special Mention category includes assets that are currently protected but have potential weaknesses, resulting in undue and unwarranted credit risk, but not to the point of justifying a Substandard classification. Loans in the Substandard category have well-defined weaknesses that jeopardize the liquidation of the debt and have a distinct possibility that some loss will be sustained if the weaknesses are not corrected. All loans greater than 90 days past due are considered Substandard. A loan categorized as Doubtful contains all of the weaknesses as a Substandard loan with the added characteristic that the weaknesses are so pronounced that the collection or liquidation in full of both principal and interest is highly questionable or improbable. Any portion of a loan that has been charged off is placed in the Loss category. To help ensure that risk ratings are accurate and reflect the present and future capacity of borrowers to repay a loan as agreed, the Company has a structured loan rating process with several layers of internal and external oversight. Generally, consumer and residential mortgage loans are included in the Pass categories unless a specific action, such as payment delinquency, bankruptcy, repossession, or death, occurs to raise awareness of a possible credit quality loss. The Company’s Commercial Loan Officers are responsible for the timely and accurate risk rating of the loans in their portfolios at origination and on an ongoing basis. The Credit Department performs an annual review of all commercial relationships with loan balances of $750,000 or greater. Detailed reviews, including plans for resolution, are performed on criticized loans of $150,000 or more on at least a quarterly basis. Loans in the Special Mention and Substandard categories that are collectively evaluated for impairment are given separate consideration in the determination of the allowance. Management further monitors the performance and credit quality of the loan portfolio by analyzing the age of the portfolio as determined by the length of time a recorded payment is past due. The following table represents outstanding loan balances by credit quality indicators and vintage year by class of financing receivable and current period gross charge-offs by year of origination as of December 31, 2024:
December 31, 2024 |
Term Loans Amortized Cost Basis by Origination Year |  |  | Revolving Amortized |  |  |  |  |
(Dollar amounts in thousands) |  | 2024 |  |  | 2023 |  |  | 2022 |  |  | 2021 |  |  | 2020 |  |  | Prior |  |  | Cost Basis |  |  | Total |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 12,424 |  |  | $ | 20,265 |  |  | $ | 33,389 |  |  | $ | 39,025 |  |  | $ | 25,532 |  |  | $ | 39,393 |  |  | $ | 4,394 |  |  | $ | 174,422 |
Special Mention |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 389 |  |  |  | - |  |  |  | 772 |  |  |  | - |  |  |  | 1,161 |
Substandard |  |  | 974 |  |  |  | - |  |  |  | 4,535 |  |  |  | - |  |  |  | - |  |  |  | 355 |  |  |  | - |  |  |  | 5,864 |
Total Owner occupied |  | $ | 13,398 |  |  | $ | 20,265 |  |  | $ | 37,924 |  |  | $ | 39,414 |  |  | $ | 25,532 |  |  | $ | 40,520 |  |  | $ | 4,394 |  |  | $ | 181,447 |
Current-period gross charge-offs |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 45 |  |  | $ | - |  |  | $ | 45 |
Non-owner occupied |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 7,542 |  |  | $ | 63,559 |  |  | $ | 96,624 |  |  | $ | 49,009 |  |  | $ | 20,230 |  |  | $ | 133,530 |  |  | $ | 905 |  |  | $ | 371,399 |
Special Mention |  |  | - |  |  |  | - |  |  |  | 2,506 |  |  |  | - |  |  |  | - |  |  |  | 2,002 |  |  |  | - |  |  |  | 4,508 |
Substandard |  |  | - |  |  |  | - |  |  |  | 3,719 |  |  |  | 635 |  |  |  | - |  |  |  | 32,030 |  |  |  | - |  |  |  | 36,384 |
Total Non-owner occupied |  | $ | 7,542 |  |  | $ | 63,559 |  |  | $ | 102,849 |  |  | $ | 49,644 |  |  | $ | 20,230 |  |  | $ | 167,562 |  |  | $ | 905 |  |  | $ | 412,291 |
Current-period gross charge-offs |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 1,341 |  |  | $ | - |  |  | $ | 1,341 |
Multifamily |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 2,930 |  |  | $ | 36,113 |  |  | $ | 21,978 |  |  | $ | 7,437 |  |  | $ | 10,057 |  |  | $ | 11,324 |  |  | $ | 10 |  |  | $ | 89,849 |
Total Multifamily |  | $ | 2,930 |  |  | $ | 36,113 |  |  | $ | 21,978 |  |  | $ | 7,437 |  |  | $ | 10,057 |  |  | $ | 11,324 |  |  | $ | 10 |  |  | $ | 89,849 |
Current-period gross charge-offs |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Residential real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 45,347 |  |  | $ | 50,820 |  |  | $ | 61,963 |  |  | $ | 69,982 |  |  | $ | 36,067 |  |  | $ | 86,492 |  |  | $ | 291 |  |  | $ | 350,962 |
Substandard |  |  | 34 |  |  |  | 169 |  |  |  | 115 |  |  |  | 635 |  |  |  | - |  |  |  | 1,527 |  |  |  | - |  |  |  | 2,480 |
Total Residential real estate |  | $ | 45,381 |  |  | $ | 50,989 |  |  | $ | 62,078 |  |  | $ | 70,617 |  |  | $ | 36,067 |  |  | $ | 88,019 |  |  | $ | 291 |  |  | $ | 353,442 |
Current-period gross charge-offs |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Commercial and industrial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 48,654 |  |  | $ | 33,860 |  |  | $ | 31,305 |  |  | $ | 13,512 |  |  | $ | 18,864 |  |  | $ | 4,888 |  |  | $ | 74,169 |  |  | $ | 225,252 |
Special Mention |  |  | 2,263 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 832 |  |  |  | 3,095 |
Substandard |  |  | 214 |  |  |  | 10 |  |  |  | - |  |  |  | - |  |  |  | 305 |  |  |  | 84 |  |  |  | 74 |  |  |  | 687 |
Total Commercial and industrial |  | $ | 51,131 |  |  | $ | 33,870 |  |  | $ | 31,305 |  |  | $ | 13,512 |  |  | $ | 19,169 |  |  | $ | 4,972 |  |  | $ | 75,075 |  |  | $ | 229,034 |
Current-period gross charge-offs |  | $ | - |  |  | $ | 180 |  |  | $ | 23 |  |  | $ | 12 |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 215 |
Home equity lines of credit |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 244 |  |  | $ | - |  |  | $ | 166 |  |  | $ | 183 |  |  | $ | 133 |  |  | $ | 2,041 |  |  | $ | 139,214 |  |  | $ | 141,981 |
Substandard |  |  | - |  |  |  | 68 |  |  |  | 150 |  |  |  | - |  |  |  | 34 |  |  |  | 493 |  |  |  | 653 |  |  |  | 1,398 |
Total Home equity lines of credit |  | $ | 244 |  |  | $ | 68 |  |  | $ | 316 |  |  | $ | 183 |  |  | $ | 167 |  |  | $ | 2,534 |  |  | $ | 139,867 |  |  | $ | 143,379 |
Current-period gross charge-offs |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 7 |  |  | $ | - |  |  | $ | 7 |
Construction and other |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 31,361 |  |  | $ | 48,177 |  |  | $ | 2,418 |  |  | $ | 1,223 |  |  | $ | 506 |  |  | $ | 1,368 |  |  | $ | 14,909 |  |  | $ | 99,962 |
Special Mention |  |  | - |  |  |  | - |  |  |  | 834 |  |  |  | - |  |  |  | - |  |  |  | 221 |  |  |  | - |  |  |  | 1,055 |
Substandard |  |  | - |  |  |  | 493 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,171 |  |  |  | 927 |  |  |  | 2,591 |
Total Construction and other |  | $ | 31,361 |  |  | $ | 48,670 |  |  | $ | 3,252 |  |  | $ | 1,223 |  |  | $ | 506 |  |  | $ | 2,760 |  |  | $ | 15,836 |  |  | $ | 103,608 |
Current-period gross charge-offs |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Consumer installment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 1,539 |  |  | $ | 1,047 |  |  | $ | 381 |  |  | $ | 112 |  |  | $ | 36 |  |  | $ | 3,284 |  |  | $ | - |  |  | $ | 6,399 |
Substandard |  |  | - |  |  |  | - |  |  |  | 3 |  |  |  | - |  |  |  | - |  |  |  | 162 |  |  |  | - |  |  |  | 165 |
Total Consumer installment |  | $ | 1,539 |  |  | $ | 1,047 |  |  | $ | 384 |  |  | $ | 112 |  |  | $ | 36 |  |  | $ | 3,446 |  |  | $ | - |  |  | $ | 6,564 |
Current-period gross charge-offs |  | $ | - |  |  | $ | - |  |  | $ | 2 |  |  | $ | 6 |  |  | $ | - |  |  | $ | 30 |  |  | $ | - |  |  | $ | 38 |
Total Loans |  | $ | 153,526 |  |  | $ | 254,581 |  |  | $ | 260,086 |  |  | $ | 182,142 |  |  | $ | 111,764 |  |  | $ | 321,137 |  |  | $ | 236,378 |  |  | $ | 1,519,614 |
Total Loans Summary |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 150,041 |  |  | $ | 253,841 |  |  | $ | 248,224 |  |  | $ | 180,483 |  |  | $ | 111,425 |  |  | $ | 282,320 |  |  | $ | 233,892 |  |  | $ | 1,460,226 |
Special Mention |  |  | 2,263 |  |  |  | - |  |  |  | 3,340 |  |  |  | 389 |  |  |  | - |  |  |  | 2,995 |  |  |  | 832 |  |  |  | 9,819 |
Substandard |  |  | 1,222 |  |  |  | 740 |  |  |  | 8,522 |  |  |  | 1,270 |  |  |  | 339 |  |  |  | 35,822 |  |  |  | 1,654 |  |  |  | 49,569 |
Total Loans |  | $ | 153,526 |  |  | $ | 254,581 |  |  | $ | 260,086 |  |  | $ | 182,142 |  |  | $ | 111,764 |  |  | $ | 321,137 |  |  | $ | 236,378 |  |  | $ | 1,519,614 |
The following table represents outstanding loan balances by credit quality indicators and vintage year by class of financing receivable and current period gross charge-offs by year of origination as of December 31, 2023:
December 31, 2023 |
Term Loans Amortized Cost Basis by Origination Year |  |  | Revolving Amortized |  |  |  |  |
(Dollar amounts in thousands) |  | 2023 |  |  | 2022 |  |  | 2021 |  |  | 2020 |  |  | 2019 |  |  | Prior |  |  | Cost Basis |  |  | Total |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 14,634 |  |  | $ | 34,850 |  |  | $ | 41,609 |  |  | $ | 25,040 |  |  | $ | 12,304 |  |  | $ | 41,976 |  |  | $ | 2,662 |  |  | $ | 173,075 |
Special Mention |  |  | - |  |  |  | 2,271 |  |  |  | - |  |  |  | - |  |  |  | 13 |  |  |  | 799 |  |  |  | - |  |  |  | 3,083 |
Substandard |  |  | - |  |  |  | 2,356 |  |  |  | - |  |  |  | 1,559 |  |  |  | 146 |  |  |  | 3,326 |  |  |  | - |  |  |  | 7,387 |
Total Owner occupied |  | $ | 14,634 |  |  | $ | 39,477 |  |  | $ | 41,609 |  |  | $ | 26,599 |  |  | $ | 12,463 |  |  | $ | 46,101 |  |  | $ | 2,662 |  |  | $ | 183,545 |
Current-period gross charge-offs |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 46 |  |  | $ | - |  |  | $ | 46 |
Non-owner occupied |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 43,393 |  |  | $ | 95,098 |  |  | $ | 40,959 |  |  | $ | 22,707 |  |  | $ | 32,405 |  |  | $ | 127,469 |  |  | $ | 504 |  |  | $ | 362,535 |
Special Mention |  |  | - |  |  |  | 2,508 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 2,197 |  |  |  | - |  |  |  | 4,705 |
Substandard |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 5,237 |  |  |  | 24,569 |  |  |  | - |  |  |  | 29,806 |
Doubtful |  |  | - |  |  |  | - |  |  |  | 647 |  |  |  | - |  |  |  | 3,887 |  |  |  | - |  |  |  | - |  |  |  | 4,534 |
Total Non-owner occupied |  | $ | 43,393 |  |  | $ | 97,606 |  |  | $ | 41,606 |  |  | $ | 22,707 |  |  | $ | 41,529 |  |  | $ | 154,235 |  |  | $ | 504 |  |  | $ | 401,580 |
Current-period gross charge-offs |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Multifamily |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 29,218 |  |  | $ | 25,776 |  |  | $ | 4,267 |  |  | $ | 10,453 |  |  | $ | 1,391 |  |  | $ | 11,231 |  |  | $ | 104 |  |  | $ | 82,440 |
Substandard |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 66 |  |  |  | - |  |  |  | 66 |
Total Multifamily |  | $ | 29,218 |  |  | $ | 25,776 |  |  | $ | 4,267 |  |  | $ | 10,453 |  |  | $ | 1,391 |  |  | $ | 11,297 |  |  | $ | 104 |  |  | $ | 82,506 |
Current-period gross charge-offs |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Residential real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 50,086 |  |  | $ | 56,180 |  |  | $ | 78,909 |  |  | $ | 39,476 |  |  | $ | 19,418 |  |  | $ | 82,441 |  |  | $ | 672 |  |  | $ | 327,182 |
Substandard |  |  | - |  |  |  | 127 |  |  |  | 210 |  |  |  | - |  |  |  | 24 |  |  |  | 1,311 |  |  |  | - |  |  |  | 1,672 |
Total Residential real estate |  | $ | 50,086 |  |  | $ | 56,307 |  |  | $ | 79,119 |  |  | $ | 39,476 |  |  | $ | 19,442 |  |  | $ | 83,752 |  |  | $ | 672 |  |  | $ | 328,854 |
Current-period gross charge-offs |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 108 |  |  | $ | - |  |  | $ | 108 |
Commercial and industrial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 46,918 |  |  | $ | 43,494 |  |  | $ | 17,909 |  |  | $ | 25,143 |  |  | $ | 2,741 |  |  | $ | 6,533 |  |  | $ | 66,842 |  |  | $ | 209,580 |
Special Mention |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 184 |  |  |  | 184 |
Substandard |  |  | 13 |  |  |  | 15 |  |  |  | - |  |  |  | 353 |  |  |  | 124 |  |  |  | 876 |  |  |  | 10,367 |  |  |  | 11,748 |
Loss |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (4 | ) |  |  | - |  |  |  | (4 | )
Total Commercial and industrial |  | $ | 46,931 |  |  | $ | 43,509 |  |  | $ | 17,909 |  |  | $ | 25,496 |  |  | $ | 2,865 |  |  | $ | 7,405 |  |  | $ | 77,393 |  |  | $ | 221,508 |
Current-period gross charge-offs |  | $ | - |  |  | $ | - |  |  | $ | 75 |  |  | $ | - |  |  | $ | 6 |  |  | $ | 4 |  |  | $ | - |  |  | $ | 85 |
Home equity lines of credit |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | - |  |  | $ | 126 |  |  | $ | - |  |  | $ | 16 |  |  | $ | 63 |  |  | $ | 2,097 |  |  | $ | 124,001 |  |  | $ | 126,303 |
Substandard |  |  | - |  |  |  | 105 |  |  |  | - |  |  |  | 36 |  |  |  | 29 |  |  |  | 583 |  |  |  | 762 |  |  |  | 1,515 |
Total Home equity lines of credit |  | $ | - |  |  | $ | 231 |  |  | $ | - |  |  | $ | 52 |  |  | $ | 92 |  |  | $ | 2,680 |  |  | $ | 124,763 |  |  | $ | 127,818 |
Current-period gross charge-offs |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Construction and other |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 55,528 |  |  | $ | 23,059 |  |  | $ | 20,246 |  |  | $ | 1,777 |  |  | $ | 5,609 |  |  | $ | 851 |  |  | $ | 9,152 |  |  | $ | 116,222 |
Special Mention |  |  | - |  |  |  | 3,573 |  |  |  | 2,371 |  |  |  | - |  |  |  | 265 |  |  |  | - |  |  |  | - |  |  |  | 6,209 |
Substandard |  |  | - |  |  |  | - |  |  |  | 420 |  |  |  | - |  |  |  | 1,770 |  |  |  | - |  |  |  | 484 |  |  |  | 2,674 |
Total Construction and other |  | $ | 55,528 |  |  | $ | 26,632 |  |  | $ | 23,037 |  |  | $ | 1,777 |  |  | $ | 7,644 |  |  | $ | 851 |  |  | $ | 9,636 |  |  | $ | 125,105 |
Current-period gross charge-offs |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Consumer installment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 1,810 |  |  | $ | 1,088 |  |  | $ | 324 |  |  | $ | 89 |  |  | $ | 74 |  |  | $ | 3,669 |  |  | $ | - |  |  | $ | 7,054 |
Substandard |  |  | - |  |  |  | 7 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 153 |  |  |  | - |  |  |  | 160 |
Total Consumer installment |  | $ | 1,810 |  |  | $ | 1,095 |  |  | $ | 324 |  |  | $ | 89 |  |  | $ | 74 |  |  | $ | 3,822 |  |  | $ | - |  |  | $ | 7,214 |
Current-period gross charge-offs |  | $ | - |  |  | $ | 25 |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 38 |  |  | $ | - |  |  | $ | 63 |
Total Loans |  | $ | 241,600 |  |  | $ | 290,633 |  |  | $ | 207,871 |  |  | $ | 126,649 |  |  | $ | 85,500 |  |  | $ | 310,143 |  |  | $ | 215,734 |  |  | $ | 1,478,130 |
Total Loans Summary |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 241,587 |  |  | $ | 279,671 |  |  | $ | 204,223 |  |  | $ | 124,701 |  |  | $ | 74,005 |  |  | $ | 276,267 |  |  | $ | 203,937 |  |  | $ | 1,404,391 |
Special Mention |  |  | - |  |  |  | 8,352 |  |  |  | 2,371 |  |  |  | - |  |  |  | 278 |  |  |  | 2,996 |  |  |  | 184 |  |  |  | 14,181 |
Substandard |  |  | 13 |  |  |  | 2,610 |  |  |  | 630 |  |  |  | 1,948 |  |  |  | 7,330 |  |  |  | 30,884 |  |  |  | 11,613 |  |  |  | 55,028 |
Doubtful |  |  | - |  |  |  | - |  |  |  | 647 |  |  |  | - |  |  |  | 3,887 |  |  |  | - |  |  |  | - |  |  |  | 4,534 |
Loss |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (4 | ) |  |  | - |  |  |  | (4 | )
Total Loans |  | $ | 241,600 |  |  | $ | 290,633 |  |  | $ | 207,871 |  |  | $ | 126,649 |  |  | $ | 85,500 |  |  | $ | 310,143 |  |  | $ | 215,734 |  |  | $ | 1,478,130 |
Collateral-dependent Loans The following table presents individually analyzed and collateral-dependent loans by classes of loan type as of December 31, 2024:
|  | December 31, 2024 |
|  | Type of Collateral |
(Dollar amounts in thousands) |  | Real Estate |  |  | Blanket Lien |  |  | Investment/Cash |  |  | Other |  |  | Total |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | $ | 3,198 |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 3,198 |
Non-owner occupied |  |  | 24,881 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 24,881 |
Residential real estate |  |  | 617 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 617 |
Commercial and industrial |  |  | 214 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 214 |
Construction and other |  |  | 493 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 493 |
Total |  | $ | 29,403 |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 29,403 |
The following table presents individually analyzed and collateral-dependent loans by classes of loan type as of December 31, 2023:
|  | December 31, 2023 |
|  | Type of Collateral |
(Dollar amounts in thousands) |  | Real Estate |  |  | Blanket Lien |  |  | Investment/Cash |  |  | Other |  |  | Total |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-owner occupied |  | $ | 8,150 |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 8,150 |
Total |  | $ | 8,150 |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 8,150 |
Nonperforming and Past Due Loans The following table present the aging of the recorded investment in past-due loans by class of loans (in thousands) as of December 31, 2024:
|  |  |  |  |  | 30-59 Days |  |  | 60-89 Days |  |  | 90 Days+ |  |  | Total |  |  | Total |
December 31, 2024 |  | Current |  |  | Past Due |  |  | Past Due |  |  | Past Due |  |  | Past Due |  |  | Loans |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | $ | 180,752 |  |  | $ | 513 |  |  | $ | 122 |  |  | $ | 60 |  |  | $ | 695 |  |  | $ | 181,447 |
Non-owner occupied |  |  | 402,942 |  |  |  | 1,355 |  |  |  | - |  |  |  | 8,012 |  |  |  | 9,367 |  |  |  | 412,291 |
Multifamily |  |  | 89,756 |  |  |  | 93 |  |  |  | - |  |  |  | - |  |  |  | 93 |  |  |  | 89,849 |
Residential real estate |  |  | 349,645 |  |  |  | 2,216 |  |  |  | 562 |  |  |  | 1,019 |  |  |  | 3,797 |  |  |  | 353,442 |
Commercial and industrial |  |  | 226,669 |  |  |  | 81 |  |  |  | 2,284 |  |  |  | - |  |  |  | 2,365 |  |  |  | 229,034 |
Home equity lines of credit |  |  | 142,484 |  |  |  | 366 |  |  |  | 102 |  |  |  | 427 |  |  |  | 895 |  |  |  | 143,379 |
Construction and other |  |  | 103,115 |  |  |  | - |  |  |  | - |  |  |  | 493 |  |  |  | 493 |  |  |  | 103,608 |
Consumer installment |  |  | 6,479 |  |  |  | 41 |  |  |  | 44 |  |  |  | - |  |  |  | 85 |  |  |  | 6,564 |
Total |  | $ | 1,501,824 |  |  | $ | 4,665 |  |  | $ | 3,114 |  |  | $ | 10,011 |  |  | $ | 17,790 |  |  | $ | 1,519,614 |
The following table present the aging of the recorded investment in past-due loans by class of loans (in thousands) as of December 31, 2023:
|  |  |  |  |  | 30-59 Days |  |  | 60-89 Days |  |  | 90 Days+ |  |  | Total |  |  | Total |
December 31, 2023 |  | Current |  |  | Past Due |  |  | Past Due |  |  | Past Due |  |  | Past Due |  |  | Loans |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | $ | 183,242 |  |  | $ | 197 |  |  | $ | - |  |  | $ | 106 |  |  | $ | 303 |  |  | $ | 183,545 |
Non-owner occupied |  |  | 397,964 |  |  |  | 3,616 |  |  |  | - |  |  |  | - |  |  |  | 3,616 |  |  |  | 401,580 |
Multifamily |  |  | 82,440 |  |  |  | - |  |  |  | - |  |  |  | 66 |  |  |  | 66 |  |  |  | 82,506 |
Residential real estate |  |  | 326,224 |  |  |  | 1,366 |  |  |  | 1,010 |  |  |  | 254 |  |  |  | 2,630 |  |  |  | 328,854 |
Commercial and industrial |  |  | 221,304 |  |  |  | - |  |  |  | 146 |  |  |  | 58 |  |  |  | 204 |  |  |  | 221,508 |
Home equity lines of credit |  |  | 126,894 |  |  |  | 447 |  |  |  | 180 |  |  |  | 297 |  |  |  | 924 |  |  |  | 127,818 |
Construction and other |  |  | 125,040 |  |  |  | 65 |  |  |  | - |  |  |  | - |  |  |  | 65 |  |  |  | 125,105 |
Consumer installment |  |  | 7,138 |  |  |  | 69 |  |  |  | - |  |  |  | 7 |  |  |  | 76 |  |  |  | 7,214 |
Total |  | $ | 1,470,246 |  |  | $ | 5,760 |  |  | $ | 1,336 |  |  | $ | 788 |  |  | $ | 7,884 |  |  | $ | 1,478,130 |
The following tables present the recorded investment in nonaccrual loans and loans 90 and greater days past due and still on accrual by class of loans:
|  | December 31, 2024 |
|  | Nonaccrual |  |  | Nonaccrual |  |  |  |  |  |  | Loans Past |  |  |  |  |
(Dollar amounts in thousands) |  | with no |  |  | with |  |  | Total |  |  | Due Over 90 Days |  |  | Total |
|  | ACL |  |  | ACL |  |  | Nonaccrual |  |  | Still Accruing |  |  | Nonperforming |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | $ | 974 |  |  | $ | 301 |  |  | $ | 1,275 |  |  | $ | - |  |  | $ | 1,275 |
Non-owner occupied |  |  | 21,265 |  |  |  | 3,616 |  |  |  | 24,881 |  |  |  | - |  |  |  | 24,881 |
Residential real estate |  |  | 617 |  |  |  | 1,377 |  |  |  | 1,994 |  |  |  | - |  |  |  | 1,994 |
Commercial and industrial |  |  | - |  |  |  | 159 |  |  |  | 159 |  |  |  | - |  |  |  | 159 |
Home equity lines of credit |  |  | - |  |  |  | 1,017 |  |  |  | 1,017 |  |  |  | - |  |  |  | 1,017 |
Construction and other |  |  | - |  |  |  | 493 |  |  |  | 493 |  |  |  | - |  |  |  | 493 |
Consumer installment |  |  | 162 |  |  |  | 3 |  |  |  | 165 |  |  |  | - |  |  |  | 165 |
Total |  | $ | 23,018 |  |  | $ | 6,966 |  |  | $ | 29,984 |  |  | $ | - |  |  | $ | 29,984 |
|  | December 31, 2023 |
|  | Nonaccrual |  |  | Nonaccrual |  |  |  |  |  |  | Loans Past |  |  |  |  |
(Dollar amounts in thousands) |  | with no |  |  | with |  |  | Total |  |  | Due Over 90 Days |  |  | Total |
|  | ACL |  |  | ACL |  |  | Nonaccrual |  |  | Still Accruing |  |  | Nonperforming |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | $ | - |  |  | $ | 252 |  |  | $ | 252 |  |  | $ | - |  |  | $ | 252 |
Non-owner occupied |  |  | 4,534 |  |  |  | 3,616 |  |  |  | 8,150 |  |  |  | - |  |  |  | 8,150 |
Multifamily |  |  | - |  |  |  | 66 |  |  |  | 66 |  |  |  | - |  |  |  | 66 |
Residential real estate |  |  | - |  |  |  | 1,170 |  |  |  | 1,170 |  |  |  | - |  |  |  | 1,170 |
Commercial and industrial |  |  | - |  |  |  | 223 |  |  |  | 223 |  |  |  | - |  |  |  | 223 |
Home equity lines of credit |  |  | - |  |  |  | 856 |  |  |  | 856 |  |  |  | - |  |  |  | 856 |
Construction and other |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Consumer installment |  |  | 153 |  |  |  | 7 |  |  |  | 160 |  |  |  | - |  |  |  | 160 |
Total |  | $ | 4,687 |  |  | $ | 6,190 |  |  | $ | 10,877 |  |  | $ | - |  |  | $ | 10,877 |
Interest income that would have been recorded had these loans not been placed on nonaccrual status was $2.3 million and $689,000 for the years ended December 31, 2024 and 2023, respectively. Modifications to Borrowers Experiencing Financial Difficulty Effective January 1, 2023, the Company implemented ASU 2022-02, which eliminated the recognition and measure of troubled debt restructurings and enhanced disclosures for loan modifications to borrowers experiencing financial difficulty. The Bank may modify the contractual terms of a loan to a borrower experiencing financial difficulty to mitigate the risk of loss. Such modifications may include a term extension, interest rate reduction, significant payment deferral, other modifications, or a combination of modification types. In general, any delay in payment of greater than 90 days in the last 12 months is considered to be a significant payment deferral. The table below details the amortized cost basis of the loans modified to borrowings experiencing financial difficulty, disaggregated by class of loans and type of concessions granted, and the financial effect of the modifications:
|  | December 31, 2024 |
|  | Modifications |
|  |  |  |  |  |  |  |  |  | Payment |  |  | Interest Rate |  |  | Interest Rate |  |  |  |  |  |  | Percentage of |
|  |  |  |  |  |  |  |  |  | Deferral |  |  | Reduction |  |  | Reduction |  |  |  |  |  |  | Total Loans |
|  | Payment |  |  | Term |  |  | and Term |  |  | and Term |  |  | and Principal |  |  |  |  |  |  | Held for |
|  | Deferral |  |  | Extension |  |  | Extension |  |  | Past Due |  |  | Forgiveness |  |  | Total |  |  | Investment |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-owner occupied |  | $ | - |  |  | $ | 8,414 |  |  | $ | 13,151 |  |  | $ | - |  |  | $ | - |  |  | $ | 21,565 |  |  |  | 1.4 | %
Multifamily |  |  | - |  |  |  | 707 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 707 |  |  |  | 4.7 | %
Total |  | $ | - |  |  | $ | 9,121 |  |  | $ | 13,151 |  |  | $ | - |  |  | $ | - |  |  | $ | 22,272 |  |  |  | 1.5 | %
|  | December 31, 2023 |
|  | Modifications |
|  |  |  |  |  |  |  |  |  | Payment |  |  | Interest Rate |  |  | Interest Rate |  |  |  |  |  |  | Percentage of |
|  |  |  |  |  |  |  |  |  | Deferral |  |  | Reduction |  |  | Reduction |  |  |  |  |  |  | Total Loans |
|  | Payment |  |  | Term |  |  | and Term |  |  | and Term |  |  | and Principal |  |  |  |  |  |  | Held for |
|  | Deferral |  |  | Extension |  |  | Extension |  |  | Past Due |  |  | Forgiveness |  |  | Total |  |  | Investment |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-owner occupied |  | $ | - |  |  | $ | 145 |  |  | $ | 2,507 |  |  | $ | - |  |  | $ | - |  |  | $ | 2,652 |  |  |  | 0.2 | %
Residential real estate |  |  | - |  |  |  | 19,074 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 19,074 |  |  |  | 1.4 | %
Commercial and industrial |  |  | - |  |  |  | 83 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 83 |  |  |  | 0.0 | %
Consumer installment |  |  | - |  |  |  | 8 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 8 |  |  |  | 0.0 | %
Total |  | $ | - |  |  | $ | 19,310 |  |  | $ | 2,507 |  |  | $ | - |  |  | $ | - |  |  | $ | 21,817 |  |  |  | 1.6 | %
As of December 31, 2024, the Bank had no commitments to lend additional funds on modified loans. As of December 31, 2024 and 2023, the Bank did not have any loans that were modified for borrowers experiencing financial difficulty and subsequently defaulted. Payment default is defined as movement to nonperforming status, foreclosure or charge-off, whichever occurs first. Allowance for Credit Losses: Unfunded Commitments Upon adoption of ASU 2016-13 on January 1, 2023, the Company recorded a separate ACL for unfunded commitments using a methodology that is inherently similar to the methodology used for calculating the ACL for loans. The liability for credit losses on these exposures is $1.6 million and $1.8 million as of December 31, 2024 and 2023, respectively, and included in “accrued interest payable and other liabilities” on the Consolidated Balance Sheet. The provision for credit loss associated with the liability for unfunded commitments amounted to a recovery of credit losses of $182,000 for the year ended December 31, 2024, and a provision for credit losses of $1.8 million for the year ended December 31, 2023.

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- Definition The entire disclosure for claims held for amounts due to entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/310-10/tableOfContent Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 835 -SubTopic 30 -Name Accounting Standards Codification -Section 45 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482925/835-30-45-2 + Details
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