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INCOME TAXES (Details 3) - USD ($)
$ in Thousands
Dec. 31, 2022
Dec. 31, 2021
Assets:    
Allowance for loan losses $ 2,464 $ 2,415
Excess tax basis of deductible intangible assets 60 98
Net operating loss carry forward 840 792
Excess tax basis of assets acquired 18 28
Unrealized losses on available-for-sale securities 5,169
Unrealized losses on held-to-maturity securities 3,291
Compensation expense deferred for tax purposes 1,348 1,221
Deferred loss on other-than-temporary-impairment charges 5 5
FASB 91 - Origination Income & Costs 405 296
Tax credit carry-forwards 33
Other Real Estate Owned 231 230
Other 299 183
Total deferred tax asset 14,130 5,301
Valuation reserve 916 889
Total deferred tax asset net of valuation reserve 13,214 4,412
Liabilities:    
Tax depreciation in excess of book depreciation 619 612
Excess financial reporting basis of assets acquired 938 969
Unrealized gain on available-for-sale securities 1,021
Total deferred tax liabilities 1,557 2,602
Net deferred tax asset / (liability) recognized $ 11,657 $ 1,810