XML 32 R28.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Allowance For Loan Losses (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2014
Allowance for Loan and Lease Losses, Adjustments, Net [Abstract] |
Changes In Allowance For Loan Losses | Changes in the allowance for loan losses for the nine months ended September 30, 2014 and 2013 and the year ended December 31, 2013 were as follows:
| Nine Months Ended |  | Year Ended |  | Nine Months Ended
| September 30, |  | December 31, |  | September 30,
| 2014 |  | 2013 |  | 2013
|  |  | (in thousands) |  |
Balance, beginning | $ | 5,488 |  |  | $ | 6,577 |  |  | $ | 6,577 |
Provision charged to operating expense | — |  |  | — |  |  | 767 |
Recoveries added to the allowance | 614 |  |  | 233 |  |  | 204 |
Loan losses charged to the allowance | (515 | ) |  | (1,322 | ) |  | (830 | )
Balance, ending | $ | 5,587 |  |  | $ | 5,488 |  |  | $ | 6,718 |
Nonaccrual And Past Due Loans By Class | Nonaccrual and past due loans by class at September 30, 2014 and December 31, 2013 were as follows:
| September 30, 2014
| (in thousands)
| 30 - 59 Days Past Due |  | 60 - 89 Days Past Due |  | 90 or More Days Past Due |  | Total Past Due |  | Current |  | Total Loans |  | 90 or More Days Past Due Still Accruing |  | Nonaccrual Loans
Commercial - Non Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Industrial | $ | 43 |  |  | $ | 1,053 |  |  | $ | 100 |  |  | $ | 1,196 |  |  | $ | 28,512 |  |  | $ | 29,708 |  |  | $ | — |  |  | $ | 1,736 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied | 3,276 |  |  | 739 |  |  | 608 |  |  | 4,623 |  |  | 95,127 |  |  | 99,750 |  |  | — |  |  | 2,485 |
Non-owner occupied | 631 |  |  | — |  |  | 813 |  |  | 1,444 |  |  | 57,290 |  |  | 58,734 |  |  | — |  |  | 1,243 |
Construction and Farmland: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential | — |  |  | — |  |  | — |  |  | — |  |  | 5,837 |  |  | 5,837 |  |  | — |  |  | — |
Commercial | 424 |  |  | 16 |  |  | 80 |  |  | 520 |  |  | 32,256 |  |  | 32,776 |  |  | 16 |  |  | 462 |
Consumer: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Installment | 60 |  |  | 2 |  |  | — |  |  | 62 |  |  | 13,234 |  |  | 13,296 |  |  | — |  |  | — |
Residential: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Equity Lines | 63 |  |  | 121 |  |  | 179 |  |  | 363 |  |  | 30,570 |  |  | 30,933 |  |  | — |  |  | 329 |
Single family | 1,526 |  |  | 348 |  |  | 345 |  |  | 2,219 |  |  | 186,463 |  |  | 188,682 |  |  |  |  |  | 2,373 |
Multifamily | — |  |  | — |  |  | — |  |  | — |  |  | 3,050 |  |  | 3,050 |  |  | — |  |  | — |
All Other Loans | — |  |  | — |  |  | — |  |  | — |  |  | 2,302 |  |  | 2,302 |  |  | — |  |  | — |
Total | $ | 6,023 |  |  | $ | 2,279 |  |  | $ | 2,125 |  |  | $ | 10,427 |  |  | $ | 454,641 |  |  | $ | 465,068 |  |  | $ | 16 |  |  | $ | 8,628 |
| December 31, 2013
| (in thousands)
| 30 - 59 Days Past Due |  | 60 - 89 Days Past Due |  | 90 or More Days Past Due |  | Total Past Due |  | Current |  | Total Loans |  | 90 or More Past Due Still Accruing |  | Nonaccrual Loans
Commercial - Non Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Industrial | $ | 143 |  |  | $ | — |  |  | $ | 1,162 |  |  | $ | 1,305 |  |  | $ | 19,560 |  |  | $ | 20,865 |  |  | $ | — |  |  | $ | 1,288 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied | 364 |  |  | — |  |  | 1,270 |  |  | 1,634 |  |  | 90,811 |  |  | 92,445 |  |  | — |  |  | 1,269 |
Non-owner occupied | 99 |  |  | 185 |  |  | — |  |  | 284 |  |  | 55,437 |  |  | 55,721 |  |  | — |  |  | 185 |
Construction and Farmland: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential | — |  |  | — |  |  | — |  |  | — |  |  | 7,860 |  |  | 7,860 |  |  | — |  |  | — |
Commercial | — |  |  | — |  |  | — |  |  | — |  |  | 29,073 |  |  | 29,073 |  |  | — |  |  | 157 |
Consumer: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Installment | 95 |  |  | 9 |  |  | 11 |  |  | 115 |  |  | 13,670 |  |  | 13,785 |  |  | 11 |  |  | 6 |
Residential: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Equity Lines | 202 |  |  | 25 |  |  | — |  |  | 227 |  |  | 31,997 |  |  | 32,224 |  |  | — |  |  | 179 |
Single family | 1,995 |  |  | 180 |  |  | 693 |  |  | 2,868 |  |  | 183,541 |  |  | 186,409 |  |  | — |  |  | 1,328 |
Multifamily | — |  |  | — |  |  | — |  |  | — |  |  | 2,850 |  |  | 2,850 |  |  | — |  |  | — |
All Other Loans | — |  |  | — |  |  | — |  |  | — |  |  | 3,041 |  |  | 3,041 |  |  | — |  |  | — |
Total | $ | 2,898 |  |  | $ | 399 |  |  | $ | 3,136 |  |  | $ | 6,433 |  |  | $ | 437,840 |  |  | $ | 444,273 |  |  | $ | 11 |  |  | $ | 4,412 |
Allowance For Loan Losses By Segment | Allowance for loan losses by segment at September 30, 2014 and December 31, 2013 were as follows:
| As of and for the Nine Months Ended
| September 30, 2014
| (in thousands)
| Construction and Farmland |  | Residential Real Estate |  | Commercial Real Estate |  | Commercial |  | Consumer |  | All Other Loans |  | Unallocated |  | Total
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning Balance | $ | 1,032 |  |  | $ | 2,225 |  |  | $ | 1,337 |  |  | $ | 555 |  |  | $ | 102 |  |  | $ | 82 |  |  | $ | 155 |  |  | $ | 5,488 |
Charge-Offs | — |  |  | (435 | ) |  | — |  |  | — |  |  | (65 | ) |  | (15 | ) |  | — |  |  | (515 | )
Recoveries | 4 |  |  | 9 |  |  | 379 |  |  | 148 |  |  | 71 |  |  | 3 |  |  | — |  |  | 614 |
Provision | (143 | ) |  | 76 |  |  | (312 | ) |  | 200 |  |  | (2 | ) |  | (27 | ) |  | 208 |  |  | — |
Ending balance | $ | 893 |  |  | $ | 1,875 |  |  | $ | 1,404 |  |  | $ | 903 |  |  | $ | 106 |  |  | $ | 43 |  |  | $ | 363 |  |  | $ | 5,587 |
Ending balance: Individually evaluated for impairment | $ | 63 |  |  | $ | 243 |  |  | $ | 280 |  |  | $ | 414 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 1,000 |
Ending balance: collectively evaluated for impairment | $ | 830 |  |  | $ | 1,632 |  |  | $ | 1,124 |  |  | $ | 489 |  |  | $ | 106 |  |  | $ | 43 |  |  | $ | 363 |  |  | $ | 4,587 |
Financing receivables: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance | $ | 38,613 |  |  | $ | 222,665 |  |  | $ | 158,484 |  |  | $ | 29,708 |  |  | $ | 13,296 |  |  | $ | 2,302 |  |  | $ | — |  |  | $ | 465,068 |
Ending balance individually evaluated for impairment | $ | 2,828 |  |  | $ | 3,648 |  |  | $ | 4,417 |  |  | $ | 1,736 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 12,629 |
Ending balance collectively evaluated for impairment | $ | 35,785 |  |  | $ | 219,017 |  |  | $ | 154,067 |  |  | $ | 27,972 |  |  | $ | 13,296 |  |  | $ | 2,302 |  |  | $ | — |  |  | $ | 452,439 |
| As of and for the Twelve Months Ended
| December 31, 2013
| (in thousands)
| Construction and Farmland |  | Residential Real Estate |  | Commercial Real Estate |  | Commercial |  | Consumer |  | All Other Loans |  | Unallocated |  | Total
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning Balance | $ | 1,280 |  |  | $ | 2,820 |  |  | $ | 1,182 |  |  | $ | 880 |  |  | $ | 107 |  |  | $ | 122 |  |  | $ | 186 |  |  | $ | 6,577 |
Charge-Offs | (20 | ) |  | (507 | ) |  | (289 | ) |  | (403 | ) |  | (85 | ) |  | (18 | ) |  | — |  |  | (1,322 | )
Recoveries | 5 |  |  | 109 |  |  | 7 |  |  | 47 |  |  | 54 |  |  | 11 |  |  | — |  |  | 233 |
Provision | (233 | ) |  | (197 | ) |  | 437 |  |  | 31 |  |  | 26 |  |  | (33 | ) |  | (31 | ) |  | — |
Ending balance | $ | 1,032 |  |  | $ | 2,225 |  |  | $ | 1,337 |  |  | $ | 555 |  |  | $ | 102 |  |  | $ | 82 |  |  | $ | 155 |  |  | $ | 5,488 |
Ending balance: Individually evaluated for impairment | $ | 218 |  |  | $ | 627 |  |  | $ | 299 |  |  | $ | 334 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 1,478 |
Ending balance: collectively evaluated for impairment | $ | 814 |  |  | $ | 1,598 |  |  | $ | 1,038 |  |  | $ | 221 |  |  | $ | 102 |  |  | $ | 82 |  |  | $ | 155 |  |  | $ | 4,010 |
Financing receivables: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance | $ | 36,933 |  |  | $ | 221,483 |  |  | $ | 148,166 |  |  | $ | 20,865 |  |  | $ | 13,785 |  |  | $ | 3,041 |  |  | $ | — |  |  | $ | 444,273 |
Ending balance individually evaluated for impairment | $ | 2,674 |  |  | $ | 4,922 |  |  | $ | 4,750 |  |  | $ | 1,347 |  |  | $ | — |  |  | $ | 6 |  |  | $ | — |  |  | $ | 13,699 |
Ending balance collectively evaluated for impairment | $ | 34,259 |  |  | $ | 216,561 |  |  | $ | 143,416 |  |  | $ | 19,518 |  |  | $ | 13,785 |  |  | $ | 3,035 |  |  | $ | — |  |  | $ | 430,574 |
Impaired Loans By Class | Impaired loans by class at September 30, 2014 and December 31, 2013 were as follows:
| As of
| September 30, 2014
| (in thousands)
| Unpaid Principal Balance |  | Recorded Investment |  | Related Allowance |  | Average Recorded Investment |  | Interest Income Recognized
With no related allowance: |  |  |  |  |  |  |  |  |
Commercial - Non Real Estate: |  |  |  |  |  |  |  |  |
Commercial & Industrial | $ | 480 |  |  | $ | 481 |  |  | $ | — |  |  | $ | 520 |  |  | $ | 6 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |
Owner Occupied | 2,237 |  |  | 2,237 |  |  | — |  |  | 2,558 |  |  | 31 |
Non-owner occupied | 858 |  |  | 859 |  |  | — |  |  | 1,083 |  |  | 31 |
Construction and Farmland: |  |  |  |  |  |  |  |  |
Residential | — |  |  | — |  |  | — |  |  | — |  |  | — |
Commercial | 2,472 |  |  | 2,483 |  |  | — |  |  | 2,505 |  |  | 74 |
Residential: |  |  |  |  |  |  |  |  |
Equity lines | 140 |  |  | 140 |  |  | — |  |  | 312 |  |  | 1 |
Single family | 2,701 |  |  | 2,702 |  |  | — |  |  | 4,320 |  |  | 82 |
Multifamily | — |  |  | — |  |  | — |  |  | — |  |  | — |
Other Loans | — |  |  | — |  |  | — |  |  | — |  |  | — |
| $ | 8,888 |  |  | $ | 8,902 |  |  | $ | — |  |  | $ | 11,298 |  |  | $ | 225 |
With an allowance recorded: |  |  |  |  |  |  |  |  |
Commercial - Non Real Estate: |  |  |  |  |  |  |  |  |
Commercial & Industrial | $ | 1,256 |  |  | $ | 1,256 |  |  | $ | 414 |  |  | $ | 1,550 |  |  | $ | 3 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |
Owner Occupied | 461 |  |  | 461 |  |  | 34 |  |  | 462 |  |  | 11 |
Non-owner occupied | 861 |  |  | 861 |  |  | 246 |  |  | 880 |  |  | 9 |
Construction and Farmland: |  |  |  |  |  |  |  |  |
Residential | — |  |  | — |  |  | — |  |  | — |  |  | — |
Commercial | 356 |  |  | 356 |  |  | 63 |  |  | 395 |  |  | 3 |
Residential: |  |  |  |  |  |  |  |  |
Equity lines | 189 |  |  | 189 |  |  | 113 |  |  | 338 |  |  | 2 |
Single family | 618 |  |  | 620 |  |  | 130 |  |  | 630 |  |  | 18 |
Multifamily | — |  |  | — |  |  | — |  |  | — |  |  | — |
Other Loans | — |  |  | — |  |  | — |  |  | — |  |  | — |
| $ | 3,741 |  |  | $ | 3,743 |  |  | $ | 1,000 |  |  | $ | 4,255 |  |  | $ | 46 |
Total: |  |  |  |  |  |  |  |  |
Commercial | $ | 1,736 |  |  | $ | 1,737 |  |  | $ | 414 |  |  | $ | 2,070 |  |  | $ | 9 |
Commercial Real Estate | 4,417 |  |  | 4,418 |  |  | 280 |  |  | 4,983 |  |  | 82 |
Construction and Farmland | 2,828 |  |  | 2,839 |  |  | 63 |  |  | 2,900 |  |  | 77 |
Residential | 3,648 |  |  | 3,651 |  |  | 243 |  |  | 5,600 |  |  | 103 |
Other | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total | $ | 12,629 |  |  | $ | 12,645 |  |  | $ | 1,000 |  |  | $ | 15,553 |  |  | $ | 271 |
The average recorded investment of impaired loans for the three months ended September 30, 2014 was $15.3 million. The interest income recognized on impaired loans for the three months ended September 30, 2014 was $83 thousand.
| As of
| December 31, 2013
| (in thousands)
| Unpaid Principal Balance |  | Recorded Investment |  | Related Allowance |  | Average Recorded Investment |  | Interest Income Recognized
With no related allowance: |  |  |  |  |  |  |  |  |
Commercial - Non Real Estate: |  |  |  |  |  |  |  |  |
Commercial & Industrial | $ | 126 |  |  | $ | 145 |  |  | $ | — |  |  | $ | 329 |  |  | $ | 8 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |
Owner Occupied | 2,246 |  |  | 2,273 |  |  | — |  |  | 2,512 |  |  | 118 |
Non-owner occupied | 1,396 |  |  | 1,398 |  |  | — |  |  | 1,498 |  |  | 91 |
Construction and Farmland: |  |  |  |  |  |  |  |  |
Residential | — |  |  | — |  |  | — |  |  | — |  |  | — |
Commercial | 2,392 |  |  | 2,401 |  |  | — |  |  | 2,420 |  |  | 97 |
Residential: |  |  |  |  |  |  |  |  |
Equity lines | 289 |  |  | 290 |  |  | — |  |  | 460 |  |  | 16 |
Single family | 3,060 |  |  | 3,100 |  |  | — |  |  | 3,531 |  |  | 146 |
Multifamily | — |  |  | — |  |  | — |  |  | — |  |  | — |
Other Loans | 6 |  |  | 6 |  |  | — |  |  | 7 |  |  | 1 |
| $ | 9,515 |  |  | $ | 9,613 |  |  | $ | — |  |  | $ | 10,757 |  |  | $ | 477 |
With an allowance recorded: |  |  |  |  |  |  |  |  |
Commercial - Non Real Estate: |  |  |  |  |  |  |  |  |
Commercial & Industrial | $ | 1,221 |  |  | $ | 1,221 |  |  | $ | 334 |  |  | $ | 1,271 |  |  | $ | 59 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |
Owner Occupied | — |  |  | — |  |  | — |  |  | — |  |  | — |
Non-owner occupied | 1,108 |  |  | 1,111 |  |  | 299 |  |  | 1,126 |  |  | 49 |
Construction and Farmland: |  |  |  |  |  |  |  |  |
Residential | — |  |  | — |  |  | — |  |  | — |  |  | — |
Commercial | 282 |  |  | 283 |  |  | 218 |  |  | 308 |  |  | 18 |
Residential: |  |  |  |  |  |  |  |  |
Equity lines | 74 |  |  | 74 |  |  | 74 |  |  | 217 |  |  | 7 |
Single family | 1,499 |  |  | 1,508 |  |  | 553 |  |  | 1,530 |  |  | 71 |
Multifamily | — |  |  | — |  |  | — |  |  | — |  |  | — |
Other Loans | — |  |  | — |  |  | — |  |  | — |  |  | — |
| $ | 4,184 |  |  | $ | 4,197 |  |  | $ | 1,478 |  |  | $ | 4,452 |  |  | $ | 204 |
Total: |  |  |  |  |  |  |  |  |
Commercial | $ | 1,347 |  |  | $ | 1,366 |  |  | $ | 334 |  |  | $ | 1,600 |  |  | $ | 67 |
Commercial Real Estate | 4,750 |  |  | 4,782 |  |  | 299 |  |  | 5,136 |  |  | 258 |
Construction and Farmland | 2,674 |  |  | 2,684 |  |  | 218 |  |  | 2,728 |  |  | 115 |
Residential | 4,922 |  |  | 4,972 |  |  | 627 |  |  | 5,738 |  |  | 240 |
Other | 6 |  |  | 6 |  |  | — |  |  | 7 |  |  | 1 |
Total | $ | 13,699 |  |  | $ | 13,810 |  |  | $ | 1,478 |  |  | $ | 15,209 |  |  | $ | 681 |
Credit Quality Information By Class | Credit quality information by class at September 30, 2014 and December 31, 2013 was as follows:
| As of
| September 30, 2014
| (in thousands)
INTERNAL RISK RATING GRADES | Pass |  | Watch |  | Special Mention |  | Substandard |  | Doubtful |  | Loss |  | Total
Commercial - Non Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Industrial | $ | 25,375 |  |  | $ | 2,284 |  |  | $ | 22 |  |  | $ | 772 |  |  | $ | 1,255 |  |  | $ | — |  |  | $ | 29,708 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied | 76,373 |  |  | 17,682 |  |  | 834 |  |  | 3,678 |  |  | 1,183 |  |  | — |  |  | 99,750 |
Non-owner occupied | 39,631 |  |  | 12,895 |  |  | 2,911 |  |  | 3,248 |  |  | 49 |  |  | — |  |  | 58,734 |
Construction and Farmland: |  |  |  |  |  |  |  |  |  |  |  |  |
Residential | 5,715 |  |  | 122 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 5,837 |
Commercial | 26,037 |  |  | 3,501 |  |  | 871 |  |  | 2,287 |  |  | 80 |  |  | — |  |  | 32,776 |
Residential: |  |  |  |  |  |  |  |  |  |  |  |  |
Equity Lines | 29,426 |  |  | 1,207 |  |  | — |  |  | 150 |  |  | 150 |  |  | — |  |  | 30,933 |
Single family | 162,760 |  |  | 15,314 |  |  | 5,702 |  |  | 4,330 |  |  | 576 |  |  | — |  |  | 188,682 |
Multifamily | 2,166 |  |  | 884 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 3,050 |
All other loans | 2,302 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 2,302 |
Total | $ | 369,785 |  |  | $ | 53,889 |  |  | $ | 10,340 |  |  | $ | 14,465 |  |  | $ | 3,293 |  |  | $ | — |  |  | $ | 451,772 |
| Performing |  | Nonperforming
Consumer Credit Exposure by Payment Activity | $ | 13,234 |  |  | $ | 62 |
| As of
| December 31, 2013
| (in thousands)
INTERNAL RISK RATING GRADES | Pass |  | Watch |  | Special Mention |  | Substandard |  | Doubtful |  | Loss |  | Total
Commercial - Non Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Industrial | $ | 16,565 |  |  | $ | 2,820 |  |  | $ | 86 |  |  | $ | 106 |  |  | $ | 1,288 |  |  | $ | — |  |  | $ | 20,865 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied | 73,998 |  |  | 12,036 |  |  | 3,322 |  |  | 1,820 |  |  | 1,269 |  |  | — |  |  | 92,445 |
Non-owner occupied | 31,484 |  |  | 14,922 |  |  | 5,557 |  |  | 3,758 |  |  | — |  |  | — |  |  | 55,721 |
Construction and Farm land: |  |  |  |  |  |  |  |  |  |  |  |  |
Residential | 7,738 |  |  | 122 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 7,860 |
Commercial | 24,252 |  |  | 1,353 |  |  | 1,196 |  |  | 2,186 |  |  | 86 |  |  | — |  |  | 29,073 |
Residential: |  |  |  |  |  |  |  |  |  |  |  |  |
Equity Lines | 30,458 |  |  | 708 |  |  | 415 |  |  | 480 |  |  | 163 |  |  | — |  |  | 32,224 |
Single family | 157,273 |  |  | 11,505 |  |  | 11,046 |  |  | 5,775 |  |  | 810 |  |  | — |  |  | 186,409 |
Multifamily | 1,946 |  |  | 904 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 2,850 |
All other loans | 3,041 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 3,041 |
Total | $ | 346,755 |  |  | $ | 44,370 |  |  | $ | 21,622 |  |  | $ | 14,125 |  |  | $ | 3,616 |  |  | $ | — |  |  | $ | 430,488 |
| Performing |  | Nonperforming
Consumer Credit Exposure by Payment Activity | $ | 13,670 |  |  | $ | 115 |

X
- Definition Schedule of allowance for loan losses by segment [Table Text Block]. + References No definition available. + Details
Name: | efsi_ScheduleOfAllowanceForLoanLossesBySegmentTableTextBlock
Namespace Prefix: | efsi_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of financing receivables (examples of financing receivables include loans, trade accounts receivable and notes receivable) and activity in the allowance for credit losses account. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -URI http://asc.fasb.org/extlink&oid=28368275&loc=SL6953423-111524 + Details
Name: | us-gaap_AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_AllowanceForLoanAndLeaseLossesAdjustmentsNetAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 29 -URI http://asc.fasb.org/extlink&oid=28368275&loc=SL6953659-111524 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 55 -Paragraph 19 -URI http://asc.fasb.org/extlink&oid=32702940&loc=SL6953803-111525 + Details
Name: | us-gaap_FinancingReceivableCreditQualityIndicatorsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of impaired financing receivables. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=28368275&loc=d3e5212-111524 + Details
Name: | us-gaap_ImpairedFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of nonaccrual and past due financing receivables (such as loans and trade receivables), including: (a) the recorded investment in loans and trade receivables, if applicable, on nonaccrual status as of each balance sheet date (b) the recorded investment in loans and trade receivables, if applicable, past due 90 days or more and still accruing. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=28368275&loc=d3e5111-111524 + Details
Name: | us-gaap_ScheduleOfFinancingReceivablesNonAccrualStatusTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration