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Note 5 - Other Real Estate Owned (OREO) | 3 Months Ended
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Mar. 31, 2021
Notes to Financial Statements |
Real Estate Owned [Text Block] | Note 5. Other Real Estate Owned (OREO) The Bank did not have any OREO activity during the three months ended March 31, 2021 and the year ended December 31, 2020 . Accordingly, there were no residential real estate properties included in the ending OREO balances at March 31, 2021 and December 31, 2020 . The Bank did not have any consumer mortgage loans secured by residential real estate properties for which formal foreclosure proceedings were in process as of March 31, 2021 . The Bank did not have any expenses applicable to OREO for the three months ended March 31, 2021 and the year ended December 31, 2020 .

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- Definition The entire disclosure for real estate owned (as defined). Generally, the largest component of real estate owned by lenders is assets taken in settlement of troubled loans through surrender or foreclosure. Real estate investments, real estate loans that qualify as investments in real estate, and premises that are no longer used in operations may also be included in real estate owned. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 45 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=121593590&loc=d3e4437-111522 + Details
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