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Note 7 - Other Real Estate Owned | 12 Months Ended
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Dec. 31, 2020
Notes to Financial Statements |
Real Estate Owned [Text Block] | Note 7. Other Real Estate Owned Changes in the other real estate owned at December 31, 2020 and 2019 are as follows (in thousands):
|  | 2020 |  |  | 2019 |
Balance, beginning of year |  | $ | 4,004 |  |  | $ | 830 |
Transfer of loans |  |  | 11 |  |  |  | 382 |
Acquired as a part of the acquisition |  |  | - |  |  |  | 3,582 |
Net proceeds from sale |  |  | (3,819 | ) |  |  | (834 | )
Gain on sale and foreclosure, net |  |  | 22 |  |  |  | 44 |
Balance, end of year |  | $ | 218 |  |  | $ | 4,004 |
The following table provides the composition of other real estate owned at December 31, 2020 and 2019 are as follows (in thousands):
|  | 2020 |  |  | 2019 |
Agricultural land |  | $ | - |  |  | $ | 3,602 |
1 to 4 family residential houses |  |  | 218 |  |  |  | 402 |
Total other real estate owned |  | $ | 218 |  |  | $ | 4,004 |

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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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