XML 30 R14.htm IDEA: XBRL DOCUMENT
v3.21.1

Allowance for Loan Losses (the Allowance) | 3 Months Ended
--- | ---
Mar. 31, 2021
Allowance for Loan Losses (the Allowance) |
Allowance for Loan Losses (the Allowance) | (5) Allowance for Loan Losses (the “Allowance”) The Allowance is established through provisions for loan losses charged against income. Loans deemed to be uncollectible are charged against the Allowance, and subsequent recoveries, if any, are credited to the Allowance. The Allowance is maintained at a level considered adequate to provide for losses that are probable and estimable. Management’s periodic evaluation of the adequacy of the Allowance is based on known and inherent risks in the portfolio, adverse situations that may affect the borrower’s ability to repay, the estimated value of any underlying collateral, composition of the loan portfolio, current economic conditions and other relevant factors. This evaluation is subjective as it requires material estimates that may be susceptible to significant revisions as more information becomes available. Roll-Forward of Allowance by Portfolio Segment The following tables detail the roll-forward of the Corporation’s Allowance, by portfolio segment, for the three month periods ended March 31, 2021 and 2020, respectively:
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Balance, | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Balance,
(dollars in thousands) |  | December 31, 2020 |  | Charge-offs |  | Recoveries |  | Provision |  | March 31, 2021
Commercial mortgage | ​ | $ | 7,451 | ​ | — | ​ | — | ​ | 204 | ​ | 7,655
Home equity lines and loans | ​ | ​ | 434 | ​ | — | ​ | 2 | ​ | (126) | ​ | 310
Residential mortgage | ​ | ​ | 385 | ​ | — | ​ | 2 | ​ | (73) | ​ | 314
Construction | ​ | ​ | 2,421 | ​ | — | ​ | — | ​ | (110) | ​ | 2,311
Commercial and industrial | ​ | ​ | 5,431 | ​ | — | ​ | 5 | ​ | (150) | ​ | 5,286
Small business loans | ​ | ​ | 1,259 | ​ | — | ​ | — | ​ | 661 | ​ | 1,920
Consumer | ​ | ​ | 4 | ​ | — | ​ | 1 | ​ | (1) | ​ | 4
Leases | ​ | ​ | 382 | ​ | — | ​ | — | ​ | 194 | ​ | 576
Total | ​ | $ | 17,767 | ​ | — | ​ | 10 | ​ | 599 | ​ | 18,376
​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Balance, | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Balance,
(dollars in thousands) |  | December 31, 2019 |  | Charge-offs |  | Recoveries |  | Provision |  | March 31, 2020
Commercial mortgage | ​ | $ | 3,426 | ​ | — | ​ | — | ​ | 686 | ​ | 4,112
Home equity lines and loans | ​ | ​ | 342 | ​ | — | ​ | 1 | ​ | 141 | ​ | 484
Residential mortgage | ​ | ​ | 179 | ​ | — | ​ | 2 | ​ | 38 | ​ | 219
Construction | ​ | ​ | 2,362 | ​ | — | ​ | — | ​ | 19 | ​ | 2,381
Commercial and industrial | ​ | ​ | 2,684 | ​ | — | ​ | 29 | ​ | 456 | ​ | 3,169
Small business loans | ​ | ​ | 509 | ​ | — | ​ | — | ​ | 216 | ​ | 725
Consumer | ​ | ​ | 6 | ​ | — | ​ | 1 | ​ | (3) | ​ | 4
Leases | ​ | ​ | 5 | ​ | — | ​ | — | ​ | (1) | ​ | 4
Total | ​ | $ | 9,513 | ​ | — | ​ | 33 | ​ | 1,552 | ​ | 11,098
​ ​ ​ Allowance Allocated by Portfolio Segment The following tables detail the allocation of the allowance for loan and lease losses and the carrying value for loans and leases by portfolio segment based on the methodology used to evaluate the loans and leases for impairment as of March 31, 2021 and December 31, 2020.
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Allowance on loans and leases | ​ | Carrying value of loans and leases | ​
​ | ​ | Individually | ​ | Collectively | ​ | ​ | ​ | Individually | ​ | Collectively | ​ | ​ | ​
March 31, 2021 | ​ | evaluated | ​ | evaluated | ​ | ​ | ​ | evaluated | ​ | evaluated | ​ | ​ | ​
(dollars in thousands) |  | for impairment |  | for impairment |  | Total |  | for impairment |  | for impairment |  | Total | ​
Commercial mortgage | ​ | $ | — | ​ | 7,655 | ​ | 7,655 | ​ | $ | 730 | ​ | 516,691 | ​ | 517,421 | ​
Home equity lines and loans | ​ | ​ | 8 | ​ | 302 | ​ | 310 | ​ | ​ | 919 | ​ | 54,659 | ​ | 55,578 | ​
Residential mortgage | ​ | ​ | 72 | ​ | 242 | ​ | 314 | ​ | ​ | 1,814 | ​ | 33,681 | ​ | 35,495 | ​
Construction | ​ | ​ | — | ​ | 2,311 | ​ | 2,311 | ​ | ​ | 1,206 | ​ | 133,395 | ​ | 134,601 | ​
Commercial and industrial | ​ | ​ | 1,562 | ​ | 3,724 | ​ | 5,286 | ​ | ​ | 4,339 | ​ | 257,082 | ​ | 261,421 | ​
Small business loans | ​ | ​ | 376 | ​ | 1,544 | ​ | 1,920 | ​ | ​ | 1,087 | ​ | 61,286 | ​ | 62,373 | ​
Paycheck Protection Program loans | ​ | ​ | — | ​ | — | ​ | — | ​ | ​ | — | ​ | 230,847 | ​ | 230,847 | ​
Main Street Lending Program | ​ | ​ | — | ​ | — | ​ | — | ​ | ​ | — | ​ | 583 | ​ | 583 | ​
Consumer | ​ | ​ | — | ​ | 4 | ​ | 4 | ​ | ​ | — | ​ | 469 | ​ | 469 | ​
Leases | ​ | ​ | — | ​ | 576 | ​ | 576 | ​ | ​ | 131 | ​ | 46,539 | ​ | 46,670 | ​
Total | ​ | $ | 2,018 | ​ | 16,358 | ​ | 18,376 | ​ | $ | 10,226 | ​ | 1,335,232 | ​ | 1,345,458 | (1)
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Allowance on loans and leases | ​ | Carrying value of loans and leases | ​
​ | ​ | Individually | ​ | Collectively | ​ | ​ | ​ | Individually | ​ | Collectively | ​ | ​ | ​
December 31, 2020 | ​ | evaluated | ​ | evaluated | ​ | ​ | ​ | evaluated | ​ | evaluated | ​ | ​ | ​
(dollars in thousands) |  | for impairment |  | for impairment |  | Total |  | for impairment |  | for impairment |  | Total | ​
Commercial mortgage | ​ | $ | — | ​ | 7,451 | ​ | 7,451 | ​ | $ | 1,606 | ​ | 483,497 | ​ | 485,103 | ​
Home equity lines and loans | ​ | ​ | 9 | ​ | 425 | ​ | 434 | ​ | ​ | 921 | ​ | 64,066 | ​ | 64,987 | ​
Residential mortgage | ​ | ​ | 73 | ​ | 312 | ​ | 385 | ​ | ​ | 1,817 | ​ | 38,455 | ​ | 40,272 | ​
Construction | ​ | ​ | — | ​ | 2,421 | ​ | 2,421 | ​ | ​ | 1,206 | ​ | 139,040 | ​ | 140,246 | ​
Commercial and industrial | ​ | ​ | 1,563 | ​ | 3,868 | ​ | 5,431 | ​ | ​ | 4,645 | ​ | 257,105 | ​ | 261,750 | ​
Small business loans | ​ | ​ | — | ​ | 1,259 | ​ | 1,259 | ​ | ​ | 185 | ​ | 49,357 | ​ | 49,542 | ​
Paycheck Protection Program loans | ​ | ​ | — | ​ | — | ​ | — | ​ | ​ | — | ​ | 203,543 | ​ | 203,543 | ​
Main Street Lending Program | ​ | ​ | — | ​ | — | ​ | — | ​ | ​ | — | ​ | 580 | ​ | 580 | ​
Consumer | ​ | ​ | — | ​ | 4 | ​ | 4 | ​ | ​ | — | ​ | 511 | ​ | 511 | ​
Leases | ​ | ​ | — | ​ | 382 | ​ | 382 | ​ | ​ | — | ​ | 31,040 | ​ | 31,040 | ​
Total | ​ | $ | 1,645 | ​ | 16,122 | ​ | 17,767 | ​ | $ | 10,380 | ​ | 1,267,194 | ​ | 1,277,574 | (1)
(1) | Excludes deferred fees and loans carried at fair value.
​ Loans and Leases by Credit Ratings As part of the process of determining the Allowance to the different segments of the loan and lease portfolio, Management considers certain credit quality indicators. For the commercial mortgage, construction and commercial and industrial loan segments, periodic reviews of the individual loans are performed by Management. The results of these reviews are reflected in the risk grade assigned to each loan. These internally assigned grades are as follows:
| ● | Pass – Loans considered to be satisfactory with no indications of deterioration.
| ● | Special mention – Loans classified as special mention have a potential weakness that deserves Management’s close attention. If left uncorrected, these potential weaknesses may result in deterioration of the repayment prospects for the loan or of the institution’s credit position at some future date.
| ● | Substandard – Loans classified as substandard are inadequately protected by the current net worth and payment capacity of the obligor or of the collateral pledged, if any. Substandard loans have a well-defined weakness or weaknesses that jeopardize the liquidation of the debt. They are characterized by the distinct possibility that the institution will sustain some loss if the deficiencies are not corrected.
| ● | Doubtful – Loans classified as doubtful have all the weaknesses inherent in those classified as substandard, with the added characteristic that the weaknesses make collection or liquidation in full, on the basis of currently existing facts, conditions, and values, highly questionable and improbable. Loan balances classified as doubtful have been reduced by partial charge-offs and are carried at their net realizable values.
The following tables detail the carrying value of loans and leases by portfolio segment based on the credit quality indicators used to determine the allowance for loan and lease losses as of March 31, 2021 and December 31, 2020:
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
March 31, 2021 |  | ​ | ​ |  | Special |  | ​ |  | ​ |  | ​
(dollars in thousands) | ​ | Pass | ​ | mention | ​ | Substandard | ​ | Doubtful | ​ | Total
Commercial mortgage | ​ | $ | 482,177 | ​ | 32,076 | ​ | 3,168 | ​ | — | ​ | 517,421
Home equity lines and loans | ​ | ​ | 54,174 | ​ | — | ​ | 1,404 | ​ | — | ​ | 55,578
Construction | ​ | ​ | 125,974 | ​ | 8,627 | ​ | — | ​ | — | ​ | 134,601
Commercial and industrial | ​ | ​ | 232,768 | ​ | 16,828 | ​ | 8,215 | ​ | 3,610 | ​ | 261,421
Small business loans | ​ | ​ | 58,753 | ​ | — | ​ | 3,620 | ​ | — | ​ | 62,373
Paycheck Protection Program loans | ​ | ​ | 230,847 | ​ | — | ​ | — | ​ | — | ​ | 230,847
Main Street Lending Program loans | ​ | ​ | 583 | ​ | — | ​ | — | ​ | — | ​ | 583
Total | ​ | $ | 1,185,276 | ​ | 57,531 | ​ | 16,407 | ​ | 3,610 | ​ | 1,262,824
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
December 31, 2020 |  | ​ | ​ |  | Special |  | ​ |  | ​ |  | ​
(dollars in thousands) | ​ | Pass | ​ | mention | ​ | Substandard | ​ | Doubtful | ​ | Total
Commercial mortgage | ​ | $ | 449,545 | ​ | 32,059 | ​ | 3,499 | ​ | — | ​ | 485,103
Home equity lines and loans | ​ | ​ | 63,923 | ​ | — | ​ | 1,064 | ​ | — | ​ | 64,987
Construction | ​ | ​ | 132,286 | ​ | 7,960 | ​ | — | ​ | — | ​ | 140,246
Commercial and industrial | ​ | ​ | 227,349 | ​ | 21,721 | ​ | 9,000 | ​ | 3,680 | ​ | 261,750
Small business loans | ​ | ​ | 46,789 | ​ | — | ​ | 2,753 | ​ | — | ​ | 49,542
Paycheck Protection Program loans | ​ | ​ | 203,543 | ​ | — | ​ | — | ​ | — | ​ | 203,543
Main Street Lending Program loans | ​ | ​ | 580 | ​ | — | ​ | — | ​ | — | ​ | 580
Total | ​ | $ | 1,124,015 | ​ | 61,740 | ​ | 16,316 | ​ | 3,680 | ​ | 1,205,751
​ In addition to credit quality indicators as shown in the above tables, allowance allocations for residential mortgages, consumer loans and leases are also applied based on their performance status as of March 31, 2021 and December 31, 2020. No troubled debt restructurings performing according to modified terms are included in performing residential mortgages below as of March 31, 2021 and December 31, 2020.
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | March 31, 2021 | ​ | December 31, 2020
(dollars in thousands) |  | Performing |  | Nonperforming |  | Total |  | Performing |  | Nonperforming |  | Total
Residential mortgage | ​ | $ | 33,681 | ​ | 1,814 | ​ | 35,495 | ​ | $ | 38,457 | ​ | 1,815 | ​ | 40,272
Consumer | ​ | ​ | 469 | ​ | — | ​ | 469 | ​ | ​ | 511 | ​ | — | ​ | 511
Leases | ​ | ​ | 46,539 | ​ | 131 | ​ | 46,670 | ​ | ​ | 31,040 | ​ | — | ​ | 31,040
Total | ​ | $ | 80,689 | ​ | 1,945 | ​ | 82,634 | ​ | $ | 70,008 | ​ | 1,815 | ​ | 71,823
​ There were five nonperforming residential mortgage loans at March 31, 2021 and five nonperforming residential mortgage loans at December 31, 2020 with a combined outstanding principal balance of $902 thousand and $910 thousand, respectively, which were carried at fair value and not included in the table above. ​ Impaired Loans The following table details the recorded investment and principal balance of impaired loans by portfolio segment, and their related allowance for loan and lease losses.
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | As of March 31, 2021 | ​ | As of December 31, 2020
​ | ​ | Recorded | ​ | Principal | ​ | Related | ​ | Recorded | ​ | Principal | ​ | Related
(dollars in thousands) |  | investment |  | balance |  | allowance |  | investment |  | balance |  | allowance
Impaired loans with related allowance: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Commercial and industrial | ​ | ​ | 3,790 | ​ | 3,866 | ​ | 1,562 | ​ | 3,860 | ​ | 3,902 | ​ | 1,563
Small business loans | ​ | ​ | 917 | ​ | 917 | ​ | 376 | ​ | — | ​ | — | ​ | —
Home equity lines and loans | ​ | ​ | 94 | ​ | 104 | ​ | 8 | ​ | 95 | ​ | 105 | ​ | 9
Residential mortgage | ​ | ​ | 688 | ​ | 688 | ​ | 72 | ​ | 689 | ​ | 689 | ​ | 73
Total | ​ | ​ | 5,489 | ​ | 5,575 | ​ | 2,018 | ​ | 4,644 | ​ | 4,696 | ​ | 1,645
Impaired loans without related allowance: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Commercial mortgage | ​ | $ | 730 | ​ | 730 | ​ | — | ​ | 1,606 | ​ | 1,642 | ​ | —
Commercial and industrial | ​ | ​ | 549 | ​ | 630 | ​ | — | ​ | 785 | ​ | 862 | ​ | —
Small business loans | ​ | ​ | 170 | ​ | 170 | ​ | — | ​ | 185 | ​ | 185 | ​ | —
Home equity lines and loans | ​ | ​ | 825 | ​ | 839 | ​ | — | ​ | 826 | ​ | 839 | ​ | —
Residential mortgage | ​ | ​ | 1,126 | ​ | 1,126 | ​ | — | ​ | 1,128 | ​ | 1,128 | ​ | —
Construction | ​ | ​ | 1,206 | ​ | 1,206 | ​ | — | ​ | 1,206 | ​ | 1,206 | ​ | —
Leases | ​ | ​ | 131 | ​ | 131 | ​ | — | ​ | — | ​ | — | ​ | —
Total | ​ | ​ | 4,737 | ​ | 4,832 | ​ | — | ​ | 5,736 | ​ | 5,862 | ​ | —
Grand Total | ​ | $ | 10,226 | ​ | 10,407 | ​ | 2,018 | ​ | 10,380 | ​ | 10,558 | ​ | 1,645
​ The following table details the average recorded investment and interest income recognized on impaired loans by portfolio segment. ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | Three Months Ended | ​ | Three Months Ended
​ | ​ | ​ | March 31, 2021 | ​ | March 31, 2020
​ | ​ | ​ | Average | ​ | Interest | ​ | Average | ​ | Interest
​ | ​ | ​ | recorded | ​ | Income | ​ | recorded | ​ | Income
(dollars in thousands) |  | ​ | investment | ​ | Recognized | ​ | investment | ​ | Recognized
Impaired loans with related allowance: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Commercial and industrial | ​ | $ | 3,826 | ​ | 5 | ​ | 451 | ​ | 5
Small business loans | ​ | ​ | 918 | ​ | — | ​ | — | ​ | —
Home equity lines and loans | ​ | ​ | 95 | ​ | — | ​ | 458 | ​ | —
Residential mortgage | ​ | ​ | 688 | ​ | — | ​ | — | ​ | —
Total | ​ | $ | 5,527 | ​ | 5 | ​ | 909 | ​ | 5
Impaired loans without related allowance: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Commercial mortgage | ​ | $ | 735 | ​ | 8 | ​ | 2,129 | ​ | 21
Commercial and industrial | ​ | ​ | 579 | ​ | — | ​ | 587 | ​ | 4
Small business loans | ​ | ​ | 176 | ​ | 4 | ​ | 934 | ​ | 6
Home equity lines and loans | ​ | ​ | 825 | ​ | — | ​ | 305 | ​ | -
Residential mortgage | ​ | ​ | 1,127 | ​ | — | ​ | 3,806 | ​ | -
Construction | ​ | ​ | 1,206 | ​ | 15 | ​ | 1,239 | ​ | 17
Leases | ​ | ​ | 122 | ​ | — | ​ | — | ​ | —
Total | ​ | $ | 4,770 | ​ | 27 | ​ | 9,000 | ​ | 48
Grand Total | ​ | $ | 10,297 | ​ | 32 | ​ | 9,909 | ​ | 53
​ Troubled Debt Restructuring The restructuring of a loan is considered a “troubled debt restructuring” (“TDR”) if both of the following conditions are met: (i) the borrower is experiencing financial difficulties, and (ii) the creditor has granted a concession. The most common concessions granted include one or more modifications to the terms of the debt, such as (a) a reduction in the interest rate for the remaining life of the debt, (b) an extension of the maturity date at an interest rate lower than the current market rate for new debt with similar risk, (c) a temporary period of interest-only payments, (d) a reduction in the contractual payment amount for either a short period or remaining term of the loan, and (e) for leases, a reduced lease payment. A less common concession granted is the forgiveness of a portion of the principal. The determination of whether a borrower is experiencing financial difficulties takes into account not only the current financial condition of the borrower, but also the potential financial condition of the borrower were a concession not granted. The determination of whether a concession has been granted is subjective in nature. For example, simply extending the term of a loan at its original interest rate or even at a higher interest rate could be interpreted as a concession unless the borrower could readily obtain similar credit terms from a different lender. The balance of TDRs at March 31, 2021 and December 31, 2020 are as follows:
​ | ​ | ​ | ​ | ​ | ​
​ | ​ | March 31, | ​ | December 31,
(dollars in thousands) |  | 2021 |  | 2020
TDRs included in nonperforming loans and leases | ​ | $ | 239 |  | 244
TDRs in compliance with modified terms | ​ |  | 2,534 |  | 3,362
Total TDRs | ​ | $ | 2,773 |  | 3,606
​ There were no loan and lease modifications granted during the three months ended March 31, 2021 or March 31, 2020 that were categorized as a TDR. No loan and lease modifications granted during the three months ended March 31, 2021 and 2020 subsequently defaulted during the same time period. COVID-19 Loan Modifications ​ The following table details the loan modifications that the Corporation provided to loan customers as of March 31, 2021. ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | March 31, 2021 | ​ | ​ | December 31, 2020
​ |  | Portfolio | ​ | Active | ​ | % of | ​ | ​ | Portfolio | ​ | Active | ​ | % of
Loan Portfolio | ​ | Balance | ​ | Modifications | ​ | Portfolio Balance | ​ | ​ | Balance | ​ | Modifications | ​ | Portfolio Balance
Commercial mortgage | $ | 517,421 | $ | 24,341 | ​ | 4.7% | ​ | $ | 485,103 | $ | 19,836 | ​ | 4.1%
Commercial and industrial, including leases | ​ | 308,091 | ​ | 70 | ​ | 0.0% | ​ | ​ | 292,790 | ​ | — | ​ | —
Construction & land development | ​ | 134,601 | ​ | 4,343 | ​ | 3.2% | ​ | ​ | 140,246 | ​ | 4,343 | ​ | 3.1%
Home equity lines and loans | ​ | 55,578 | ​ | — | ​ | — | ​ | ​ | 64,987 | ​ | — | ​ | —
Residential mortgage | ​ | 35,495 | ​ | — | ​ | — | ​ | ​ | 40,272 | ​ | — | ​ | —
Small business loans | ​ | 62,373 | ​ | — | ​ | — | ​ | ​ | 49,542 | ​ | 2,726 | ​ | —
Consumer | ​ | 469 | ​ | — | ​ | — | ​ | ​ | 511 | ​ | — | ​ | —
Total | $ | 1,114,028 | $ | 28,754 | ​ | 2.6% | ​ | $ | 1,073,451 | $ | 26,905 | ​ | 2.5%
​ In accordance with Section 4013 of the CARES Act, loan deferrals granted to customers that resulted from the impact of COVID-19 and who were not past due at the time of deferral were not considered trouble debt restructurings under ASC 310-40 as of March 31, 2021. This provision was extended to January 1, 2022 under the Consolidated Appropriations Act, 2021. Management continues to monitor these deferrals and has adequately considered these credits in the March 31, 2021 allowance for loan losses balance. These modified loans are classified as performing and are not considered past due. Loans are to be placed on non-accrual when it becomes apparent that payment of interest or recovery of all principal is questionable, and the COVID-19 related modification is no longer considered short-term or the modification is deemed ineffective.

X
- Definition The entire disclosure for allowance for credit losses. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -URI http://asc.fasb.org/topic&trid=2196771 + Details
Name: | us-gaap_AllowanceForCreditLossesTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_AllowanceForLoanAndLeaseLossesWriteoffsNetAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration