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Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2024

Commitments and Contingencies

Financial instruments with credit risk

(Dollars in thousands)
		Contractual Amount
		2024				2023
Financial instruments whose contract amount represent credit risk:
Commitments to extend credit		$	348,876			$	367,482
Standby letters of credit		$	1,675			$	3,721

Allowance for credit losses for unfunded loan commitments

(dollars in thousands)		For  twelve months ended
		December 31, 2024				December 31, 2023
Beginning Balance		$	1,770			$	-
Cummulative effect of change in accounting principle			-				2,278
Recovery of credit losses			(669	)			(508	)
Ending balance		$	1,101			$	1,770

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- References

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- Definition

Tabular disclosure of the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined) which are not recognized in the financial statements (off-balance sheet) because they fail to meet some other criterion for recognition.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 825
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482907/825-10-50-10

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 11
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482907/825-10-50-11

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