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Loan Servicing

12 Months Ended

Dec. 31, 2023

NOTE 7 – LOAN SERVICING

Mortgage loans serviced for others are not reported as assets. The principal balances of these loans at year-end were as follows:


	December 31, 2023		December 31, 2022
Mortgage loans serviced for Freddie Mac	$	991	$	1,163

Custodial escrow balances maintained in connection with serviced loans were $33 and $38 at year-end 2023 and 2022, respectively.

The mortgage servicing rights on these loans were immaterial at December 31, 2023 and 2022.

- Definition

The entire disclosure for a transferor's continuing involvement in financial assets that it has transferred in a securitization or asset-backed financing arrangement, the nature of any restrictions on assets reported by an entity in its statement of financial position that relate to a transferred financial asset (including the carrying amounts of such assets), how servicing assets and servicing liabilities are reported, and (for securitization or asset-backed financing arrangements accounted for as sales) when a transferor has continuing involvement with the transferred financial assets and transfers of financial assets accounted for as secured borrowings, how the transfer of financial assets affects an entity's financial position, financial performance, and cash flows.

+ References

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+ Details