XML 38 R28.htm IDEA: XBRL DOCUMENT v3.21.1

Note 12 - Derivative Financial Instruments (Tables)

3 Months Ended

Mar. 31, 2021

Notes Tables

Derivatives Not Designated as Hedging Instruments [Table Text Block]

March 31, 2021
(Unaudited)		Notational or contractual			Asset derivatives						Liability derivatives
(Dollars in thousands)		amount			Statement of Financial Condition classification		Fair value				Statement of Financial Condition classification				Fair value
Interest rate swap contracts		$	72,151		Other assets		$	3,391			Other liabilties				$	3,391
Interest rate lock commitments			21,987		Other assets			397				N/A				-
Total		$	94,138				$	3,788							$	3,391

December 31, 2020
		Notational or contractual			Asset derivatives						Liability derivatives
(Dollars in thousands)		amount			Statement of Financial Condition classification		Fair value				Statement of Financial Condition classification				Fair value
Interest rate swap contracts		$	72,707		Other assets		$	3,638			Other liabilties				$	3,638
Interest rate lock commitments			26,443		Other assets			374				N/A				-
Total		$	99,150				$	4,012							$	3,638

			Three Months Ended
(Unaudited)			March 31,
(Dollars in thousands)	Statement of Income Classification		2021				2020
Interest rate swap contracts	Fees and service charges		$	(13	)		$	-
Interest rate lock commitments	Gain on sale of loans held-for-sale, net			23				518
Total			$	10			$	518

Offsetting Assets [Table Text Block]

														Gross Amounts not Offset in the
(Unaudited)														Statement of Financial Condition
(Dollars in thousands)		Gross Amounts of Recognized Assets				Gross Amounts Offset in the  Statement of Financial Condition				Net Amounts of Assets Presented in the Statement of Financial Condition				Financial Instruments				Cash Collateral Received				Net Amount
March 31, 2021
Interest rate swap contracts		$	3,391			$	-			$	3,391			$	-			$	-			$	3,391
Interest rate lock commitments			397				-				397				-				-				397
Total		$	3,788			$	-			$	3,788			$	-			$	-			$	3,788

														Gross Amounts not Offset in the
														Statement of Financial Condition
(Dollars in thousands)		Gross Amounts of Recognized Liabilities				Gross Amounts Offset in the Statement of Financial Condition				Net Amounts of Liabilities Presented in the Statement of Financial Condition				Financial Instruments				Cash Collateral Received				Net Amount
December 31, 2020
Interest rate swap contracts		$	3,638			$	-			$	3,638			$	-			$	-			$	3,638
Interest rate lock commitments			374				-				374				-				-				374
Total		$	4,012			$	-			$	4,012			$	-			$	-			$	4,012

Offsetting Liabilities [Table Text Block]

														Gross Amounts not Offset in the
														Statement of Financial Condition
(Unaudited) (Dollars in thousands)		Gross Amounts of Recognized Liabilities				Gross Amounts Offset in the  Statement of Financial Condition				Net Amounts of Liabilities Presented in the Statement of Financial Condition				Financial Instruments				Cash Collateral Pledged				Net Amount
March 31, 2021
Interest rate swap contracts		$	3,391			$	-			$	3,391			$	-			$	3,930			$	(539	)
Total		$	3,391			$	-			$	3,391			$	-			$	3,930			$	(539	)

														Gross Amounts not Offset in the
														Statement of Financial Condition
(Dollars in thousands)		Gross Amounts of Recognized Liabilities				Gross Amounts Offset in the  Statement of Financial Condition				Net Amounts of Liabilities Presented in the Statement of Financial Condition				Financial Instruments				Cash Collateral Pledged				Net Amount
December 31, 2020
Interest rate swap contracts		$	3,638			$	-			$	3,638			$	-			$	3,930			$	(292	)
Total		$	3,638			$	-			$	3,638			$	-			$	3,930			$	(292	)

X

- Definition

Tabular disclosure of derivative and other financial assets that are subject to offsetting, including master netting arrangements.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 20
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=51824906&loc=SL20225862-175312

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 20
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=51824906&loc=SL20225877-175312

+ Details

Name:	us-gaap_OffsettingAssetsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of derivative and other financial liabilities that are subject to offsetting, including master netting arrangements.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 20
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=51824906&loc=SL20225862-175312

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 20
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=51824906&loc=SL20225877-175312

+ Details

Name:	us-gaap_OffsettingLiabilitiesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of derivative instrument not designated or qualifying as hedging instrument.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4C
-Subparagraph (e)
-URI http://asc.fasb.org/extlink&oid=121590274&loc=SL5624171-113959

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4CC
-URI http://asc.fasb.org/extlink&oid=121590274&loc=SL109998890-113959

+ Details

Name:	us-gaap_ScheduleOfOtherDerivativesNotDesignatedAsHedgingInstrumentsStatementsOfFinancialPerformanceAndFinancialPositionLocationTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_TableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration