Note 3 - Loans and Allowance for Loan Losses - Summary of PCI Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Carrying amount	$ 294	$ 281
Allowance for loan losses	0	31
Carrying amount, net of allowance	294	250
Residential Mortgage Segment [Member] \| Residential Loan [Member]
Carrying amount	289	270
Residential Mortgage Segment [Member] \| Commercial Real Estate Loan [Member]
Carrying amount	$ 5	$ 11

Reserve for loans impairments recorded after acquisition as a result of current information and events which result in it being probable that estimated cash flows will be less than previously expected or because actual cash flows are less than cash flows previously expected. This relates to loans not accounted for as debt securities, with evidence of deterioration of credit quality since origination that was acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable.

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 30
-Section 15
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- Definition

The recorded balance, net of any applicable reductions (for example, unamortized accretable yield and allowance for loan losses). This relates to loans not accounted for debt securities with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable.

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- Definition

The recorded amount of loans and debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it was probable, at acquisition, that the investor would be unable to collect all contractually required payments receivable, but which are not deemed to be impaired since the acquisition by transfer. Therefore, no allowance for credit losses is recorded.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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