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Summary of Significant Accounting Policies (Tables)
6 Months Ended
Dec. 31, 2023
Summary of Significant Accounting Policies  
Schedule of impact of the change from the incurred loss model to the current expected credit loss model

    

July 1, 2023

Adoption

(Dollars in thousands)

Pre-adoption

Impact

As Reported

Assets

    

  

    

 

  

    

 

  

ACL on debt securities available for sale

$

$

$

ACL on debt securities held to maturity

ACL on loans

Residential real estate:

1 - 4 family

486

(67)

419

Home equity and HELOCs

113

19

132

Construction -residential

214

(174)

40

Commercial real estate:

    

    

    

1 - 4 family investor

569

(241)

328

Multi-family (five or more)

89

(30)

59

Commercial non-residential

1,420

379

1,799

Construction and land

281

(93)

188

Commercial

82

254

336

Consumer loans

59

196

255

Liabilities

ACL on unfunded commitments

101

50

151

$

3,414

$

293

$

3,707