Summary Significant Accounting Policilies (Table)

9 Months Ended

Sep. 30, 2023

Summary of Signficant Accounting Policies

Accounting Policies [Table Text Block]

Quarter ended September 30,

Nine months ended September 30, 

(Dollars in thousands)

2023

2022

2023

2022

Provision for credit losses:

Loans

$

158

$

250

$

(133)

$

—

Reserve for unfunded commitments (1)

(53)

70

(58)

35

Total provision for credit losses

$

105

$

320

$

(191)

$

35

(1)

Reserve requirements for unfunded commitments were reported as a component of other noninterest expense prior

to the adoption of ASC 326.