XML 48 R38.htm IDEA: XBRL DOCUMENT v3.19.1
Note 15: Disclosures About Fair Value of Financial Instruments: Fair Value Foreclosed Assets Held for Sale Policy (Policies)
3 Months Ended
Mar. 31, 2019
Policies  
Fair Value Foreclosed Assets Held for Sale Policy

Foreclosed Assets Held for Sale.  Foreclosed assets held for sale are initially recorded at fair value less estimated cost to sell at the date of foreclosure.  Subsequent to foreclosure, valuations are periodically performed by management and the assets are carried at the lower of carrying amount or fair value less estimated cost to sell.  Foreclosed assets held for sale are classified within Level 3 of the fair value hierarchy.  The foreclosed assets represented in the table above have been re-measured during the three months ended March 31, 2019 or the year ended December 31, 2018, subsequent to their initial transfer to foreclosed assets.