Search Elements:
- Taxonomy
- us-gaap
- Name
- LoansAndLeasesReceivableImpairedDescription
- Label
- Loans and Leases Receivable, Impaired, Description
- Period Type
- duration
- Type
- xbrli:stringItemType
- Definition
- Describes the policies and procedures for identifying and measuring losses on loans when the present value of expected cash flows discounted at the loan''s effective interest rate, or, alternatively, a loan''s observable market price or fair value of the underlying collateral is less than the carrying amount of the loan, and sets forth the amount of the loss. Also sets forth material facts pertaining to significant loan modifications in a troubled debt restructuring, describes the method for valuing a loan deemed to be impaired or nonperforming, indicates whether income on impaired or nonperforming loans are being recognized and describes the method for recognizing the income.