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Significant Accounting Policies (Policies)
3 Months Ended
Mar. 31, 2020
Accounting Policies [Abstract]  
Consolidation, Policy [Policy Text Block]
Principles of Consolidation
 
The accompanying consolidated financial statements include the accounts of the Holding Company and its subsidiaries. All significant intercompany balances and transactions have been eliminated in consolidation. As of
March 31, 2020
and
December 31, 2019,
the Company had
one
wholly-owned trust formed in
2005
to issue trust preferred securities and related common securities. We have
not
consolidated the accounts of the Trust in our consolidated financial statements in accordance with Financial Accounting Standards Board Accounting Standards Codification (“FASB”),
Consolidation
(“ASC
810”
). We are
not
considered the primary beneficiary of the Trust (variable interest entity). As a result, the junior subordinated debentures issued by the Holding Company to the Trust are reflected on the Company’s
Consolidated Balance Sheets
.
Lessee, Leases [Policy Text Block]
Leases
 
We determine if an arrangement is a lease at inception. Operating leases are included in Other Assets and Other Liabilities in our Consolidated Balance Sheets. Operating lease right-of-use assets and operating lease liabilities are recognized based on the present value of the future minimum lease payments over the lease term at commencement date. As most of our leases do
not
provide an incremental borrowing rate we use the borrowing rates for terms similar to the lease terms available under our existing line of credit with the Federal Home Loan Bank of San Francisco as our incremental borrowing rate in determining the present value of future payments. Our lease terms
may
include options to extend or terminate the lease which we recognize when it is reasonably certain that we will exercise that option. Lease expense for minimum lease payments is recognized on a straight-line basis over the lease term.
New Accounting Pronouncements, Policy [Policy Text Block]
Application of new accounting guidance
 
In
August 2018,
the FASB issued ASU
No.
2018
-
13,
Fair Value Measurement (Topic
820
): Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement. The amendments in this ASU remove, modify, and add disclosure requirements for the fair value reporting of assets and liabilities. The modifications and additions relate to Level
3
fair value measurements at the end of the reporting period. ASU
2018
-
13
is effective for fiscal years beginning after
December 15, 2019,
including interim periods within those fiscal years. We adopted the requirements of this ASU on
January 1, 2020
and added disclosure about significant observable inputs used to develop Level
3
fair value measurements prospectively. As the ASU’s requirements only relate to disclosures, the amendments will
not
impact our financial condition or results of operations.