- DefinitionThe shares that, although not legally released, will be released by a future scheduled and committed debt service payment and will be allocated to employees for service rendered in the current accounting period. The ESOP documents typically define the period of service to which the shares relate. ESOP shares are released to compensate employees directly, to settle employer liabilities for other employee benefits, and to replace dividends on allocated shares that are used for debt service.
Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 718
-SubTopic 40
-Name Accounting Standards Codification
-Section 55
-Paragraph 20
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480459/718-40-55-20
Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 718
-SubTopic 40
-Name Accounting Standards Codification
-Section 55
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480459/718-40-55-9
Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480489/718-40-50-1
| Name: |
us-gaap_EmployeeStockOwnershipPlanESOPNumberOfCommittedToBeReleasedShares |
| Namespace Prefix: |
us-gaap_ |
| Data Type: |
xbrli:sharesItemType |
| Balance Type: |
na |
| Period Type: |
instant |