v3.26.1
Basis of Presentation (Policies)
6 Months Ended
Jun. 30, 2026
Accounting Policies [Abstract]  
Basis of Accounting, Policy [Policy Text Block] The accompanying unaudited financial statements have been prepared in accordance with GAAP for interim financial information.
New Accounting Pronouncements, Policy Recently Adopted and Issued Accounting Guidance
The Bank did not adopt any new accounting standards or update any conclusions related to recently issued accounting standards during the six months ended June 30, 2026. Accounting standards recently adopted and issued are included in “Item 8. Financial Statements and Supplementary Data — Note 2 — Recently Adopted and Issued Accounting Guidance” in the 2025 Form 10-K.
Fair Value of Financial Instruments, Policy Fair value amounts are determined by the Bank using available market information and reflect the Bank’s best judgment of appropriate valuation methods. The fair value hierarchy requires an entity to maximize the use of significant observable inputs and minimize the use of significant unobservable inputs when measuring fair value. The inputs are evaluated and an overall level for the fair value measurement is determined. This overall level is an indication of market observability of the fair value measurement for the asset or liability.