v3.26.1
Basis of Presentation - Policy
 6 Months Ended
Jun. 30, 2026
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Recently Issued But Not Yet Adopted Accounting Standards Recently Issued But Not Yet Adopted Accounting Standards
The following table provides a summary of the Financial Accounting Standards Board’s recently issued accounting standards not yet adopted by the Bank.
Accounting Standard Update (ASU)DescriptionEffective DateEffect on Financial Statements or Other Significant Matters
Targeted Improvements to the Accounting for Internal-Use Software (ASU 2025-06)The amendments in this ASU remove all references to prescriptive and sequential software development stages. Among other things, it requires an entity to start capitalizing software costs when management has committed to funding the project and it is probable that the project will be completed and used for its intended function.This guidance becomes effective for the Bank for the interim and annual periods beginning on January 1, 2028. Early adoption is permitted.The Bank is in the process of evaluating this guidance and its effect on the Bank’s financial condition, results of operations, or cash flows.