First United FUNC Restructured Financing Receivable Individually Evaluated Loan Threshold Commitment
Restructured Financing Receivable Individually Evaluated Loan Threshold Commitment at other companies
Other financials
Where this comes from
Reported directly by First United in its filing.
Tagged under the XBRL concept func:RestructuredFinancingReceivableIndividuallyEvaluatedLoanThresholdCommitment.
The source filing: First United’s 10-Q, filed August 6, 2026.
- Filed
- Aug 6, 2026, 5:16 PM EDT
- Fiscal quarter
- Q2 FY2026
- Calendar quarter
- Q2 2026
- Accession
- 0001104659-26-092127
A loan that is considered a non-accrual or modified loan may be subject to the individually evaluated loan analysis if the commitment is $100,000 or greater; otherwise, the non-accrual or modified loan remains in the appropriate segment in the ACL model and associated reserves are adjusted based on changes in the discounted cash flows of the loan. For a discussion with respect to reserve calculations regarding individually evaluated loans, refer to the “Nonrecurring Loans” section in Note 6, Fair Value of Financial Instruments.
Item 1. Financial Statements June 30, 2026 (unaudited); December 31, 2025 (audited)
FAQ
- What is First United's restructured financing receivable individually evaluated loan threshold commitment?
- First United (FUNC) reported restructured financing receivable individually evaluated loan threshold commitment of $100K in Q2 2026.
- How has First United's restructured financing receivable individually evaluated loan threshold commitment changed year-over-year?
- First United's restructured financing receivable individually evaluated loan threshold commitment decreased by 0.0% year-over-year, from $100K to $100K.
- What is the long-term trend for First United's restructured financing receivable individually evaluated loan threshold commitment?
- Over 2 years (2023 to 2025), First United's restructured financing receivable individually evaluated loan threshold commitment has grown at a 0.0% compound annual growth rate (CAGR), from $100K to $100K.
- What does restructured financing receivable individually evaluated loan threshold commitment mean?
- Restructured Financing Receivable Individually Evaluated Loan Threshold Commitment as reported by First United Corp.
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