Accounting for Certain Loans Acquired in a Purchase (Tables)

3 Months Ended

Mar. 31, 2014

Receivables [Abstract]

Schedule of Carrying Values of Certain Loans Acquired in a Transfer Not Accounted for as Debt Securities

The following table includes the outstanding balance and carrying amount of loans acquired during the years ended December 31, 2012 and 2013, which are included in the balance sheet amounts of loans receivable at March 31, 2014 and December 31, 2013.

	March 31, 2014						December 31, 2013
	CFS		SCB		Total		CFS		SCB		Total
Commercial and industrial loans	$	77,480	$	7,839	$	85,319	$	81,303	$	8,184	$	89,487
Agricultural production financing and other loans to farmers			941		941				1,161		1,161
Real estate loans:
Construction	15,610				15,610		17,962				17,962
Commercial and farmland	301,268		20,147		321,415		311,631		23,418		335,049
Residential	162,265		8,686		170,951		166,754		9,359		176,113
Home Equity	46,428		17,694		64,122		49,042		18,236		67,278
Individuals' loans for household and other personal expenditures	1,964		205		2,169		2,360		269		2,629
Other Loans	90				90		132		407		539
Total	$	605,105	$	55,512	$	660,617	$	629,184	$	61,034	$	690,218
Carrying Amount	$	570,092	$	46,647	$	616,739	$	585,913	$	50,269	$	636,182
Allowance	426		17		443				229		229
Carrying Amount Net of Allowance	$	569,666	$	46,630	$	616,296	$	585,913	$	50,040	$	635,953

Schedule of Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield Movement

Accretable yield, or income expected to be collected, is as follows:

	Three Months Ended March 31, 2014									Three Months Ended March 31, 2013
	CFS			SCB			Total			SCB
Beginning balance	$	13,435		$	5,864		$	19,299
Additions										$	5,142
Accretion	(1,155		)	(614		)	(1,769		)	(771		)
Reclassification from nonaccretable	238			253			491
Disposals	(107		)	(88		)	(195		)
Ending balance	$	12,411		$	5,415		$	17,826		$	4,371