XML 46 R30.htm IDEA: XBRL DOCUMENT v3.2.0.727
Accounting for Certain Loans Acquired in a Purchase (Tables)
 6 Months Ended
Jun. 30, 2015
Receivables [Abstract]  
Schedule of outstanding balance and carrying amount of loans acquired during the period
The following table includes the outstanding balance and carrying amount of loans acquired during the years 2012, 2013, 2014 and 2015, which are included in the balance sheet amounts of loans receivable at June 30, 2015, and December 31, 2014 as applicable.


June 30, 2015

C Financial

Community

CFS

SCB

Total
Commercial and industrial loans
$
114


$
7,245


$
59,166


$
5,272


$
71,797

Agricultural production financing and other loans to farmers



1,534


50


1,234


2,818

Real estate loans:








 
Construction
7,267


12,600


6,612





26,479

Commercial and farmland
28,287


63,460


224,675


14,575


330,997

Residential
61,188


25,337


128,972


6,643


222,140

       Home Equity
10,407


8,805


35,327


14,241


68,780

Individuals' loans for household and other personal expenditures
14


711


642


81


1,448

Other commercial loans






83





83

Total
$
107,277


$
119,692


$
455,527


$
42,046


$
724,542











Carrying Amount
$
104,714


$
112,171


$
433,744


$
36,467


$
687,096

Allowance



193


160





353

Carrying Amount Net of Allowance
$
104,714


$
111,978


$
433,584


$
36,467


$
686,743





December 31, 2014

Community

CFS

SCB

Total
Commercial and industrial loans
$
8,168


$
64,897


$
6,059


$
79,124

Agricultural production financing and other loans to farmers
1,100





893


1,993

Real estate loans:






 
Construction
19,063


9,113





28,176

Commercial and farmland
74,600


251,002


15,593


341,195

Residential
28,863


144,396


7,384


180,643

       Home Equity
9,881


39,244


15,758


64,883

Individuals' loans for household and other personal expenditures
1,314


922


121


2,357

Other commercial loans



86





86

Total
$
142,989


$
509,660


$
45,808


$
698,457









Carrying Amount
$
134,198


$
484,949


$
39,324


$
658,471

Allowance



650





650

Carrying Amount Net of Allowance
$
134,198


$
484,299


$
39,324


$
657,821
Schedule of accretable yield, or income expected to be collected, and reclassifications from nonaccretable yield
The accretable yield, or income expected to be collected, and reclassifications from nonaccretable yield, are identified in the table below.  The table reflects only purchased loans accounted for under ASC 310-30 and not the entire portfolio of purchased loans.


Three Months Ended June 30, 2015

C Financial

Community

CFS

SCB

Total
Beginning balance



$
1,990


$
2,009


$
818


$
4,817

Additions
$
145











145

Accretion
(12
)

(353
)

(578
)

(304
)

(1,247
)
Reclassification from nonaccretable



181


309


244


734

Disposals






(8
)




(8
)
Ending balance
$
133


$
1,818


$
1,732


$
758


$
4,441




Six Months Ended June 30, 2015

C Financial

Community

CFS

SCB

Total
Beginning balance



$
2,122


$
2,400


$
868


$
5,390

Additions
$
145











145

Accretion
(12
)

(532
)

(1,919
)

(489
)

(2,952
)
Reclassification from nonaccretable



228


1,259


379


1,866

Disposals






(8
)




(8
)
Ending balance
$
133


$
1,818


$
1,732


$
758


$
4,441




Three Months Ended June 30, 2014

CFS

SCB

Total
Beginning balance
$
4,080


$
1,256


$
5,336

Additions





Accretion
(1,242
)

(215
)

(1,457
)
Reclassification from nonaccretable
650


129


779

Disposals





Ending balance
$
3,488


$
1,170


$
4,658




Six Months Ended June 30, 2014

CFS

SCB

Total
Beginning balance
$
4,164


$
1,388


$
5,552

Additions





Accretion
(1,543
)

(402
)

(1,945
)
Reclassification from nonaccretable
902


184


1,086

Disposals
(35
)



(35
)
Ending balance
$
3,488


$
1,170


$
4,658