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Accounting for Certain Loans Acquired in a Purchase (Tables)
 12 Months Ended
Dec. 31, 2015
Receivables [Abstract]  
Schedule of Outstanding Balance and Carrying Amount of Acquired Loans
The following table includes the outstanding balance and carrying amount of all the performing and non-performing acquired loans, which are included in the Corporation's balance sheet at December 31, 2015 and 2014.

December 31, 2015

Ameriana
 
C Financial
 
Community
 
CFS
 
SCB
 
Total
Outstanding Balance:
 
 
 
 
 
 
 
 
 
 
 
Commercial and industrial loans
$
21,888

 
$
104

 
$
6,769

 
$
52,060

 
$
4,620

 
$
85,441

Agricultural production financing and other loans to farmers
 
 
 
 
1,761

 


 
1,288

 
3,049

Real estate loans:
 
 
 
 

 

 

 
 
Construction
23,365

 
6,214

 
10,436

 
976

 


 
40,991

Commercial and farmland
144,514

 
27,838

 
49,997

 
189,372

 
13,293

 
425,014

Residential
123,231

 
55,856

 
21,886

 
118,105

 
6,063

 
325,141

       Home Equity
14,261

 
9,144

 
8,231

 
31,986

 
13,431

 
77,053

Individuals' loans for household and other personal expenditures
1,731

 
10

 
461

 
443

 
48

 
2,693

Other commercial loans
1,928

 
 
 


 
72

 


 
2,000

Total
$
330,918

 
$
99,166

 
$
99,541

 
$
393,014

 
$
38,743

 
$
961,382


 
 
 
 

 

 

 

Carrying Amount
$
319,664

 
$
96,829

 
$
93,355

 
$
373,649

 
$
34,092

 
$
917,589

Allowance
 
 
 
 
4

 
149

 


 
153

Carrying Amount Net of Allowance
$
319,664

 
$
96,829

 
$
93,351

 
$
373,500

 
$
34,092

 
$
917,436
Schedule of Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield Movement
The accretable yield, or income expected to be collected, and reclassifications from nonaccretable yield, are identified in the table below.
 
Twelve Months Ended December 31, 2015
 
Ameriana
 
C Financial
 
Community
 
CFS
 
SCB
 
Total
Beginning balance


 


 
$
2,122

 
$
2,400

 
$
868

 
$
5,390

Additions
$
2,848

 
$
145

 
 
 
 
 
 
 
2,993

Accretion
 
 
(31
)
 
(723
)
 
(4,050
)
 
(1,046
)
 
(5,850
)
Reclassification from nonaccretable
 
 
 
 
249

 
2,854

 
822

 
3,925

Disposals
 
 
 
 
(140
)
 
(16
)
 
(2
)
 
(158
)
Ending balance
$
2,848

 
$
114

 
$
1,508

 
$
1,188

 
$
642

 
$
6,300




 
Twelve Months Ended December 31, 2014
 
Community
 
CFS
 
SCB
 
Total
Beginning balance


 
$
4,164

 
$
1,388

 
$
5,552

Additions
$
2,234

 
 
 
 
 
2,234

Accretion
(231
)
 
(4,146
)
 
(1,062
)
 
(5,439
)
Reclassification from nonaccretable
119

 
2,553

 
577

 
3,249

Disposals
 
 
(171
)
 
(35
)
 
(206
)
Ending balance
$
2,122

 
$
2,400

 
$
868

 
$
5,390




Twelve Months Ended December 31, 2013

CFS

SCB

Total
Beginning balance


$
1,715


$
1,715

Additions
$
3,502




3,502

Accretion
(10
)

(463
)

(473
)
Reclassification from nonaccretable
672


177


849

Disposals
 

(41
)

(41
)
Ending balance
$
4,164


$
1,388


$
5,552
Schedule of Loans Acquired for which Contractually Required Payments would not be Collected
The following table presents loans acquired during the periods ending December 31, 2015 and 2014, for which it was probable at acquisition that all contractually required payments would not be collected:

2015

2014

Ameriana

C Financial

Total

Community
Contractually required payments receivable at acquisition date
$
29,093


$
2,632


$
31,725


$
26,032

Nonaccretable difference
13,728


637


14,365


3,498

Expected cash flows at acquisition date
15,365


1,995


17,360


22,534

Accretable difference
2,848


145


2,993


2,234

Basis in loans at acquisition date
$
12,517


$
1,850


$
14,367


$
20,300