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Accounting for Certain Loans Acquired in a Purchase (Tables)
 3 Months Ended
Mar. 31, 2016
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 all acquired loans which were included in the Corporation's balance sheet at March 31, 2016, and December 31, 2015.

March 31, 2016

Ameriana
 
C Financial

Community

CFS

SCB

Total
Commercial and industrial loans
$
23,363

 
$
99


$
7,224


$
50,476


$
4,351


$
85,513

Agricultural production financing and other loans to farmers


 



2,472





1,263


3,735

Real estate loans:

 








 
Construction
30,414

 
6,928


9,681


862





47,885

Commercial and farmland
131,371

 
25,729


47,190


175,692


12,494


392,476

Residential
116,116

 
52,720


19,212


113,633


5,645


307,326

       Home Equity
13,390

 
8,824


7,445


30,705


13,000


73,364

Individuals' loans for household and other personal expenditures
1,433

 
8


306


348


43


2,138

Other commercial loans
1,840

 






70





1,910

Total
$
317,927

 
$
94,308


$
93,530


$
371,786


$
36,796


$
914,347



 









Carrying Amount
$
304,615

 
$
92,097


$
87,523


$
353,882


$
32,390


$
870,507

Allowance


 



105


50





155

Carrying Amount Net of Allowance
$
304,615

 
$
92,097


$
87,418


$
353,832


$
32,390


$
870,352





December 31, 2015

Ameriana
 
C Financial
 
Community

CFS

SCB

Total
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 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 March 31, 2016

Ameriana
 
C Financial

Community

CFS

SCB

Total
Beginning balance
$
2,160

 
$
114


$
1,508


$
1,188


$
642


$
5,612

Additions


 














Accretion
(40
)
 
(15
)

(63
)

(1,290
)

(88
)

(1,496
)
Reclassification from nonaccretable


 
1


11


1,135


36


1,183

Disposals


 














Ending balance
$
2,120

 
$
100


$
1,456


$
1,033


$
590


$
5,299

 
 
 
 
 
 
 
 
 
 

Three Months Ended March 31, 2015

Community
 
CFS

SCB

Total
Beginning balance
$
2,122

 
$
2,400


$
868


$
5,390

Additions

 





Accretion
(179
)
 
(1,341
)

(185
)

(1,705
)
Reclassification from nonaccretable
47

 
950


135


1,132

Disposals

 





Ending balance
$
1,990

 
$
2,009


$
818


$
4,817