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Accounting for Certain Loans Acquired in a Purchase (Tables)
 6 Months Ended
Jun. 30, 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 June 30, 2016, and December 31, 2015.


June 30, 2016

Ameriana
 
C Financial

Community

CFS

SCB

Total
Commercial and industrial loans
$
21,544

 
$
95


$
5,613


$
49,079


$
4,408


$
80,739

Agricultural production financing and other loans to farmers


 



2,802


25


1,047


3,874

Real estate loans:

 








 
Construction
32,597

 
5,034


8,923


624





47,178

Commercial and farmland
120,330

 
25,024


45,281


164,742


11,265


366,642

Residential
112,520

 
48,782


12,159


107,895


5,467


286,823

       Home Equity
13,029

 
8,646


7,724


29,464


12,480


71,343

Individuals' loans for household and other personal expenditures
1,101

 
5


238


295


38


1,677

Other commercial loans
1,840

 






69





1,909

Total
$
302,961

 
$
87,586


$
82,740


$
352,193


$
34,705


$
860,185



 









Carrying Amount
$
290,946

 
$
85,505


$
77,933


$
336,031


$
30,743


$
821,158

Allowance


 
180


22








202

Carrying Amount Net of Allowance
$
290,946

 
$
85,325


$
77,911


$
336,031


$
30,743


$
820,956



















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 June 30, 2016

Ameriana
 
C Financial

Community

CFS

SCB

Total
Beginning balance
$
2,120

 
$
100


$
1,456


$
1,033


$
590


$
5,299

Additions


 














Accretion
(47
)
 
(71
)

(849
)

(855
)

(293
)

(2,115
)
Reclassification from nonaccretable
5

 
52


738


737


154


1,686

Disposals
(232
)
 






(11
)




(243
)
Ending balance
$
1,846

 
$
81


$
1,345


$
904


$
451


$
4,627


 
Six Months Ended June 30, 2016

Ameriana
 
C Financial

Community

CFS

SCB

Total
Beginning balance
$
2,160

 
$
114


$
1,508


$
1,188


$
642


$
5,612

Additions
 
 














Accretion
(87
)
 
(86
)

(912
)

(2,145
)

(381
)

(3,611
)
Reclassification from nonaccretable
5

 
53


749


1,872


190


2,869

Disposals
(232
)
 






(11
)




(243
)
Ending balance
$
1,846

 
$
81


$
1,345


$
904


$
451


$
4,627


 
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