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Accounting for Certain Loans Acquired in a Purchase (Tables)
 9 Months Ended
Sep. 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 September 30, 2016, and December 31, 2015.

September 30, 2016

Ameriana
 
C Financial

Community

CFS

SCB

Total
Commercial and industrial loans
$
16,731

 
$
90


$
3,239


$
30,553


$
3,790


$
54,403

Agricultural production financing and other loans to farmers


 



2,223


50


1,305


3,578

Real estate loans:

 








 
Construction
30,800

 
3,260


5,953


489





40,502

Commercial and farmland
110,195

 
22,449


39,765


147,890


10,933


331,232

Residential
105,173

 
46,696


10,091


101,663


4,478


268,101

       Home Equity
12,301

 
8,511


7,038


28,101


12,282


68,233

Individuals' loans for household and other personal expenditures
938

 
3


203


238


34


1,416

Other commercial loans
1,825

 






67





1,892

Total
$
277,963

 
$
81,009


$
68,512


$
309,051


$
32,822


$
769,357



 









Carrying Amount
$
266,592

 
$
78,972


$
64,149


$
294,759


$
29,243


$
733,715

Allowance


 



22


642





664

Carrying Amount Net of Allowance
$
266,592

 
$
78,972


$
64,127


$
294,117


$
29,243


$
733,051















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 September 30, 2016

Ameriana
 
C Financial

Community

CFS

SCB

Total
Beginning balance
$
1,846

 
$
81


$
1,345


$
904


$
451


$
4,627

Additions


 














Accretion
(67
)
 
(18
)

(63
)

(665
)

(199
)

(1,012
)
Reclassification from nonaccretable
4

 
15


22


585


72


698

Disposals


 














Ending balance
$
1,783

 
$
78


$
1,304


$
824


$
324


$
4,313


 
Nine Months Ended September 30, 2016

Ameriana
 
C Financial

Community

CFS

SCB

Total
Beginning balance
$
2,160

 
$
114


$
1,508


$
1,188


$
642


$
5,612

Additions
 
 














Accretion
(154
)
 
(104
)

(975
)

(2,810
)

(580
)

(4,623
)
Reclassification from nonaccretable
9

 
68


771


2,457


262


3,567

Disposals
(232
)
 






(11
)




(243
)
Ending balance
$
1,783

 
$
78


$
1,304


$
824


$
324


$
4,313


 
Three Months Ended September 30, 2015

C Financial
 
Community
 
CFS

SCB

Total
Beginning balance
$
133

 
$
1,818

 
$
1,732


$
758


$
4,441

Additions

 

 





Accretion
(8
)
 
(139
)
 
(1,058
)

(285
)

(1,490
)
Reclassification from nonaccretable
 
 
21

 
704


235


960

Disposals
 
 
(140
)
 
(3
)



(143
)
Ending balance
$
125

 
$
1,560

 
$
1,375


$
708


$
3,768




Nine Months Ended September 30, 2015

C Financial
 
Community
 
CFS

SCB

Total
Beginning balance


$
2,122


$
2,400


$
868


$
5,390

Additions
$
145








145

Accretion
(20
)

(671
)

(2,977
)

(774
)

(4,442
)
Reclassification from nonaccretable


249


1,963


614


2,826

Disposals


(140
)

(11
)



(151
)
Ending balance
$
125


$
1,560


$
1,375


$
708


$
3,768