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Accounting for Certain Loans Acquired in a Purchase (Tables)
 9 Months Ended
Sep. 30, 2017
Receivables [Abstract]  
Schedule of outstanding balance and carrying amount of loans acquired during the period
The following tables include the outstanding balance and carrying amount of all acquired loans which were included in the Corporation's balance sheet at September 30, 2017, and December 31, 2016.
 
September 30, 2017
 
IAB
 
Arlington Bank
 
Ameriana
 
C Financial
 
Community
 
CFS
 
SCB
 
Total
Outstanding Balance:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     Commercial and industrial loans
$
107,827

 
$
4,131

 
$
4,823

 
$
70

 
$
409

 
$
9,509

 
$
2,171

 
$
128,940

      Agricultural production financing and other loans to
farmers
39,558

 
 
 
 
 
 
 
93

 
50

 
1,116

 
40,817

     Real estate loans:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     Construction
32,866

 
16,025

 
9,269

 
1,122

 
1,721

 
103

 
 
 
61,106

     Commercial and farmland
370,664

 
84,212

 
83,030

 
18,149

 
29,681

 
83,186

 
6,970

 
675,892

     Residential
106,466

 
71,752

 
89,773

 
35,027

 
6,845

 
83,421

 
3,104

 
396,388

            Home equity
38,581

 
26,918

 
9,333

 
6,211

 
4,615

 
21,306

 
10,298

 
117,262

     Individuals' loans for household and other personal
expenditures
4,236

 
755

 
417

 
 
 
89

 
57

 
23

 
5,577

     Lease financing receivables, net of unearned income
2,405

 
 
 
 
 
 
 
 
 
 
 
 
 
2,405

     Other commercial loans
12,960

 
94

 
1,745

 
 
 
 
 
60

 
 
 
14,859

     Total
715,563

 
203,887

 
198,390

 
60,579

 
43,453

 
197,692

 
23,682

 
1,443,246

Remaining fair value discount
(22,501
)
 
(5,901
)
 
(7,065
)
 
(1,383
)
 
(2,545
)
 
(6,185
)
 
(2,298
)
 
(47,878
)
Carrying amount
693,062

 
197,986

 
191,325

 
59,196

 
40,908

 
191,507

 
21,384

 
1,395,368

Allowance
362

 
 
 
411

 
 
 
52

 
38

 
 
 
863

Carrying amount net of allowance
$
692,700

 
$
197,986

 
$
190,914

 
$
59,196

 
$
40,856

 
$
191,469

 
$
21,384

 
$
1,394,505



 
December 31, 2016
 
Ameriana
 
C Financial
 
Community
 
CFS
 
SCB
 
Total
Outstanding Balance:
 
 
 
 
 
 
 
 
 
 
 
     Commercial and industrial loans
$
8,003

 
$
85

 
$
2,269

 
$
23,327

 
$
3,552

 
$
37,236

      Agricultural production financing and other loans to
farmers
 
 
 
 
1,030

 
50

 
1,630

 
2,710

     Real estate loans:
 
 
 
 
 
 
 
 
 
 
 
     Construction
22,017

 
2,835

 
4,026

 
420

 
 
 
29,298

     Commercial and farmland
103,075

 
22,130

 
36,947

 
131,895

 
9,315

 
303,362

     Residential
103,414

 
44,101

 
9,363

 
96,627

 
4,135

 
257,640

            Home equity
11,728

 
7,947

 
6,326

 
26,894

 
11,924

 
64,819

     Individuals' loans for household and other personal
expenditures
762

 
2

 
147

 
201

 
30

 
1,142

     Other commercial loans
1,825

 
 
 
 
 
65

 
 
 
1,890

     Total
250,824

 
77,100

 
60,108

 
279,479

 
30,586

 
698,097

Remaining fair value discount
(10,771
)
 
(1,906
)
 
(4,101
)
 
(12,634
)
 
(3,268
)
 
(32,680
)
Carrying amount
240,053

 
75,194

 
56,007

 
266,845

 
27,318

 
665,417

Allowance
265

 
 
 
23

 
92

 
 
 
380

Carrying amount net of allowance
$
239,788

 
$
75,194

 
$
55,984

 
$
266,753

 
$
27,318

 
$
665,037
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, are identified in the tables below.  The tables reflect only purchased loans accounted for under ASC 310-30 and not the entire portfolio of purchased loans.

Three Months Ended September 30, 2017

IAB

Arlington Bank

Ameriana

C Financial

Community

CFS

SCB

Total
Beginning balance



$
667


$
671


$
63


$
890


$
81


$
235


$
2,607

Additions
$
941




















941

Accretion



(38
)

(156
)

(134
)

(11
)

(166
)

(181
)

(686
)
Reclassification from nonaccretable



26


23


71





170


159


449

Disposals























Ending balance
$
941


$
655


$
538





$
879


$
85


$
213


$
3,311


 
Nine Months Ended September 30, 2017

IAB

Arlington Bank

Ameriana

C Financial

Community

CFS

SCB

Total
Beginning balance






$
1,630


$
73


$
1,233


$
736


$
279


$
3,951

Additions
$
941


$
667

















1,608

Accretion



(38
)

(2,814
)

(222
)

(444
)

(1,053
)

(511
)

(5,082
)
Reclassification from nonaccretable



26


1,722


149


212


947


445


3,501

Disposals












(122
)

(545
)




(667
)
Ending balance
$
941


$
655


$
538





$
879


$
85


$
213


$
3,311


 
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
Schedule of loans for which contractually required payments are uncertain
The following table presents loans acquired during the nine month period ended September 30, 2017, for which it was probable that all contractually required payments would not be collected:
 
IAB
 
Arlington Bank
Contractually required payments receivable at acquisition date
$
14,131

 
$
6,183

Nonaccretable difference
8,352

 
2,891

Expected cash flows at acquisition date
5,779

 
3,292

Accretable difference
941

 
667

Basis in loans at acquisition date
$
4,838

 
$
2,625