Accounting for Certain Loans Acquired in a Purchase (Tables)

12 Months Ended

Dec. 31, 2017

Receivables [Abstract]

Schedule of Outstanding Balance and Carrying Amount of Acquired Loans

The following tables include the outstanding balance and carrying amount of all acquired loans which were included in the Corporation's balance sheet at December 31, 2017 and December 31, 2016.

	December 31, 2017
	IAB			Arlington Bank			Ameriana			C Financial			Community			CFS			SCB			Total
Outstanding Balance:
Commercial and industrial loans	$	83,630		$	3,152		$	4,150		$	64		$	235		$	10,539		$	1,760		$	103,530
Agricultural production financing and other loans to farmers	33,537												76			50			1,317			34,980
Real estate loans:
Construction	23,571			14,716			2,451			830			1,499			65						43,132
Commercial and farmland	346,155			76,375			79,739			15,791			27,910			65,578			6,733			618,281
Residential	100,569			69,011			86,098			32,854			6,354			79,674			2,899			377,459
Home equity	36,349			22,581			8,800			5,733			4,392			19,972			9,636			107,463
Individuals' loans for household and other personal expenditures	3,552			174			356						82			22			21			4,207
Other commercial loans	11,189			90			1,745									58						13,082
Total	638,552			186,099			183,339			55,272			40,548			175,958			22,366			1,302,134
Remaining fair value discount	(20,090		)	(5,242		)	(6,689		)	(1,266		)	(2,482		)	(5,859		)	(2,120		)	(43,748		)
Carrying amount	618,462			180,857			176,650			54,006			38,066			170,099			20,246			1,258,386
Allowance	290						411						52			16						769
Carrying amount net of allowance	$	618,172		$	180,857		$	176,239		$	54,006		$	38,014		$	170,083		$	20,246		$	1,257,617

	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 Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield Movement

The accretable portion, or income expected to be collected, and reclassifications from nonaccretable, are identified in the tables below for the years indicated.

	Twelve Months Ended December 31, 2017
	IAB			Arlington Bank			Ameriana			C Financial			Community			CFS			SCB			Total
Beginning balance							$	1,629		$	73		$	1,233		$	736		$	279		$	3,950
Additions	$	941		$	667																	1,608
Accretion	(1,009		)	(314		)	(2,983		)	(260		)	(454		)	(1,172		)	(557		)	(6,749		)
Reclassification from nonaccretable	834			164			1,805			187			212			1,075			471			4,748
Disposals													(122		)	(545		)				(667		)
Ending balance	$	766		$	517		$	451					$	869		$	94		$	193		$	2,890

	Twelve Months Ended December 31, 2016
	Ameriana			C Financial			Community			CFS			SCB			Total
Beginning balance	$	2,160		$	114		$	1,508		$	1,188		$	642		$	5,612
Additions
Accretion	(311		)	(123		)	(1,119		)	(4,268		)	(756		)	(6,577		)
Reclassification from nonaccretable	12			82			858			3,827			393			5,172
Disposals	(232		)				(14		)	(11		)				(257		)
Ending balance	$	1,629		$	73		$	1,233		$	736		$	279		$	3,950

	Twelve Months Ended December 31, 2015
	Ameriana		C Financial			Community			CFS			SCB			Total
Beginning balance						$	2,122		$	2,400		$	868		$	5,390
Additions	$	2,160	$	145											2,305
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	$	2,160	$	114		$	1,508		$	1,188		$	642		$	5,612

Schedule of Loans Acquired for which Contractually Required Payments would not be Collected

Acquired loan data for Arlington Bank can be found in the table below:

	Fair Value of Acquired Loans at Acquisition Date		Gross Contractual Amounts Receivable at Acquisition Date		Best Estimate at Acquisition Date of Contractual Cash Flows Not Expected to be Collected
Acquired receivables subject to ASC 310-30	$	2,625	$	6,183	$	2,891
Acquired receivables not subject to ASC 310-30	$	222,055	$	308,857	$	2,741

Acquired loan data for IAB can be found in the table below:

	Fair Value of Acquired Loans at Acquisition Date		Gross Contractual Amounts Receivable at Acquisition Date		Best Estimate at Acquisition Date of Contractual Cash Flows Not Expected to be Collected
Acquired receivables subject to ASC 310-30	$	4,838	$	14,131	$	8,352
Acquired receivables not subject to ASC 310-30	$	720,544	$	864,613	$	9,786

The following table presents loans acquired during the period ending December 31, 2017, for which it was probable at acquisition that all contractually required payments would not be collected. There were no loans acquired during the period ending December 31, 2016.

	2017
	IAB		Arlington Bank		Total
Contractually required payments receivable at acquisition date	$	14,131	$	6,183	$	20,314
Nonaccretable difference	8,352		2,891		11,243
Expected cash flows at acquisition date	5,779		3,292		9,071
Accretable difference	941		667		1,608
Basis in loans at acquisition date	$	4,838	$	2,625	$	7,463