Note 7: FDIC Acquired Loans, Loss Sharing Agreements and FDIC Indemnification Assets: FDIC Indemnification Asset Policy (Policies)	3 Months Ended
Mar. 31, 2016
TeamBank
FDIC Indemnification Asset Policy	*TeamBank Loans, Foreclosed Assets and Indemnification Asset.* The following tables present the balances of the FDIC indemnification asset related to the TeamBank transaction at March 31, 2016 and December 31, 2015. Gross loan balances (due from the borrower) were reduced approximately $409.0 million since the transaction date because of $276.1 million of repayments from borrowers, $61.6 million in transfers to foreclosed assets and $71.3 million in charge-offs to customer loan balances. Based upon the collectability analyses performed during the acquisition, we expected certain levels of foreclosures and charge-offs and actual results have been better than our expectations in this regard. As a result, cash flows expected to be received from the acquired loan pools have increased, resulting in adjustments that were made to the related accretable yield as described above.
Vantus Bank
FDIC Indemnification Asset Policy	*Vantus Bank Loans, Foreclosed Assets and Indemnification Asset.* The following tables present the balances of the FDIC indemnification asset related to the Vantus Bank transaction at March 31, 2016 and December 31, 2015. Gross loan balances (due from the borrower) were reduced approximately $301.2 million since the transaction date because of $255.3 million of repayments from borrowers, $16.6 million in transfers to foreclosed assets and $29.3 million in charge-offs to customer loan balances. Based upon the collectability analyses performed during the acquisition, we expected certain levels of foreclosures and charge-offs and actual results have been better than our expectations in this regard. As a result, cash flows expected to be received from the acquired loan pools have increased, resulting in adjustments that were made to the related accretable yield as described above.
Sun Security Bank
FDIC Indemnification Asset Policy	*Sun Security Bank Loans, Foreclosed Assets and Indemnification Asset.* The following tables present the balances of the FDIC indemnification asset related to the Sun Security Bank transaction at March 31, 2016 and December 31, 2015. Gross loan balances (due from the borrower) were reduced approximately $193.7 million since the transaction date because of $133.8 million of repayments from borrowers, $28.2 million in transfers to foreclosed assets and $31.7 million of charge-offs to customer loan balances. Based upon the collectability analyses performed during the acquisition, we expected certain levels of foreclosures and charge-offs and actual results have been better than our expectations in this regard. As a result, cash flows expected to be received from the acquired loan pools have increased, resulting in adjustments that were made to the related accretable yield as described above. Of the $1.2 million expected loss remaining at March 31, 2016, $259,000 is non-loss share discount.
InterBank
FDIC Indemnification Asset Policy	*InterBank Loans, Foreclosed Assets and Indemnification Asset.* The following table presents the balances of the FDIC indemnification asset related to the InterBank transaction at March 31, 2016 and December 31, 2015. Gross loan balances (due from the borrower) were reduced approximately $210.0 million since the transaction date because of $173.3 million of repayments by the borrower, $15.1 million in transfers to foreclosed assets and $21.6 million of charge-offs to customer loan balances. Based upon the collectability analyses performed during the acquisition, we expected certain levels of foreclosures and charge-offs and actual results have been better than our expectations in this regard. As a result, cash flows expected to be received from the acquired loan pools have increased, resulting in adjustments that were made to the related accretable yield as described above.
Valley Bank
FDIC Indemnification Asset Policy	*Valley Bank Loans and Foreclosed Assets.* The following tables present the balances of the loans and discount related to the Valley Bank transaction at March 31, 2016 and December 31, 2015. Gross loan balances (due from the borrower) were reduced approximately $90.7 million since the transaction date because of $82.5 million of repayments by the borrower, $6.5 million of charge-offs to customer loan balances and $1.7 million in transfers to foreclosed assets. The Valley Bank transaction did not include a loss sharing agreement; however, the loans were recorded at a discount, which is accreted to yield over the life of the loans. Based upon the collectability analyses performed during the acquisition, we expected certain levels of foreclosures and charge-offs and actual results have been better than our expectations in this regard. As a result, cash flows expected to be received from the acquired loan pools have increased, resulting in adjustments that were made to the related accretable yield as described above.

Note 7: FDIC Acquired Loans, Loss Sharing Agreements and FDIC Indemnification Assets: FDIC Indemnification Asset Policy (Policies)

3 Months Ended

Mar. 31, 2016

FDIC Indemnification Asset Policy

TeamBank Loans, Foreclosed Assets and Indemnification Asset. The following tables present the balances of the FDIC indemnification asset related to the TeamBank transaction at March 31, 2016 and December 31, 2015. Gross loan balances (due from the borrower) were reduced approximately $409.0 million since the transaction date because of $276.1 million of repayments from borrowers, $61.6 million in transfers to foreclosed assets and $71.3 million in charge-offs to customer loan balances. Based upon the collectability analyses performed during the acquisition, we expected certain levels of foreclosures and charge-offs and actual results have been better than our expectations in this regard. As a result, cash flows expected to be received from the acquired loan pools have increased, resulting in adjustments that were made to the related accretable yield as described above.

Vantus Bank

FDIC Indemnification Asset Policy

Vantus Bank Loans, Foreclosed Assets and Indemnification Asset. The following tables present the balances of the FDIC indemnification asset related to the Vantus Bank transaction at March 31, 2016 and December 31, 2015. Gross loan balances (due from the borrower) were reduced approximately $301.2 million since the transaction date because of $255.3 million of repayments from borrowers, $16.6 million in transfers to foreclosed assets and $29.3 million in charge-offs to customer loan balances. Based upon the collectability analyses performed during the acquisition, we expected certain levels of foreclosures and charge-offs and actual results have been better than our expectations in this regard. As a result, cash flows expected to be received from the acquired loan pools have increased, resulting in adjustments that were made to the related accretable yield as described above.

Sun Security Bank

FDIC Indemnification Asset Policy

Sun Security Bank Loans, Foreclosed Assets and Indemnification Asset. The following tables present the balances of the FDIC indemnification asset related to the Sun Security Bank transaction at March 31, 2016 and December 31, 2015. Gross loan balances (due from the borrower) were reduced approximately $193.7 million since the transaction date because of $133.8 million of repayments from borrowers, $28.2 million in transfers to foreclosed assets and $31.7 million of charge-offs to customer loan balances. Based upon the collectability analyses performed during the acquisition, we expected certain levels of foreclosures and charge-offs and actual results have been better than our expectations in this regard. As a result, cash flows expected to be received from the acquired loan pools have increased, resulting in adjustments that were made to the related accretable yield as described above. Of the $1.2 million expected loss remaining at March 31, 2016, $259,000 is non-loss share discount.

InterBank

FDIC Indemnification Asset Policy

InterBank Loans, Foreclosed Assets and Indemnification Asset. The following table presents the balances of the FDIC indemnification asset related to the InterBank transaction at March 31, 2016 and December 31, 2015. Gross loan balances (due from the borrower) were reduced approximately $210.0 million since the transaction date because of $173.3 million of repayments by the borrower, $15.1 million in transfers to foreclosed assets and $21.6 million of charge-offs to customer loan balances. Based upon the collectability analyses performed during the acquisition, we expected certain levels of foreclosures and charge-offs and actual results have been better than our expectations in this regard. As a result, cash flows expected to be received from the acquired loan pools have increased, resulting in adjustments that were made to the related accretable yield as described above.

Valley Bank

FDIC Indemnification Asset Policy

Valley Bank Loans and Foreclosed Assets. The following tables present the balances of the loans and discount related to the Valley Bank transaction at March 31, 2016 and December 31, 2015. Gross loan balances (due from the borrower) were reduced approximately $90.7 million since the transaction date because of $82.5 million of repayments by the borrower, $6.5 million of charge-offs to customer loan balances and $1.7 million in transfers to foreclosed assets. The Valley Bank transaction did not include a loss sharing agreement; however, the loans were recorded at a discount, which is accreted to yield over the life of the loans. Based upon the collectability analyses performed during the acquisition, we expected certain levels of foreclosures and charge-offs and actual results have been better than our expectations in this regard. As a result, cash flows expected to be received from the acquired loan pools have increased, resulting in adjustments that were made to the related accretable yield as described above.