Note 6: Loans and Allowance For Loan Losses: Allowance for Credit Losses on Financing Receivables (Tables)

3 Months Ended

Jun. 30, 2016

Tables/Schedules

Allowance for Credit Losses on Financing Receivables

The following table presents the activity in the allowance for loan losses by portfolio segment for the three and six months ended June 30, 2016.  Also presented are the balance in the allowance for loan losses and the recorded investment in loans based on portfolio segment and impairment method as of June 30, 2016:

	One- to Four-
	Family
	Residential and	Other	Commercial	Commercial	Commercial
	Construction	Residential	Real Estate	Construction	Business	Consumer	Total
	(In Thousands)
Allowance for loan losses
Balance April 1, 2016	$4,883	$2,621	$13,728	$3,126	$3,677	$8,991	$37,026
Provision (benefit) charged to expense	(700)	1,066	2,696	(143)	(114)	(505)	2,300
Losses charged off	(7)	--	(1,422)	--	(173)	(1,762)	(3,364)
Recoveries	8	11	1,155	30	141	826	2,171
Balance June 30, 2016	$4,184	$3,698	$16,157	$3,013	$3,531	$7,550	$38,133
Ending balance:
Balance January 1, 2016	$4,900	$3,190	$14,738	$3,019	$4,203	$8,099	$38,149
Provision (benefit) charged to expense	(649)	484	3,984	(14)	(668)	1,264	4,401
Losses charged off	(91)	--	(3,731)	(30)	(192)	(3,499)	(7,543)
Recoveries	24	24	1,166	38	188	1,686	3,126
Balance June 30, 2016	$4,184	$3,698	$16,157	$3,013	$3,531	$7,550	$38,133
Ending balance:
Individually evaluated for
impairment	$696	$--	$3,080	$1,442	$947	$356	$6,521
Collectively evaluated for
impairment	$2,853	$3,610	$12,875	$1,511	$2,416	$7,012	$30,277
Loans acquired and
accounted for under ASC
310-30	$635	$88	$202	$60	$168	$182	$1,335
Loans
Individually evaluated for
impairment	$6,183	$7,511	$26,776	$7,464	$1,989	$2,331	$52,254
Collectively evaluated for
impairment	$407,120	$514,180	$1,126,832	$761,695	$398,678	$657,380	$3,865,885
Loans acquired and
accounted for under ASC
310-30	$176,851	$33,363	$59,341	$4,180	$8,463	$40,327	$322,525

The following table presents the activity in the allowance for loan losses by portfolio segment for the three and six months ended June 30, 2015:

	One- to Four-
	Family
	Residential and	Other	Commercial	Commercial	Commercial
	Construction	Residential	Real Estate	Construction	Business	Consumer	Total
	(In Thousands)
Allowance for loan losses
Balance April 1, 2015	$3,985	$2,809	$20,216	$3,356	$3,945	$4,760	$39,071
Provision (benefit) charged to expense	(110)	524	(146)	(77)	423	686	1,300
Losses charged off	(80)	--	(2)	--	(551)	(935)	(1,568)
Recoveries	91	9	123	9	175	488	895
Balance June 30, 2015	$3,886	$3,342	$20,191	$3,288	$3,992	$4,999	$39,698
Balance January 1, 2015	$3,455	$2,941	$19,773	$3,562	$3,679	$5,025	$38,435
Provision (benefit) charged to expense	446	384	239	(190)	890	831	2,600
Losses charged off	(220)	(2)	(4)	(197)	(775)	(2,082)	(3,280)
Recoveries	205	19	183	113	198	1,225	1,943
Balance June 30, 2015	$3,886	$3,342	$20,191	$3,288	$3,992	$4,999	$39,698

The following table presents the balance in the allowance for loan losses and the recorded investment in loans based on portfolio segment and impairment method as of December 31, 2015:

	One- to Four-
	Family
	Residential and	Other	Commercial	Commercial	Commercial
	Construction	Residential	Real Estate	Construction	Business	Consumer	Total
	(In Thousands)
Allowance for loan losses
Individually evaluated for
impairment	$731	$--	$2,556	$1,391	$1,115	$300	$6,093
Collectively evaluated for
impairment	$3,464	$3,122	$11,888	$1,570	$2,862	$7,647	$30,553
Loans acquired and
accounted for under ASC
310-30	$705	$68	$294	$58	$226	$152	$1,503
Loans
Individually evaluated for
impairment	$6,129	$9,533	$34,629	$7,555	$2,365	$1,950	$62,161
Collectively evaluated for
impairment	$316,052	$410,016	$1,008,845	$651,679	$392,577	$596,740	$3,375,909
Loans acquired and
accounted for under ASC
310-30	$194,697	$35,945	$73,148	$4,981	$10,500	$43,574	$362,845