Note 4: Acquired Loans, Loss Sharing Agreements and FDIC Indemnification Assets: FDIC Indemnification Asset Policy: FDIC Indemnification Asset Roll Forward (Tables)

12 Months Ended

Dec. 31, 2016

Vantus Bank

FDIC Indemnification Asset Roll Forward

	December 31, 2016
		Foreclosed
	Loans	Assets
	(In Thousands)
Initial basis for loss sharing determination,
net of activity since acquisition date	$           23,712	$                   15
Reclassification from nonaccretable discount
to accretable discount due to change in
expected losses (net of accretion to date)	(239)	—
Original estimated fair value of assets, net of
activity since acquisition date	(23,232)	(15)
Expected loss remaining	$                241	$                   —

	December 31, 2015
		Foreclosed
	Loans	Assets
	(In Thousands)
Initial basis for loss sharing determination,
net of activity since acquisition date	$           31,818	$                608
Reclassification from nonaccretable discount
to accretable discount due to change in
expected losses (net of accretion to date)	(470)	—
Original estimated fair value of assets, net of
activity since acquisition date	(31,092)	(418)
Expected loss remaining	256	190
Assumed loss sharing recovery percentage	61%	0%
Expected loss sharing value	156	—
Indemnification asset to be amortized resulting from
change in expected losses	319	—
FDIC indemnification asset	$                475	$                   —

Sun Security Bank

FDIC Indemnification Asset Roll Forward

	December 31, 2016
		Foreclosed
	Loans	Assets
	(In Thousands)
Initial basis for loss sharing determination,
net of activity since acquisition date	$           33,579	$                365
Reclassification from nonaccretable discount
to accretable discount due to change in
expected losses (net of accretion to date)	(1,086)	—
Original estimated fair value of assets, net of
activity since acquisition date	(31,499)	(286)
Expected loss remaining	$                994	$                   79

	December 31, 2015
		Foreclosed
	Loans	Assets
	(In Thousands)
Initial basis for loss sharing determination,
net of activity since acquisition date	$           43,855	$                557
Reclassification from nonaccretable discount
to accretable discount due to change in
expected losses (net of accretion to date)	(2,171)	—
Original estimated fair value of assets, net of
activity since acquisition date	(40,349)	(461)
Expected loss remaining	1,335	96
Assumed loss sharing recovery percentage	34%	80%
Expected loss sharing value	456	77
Indemnification asset to be amortized resulting from
change in expected losses	1,725	—                     —
Accretable discount on FDIC indemnification asset	(36)	(63)
FDIC indemnification asset	$             2,145	$                   14

InterBank

FDIC Indemnification Asset Roll Forward

	December 31, 2016
		Foreclosed
	Loans	Assets
	(In Thousands)
Initial basis for loss sharing determination,
net of activity since acquisition date	$        149,657	$             1,417
Noncredit premium/(discount), net of
activity since acquisition date	543	—
Reclassification from nonaccretable discount
to accretable discount due to change in
expected losses (net of accretion to date)	(1,984)	—
Original estimated fair value of assets, net of
activity since acquisition date	(134,355)	(1,417)
Expected loss remaining	13,861	—
Assumed loss sharing recovery percentage	84%	—
Expected loss sharing value	11,644	—
FDIC loss share clawback	953	—
Indemnification asset to be amortized resulting from
change in expected losses	1,586	—
Accretable discount on FDIC indemnification asset	(1,038)	—
FDIC indemnification asset	$           13,145	$                   —

	December 31, 2015
		Foreclosed
	Loans	Assets
	(In Thousands)
Initial basis for loss sharing determination,
net of activity since acquisition date	$        193,654	$             2,110
Noncredit premium/(discount), net of
activity since acquisition date	902	—
Reclassification from nonaccretable discount
to accretable discount due to change in
expected losses (net of accretion to date)	(4,901)	—
Original estimated fair value of assets, net of
activity since acquisition date	(170,308)	(1,392)
Expected loss remaining	19,347	718
Assumed loss sharing recovery percentage	83%	80%
Expected loss sharing value	16,032	575
FDIC loss share clawback	2,360	—
Indemnification asset to be amortized resulting from
change in expected losses	3,920	—
Accretable discount on FDIC indemnification asset	(1,801)	(33)
FDIC indemnification asset	$           20,511	$                542

Valley Bank

FDIC Indemnification Asset Roll Forward

	December 31, 2016
		Foreclosed
	Loans	Assets
	(In Thousands)
Initial basis, net of activity
since acquisition date	$           84,283	$             1,973
Noncredit premium/(discount), net of
activity since acquisition date	228	—
Reclassification from nonaccretable discount
to accretable discount due to change in
expected losses (net of accretion to date)	(2,121)	—
Original estimated fair value of assets, net of
activity since acquisition date	(76,231)	(1,952)
Expected loss remaining	$             6,159	$                   21

	December 31, 2015
		Foreclosed
	Loans	Assets
	(In Thousands)
Initial basis, net of activity
since acquisition date	$        109,791	$             1,017
Noncredit premium/(discount), net of
activity since acquisition date	719	—
Reclassification from nonaccretable discount
to accretable discount due to change in
expected losses (net of accretion to date)	(3,213)	—
Original estimated fair value of assets, net of
activity since acquisition date	(93,436)	(995)
Expected loss remaining	$           13,861	$                   22