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

3 Months Ended

Mar. 31, 2017

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 months ended March 31, 2017. 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 March 31, 2017:

	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 January 1, 2017	$ 2,322	$ 5,486	$ 15,938	$ 2,284	$ 3,015	$ 8,355	$ 37,400
Provision (benefit) charged to expense	549	(1,751)	(476)	501	1,885	1,542	2,250
Losses charged off	(35)	—	(1)	(295)	(275)	(3,403)	(4,009)
Recoveries	21	55	26	7	46	1,197	1,352
Balance March 31, 2017	$ 2,857	$ 3,790	$ 15,487	$ 2,497	$ 4,671	$ 7,691	$ 36,993

Ending balance:
Individually evaluated for
impairment	$ 568	$ 2	$ 523	$ 1,292	$ 3,342	$ 552	$ 6,279
Collectively evaluated for
impairment	$ 2,231	$ 3,738	$ 14,711	$ 1,142	$ 1,274	$ 7,024	$ 30,120
Loans acquired and
accounted for under ASC
310-30	$ 58	$ 50	$ 253	$ 63	$ 55	$ 115	$ 594

Loans
Individually evaluated for
impairment	$ 6,529	$ 3,797	$ 8,676	$ 4,379	$ 6,993	$ 3,227	$ 33,601
Collectively evaluated for
impairment	$ 355,938	$ 665,200	$ 1,217,607	$ 875,783	$ 361,521	$ 633,019	$ 4,109,068
Loans acquired and
accounted for under ASC
310-30	$ 144,219	$ 24,110	$ 47,188	$ 4,880	$ 5,952	$ 32,682	$ 259,031

The following table presents the activity in the allowance for loan losses by portfolio segment for the three months ended March 31, 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 January 1, 2016	$ 4,900	$ 3,190	$ 14,738	$ 3,019	$ 4,203	$ 8,099	$ 38,149
Provision (benefit) charged to expense	51	(582)	1,288	129	(554)	1,769	2,101
Losses charged off	(84)	—	(2,309)	(30)	(19)	(1,737)	(4,179)
Recoveries	16	13	11	8	47	860	955
Balance March 31, 2016	$ 4,883	$ 2,621	$ 13,728	$ 3,126	$ 3,677	$ 8,991	$ 37,026

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, 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
Individually evaluated for
impairment	$ 570	$ —	$ 2,209	$ 1,291	$ 1,295	$ 997	$ 6,362
Collectively evaluated for
impairment	$ 1,628	$ 5,396	$ 13,507	$ 953	$ 1,681	$ 7,248	$ 30,413
Loans acquired and
accounted for under ASC
310-30	$ 124	$ 90	$ 222	$ 40	$ 39	$ 110	$ 625

Loans
Individually evaluated for
impairment	$ 6,015	$ 3,812	$ 10,507	$ 6,023	$ 4,539	$ 3,385	$ 34,281
Collectively evaluated for
impairment	$ 370,172	$ 659,566	$ 1,176,399	$ 825,215	$ 369,154	$ 669,602	$ 4,070,108
Loans acquired and
accounted for under ASC
310-30	$ 155,378	$ 29,600	$ 54,208	$ 2,191	$ 6,429	$ 35,353	$ 283,159