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

3 Months Ended

Jun. 30, 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 and six months ended June 30, 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 June 30, 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 April 1, 2017	$ 2,857	$ 3,790	$ 15,487	$ 2,497	$ 4,671	$ 7,691	$ 36,993
Provision (benefit) charged to expense	(427)	(147)	1,246	(724)	(661)	2,663	1,950
Losses charged off	(41)	(2)	(1,291)	(92)	—	(2,565)	(3,991)
Recoveries	24	14	—	30	355	1,158	1,581
Balance June 30, 2017	$ 2,413	$ 3,655	$ 15,442	$ 1,711	$ 4,365	$ 8,947	$ 36,533

Balance January 1, 2017	$ 2,322	$ 5,486	$ 15,938	$ 2,284	$ 3,015	$ 8,355	$ 37,400
Provision (benefit) charged to expense	122	(1,898)	770	(223)	1,224	4,205	4,200
Losses charged off	(76)	(2)	(1,292)	(387)	(275)	(5,968)	(8,000)
Recoveries	45	69	26	37	401	2,355	2,933
Balance June 30, 2017	$ 2,413	$ 3,655	$ 15,442	$ 1,711	$ 4,365	$ 8,947	$ 36,533

Ending balance:
Individually evaluated for
impairment	$ 565	$ —	$ 67	$ —	$ 3,189	$ 603	$ 4,424
Collectively evaluated for
impairment	$ 1,794	$ 3,614	$ 15,147	$ 1,630	$ 1,142	$ 8,272	$ 31,599
Loans acquired and
accounted for under ASC
310-30	$ 54	$ 41	$ 228	$ 81	$ 34	$ 72	$ 510

Loans
Individually evaluated for
impairment	$ 6,542	$ 3,582	$ 5,946	$ 457	$ 6,973	$ 3,515	$ 27,015
Collectively evaluated for
impairment	$ 347,435	$ 681,231	$ 1,213,436	$ 997,681	$ 364,513	$ 599,971	$ 4,204,267
Loans acquired and
accounted for under ASC
310-30	$ 136,159	$ 23,505	$ 43,772	$ 4,030	$ 5,394	$ 30,353	$ 243,213

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:

	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

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

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