NOTE 7: ACQUIRED LOANS, LOSS SHARING AGREEMENTS AND FDIC INDEMNIFICATION ASSETS: FDIC Indemnification Asset Policy (Policies)	9 Months Ended
Sep. 30, 2017
TeamBank
FDIC Indemnification Asset Policy	*TeamBank Loans and Foreclosed Assets.* The following tables present the balances of the acquired loans and foreclosed assets related to the TeamBank transaction at September 30, 2017 and December 31, 2016. Gross loan balances (due from the borrower) were reduced by approximately $421.6 million since the transaction date because of $288.9 million of repayments from borrowers, $61.7 million in transfers to foreclosed assets and $71.0 million in charge-offs to customer loan balances. Based upon the collectability analyses performed in connection with 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 and Foreclosed Assets.* The following tables present the balances of the acquired loans and foreclosed assets related to the Vantus Bank transaction at September 30, 2017 and December 31, 2016. Gross loan balances (due from the borrower) were reduced by approximately $311.8 million since the transaction date because of $266.0 million of repayments from borrowers, $16.7 million in transfers to foreclosed assets and $29.1 million in charge-offs to customer loan balances. Based upon the collectability analyses performed in connection with 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 and Foreclosed Assets.* The following tables present the balances of the acquired loans and foreclosed assets related to the Sun Security Bank transaction at September 30, 2017 and December 31, 2016. Gross loan balances (due from the borrower) were reduced by approximately $206.5 million since the transaction date because of $147.2 million of repayments from borrowers, $28.5 million in transfers to foreclosed assets and $30.8 million of charge-offs to customer loan balances. Based upon the collectability analyses performed in connection with 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.
InterBank
FDIC Indemnification Asset Policy	*InterBank Loans, Foreclosed Assets and Indemnification Asset.* The following table presents the balances of the acquired loans, foreclosed assets and FDIC indemnification asset (for periods prior to the termination of the loss sharing agreements) related to the InterBank transaction at September 30, 2017 and December 31, 2016. Gross loan balances (due from the borrower) were reduced by approximately $272.8 million since the transaction date because of $231.4 million of repayments by the borrower, $18.9 million in transfers to foreclosed assets and $22.5 million of charge-offs to customer loan balances. Based upon the collectability analyses performed in connection with 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 acquired loans and foreclosed assets related to the Valley Bank transaction at September 30, 2017 and December 31, 2016. Gross loan balances (due from the borrower) were reduced by approximately $125.8 million since the transaction date because of $114.1 million of repayments by the borrower, $4.0 million in transfers to foreclosed assets and $7.7 million of charge-offs to customer loan balances. 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 in connection with 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: ACQUIRED LOANS, LOSS SHARING AGREEMENTS AND FDIC INDEMNIFICATION ASSETS: FDIC Indemnification Asset Policy (Policies)

9 Months Ended

Sep. 30, 2017

FDIC Indemnification Asset Policy

TeamBank Loans and Foreclosed Assets. The following tables present the balances of the acquired loans and foreclosed assets related to the TeamBank transaction at September 30, 2017 and December 31, 2016. Gross loan balances (due from the borrower) were reduced by approximately $421.6 million since the transaction date because of $288.9 million of repayments from borrowers, $61.7 million in transfers to foreclosed assets and $71.0 million in charge-offs to customer loan balances. Based upon the collectability analyses performed in connection with 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 and Foreclosed Assets. The following tables present the balances of the acquired loans and foreclosed assets related to the Vantus Bank transaction at September 30, 2017 and December 31, 2016. Gross loan balances (due from the borrower) were reduced by approximately $311.8 million since the transaction date because of $266.0 million of repayments from borrowers, $16.7 million in transfers to foreclosed assets and $29.1 million in charge-offs to customer loan balances. Based upon the collectability analyses performed in connection with 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 and Foreclosed Assets. The following tables present the balances of the acquired loans and foreclosed assets related to the Sun Security Bank transaction at September 30, 2017 and December 31, 2016. Gross loan balances (due from the borrower) were reduced by approximately $206.5 million since the transaction date because of $147.2 million of repayments from borrowers, $28.5 million in transfers to foreclosed assets and $30.8 million of charge-offs to customer loan balances. Based upon the collectability analyses performed in connection with 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.

InterBank

FDIC Indemnification Asset Policy

InterBank Loans, Foreclosed Assets and Indemnification Asset. The following table presents the balances of the acquired loans, foreclosed assets and FDIC indemnification asset (for periods prior to the termination of the loss sharing agreements) related to the InterBank transaction at September 30, 2017 and December 31, 2016. Gross loan balances (due from the borrower) were reduced by approximately $272.8 million since the transaction date because of $231.4 million of repayments by the borrower, $18.9 million in transfers to foreclosed assets and $22.5 million of charge-offs to customer loan balances. Based upon the collectability analyses performed in connection with 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 acquired loans and foreclosed assets related to the Valley Bank transaction at September 30, 2017 and December 31, 2016. Gross loan balances (due from the borrower) were reduced by approximately $125.8 million since the transaction date because of $114.1 million of repayments by the borrower, $4.0 million in transfers to foreclosed assets and $7.7 million of charge-offs to customer loan balances. 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 in connection with 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.