Loans, Notes, Trade and Other Receivables Disclosure [Text Block] | 4. LOANS RECEIVABLE Loans receivable consisted of the following at June 30, 2017 December 31, 2016 June 30, 2017 December 31, 2016 Real estate: One- to four-family residential $ 396,550 $ 389,107 Multifamily residential 96,325 92,460 Nonfarm nonresidential 535,824 495,173 Farmland 97,881 94,018 Construction and land development 131,046 125,785 Commercial 364,194 323,096 Consumer 36,624 36,265 Total loans receivable 1,658,444 1,555,904 Unearned discounts and net deferred loan costs 275 485 Allowance for loan and lease losses (17,083 ) (15,584 ) Loans receivable—net $ 1,641,636 $ 1,540,805 Loan Origination and Underwriting Real Estate Loans may Commercial Loans Consumer Loans Loans sold with servicing retained are not June 30, 2017 December 31, 2016 $5.4 $14.7 June 30, 2017 2016 not As of June 30, 2017 December 31, 2016, first one four $23.5 $26.4 June 30, 2017 Purchased Loans $583.6 $595.1 $11.5 2014 310 20, Nonrefundable Fees and Other Costs The Company evaluated $364.5 $375.0 $10.5 2015 310 20, Nonrefundable Fees and Other Costs The Company evaluated $21.1 $26.9 $5.8 2014 310 30, Loans and Debt Securities Acquired with Deteriorated Credit Quality June 30 , 2017 December 31 , 2016 June 30 , 2016 One- to four-family residential $ 2,336 $ 2,714 $ 2,951 Nonfarm nonresidential 1,785 7,576 9,446 Farmland 23 53 62 Construction and land development 1,479 1,432 1,932 Commercial 536 556 586 Consumer 45 53 62 Total carrying value of PCI loans $ 6,204 $ 12,384 $ 15,039 Outstanding principal balance of PCI loans $ 8,823 $ 15,468 $ 19,313 The following table documents changes for the six June 30, 2017 2016 310 30 201 7 2016 Balance at January 1 $ 890 $ 1,370 Accretion (726 ) (424 ) Adjustments to accretable differences due to: Reclassification from nonaccretable difference 2,282 573 Changes in expected cash flows that do not affect nonaccretable differences (671 ) (582 ) REO removals 11 -- Balance at June 30 $ 1,786 $ 937 Age analyses of loans as of the dates indicated, including both accruing and nonaccrual loans are presented below (in thousands): June 30, 2017 30-89 Days Past Due 90 Days or More Past Due Current Total One- to four-family residential $ 2,352 $ 2,579 $ 391,619 $ 396,550 Multifamily residential -- 119 96,206 96,325 Nonfarm nonresidential 996 5,066 529,762 535,824 Farmland 361 850 96,670 97,881 Construction and land development 143 204 130,699 131,046 Commercial 322 388 363,484 364,194 Consumer 300 131 36,193 36,624 Total $ 4,474 $ 9,337 $ 1,644,633 $ 1,658,444 December 31, 2016 30-89 Days Past Due 90 Days or More Past Due Current Total One- to four-family residential $ 4,472 $ 2,750 $ 381,885 $ 389,107 Multifamily residential 119 -- 92,341 92,460 Nonfarm nonresidential 1,651 1,317 492,205 495,173 Farmland 131 649 93,238 94,018 Construction and land development 20 522 125,243 125,785 Commercial 413 503 322,180 323,096 Consumer 422 81 35,762 36,265 Total $ 7,228 $ 5,822 $ 1,542,854 $ 1,555,904 As of June 30, 2017 December 31, 2016, $0.5 $0.8 90 $6.0 June 30, 2017 December 31, 2016, $4.8 $1.2 June 30, 2017 December 31, 2016, The following table presents age analyses of nonaccrual loans as of the dates indicated (in thousands): June 30, 2017 30-89 Days Past Due 90 Days or More Past Due Current Total One- to four-family residential $ 387 $ 2,383 $ 4,096 $ 6,866 Multifamily -- 119 -- 119 Nonfarm nonresidential 626 4,940 1,606 7,172 Farmland -- 850 173 1,023 Construction and land development -- 128 84 212 Commercial 22 272 550 844 Consumer 12 131 47 190 Total $ 1,047 $ 8,823 $ 6,556 $ 16,426 December 31, 2016 30-89 Days Past Due 90 Days or More Past Due Current Total One- to four-family residential $ 1,194 $ 2,332 $ 3,183 $ 6,709 Nonfarm nonresidential 94 1,156 3,927 5,177 Farmland 41 650 92 783 Construction and land development 13 450 -- 463 Commercial 229 386 3,456 4,071 Consumer 39 78 56 173 Total $ 1,610 $ 5,052 $ 10,714 $ 17,376 As of June 30, 2017 December 31, 2016, $4.0 $1.0 $1.6 $0.5 one four June 30, 2017 December 31, 2016, The following tables summarize information pertaining to impaired loans as of June 30, 2017 December 31, 2016 three six June 30, 2017 2016 not 310 30 June 30, 2017 December 31, 2016 Unpaid Principal Balance Recorded Investment Valuation Allowance Unpaid Principal Balance Recorded Investment Valuation Allowance Impaired loans with a valuation allowance: One- to four-family residential $ 245 $ 224 $ 70 $ 244 $ 229 $ 74 Nonfarm nonresidential -- -- -- -- -- -- Farmland -- -- -- -- -- -- Construction and land development -- -- -- -- -- -- Commercial -- -- -- 1,865 1,788 488 Consumer 5 5 5 5 5 5 250 229 75 2,114 2,022 567 Impaired loans without a valuation allowance: One- to four-family residential 8,989 6,836 -- 8,704 6,677 -- Multifamily 119 119 -- -- -- -- Nonfarm nonresidential 9,232 7,814 -- 11,022 9,421 -- Farmland 1,341 1,023 -- 1,226 783 -- Construction and land development 375 285 -- 728 539 -- Commercial 1,570 1,129 -- 2,893 2,570 -- Consumer 199 185 -- 184 168 -- 21,825 17,391 -- 24,757 20,158 -- Total impaired loans $ 22,075 $ 17,620 $ 75 $ 26,871 $ 22,180 $ 567 Three Months Ended June 30, 2017 2016 Average Recorded Investment Interest Income Recognized Average Recorded Investment Interest Income Recognized Impaired loans with a valuation allowance: One- to four-family residential $ 225 $ 2 $ 443 $ 1 Nonfarm nonresidential -- -- 715 -- Farmland 189 -- -- -- Construction and land development -- -- 83 -- Commercial 883 -- 3,261 -- Consumer 5 -- 5 -- 1,302 2 4,507 1 Impaired loans without a valuation allowance: One- to four-family residential 6,783 -- 7,870 -- Multifamily 119 -- 153 -- Nonfarm nonresidential 8,632 -- 4,924 -- Farmland 963 -- 817 -- Construction and land development 399 1 681 2 Commercial 1,745 4 942 -- Consumer 196 -- 245 -- 18,837 5 15,632 2 Total impaired loans $ 20,139 $ 7 $ 20,139 $ 3 Interest based on original terms $ 289 $ 299 Interest income recognized on a cash basis on impaired loans $ -- $ -- Six Months Ended June 30, 2017 2016 Average Recorded Investment Interest Income Recognized Average Recorded Investment Interest Income Recognized Impaired loans with a valuation allowance: One- to four-family residential $ 226 $ 4 $ 399 $ 3 Nonfarm nonresidential -- -- 1,275 -- Farmland 126 -- 158 -- Construction and land development -- -- 126 -- Commercial 1,185 -- 2,557 -- Consumer 5 -- 5 -- 1,542 4 4,520 3 Impaired loans without a valuation allowance: One- to four-family residential 6,748 -- 7,362 -- Multifamily 79 -- 179 -- Nonfarm nonresidential 8,895 -- 4,697 -- Farmland 903 -- 711 -- Construction and land development 446 3 617 3 Commercial 2,020 8 1,656 -- Consumer 186 -- 224 -- 19,277 11 15,446 3 Total impaired loans $ 20,819 $ 15 $ 19,966 $ 6 Interest based on original terms $ 580 $ 604 Interest income recognized on a cash basis on impaired loans $ -- $ -- Credit Quality Indicators. $1.0 Pass. Special Mention. may rated as substandard are inadequately protected by the current sound net worth and paying capacity of the borrower or the collateral pledged, if any. These assets must have a well-defined weakness based on objective evidence and be characterized by the distinct possibility that the Bank will sustain some loss if the deficiencies are not Doubtful. rated as doubtful have all the weaknesses inherent in a substandard asset. In addition, these weaknesses make collection or liquidation in full highly questionable and improbable, based on existing circumstances. Loss. rated as a loss are considered uncollectible and of such little value that continuance as an asset is not not no not may Based on analyses performed at June 30, 2017 December 31, 2016, June 30, 2017 Pass / Not Rated Special Mention Substandard Total One- to four-family residential $ 383,906 $ 200 $ 12,444 $ 396,550 Multifamily residential 96,206 -- 119 96,325 Nonfarm nonresidential 522,284 298 13,242 535,824 Farmland 95,812 -- 2,069 97,881 Construction and land development 122,412 -- 8,634 131,046 Commercial 360,547 10 3,637 364,194 Consumer 36,330 -- 294 36,624 Total $ 1,617,497 $ 508 $ 40,439 $ 1,658,444 December 31, 2016 Pass / Not Rated Special Mention Substandard Total One- to four-family residential $ 375,287 $ 206 $ 13,614 $ 389,107 Multifamily residential 92,460 -- -- 92,460 Nonfarm nonresidential 473,343 314 21,516 495,173 Farmland 92,131 -- 1,887 94,018 Construction and land development 116,269 -- 9,516 125,785 Commercial 317,069 -- 6,027 323,096 Consumer 35,953 1 311 36,265 Total $ 1,502,512 $ 521 $ 52,871 $ 1,555,904 As of June 30, 2017 December 31, 2016, not Troubled Debt Restructurings. not not The following table summarizes TDRs as of June 30, 2017 December 31, 2016 ( June 30, 2017 Number of Accruing TDR Loans Balance Number of Nonaccrual TDR Loans Balance Total Number of TDR Loans Total Balance One- to four-family residential 2 $ 193 5 $ 223 7 $ 416 Nonfarm nonresidential 1 642 2 4,330 3 4,972 Farmland -- -- 1 250 1 250 Construction and land development 1 73 1 -- 2 73 Commercial 1 286 -- -- 1 286 Consumer -- -- 1 5 1 5 Total 5 $ 1,194 10 $ 4,808 15 $ 6,002 December 31, 2016 Number of Accruing TDR Loans Balance Number of Nonaccrual TDR Loans Balance Total Number of TDR Loans Total Balance One- to four-family residential 2 $ 197 6 $ 315 8 $ 512 Nonfarm nonresidential 1 4,244 3 410 4 4,654 Farmland -- -- 1 250 1 250 Construction and land development 1 76 2 215 3 291 Commercial 1 287 -- -- 1 287 Consumer -- -- 1 5 1 5 Total 5 $ 4,804 13 $ 1,195 18 $ 5,999 Loans receivable that were restructured as TDRs during the three six June 30, 2017 2016 Three and Six Months Ended June 30, 201 7 Balance Nature of Modification Number of Loans Prior to TDR Balance at June 30, 201 7 Payment Term (1) Other Commercial 1 $ 642 $ 642 $ 642 $ -- Total 1 $ 642 $ 642 $ 642 $ -- _________________________ ( 1 The borrower’s payment was lowered for the remainder of the term resulting in an extended amortization term. Three and Six Months Ended June 30, 201 6 Balance Nature of Modification Number of Loans Prior to TDR Balance at June 30, 201 6 Payment Term ( 2 ) Other Commercial 1 $ 35 $ -- $ 35 $ -- Total 1 $ 35 $ -- $ 35 $ -- _________________________ ( 2 Concessions represent skipped payments, maturity date extensions or amortization term extensions. The Bank had one $4.2 three six June 30, 2017 12 no three six June 30, 2016 12 As of June 30, 2017 December 31, 2016, not |