Loans, Notes, Trade and Other Receivables Disclosure [Text Block] | Loans Receivable and the Allowance for Loan Losses The composition of allowance for loan losses and loans by portfolio segment and based on impairment method are as follows: Allowance for Loan Losses and Recorded Investment in Loan Receivables As of June 30, 2015 and December 31, 2014 (in thousands) Agricultural Commercial and Industrial Commercial Real Estate Residential Real Estate Consumer Unallocated Total June 30, 2015 Allowance for loan losses: Individually evaluated for impairment $ 69 $ 254 $ 273 $ 217 $ 1 $ — $ 814 Collectively evaluated for impairment 1,411 5,171 5,493 3,007 336 935 16,353 Total $ 1,480 $ 5,425 $ 5,766 $ 3,224 $ 337 $ 935 $ 17,167 Loans receivable Individually evaluated for impairment $ 3,069 $ 2,289 $ 4,254 $ 2,485 $ 29 $ — $ 12,126 Collectively evaluated for impairment 110,781 448,114 944,544 529,329 35,612 — 2,068,380 Purchased credit impaired loans — 393 19,562 7,895 2 — 27,852 Total $ 113,850 $ 450,796 $ 968,360 $ 539,709 $ 35,643 $ — $ 2,108,358 (in thousands) Agricultural Commercial and Industrial Commercial Real Estate Residential Real Estate Consumer Unallocated Total December 31, 2014 Allowance for loan losses: Individually evaluated for impairment $ 88 $ 206 $ 226 $ 623 $ 2 $ — $ 1,145 Collectively evaluated for impairment 1,418 5,574 4,173 2,544 321 1,188 15,218 Total $ 1,506 $ 5,780 $ 4,399 $ 3,167 $ 323 $ 1,188 $ 16,363 Loans receivable Individually evaluated for impairment $ 3,027 $ 3,168 $ 3,916 $ 3,341 $ 34 $ — $ 13,486 Collectively evaluated for impairment 101,782 301,732 422,605 269,270 23,644 — 1,119,033 Total $ 104,809 $ 304,900 $ 426,521 $ 272,611 $ 23,678 $ — $ 1,132,519 Included above as of June 30, 2015 , are loans with a contractual balance of $123.1 million and a recorded balance of $115.9 million , which are covered under loss sharing agreements with the FDIC. The agreements cover certain losses and expenses and expire at various dates through October 7, 2021 . The related FDIC indemnification asset is reported separately in Note 8. “Other Assets”. As of June 30, 2015 , the purchased credit impaired loans above are $36.3 million net of a discount of $8.4 million . Loans with unpaid principal in the amount of $553.7 million and $404.4 million at June 30, 2015 and December 31, 2014 , respectively, were pledged to the FHLB as collateral for borrowings. The changes in the allowance for loan losses by portfolio segment are as follows: Allowance for Loan Loss Activity For the Three Months Ended June 30, 2015 and 2014 (in thousands) Agricultural Commercial and Industrial Commercial Real Estate Residential Real Estate Consumer Unallocated Total 2015 Beginning balance $ 1,612 $ 5,518 $ 5,756 $ 3,083 $ 285 $ 272 $ 16,526 Charge-offs — (44 ) (191 ) (38 ) (19 ) — (292 ) Recoveries — 12 6 8 6 — 32 Provision (132 ) (61 ) 195 171 65 663 901 Ending balance $ 1,480 $ 5,425 $ 5,766 $ 3,224 $ 337 $ 935 $ 17,167 2014 Beginning balance $ 1,034 $ 5,404 $ 4,490 $ 2,989 $ 294 $ 2,214 $ 16,425 Charge-offs — (103 ) (80 ) (139 ) (22 ) — (344 ) Recoveries — 41 — 1 9 — 51 Provision 111 (159 ) 324 178 (52 ) (102 ) 300 Ending balance $ 1,145 $ 5,183 $ 4,734 $ 3,029 $ 229 $ 2,112 $ 16,432 Allowance for Loan Loss Activity For the Six Months Ended June 30, 2015 and 2014 (in thousands) Agricultural Commercial and Industrial Commercial Real Estate Residential Real Estate Consumer Unallocated Total 2015 Beginning balance $ 1,506 $ 5,780 $ 4,399 $ 3,167 $ 323 $ 1,188 $ 16,363 Charge-offs — (291 ) (191 ) (548 ) (52 ) — (1,082 ) Recoveries — 351 6 12 16 — 385 Provision (26 ) (415 ) 1,552 593 50 (253 ) 1,501 Ending balance $ 1,480 $ 5,425 $ 5,766 $ 3,224 $ 337 $ 935 $ 17,167 2014 Beginning balance $ 1,358 $ 4,980 $ 5,294 $ 3,185 $ 275 $ 1,087 $ 16,179 Charge-offs — (273 ) (153 ) (201 ) (45 ) — (672 ) Recoveries 5 154 — 4 12 — 175 Provision (218 ) 322 (407 ) 41 (13 ) 1,025 750 Ending balance $ 1,145 $ 5,183 $ 4,734 $ 3,029 $ 229 $ 2,112 $ 16,432 Loan Portfolio Segment Risk Characteristics Agricultural - Agricultural loans, most of which are secured by crops, livestock, and machinery, are provided to finance capital improvements and farm operations as well as acquisitions of livestock and machinery. The ability of the borrower to repay may be affected by many factors outside of the borrower's control including adverse weather conditions, loss of livestock due to disease or other factors, declines in market prices for agricultural products and the impact of government regulations. The ultimate repayment of agricultural loans is dependent upon the profitable operation or management of the agricultural entity. Collateral for these loans generally includes accounts receivable, inventory, equipment and real estate. However, depending on the overall financial condition of the borrower, some loans are made on an unsecured basis. The collateral securing these loans may depreciate over time, may be difficult to appraise and may fluctuate in value based on the success of the business. Commercial and Industrial - Commercial and industrial loans are primarily made based on the reported cash flow of the borrower and secondarily on the underlying collateral provided by the borrower. The collateral support provided by the borrower for most of these loans and the probability of repayment are based on the liquidation of the pledged collateral and enforcement of a personal guarantee, if any exists. The primary repayment risks of commercial and industrial loans are that the cash flows of the borrower may be unpredictable, and the collateral securing these loans may fluctuate in value. The size of the loans the Company can offer to commercial customers is less than the size of the loans that competitors with larger lending limits can offer. This may limit the Company's ability to establish relationships with the largest businesses in the areas in which the Company operates. As a result, the Company may assume greater lending risks than financial institutions that have a lesser concentration of such loans and tend to make loans to larger businesses. Collateral for these loans generally includes accounts receivable, inventory, equipment and real estate. However, depending on the overall financial condition of the borrower, some loans are made on an unsecured basis. The collateral securing these loans may depreciate over time, may be difficult to appraise and may fluctuate in value based on the success of the business. In addition, if the U.S. economy does not continue to improve, this could harm or continue to harm the businesses of the Company’s commercial and industrial customers and reduce the value of the collateral securing these loans. Commercial Real Estate - The Company offers mortgage loans to commercial and agricultural customers for the acquisition of real estate used in their businesses, such as offices, warehouses and production facilities, and to real estate investors for the acquisition of apartment buildings, retail centers, office buildings and other commercial buildings. The market value of real estate securing commercial real estate loans can fluctuate significantly in a short period of time as a result of market conditions in the geographic area in which the real estate is located. Adverse developments affecting real estate values in one or more of the Company's markets could increase the credit risk associated with its loan portfolio. Additionally, real estate lending typically involves higher loan principal amounts than other loans, and the repayment of the loans generally is dependent, in large part, on sufficient income from the properties securing the loans to cover operating expenses and debt service. Economic events or governmental regulations outside of the Company’s control or that of the borrower could negatively impact the future cash flow and market values of the affected properties. Residential Real Estate - The Company generally retains short-term residential mortgage loans that are originated for its own portfolio but sells most long-term loans to other parties while retaining servicing rights on the majority of those loans. The market value of real estate securing residential real estate loans can fluctuate as a result of market conditions in the geographic area in which the real estate is located. Adverse developments affecting real estate values in one or more of the Company's markets could increase the credit risk associated with its loan portfolio. Additionally, real estate lending typically involves higher loan principal amounts than other loans, and the repayment of the loans generally is dependent, in large part, on the borrower's continuing financial stability, and is therefore more likely to be affected by adverse personal circumstances. Consumer - Consumer loans typically have shorter terms, lower balances, higher yields and higher risks of default than real estate-related loans. Consumer loan collections are dependent on the borrower's continuing financial stability, and are therefore more likely to be affected by adverse personal circumstances. Collateral for these loans generally includes automobiles, boats, recreational vehicles, mobile homes, and real estate. However, depending on the overall financial condition of the borrower, some loans are made on an unsecured basis. The collateral securing these loans may depreciate over time, may be difficult to recover and may fluctuate in value based on condition. In addition, a decline in the United States economy could result in reduced employment, impacting the ability of customers to repay their obligations. Charge-off Policy The Company requires a loan to be charged-off as soon as it becomes apparent that some loss will be incurred, or when its collectability is sufficiently questionable that it no longer is considered a bankable asset. The primary considerations when determining if and how much of a loan should be charged-off are as follows: (1) the potential for future cash flows; (2) the value of any collateral; and (3) the strength of any co-makers or guarantors. When it is determined that a loan requires a partial or full charge-off, a request for approval of a charge-off is submitted to the bank's President, Executive Vice President and Chief Credit Officer, and the Senior Regional Loan officer. The bank's board of directors formally approves all loan charge-offs. Once a loan is charged-off, it cannot be restructured and returned to the bank's books. The Allowance for Loan and Lease Losses The Company requires the maintenance of an adequate allowance for loan and lease losses (“ALLL”) in order to cover estimated probable losses without eroding the Company's capital base. Calculations are done at each quarter end, or more frequently if warranted, to analyze the collectability of loans and to ensure the adequacy of the allowance. In line with Federal Deposit Insurance Corporation (the "FDIC") directives, the ALLL calculation does not include consideration of loans held for sale or off-balance-sheet credit exposures (such as unfunded letters of credit). Determining the appropriate level for the ALLL relies on the informed judgment of management, and as such, is subject to inaccuracy. Given the inherently imprecise nature of calculating the necessary ALLL, the Company's policy permits an "unallocated" allowance between 15% above and 5% below the “indicated reserve.” These unallocated amounts are due to those overall factors impacting the ALLL that are not captured in detailed loan category calculations. Loans Reviewed Individually for Impairment The Company identifies loans to be reviewed and evaluated individually for impairment based on current information and events and the probability that the borrower will be unable to repay all amounts due according to the contractual terms of the loan agreement. Specific areas of consideration include: size of credit exposure, risk rating, delinquency, nonaccrual status, and loan classification. The level of individual impairment is measured using one of the following methods: (1) the fair value of the collateral less costs to sell; (2) the present value of expected future cash flows, discounted at the loan's effective interest rate; or (3) the loan's observable market price. Loans that are deemed fully collateralized or have been charged down to a level corresponding with any of the three measurements require no assignment of reserves from the ALLL. All loans deemed troubled debt restructure or “TDR” are considered impaired. A loan is considered a TDR when, for economic or legal reasons related to a borrower's financial difficulties, a concession is granted to the borrower that would not otherwise be considered. The following factors are potential indicators that a concession has been granted (one or multiple items may be present): • The borrower receives a reduction of the stated interest rate for the remaining original life of the debt. • The borrower receives an extension of the maturity date or dates at a stated interest rate lower that the current market interest rate for new debt with similar risk characteristics. • The borrower receives a reduction of the face amount or maturity amount of the debt as stated in the instrument or other agreement. • The borrower receives a deferral of required payments (principal and/or interest). • The borrower receives a reduction of the accrued interest. The following table sets forth information on the Company's TDRs (1) by class of financing receivable occurring during the stated periods: Three Months Ended June 30, 2015 2014 Number of Contracts Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Number of Contracts Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment (dollars in thousands) Troubled Debt Restructurings: Total — $ — $ — — $ — $ — Six Months Ended June 30, 2015 2014 Number of Contracts Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Number of Contracts Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment (dollars in thousands) Troubled Debt Restructurings (1) : Total — $ — $ — — $ — $ — (1) TDRs may include multiple concessions and the disclosure classifications are based on the primary concession provided to the borrower. Loans by class of financing receivable modified as TDRs (1) within the previous 12 months and for which there was a payment default during the stated periods were: Three Months Ended June 30, Six Months Ended June 30, 2015 2014 2015 2014 Number of Contracts Recorded Investment Number of Contracts Recorded Investment Number of Contracts Recorded Investment Number of Contracts Recorded Investment (dollars in thousands) Troubled Debt Restructurings (1) That Subsequently Defaulted: Total — $ — — $ — — $ — — $ — (1) TDRs may include multiple concessions and the disclosure classifications are based on the primary concession provided to the borrower. Loans Reviewed Collectively for Impairment All loans not evaluated individually for impairment are grouped together by type (i.e. commercial, agricultural, consumer, etc.) and further segmented within each subset by risk classification (i.e. pass, special mention, and substandard). Homogeneous loans past due 60-89 days and 90 days and over are classified special mention and substandard, respectively, for allocation purposes. The Company's historical loss experience for each loan type is calculated using the fiscal quarter-end data for the most recent 20 quarters as a starting point for estimating losses. In addition, other prevailing qualitative or environmental factors likely to cause probable losses to vary from historical data are incorporated in the form of adjustments to increase or decrease the loss rate applied to each group. These adjustments are documented and fully explain how the current information, events, circumstances, and conditions impact the historical loss measurement assumptions. Although not a comprehensive list, the following are considered key factors and are evaluated with each calculation of the ALLL to determine if adjustments to historical loss rates are warranted: • Changes in lending policies and procedures, including changes in underwriting standards and collection, charge-off, and recovery practices not considered elsewhere in estimating credit losses. • Changes in international, national, regional, and local economic and business conditions and developments that affect the collectability of the portfolio, including the condition of various market segments. • Changes in the nature and volume of the portfolio and in the terms of loans. • Changes in the experience, ability and depth of lending management and other relevant staff. • Changes in the volume and severity of past due loans, the volume of nonaccrual loans, and the volume and severity of adversely classified or graded loans. • Changes in the quality of our loan review system. • Changes in the value of underlying collateral for collateral-dependent loans. • The existence and effect of any concentrations of credit, and changes in the level of such concentrations. • The effect of other external factors, such as competition and legal and regulatory requirements, on the level of estimated credit losses in the banks' existing portfolios. The items listed above are used to determine the pass percentage for loans evaluated collectively and, as such, are applied to the loans risk rated pass. Due to the inherent risks associated with special mention risk rated loans (i.e. early stages of financial deterioration, technical exceptions, etc.), this subset is reserved at two times the pass allocation factor to reflect this increased risk exposure. In addition, non-impaired loans classified as substandard loans carry greater risk than special mention loans, and as such, this subset is reserved at six times the pass allocation. Further, non-impaired loans less than $0.2 million that are past due 60 - 89 days or 90 days and over, are respectively classified as special mention or substandard. They are given an increased loan loss allocation of 25% or 50% , respectively, above the five-year historical loss rate of the specific loan type. The following table sets forth the risk category of loans by class of loans and credit quality indicator based on the most recent analysis performed, as of June 30, 2015 and December 31, 2014 : Pass Special Mention/ Watch Substandard Doubtful Loss Total (in thousands) June 30, 2015 Agricultural $ 107,780 $ 4,372 $ 1,698 $ — $ — $ 113,850 Commercial and industrial 419,071 8,305 21,003 27 — 448,406 Credit cards 1,334 14 — — — 1,348 Overdrafts 1,048 333 69 — — 1,450 Commercial real estate: Construction and development 109,163 3,409 4,830 — — 117,402 Farmland 83,849 1,564 2,730 — — 88,143 Multifamily 109,417 378 1,818 — — 111,613 Commercial real estate-other 591,159 24,227 35,816 — — 651,202 Total commercial real estate 893,588 29,578 45,194 — — 968,360 Residential real estate: One- to four- family first liens 420,168 4,114 11,038 311 — 435,631 One- to four- family junior liens 98,614 1,953 3,428 83 — 104,078 Total residential real estate 518,782 6,067 14,466 394 — 539,709 Consumer 34,975 5 211 44 — 35,235 Total $ 1,976,578 $ 48,674 $ 82,641 $ 465 $ — $ 2,108,358 Included within the special mention, substandard, and doubtful categories at June 30, 2015 are purchased credit impaired loans totaling $27.7 million . Pass Special Mention/ Watch Substandard Doubtful Loss Total (in thousands) December 31, 2014 Agricultural $ 98,096 $ 5,032 $ 1,681 $ — $ — $ 104,809 Commercial and industrial 273,290 7,468 22,350 — — 303,108 Credit cards 1,240 6 — — — 1,246 Overdrafts 373 262 109 — — 744 Commercial real estate: Construction and development 56,963 1,151 1,269 — — 59,383 Farmland 79,629 1,778 2,293 — — 83,700 Multifamily 54,708 178 — — — 54,886 Commercial real estate-other 215,268 11,216 2,068 — — 228,552 Total commercial real estate 406,568 14,323 5,630 — — 426,521 Residential real estate: One- to four- family first liens 211,390 3,933 3,991 — — 219,314 One- to four- family junior liens 53,039 48 210 — — 53,297 Total residential real estate 264,429 3,981 4,201 — — 272,611 Consumer 23,431 8 41 — — 23,480 Total $ 1,067,427 $ 31,080 $ 34,012 $ — $ — $ 1,132,519 Special Mention/Watch - A special mention/watch asset has potential weaknesses that deserve management's close attention. If left uncorrected, these potential weaknesses may result in deterioration of the repayment prospects for the asset or in the Company's credit position at some future date. Special mention/watch assets are not adversely classified and do not expose the Company to sufficient risk to warrant adverse classification. Substandard - Substandard loans are inadequately protected by the current net worth and paying capacity of the obligor or of the collateral pledged, if any. Loans so classified have a well-defined weakness or weaknesses that jeopardize the liquidation of the debt. They are characterized by the distinct possibility that the Company will sustain some loss if the deficiencies are not corrected. Doubtful - Loans classified doubtful have all the weaknesses inherent in those classified substandard with the added characteristic that the weaknesses make collection or liquidation in full, on the basis of currently known facts, conditions and values, highly questionable and improbable. Loss - Loans classified loss are considered uncollectible and of such little value that their continuance as bankable assets is not warranted. This classification does not mean that the loan has absolutely no recovery or salvage value but rather it is not practical or desirable to defer writing off this basically worthless asset even though partial recovery may be effected in the future. The following table presents loans individually evaluated for impairment, excluding purchased credit impaired loans, by class of loan, as of June 30, 2015 and December 31, 2014 : June 30, 2015 December 31, 2014 Recorded Investment Unpaid Principal Balance Related Allowance Recorded Investment Unpaid Principal Balance Related Allowance (in thousands) With no related allowance recorded: Agricultural $ 1,508 $ 2,008 $ — $ 1,410 $ 1,910 $ — Commercial and industrial 1,340 1,340 — 2,169 2,270 — Credit cards — — — — — — Overdrafts — — — — — — Commercial real estate: Construction and development 49 176 — 49 176 — Farmland 2,206 2,365 — 2,270 2,433 — Multifamily — — — — — — Commercial real estate-other 1,541 1,851 — 939 1,064 — Total commercial real estate 3,796 4,392 — 3,258 3,673 — Residential real estate: One- to four- family first liens 1,239 1,789 — 535 773 — One- to four- family junior liens 90 113 — 134 157 — Total residential real estate 1,329 1,902 — 669 930 — Consumer 20 36 — 6 22 — Total $ 7,993 $ 9,678 $ — $ 7,512 $ 8,805 $ — With an allowance recorded: Agricultural $ 1,561 $ 1,561 $ 69 $ 1,617 $ 1,617 $ 88 Commercial and industrial 949 979 254 999 999 206 Credit cards — — — — — — Overdrafts — — — — — — Commercial real estate: Construction and development 34 34 34 34 34 34 Farmland 69 69 66 74 74 4 Multifamily — — — — — — Commercial real estate-other 355 355 173 550 550 188 Total commercial real estate 458 458 273 658 658 226 Residential real estate: One- to four- family first liens 1,086 1,086 185 2,600 2,600 594 One- to four- family junior liens 70 70 32 72 72 29 Total residential real estate 1,156 1,156 217 2,672 2,672 623 Consumer 9 9 1 28 28 2 Total $ 4,133 $ 4,163 $ 814 $ 5,974 $ 5,974 $ 1,145 Total: Agricultural $ 3,069 $ 3,569 $ 69 $ 3,027 $ 3,527 $ 88 Commercial and industrial 2,289 2,319 254 3,168 3,269 206 Credit cards — — — — — — Overdrafts — — — — — — Commercial real estate: Construction and development 83 210 34 83 210 34 Farmland 2,275 2,434 66 2,344 2,507 4 Multifamily — — — — — — Commercial real estate-other 1,896 2,206 173 1,489 1,614 188 Total commercial real estate 4,254 4,850 273 3,916 4,331 226 Residential real estate: One- to four- family first liens 2,325 2,875 185 3,135 3,373 594 One- to four- family junior liens 160 183 32 206 229 29 Total residential real estate 2,485 3,058 217 3,341 3,602 623 Consumer 29 45 1 34 50 2 Total $ 12,126 $ 13,841 $ 814 $ 13,486 $ 14,779 $ 1,145 The following table presents the average recorded investment and interest income recognized for loans individually evaluated for impairment, excluding purchased credit impaired loans, by class of loan, during the stated periods: Three Months Ended June 30, Six Months Ended June 30, 2015 2014 2015 2014 Average Recorded Investment Interest Income Recognized Average Recorded Investment Interest Income Recognized Average Recorded Investment Interest Income Recognized Average Recorded Investment Interest Income Recognized (in thousands) With no related allowance recorded: Agricultural $ 1,517 $ 71 $ 1,410 $ 65 $ 1,541 $ 86 $ 1,414 $ 80 Commercial and industrial 1,063 52 2,151 40 1,695 82 2,169 64 Credit cards — — — — — — — — Overdrafts — — — — — — — — Commercial real estate: Construction and development 49 — 90 1 49 — 90 1 Farmland 2,358 128 87 3 2,377 155 89 4 Multifamily — — — — — — — — Commercial real estate-other 1,542 4 442 1 1,547 12 450 (7 ) Total commercial real estate 3,949 132 619 5 3,973 167 629 (2 ) Residential real estate: One- to four- family first liens 1,241 3 798 6 1,239 (1 ) 803 5 One- to four- family junior liens 90 — 75 — 90 — 75 — Total residential real estate 1,331 3 873 6 1,329 (1 ) 878 5 Consumer 21 1 8 — 22 1 9 — Total $ 7,881 $ 259 $ 5,061 $ 116 $ 8,560 $ 335 $ 5,099 $ 147 With an allowance recorded: Agricultural $ 1,561 $ 61 1,642 63 $ 1,579 $ 73 $ 1,669 $ 76 Commercial and industrial 3,118 18 1,446 24 2,426 27 1,475 38 Credit cards — — — — — — — — Overdrafts — — — — — — — — Commercial real estate: Construction and development 34 — — — 34 — — — Farmland 69 3 2,418 139 71 4 2,433 166 Multifamily — — — — — — — — Commercial real estate-other 356 9 1,608 18 357 12 1,612 27 Total commercial real estate 459 12 4,026 157 462 16 4,045 193 Residential real estate: One- to four- family first liens 1,089 16 838 17 1,092 25 839 26 One- to four- family junior liens 71 — 74 — 71 — 75 — Total residential real estate 1,160 16 912 17 1,163 25 914 26 Consumer 9 — 20 1 10 — 20 1 Total $ 6,307 $ 107 $ 8,046 $ 262 $ 5,640 $ 141 $ 8,123 $ 334 Total: Agricultural $ 3,078 $ 132 3,052 128 $ 3,120 $ 159 $ 3,083 $ 156 Commercial and industrial 4,181 70 3,597 64 4,121 109 3,644 102 Credit cards — — — — — — — — Overdrafts — — — — — — — — Commercial real estate: Construction and development 83 — 90 1 83 — 90 1 Farmland 2,427 131 2,505 142 2,448 159 2,522 170 Multifamily — — — — — — — — Commercial real estate-other 1,898 13 2,050 19 1,904 24 2,062 20 Total commercial real estate 4,408 144 4,645 162 4,435 183 4,674 191 Residential real estate: One- to four- family first liens 2,330 19 1,636 23 2,331 24 1,642 31 One- to four- family junior liens 161 — 149 — 161 — 150 — Total residential real estate 2,491 19 1,785 23 2,492 24 1,792 31 Consumer 30 1 28 1 32 1 29 1 Total $ 14,188 $ 366 $ 13,107 $ 378 $ 14,200 $ 476 $ 13,222 $ 481 The following table sets forth the composition and past due status of the Company's loans at June 30, 2015 and December 31, 2014 : 30 - 59 Days Past Due 60 - 89 Days Past Due 90 Days or More Past Due Total Past Due Current Total Loans Receivable (in thousands) June 30, 2015 Agricultural $ 383 $ 345 $ — $ 728 $ 113,122 $ 113,850 Commercial and industrial 1,953 315 482 2,750 445,656 448,406 Credit cards — 13 — 13 1,335 1,348 Overdrafts 50 19 — 69 1,381 1,450 Commercial real estate: Construction and development 250 — 168 418 116,984 117,402 Farmland — 101 — 101 88,042 88,143 Multifamily — — — — 111,613 111,613 Commercial real estate-other 894 394 2,791 4,079 647,123 651,202 Total commercial real estate 1,144 495 2,959 4,598 963,762 968,360 Residential real estate: One- to four- family first liens 2,302 471 1,897 4,670 430,961 435,631 One- to four- family junior liens 200 252 243 695 103,383 104,078 Total residential real estate 2,502 723 2,140 5,365 534,344 539,709 Consumer 35 5 30 70 35,165 35,235 Total $ 6,067 $ 1,915 $ 5,611 $ 13,593 $ 2,094,765 $ 2,108,358 Included in the totals above are the following purchased credit impaired loans $ 1,026 $ 82 $ 3,670 $ 4,778 $ 23,074 $ 27,852 December 31, 2014 Agricultural $ 58 $ 30 $ — $ 88 $ 104,721 $ 104,809 Commercial and industrial 897 603 515 2,015 301,093 303,108 Credit cards 3 3 — 6 1,240 1,246 Overdrafts 104 2 4 110 634 744 Commercial real estate: Construction and development — — 83 83 59,300 59,383 Farmland 503 — — 503 83,197 83,700 Multifamily — — — — 54,886 54,886 Commercial real estate-other 168 57 1,200 1,425 227,127 228,552 Total commercial real estate 671 57 1,283 2,011 424,510 426,521 Residential real estate: One- to four- family first liens 1,481 581 2,023 4,085 215,229 219,314 One- to four- family junior liens 105 48 192 345 52,952 53,297 Total residential real estate 1,586 629 2,215 4,430 268,181 272,611 Consumer 35 8 23 66 23,414 23,480 Total $ 3,354 $ 1,332 $ 4,040 $ 8,726 $ 1,123,793 $ 1,132,519 Non-accrual and Delinquent Loans Loans are placed on non-accrual when (1) payment in full of principal and interest is no longer expected or (2) principal or interest has been in default for 90 days or more (unless the loan is both well secured with marketable collateral and in the process of collection). All loans rated doubtful or worse, and certain loans rated substandard, are placed on non-accrual. A non-accrual asset may be restored to an accrual status when (1) all past due principal and interest has been paid (excluding renewals and modifications that involve the capitalizing of interest) or (2) the loan becomes well secured with marketable collateral and is in the process of collection. An established track record of performance is also considered when determining accrual status. Delinquency status of a loan is determined by the number of days that have elapsed past the loan's payment due date, using the following classification groupings: 30-59 days, 60-89 days and 90 days or more. Loans shown in the 30-59 days and 60-89 days columns in the table above reflect contractual delinquency status of loans not considered nonperforming due to classification as a TDR or being placed on non-accrual. The following table sets forth the composition of the Company's recorded investment in loans on nonaccrual status and past due ninety days or more and still accruing by class of loans, excluding purchased credit impaired loans, as of June 30, 2015 and December 31, 2014 : June 30, 2015 December 31, 2014 Non-Accrual Loans Past Due 90 Days or More and Still Accruing Non-Accrual Loans Past Due 90 Days or More and Still Accruing (in thousands) Agricultural $ 168 $ — $ — $ — Commercial and industrial 414 — 479 66 Credit cards — — — — Overdrafts — — — — Commercial real estate: Construction and development 83 — 83 — Farmland 22 — 24 — Multifamily — — — — Commercial real estate-other 1,597 924 1,200 — Total commercial real estate 1,702 924 1,307 — Residential real estate: One- to four- family first liens 1,274 324 1,261 780 One- to four- family junior liens 146 — 192 — Total residential real estate 1,420 324 1,453 780 Consumer 13 2 16 2 Total $ 3,717 $ 1,250 $ 3,255 $ 848 Not included in the loans above as of June 30, 2015 , were purchased credit impaired loans with an outstanding balance of $5.5 million , net of a discount of $1.9 million . As of June 30, 2015 , the Company had no commitments to lend additional funds to any borrowers who have had a TDR. Purchased Loans Purchased loans acquired in a business combination are recorded and initially measured at their estimated fair value as of the acquisition date. Credit discounts are included in the determination of fair value. An allowance for loan losses is not carried over. These purchased loans are segregated into two types: purchased credit impaired loans and purchased non-credit impaired loans. • Purchased credit impaired loans are accounted for in accordance with ASC 310-30 " Loans and Debt Securities Acquired with Deteriorated Credit Quality " as they display significant credit deterioration since origination and it is probable, as of the acquisition date, that the Company will be unable to collect all contractually required payments from the borrower. • Purchased non-credit impaired loans are accounted for in accordance with ASC 310-20 “ Nonrefundable Fees and Other Costs ” as these loans do not have evidence of significant credit deterioration since origination and it is probable all contractually required payments will be received from the borrower. For purchased n |