Loans, Notes, Trade and Other Receivables Disclosure [Text Block] | NOTE 4: At June 30, 2017, $6.225 $5.633 December 31, 2016. (In thousands) June 30, December 31, Consumer: Credit cards $ 176,953 $ 184,591 Other consumer 366,136 303,972 Total consumer 543,089 488,563 Real Estate: Construction 457,896 336,759 Single family residential 1,014,412 904,245 Other commercial 2,089,707 1,787,075 Total real estate 3,562,015 3,028,079 Commercial: Commercial 678,932 639,525 Agricultural 191,345 150,378 Total commercial 870,277 789,903 Other 25,191 20,662 Loans 5,000,572 4,327,207 Loans acquired, net of discount and allowance (1) 1,224,739 1,305,683 Total loans $ 6,225,311 $ 5,632,890 ____________________________ ( 1 See Note 5, Loan Origination/Risk Management may five Consumer Real estate one Commercial one three Nonaccrual and Past Due Loans not may may not Nonaccrual loans, excluding loans acquired, segregated by class of loans, are as follows: (In thousands) June 30, December 31, Consumer: Credit cards $ 293 $ 373 Other consumer 2,747 1,793 Total consumer 3,040 2,166 Real estate: Construction 2,761 3,411 Single family residential 12,722 12,139 Other commercial 20,368 12,385 Total real estate 35,851 27,935 Commercial: Commercial 16,169 7,765 Agricultural 2,066 1,238 Total commercial 18,235 9,003 Total $ 57,126 $ 39,104 An age analysis of past due loans, excluding loans acquired, segregated by class of loans, is as follows: (In thousands) Gross 90 Days Total Current Total 90 Days June 30, 2017 Consumer: Credit cards $ 568 $ 565 $ 1,133 $ 175,820 $ 176,953 $ 271 Other consumer 3,301 1,779 5,080 361,056 366,136 10 Total consumer 3,869 2,344 6,213 536,876 543,089 281 Real estate: Construction 950 1,748 2,698 455,198 457,896 -- Single family residential 5,429 5,756 11,185 1,003,227 1,014,412 -- Other commercial 3,385 9,542 12,927 2,076,780 2,089,707 -- Total real estate 9,764 17,046 26,810 3,535,205 3,562,015 -- Commercial: Commercial 7,408 8,543 15,951 662,981 678,932 -- Agricultural 53 2,009 2,062 189,283 191,345 -- Total commercial 7,461 10,552 18,013 852,264 870,277 -- Other -- -- -- 25,191 25,191 -- Total $ 21,094 $ 29,942 $ 51,036 $ 4,949,536 $ 5,000,572 $ 281 December 31, 2016 Consumer: Credit cards $ 716 $ 275 $ 991 $ 183,600 $ 184,591 $ 275 Other consumer 3,786 1,027 4,813 299,159 303,972 11 Total consumer 4,502 1,302 5,804 482,759 488,563 286 Real estate: Construction 1,420 1,246 2,666 334,093 336,759 -- Single family residential 6,310 5,927 12,237 892,008 904,245 14 Other commercial 4,212 6,722 10,934 1,776,141 1,787,075 -- Total real estate 11,942 13,895 25,837 3,002,242 3,028,079 14 Commercial: Commercial 2,040 5,296 7,336 632,189 639,525 -- Agricultural 121 1,215 1,336 149,042 150,378 -- Total commercial 2,161 6,511 8,672 781,231 789,903 -- Other -- -- -- 20,662 20,662 -- Total $ 18,605 $ 21,708 $ 40,313 $ 4,286,894 $ 4,327,207 $ 300 Impaired Loans not 90 Impairment is evaluated in total for smaller-balance loans of a similar nature and on an individual loan basis for other loans. Impaired loans, or portions thereof, are charged-off when deemed uncollectible. Impaired loans, net of government guarantees and excluding loans acquired, segregated by class of loans, are as follows: (In thousands) Unpaid Recorded Investment Recorded Total Related Average Interest Average Interest June 30, 2017 Three Months Ended Six Months Ended Consumer: Credit cards $ 293 $ 293 $ -- $ 293 $ -- $ 261 $ 6 $ 298 $ 11 Other consumer 2,824 2,747 -- 2,747 -- 2,581 17 2,321 31 Total consumer 3,117 3,040 -- 3,040 -- 2,842 23 2,619 42 Real estate: Construction 3,309 1,755 1,006 2,761 156 2,748 21 2,969 39 Single family residential 13,423 12,004 718 12,722 46 12,837 90 12,686 167 Other commercial 22,562 7,324 13,044 20,368 1,686 22,402 138 19,670 258 Total real estate 39,294 21,083 14,768 35,851 1,888 37,987 249 35,325 464 Commercial: Commercial 17,682 4,674 11,495 16,169 3,636 14,275 91 12,952 170 Agricultural 3,183 2,066 -- 2,066 -- 2,152 13 1,840 24 Total commercial 20,865 6,740 11,495 18,235 3,636 16,427 104 14,792 194 Total $ 63,276 $ 30,863 $ 26,263 $ 57,126 $ 5,524 $ 57,256 $ 376 $ 52,736 $ 700 December 31, 2016 Three Months Ended June 30, 2016 Six Months Ended June 30, 2016 Consumer: Credit cards $ 373 $ 373 $ -- $ 373 $ -- $ 216 $ -- $ 304 $ 10 Other consumer 1,836 1,797 3 1,800 1 841 12 708 18 Total consumer 2,209 2,170 3 2,173 1 1,057 12 1,012 28 Real estate: Construction 4,275 1,038 2,374 3,412 156 5,089 61 5,044 126 Single family residential 12,970 10,630 1,753 12,383 162 9,032 110 7,904 197 Other commercial 20,993 6,891 7,315 14,206 99 19,976 220 14,789 370 Total real estate 38,238 18,559 11,442 30,001 417 34,097 391 27,737 693 Commercial: Commercial 11,848 2,734 7,573 10,307 262 2,539 31 2,355 59 Agricultural 2,226 1,215 -- 1,215 -- 1,084 15 810 20 Total commercial 14,074 3,949 7,573 11,522 262 3,623 46 3,165 79 Total $ 54,521 $ 24,678 $ 19,018 $ 43,696 $ 680 $ 38,777 $ 449 $ 31,914 $ 800 At June 30, 2017, December 31, 2016, $57.1 $43.7 $5.5 $680,000 June 30, 2017 December 31, 2016, $376,000 $700,000 $57.3 $52.7 three six June 30, 2017. three six June 30, 2017 2016 not Included in certain impaired loan categories are troubled debt restructurings (“TDRs”). When the Company restructures a loan to a borrower that is experiencing financial difficulty and grants a concession that it would not Under ASC Topic 310 10 35 Subsequent Measurement Once an obligation has been restructured because of such credit problems, it continues to be considered a TDR until paid in full; or, if an obligation yields a market interest rate and no not 1 2 six The following table presents a summary of troubled debt restructurings, excluding loans acquired, segregated by class of loans. Accruing TDR Loans Nonaccrual TDR Loans Total TDR Loans (Dollars in thousands) Number Balance Number Balance Number Balance June 30, 2017 Real estate: Construction -- $ -- 2 $ 445 2 $ 445 Single-family residential 1 43 19 1,212 20 1,255 Other commercial 6 6,624 4 8,089 10 14,713 Total real estate 7 6,667 25 9,746 32 16,413 Commercial: Commercial 7 2,127 9 788 16 2,915 Total commercial 7 2,127 9 788 16 2,915 Total 14 $ 8,794 34 $ 10,534 48 $ 19,328 December 31, 2016 Consumer: Other consumer -- $ -- 1 $ 3 1 $ 3 Total consumer -- -- 1 3 1 3 Real estate: Construction -- -- 1 18 1 18 Single-family residential 3 167 29 2,078 32 2,245 Other commercial 23 9,048 2 780 25 9,828 Total real estate 26 9,215 32 2,876 58 12,091 Commercial: Commercial 15 1,783 5 297 20 2,080 Total commercial 15 1,783 5 297 20 2,080 Total 41 $ 10,998 38 $ 3,176 79 $ 14,174 The following table presents loans that were restructured as TDRs during the three six June 30, 2017 2016, Modification Type (Dollars in thousands) Number of Balance Prior Balance at Change in Change in Financial Impact Three Months Ended June 30, 2017 Commercial: Commercial 4 $ 41 $ 39 $ -- $ 39 $ -- Total commercial 4 41 39 -- 39 -- Total 4 $ 41 $ 39 $ -- $ 39 $ -- Three Months Ended June 30, 2016 Consumer: Other consumer 1 $ 3 $ 3 $ 3 $ -- $ -- Total consumer 1 3 3 3 -- -- Real Estate: Single-family residential 7 618 615 61 554 -- Other commercial 1 348 364 -- 364 -- Total real estate 8 966 979 61 918 -- Commercial: Commercial 9 426 399 399 -- -- Total commercial 9 426 399 399 -- -- Total 18 $ 1,395 $ 1,381 $ 463 $ 918 $ -- Six Months Ended June 30, 2017 Real estate: Construction 1 $ 456 $ 456 $ 456 $ -- $ -- Other commercial 2 7,362 7,362 7,362 -- 33 Total real estate 3 7,818 7,818 7,818 -- 33 Commercial: Commercial 9 811 799 760 39 -- Total commercial 9 811 799 760 39 -- Total 12 $ 8,629 $ 8,617 $ 8,578 $ 39 $ 33 Six Months Ended June 30, 2016 Consumer: Other consumer 1 $ 3 $ 3 $ 3 $ -- $ -- Total consumer 1 3 3 3 -- -- Real estate: Single-family residential 9 796 793 239 554 -- Other commercial 25 8,962 8,931 8,567 364 -- Total real estate 34 9,758 9,724 8,806 918 -- Commercial: Commercial 11 600 572 572 -- -- Total commercial 11 600 572 572 -- Total 46 $ 10,361 $ 10,299 $ 9,381 $ 918 $ -- During the three June 30, 2017, 4 $41,000 no no not During the six June 30, 2017, 12 $8.6 12 $33,000 no not During the three June 30, 2016, 18 $1.4 six June 30, 2016, 46 $10.4 12 $324,000 no not There was one six June 30, 2017, 12 no six June 30, 2016, 12 90 In addition to the TDRs that occurred during the period provided in the preceding tables, the Company had TDRs with pre-modification loan balances of $117,000 $166,500 June 30, 2017 2016, June 30, 2017 December 31, 2016, $1,321,000 $1,714,000, June 30, 2017 December 31, 2016, $2,648,000 $5,094,000, Credit Quality Indicators The Company utilizes a risk rating matrix to assign a risk rate to each of its commercial and real estate loans. Loans are rated on a scale of 1 8. 8 · Risk Rate 1 · Risk Rate 2 · Risk Rate 3 · Risk Rate 4 may may first may one may one · Risk Rate 5 may not not may may · Risk Rate 6 not not may · Risk Rate 7 may · Risk Rate 8 not not no not may Loans acquired are evaluated using this internal grading system. Loans acquired are evaluated individually and include purchased credit impaired loans of $8.4 $17.8 310 30 6 June 30, 2017 December 31, 2016, 310 20, $33.2 $47.8 6, 7 8 June 30, 2017 December 31, 2016, Purchased credit impaired loans are loans that showed evidence of deterioration of credit quality during the loan term and for which it is probable, at acquisition, that the Company will be unable to collect all amounts contractually owed. Their fair value was initially based on the estimate of cash flows, both principal and interest, expected to be collected or estimated collateral values if cash flows are not not Classified loans for the Company include loans in Risk Ratings 6, 7 8. may not one 1 6 8 not not 2 not not 310 30, $156.1 $166.0 June 30, 2017 December 31, 2016, The following table presents a summary of loans by credit risk rating as of June 30, 2017 December 31, 2016, 310 30 1 4 (In thousands) Risk Rate Risk Rate Risk Rate Risk Rate Risk Rate Total June 30, 2017 Consumer: Credit cards $ 176,388 $ -- $ 565 $ -- $ -- $ 176,953 Other consumer 363,073 -- 3,063 -- -- 366,136 Total consumer 539,461 -- 3,628 -- -- 543,089 Real estate: Construction 449,699 1,739 6,442 16 -- 457,896 Single family residential 986,793 3,288 24,179 152 -- 1,014,412 Other commercial 2,031,129 6,611 51,967 -- -- 2,089,707 Total real estate 3,467,621 11,638 82,588 168 -- 3,562,015 Commercial: Commercial 651,846 2,022 25,061 3 -- 678,932 Agricultural 188,224 129 2,969 23 -- 191,345 Total commercial 840,070 2,151 28,030 26 -- 870,277 Other 25,191 -- -- -- -- 25,191 Loans acquired 1,150,104 32,960 40,182 1,486 7 1,224,739 Total $ 6,022,447 $ 46,749 $ 154,428 $ 1,680 $ 7 $ 6,225,311 (In thousands) Risk Rate Risk Rate Risk Rate Risk Rate Risk Rate Total December 31, 2016 Consumer: Credit cards $ 183,943 $ -- $ 648 $ -- $ -- $ 184,591 Other consumer 301,632 26 2,314 -- -- 303,972 Total consumer 485,575 26 2,962 -- -- 488,563 Real estate: Construction 330,080 98 6,565 16 -- 336,759 Single family residential 875,603 4,024 24,460 158 -- 904,245 Other commercial 1,738,207 6,874 41,994 -- -- 1,787,075 Total real estate 2,943,890 10,996 73,019 174 -- 3,028,079 Commercial: Commercial 616,805 558 22,162 -- -- 639,525 Agricultural 148,218 104 2,033 -- 23 150,378 Total commercial 765,023 662 24,195 -- 23 789,903 Other 20,662 -- -- -- -- 20,662 Loans acquired 1,217,886 22,181 64,075 1,541 -- 1,305,683 Total $ 5,433,036 $ 33,865 $ 164,251 $ 1,715 $ 23 $ 5,632,890 Allowance for Loan Losses Allowance for Loan Losses 310 10, Receivables 450 20, Loss Contingencies As mentioned above, allocations to the allowance for loan losses are categorized as either specific allocations or general allocations. A loan is considered impaired when it is probable that the Company will not not The general allocation is calculated monthly based on management’s assessment of several factors such as ( 1 2 3 4 5 6 7 8 one four The following table details activity in the allowance for loan losses by portfolio segment for the three six June 30, 2017. one not (In thousands) Commercial Real Credit Other Total Three Months Ended June 30, 2017 Balance, beginning of period (2) $ 8,173 $ 22,253 $ 3,729 $ 3,710 $ 37,865 Provision for loan losses (1) 249 4,974 649 436 6,308 Charge-offs (349 ) (1,712 ) (901 ) (993 ) (3,955 ) Recoveries 32 216 277 636 1,161 Net recoveries (charge-offs) (317 ) (1,496 ) (624 ) (357 ) (2,794 ) Balance, June 30, 2017 (2) $ 8,105 $ 25,731 $ 3,754 $ 3,789 $ 41,379 Six Months Ended June 30, 2017 Balance, beginning of period (2) $ 7,739 $ 21,817 $ 3,779 $ 2,951 $ 36,286 Provision for loan losses (1) 945 5,834 1,407 1,679 9,865 Charge-offs (641 ) (2,368 ) (1,945 ) (2,167 ) (7,121 ) Recoveries 62 448 513 1,326 2,349 Net charge-offs (579 ) (1,920 ) (1,432 ) (841 ) (4,772 ) Balance, June 30, 2017 (2) $ 8,105 $ 25,731 $ 3,754 $ 3,789 $ 41,379 Period-end amount allocated to: Loans individually evaluated for impairment $ 3,636 $ 1,888 $ -- $ -- $ 5,524 Loans collectively evaluated for impairment 4,469 23,843 3,754 3,789 35,855 Balance, June 30, 2017 (2) $ 8,105 $ 25,731 $ 3,754 $ 3,789 $ 41,379 ____________________________ ( 1 Provision for loan losses of $714,000 $1,464,000 three six June 30, 2017, three six June 30, 2017 $7,023,000 $11,330,000 $758,000 $2.0 three six June 30, 2017, $391,000. ( 2 Allowance for loan losses at June 30, 2017 $391,000 not March 31, 2017 $435,000 December 31, 2016 $954,000 June 30, 2017, March 31, 2017 December 31, 2016 $41,770,000, $38,300,000 $37,240,000, Activity in the allowance for loan losses for the three six June 30, 2016 (In thousands) Commercial Real Credit Other Total Three Months Ended June 30, 2016 Balance, beginning of period (4) $ 7,083 $ 19,925 $ 3,757 $ 1,916 $ 32,681 Provision for loan losses (3) 2,714 423 440 732 4,309 Charge-offs (2,283 ) (824 ) (702 ) (489 ) (4,298 ) Recoveries 318 111 253 149 831 Net charge-offs (1,965 ) (713 ) (449 ) (340 ) (3,467 ) Balance, June 30, 2016 (4) $ 7,832 $ 19,635 $ 3,748 $ 2,308 $ 33,523 Six Months Ended June 30, 2016 Balance, beginning of period (4) $ 5,985 $ 19,522 $ 3,893 $ 1,951 $ 31,351 Provision for loan losses (3) 4,281 943 921 987 7,132 Charge-offs (2,759 ) (1,053 ) (1,561 ) (882 ) (6,255 ) Recoveries 325 223 495 252 1,295 Net charge-offs (2,434 ) (830 ) (1,066 ) (630 ) (4,960 ) Balance, June 30, 2016 (4) $ 7,832 $ 19,635 $ 3,748 $ 2,308 $ 33,523 Period-end amount allocated to: Loans individually evaluated for impairment $ 63 $ 3,080 $ -- $ 6 $ 3,149 Loans collectively evaluated for impairment 7,769 16,555 3,748 2,302 30,374 Balance, June 30, 2016 (4) $ 7,832 $ 19,635 $ 3,748 $ 2,308 $ 33,523 Period-end amount allocated to: Loans individually evaluated for impairment $ 262 $ 417 $ -- $ 1 $ 680 Loans collectively evaluated for impairment 7,477 21,400 3,779 2,950 35,606 Balance, December 31, 2016 (5) $ 7,739 $ 21,817 $ 3,779 $ 2,951 $ 36,286 ____________________________ ( 3 Provision for loan losses of $307,000 three six June 30, 2016 ( three six June 30, 2016 $4,616,000 $7,439,000 $307,000 no ( 4 Allowance for loan losses at June 30, 2016, March 31, 2016 December 31, 2015 $954,000 June 30, 2016, March 31, 2016 December 31, 2015 $34,477,000, $33,635,000 $32,305,000, ( 5 Allowance for loan losses at December 31, 2016 $954,000 not December 31, 2016 $37,240,000. The Company’s recorded investment in loans, excluding loans acquired, related to each balance in the allowance for loan losses by portfolio segment on the basis of the Company’s impairment methodology was as follows: (In thousands) Commercial Real Credit Other Total June 30, 2017 Loans individually evaluated for impairment $ 18,235 $ 35,851 $ 293 $ 2,747 $ 57,126 Loans collectively evaluated for impairment 852,042 3,526,164 176,660 388,580 4,943,446 Balance, end of period $ 870,277 $ 3,562,015 $ 176,953 $ 391,327 $ 5,000,572 December 31, 2016 Loans individually evaluated for impairment $ 11,522 $ 30,001 $ 373 $ 1,800 $ 43,696 Loans collectively evaluated for impairment 778,381 2,998,078 184,218 322,834 4,283,511 Balance, end of period $ 789,903 $ 3,028,079 $ 184,591 $ 324,634 $ 4,327,207 |