Loans, Notes, Trade and Other Receivables Disclosure [Text Block] | NOTE 5: At September 30, 2017, $6.303 $5.633 December 31, 2016. (In thousands) September 30, December 31, Consumer: Credit cards $ 176,316 $ 184,591 Other consumer 317,946 303,972 Total consumer 494,262 488,563 Real Estate: Construction 515,274 336,759 Single family residential 1,048,403 904,245 Other commercial 2,231,223 1,787,075 Total real estate 3,794,900 3,028,079 Commercial: Commercial 688,960 639,525 Agricultural 207,849 150,378 Total commercial 896,809 789,903 Other 25,341 20,662 Loans 5,211,312 4,327,207 Loans acquired, net of discount and allowance (1) 1,092,039 1,305,683 Total loans $ 6,303,351 $ 5,632,890 ______________________ ( 1 See Note 6, 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) September 30, December 31, Consumer: Credit cards $ 273 $ 373 Other consumer 3,880 1,793 Total consumer 4,153 2,166 Real estate: Construction 2,403 3,411 Single family residential 13,034 12,139 Other commercial 18,811 12,385 Total real estate 34,248 27,935 Commercial: Commercial 13,827 7,765 Agricultural 2,210 1,238 Total commercial 16,037 9,003 Total $ 54,438 $ 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 September 30, 2017 Consumer: Credit cards $ 655 $ 492 $ 1,147 $ 175,169 $ 176,316 $ 218 Other consumer 4,870 2,570 7,440 310,506 317,946 4 Total consumer 5,525 3,062 8,587 485,675 494,262 222 Real estate: Construction 440 1,478 1,918 513,356 515,274 -- Single family residential 5,516 4,785 10,301 1,038,102 1,048,403 -- Other commercial 3,032 8,945 11,977 2,219,246 2,231,223 -- Total real estate 8,988 15,208 24,196 3,770,704 3,794,900 -- Commercial: Commercial 991 10,745 11,736 677,224 688,960 10 Agricultural 469 1,793 2,262 205,587 207,849 -- Total commercial 1,460 12,538 13,998 882,811 896,809 10 Other -- -- -- 25,341 25,341 -- Total $ 15,973 $ 30,808 $ 46,781 $ 5,164,531 $ 5,211,312 $ 232 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 Investment in Interest September 30, 2017 Three Months Ended Nine Months Ended Consumer: Credit cards $ 273 $ 273 $ -- $ 273 $ -- $ 283 $ 12 $ 292 $ 23 Other consumer 4,022 3,880 -- 3,880 -- 3,314 23 2,711 53 Total consumer 4,295 4,153 -- 4,153 -- 3,597 35 3,003 76 Real estate: Construction 2,652 1,496 907 2,403 220 2,582 17 2,828 56 Single family residential 13,782 12,450 584 13,034 53 12,878 85 12,772 251 Other commercial 19,065 7,260 10,983 18,243 2,052 19,306 121 19,313 380 Total real estate 35,499 21,206 12,474 33,680 2,325 34,766 223 34,913 687 Commercial: Commercial 13,774 4,805 8,112 12,917 3,996 14,543 84 12,943 255 Agricultural 2,184 1,059 -- 1,059 -- 1,562 8 1,645 32 Total commercial 15,958 5,864 8,112 13,976 3,996 16,105 92 14,588 287 Total $ 55,752 $ 31,223 $ 20,586 $ 51,809 $ 6,321 $ 54,468 $ 350 $ 52,504 $ 1,050 December 31, 2016 Three Months Ended Nine Months Ended Consumer: Credit cards $ 373 $ 373 $ -- $ 373 $ -- $ 439 $ -- $ 340 $ 10 Other consumer 1,836 1,797 3 1,800 1 1,324 14 882 32 Total consumer 2,209 2,170 3 2,173 1 1,763 14 1,222 42 Real estate: Construction 4,275 1,038 2,374 3,412 156 4,474 44 4,692 170 Single family residential 12,970 10,630 1,753 12,383 162 10,897 119 8,762 317 Other commercial 20,993 6,891 7,315 14,206 99 18,981 178 15,113 547 Total real estate 38,238 18,559 11,442 30,001 417 34,352 341 28,567 1,034 Commercial: Commercial 11,848 2,734 7,573 10,307 262 4,402 59 3,256 118 Agricultural 2,226 1,215 -- 1,215 -- 1,604 16 1,003 36 Total commercial 14,074 3,949 7,573 11,522 262 6,006 75 4,259 154 Total $ 54,521 $ 24,678 $ 19,018 $ 43,696 $ 680 $ 42,121 $ 430 $ 34,048 $ 1,230 At September 30, 2017, December 31, 2016, $51.8 $43.7 $6.3 $680,000 September 30, 2017 December 31, 2016, $350,000 $1.1 $54.5 $52.5 three nine September 30, 2017. three nine September 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 September 30, 2017 Real estate: Construction -- $ -- 1 $ 432 1 $ 432 Single-family residential 4 144 14 838 18 982 Other commercial 5 6,877 3 6,152 8 13,029 Total real estate 9 7,021 18 7,422 27 14,443 Commercial: Commercial 7 2,191 6 749 13 2,940 Total commercial 7 2,191 6 749 13 2,940 Total 16 $ 9,212 24 $ 8,171 40 $ 17,383 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 nine September 30, 2017 2016, Modification Type (Dollars in thousands) Number of Balance Prior Balance at Change in Change in Financial Impact Three Months Ended September 30, 2017 Commercial: Commercial 1 $ 608 $ 607 $ 607 $ -- $ -- Total commercial 1 608 607 607 -- -- Total 1 $ 608 $ 607 $ 607 $ -- $ -- Three Months Ended September 30, 2016 Consumer: Other consumer 1 $ 47 $ 8 $ 8 $ -- $ -- Total consumer 1 47 8 8 -- -- Real Estate: Single-family residential 13 742 694 694 -- -- Other commercial 2 835 834 66 768 -- Total real estate 15 1,577 1,528 760 768 -- Commercial: Commercial 5 1,387 1,387 1,387 -- -- Total commercial 5 1,387 1,387 1,387 -- -- Total 21 $ 3,011 $ 2,923 $ 2,155 $ 768 $ -- Nine Months Ended September 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 10 1,419 1,407 1,368 39 -- Total commercial 10 1,419 1,407 1,368 39 -- Total 13 $ 9,237 $ 9,225 $ 9,186 $ 39 $ 33 Nine Months Ended September 30, 2016 Consumer: Other consumer 2 $ 50 $ 11 $ 11 $ -- $ -- Total consumer 2 50 11 11 -- -- Real estate: Single-family residential 22 1,538 1,487 933 554 -- Other commercial 27 9,797 9,765 8,633 1,132 -- Total real estate 49 11,335 11,252 9,566 1,686 -- Commercial: Commercial 16 1,987 1,959 1,959 -- -- Total commercial 16 1,987 1,959 1,959 -- -- Total 67 $ 13,372 $ 13,222 $ 11,536 $ 1,686 $ -- During the three September 30, 2017, one $608,000 no no not During the nine September 30, 2017, 13 $9.2 12 $33,000 no not During the three September 30, 2016, 21 $3.0 nine September 30, 2016, 67 $13.4 12 $402,000 no not There was one nine September 30, 2017, 12 $440,000 third 2017. one nine September 30, 2016, 12 $39,000 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 September 30, 2017 2016, September 30, 2017 December 31, 2016, $1,180,000 $1,714,000, September 30, 2017 December 31, 2016, $5,275,000 $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 $7.9 $17.8 310 30 6 September 30, 2017 December 31, 2016, 310 20, $22.6 $47.8 6, 7 8 September 30, 2017 December 31, 2016, Purchased credit impaired loans are loans that showed evidence of deterioration of credit quality since origination 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, $130.6 $166.0 September 30, 2017 December 31, 2016, The following table presents a summary of loans by credit risk rating as of September 30, 2017 December 31, 2016, 310 30 1 4 (In thousands) Risk Rate Risk Rate Risk Rate Risk Rate Risk Rate Total September 30, 2017 Consumer: Credit cards $ 176,316 $ -- $ -- $ -- $ -- $ 176,316 Other consumer 313,725 -- 4,221 -- -- 317,946 Total consumer 490,041 -- 4,221 -- -- 494,262 Real estate: Construction 507,128 2,085 6,045 16 -- 515,274 Single family residential 1,022,886 2,553 22,675 289 -- 1,048,403 Other commercial 2,175,968 11,729 43,526 -- -- 2,231,223 Total real estate 3,705,982 16,367 72,246 305 -- 3,794,900 Commercial: Commercial 661,635 6,267 21,057 1 -- 688,960 Agricultural 205,524 26 2,276 23 -- 207,849 Total commercial 867,159 6,293 23,333 24 -- 896,809 Other 25,341 -- -- -- -- 25,341 Loans acquired 1,051,889 9,673 29,862 615 -- 1,092,039 Total $ 6,140,412 $ 32,333 $ 129,662 $ 944 $ -- $ 6,303,351 (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 nine September 30, 2017. one not (In thousands) Commercial Real Credit Other Total Three Months Ended September 30, 2017 Balance, beginning of period (2) $ 8,105 $ 25,731 $ 3,754 $ 3,789 $ 41,379 Provision for loan losses (1) 2,310 2,150 761 241 5,462 Charge-offs (2,442 ) (896 ) (1,017 ) (819 ) (5,174 ) Recoveries 21 309 275 445 1,050 Net charge-offs (2,421 ) (587 ) (742 ) (374 ) (4,124 ) Balance, September 30, 2017 (2) $ 7,994 $ 27,294 $ 3,773 $ 3,656 $ 42,717 Nine Months Ended September 30, 2017 Balance, beginning of period (2) $ 7,739 $ 21,817 $ 3,779 $ 2,951 $ 36,286 Provision for loan losses (1) 3,255 7,984 2,168 1,920 15,327 Charge-offs (3,083 ) (3,264 ) (2,962 ) (2,986 ) (12,295 ) Recoveries 83 757 788 1,771 3,399 Net charge-offs (3,000 ) (2,507 ) (2,174 ) (1,215 ) (8,896 ) Balance, September 30, 2017 (2) $ 7,994 $ 27,294 $ 3,773 $ 3,656 $ 42,717 Period-end amount allocated to: Loans individually evaluated for impairment $ 3,996 $ 2,325 $ -- $ -- $ 6,321 Loans collectively evaluated for impairment 3,998 24,969 3,773 3,656 36,396 Balance, September 30, 2017 (2) $ 7,994 $ 27,294 $ 3,773 $ 3,656 $ 42,717 ______________________ ( 1 Provision for loan losses of $1,464,000 nine September 30, 2017 ( three nine September 30, 2017 $5,462,000 $16,792,000 $2.0 nine September 30, 2017 $391,000. ( 2 Allowance for loan losses at September 30, 2017 $391,000 not December 31, 2016 $954,000 September 30, 2017 June 30, 2017 $43,108,000 $41,770,000, Activity in the allowance for loan losses for the three nine September 30, 2016 (In thousands) Commercial Real Credit Other Total Three Months Ended September 30, 2016 Balance, beginning of period (4) $ 7,832 $ 19,635 $ 3,748 $ 2,308 $ 33,523 Provision for loan losses (3) 680 6,066 501 832 8,079 Charge-offs (284 ) (6,297 ) (699 ) (600 ) (7,880 ) Recoveries 12 55 199 106 372 Net charge-offs (272 ) (6,242 ) (500 ) (494 ) (7,508 ) Balance, September 30, 2016 (4) $ 8,240 $ 19,459 $ 3,749 $ 2,646 $ 34,094 Nine Months Ended September 30, 2016 Balance, beginning of period (4) $ 5,985 $ 19,522 $ 3,893 $ 1,951 $ 31,351 Provision for loan losses (3) 4,961 7,009 1,422 1,819 15,211 Charge-offs (3,043 ) (7,350 ) (2,260 ) (1,482 ) (14,135 ) Recoveries 337 278 694 358 1,667 Net charge-offs (2,706 ) (7,072 ) (1,566 ) (1,124 ) (12,468 ) Balance, September 30, 2016 (4) $ 8,240 $ 19,459 $ 3,749 $ 2,646 $ 34,094 Period-end amount allocated to: Loans individually evaluated for impairment $ 64 $ 515 $ -- $ 1 $ 580 Loans collectively evaluated for impairment 8,176 18,944 3,749 2,645 33,514 Balance, September 30, 2016 (4) $ 8,240 $ 19,459 $ 3,749 $ 2,646 $ 34,094 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 $215,000 $522,000 three nine September 30, 2016 ( three nine September 30, 2016 $8,294,000 $15,733,000 $215,000 $522,000 no ( 4 Allowance for loan losses at September 30, 2016, June 30, 2016 December 31, 2015 $954,000 September 30, 2016, June 30, 2016 December 31, 2015 $35,048,000, $34,477,000 $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 September 30, 2017 Loans individually evaluated for impairment $ 13,976 $ 33,680 $ 273 $ 3,880 $ 51,809 Loans collectively evaluated for impairment 882,833 3,761,220 176,043 339,407 5,159,503 Balance, end of period $ 896,809 $ 3,794,900 $ 176,316 $ 343,287 $ 5,211,312 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 |