Loans, Notes, Trade and Other Receivables Disclosure [Text Block] | NOTE 5: LOANS AND ALLOWANCE FOR LOAN LOSSES At December 31, 2017, $10.78 $5.63 December 31, 2016. (In thousands) 2017 2016 Consumer: Credit cards $ 185,422 $ 184,591 Other consumer 280,094 303,972 Total consumer 465,516 488,563 Real estate: Construction 614,155 336,759 Single family residential 1,094,633 904,245 Other commercial 2,530,824 1,787,075 Total real estate 4,239,612 3,028,079 Commercial: Commercial 825,217 639,525 Agricultural 148,302 150,378 Total commercial 973,519 789,903 Other 26,962 20,662 Loans 5,705,609 4,327,207 Loans acquired, net of discount and allowance (1) 5,074,076 1,305,683 Total loans $ 10,779,685 $ 5,632,890 ______________________ ( 1 See Note 6, Loan Origination/Risk Management may eight Consumer Real estate one Commercial one three Nonaccrual and Past Due Loans not may may not Nonaccrual loans, excluding loans acquired, at December 31, 2017 2016, (In thousands) 2017 2016 Consumer: Credit cards $ 170 $ 373 Other consumer 4,605 1,793 Total consumer 4,775 2,166 Real estate: Construction 2,242 3,411 Single family residential 13,431 12,139 Other commercial 16,054 12,385 Total real estate 31,727 27,935 Commercial: Commercial 6,980 7,765 Agricultural 2,160 1,238 Total commercial 9,140 9,003 Total $ 45,642 $ 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 December 31, 2017 Consumer: Credit cards $ 707 $ 672 $ 1,379 $ 184,043 $ 185,422 $ 332 Other consumer 5,009 3,298 8,307 271,787 280,094 10 Total consumer 5,716 3,970 9,686 455,830 465,516 342 Real estate: Construction 411 1,210 1,621 612,534 614,155 -- Single family residential 8,071 6,460 14,531 1,080,102 1,094,633 1 Other commercial 2,388 8,031 10,419 2,520,405 2,530,824 -- Total real estate 10,870 15,701 26,571 4,213,041 4,239,612 1 Commercial: Commercial 1,523 6,125 7,648 817,569 825,217 -- Agricultural 50 2,120 2,170 146,132 148,302 Total commercial 1,573 8,245 9,818 963,701 973,519 -- Other -- -- -- 26,962 26,962 -- Total $ 18,159 $ 27,916 $ 46,075 $ 5,659,534 $ 5,705,609 $ 343 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 Recorded Total Related Average Interest December 31, 2017 Consumer: Credit cards $ 170 $ 170 $ -- $ 170 $ -- $ 268 $ 47 Other consumer 4,755 4,605 -- 4,605 -- 3,089 106 Total consumer 4,925 4,775 -- 4,775 -- 3,357 153 Real estate: Construction 2,522 1,347 895 2,242 249 2,711 93 Single family residential 14,347 12,725 706 13,431 53 12,904 443 Other commercial 22,308 6,732 9,133 15,865 36 18,624 639 Total real estate 39,177 20,804 10,734 31,538 338 34,239 1,175 Commercial: Commercial 9,954 4,306 2,269 6,575 -- 11,670 400 Agricultural 3,278 1,035 -- 1,035 -- 1,522 52 Total commercial 13,232 5,341 2,269 7,610 -- 13,192 452 Total $ 57,334 $ 30,920 $ 13,003 $ 43,923 $ 338 $ 50,788 $ 1,780 December 31, 2016 Consumer: Credit cards $ 373 $ 373 $ -- $ 373 $ -- $ 346 $ 20 Other consumer 1,836 1,797 3 1,800 1 1,066 47 Total consumer 2,209 2,170 3 2,173 1 1,412 67 Real estate: Construction 4,275 1,038 2,374 3,412 156 4,436 196 Single family residential 12,970 10,630 1,753 12,383 162 9,486 419 Other commercial 20,993 6,891 7,315 14,206 99 14,932 659 Total real estate 38,238 18,559 11,442 30,001 417 28,854 1,274 Commercial: Commercial 11,848 2,734 7,573 10,307 262 4,666 206 Agricultural 2,226 1,215 -- 1,215 -- 1,046 46 Total commercial 14,074 3,949 7,573 11,522 262 5,712 252 Total $ 54,521 $ 24,678 $ 19,018 $ 43,696 $ 680 $ 35,978 $ 1,593 At December 31, 2017, December 31, 2016, $43.9 $43.7 $338,000 $680,000 December 31, 2017 2016, $1.8 $1.6 $1.2 $50.8 $36.0 $16.7 2017, 2016 2015, 2017, 2016 2015 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 December 31, 2017 Real estate: Construction -- $ -- $ 1 $ 420 $ 1 $ 420 Single-family residential 4 141 15 954 19 1,095 Other commercial 4 4,322 5 3,712 9 8,034 Total real estate 8 4,463 21 5,086 29 9,549 Commercial: Commercial 5 2,644 6 745 11 3,389 Total commercial 5 2,644 6 745 11 3,389 Total 13 $ 7,107 27 $ 5,831 40 $ 12,938 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 years ended December 31, 2017 2016, Modification Type (Dollars in thousands) Number of Balance Prior Balance at Change in Change in Financial Impact Year Ended December 31, 2017 Real estate: Construction 1 $ 456 $ 456 $ 456 $ -- $ -- Single-family residential 1 139 130 130 -- -- Other commercial 3 7,715 7,715 7,715 -- 33 Total real estate 5 8,310 8,301 8,301 -- 33 Commercial: Commercial 11 2,691 2,604 2,565 39 -- Total commercial 11 2,691 2,604 2,565 39 -- Total 16 $ 11,001 $ 10,905 $ 10,866 $ 39 $ 33 Year Ended December 31, 2016 Consumer: Other consumer 2 $ 50 $ 11 $ 11 $ -- $ -- Total consumer 2 50 11 11 -- -- Real estate: Single-family residential 23 1,570 1,518 964 554 -- Other commercial 28 10,291 10,260 9,128 1,132 -- Total real estate 51 11,861 11,778 10,092 1,686 -- Commercial: Commercial 17 1,996 1,968 1,968 -- -- Total commercial 17 1,996 1,968 1,968 -- -- Total 70 $ 13,907 $ 13,757 $ 12,071 $ 1,686 $ -- During the year ended December 31, 2017, sixteen $11.0 12 $26,000 $33,000 December 31, 2017, thirteen $1.2 During year ended December 31, 2016, seventy $13.9 12 $402,000 no not December 31, 2016, fifteen $3.7 There was one December 31, 2017, 12 $440,000 third 2017. one December 31, 2017, 12 90 During the year ended December 31, 2016, one 12 $39,000 one December 31, 2016, 12 $31,000 $69,000 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 $236,000 December 31, 2016 no December 31, 2017 December 31, 2017 2016, $5,057,000 $1,714,000, December 31, 2017 2016, $3,828,000 $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 $17.1 $17.8 310 30 6 December 31, 2017 2016, 310 20, $76.3 $47.8 6, 7 8 December 31, 2017 2016, Loans acquired, covered by loss share agreements, had additional protection provided by the FDIC prior to the termination of the loss share agreements. During the 2015 $954,000 $0.4 December 31, 2015. no no 2016 2017. $954,000 6, 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, $175.6 $166.0 December 31, 2017 December 31, 2016, The following table presents a summary of loans by credit risk rating, segregated by class of loans. (In thousands) Risk Rate Risk Rate Risk Rate Risk Rate Risk Rate Total December 31, 2017 Consumer: Credit cards $ 184,920 $ -- $ 502 $ -- $ -- $ 185,422 Other consumer 275,160 -- 4,934 -- -- 280,094 Total consumer 460,080 -- 5,436 -- -- 465,516 Real estate: Construction 603,126 5,795 5,218 16 -- 614,155 Single family residential 1,066,902 3,954 23,490 287 -- 1,094,633 Other commercial 2,480,293 19,581 30,950 -- -- 2,530,824 Total real estate 4,150,321 29,330 59,658 303 -- 4,239,612 Commercial: Commercial 736,377 74,254 14,402 50 134 825,217 Agricultural 146,065 24 2,190 23 -- 148,302 Total commercial 882,442 74,278 16,592 73 134 973,519 Other 26,962 -- -- -- -- 26,962 Loans acquired 4,782,384 198,314 93,378 -- -- 5,074,076 Total $ 10,302,189 $ 301,922 $ 175,064 $ 376 $ 134 $ 10,779,685 (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 Net (charge-offs)/recoveries for the years ended December 31, 2017 2016, (In thousands) 2017 2016 Consumer: Credit cards $ (2,884 ) $ (2,288 ) Other consumer (1,528 ) (1,459 ) Total consumer (4,412 ) (3,747 ) Real estate: Construction 100 (16 ) Single family residential (1,045 ) (706 ) Other commercial (6,054 ) (6,444 ) Total real estate (6,999 ) (7,166 ) Commercial: Commercial (7,734 ) (1,255 ) Agricultural -- (2,336 ) Total commercial (7,734 ) (3,591 ) Total $ (19,145 ) $ (14,504 ) 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 years ended December 31, 2017 2016. one not (In thousands) Commercial Real Credit Other Total December 31, 2017 Balance, beginning of year (2) $ 7,739 $ 21,817 $ 3,779 $ 2,951 $ 36,286 Provision for loan losses (1) 7,002 12,463 2,889 2,173 24,527 Charge-offs (7,837 ) (7,989 ) (3,905 ) (3,767 ) (23,498 ) Recoveries 103 990 1,021 2,239 4,353 Net charge-offs (7,734 ) (6,999 ) (2,884 ) (1,528 ) (19,145 ) Balance, end of year (2) $ 7,007 $ 27,281 $ 3,784 $ 3,596 $ 41,668 Period-end amount allocated to: Loans individually evaluated for impairment $ -- $ 338 $ -- $ -- $ 338 Loans collectively evaluated for impairment 7,007 26,943 3,784 3,596 41,330 Balance, end of year (2) $ 7,007 $ 27,281 $ 3,784 $ 3,596 $ 41,668 December 31, 2016 Balance, beginning of year (2) $ 5,985 $ 19,522 $ 3,893 $ 1,951 $ 31,351 Provision for loan losses (1) 5,345 9,461 2,174 2,459 19,439 Charge-offs (3,956 ) (7,517 ) (3,195 ) (1,975 ) (16,643 ) Recoveries 365 351 907 516 2,139 Net charge-offs (3,591 ) (7,166 ) (2,288 ) (1,459 ) (14,504 ) Balance, end of year (2) $ 7,739 $ 21,817 $ 3,779 $ 2,951 $ 36,286 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, end of year (2) $ 7,739 $ 21,817 $ 3,779 $ 2,951 $ 36,286 ( 1 Provision for loan losses of $1,866,000 December 31, 2017 ( December 31, 2017 $26,393,000 $2.4 December 31, 2017 $418,000. $626,000 December 31, 2016 ( December 31, 2016 $20,065,000 $626,000 no ( 2 Allowance for loan losses at December 31, 2017 $418,000 not December 31, 2016 2015 $954,000 December 31, 2017, 2016 2015 $42,086,000, $37,240,000 $32,305,000, Activity in the allowance for loan losses for the year ended December 31, 2015 (In thousands) Commercial Real Credit Other Total December 31, 2015 Balance, beginning of year $ 6,962 $ 15,161 $ 5,445 $ 1,460 $ 29,028 Provision for loan losses 258 5,738 665 1,625 8,286 Charge-offs (1,415 ) (1,580 ) (3,107 ) (1,672 ) (7,774 ) Recoveries 180 203 890 538 1,811 Net charge-offs (1,235 ) (1,377 ) (2,217 ) (1,134 ) (5,963 ) Balance, end of year $ 5,985 $ 19,522 $ 3,893 $ 1,951 $ 31,351 The Company’s recorded investment in loans, excluding loans acquired, as of December 31, 2017 2016 (In thousands) Commercial Real Credit Other Total December 31, 2017 Loans individually evaluated for impairment $ 7,610 $ 31,538 $ 170 $ 4,605 $ 43,923 Loans collectively evaluated for impairment 965,909 4,208,074 185,252 302,451 5,661,686 Balance, end of period $ 973,519 $ 4,239,612 $ 185,422 $ 307,056 $ 5,705,609 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 |