Loans, Notes, Trade and Other Receivables Disclosure [Text Block] | 8. Loans September 30, December 31, 2017 2016 (In Thousands) Real Estate: Secured by 1-4 family residential $ 271,051 $ 207,550 Secured by multi-family residential 212,092 196,983 Secured by commercial real estate 993,603 843,579 Construction 244,920 182,886 1,721,666 1,430,998 Other Loans: Commercial 510,240 469,055 Home equity and improvement 132,220 118,429 Consumer finance 29,009 16,680 671,469 604,164 Total loans 2,393,135 2,035,162 Deduct: Undisbursed loan funds (115,714) (93,355) Net deferred loan origination fees and costs (1,379) (1,320) Allowance for loan loss (26,341) (25,884) Totals $ 2,249,701 $ 1,914,603 The table above includes loans acquired during 2017 totaling $ 285.4 5.4 232.5 4.2 Loan segments have been identified by evaluating the portfolio based on collateral and credit risk characteristics. Multi- 1-4 Family Family Home Equity Quarter Ended September 30, Residential Residential Commercial and Consumer 2017 Real Estate Real Estate Real Estate Construction Commercial Improvement Finance Total Beginning Allowance $ 2,641 $ 2,193 $ 10,136 $ 540 $ 7,973 $ 2,199 $ 233 $ 25,915 Charge-Offs (60) 0 0 0 (64) (92) (20) (236) Recoveries 11 0 103 0 18 59 9 200 Provisions (54) 110 232 38 98 19 19 462 Ending Allowance $ 2,538 $ 2,303 $ 10,471 $ 578 $ 8,025 $ 2,185 $ 241 $ 26,341 Multi- 1-4 Family Family Home Equity Quarter Ended September 30, Residential Residential Commercial and Consumer 2016 Real Estate Real Estate Real Estate Construction Commercial Improvement Finance Total Beginning Allowance $ 2,839 $ 2,365 $ 10,904 $ 633 $ 6,740 $ 2,278 $ 189 $ 25,948 Charge-Offs (111) 0 (79) 0 (26) (74) (24) (314) Recoveries 3 0 62 0 159 40 10 274 Provisions (299) (185) (280) (221) 1,006 (47) 41 15 Ending Allowance $ 2,432 $ 2,180 $ 10,607 $ 412 $ 7,879 $ 2,197 $ 216 $ 25,923 The following table discloses allowance for loan loss activity for the year-to-date periods ended September 30, 2017 and 2016 by portfolio segment and impairment method (In Thousands): 1-4 Family Multi- Family Home Equity Year-to-date Period Ended Residential Residential Commercial and Consumer September 30, 2017 Real Estate Real Estate Real Estate Construction Commercial Improvement Finance Total Beginning Allowance $ 2,627 $ 2,228 $ 10,625 $ 450 $ 7,361 $ 2,386 $ 207 $ 25,884 Charge-Offs (109) 0 (400) 0 (2,091) (246) (112) (2,958) Recoveries 100 32 220 0 227 118 83 780 Provisions (80) 43 26 128 2,528 (73) 63 2,635 Ending Allowance $ 2,538 $ 2,303 $ 10,471 $ 578 $ 8,025 $ 2,185 $ 241 $ 26,341 1-4 Family Multi- Family Home Equity Year-to-date Period Ended Residential Residential Commercial and Consumer September 30, 2016 Real Estate Real Estate Real Estate Construction Commercial Improvement Finance Total Beginning Allowance $ 3,212 $ 2,151 $ 11,772 $ 517 $ 5,255 $ 2,304 $ 171 $ 25,382 Charge-Offs (203) 0 (92) 0 (381) (170) (41) (887) Recoveries 123 0 468 0 234 113 58 996 Provisions (700) 29 (1,541) (105) 2,771 (50) 28 432 Ending Allowance $ 2,432 $ 2,180 $ 10,607 $ 412 $ 7,879 $ 2,197 $ 216 $ 25,923 1-4 Family Multi Family Residential Residential Commercial Home Equity Consumer Real Estate Real Estate Real Estate Construction Commercial & Improvement Finance Total Allowance for loan losses: Ending allowance balance attributable to loans: Individually evaluated for impairment $ 165 $ 3 $ 109 $ - $ 56 $ 281 $ $ 614 Collectively evaluated for impairment 2,373 2,300 10,362 578 7,969 1,904 241 25,727 Acquired with deteriorated credit quality - - - - - - - - Total ending allowance balance $ 2,538 $ 2,303 $ 10,471 $ 578 $ 8,025 $ 2,185 $ 241 $ 26,341 Loans: Loans individually evaluated for impairment $ 6,975 $ 2,069 $ 30,387 $ - $ 14,019 $ 1,199 $ 51 $ 54,700 Loans collectively evaluated for impairment 263,456 210,030 964,767 129,333 497,712 131,562 28,967 2,225,827 Loans acquired with deteriorated credit quality 1,092 303 2,137 - 333 - - 3,865 Total ending loans balance $ 271,523 $ 212,402 $ 997,291 $ 129,333 $ 512,064 $ 132,761 $ 29,018 $ 2,284,392 The following table presents the balance in the allowance for loan losses and the recorded investment in loans by portfolio segment and based on impairment method as of December 31, 2016 (In Thousands): 1-4 Family Multi Family Residential Residential Commercial Home Equity Consumer Real Estate Real Estate Real Estate Construction Commercial & Improvement Finance Total Allowance for loan losses: Ending allowance balance attributable to loans: Individually evaluated for impairment $ 202 $ 4 $ 255 $ - $ 35 $ 313 $ - $ 809 Collectively evaluated for impairment 2,425 2,224 10,370 450 7,326 2,073 207 25,075 Acquired with deteriorated credit quality - - - - - - - - Total ending allowance balance $ 2,627 $ 2,228 $ 10,625 $ 450 $ 7,361 $ 2,386 $ 207 $ 25,884 Loans: Loans individually evaluated for impairment $ 6,898 $ 3,483 $ 13,570 $ - $ 2,154 $ 1,269 $ 59 $ 27,433 Loans collectively evaluated for impairment 200,907 193,714 832,446 89,244 468,246 117,744 16,625 1,918,926 Loans acquired with deteriorated credit quality - - - - 11 - - 11 Total ending loans balance $ 207,805 $ 197,197 $ 846,016 $ 89,244 $ 470,411 $ 119,013 $ 16,684 $ 1,946,370 Three Months Ended September 30, 2017 Nine Months Ended September 30, 2017 Interest Cash Basis Interest Cash Basis Average Income Income Average Income Income Balance Recognized Recognized Balance Recognized Recognized Residential Owner Occupied $ 4,188 $ 37 $ 37 $ 3,699 $ 99 $ 99 Residential Non Owner Occupied 2,706 33 33 3,136 104 104 Total Residential Real Estate 6,894 70 70 6,835 203 203 Construction - - - - - - Multi-Family 2,084 9 9 2,534 28 28 CRE Owner Occupied 12,127 24 22 9,613 70 70 CRE Non Owner Occupied 3,484 32 31 3,845 105 98 Agriculture Land 13,547 148 44 8,719 335 126 Other CRE 1,590 27 22 1,637 50 42 Total Commercial Real Estate 30,748 231 119 23,814 560 336 Commercial Working Capital 7,033 38 38 5,115 86 90 Commercial Other 5,926 31 27 5,126 82 60 Total Commercial 12,959 69 65 10,241 168 150 Home Equity and Improvement 1,206 11 10 1,228 32 31 Consumer Finance 54 1 1 62 3 4 Total Impaired Loans $ 53,945 $ 391 $ 274 $ 44,714 $ 994 $ 752 The following table presents the average balance, interest income recognized and cash basis income recognized on impaired loans by class of loans (In Thousands): Three Months Ended September 30, 2016 Nine Months Ended September 30, 2016 Interest Cash Basis Interest Cash Basis Average Income Income Average Income Income Balance Recognized Recognized Balance Recognized Recognized Residential Owner Occupied $ 3,876 $ 34 $ 33 $ 3,892 $ 109 $ 106 Residential Non Owner Occupied 2,935 29 29 3,234 95 94 Total Residential Real Estate 6,811 63 62 7,126 204 200 Construction - - - - - - Multi-Family 3,607 14 14 4,087 68 68 CRE Owner Occupied 7,171 30 30 7,810 134 115 CRE Non Owner Occupied 6,341 73 73 5,220 178 175 Agriculture Land 1,851 16 2 2,427 66 16 Other CRE 1,570 13 13 1,556 31 31 Total Commercial Real Estate 16,933 132 118 17,013 409 337 Commercial Working Capital 2,259 26 11 1,769 56 33 Commercial Other 2,198 8 7 2,742 36 34 Total Commercial 4,457 34 18 4,511 92 67 Home Equity and Improvement 1,446 12 12 1,631 40 40 Consumer Finance 65 1 1 69 3 3 Total Impaired Loans $ 33,319 $ 256 $ 225 $ 34,437 $ 816 $ 715 The following table presents loans individually evaluated for impairment by class of loans (In Thousands): September 30, 2017 December 31, 2016 Allowance Allowance Unpaid for Loan Unpaid for Loan Principal Recorded Losses Principal Recorded Losses Balance* Investment Allocated Balance* Investment Allocated With no allowance recorded: Residential Owner Occupied $ 2,400 $ 2,416 $ - $ 1,912 $ 1,765 $ - Residential Non Owner Occupied 1,755 1,748 - 1,691 1,683 - Total 1-4 Family Residential Real Estate 4,155 4,164 - 3,603 3,448 - Multi-Family Residential Real Estate 2,012 2,020 - 3,578 3,430 - CRE Owner Occupied 10,461 9,993 - 2,652 2,353 - CRE Non Owner Occupied 3,397 3,171 - 4,372 4,240 - Agriculture Land 13,068 13,315 - 1,695 1,722 - Other CRE 1,011 804 - 1,225 1,115 - Total Commercial Real Estate 27,937 27,283 - 9,944 9,430 - Construction - - - - - - Commercial Working Capital 8,066 7,998 - 838 786 - Commercial Other 7,594 5,522 - 1,179 967 - Total Commercial 15,660 13,520 - 2,017 1,753 - Home Equity and Home Improvement 332 609 - 631 585 - Consumer Finance 43 43 - 55 55 $ - Total loans with no allowance recorded $ 50,139 $ 47,639 $ - $ 19,828 $ 8,701 With an allowance recorded: Residential Owner Occupied $ 1,887 $ 1,866 $ 140 $ 2,348 $ 2,319 $ 157 Residential Non Owner Occupied 955 945 25 1,137 1,131 45 Total 1-4 Family Residential Real Estate 2,842 2,811 165 3,485 3,450 202 Multi-Family Residential Real Estate 49 49 3 53 53 4 CRE Owner Occupied 2,432 1,973 51 2,362 1,894 102 CRE Non Owner Occupied 292 294 15 1,618 1,479 108 Agriculture Land 108 110 2 45 45 3 Other CRE 927 727 41 1,144 722 42 Total Commercial Real Estate 3,759 3,104 109 5,169 4,140 255 Construction - - - - - - Commercial Working Capital 163 163 21 230 231 24 Commercial Other 333 336 35 167 170 11 Total Commercial 496 499 56 397 401 35 Home Equity and Home Improvement 593 590 281 688 684 313 Consumer Finance 8 8 - 4 4 - Total loans with an allowance recorded $ 7,747 $ 7,061 $ 614 $ 9,796 $ 8,732 $ 809 * Presented gross of charge offs September 30, December 31, 2017 2016 (In Thousands) Non-accrual loans $ 29,152 $ 14,348 Loans over 90 days past due and still accruing - - Total non-performing loans 29,152 14,348 Real estate and other assets held for sale 532 455 Total non-performing assets $ 29,684 $ 14,803 Troubled debt restructuring, still accruing $ 13,044 $ 10,544 Total Total Non- Current 30-59 days 60-89 days 90+ days Past Due Accrual Residential Owner Occupied $ 171,835 $ 1,105 $ 21 $ 1,281 $ 2,407 $ 2,797 Residential Non Owner Occupied 96,055 638 93 495 1,226 572 Total 1-4 Family Residential Real Estate 267,890 1,743 114 1,776 3,633 3,369 Multi-Family Residential Real Estate 212,402 - - - - - CRE Owner Occupied 395,228 62 143 1,107 1,312 10,745 CRE Non Owner Occupied 402,153 350 - 544 894 2,516 Agriculture Land 135,673 103 - 294 397 3,288 Other Commercial Real Estate 61,427 207 - - 207 545 Total Commercial Real Estate 994,481 722 143 1,945 2,810 17,094 Construction 129,333 - - - - - Commercial Working Capital 227,422 1,522 539 75 2,136 4,067 Commercial Other 281,773 - 379 354 733 4,004 Total Commercial 509,195 1,522 918 429 2,869 8,071 Home Equity/Home Improvement 131,141 1,347 158 115 1,620 546 Consumer Finance 28,762 164 52 40 256 58 Total Loans $ 2,273,204 $ 5,498 $ 1,385 $ 4,305 $ 11,188 $ 29,138 Loans acquired with deteriorated credit quality (included in the totals above) $ 3,698 $ 33 $ - $ 134 $ 167 $ 1,925 Loans acquired in current year (included in totals above) $ 228,225 $ 2,911 $ 625 $ 701 $ 4,237 $ 4,855 The following table presents the aging of the recorded investment in past due and non-accrual loans as of December 31, 2016 by class of loans (In Thousands): Total Total Non- Current 30-59 days 60-89 days 90+ days Past Due Accrual Residential Owner Occupied $ 139,015 $ 56 $ 842 $ 544 $ 1,442 $ 1,931 Residential Non Owner Occupied 66,811 166 308 63 537 992 Total 1-4 Family Residential Real Estate 205,826 222 1,150 607 1,979 2,923 Multi-Family Residential Real Estate 197,197 - - - - 2,637 CRE Owner Occupied 340,233 79 - 1,396 1,475 3,098 CRE Non Owner Occupied 338,724 81 16 426 523 1,808 Agriculture Land 102,397 - - - - 755 Other Commercial Real Estate 62,415 - - 249 249 1,292 Total Commercial Real Estate 843,769 160 16 2,071 2,247 6,953 Construction 89,244 - - - - - Commercial Working Capital 202,786 - 10 38 48 435 Commercial Other 267,189 23 - 365 388 577 Total Commercial 469,975 23 10 403 436 1,012 Home Equity and Home Improvement 117,458 1,125 176 254 1,555 730 Consumer Finance 16,452 85 69 78 232 91 Total Loans $ 1,939,921 $ 1,615 $ 1,421 $ 3,413 $ 6,449 $ 14,346 Troubled Debt Restructurings As of September 30, 2017 and December 31, 2016, the Company had a recorded investment in troubled debt restructurings (“TDRs”) of $ 22.6 16.8 602,000 809,000 55,000 20,000 The Company offers various types of concessions when modifying a loan, however, forgiveness of principal is rarely granted. Each TDR is uniquely designed to meet the specific needs of the borrower. Commercial and industrial loans modified in a TDR often involve temporary interest-only payments, term extensions, and converting revolving credit lines to term loans. Additional collateral or an additional guarantor is often requested when granting a concession. Commercial mortgage loans modified in a TDR often involve temporary interest-only payments, re-amortization of remaining debt in order to lower payments, and sometimes reducing the interest rate lower than the current market rate. Residential mortgage loans modified in a TDR are comprised of loans where monthly payments are lowered, either through interest rate reductions or principal only payments for a period of time, to accommodate the borrowers’ financial needs, interest is capitalized into principal, or the term and amortization are extended. Home equity modifications are made infrequently and usually involve providing an interest rate that is lower than the borrower would be able to obtain due to credit issues. All retail loans where the borrower is in bankruptcy are classified as TDRs regardless of whether or not a concession is made. Of the loans modified in a TDR, as of September 30, 2017 9.6 Loans Modified as a TDR for the Three Loans Modified as a TDR for the Nine Months Ended September 30, 2017 Months Ended September 30, 2017 ($ in thousands) ($ in thousands) Number of Recorded Investment Number of Recorded Investment Troubled Debt Restructurings Loans (as of period end) Loans (as of period end) 1-4 Family Owner Occupied 10 $ 420 18 $ 923 1-4 Family Non Owner Occupied 0 - 3 104 Multi Family 0 - 0 - CRE Owner Occupied 0 - 1 116 CRE Non Owner Occupied 0 - 0 - Agriculture Land 3 280 5 1,731 Other CRE 0 - 2 165 Commercial Working Capital 2 345 7 2,396 Commercial Other 1 47 5 3,511 Home Equity and Improvement 2 72 4 150 Consumer Finance 1 7 3 10 Total 19 $ 1,171 48 $ 9,106 The loans described above decreased the ALLL by $ 5,000 29,000 Loans Modified as a TDR for the Three Loans Modified as a TDR for the Nine Months Ended September 30, 2016 Months Ended September 30, 2016 ($ in thousands) ($ in thousands) Number of Recorded Investment Number of Recorded Investment Troubled Debt Restructurings Loans (as of period end) Loans (as of period end) 1-4 Family Owner Occupied 5 $ 86 10 $ 208 1-4 Family Non Owner Occupied 1 8 3 128 Multi Family 0 - 1 54 CRE Owner Occupied 0 - 0 - CRE Non Owner Occupied 2 215 4 870 Agriculture Land 1 46 1 46 Other CRE 0 - 0 - Commercial Working Capital 0 - 1 226 Commercial Other 0 - 1 590 Home Equity and Improvement 4 52 8 340 Consumer Finance 1 13 2 16 Total 14 $ 420 31 $ 2,478 The loans described above increased the ALLL by $ 31,000 9,000 Of the 2017 modifications, 12 were made TDRs due to the fact that the borrower is in bankruptcy, 5 were made TDR due to terming out lines of credit, 11 were made TDR due to advancing or renewing money to a watch list credit, 7 loans were placed under a forbearance agreement, and 13 were made a TDR because the current debt was refinanced due to maturity or for payment relief. The following tables present loans by class modified as TDRs for which there was a payment default within twelve months following the modification during the three and nine month periods ended September 30, 2017 and September 30, 2016: Three Months Ended September 30, 2017 Nine Months Ended September 30, 2017 ($ in thousands) ($ in thousands) Troubled Debt Restructurings Number of Recorded Investment Number of Recorded Investment That Subsequently Defaulted Loans (as of period end) Loans (as of period end) 1-4 Family Owner Occupied 0 $ - 0 $ - 1-4 Family Non Owner Occupied 0 - 0 - CRE Owner Occupied 0 - 0 - CRE Non Owner Occupied 0 - 0 - Agriculture Land 0 - 0 - Other CRE 0 - 0 - Commercial Working Capital or Other 0 - 1 225 Commercial Other 0 - 0 - Home Equity and Improvement 0 - 0 - Consumer Finance 0 - 0 - Total 0 $ - 1 $ 225 The TDRs that subsequently defaulted described above had no effect on the allowance for loan losses for the three and nine month periods ended September 30, 2017. Three Months Ended September 30, 2016 Nine Months Ended September 30, 2016 ($ in thousands) ($ in thousands) Troubled Debt Restructurings Number of Recorded Investment Number of Recorded Investment That Subsequently Defaulted Loans (as of period end) Loans (as of period end) 1-4 Family Owner Occupied 1 $ 190 1 $ 190 1-4 Family Non Owner Occupied 0 - 0 - CRE Owner Occupied 0 - 0 - CRE Non Owner Occupied 0 - 1 11 Agriculture Land 0 - 0 - Other CRE 0 - 0 - Commercial Working Capital or Other 0 - 0 - Commercial Other 0 - 0 - Home Equity and Improvement 0 - 0 - Consumer Finance 0 - 0 - Total 1 $ 190 2 $ 201 The TDRs that subsequently defaulted described above had no effect on the allowance for loan losses for the three and nine month periods ended September 30, 2016. In order to determine whether a borrower is experiencing financial difficulty, an evaluation is performed on the probability that the borrower will be in payment default on any of its debt in the foreseeable future without the modification. Credit Quality Indicators Loans are categorized into risk categories based on relevant information about the ability of borrowers to service their debt such as: current financial information, historical payment experience, credit documentation, public information, and current economic trends, among other factors. Loans are analyzed individually by classifying the loans as to credit risk. This analysis includes all non-homogeneous loans, such as commercial and commercial real estate loans and certain homogenous mortgage, home equity and consumer loans. This analysis is performed on a quarterly basis. First Defiance uses the following definitions for risk ratings: Special Mention. Loans classified as special mention have a potential weakness that deserves management's close attention. If left uncorrected, these potential weaknesses may result in deterioration of the repayment prospects for the loan or of the institution's credit position at some future date. Substandard. Loans classified as substandard 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 institution will sustain some loss if the deficiencies are not corrected. Doubtful. Loans classified as doubtful have all the weaknesses inherent in those classified as substandard, with the added characteristic that the weaknesses make collection or liquidation in full, on the basis of currently existing facts, conditions, and values, highly questionable and improbable. Not Graded. Loans classified as not graded are generally smaller balance residential real estate, home equity and consumer installment loans which are originated primarily by using an automated underwriting system. These loans are monitored based on their delinquency status and are evaluated individually only if they are seriously delinquent. Loans not meeting the criteria above that are analyzed individually as part of the above described process are considered to be pass rated loans. Special Not Class Pass Mention Substandard Doubtful Graded Total 1-4 Family Owner Occupied $ 7,792 $ 211 $ 2,557 $ - $ 163,681 $ 174,241 1-4 Family Non Owner Occupied 87,087 2,138 3,236 - 4,821 97,282 Total 1-4 Family Real Estate 94,879 2,349 5,793 - 168,502 271,523 Multi-Family Residential Real Estate 208,997 968 2,325 - 112 212,402 CRE Owner Occupied 373,218 10,835 12,287 - 201 396,541 CRE Non Owner Occupied 393,425 4,149 5,473 - - 403,047 Agriculture Land 118,739 2,563 14,769 - - 136,071 Other CRE 58,668 221 1,851 - 892 61,632 Total Commercial Real Estate 944,050 17,768 34,380 - 1,093 997,291 Construction 103,565 1,178 - - 24,590 129,333 Commercial Working Capital 212,733 8,442 8,383 - - 229,558 Commercial Other 270,813 5,279 6,414 - - 282,506 Total Commercial 483,546 13,721 14,797 - - 512,064 Home Equity and Home Improvement - - 588 - 132,173 132,761 Consumer Finance - - 127 - 28,891 29,018 Total Loans $ 1,835,037 $ 35,984 $ 58,010 $ - $ 355,361 $ 2,284,392 Loans acquired with deteriorated credit quality (included in the totals above) $ 46 $ 1,333 $ 2,482 - $ 4 $ 3,865 Loans acquired in current year (included in totals above) $ 168,826 $ 4,742 $ 14,553 - $ 44,341 $ 232,462 As of December 31, 2016, and based on the most recent analysis performed, the risk category of loans by class of loans is as follows (In Thousands): Special Not Class Pass Mention Substandard Doubtful Graded Total Residential Owner Occupied $ 5,980 $ 402 $ 1,824 $ - $ 132,250 $ 140,456 Residential Non Owner Occupied 58,041 1,394 3,480 - 4,434 67,349 Total 1-4 Family Real Estate 64,021 1,796 5,304 - 136,684 207,805 Multi-Family Residential Real Estate 192,369 862 3,852 - 114 197,197 CRE Owner Occupied 316,335 20,559 4,430 - 384 341,708 CRE Non Owner Occupied 332,196 1,617 5,435 - - 339,248 Agriculture Land 98,039 2,355 2,002 - - 102,396 Other CRE 59,561 60 2,297 - 746 62,664 Total Commercial Real Estate 806,131 24,591 14,164 - 1,130 846,016 Construction 67,751 706 - - 20,787 89,244 Commercial Working Capital 193,043 8,301 1,490 - - 202,834 Commercial Other 262,076 3,749 1,752 - - 267,577 Total Commercial 455,119 12,050 3,242 - - 470,411 Home Equity and Home Improvement - - 696 - 118,317 119,013 Consumer Finance - - 90 - 16,594 16,684 Total Loans $ 1,585,391 $ 40,005 $ 27,348 $ - $ 293,626 $ 1,946,370 September 30, 2017 1-4 Family Residential Real Estate $ 1,496 Commercial Real Estate Loans 2,963 Commercial 414 Consumer 2 Total Outstanding Balance $ 4,875 Recorded Investment, net of allowance of $0 $ 3,865 2017 Balance at January 1 $ - New Loans Purchased 1,018 Accretion of Income (163) Reclassifications from Non-accretable - Charge-off of Accretable Yield (8) Balance at September 30 $ 847 For those purchased loans disclosed above, the Company did not increase the allowance for loan losses during the three or nine months ended September 30, 2017. No allowances for loan losses were reversed during the same period. using information as of the date of acquisition 1-4 Family Residential Real Estate $ 1,720 Commercial Real Estate 4,724 Commercial 785 Consumer 4 Total $ 7,233 Cash Flows Expected to be Collected at Acquisition $ 5,721 Fair Value of Acquired Loans at Acquisition $ 4,703 Foreclosure Proceedings Consumer mortgage loans collateralized by residential real estate property that are in the process of foreclosure totaled $ 18,000 30, 2017. |