Acquired Credit Impaired Loans Acquired Credit Impaired Loans

6 Months Ended

Jun. 30, 2014

Receivables [Abstract]

Certain Loans and Debt Securities Acquired in Transfer, Recognizing Interest Income on Impaired Loans, Policy [Policy Text Block]

Acquired Credit Impaired Loans

The following table provides the major classifications of loans acquired during 2014 and 2013 that are accounted for in accordance with FASB ASC 310-30 (in thousands):

	June 30, 2014		December 31, 2013
Commercial and industrial	$	2,501	332
Commercial, secured by real estate	13,461		4,363
Residential real estate	3,930		1,332
Consumer	215		—
Agricultural	115		—
Other loans, including deposit overdrafts	538		—
	20,760		6,027
Less allowance for loan losses	415		—
Loans, net	20,345		6,027

The following table provides the outstanding balance and related carrying amount for acquired credit impaired loans at the dates indicated (in thousands):

	June 30, 2014		December 31, 2013
Outstanding balance	$	30,644	8,220
Carrying amount	20,760		6,027

Activity during 2014 for the accretable discount related to acquired credit impaired loans is as follows (in thousands):

Accretable discount at December 31, 2013	$	1,107
Accretable discount acquired during period	2,163
Reclass from nonaccretable discount to accretable discount	28
Less transferred to other real estate owned	(61		)
Less accretion	(175		)
Accretable discount at June 30, 2014	$	3,062