Acquired Credit Impaired Loans (Tables)

9 Months Ended

Sep. 30, 2015

Receivables [Abstract]

Schedule Of Carrying Values Of Certain Loans Acquired In A Transfer Not Accounted For As Debt Securities

The following table provides at September 30, 2015 and December 31, 2014 the major classifications of acquired credit impaired loans that are accounted for in accordance with FASB ASC 310-30 (in thousands):

	September 30, 2015		December 31, 2014
Commercial & industrial	$	1,754	1,092
Commercial, secured by real estate	8,173		12,984
Residential real estate	3,082		3,425
Consumer	43		81
Agricultural	39		101
Other loans, including deposit overdrafts	519		513
	13,610		18,196
Less allowance for loan losses	—		303
Loans, net	13,610		17,893

Outstanding and related carrying amount for acquired impaired loans

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

	September 30, 2015		December 31, 2014
Outstanding balance	$	17,923	26,697
Carrying amount	13,610		18,196

Accretable discount related to acquired impaired loans

Activity during the nine months ended September 30, 2015 and 2014 for the accretable discount related to acquired credit impaired loans is as follows (in thousands):

	2015			2014
Accretable discount at beginning of year	$	2,674		1,107
Accretable discount acquired during period	413			2,163
Reclass from nonaccretable discount to accretable discount	957			140
Less disposals	(850		)	(99	)
Less accretion	(1,540		)	(413	)
Accretable discount at September 30,	$	1,654		2,898