Acquired Credit Impaired Loans (Tables)

9 Months Ended

Sep. 30, 2018

Certain Loans Acquired In Transfer Not Accounted For As Debt Securities, Acquired During Period, Without Evidence Of Deterioration Of Credit Quality [Table Text Block]

The following table provides certain information at the acquisition date on loans acquired from CFB, not including loans considered to be impaired (in thousands):



Contractually required principal at acquisition	281,639
Less fair value adjustment	1,801
Fair value of acquired loans	279,838

Contractual cash flows not expected to be collected	1,905

Certain Loans Acquired in Transfer Not Accounted for as Debt Securities Acquired During Period [Table Text Block]

The following table provides details at the acquisition date on acquired impaired loans obtained through the merger with CFB that are accounted for in accordance with FASB ASC 310-30 (in thousands):



Contractually required principal at acquisition		4,989
Less contractual cash flows not expected to be collected (nonaccretable difference)		906
Expected cash flows at acquisition		4,083
Less interest component of expected cash flows (accretable discount)		151
Fair value of acquired impaired loans		3,932

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

The following table provides at September 30, 2018 and December 31, 2017 the major classifications of acquired credit impaired loans that are accounted for in accordance with FASB ASC 310-30 (in thousands):



	September 30, 2018		December 31, 2017
Acquired from First Capital Bancshares, Inc.
Commercial & industrial	$	14	$	20
Commercial, secured by real estate	825		848
Residential real estate	919		947
Other loans, including deposit overdrafts	—		—
Total	$	1,758	$	1,815

Acquired from Eaton National Bank & Trust Co.
Commercial & industrial	$	677	$	988
Commercial, secured by real estate	1,588		1,699
Residential real estate	808		892
Other loans, including deposit overdrafts	379		402
Total	$	3,452	$	3,981

Acquired from BNB Bancorp, Inc.
Commercial & industrial	$	—	$	—
Commercial, secured by real estate	1,412		1,501
Residential real estate	161		185
Other loans, including deposit overdrafts	—		—
Total	$	1,573	$	1,686

Acquired from Columbus First Bancorp, Inc.
Commercial & industrial	$	445
Commercial, secured by real estate	3,527
Residential real estate	1,373
Other loans, including deposit overdrafts	—
Total	$	5,345

Total
Commercial & industrial	$	1,136	$	1,008
Commercial, secured by real estate	7,352		4,048
Residential real estate	3,261		2,024
Other loans, including deposit overdrafts	379		402
Total	$	12,128	$	7,482

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, 2018		December 31, 2017
Outstanding balance	$	14,732	$	9,065
Carrying amount	12,128		7,482

Accretable discount related to acquired impaired loans

Activity during the three and nine months ended September 30, 2018 and 2017 for the accretable discount related to acquired credit impaired loans is as follows (in thousands):



	Three Months Ended September 30,						Nine Months Ended September 30,
	2018			2017			2018			2017
Accretable discount at beginning of period	$	633		$	851		$	669		$	1,080
Accretable discount acquired during period	151			—			151			—
Reclassification from nonaccretable discount to accretable discount	—			2			—			160
Less disposals	—			—			—			(170		)
Less accretion	(11		)	(40		)	(47		)	(257		)
Accretable discount at end of period	$	773		$	813		$	773		$	813