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Accounting for Certain Loans Acquired in a Purchase (Tables)
 6 Months Ended
Jun. 30, 2014
Receivables [Abstract]  
Schedule of Carrying Values of Certain Loans Acquired in a Transfer Not Accounted for as Debt Securities
he following table includes the outstanding balance and carrying amount of loans acquired during the years ended December 31, 2012 and 2013, which are included in the balance sheet amounts of loans receivable at June 30, 2014 and December 31, 2013.

June 30, 2014

December 31, 2013

CFS

SCB

Total

CFS

SCB

Total
Commercial and industrial loans
$
78,574


$
7,637


$
86,211


$
81,303


$
8,184


$
89,487

Agricultural production financing and other loans to farmers



793


793





1,161


1,161

Real estate loans:




 





 
Construction
14,830





14,830


17,962





17,962

Commercial and farmland
285,428


19,819


305,247


311,631


23,418


335,049

Residential
157,355


7,955


165,310


166,754


9,359


176,113

       Home Equity
43,745


16,795


60,540


49,042


18,236


67,278

Individuals' loans for household and other personal expenditures
1,526


173


1,699


2,360


269


2,629

Other Loans
88





88


132


407


539

Total
$
581,546


$
53,172


$
634,718


$
629,184


$
61,034


$
690,218













Carrying Amount
$
549,167


$
44,829


$
593,996


$
585,913


$
50,269


$
636,182

Allowance
365


17


382





229


229

Carrying Amount Net of Allowance
$
548,802


$
44,812


$
593,614


$
585,913


$
50,040


$
635,953
Schedule of Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield Movement
The accretable yield, or income expected to be collected, and reclassifications from nonaccretable yield, are identified in the table below.


Three Months Ended June 30, 2014

Three Months Ended June 30, 2013

CFS

SCB

Total

SCB
Beginning balance
$
12,411


$
5,415


$
17,826


$
4,371

Additions










Accretion
(1,731
)

(442
)

(2,173
)

(412
)
Reclassification from nonaccretable
1,543


136


1,679



Disposals
(138
)

(40
)

(178
)


Ending balance
$
12,085


$
5,069


$
17,154


$
3,959





Six Months Ended June 30, 2014

Six Months Ended June 30, 2013

CFS

SCB

Total

SCB
Beginning balance
$
13,435


$
5,864


$
19,299


$
5,142

Additions










Accretion
(2,886
)

(1,056
)

(3,942
)

(1,183
)
Reclassification from nonaccretable
1,781


389


2,170



Disposals
(245
)

(128
)

(373
)


Ending balance
$
12,085


$
5,069


$
17,154


$
3,959