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Accounting for Certain Loans Acquired in a Purchase (Tables)
 12 Months Ended
Dec. 31, 2016
Receivables [Abstract]  
Schedule of Outstanding Balance and Carrying Amount of Acquired Loans
The following tables include the outstanding balance and carrying amount of all acquired loans which are included in the Corporation's balance sheet at December 31, 2016 and December 31, 2015.

December 31, 2016

Ameriana
 
C Financial
 
Community
 
CFS
 
SCB
 
Total
Outstanding Balance:
 
 
 
 
 
 
 
 
 
 
 
Commercial and industrial loans
$
8,003

 
$
85

 
$
2,269

 
$
23,327

 
$
3,552

 
$
37,236

Agricultural production financing and other loans to farmers
 
 
 
 
1,030

 
50

 
1,630

 
2,710

Real estate loans:
 
 
 
 
 
 
 
 
 
 
 
Construction
22,017

 
2,835

 
4,026

 
420

 
 
 
29,298

Commercial and farmland
103,075

 
22,130

 
36,947

 
131,895

 
9,315

 
303,362

Residential
103,414

 
44,101

 
9,363

 
96,627

 
4,135

 
257,640

       Home Equity
11,728

 
7,947

 
6,326

 
26,894

 
11,924

 
64,819

Individuals' loans for household and other personal expenditures
762

 
2

 
147

 
201

 
30

 
1,142

Other commercial loans
1,825

 
 
 
 
 
65

 
 
 
1,890

Total
$
250,824

 
$
77,100

 
$
60,108

 
$
279,479

 
$
30,586

 
$
698,097


 
 
 
 
 
 
 
 
 
 
 
Carrying Amount
$
240,053

 
$
75,194

 
$
56,007

 
$
266,845

 
$
27,318

 
$
665,417

Allowance
265

 
 
 
23

 
92

 
 
 
380

Carrying Amount Net of Allowance
$
239,788

 
$
75,194

 
$
55,984

 
$
266,753

 
$
27,318

 
$
665,037



 
December 31, 2015
 
Ameriana
 
C Financial
 
Community
 
CFS
 
SCB
 
Total
Outstanding Balance:
 
 
 
 
 
 
 
 
 
 
 
Commercial and industrial loans
$
21,888

 
$
104

 
$
6,769

 
$
52,060

 
$
4,620

 
$
85,441

Agricultural production financing and other loans to farmers
 
 
 
 
1,761

 
 
 
1,288

 
3,049

Real estate loans:
 
 
 
 
 
 
 
 
 
 
 
Construction
23,365

 
6,214

 
10,436

 
976

 
 
 
40,991

Commercial and farmland
144,514

 
27,838

 
49,997

 
189,372

 
13,293

 
425,014

Residential
123,231

 
55,856

 
21,886

 
118,105

 
6,063

 
325,141

       Home Equity
14,261

 
9,144

 
8,231

 
31,986

 
13,431

 
77,053

Individuals' loans for household and other personal expenditures
1,731

 
10

 
461

 
443

 
48

 
2,693

Other commercial loans
1,928

 
 
 
 
 
72

 
 
 
2,000

Total
$
330,918

 
$
99,166

 
$
99,541

 
$
393,014

 
$
38,743

 
$
961,382

 
 
 
 
 
 
 
 
 
 
 
 
Carrying Amount
$
319,664

 
$
96,829

 
$
93,355

 
$
373,649

 
$
34,092

 
$
917,589

Allowance
 
 
 
 
4

 
149

 
 
 
153

Carrying Amount Net of Allowance
$
319,664

 
$
96,829

 
$
93,351

 
$
373,500

 
$
34,092

 
$
917,436
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 tables below. The tables reflect only purchased loans accounted for under ASC 310-30 and not the entire portfolio of purchased loans.
 
Twelve Months Ended December 31, 2016
 
Ameriana
 
C Financial
 
Community
 
CFS
 
SCB
 
Total
Beginning balance
$
2,160

 
$
114

 
$
1,508

 
$
1,188

 
$
642

 
$
5,612

Additions
 
 
 
 
 
 
 
 
 
 
 
Accretion
(311
)
 
(123
)
 
(1,119
)
 
(4,268
)
 
(756
)
 
(6,577
)
Reclassification from nonaccretable
12

 
82

 
858

 
3,827

 
393

 
5,172

Disposals
(232
)
 
 
 
(14
)
 
(11
)
 
 
 
(257
)
Ending balance
$
1,629

 
$
73

 
$
1,233

 
$
736

 
$
279

 
$
3,950




 
Twelve Months Ended December 31, 2015
 
Ameriana
 
C Financial
 
Community
 
CFS
 
SCB
 
Total
Beginning balance
 
 
 
 
$
2,122

 
$
2,400

 
$
868

 
$
5,390

Additions
$
2,160

 
$
145

 
 
 
 
 
 
 
2,305

Accretion
 
 
(31
)
 
(723
)
 
(4,050
)
 
(1,046
)
 
(5,850
)
Reclassification from nonaccretable
 
 
 
 
249

 
2,854

 
822

 
3,925

Disposals
 
 
 
 
(140
)
 
(16
)
 
(2
)
 
(158
)
Ending balance
$
2,160

 
$
114

 
$
1,508

 
$
1,188

 
$
642

 
$
5,612




Twelve Months Ended December 31, 2014

Community
 
CFS
 
SCB
 
Total
Beginning balance
 
 
$
4,164

 
$
1,388

 
$
5,552

Additions
$
2,234

 
 
 
 
 
2,234

Accretion
(231
)
 
(4,146
)
 
(1,062
)
 
(5,439
)
Reclassification from nonaccretable
119

 
2,553

 
577

 
3,249

Disposals
 
 
(171
)
 
(35
)
 
(206
)
Ending balance
$
2,122

 
$
2,400

 
$
868

 
$
5,390
Schedule of Loans Acquired for which Contractually Required Payments would not be Collected
The following table presents loans acquired during the period ending December 31, 2015, for which it was probable at acquisition that all contractually required payments would not be collected. There were no loans acquired during the period ending December 31, 2016.

2015

Ameriana

C Financial

Total
Contractually required payments receivable at acquisition date
$
23,172


$
2,632


$
25,804

Nonaccretable difference
11,592


637


12,229

Expected cash flows at acquisition date
11,580


1,995


13,575

Accretable difference
2,160


145


2,305

Basis in loans at acquisition date
$
9,420


$
1,850


$
11,270