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RECEIVABLE FROM FDIC FOR LOSS SHARE AGREEMENTS | 12 Months Ended
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Dec. 31, 2012
Receivable From FDIC For Loss Share Agreements [Abstract] |
Receivable From FDIC For Loss Share Agreements | RECEIVABLE FROM FDIC FOR LOSS SHARE AGREEMENTS BancShares has entered into loss share agreements with the FDIC that provide significant protection regarding certain acquired assets. The expected reimbursements under the loss share agreements were recorded as an indemnification asset at the time of each acquisition. The following table presents the changes in the receivable from the FDIC for loss share agreements:
| 2012 |  | 2011 |  | 2010
Balance, January 1 | $ | 617,377 |  |  | $ | 671,023 |  |  | $ | 249,842 |
Additional receivable from acquisitions | — |  |  | 316,932 |  |  | 512,778 |
Amortization of discounts and premiums, net | (102,394 | ) |  | (32,960 | ) |  | (12,891 | )
Receipt of payments from FDIC | (251,972 | ) |  | (293,067 | ) |  | (52,422 | )
Post-acquisition adjustments | 7,181 |  |  | (44,551 | ) |  | (26,284 | )
Balance, December 31 | $ | 270,192 |  |  | $ | 617,377 |  |  | $ | 671,023 |
Post-acquisition adjustments represent the net change in loss estimates related to covered loans and OREO as a result of changes in expected cash flows and the allowance for loan and lease losses related to covered loans. For loans covered by loss share agreements, subsequent decreases in the amount expected to be collected from the borrower or collateral liquidation result in a provision for loan and lease losses, an increase in the allowance for loan and lease losses and a proportional adjustment to the receivable from the FDIC for the estimated amount to be reimbursed. Subsequent increases in the amount expected to be collected from the borrower or collateral liquidation result in the reversal of any previously recorded provision for loan and lease losses and related allowance for loan and lease losses and related adjustments to the receivable from the FDIC, or prospective adjustment to the accretable yield and the related receivable from the FDIC if no provision for loan and lease losses had been recorded previously. Other adjustments include those resulting from amounts owed to the FDIC for unexpected recoveries of amounts previously charged off. Adjustments related to acquisition date fair values, made within one year after the closing date of the respective acquisition, are reflected in the acquisition gain.

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- Definition Represents the fair value of the receivable from the FDIC resulting from FDIC-assisted transactions. Fair value estimated using projected cash flows included in loss share agreements based on expected reimbursements for losses and applicable loss share percentages. Updated as changes in estimates made and payments received from the FDIC + References No definition available. + Details
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