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Basis Of Presentation (Tables) | 9 Months Ended
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Sep. 30, 2011
Basis Of Presentation [Abstract] |
Restated Financial Statement Line Items And Regulatory Capital Ratios |
Effect on Consolidated Condensed Balance Sheets
|  | September 30, 2011 |
|  | As Previously Reported |  |  | As Restated |  |  | Effect of Change |
Allowance for loan losses |  | $ | 100,248 |  |  | $ | 107,310 |  |  | $ | 7,062 |
Net loans |  |  | 4,580,327 |  |  |  | 4,573,265 |  |  |  | (7,062 | )
Other assets |  |  | 161,501 |  |  |  | 163,973 |  |  |  | 2,472 |
Total assets |  |  | 7,099,688 |  |  |  | 7,095,098 |  |  |  | (4,590 | )
Retained earnings |  |  | 434,711 |  |  |  | 430,121 |  |  |  | (4,590 | )
Total stockholders' equity |  |  | 759,643 |  |  |  | 755,053 |  |  |  | (4,590 | )
Total liabilities and stockholders' equity |  |  | 7,099,688 |  |  |  | 7,095,098 |  |  |  | (4,590 | )
Effect on Consolidated Condensed Statements of Income
|  | Three months ended September 30, 2011 |
|  | As Previously Reported |  |  | As Restated |  |  | Effect of Change |
Provision for loan losses |  | $ | 18,525 |  |  | $ | 16,438 |  |  | $ | (2,087 | )
Net interest income after provision for loan losses |  |  | 49,095 |  |  |  | 51,182 |  |  |  | 2,087 |
OREO devaluations |  |  | (1,688 | ) |  |  | (588 | ) |  |  | 1,100 |
Other income |  |  | 16,927 |  |  |  | 18,027 |  |  |  | 1,100 |
Income before income taxes |  |  | 23,888 |  |  |  | 27,075 |  |  |  | 3,187 |
Income taxes |  |  | 5,579 |  |  |  | 6,694 |  |  |  | 1,115 |
Net income |  |  | 18,309 |  |  |  | 20,381 |  |  |  | 2,072 |
Net income available to common shareholders |  |  | 16,845 |  |  |  | 18,917 |  |  |  | 2,072 |
Earnings per common share |  |  |  |  |  |  |  |  |  |  |  |
Basic |  | $ | 1.09 |  |  | $ | 1.23 |  |  | $ | 0.14 |
Diluted |  | $ | 1.09 |  |  | $ | 1.23 |  |  | $ | 0.14 |
Effect on Consolidated Condensed Statements of Income
|  | Nine months ended September 30, 2011 |
|  | As Previously Reported |  |  | As Restated |  |  | Effect of Change |
Provision for loan losses |  | $ | 55,925 |  |  | $ | 43,054 |  |  | $ | (12,871 | )
Net interest income after provision for loan losses |  |  | 151,030 |  |  |  | 163,901 |  |  |  | 12,871 |
OREO devaluations |  |  | (11,339 | ) |  |  | (6,478 | ) |  |  | 4,861 |
Other income |  |  | 43,334 |  |  |  | 48,195 |  |  |  | 4,861 |
Income before income taxes |  |  | 80,874 |  |  |  | 98,606 |  |  |  | 17,732 |
Income taxes |  |  | 20,870 |  |  |  | 27,076 |  |  |  | 6,206 |
Net income |  |  | 60,004 |  |  |  | 71,530 |  |  |  | 11,526 |
Net income available to common shareholders |  |  | 55,612 |  |  |  | 67,138 |  |  |  | 11,526 |
Earnings per common share |  |  |  |  |  |  |  |  |  |  |  |
Basic |  | $ | 3.61 |  |  | $ | 4.36 |  |  | $ | 0.75 |
Diluted |  | $ | 3.61 |  |  | $ | 4.36 |  |  | $ | 0.75 |
Effect on Consolidated Condensed Statements of Changes in Stockholders' Equity
|  | Nine months ended September 30, 2011 |
|  | As Previously Reported |  |  | As Restated |  |  | Effect of Change |
Retained earnings, December 31, 2010 |  | $ | 422,458 |  |  | $ | 406,342 |  |  | $ | (16,116 | )
Net income |  |  | 60,004 |  |  |  | 71,530 |  |  |  | 11,526 |
Total comprehensive income |  |  | 60,996 |  |  |  | 72,522 |  |  |  | 11,526 |
Retained earnings, September 30, 2011 |  |  | 434,711 |  |  |  | 430,121 |  |  |  | (4,590 | )
Effect on Consolidated Condensed Statements of Cash Flows
|  | Nine months ended September 30, 2011 |
|  | As Previously Reported |  |  | As Restated |  |  | Effect of Change |
Net income |  | $ | 60,004 |  |  | $ | 71,530 |  |  | $ | 11,526 |
Provision for loan losses |  |  | 55,925 |  |  |  | 43,054 |  |  |  | (12,871 | )
OREO devaluations |  |  | 11,339 |  |  |  | 6,478 |  |  |  | (4,861 | )
(Increase) in other assets |  |  | (41,662 | ) |  |  | (35,456 | ) |  |  | 6,206 |
Effect on Park National Corporation's Capital Ratios
|  | September 30, 2011 |
|  | As Previously Reported |  |  | As Restated |  |  | Effect of Change |
Tier 1 Leverage Ratio |  |  | 9.73 | % |  |  | 9.67 | % |  |  | -0.06 | %
Tier 1 Risk-based Capital Ratio |  |  | 14.04 | % |  |  | 13.96 | % |  |  | -0.08 | %
Total Risk-based Capital Ratio |  |  | 16.52 | % |  |  | 16.44 | % |  |  | -0.08 | %

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- Definition Tabular disclosure of prior period adjustments to previously issued financial statements including (1) the effect of the correction on each financial statement line item and any per-share amounts affected for each prior period presented (2) the cumulative effect of the change on retained earnings or other appropriate components of equity or net assets in the statement of financial position, as of the beginning of the earliest period presented, and (3) the effect of the prior period adjustments (both gross and net of applicable income tax) on the net income of each prior period presented in the entity's annual report for the year in which the adjustments are made. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=6801783&loc=d3e22658-107794 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6801783&loc=d3e22663-107794 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Principles Board Opinion (APB) -Number 9 -Paragraph 26 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 154 -Paragraph 26 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=6801783&loc=d3e22644-107794 + Details
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