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FDIC Indemnification Asset

12 Months Ended

Dec. 31, 2017

FDIC Indemnification Asset [Abstract]

Note 6. FDIC Indemnification Asset

As discussed previously in Note 4 – Loans and Asset Quality Information, the Company terminated all loss share agreements with the FDIC effective September 22, 2016. As a result, the remaining balance in the FDIC Indemnification Asset, which represented the estimated amount to be received from the FDIC under the loss share agreements, was written off as indemnification asset expense as of the termination date.

The following presents a rollforward of the FDIC indemnification asset from January 1, 2015 through the date of termination.

($ in thousands)

Balance at January 1, 2015	$	22,569
Increase (decrease) related to unfavorable (favorable) changes in loss estimates		(3,031	)
Increase related to reimbursable expenses		1,232
Cash received		(6,673	)
Decrease related to accretion of loan discount		(5,584	)
Decrease related to settlement of disputed claims		(406	)
Other		332
Balance at December 31, 2015	$	8,439
Increase (decrease) related to unfavorable (favorable) changes in loss estimates		(2,246	)
Increase related to reimbursable expenses		205
Cash paid		1,554
Decrease related to accretion of loan discount		(2,005	)
Other		(236	)
Write off of asset balance upon termination of FDIC loss share agreements effective September 22, 2016		(5,711	)
Balance at December 31, 2016	$	—