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Purchased Credit Impaired Loans | 9 Months Ended
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Sep. 30, 2014
Receivables [Abstract] |
Purchased Credit Impaired Loans | NOTE 5 - PURCHASED CREDIT IMPAIRED LOANS The Company has loans that were acquired, for which there was, at acquisition, evidence of deterioration of credit quality since origination and for which it was probable, at acquisition, that all contractually required payments would not be collected. The outstanding contractually required principal and interest and the carrying amount of these loans included in the balance sheet amounts of loans at September 30, 2014 and December 31, 2013, are as follows:
|  | September 30, |  |  | December 31, |
|  | 2014 |  |  | 2013 |
Contractually required principal and interest: |  |  |  |  |  |  |  |
Real estate loans |  | $ | 30,905 |  |  | $ | 35,584 |
Commercial loans |  |  | 6,962 |  |  |  | 2,795 |
Outstanding contractually required principal and interest |  | $ | 37,867 |  |  | $ | 38,379 |
Gross carrying amount included in loans receivable |  | $ | 22,945 |  |  | $ | 25,191 |
The changes in accretable yield during the three and nine months ended September 30, 2014 and 2013 in regard to loans transferred at acquisition for which it was probable that all contractually required payments would not be collected are as follows:
|  | Three Months Ended September 30, |  |  | Nine Months Ended September 30, |
|  | 2014 |  |  | 2013 |  |  | 2014 |  |  | 2013 |
Accretable yield, beginning balance |  | $ | 6,883 |  |  | $ | 2,435 |  |  | $ | 4,587 |  |  | $ | 4,244 |
Additions |  |  | — |  |  |  | — |  |  |  | 482 |  |  |  | — |
Accretion |  |  | (1,910 | ) |  |  | (373 | ) |  |  | (3,868 | ) |  |  | (2,180 | )
Reclassification from nonaccretable to accretable yield |  |  | — |  |  |  | — |  |  |  | 3,922 |  |  |  | — |
Disposals |  |  | (10 | ) |  |  | (1 | ) |  |  | (160 | ) |  |  | (3 | )
Accretable yield, ending balance |  | $ | 4,963 |  |  | $ | 2,061 |  |  | $ | 4,963 |  |  | $ | 2,061 |

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- Definition The entire disclosure for certain contractual rights to receive money on demand or on fixed or determinable dates with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 30 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6379141&loc=d3e15032-111544 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=35738203&loc=d3e5212-111524 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 30 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6379141&loc=d3e15029-111544 + Details
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