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Accounting for Certain Loans Acquired in a Transfer (Tables)

6 Months Ended

Jun. 30, 2014

Amounts of Loans

		June 30 2014				December 31 2013
Commercial
Working capital and equipment		$	276,180			$	241,569
Real estate, including agriculture			347,051				245,313
Tax exempt			4,670				2,898
Other			20,301				15,409
Total			648,202				505,189
Real estate
1–4 family			231,230				181,393
Other			4,293				4,565
Total			235,523				185,958
Consumer
Auto			142,464				139,915
Recreation			5,677				4,839
Real estate/home improvement			34,084				30,729
Home equity			106,517				96,924
Unsecured			4,126				3,825
Other			4,005				3,293
Total			296,873				279,525
Mortgage warehouse			140,896				98,156
Total loans			1,321,494				1,068,828
Allowance for loan losses			(15,660	)			(15,992	)
Loans, net		$	1,305,834			$	1,052,836

Loans Purchased With Evidence Of Credit Deterioration [Member]

Amounts of Loans

The carrying amount of those loans is included in the balance sheet amounts of loans receivable are as follows:

		June 30				June 30				June 30
		2014 Heartland				2014 Summit				2014 Total
Commercial			19,801				73,026			$	92,827
Real estate			10,659				26,075				36,734
Consumer			9,304				9,580				18,884
Outstanding balance		$	39,764			$	108,681			$	148,445
Carrying amount, net of allowance of $494										$	147,951

		December 31 2013				December 31 2013				December 31 2013
		Heartland				Summit				Total
Commercial		$	37,048			$	—			$	37,048
Real estate			11,761				—				11,761
Consumer			11,485				—				11,485
Outstanding balance		$	60,294			$	—			$	60,294
Carrying amount, net of allowance of $389										$	59,905

Accretable Yield or Income Expected to be Collected

Accretable yield, or income expected to be collected for the six months ended June 30, is as follows:

		Heartland				Summit				2014
Balance at January 1		$	3,185			$	494			$	3,185
Additions			—				1,758				1,758
Accretion			(288	)			—				(288	)
Reclassification from nonaccreatable difference			—				—				—
Disposals			(95	)			—				(95	)
Balance at June 30		$	2,802			$	1,758			$	4,560

		Heartland				Summit				2013
Balance at January 1		$	6,111			$	—			$	6,111
Additions			—				—				—
Accretion			(451	)			—				(451	)
Reclassification from nonaccreatable difference			—				—				—
Disposals			(696	)			—				(696	)
Balance at June 30		$	4,964			$	—			$	4,964

X

- Definition

Certain loans acquired in transfer not accounted for as debt securities accretable yield movement.

+ References

No definition available.

+ Details

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X

- Definition

Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.3,4)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 3, 4

-Article 5

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