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Accounting for Certain Loans Acquired in a Transfer (Tables)

9 Months Ended

Sep. 30, 2014

Amounts of Loans

		September 30				December 31
		2014				2013
Commercial
Working capital and equipment		$	292,265			$	241,569
Real estate, including agriculture			354,132				245,313
Tax exempt			8,899				2,898
Other			22,053				15,409
Total			677,349				505,189
Real estate
1–4 family			247,196				181,393
Other			4,543				4,565
Total			251,739				185,958
Consumer
Auto			150,795				139,915
Recreation			5,676				4,839
Real estate/home improvement			35,240				30,729
Home equity			108,608				96,924
Unsecured			3,910				3,825
Other			4,571				3,293
Total			308,800				279,525
Mortgage warehouse			105,133				98,156
Total loans			1,343,021				1,068,828
Allowance for loan losses			(16,160	)			(15,992	)
Loans, net		$	1,326,861			$	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:

		September 30				September 30				September 30
		2014				2014				2014
		Heartland				Summit				Total
Commercial			18,527				67,646			$	86,173
Real estate			10,055				24,747				34,802
Consumer			8,287				9,106				17,393
Outstanding balance		$	36,869			$	101,499			$	138,368
Carrying amount, net of allowance of $205										$	138,163
		December 31				December 31				December 31
		2013				2013				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 nine months ended September 30, is as follows:

		Nine Months Ended September 30, 2014
		Heartland				Summit				Total
Balance at January 1		$	3,185			$	-			$	3,185
Additions			-				1,688				1,688
Accretion			(425	)			(222	)			(647	)
Reclassification from nonaccreatable difference			-				-				-
Disposals			(210	)			(46	)			(256	)
Balance at September 30		$	2,550			$	1,420			$	3,970
		Nine Months Ended September 30, 2013
		Heartland				Summit				Total
Balance at January 1		$	6,111			$	—			$	6,111
Additions			—				—				—
Accretion			(1,016	)			—				(1,016	)
Reclassification from nonaccreatable difference			—				—				—
Disposals			(1,629	)			—				(1,629	)
Balance at September 30		$	3,466			$	—			$	3,466

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

+ Details

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