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Accounting for Certain Loans Acquired in a Transfer (Tables)

3 Months Ended

Mar. 31, 2015

Amounts of Loans

		March 31				December 31
		2015				2014
Commercial
Working capital and equipment		$	311,789			$	300,940
Real estate, including agriculture			354,356				343,455
Tax exempt			8,890				8,595
Other			20,701				21,324
Total			695,736				674,314
Real estate
1–4 family			256,809				250,799
Other			3,581				3,826
Total			260,390				254,625
Consumer
Auto			160,668				154,538
Recreation			5,645				5,673
Real estate/home improvement			38,371				38,288
Home equity			112,180				112,426
Unsecured			3,437				3,613
Other			6,033				5,921
Total			326,334				320,459
Mortgage warehouse			178,899				129,156
Total loans			1,461,359				1,378,554
Allowance for loan losses			(16,634	)			(16,501	)
Loans, net		$	1,444,725			$	1,362,053

Loans Purchased With Evidence Of Credit Deterioration [Member]

Amounts of Loans

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

		March 31				March 31				March 31
		2015				2015				2015
		Heartland				Summit				Total
Commercial			15,378				59,398			$	74,776
Real estate			8,460				22,379				30,839
Consumer			6,954				7,749				14,703
Outstanding balance		$	30,792			$	89,526			$	120,318
Carrying amount, net of allowance of $254										$	120,064
		December 31 2014 Heartland				December 31 2014 Summit				December 31 2014 Total
Commercial		$	18,307			$	66,371			$	84,678
Real estate			9,734				24,653				34,387
Consumer			8,447				8,975				17,422
Outstanding balance		$	36,488			$	99,999			$	136,487
Carrying amount, net of allowance of $359										$	136,128

Accretable Yield or Income Expected to be Collected

Accretable yield, or income expected to be collected for the three months ended March 31, is as follows:

		Three Months Ended March 31, 2015
		Heartland				Summit				Total
Balance at January 1		$	2,400			$	1,268			$	3,668
Additions			—				—				—
Accretion			(107	)			(99	)			(206	)
Reclassification from nonaccretable difference			—				—				—
Disposals			(88	)			(49	)			(137	)
Balance at December 31		$	2,205			$	1,120			$	3,325
		Three Months Ended March 31, 2014
		Heartland				Summit				Total
Balance at January 1		$	3,185			$	—			$	3,185
Additions			—				—				—
Accretion			(138	)			—				(138	)
Reclassification from nonaccretable difference			—				—				—
Disposals			(18	)			—				(18	)
Balance at December 31		$	3,029			$	—			$	3,029

X

- Definition

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

+ References

No definition available.

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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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