XML 113 R58.htm IDEA: XBRL DOCUMENT
v2.4.1.9

Note 8: Acquired Loans, Loss Sharing Agreements and FDIC Indemnification Assets: FDIC Indemnification Asset Roll Forward (Tables) | 3 Months Ended
--- | ---
Mar. 31, 2015
TeamBank |
FDIC Indemnification Asset Roll Forward |
| March 31, 2015
|  |  | Foreclosed
| Loans |  | Assets
(In Thousands) |  |  |
Initial basis for loss sharing determination, |  |  |
net of activity since acquisition date | $40,664 |  | $72
Reclassification from nonaccretable discount to accretable discount |  |  |
due to change in expected losses (net of accretion to date) | (1,832) |  | —
Original estimated fair value of assets, net of activity since |  |  |
acquisition date | (38,626) |  | (71)
Expected loss remaining | 206 |  | 1
Assumed loss sharing recovery percentage | 89% |  | 100%
Estimated loss sharing value | 183 |  | 1
Indemnification asset to be amortized resulting from |  |  |
change in expected losses | 406 |  | —
FDIC indemnification asset | $589 |  | $1
| December 31, 2014
|  |  | Foreclosed
| Loans |  | Assets
(In Thousands) |  |  |
Initial basis for loss sharing determination, |  |  |
net of activity since acquisition date | $43,855 |  | $132
Reclassification from nonaccretable discount to accretable discount |  |  |
due to change in expected losses (net of accretion to date) | (1,923) |  | —
Original estimated fair value of assets, net of activity since |  |  |
acquisition date | (41,560) |  | (119)
Expected loss remaining | 372 |  | 13
Assumed loss sharing recovery percentage | 85% |  | 77%
Estimated loss sharing value | 315 |  | 10
Indemnification asset to be amortized resulting from |  |  |
change in expected losses | 359 |  | —
FDIC indemnification asset | $674 |  | $10
Vantus Bank |
FDIC Indemnification Asset Roll Forward |
| March 31, 2015
|  |  | Foreclosed
| Loans |  | Assets
(In Thousands) |  |  |
Initial basis for loss sharing determination, |  |  |
net of activity since acquisition date | $39,588 |  | $1,084
Reclassification from nonaccretable discount to accretable discount |  |  |
due to change in expected losses (net of accretion to date) | (765) |  | —
Original estimated fair value of assets, net of activity since |  |  |
acquisition date | (38,571) |  | (894)
Expected loss remaining | 252 |  | 190
Assumed loss sharing recovery percentage | 61% |  | 0%
Estimated loss sharing value(1) | 153 |  | —
Indemnification asset to be amortized resulting from |  |  |
change in expected losses | 540 |  | —
FDIC indemnification asset | $693 |  | $—
(1) | Includes $152,000 impairment of indemnification asset for foreclosed assets. Resolution of certain items related to commercial foreclosed assets did not occur prior to the expiration of the non-single-family loss sharing agreement for Vantus Bank on September 30, 2014.
| December 31, 2014
|  |  | Foreclosed
| Loans |  | Assets
(In Thousands) |  |  |
Initial basis for loss sharing determination, |  |  |
net of activity since acquisition date | $42,138 |  | $1,084
Reclassification from nonaccretable discount to accretable discount |  |  |
due to change in expected losses (net of accretion to date) | (504) |  | —
Original estimated fair value of assets, net of activity since |  |  |
acquisition date | (40,997) |  | (894)
Expected loss remaining | 637 |  | 190
Assumed loss sharing recovery percentage | 72% |  | 0%
Estimated loss sharing value | 461 |  | —
Indemnification asset to be amortized resulting from |  |  |
change in expected losses | 324 |  | —
FDIC indemnification asset | $785 |  | $—
Sun Security Bank |
FDIC Indemnification Asset Roll Forward |
| March 31, 2015
|  |  | Foreclosed
| Loans |  | Assets
(In Thousands) |  |  |
Initial basis for loss sharing determination, |  |  |
net of activity since acquisition date | $53,421 |  | $1,778
Reclassification from nonaccretable discount to accretable discount |  |  |
due to change in expected losses (net of accretion to date) | (3,233) |  | —
Original estimated fair value of assets, net of activity since |  |  |
acquisition date | (47,142) |  | (1,237)
Expected loss remaining | 3,046 |  | 541
Assumed loss sharing recovery percentage | 60% |  | 80%
Estimated loss sharing value | 1,823 |  | 433
Indemnification asset to be amortized resulting from |  |  |
change in expected losses | 2,579 |  | —
Accretable discount on FDIC indemnification asset | (175) |  | (63)
FDIC indemnification asset | $4,227 |  | $370
| December 31, 2014
|  |  | Foreclosed
| Loans |  | Assets
(In Thousands) |  |  |
Initial basis for loss sharing determination, |  |  |
net of activity since acquisition date | $59,618 |  | $2,325
Reclassification from nonaccretable discount to accretable discount |  |  |
due to change in expected losses (net of accretion to date) | (3,341) |  | —
Original estimated fair value of assets, net of activity since |  |  |
acquisition date | (52,166) |  | (1,488)
Expected loss remaining | 4,111 |  | 837
Assumed loss sharing recovery percentage | 65% |  | 80%
Estimated loss sharing value | 2,676 |  | 670
Indemnification asset to be amortized resulting from |  |  |
change in expected losses | 2,662 |  | —
Accretable discount on FDIC indemnification asset | (267) |  | (64)
FDIC indemnification asset | $5,071 |  | $606
InterBank |
FDIC Indemnification Asset Roll Forward |
| March 31, 2015
|  |  | Foreclosed
| Loans |  | Assets
(In Thousands) |  |  |
Initial basis for loss sharing determination, |  |  |
net of activity since acquisition date | $233,417 |  | $4,514
Non-credit premium/(discount), net of activity since acquisition date | 1,239 |  | —
Reclassification from nonaccretable discount to accretable discount |  |  |
due to change in expected losses (net of accretion to date) | (17,048) |  | —
Original estimated fair value of assets, net of activity since |  |  |
acquisition date | (197,375) |  | (3,758)
Expected loss remaining | 20,233 |  | 756
Assumed loss sharing recovery percentage | 83% |  | 80%
Estimated loss sharing value(1) | 16,741 |  | 605
FDIC loss share clawback | 3,532 |  | —
Indemnification asset to be amortized resulting from |  |  |
change in expected losses | 13,639 |  | —
Accretable discount on FDIC indemnification asset | (2,564) |  | (33)
FDIC indemnification asset | $31,348 |  | $572
(1) | Includes $400,000 impairment of indemnification asset for loans
| December 31, 2014
|  |  | Foreclosed
| Loans |  | Assets
(In Thousands) |  |  |
Initial basis for loss sharing determination, |  |  |
net of activity since acquisition date | $244,977 |  | $4,494
Non-credit premium/(discount), net of activity since acquisition date | 1,361 |  | —
Reclassification from nonaccretable discount to accretable discount |  |  |
due to change in expected losses (net of accretion to date) | (19,566) |  | —
Original estimated fair value of assets, net of activity since |  |  |
acquisition date | (201,830) |  | (3,986)
Expected loss remaining | 24,942 |  | 508
Assumed loss sharing recovery percentage | 82% |  | 80%
Estimated loss sharing value | 20,509 |  | 406
FDIC loss share clawback | 3,620 |  | —
Indemnification asset to be amortized resulting from |  |  |
change in expected losses | 15,652 |  | —
Accretable discount on FDIC indemnification asset | (2,967) |  | (33)
FDIC indemnification asset | $36,814 |  | $373
Valley Bank |
FDIC Indemnification Asset Roll Forward |
| March 31, 2015
|  |  | Foreclosed
| Loans |  | Assets
(In Thousands) |  |  |
Initial basis, net of activity since acquisition date | $139,183 |  | $868
Non-credit premium/(discount), net of activity since acquisition date | 1,295 |  | —
Reclassification from nonaccretable discount to accretable discount |  |  |
due to change in expected losses (net of accretion to date) | (2,308) |  | —
Original estimated fair value of assets, net of activity since |  |  |
acquisition date | (116,433) |  | (868)
Expected loss remaining | $21,737 |  | $—
| December 31, 2014
|  |  | Foreclosed
| Loans |  | Assets
(In Thousands) |  |  |
Initial basis, net of activity since acquisition date | $145,845 |  | $778
Non-credit premium/(discount), net of activity since acquisition date | 1,514 |  | —
Reclassification from nonaccretable discount to accretable discount |  |  |
due to change in expected losses (net of accretion to date) | (1,519) |  | —
Original estimated fair value of assets, net of activity since |  |  |
acquisition date | (121,982) |  | (778)
Expected loss remaining | $23,858 |  | $—

X
- Definition Tabular disclosure of the change in the indemnification asset relating to loss sharing agreements with the Federal Deposit Insurance Corporation (FDIC). + References No definition available. + Details
Name: | us-gaap_FDICIndemnificationAssetRollForwardTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=fil_InterbankMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=fil_SunSecurityBankMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=fil_TeambankMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=fil_ValleyBankMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=fil_VantusBankMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |