XML 32 R50.htm IDEA: XBRL DOCUMENT
v3.2.0.727

Note 8: Acquired Loans, Loss Sharing Agreements and FDIC Indemnification Assets: FDIC Indemnification Asset Roll Forward (Tables) | 6 Months Ended
--- | ---
Jun. 30, 2015
TeamBank |
FDIC Indemnification Asset Roll Forward |
| June 30, 2015
|  |  | Foreclosed
| Loans |  | Assets
(In Thousands) |  |  |
Initial basis for loss sharing determination, |  |  |
net of activity since acquisition date | $34,204 |  | $21
Reclassification from nonaccretable discount to accretable discount |  |  |
due to change in expected losses (net of accretion to date) | (1,619) |  | —
Original estimated fair value of assets, net of activity since |  |  |
acquisition date | (32,440) |  | (21)
Expected loss remaining | 145 |  | —
Assumed loss sharing recovery percentage | 92% |  | —%
Estimated loss sharing value | 133 |  | —
Indemnification asset to be amortized resulting from |  |  |
change in expected losses | 340 |  | —
FDIC indemnification asset | $473 |  | $—
| 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 |
| June 30, 2015
|  |  | Foreclosed
| Loans |  | Assets
(In Thousands) |  |  |
Initial basis for loss sharing determination, |  |  |
net of activity since acquisition date | $35,556 |  | $899
Reclassification from nonaccretable discount to accretable discount |  |  |
due to change in expected losses (net of accretion to date) | (654) |  | —
Original estimated fair value of assets, net of activity since |  |  |
acquisition date | (34,649) |  | (709)
Expected loss remaining | 253 |  | 190
Assumed loss sharing recovery percentage | 61% |  | 0%
Estimated loss sharing value(1) | 154 |  | —
Indemnification asset to be amortized resulting from |  |  |
change in expected losses | 457 |  | —
FDIC indemnification asset | $611 |  | $—
(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 |
| June 30, 2015
|  |  | Foreclosed
| Loans |  | Assets
(In Thousands) |  |  |
Initial basis for loss sharing determination, |  |  |
net of activity since acquisition date | $51,172 |  | $736
Reclassification from nonaccretable discount to accretable discount |  |  |
due to change in expected losses (net of accretion to date) | (2,554) |  | —
Original estimated fair value of assets, net of activity since |  |  |
acquisition date | (45,584) |  | (646)
Expected loss remaining | 3,034 |  | 90
Assumed loss sharing recovery percentage | 60% |  | 80%
Estimated loss sharing value | 1,815 |  | 72
Indemnification asset to be amortized resulting from |  |  |
change in expected losses | 2,035 |  | —
Accretable discount on FDIC indemnification asset | (115) |  | (63)
FDIC indemnification asset | $3,735 |  | $9
| 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 |
| June 30, 2015
|  |  | Foreclosed
| Loans |  | Assets
(In Thousands) |  |  |
Initial basis for loss sharing determination, |  |  |
net of activity since acquisition date | $222,865 |  | $2,837
Non-credit premium/(discount), net of activity since acquisition date | 1,123 |  | —
Reclassification from nonaccretable discount to accretable discount |  |  |
due to change in expected losses (net of accretion to date) | (11,773) |  | —
Original estimated fair value of assets, net of activity since |  |  |
acquisition date | (192,181) |  | (2,118)
Expected loss remaining | 20,034 |  | 719
Assumed loss sharing recovery percentage | 83% |  | 80%
Estimated loss sharing value(1) | 16,583 |  | 575
FDIC loss share clawback | 3,073 |  | —
Indemnification asset to be amortized resulting from |  |  |
change in expected losses | 9,418 |  | —
Accretable discount on FDIC indemnification asset | (2,266) |  | (33)
FDIC indemnification asset | $26,808 |  | $542
(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 |
| June 30, 2015
|  |  | Foreclosed
| Loans |  | Assets
(In Thousands) |  |  |
Initial basis, net of activity since acquisition date | $132,354 |  | $539
Non-credit premium/(discount), net of activity since acquisition date | 1,094 |  | —
Reclassification from nonaccretable discount to accretable discount |  |  |
due to change in expected losses (net of accretion to date) | (2,227) |  | —
Original estimated fair value of assets, net of activity since |  |  |
acquisition date | (110,864) |  | (539)
Expected loss remaining | $20,357 |  | $—
| 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_TeambankMember
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: |

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

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=fil_InterbankMember
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: |