the c financial acquisition resulted in an additional $ 19.0 million of federal home loan bank advances at acquisition , of which , approximately $ 7.4 million matured during 2015 and $ 11.6 million remained at december 31 , 2015. additional details related to the change are discussed within the “ deposits and borrowings ” section of management 's discussion and analysis of financial condition and results of operations included as item 7 of this annual report on form 10-k. the corporation was able to maintain all regulatory capital ratios in excess of the regulatory definition of “ well-capitalized ” as discussed in the “ capital ” section of management 's discussion and analysis of financial condition and results of operations included as item 7 of this annual report on form 10-k. results of operations – 2014 net income available to stockholders was $ 60.2 million , or $ 1.65 per fully diluted common share , an increase of $ 18.0 million compared to $ 42.2 million , or $ 1.41 per fully diluted common share in 2013. on november 12 , 2013 , the corporation acquired cfs bancorp , inc. ( `` cfs `` ) , and on november 7 , 2014 , the corporation acquired community bancshares , inc. ( `` community `` ) . as of december 31 , 2014 , total assets equaled $ 5.8 billion , an increase of $ 386.9 million from december 31 , 2013. loans and investments , the corporation 's primary earning assets , totaled $ 5.1 billion , an increase of $ 379.4 million from the prior year 's total of $ 4.7 billion . investments increased $ 85.1 million and total loans increased $ 294.3 million . the corporation acquired $ 145.1 million in loans as a result of the community acquisition . 30 part ii : item 7. and item 7a . management 's discussion and analysis of financial condition and results of operations the corporation 's allowance for loan losses totaled $ 64.0 million as of december 31 , 2014. the allowance provides 131.1 percent coverage of all non-accrual loans and 1.63 percent of total loans . details of the allowance for loan losses and non-performing loans are discussed within the “ loan quality ” and “ provision and allowance for loan losses ” sections of management 's discussion and analysis of financial condition and results of operations included as item 7 of this annual report on form 10-k. the corporation recognized increases in goodwill and core deposit intangible of $ 13.8 million and $ 4.7 million , respectively , as a result of the community acquisition . at december 31 , 2014 , other real estate owned totaled $ 19.3 million , a decrease of $ 2.9 million from the december 31 , 2013 balance of $ 22.2 million . included in the december 31 , 2014 balance was $ 6.7 million acquired in the community acquisition . taxes , both current and deferred , decreased in 2014 by $ 14.7 million . details related to the change in taxes are discussed within the “ income taxes ” section of the management 's discussion and analysis of financial condition and results of operations included as item 7 of this annual report on form 10-k and in note 22. income tax of the notes to consolidated financial statements included as item 8 of this annual report on form 10-k. other assets of $ 20.8 million at december 31 , 2014 , decreased $ 8.2 million from december 31 , 2013. included in the decrease was an $ 11.1 million decrease in prepaid pension expense . additional details related to the prepaid pension expense are discussed in note 21. pension and other post retirement benefit plans , of the notes to consolidated financial statements included as item 8 of this annual report on form 10-k. deposits increased $ 409.2 million from december 31 , 2013 , while borrowings decreased $ 111.3 million during the same period . as part of the community acquisition , the bank acquired deposits of $ 228.4 million . as part of the community acquisition , the corporation issued approximately 1.6 million shares of common stock valued at $ 35.0 million . additional details of this transaction are discussed in note 16. stockholders ' equity of the notes to consolidated financial statements included as item 8 of this annual report on form 10-k. the corporation was able to maintain all regulatory capital ratios in excess of the regulatory definition of “ well-capitalized ” as discussed in the “ capital ” section of management 's discussion and analysis of financial condition and results of operations included as item 7 of this annual report on form 10-k. 31 part ii : item 7. and item 7a . management 's discussion and analysis of financial condition and results of operations net interest income net interest income is the primary source of the corporation 's earnings . net interest margin is a function of net interest income and the level of average earning assets . the following table presents the corporation 's interest income , interest expense , and net interest income as a percent of average earning assets for the three-year period ending in 2015 . replace_table_token_26_th ( 1 ) average balance of securities is computed based on the average of the historical amortized cost balances without the effects of the fair value adjustment . ( 2 ) tax-exempt securities and loans are presented on a fully taxable equivalent basis , using a marginal tax rate of 35 percent for 2015 , 2014 and 2013. these totals equal $ 10,975 , $ 7,921 and $ 6,043 , respectively . ( 3 ) non-accruing loans have been included in the average balances . 32 part ii : item 7. and item 7a . story_separator_special_tag an allowance of $ 1,842,000 was recorded for the remaining balance of these impaired loans totaling $ 6,552,000 and is included in the corporation 's allowance for loan losses . at december 31 , 2015 , non-performing assets , which includes non-accrual loans , renegotiated loans , and other real estate owned , plus loans 90-days delinquent , totaled $ 51,476,000 ; a decrease of $ 23,261,000 from december 31 , 2014 as noted in the table below . replace_table_token_31_th 37 part ii : item 7. and item 7a . management 's discussion and analysis of financial condition and results of operations the composition of non-performing assets and 90-day delinquent loans is reflected in the following table . replace_table_token_32_th although the corporation believes its underwriting and loan review procedures are appropriate for the various kinds of loans it makes , its results of operations and financial condition could be adversely affected in the event the quality of its loan portfolio declines . deterioration in the economic environment including residential and commercial real estate values may result in increased levels of loan delinquencies and credit losses . commercial construction and land development loans were $ 366,704,000 at december 31 , 2015 , an increase of $ 159,483,000 from december 31 , 2014. at december 31 , 2015 , construction and land development loans represent 7.8 percent of loans compared to 5.3 percent at december 31 , 2014. management continues to closely monitor this segment of the portfolio , as well as being selective with additional exposure to this industry . in 2015 , total net charge offs were $ 1,928,000 , a decrease of $ 4,538,000 from 2014 and $ 6,216,000 from 2013. the corporation incurred two commercial loan charge offs over $ 500,000 in 2015 totaling $ 1,635,000. two recoveries over $ 500,000 , totaling $ 1,640,000 , were recognized during the year . residential real estate accounted for $ 1,298,000 , or 67.3 percent of total net charge offs , compared to $ 633,000 , or 9.8 percent , in 2014. the table below represents loan loss experience for the years indicated . replace_table_token_33_th the distribution of the net charge offs for the years indicated is provided in the following table . replace_table_token_34_th 38 part ii : item 7. and item 7a . management 's discussion and analysis of financial condition and results of operations provision and allowance for loan losses the allowance for loan losses is maintained through the provision for loan losses , which is a charge against earnings . the provision for loan losses in 2015 , 2014 and 2013 were $ 417,000 , $ 2,560,000 and $ 6,648,000 , respectively , showing significant year-over-year declines . based on management 's judgment as to the appropriate level of the allowance for loan losses , the amount provided in any period may be greater or less than net loan losses for the same period . the determination of the provision amount and the adequacy of the allowance in any period is based on management 's continuing review and evaluation of the loan portfolio , including an internally administered loan `` watch `` list and an independent review . the evaluation takes into consideration identified credit problems , management 's judgment as to the impact of current economic conditions on the portfolio and the possibility of losses inherent in the loan portfolio that are not specifically identified . additional details are discussed in note 1. nature of operations and summary of significant accounting policies , in the notes to consolidated financial statements included as item 8 of this annual report on form 10-k. management believes that the allowance for loan losses is adequate to cover probable incurred losses inherent in the loan portfolio at december 31 , 2015. the process for determining the adequacy of the allowance for loan losses is critical to the corporation 's financial results . it requires management to make difficult , subjective and complex judgments to estimate the effect of uncertain matters . the allowance for loan losses considers current factors , including economic conditions and ongoing internal and external examination processes and will increase or decrease as deemed necessary to ensure the allowance remains adequate . in addition , the allowance as a percentage of charge offs and nonperforming loans will change at different points in time based on credit performance , portfolio mix and collateral values . management continually evaluates the commercial loan portfolio by including consideration of specific borrower cash flow analysis and estimated collateral values , types and amounts on non-performing loans , past and anticipated loan loss experience , changes in the composition of the loan portfolio , and the current condition and amount of loans outstanding . in conformance with asc 805 and asc 820 , loans purchased after december 31 , 2008 are recorded at the acquisition date fair value . such loans are included in the allowance to the extent a specific impairment is identified that exceeds the fair value adjustment on an impaired loan . an allowance may also be necessary if the historical loss and environmental factor analysis indicates losses inherent in a purchased portfolio exceed the fair value adjustment on the portion of the purchased portfolio not deemed impaired . at december 31 , 2015 , the allowance for loan losses was $ 62,453,000 , a decrease of $ 1,511,000 from december 31 , 2014. as a percent of loans , the allowance decreased to 1.3 percent at december 31 , 2015 from 1.6 percent at december 31 , 2014. the decrease in the ratio of allowance to loans was due in part to a $ 430,289,000 net increase in loans , net of fair value adjustments , resulting from the acquisition of ameriana and c financial . during 2015 , the specific reserves against impaired loans decreased by $ 927,000 , and the allowance for loans not deemed impaired decreased by $ 584,000. not included in the allowance for loan losses

liquidity liquidity management is the process by which the corporation ensures that adequate liquid funds are available for the holding company and its subsidiaries . these funds are necessary in order to meet financial commitments on a timely basis . these commitments include withdrawals by depositors , funding credit obligations to borrowers , paying dividends to stockholders , paying operating expenses , funding capital expenditures , and maintaining deposit reserve requirements . liquidity is monitored and closely managed by the asset/liability committee . the corporation 's liquidity is dependent upon the receipt of dividends from the bank , which are subject to certain regulatory limitations and access to other funding sources . liquidity of the bank is derived primarily from core deposit growth , principal payments received on loans , the sale and maturity of investment securities , net cash provided by operating activities , and access to other funding sources . the principal source of asset-funded liquidity is investment securities classified as available for sale , the market values of which totaled $ 658,400,000 at december 31 , 2015 , an increase of $ 108,857,000 , or 19.8 percent , from december 31 , 2014 . securities classified as held to maturity that are maturing within a short period of time can also be a source of liquidity . securities classified as held to maturity and that are maturing in one year or less totaled $ 4,144,000 at december 31 , 2015 . in addition , other types of assets such as cash and interest-bearing deposits with other banks , federal funds sold and loans maturing within one year are sources of liquidity . the most stable source of liability-funded liquidity for both the long-term and short-term is deposit growth and retention in the core deposit base .


 Write a concise suspicious activity report of the following text delimited by triple backquotes. Return your response as a formal report which covers the key points highlighting the location,dates,entity names and account holder information in chronological order of the text.
     ```liquidity liquidity management is the process by which the corporation ensures that adequate liquid funds are available for the holding company and its subsidiaries . these funds are necessary in order to meet financial commitments on a timely basis . these commitments include withdrawals by depositors , funding credit obligations to borrowers , paying dividends to stockholders , paying operating expenses , funding capital expenditures , and maintaining deposit reserve requirements . liquidity is monitored and closely managed by the asset/liability committee . the corporation 's liquidity is dependent upon the receipt of dividends from the bank , which are subject to certain regulatory limitations and access to other funding sources . liquidity of the bank is derived primarily from core deposit growth , principal payments received on loans , the sale and maturity of investment securities , net cash provided by operating activities , and access to other funding sources . the principal source of asset-funded liquidity is investment securities classified as available for sale , the market values of which totaled $ 658,400,000 at december 31 , 2015 , an increase of $ 108,857,000 , or 19.8 percent , from december 31 , 2014 . securities classified as held to maturity that are maturing within a short period of time can also be a source of liquidity . securities classified as held to maturity and that are maturing in one year or less totaled $ 4,144,000 at december 31 , 2015 . in addition , other types of assets such as cash and interest-bearing deposits with other banks , federal funds sold and loans maturing within one year are sources of liquidity . the most stable source of liability-funded liquidity for both the long-term and short-term is deposit growth and retention in the core deposit base .
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 Suspicious Activity Report : the c financial acquisition resulted in an additional $ 19.0 million of federal home loan bank advances at acquisition , of which , approximately $ 7.4 million matured during 2015 and $ 11.6 million remained at december 31 , 2015. additional details related to the change are discussed within the “ deposits and borrowings ” section of management 's discussion and analysis of financial condition and results of operations included as item 7 of this annual report on form 10-k. the corporation was able to maintain all regulatory capital ratios in excess of the regulatory definition of “ well-capitalized ” as discussed in the “ capital ” section of management 's discussion and analysis of financial condition and results of operations included as item 7 of this annual report on form 10-k. results of operations – 2014 net income available to stockholders was $ 60.2 million , or $ 1.65 per fully diluted common share , an increase of $ 18.0 million compared to $ 42.2 million , or $ 1.41 per fully diluted common share in 2013. on november 12 , 2013 , the corporation acquired cfs bancorp , inc. ( `` cfs `` ) , and on november 7 , 2014 , the corporation acquired community bancshares , inc. ( `` community `` ) . as of december 31 , 2014 , total assets equaled $ 5.8 billion , an increase of $ 386.9 million from december 31 , 2013. loans and investments , the corporation 's primary earning assets , totaled $ 5.1 billion , an increase of $ 379.4 million from the prior year 's total of $ 4.7 billion . investments increased $ 85.1 million and total loans increased $ 294.3 million . the corporation acquired $ 145.1 million in loans as a result of the community acquisition . 30 part ii : item 7. and item 7a . management 's discussion and analysis of financial condition and results of operations the corporation 's allowance for loan losses totaled $ 64.0 million as of december 31 , 2014. the allowance provides 131.1 percent coverage of all non-accrual loans and 1.63 percent of total loans . details of the allowance for loan losses and non-performing loans are discussed within the “ loan quality ” and “ provision and allowance for loan losses ” sections of management 's discussion and analysis of financial condition and results of operations included as item 7 of this annual report on form 10-k. the corporation recognized increases in goodwill and core deposit intangible of $ 13.8 million and $ 4.7 million , respectively , as a result of the community acquisition . at december 31 , 2014 , other real estate owned totaled $ 19.3 million , a decrease of $ 2.9 million from the december 31 , 2013 balance of $ 22.2 million . included in the december 31 , 2014 balance was $ 6.7 million acquired in the community acquisition . taxes , both current and deferred , decreased in 2014 by $ 14.7 million . details related to the change in taxes are discussed within the “ income taxes ” section of the management 's discussion and analysis of financial condition and results of operations included as item 7 of this annual report on form 10-k and in note 22. income tax of the notes to consolidated financial statements included as item 8 of this annual report on form 10-k. other assets of $ 20.8 million at december 31 , 2014 , decreased $ 8.2 million from december 31 , 2013. included in the decrease was an $ 11.1 million decrease in prepaid pension expense . additional details related to the prepaid pension expense are discussed in note 21. pension and other post retirement benefit plans , of the notes to consolidated financial statements included as item 8 of this annual report on form 10-k. deposits increased $ 409.2 million from december 31 , 2013 , while borrowings decreased $ 111.3 million during the same period . as part of the community acquisition , the bank acquired deposits of $ 228.4 million . as part of the community acquisition , the corporation issued approximately 1.6 million shares of common stock valued at $ 35.0 million . additional details of this transaction are discussed in note 16. stockholders ' equity of the notes to consolidated financial statements included as item 8 of this annual report on form 10-k. the corporation was able to maintain all regulatory capital ratios in excess of the regulatory definition of “ well-capitalized ” as discussed in the “ capital ” section of management 's discussion and analysis of financial condition and results of operations included as item 7 of this annual report on form 10-k. 31 part ii : item 7. and item 7a . management 's discussion and analysis of financial condition and results of operations net interest income net interest income is the primary source of the corporation 's earnings . net interest margin is a function of net interest income and the level of average earning assets . the following table presents the corporation 's interest income , interest expense , and net interest income as a percent of average earning assets for the three-year period ending in 2015 . replace_table_token_26_th ( 1 ) average balance of securities is computed based on the average of the historical amortized cost balances without the effects of the fair value adjustment . ( 2 ) tax-exempt securities and loans are presented on a fully taxable equivalent basis , using a marginal tax rate of 35 percent for 2015 , 2014 and 2013. these totals equal $ 10,975 , $ 7,921 and $ 6,043 , respectively . ( 3 ) non-accruing loans have been included in the average balances . 32 part ii : item 7. and item 7a . story_separator_special_tag an allowance of $ 1,842,000 was recorded for the remaining balance of these impaired loans totaling $ 6,552,000 and is included in the corporation 's allowance for loan losses . at december 31 , 2015 , non-performing assets , which includes non-accrual loans , renegotiated loans , and other real estate owned , plus loans 90-days delinquent , totaled $ 51,476,000 ; a decrease of $ 23,261,000 from december 31 , 2014 as noted in the table below . replace_table_token_31_th 37 part ii : item 7. and item 7a . management 's discussion and analysis of financial condition and results of operations the composition of non-performing assets and 90-day delinquent loans is reflected in the following table . replace_table_token_32_th although the corporation believes its underwriting and loan review procedures are appropriate for the various kinds of loans it makes , its results of operations and financial condition could be adversely affected in the event the quality of its loan portfolio declines . deterioration in the economic environment including residential and commercial real estate values may result in increased levels of loan delinquencies and credit losses . commercial construction and land development loans were $ 366,704,000 at december 31 , 2015 , an increase of $ 159,483,000 from december 31 , 2014. at december 31 , 2015 , construction and land development loans represent 7.8 percent of loans compared to 5.3 percent at december 31 , 2014. management continues to closely monitor this segment of the portfolio , as well as being selective with additional exposure to this industry . in 2015 , total net charge offs were $ 1,928,000 , a decrease of $ 4,538,000 from 2014 and $ 6,216,000 from 2013. the corporation incurred two commercial loan charge offs over $ 500,000 in 2015 totaling $ 1,635,000. two recoveries over $ 500,000 , totaling $ 1,640,000 , were recognized during the year . residential real estate accounted for $ 1,298,000 , or 67.3 percent of total net charge offs , compared to $ 633,000 , or 9.8 percent , in 2014. the table below represents loan loss experience for the years indicated . replace_table_token_33_th the distribution of the net charge offs for the years indicated is provided in the following table . replace_table_token_34_th 38 part ii : item 7. and item 7a . management 's discussion and analysis of financial condition and results of operations provision and allowance for loan losses the allowance for loan losses is maintained through the provision for loan losses , which is a charge against earnings . the provision for loan losses in 2015 , 2014 and 2013 were $ 417,000 , $ 2,560,000 and $ 6,648,000 , respectively , showing significant year-over-year declines . based on management 's judgment as to the appropriate level of the allowance for loan losses , the amount provided in any period may be greater or less than net loan losses for the same period . the determination of the provision amount and the adequacy of the allowance in any period is based on management 's continuing review and evaluation of the loan portfolio , including an internally administered loan `` watch `` list and an independent review . the evaluation takes into consideration identified credit problems , management 's judgment as to the impact of current economic conditions on the portfolio and the possibility of losses inherent in the loan portfolio that are not specifically identified . additional details are discussed in note 1. nature of operations and summary of significant accounting policies , in the notes to consolidated financial statements included as item 8 of this annual report on form 10-k. management believes that the allowance for loan losses is adequate to cover probable incurred losses inherent in the loan portfolio at december 31 , 2015. the process for determining the adequacy of the allowance for loan losses is critical to the corporation 's financial results . it requires management to make difficult , subjective and complex judgments to estimate the effect of uncertain matters . the allowance for loan losses considers current factors , including economic conditions and ongoing internal and external examination processes and will increase or decrease as deemed necessary to ensure the allowance remains adequate . in addition , the allowance as a percentage of charge offs and nonperforming loans will change at different points in time based on credit performance , portfolio mix and collateral values . management continually evaluates the commercial loan portfolio by including consideration of specific borrower cash flow analysis and estimated collateral values , types and amounts on non-performing loans , past and anticipated loan loss experience , changes in the composition of the loan portfolio , and the current condition and amount of loans outstanding . in conformance with asc 805 and asc 820 , loans purchased after december 31 , 2008 are recorded at the acquisition date fair value . such loans are included in the allowance to the extent a specific impairment is identified that exceeds the fair value adjustment on an impaired loan . an allowance may also be necessary if the historical loss and environmental factor analysis indicates losses inherent in a purchased portfolio exceed the fair value adjustment on the portion of the purchased portfolio not deemed impaired . at december 31 , 2015 , the allowance for loan losses was $ 62,453,000 , a decrease of $ 1,511,000 from december 31 , 2014. as a percent of loans , the allowance decreased to 1.3 percent at december 31 , 2015 from 1.6 percent at december 31 , 2014. the decrease in the ratio of allowance to loans was due in part to a $ 430,289,000 net increase in loans , net of fair value adjustments , resulting from the acquisition of ameriana and c financial . during 2015 , the specific reserves against impaired loans decreased by $ 927,000 , and the allowance for loans not deemed impaired decreased by $ 584,000. not included in the allowance for loan losses

