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Federally Assisted Acquisition Of United Western Bank (Tables) | 6 Months Ended
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Jun. 30, 2011
Federally Assisted Acquisition Of United Western Bank |
Schedule Of Assets Acquired And Liabilities Assumed In Business Acquisitions |
|  | January 21, 2011 |
|  | As recorded by United Western |  |  | Fair value adjustments at date of acquisition |  |  |  |  | Subsequent acquisition-date adjustments |  |  |  |  | As recorded by FCB |
Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and due from banks |  | $ | 420,902 |  |  | $ | — |  |  |  |  | $ | — |  |  |  |  | $ | 420,902 |
Investment securities available for sale |  |  | 281,862 |  |  |  | — |  |  |  |  |  | — |  |  |  |  |  | 281,862 |
Loans covered by loss share agreements (1) |  |  | 1,034,074 |  |  |  | (278,913 | ) |  | a |  |  | 4,190 |  |  | i |  |  | 759,351 |
Other real estate owned covered by loss share agreements |  |  | 37,812 |  |  |  | (10,252 | ) |  | b |  |  | 1,203 |  |  | i |  |  | 28,763 |
Income earned not collected |  |  | 5,275 |  |  |  | — |  |  |  |  |  |  |  |  |  |  |  | 5,275 |
Receivable from FDIC for loss share agreements |  |  | — |  |  |  | 140,285 |  |  | c |  |  | (4,985 | ) |  | i |  |  | 135,300 |
FHLB stock |  |  | 22,783 |  |  |  | — |  |  |  |  |  |  |  |  |  |  |  | 22,783 |
Mortgage servicing rights |  |  | 4,925 |  |  |  | (1,489 | ) |  | d |  |  |  |  |  |  |  |  | 3,436 |
Core deposit intangible |  |  | — |  |  |  | 537 |  |  | e |  |  |  |  |  |  |  |  | 537 |
Other assets |  |  | 15,421 |  |  |  | 109 |  |  | f |  |  |  |  |  |  |  |  | 15,530 |
Total assets acquired |  | $ | 1,823,054 |  |  | $ | (149,723 | ) |  |  |  | $ | 408 |  |  |  |  | $ | 1,673,739 |
Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | — |
Deposits: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Noninterest-bearing |  | $ | 101,875 |  |  | $ | — |  |  |  |  | $ | — |  |  |  |  | $ | 101,875 |
Interest-bearing |  |  | 1,502,983 |  |  |  | — |  |  |  |  |  | — |  |  |  |  |  | 1,502,983 |
Total deposits |  |  | 1,604,858 |  |  |  | — |  |  |  |  |  | — |  |  |  |  |  | 1,604,858 |
Short-term borrowings |  |  | 336,853 |  |  |  | — |  |  |  |  |  | — |  |  |  |  |  | 336,853 |
Long-term obligations |  |  | 206,838 |  |  |  | 789 |  |  | g |  |  | — |  |  |  |  |  | 207,627 |
Deferred tax liability |  |  | 1,351 |  |  |  | (565 | ) |  | h |  |  | — |  |  |  |  |  | 786 |
Other liabilities |  |  | 11,772 |  |  |  | — |  |  |  |  |  | — |  |  |  |  |  | 11,772 |
Total liabilities assumed |  |  | 2,161,672 |  |  |  | 224 |  |  |  |  |  | — |  |  |  |  |  | 2,161,896 |
Excess (shortfall) of assets acquired over liabilities assumed |  | $ | (338,618 | ) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Aggregate fair value adjustments |  |  |  |  |  | $ | (149,947 | ) |  |  |  | $ | 408 |  |  |  |  |  |  |
Cash received from the FDIC (2) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | 553,141 |
Gain on acquisition of United Western |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | 64,984 |
(1) | Excludes $11,998 in loans repurchased by FDIC during the second quarter of 2011
(2) | Cash received includes cash received from loans repurchased by the FDIC during the second quarter of 2011
Explanation of fair value adjustments a - Adjustment reflects the fair value adjustments based on FCB's evaluation of the acquired loan portfolio. b - Adjustment reflects the estimated OREO losses based on FCB's evaluation of the acquired OREO. c - Adjustment reflects the estimated fair value of payments FCB will receive from the FDIC under the loss share agreements. d - Adjustment reflects the fair value adjustment based on evaluation of mortgage servicing rights. e - Adjustment reflects the estimated value of intangible assets, which includes core deposit intangibles. f - Adjustment reflects amount needed to adjust the carrying value of other assets to estimated fair value. g - Adjustment reflects the amount of the prepayment penalty assessed on early payoff of long-term obligations. h - Adjustment reflects the fair value adjustment on FCB's evaluation of the deferred tax liability assumed in the transaction. i - Adjustment to acquisition date fair value based on additional information received post-acquisition regarding acquisition date fair value and adjustments resulting from loans repurchased by the FDIC.
Schedule Of Significant Assets Acquired And Liabilities Assumed | Colorado Capital Bank Schedule of Significant Assets Acquired and Liabilities Assumed (Unaudited)
|  | July 8,2011 |
Cash and due from banks |  | $ | 74,736 |
Investment securities |  |  | 40,187 |
Loans and leases |  |  | 540,342 |
Deposits |  |  | 607,111 |
Long-term obligations |  |  | 15,008 |

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