XML 73 R26.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Allowance for Loan and Lease Losses (Tables) | 3 Months Ended
--- | ---
Mar. 31, 2014
Allowance for Loan and Lease Losses, Adjustments, Net [Abstract] |
Allocation of Allowance for Loan and Lease Losses [Table Text Block] |
| Three months ended March 31, 2014
(Dollars in thousands) | Construction and land development - commercial |  | Commercial mortgage |  | Other commercial real estate |  | Commercial and industrial |  | Lease financing |  | Other |  | Residential mortgage |  | Revolving mortgage |  | Construction and land development - non- commercial |  | Consumer |  | Non- specific |  | Total
Originated Loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for loan and lease losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1 | $ | 10,335 |  |  | $ | 100,257 |  |  | $ | 1,009 |  |  | $ | 22,362 |  |  | $ | 4,749 |  |  | $ | 190 |  |  | $ | 10,511 |  |  | $ | 16,239 |  |  | $ | 681 |  |  | $ | 13,541 |  |  | $ | — |  |  | $ | 179,874 |
Provision | 1,885 |  |  | (6,979 | ) |  | (74 | ) |  | 1,976 |  |  | (524 | ) |  | 272 |  |  | 609 |  |  | 1,353 |  |  | 577 |  |  | 1,275 |  |  | — |  |  | 370 |
Charge-offs | — |  |  | (168 | ) |  | — |  |  | (496 | ) |  | (58 | ) |  | (8 | ) |  | (184 | ) |  | (1,260 | ) |  | (71 | ) |  | (2,177 | ) |  | — |  |  | (4,422 | )
Recoveries | 26 |  |  | 1,107 |  |  | 10 |  |  | 179 |  |  | 16 |  |  | — |  |  | 8 |  |  | 76 |  |  | 62 |  |  | 643 |  |  | — |  |  | 2,127 |
Balance at March 31 | $ | 12,246 |  |  | $ | 94,217 |  |  | $ | 945 |  |  | $ | 24,021 |  |  | $ | 4,183 |  |  | $ | 454 |  |  | $ | 10,944 |  |  | $ | 16,408 |  |  | $ | 1,249 |  |  | $ | 13,282 |  |  | $ | — |  |  | $ | 177,949 |
| Three months ended March 31, 2013
| Construction and land development - commercial |  | Commercial mortgage |  | Other commercial real estate |  | Commercial and industrial |  | Lease financing |  | Other |  | Residential mortgage |  | Revolving mortgage |  | Construction and land development - non- commercial |  | Consumer |  | Non- specific |  | Total
Balance at January 1 | $ | 6,031 |  |  | $ | 70,927 |  |  | $ | 2,059 |  |  | $ | 23,352 |  |  | $ | 3,521 |  |  | $ | 1,175 |  |  | $ | 3,836 |  |  | $ | 25,185 |  |  | $ | 1,721 |  |  | $ | 25,389 |  |  | $ | 15,850 |  |  | $ | 179,046 |
Provision | (1,834 | ) |  | 2,536 |  |  | (100 | ) |  | 500 |  |  | 22 |  |  | 315 |  |  | 733 |  |  | 1,431 |  |  | (113 | ) |  | 604 |  |  | (78 | ) |  | 4,016 |
Charge-offs | (254 | ) |  | (654 | ) |  | (54 | ) |  | (1,258 | ) |  | — |  |  | — |  |  | (818 | ) |  | (2,188 | ) |  | (245 | ) |  | (2,596 | ) |  | — |  |  | (8,067 | )
Recoveries | 368 |  |  | 8 |  |  | 10 |  |  | 369 |  |  | — |  |  | — |  |  | 39 |  |  | 71 |  |  | 56 |  |  | 630 |  |  | — |  |  | 1,551 |
Balance at March 31 | $ | 4,311 |  |  | $ | 72,817 |  |  | $ | 1,915 |  |  | $ | 22,963 |  |  | $ | 3,543 |  |  | $ | 1,490 |  |  | $ | 3,790 |  |  | $ | 24,499 |  |  | $ | 1,419 |  |  | $ | 24,027 |  |  | $ | 15,772 |  |  | $ | 176,546 |
The provision for construction and land development - commercial totaled $1.9 million for the three months ended March 31, 2014. The March 31, 2014 provision expense was a direct result of increased loans during the quarter. Conversely, the March 31, 2013 credit provision resulted from a decline in the outstanding loan balances as well as the resolution of several individually impaired loans. The commercial mortgage loan class had a net credit provision of $7.0 million for the three months ended March 31, 2014. The net credit provision was the result of declining loan balances, improvements in the credit risk rating mix and lower credit default trends within this loan class. Conversely, the March 31, 2013 provision expense was impacted by increased loan balances. The commercial and industrial loan class had a provision expense of $2.0 million for the three months ended March 31, 2014 reflecting $94.4 million in loan growth for the quarter. The following tables present the allowance for originated loan losses and the recorded investment in originated loans, by loan class, based on impairment method as of March 31, 2014 and December 31, 2013:
| March 31, 2014
(Dollars in thousands) | Construction and land development - commercial |  | Commercial mortgage |  | Other commercial real estate |  | Commercial and industrial |  | Lease financing |  | Other |  | Residential mortgage |  | Revolving mortgage |  | Construction and land development - non-commercial |  | Consumer |  | Total
Allowance for loan and lease losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
ALLL for loans and leases individually evaluated for impairment | $ | 144 |  |  | $ | 6,400 |  |  | $ | 203 |  |  | $ | 769 |  |  | $ | 13 |  |  | $ | — |  |  | $ | 1,418 |  |  | $ | 353 |  |  | $ | 77 |  |  | $ | 118 |  |  | $ | 9,495 |
ALLL for loans and leases collectively evaluated for impairment | 12,102 |  |  | 87,817 |  |  | 742 |  |  | 23,252 |  |  | 4,170 |  |  | 454 |  |  | 9,526 |  |  | 16,055 |  |  | 1,172 |  |  | 13,164 |  |  | 168,454 |
Total allowance for loan and lease losses | $ | 12,246 |  |  | $ | 94,217 |  |  | $ | 945 |  |  | $ | 24,021 |  |  | $ | 4,183 |  |  | $ | 454 |  |  | $ | 10,944 |  |  | $ | 16,408 |  |  | $ | 1,249 |  |  | $ | 13,282 |  |  | $ | 177,949 |
Loans and leases: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans and leases individually evaluated for impairment | $ | 2,329 |  |  | $ | 88,987 |  |  | $ | 1,627 |  |  | $ | 8,804 |  |  | $ | 393 |  |  | $ | — |  |  | $ | 15,626 |  |  | $ | 3,587 |  |  | $ | 699 |  |  | $ | 1,015 |  |  | $ | 123,067 |
Loans and leases collectively evaluated for impairment | 332,942 |  |  | 6,241,856 |  |  | 175,455 |  |  | 1,166,739 |  |  | 393,875 |  |  | 179,725 |  |  | 1,014,406 |  |  | 2,087,413 |  |  | 118,350 |  |  | 366,398 |  |  | 12,077,159 |
Total loan and leases | $ | 335,271 |  |  | $ | 6,330,843 |  |  | $ | 177,082 |  |  | $ | 1,175,543 |  |  | $ | 394,268 |  |  | $ | 179,725 |  |  | $ | 1,030,032 |  |  | $ | 2,091,000 |  |  | $ | 119,049 |  |  | $ | 367,413 |  |  | $ | 12,200,226 |
| December 31, 2013
| Construction and land development - commercial |  | Commercial mortgage |  | Other commercial real estate |  | Commercial and industrial |  | Lease financing |  | Other |  | Residential mortgage |  | Revolving mortgage |  | Construction and land development - non-commercial |  | Consumer |  | Total
ALLL for loans and leases individually evaluated for impairment | $ | 103 |  |  | $ | 6,873 |  |  | $ | 209 |  |  | $ | 771 |  |  | $ | 54 |  |  | $ | — |  |  | $ | 1,586 |  |  | $ | 372 |  |  | $ | 72 |  |  | $ | 121 |  |  | $ | 10,161 |
ALLL for loans and leases collectively evaluated for impairment | 10,232 |  |  | 93,384 |  |  | 800 |  |  | 21,591 |  |  | 4,695 |  |  | 190 |  |  | 8,925 |  |  | 15,867 |  |  | 609 |  |  | 13,420 |  |  | 169,713 |
Total allowance for loan and lease losses | $ | 10,335 |  |  | $ | 100,257 |  |  | $ | 1,009 |  |  | $ | 22,362 |  |  | $ | 4,749 |  |  | $ | 190 |  |  | $ | 10,511 |  |  | $ | 16,239 |  |  | $ | 681 |  |  | $ | 13,541 |  |  | $ | 179,874 |
Loans and leases individually evaluated for impairment | $ | 2,272 |  |  | $ | 97,111 |  |  | $ | 1,878 |  |  | $ | 9,300 |  |  | $ | 188 |  |  | $ | — |  |  | $ | 15,539 |  |  | $ | 3,596 |  |  | $ | 1,108 |  |  | $ | 1,154 |  |  | $ | 132,146 |
Loans and leases collectively evaluated for impairment | 317,575 |  |  | 6,265,379 |  |  | 176,876 |  |  | 1,071,858 |  |  | 381,575 |  |  | 175,336 |  |  | 966,882 |  |  | 2,109,689 |  |  | 121,684 |  |  | 385,298 |  |  | 11,972,152 |
Total loan and leases | $ | 319,847 |  |  | $ | 6,362,490 |  |  | $ | 178,754 |  |  | $ | 1,081,158 |  |  | $ | 381,763 |  |  | $ | 175,336 |  |  | $ | 982,421 |  |  | $ | 2,113,285 |  |  | $ | 122,792 |  |  | $ | 386,452 |  |  | $ | 12,104,298 |
The following tables show the activity in the allowance for acquired loan and lease losses for the three months ended March 31, 2014 and March 31, 2013.
| Three months ended March 31, 2014
(Dollars in thousands) | Construction and land development - commercial |  | Commercial mortgage |  | Other commercial real estate |  | Commercial and industrial |  | Residential mortgage |  | Revolving mortgage |  | Construction and land development - noncommercial |  | Consumer and other |  | Total
Acquired Loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for loan and lease losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1 | $ | 1,320 |  |  | $ | 29,906 |  |  | $ | 1,354 |  |  | $ | 5,275 |  |  | $ | 11,802 |  |  | $ | 2,959 |  |  | $ | 682 |  |  | $ | 222 |  |  | $ | 53,520 |
Provision | 3,355 |  |  | (3,386 | ) |  | (150 | ) |  | (336 | ) |  | (2,300 | ) |  | 634 |  |  | (99 | ) |  | 9 |  |  | (2,273 | )
Charge-offs | (199 | ) |  | (3,517 | ) |  | — |  |  | (2,683 | ) |  | 262 |  |  | (100 | ) |  | — |  |  | (17 | ) |  | (6,254 | )
Recoveries | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Balance at March 31 | $ | 4,476 |  |  | $ | 23,003 |  |  | $ | 1,204 |  |  | $ | 2,256 |  |  | $ | 9,764 |  |  | $ | 3,493 |  |  | $ | 583 |  |  | $ | 214 |  |  | $ | 44,993 |
| Three months ended March 31, 2013
| Construction and land development - commercial |  | Commercial mortgage |  | Other commercial real estate |  | Commercial and industrial |  | Residential mortgage |  | Revolving mortgage |  | Construction and land development - noncommercial |  | Consumer and other |  | Total
Balance at January 1 | $ | 31,186 |  |  | $ | 50,275 |  |  | $ | 11,234 |  |  | $ | 8,897 |  |  | $ | 19,837 |  |  | $ | 9,754 |  |  | $ | 8,287 |  |  | $ | 502 |  |  | $ | 139,972 |
Provision | (13,147 | ) |  | (2,084 | ) |  | (5,131 | ) |  | 4,233 |  |  | (1,505 | ) |  | (2,505 | ) |  | (2,313 | ) |  | (170 | ) |  | (22,622 | )
Charge-offs | (4,733 | ) |  | (9,898 | ) |  | (931 | ) |  | (1,254 | ) |  | (729 | ) |  | (114 | ) |  | (3,218 | ) |  | — |  |  | (20,877 | )
Recoveries | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Balance at March 31 | $ | 13,306 |  |  | $ | 38,293 |  |  | $ | 5,172 |  |  | $ | 11,876 |  |  | $ | 17,603 |  |  | $ | 7,135 |  |  | $ | 2,756 |  |  | $ | 332 |  |  | $ | 96,473 |
Allowance for Loan and Lease Losses | Allowance for Loan and Lease Losses The following tables present the activity in the allowance for originated loan and lease losses by class of loans for the three months ended March 31, 2014 and March 31, 2013:
| Three months ended March 31, 2014
(Dollars in thousands) | Construction and land development - commercial |  | Commercial mortgage |  | Other commercial real estate |  | Commercial and industrial |  | Lease financing |  | Other |  | Residential mortgage |  | Revolving mortgage |  | Construction and land development - non- commercial |  | Consumer |  | Non- specific |  | Total
Originated Loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for loan and lease losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1 | $ | 10,335 |  |  | $ | 100,257 |  |  | $ | 1,009 |  |  | $ | 22,362 |  |  | $ | 4,749 |  |  | $ | 190 |  |  | $ | 10,511 |  |  | $ | 16,239 |  |  | $ | 681 |  |  | $ | 13,541 |  |  | $ | — |  |  | $ | 179,874 |
Provision | 1,885 |  |  | (6,979 | ) |  | (74 | ) |  | 1,976 |  |  | (524 | ) |  | 272 |  |  | 609 |  |  | 1,353 |  |  | 577 |  |  | 1,275 |  |  | — |  |  | 370 |
Charge-offs | — |  |  | (168 | ) |  | — |  |  | (496 | ) |  | (58 | ) |  | (8 | ) |  | (184 | ) |  | (1,260 | ) |  | (71 | ) |  | (2,177 | ) |  | — |  |  | (4,422 | )
Recoveries | 26 |  |  | 1,107 |  |  | 10 |  |  | 179 |  |  | 16 |  |  | — |  |  | 8 |  |  | 76 |  |  | 62 |  |  | 643 |  |  | — |  |  | 2,127 |
Balance at March 31 | $ | 12,246 |  |  | $ | 94,217 |  |  | $ | 945 |  |  | $ | 24,021 |  |  | $ | 4,183 |  |  | $ | 454 |  |  | $ | 10,944 |  |  | $ | 16,408 |  |  | $ | 1,249 |  |  | $ | 13,282 |  |  | $ | — |  |  | $ | 177,949 |
| Three months ended March 31, 2013
| Construction and land development - commercial |  | Commercial mortgage |  | Other commercial real estate |  | Commercial and industrial |  | Lease financing |  | Other |  | Residential mortgage |  | Revolving mortgage |  | Construction and land development - non- commercial |  | Consumer |  | Non- specific |  | Total
Balance at January 1 | $ | 6,031 |  |  | $ | 70,927 |  |  | $ | 2,059 |  |  | $ | 23,352 |  |  | $ | 3,521 |  |  | $ | 1,175 |  |  | $ | 3,836 |  |  | $ | 25,185 |  |  | $ | 1,721 |  |  | $ | 25,389 |  |  | $ | 15,850 |  |  | $ | 179,046 |
Provision | (1,834 | ) |  | 2,536 |  |  | (100 | ) |  | 500 |  |  | 22 |  |  | 315 |  |  | 733 |  |  | 1,431 |  |  | (113 | ) |  | 604 |  |  | (78 | ) |  | 4,016 |
Charge-offs | (254 | ) |  | (654 | ) |  | (54 | ) |  | (1,258 | ) |  | — |  |  | — |  |  | (818 | ) |  | (2,188 | ) |  | (245 | ) |  | (2,596 | ) |  | — |  |  | (8,067 | )
Recoveries | 368 |  |  | 8 |  |  | 10 |  |  | 369 |  |  | — |  |  | — |  |  | 39 |  |  | 71 |  |  | 56 |  |  | 630 |  |  | — |  |  | 1,551 |
Balance at March 31 | $ | 4,311 |  |  | $ | 72,817 |  |  | $ | 1,915 |  |  | $ | 22,963 |  |  | $ | 3,543 |  |  | $ | 1,490 |  |  | $ | 3,790 |  |  | $ | 24,499 |  |  | $ | 1,419 |  |  | $ | 24,027 |  |  | $ | 15,772 |  |  | $ | 176,546 |
The provision for construction and land development - commercial totaled $1.9 million for the three months ended March 31, 2014. The March 31, 2014 provision expense was a direct result of increased loans during the quarter. Conversely, the March 31, 2013 credit provision resulted from a decline in the outstanding loan balances as well as the resolution of several individually impaired loans. The commercial mortgage loan class had a net credit provision of $7.0 million for the three months ended March 31, 2014. The net credit provision was the result of declining loan balances, improvements in the credit risk rating mix and lower credit default trends within this loan class. Conversely, the March 31, 2013 provision expense was impacted by increased loan balances. The commercial and industrial loan class had a provision expense of $2.0 million for the three months ended March 31, 2014 reflecting $94.4 million in loan growth for the quarter. The following tables present the allowance for originated loan losses and the recorded investment in originated loans, by loan class, based on impairment method as of March 31, 2014 and December 31, 2013:
| March 31, 2014
(Dollars in thousands) | Construction and land development - commercial |  | Commercial mortgage |  | Other commercial real estate |  | Commercial and industrial |  | Lease financing |  | Other |  | Residential mortgage |  | Revolving mortgage |  | Construction and land development - non-commercial |  | Consumer |  | Total
Allowance for loan and lease losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
ALLL for loans and leases individually evaluated for impairment | $ | 144 |  |  | $ | 6,400 |  |  | $ | 203 |  |  | $ | 769 |  |  | $ | 13 |  |  | $ | — |  |  | $ | 1,418 |  |  | $ | 353 |  |  | $ | 77 |  |  | $ | 118 |  |  | $ | 9,495 |
ALLL for loans and leases collectively evaluated for impairment | 12,102 |  |  | 87,817 |  |  | 742 |  |  | 23,252 |  |  | 4,170 |  |  | 454 |  |  | 9,526 |  |  | 16,055 |  |  | 1,172 |  |  | 13,164 |  |  | 168,454 |
Total allowance for loan and lease losses | $ | 12,246 |  |  | $ | 94,217 |  |  | $ | 945 |  |  | $ | 24,021 |  |  | $ | 4,183 |  |  | $ | 454 |  |  | $ | 10,944 |  |  | $ | 16,408 |  |  | $ | 1,249 |  |  | $ | 13,282 |  |  | $ | 177,949 |
Loans and leases: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans and leases individually evaluated for impairment | $ | 2,329 |  |  | $ | 88,987 |  |  | $ | 1,627 |  |  | $ | 8,804 |  |  | $ | 393 |  |  | $ | — |  |  | $ | 15,626 |  |  | $ | 3,587 |  |  | $ | 699 |  |  | $ | 1,015 |  |  | $ | 123,067 |
Loans and leases collectively evaluated for impairment | 332,942 |  |  | 6,241,856 |  |  | 175,455 |  |  | 1,166,739 |  |  | 393,875 |  |  | 179,725 |  |  | 1,014,406 |  |  | 2,087,413 |  |  | 118,350 |  |  | 366,398 |  |  | 12,077,159 |
Total loan and leases | $ | 335,271 |  |  | $ | 6,330,843 |  |  | $ | 177,082 |  |  | $ | 1,175,543 |  |  | $ | 394,268 |  |  | $ | 179,725 |  |  | $ | 1,030,032 |  |  | $ | 2,091,000 |  |  | $ | 119,049 |  |  | $ | 367,413 |  |  | $ | 12,200,226 |
| December 31, 2013
| Construction and land development - commercial |  | Commercial mortgage |  | Other commercial real estate |  | Commercial and industrial |  | Lease financing |  | Other |  | Residential mortgage |  | Revolving mortgage |  | Construction and land development - non-commercial |  | Consumer |  | Total
ALLL for loans and leases individually evaluated for impairment | $ | 103 |  |  | $ | 6,873 |  |  | $ | 209 |  |  | $ | 771 |  |  | $ | 54 |  |  | $ | — |  |  | $ | 1,586 |  |  | $ | 372 |  |  | $ | 72 |  |  | $ | 121 |  |  | $ | 10,161 |
ALLL for loans and leases collectively evaluated for impairment | 10,232 |  |  | 93,384 |  |  | 800 |  |  | 21,591 |  |  | 4,695 |  |  | 190 |  |  | 8,925 |  |  | 15,867 |  |  | 609 |  |  | 13,420 |  |  | 169,713 |
Total allowance for loan and lease losses | $ | 10,335 |  |  | $ | 100,257 |  |  | $ | 1,009 |  |  | $ | 22,362 |  |  | $ | 4,749 |  |  | $ | 190 |  |  | $ | 10,511 |  |  | $ | 16,239 |  |  | $ | 681 |  |  | $ | 13,541 |  |  | $ | 179,874 |
Loans and leases individually evaluated for impairment | $ | 2,272 |  |  | $ | 97,111 |  |  | $ | 1,878 |  |  | $ | 9,300 |  |  | $ | 188 |  |  | $ | — |  |  | $ | 15,539 |  |  | $ | 3,596 |  |  | $ | 1,108 |  |  | $ | 1,154 |  |  | $ | 132,146 |
Loans and leases collectively evaluated for impairment | 317,575 |  |  | 6,265,379 |  |  | 176,876 |  |  | 1,071,858 |  |  | 381,575 |  |  | 175,336 |  |  | 966,882 |  |  | 2,109,689 |  |  | 121,684 |  |  | 385,298 |  |  | 11,972,152 |
Total loan and leases | $ | 319,847 |  |  | $ | 6,362,490 |  |  | $ | 178,754 |  |  | $ | 1,081,158 |  |  | $ | 381,763 |  |  | $ | 175,336 |  |  | $ | 982,421 |  |  | $ | 2,113,285 |  |  | $ | 122,792 |  |  | $ | 386,452 |  |  | $ | 12,104,298 |
The following tables show the activity in the allowance for acquired loan and lease losses for the three months ended March 31, 2014 and March 31, 2013.
| Three months ended March 31, 2014
(Dollars in thousands) | Construction and land development - commercial |  | Commercial mortgage |  | Other commercial real estate |  | Commercial and industrial |  | Residential mortgage |  | Revolving mortgage |  | Construction and land development - noncommercial |  | Consumer and other |  | Total
Acquired Loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for loan and lease losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1 | $ | 1,320 |  |  | $ | 29,906 |  |  | $ | 1,354 |  |  | $ | 5,275 |  |  | $ | 11,802 |  |  | $ | 2,959 |  |  | $ | 682 |  |  | $ | 222 |  |  | $ | 53,520 |
Provision | 3,355 |  |  | (3,386 | ) |  | (150 | ) |  | (336 | ) |  | (2,300 | ) |  | 634 |  |  | (99 | ) |  | 9 |  |  | (2,273 | )
Charge-offs | (199 | ) |  | (3,517 | ) |  | — |  |  | (2,683 | ) |  | 262 |  |  | (100 | ) |  | — |  |  | (17 | ) |  | (6,254 | )
Recoveries | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Balance at March 31 | $ | 4,476 |  |  | $ | 23,003 |  |  | $ | 1,204 |  |  | $ | 2,256 |  |  | $ | 9,764 |  |  | $ | 3,493 |  |  | $ | 583 |  |  | $ | 214 |  |  | $ | 44,993 |
| Three months ended March 31, 2013
| Construction and land development - commercial |  | Commercial mortgage |  | Other commercial real estate |  | Commercial and industrial |  | Residential mortgage |  | Revolving mortgage |  | Construction and land development - noncommercial |  | Consumer and other |  | Total
Balance at January 1 | $ | 31,186 |  |  | $ | 50,275 |  |  | $ | 11,234 |  |  | $ | 8,897 |  |  | $ | 19,837 |  |  | $ | 9,754 |  |  | $ | 8,287 |  |  | $ | 502 |  |  | $ | 139,972 |
Provision | (13,147 | ) |  | (2,084 | ) |  | (5,131 | ) |  | 4,233 |  |  | (1,505 | ) |  | (2,505 | ) |  | (2,313 | ) |  | (170 | ) |  | (22,622 | )
Charge-offs | (4,733 | ) |  | (9,898 | ) |  | (931 | ) |  | (1,254 | ) |  | (729 | ) |  | (114 | ) |  | (3,218 | ) |  | — |  |  | (20,877 | )
Recoveries | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Balance at March 31 | $ | 13,306 |  |  | $ | 38,293 |  |  | $ | 5,172 |  |  | $ | 11,876 |  |  | $ | 17,603 |  |  | $ | 7,135 |  |  | $ | 2,756 |  |  | $ | 332 |  |  | $ | 96,473 |
The following tables show the ending balances of acquired loans and leases and related allowance by class of loans as of March 31, 2014 and December 31, 2013:
| March 31, 2014
| Construction and land development - commercial |  | Commercial mortgage |  | Other commercial real estate |  | Commercial and industrial |  | Residential mortgage |  | Revolving mortgage |  | Construction and land development - noncommercial |  | Consumer and other |  | Total
ALLL for loans and leases acquired with deteriorated credit quality | $ | 4,476 |  |  | $ | 23,003 |  |  | $ | 1,204 |  |  | $ | 2,256 |  |  | $ | 9,764 |  |  | $ | 3,493 |  |  | $ | 583 |  |  | $ | 214 |  |  | $ | 44,993 |
Loans and leases acquired with deteriorated credit quality | 106,670 |  |  | 728,872 |  |  | 47,826 |  |  | 38,838 |  |  | 291,254 |  |  | 25,776 |  |  | 28,151 |  |  | 3,431 |  |  | 1,270,818 |
| December 31, 2013
| Construction and land development - commercial |  | Commercial mortgage |  | Other commercial real estate |  | Commercial and industrial |  | Residential mortgage |  | Revolving mortgage |  | Construction and land development - noncommercial |  | Consumer and other |  | Total
ALLL for loans and leases acquired with deteriorated credit quality | $ | 1,320 |  |  | $ | 29,906 |  |  | $ | 1,354 |  |  | $ | 5,275 |  |  | $ | 11,802 |  |  | $ | 2,959 |  |  | $ | 682 |  |  | $ | 222 |  |  | $ | 53,520 |
Loans and leases acquired with deteriorated credit quality | 78,915 |  |  | 642,891 |  |  | 41,381 |  |  | 17,254 |  |  | 213,851 |  |  | 30,834 |  |  | 2,583 |  |  | 1,717 |  |  | 1,029,426 |
At March 31, 2014 and December 31, 2013, $382.6 million and $459.9 million, respectively, in acquired loans experienced an adverse change in expected cash flows since the date of acquisition. The following tables provide information on originated loans and leases that are individually evaluated for impairment as of March 31, 2014 and December 31, 2013.
| March 31, 2014
(Dollars in thousands) | With a recorded allowance |  | With no recorded allowance |  | Total |  | Unpaid principal balance |  | Related allowance recorded
Impaired originated loans and leases |  |  |  |  |  |  |  |  |
Construction and land development - commercial | $ | 1,646 |  |  | $ | 683 |  |  | $ | 2,329 |  |  | $ | 3,294 |  |  | $ | 144 |
Commercial mortgage | 57,568 |  |  | 31,419 |  |  | 88,987 |  |  | 94,950 |  |  | 6,400 |
Other commercial real estate | 755 |  |  | 872 |  |  | 1,627 |  |  | 2,027 |  |  | 203 |
Commercial and industrial | 6,530 |  |  | 2,274 |  |  | 8,804 |  |  | 10,055 |  |  | 769 |
Lease financing | 238 |  |  | 155 |  |  | 393 |  |  | 393 |  |  | 13 |
Residential mortgage | 10,624 |  |  | 5,002 |  |  | 15,626 |  |  | 16,026 |  |  | 1,418 |
Revolving mortgage | 3,210 |  |  | 377 |  |  | 3,587 |  |  | 4,618 |  |  | 353 |
Construction and land development - noncommercial | 699 |  |  | — |  |  | 699 |  |  | 699 |  |  | 77 |
Consumer | 1,015 |  |  | — |  |  | 1,015 |  |  | 1,039 |  |  | 118 |
Total impaired originated loans and leases | $ | 82,285 |  |  | $ | 40,782 |  |  | $ | 123,067 |  |  | $ | 133,101 |  |  | $ | 9,495 |
| December 31, 2013
| With a recorded allowance |  | With no recorded allowance |  | Total |  | Unpaid principal balance |  | Related allowance recorded
Impaired originated loans and leases |  |  |  |  |  |  |  |  |
Construction and land development - commercial | $ | 1,025 |  |  | $ | 1,247 |  |  | $ | 2,272 |  |  | $ | 7,306 |  |  | $ | 103 |
Commercial mortgage | 57,819 |  |  | 39,292 |  |  | 97,111 |  |  | 103,522 |  |  | 6,873 |
Other commercial real estate | 783 |  |  | 1,095 |  |  | 1,878 |  |  | 2,279 |  |  | 209 |
Commercial and industrial | 7,197 |  |  | 2,103 |  |  | 9,300 |  |  | 10,393 |  |  | 771 |
Lease financing | 133 |  |  | 55 |  |  | 188 |  |  | 188 |  |  | 54 |
Residential mortgage | 11,534 |  |  | 4,005 |  |  | 15,539 |  |  | 15,939 |  |  | 1,586 |
Revolving mortgage | 3,382 |  |  | 214 |  |  | 3,596 |  |  | 3,596 |  |  | 372 |
Construction and land development - noncommercial | 651 |  |  | 457 |  |  | 1,108 |  |  | 1,108 |  |  | 72 |
Consumer | 1,154 |  |  | — |  |  | 1,154 |  |  | 1,154 |  |  | 121 |
Total impaired originated loans and leases | $ | 83,678 |  |  | $ | 48,468 |  |  | $ | 132,146 |  |  | $ | 145,485 |  |  | $ | 10,161 |
The following tables show the average impaired originated loan balance and the interest income recognized by loan class for the three months ended March 31, 2014 and March 31, 2013:
| Three months ended March 31, 2014
(Dollars in thousands) | Average balance |  | Interest income recognized
Impaired originated loans and leases: |  |  |
Construction and land development - commercial | $ | 1,031 |  |  | $ | 15 |
Commercial mortgage | 94,547 |  |  | 1,120 |
Other commercial real estate | 1,796 |  |  | 21 |
Commercial and industrial | 10,234 |  |  | 118 |
Lease financing | 284 |  |  | 4 |
Residential mortgage | 16,482 |  |  | 174 |
Revolving mortgage | 3,892 |  |  | 27 |
Construction and land development - noncommercial | 2,322 |  |  | 29 |
Consumer | 1,059 |  |  | 5 |
Total impaired originated loans and leases | $ | 131,647 |  |  | $ | 1,513 |
| Three months ended March 31, 2013
| Average balance |  | Interest income recognized
Impaired originated loans and leases: |  |  |
Construction and land development - commercial | $ | 9,284 |  |  | $ | 112 |
Commercial mortgage | 103,848 |  |  | 1,425 |
Other commercial real estate | 3,179 |  |  | 45 |
Commercial and industrial | 18,997 |  |  | 266 |
Lease financing | 355 |  |  | 6 |
Residential mortgage | 17,330 |  |  | 228 |
Revolving mortgage | 5,472 |  |  | 25 |
Construction and land development - noncommercial | 866 |  |  | 11 |
Consumer | 1,683 |  |  | 5 |
Total impaired originated loans and leases | $ | 161,014 |  |  | $ | 2,123 |
Troubled Debt Restructurings BancShares accounts for certain loan modifications or restructurings as troubled debt restructurings (TDRs). In general, the modification or restructuring of a loan is considered a TDR if, for economic reasons or legal reasons related to a borrower's financial difficulties, a concession is granted to the borrower that creditors would not otherwise grant. Concessions may relate to the contractual interest rate, maturity date, payment structure or other actions. In accordance with GAAP, loans acquired under ASC 310-30, Loans and Debt Securities Acquired with Deteriorated Credit Quality, are not initially considered to be TDRs, but can be classified as such if a modification is made subsequent to acquisition. Modifications of acquired loans that are part of a pool are not designated as TDRs. The following table provides a summary of total TDRs by accrual status.
| March 31, 2014 |  | December 31, 2013
(Dollars in thousands) | Accruing |  | Nonaccruing |  | Total |  | Accruing |  | Nonaccruing |  | Total
Commercial loans |  |  |  |  |  |  |  |  |  |  |
Construction and land development - commercial | $ | 20,791 |  |  | $ | 1,002 |  |  | $ | 21,793 |  |  | $ | 21,032 |  |  | $ | 1,002 |  |  | $ | 22,034 |
Commercial mortgage | 136,563 |  |  | 25,276 |  |  | 161,839 |  |  | 113,323 |  |  | 23,387 |  |  | 136,710 |
Other commercial real estate | 3,308 |  |  | 933 |  |  | 4,241 |  |  | 3,470 |  |  | 1,150 |  |  | 4,620 |
Commercial and industrial | 8,929 |  |  | 1,180 |  |  | 10,109 |  |  | 9,838 |  |  | 1,142 |  |  | 10,980 |
Lease | 247 |  |  | 146 |  |  | 393 |  |  | 49 |  |  | — |  |  | 49 |
Total commercial TDRs | 169,838 |  |  | 28,537 |  |  | 198,375 |  |  | 147,712 |  |  | 26,681 |  |  | 174,393 |
Noncommercial |  |  |  |  |  |  |  |  |  |  |
Residential | 23,519 |  |  | 3,806 |  |  | 27,325 |  |  | 23,343 |  |  | 3,663 |  |  | 27,006 |
Revolving mortgage | 3,587 |  |  | — |  |  | 3,587 |  |  | 3,095 |  |  | — |  |  | 3,095 |
Construction and land development - noncommercial | 699 |  |  | — |  |  | 699 |  |  | 651 |  |  | 457 |  |  | 1,108 |
Consumer and other | 1,015 |  |  | — |  |  | 1,015 |  |  | 1,154 |  |  | — |  |  | 1,154 |
Total noncommercial TDRs | 28,820 |  |  | 3,806 |  |  | 32,626 |  |  | 28,243 |  |  | 4,120 |  |  | 32,363 |
Total TDRs | $ | 198,658 |  |  | $ | 32,343 |  |  | $ | 231,001 |  |  | $ | 175,955 |  |  | $ | 30,801 |  |  | $ | 206,756 |
The following table shows the accrual status of acquired and originated TDRs.
(Dollars in thousands) | March 31, 2014 |  | December 31, 2013
Accruing TDRs: |  |  |
Acquired | $ | 105,642 |  |  | $ | 90,829 |
Originated | 93,016 |  |  | 85,126 |
Total accruing TDRs | 198,658 |  |  | 175,955 |
Nonaccruing TDRs: |  |  |
Acquired | 11,626 |  |  | 11,479 |
Originated | 20,717 |  |  | 19,322 |
Total nonaccruing TDRs | 32,343 |  |  | 30,801 |
All TDRs: |  |  |
Acquired | 117,268 |  |  | 102,308 |
Originated | 113,733 |  |  | 104,448 |
Total TDRs | $ | 231,001 |  |  | $ | 206,756 |
All TDRs are impaired loans. TDRs are, therefore, individually evaluated for impairment on a quarterly basis or more frequently as needed. Impairment is evaluated using one of three approved valuation methodologies: discounted cash flows, market prices or collateral values. Based on the accrual status and credit grade, management determines the most appropriate method to reasonably assess expectations for recovery of the investment. The discounted cash flow method, the collateral value method or a combination of the two aforementioned methods is used internally for TDR impairment analysis. Expected cash flows are discounted at the loan’s original effective interest rate. Specific valuation allowances are established or partial charge-offs are recorded on TDRs in the amount equal to the difference between the estimated fair value and the loan amount. The majority of TDRs are included in the special mention, substandard or doubtful grading categories. When a restructured loan subsequently defaults, it is evaluated and downgraded if appropriate. The more severely graded the loan, the lower the estimated expected cash flows and the greater the allowance recorded. The following tables provide the types of TDRs made during the three months ended March 31, 2014 and March 31, 2013 for originated loans, as well as a summary of originated loans that were modified as a TDR during the 12 months ended March 31, 2014 and March 31, 2013 that subsequently defaulted during the three months ended March 31, 2014 and March 31, 2013. BancShares defines payment default as movement of the TDR to nonaccrual status, which is generally 30 days past due for TDRs, foreclosure or charge-off, whichever occurs first. .
| Three months ended March 31, 2014 |  | Three months ended March 31, 2013
| All restructurings |  | Restructurings with payment default |  | All restructurings |  | Restructurings with payment default
(Dollars in thousands) | Number of Loans | Recorded investment at period end |  | Number of Loans | Recorded investment at period end |  | Number of Loans | Recorded investment at period end |  | Number of Loans | Recorded investment at period end
Originated loans |  |  |  |  |  |  |  |  |  |  |
Interest only period provided |  |  |  |  |  |  |  |  |  |  |
Commercial mortgage | 4 | $ | 1,911 |  |  | 2 | $ | 410 |  |  | 1 | $ | 356 |  |  | — | $ | — |
Commercial and industrial | 1 | 196 |  |  | — | — |  |  | — | — |  |  | — | — |
Lease financing | 2 | 146 |  |  | — | — |  |  | — | — |  |  | — | — |
Total interest only | 7 | 2,253 |  |  | 2 | 410 |  |  | 1 | 356 |  |  | — | — |
Loan term extension |  |  |  |  |  |  |  |  |  |  |
Commercial mortgage | 5 | 2,620 |  |  | — | — |  |  | 6 | 2,117 |  |  | 1 | 483 |
Commercial and industrial | — | — |  |  | — | — |  |  | 1 | 186 |  |  | — | — |
Lease financing | 2 | 234 |  |  | — | — |  |  | — | — |  |  | — | — |
Residential mortgage | 5 | 338 |  |  | — | — |  |  | 4 | 683 |  |  | — | — |
Consumer | — | — |  |  | 1 | 41 |  |  | — | — |  |  | — | — |
Total loan term extension | 12 | 3,192 |  |  | 1 | 41 |  |  | 11 | 2,986 |  |  | 1 | 483 |
Below market interest rate |  |  |  |  |  |  |  |  |  |  |
Construction and land development - commercial | 1 | 82 |  |  | — | — |  |  | — | — |  |  | — | — |
Commercial mortgage | 12 | 4,677 |  |  | 1 | 449 |  |  | 3 | 2,556 |  |  | 1 | 1,024 |
Commercial and industrial | 2 | 110 |  |  | — | — |  |  | 1 | 17 |  |  | 1 | 116 |
Residential mortgage | 8 | 451 |  |  | 3 | 127 |  |  | 5 | 675 |  |  | — | — |
Revolving mortgage | 5 | 278 |  |  | — | — |  |  | — | — |  |  | — | — |
Consumer | — | — |  |  | — | — |  |  | 5 | 1,490 |  |  | — | — |
Total below market interest rate | 28 | 5,598 |  |  | 4 | 576 |  |  | 14 | 4,738 |  |  | 2 | 1,140 |
Discharged from bankruptcy |  |  |  |  |  |  |  |  |  |  |
Commercial mortgage | 1 | 1,003 |  |  | — | — |  |  | — | — |  |  | — | — |
Residential mortgage | 7 | 708 |  |  | 2 | 288 |  |  | 2 | 299 |  |  | — | —
Revolving mortgage | 4 | 229 |  |  | — | — |  |  | 24 | 1,878 |  |  | 5 | 233 |
Construction and land development-noncommercial | 1 | 62 |  |  | — | — |  |  | — | — |  |  | — | — |
Consumer | 1 | 18 |  |  | — | — |  |  | — | — |  |  | — | — |
Total discharged from bankruptcy | 14 | 2,020 |  |  | 2 | 288 |  |  | 26 | 2,177 |  |  | 5 | 233 |
Total originated restructurings | 61 | $ | 13,063 |  |  | 9 | $ | 1,315 |  |  | 52 | $ | 10,257 |  |  | 8 | $ | 1,856 |
The following tables provide the types of TDRs made during the three months ended March 31, 2014 and March 31, 2013 for acquired loans, as well as a summary of acquired loans that were modified as a TDR during the 12 months ended March 31, 2014 and March 31, 2013 that subsequently defaulted during the three months ended March 31, 2014 and March 31, 2013. BancShares defines payment default as movement of the TDR to nonaccrual status, which is generally 30 days past due for TDRs, foreclosure or charge-off, whichever occurs first.
| Three months ended March 31, 2014 |  | Three months ended March 31, 2013
| All restructurings |  | Restructurings with payment default |  | All restructurings |  | Restructurings with payment default
(Dollars in thousands) | Number of loans | Recorded investment at period end |  | Number of loans | Recorded investment at period end |  | Number of loans | Recorded investment at period end |  | Number of loans | Recorded investment at period end
Acquired loans |  |  |  |  |  |  |  |  |  |  |
Interest only period provided |  |  |  |  |  |  |  |  |  |  |
Commercial mortgage | 2 | $ | 15,906 |  |  | 2 | $ | 15,906 |  |  | 2 | $ | 1,991 |  |  | 1 | $ | 291 |
Residential mortgage | — | — |  |  | — | — |  |  | — | — |  |  | 1 | 97 |
Total interest only | 2 | 15,906 |  |  | 2 | 15,906 |  |  | 2 | 1,991 |  |  | 2 | 388 |
Loan term extension |  |  |  |  |  |  |  |  |  |  |
Construction and land development - commercial | 1 | 281 |  |  | — | — |  |  | — | — |  |  | — | — |
Total loan term extension | 1 | 281 |  |  | — | — |  |  | — | — |  |  | — | — |
Below market interest rate |  |  |  |  |  |  |  |  |  |  |
Construction and land development - commercial | 1 | 37 |  |  | — | — |  |  | 1 | 309 |  |  | — | — |
Commercial mortgage | 4 | 5,439 |  |  | 1 | 47 |  |  | 1 | 2,946 |  |  | 3 | 3,222 |
Commercial and industrial | — | — |  |  | — | — |  |  | 2 | 458 |  |  | — | — |
Residential mortgage | 1 | 102 |  |  | 1 | 436 |  |  | 2 | 726 |  |  | 2 | 726 |
Total below market interest rate | 6 | 5,578 |  |  | 2 | 483 |  |  | 6 | 4,439 |  |  | 5 | 3,948 |
Total acquired restructurings | 9 | $ | 21,765 |  |  | 4 | $ | 16,389 |  |  | 8 | $ | 6,430 |  |  | 7 | $ | 4,336 |
For the three months ended March 31, 2014 and March 31, 2013, the recorded investment in TDRs subsequent to modification was not materially impacted by the modification since forgiveness of principal is not a restructuring option frequently used by BancShares. The following tables provide information on originated loans and leases that are individually evaluated for impairment as of March 31, 2014 and December 31, 2013.
| March 31, 2014
(Dollars in thousands) | With a recorded allowance |  | With no recorded allowance |  | Total |  | Unpaid principal balance |  | Related allowance recorded
Impaired originated loans and leases |  |  |  |  |  |  |  |  |
Construction and land development - commercial | $ | 1,646 |  |  | $ | 683 |  |  | $ | 2,329 |  |  | $ | 3,294 |  |  | $ | 144 |
Commercial mortgage | 57,568 |  |  | 31,419 |  |  | 88,987 |  |  | 94,950 |  |  | 6,400 |
Other commercial real estate | 755 |  |  | 872 |  |  | 1,627 |  |  | 2,027 |  |  | 203 |
Commercial and industrial | 6,530 |  |  | 2,274 |  |  | 8,804 |  |  | 10,055 |  |  | 769 |
Lease financing | 238 |  |  | 155 |  |  | 393 |  |  | 393 |  |  | 13 |
Residential mortgage | 10,624 |  |  | 5,002 |  |  | 15,626 |  |  | 16,026 |  |  | 1,418 |
Revolving mortgage | 3,210 |  |  | 377 |  |  | 3,587 |  |  | 4,618 |  |  | 353 |
Construction and land development - noncommercial | 699 |  |  | — |  |  | 699 |  |  | 699 |  |  | 77 |
Consumer | 1,015 |  |  | — |  |  | 1,015 |  |  | 1,039 |  |  | 118 |
Total impaired originated loans and leases | $ | 82,285 |  |  | $ | 40,782 |  |  | $ | 123,067 |  |  | $ | 133,101 |  |  | $ | 9,495 |
| December 31, 2013
| With a recorded allowance |  | With no recorded allowance |  | Total |  | Unpaid principal balance |  | Related allowance recorded
Impaired originated loans and leases |  |  |  |  |  |  |  |  |
Construction and land development - commercial | $ | 1,025 |  |  | $ | 1,247 |  |  | $ | 2,272 |  |  | $ | 7,306 |  |  | $ | 103 |
Commercial mortgage | 57,819 |  |  | 39,292 |  |  | 97,111 |  |  | 103,522 |  |  | 6,873 |
Other commercial real estate | 783 |  |  | 1,095 |  |  | 1,878 |  |  | 2,279 |  |  | 209 |
Commercial and industrial | 7,197 |  |  | 2,103 |  |  | 9,300 |  |  | 10,393 |  |  | 771 |
Lease financing | 133 |  |  | 55 |  |  | 188 |  |  | 188 |  |  | 54 |
Residential mortgage | 11,534 |  |  | 4,005 |  |  | 15,539 |  |  | 15,939 |  |  | 1,586 |
Revolving mortgage | 3,382 |  |  | 214 |  |  | 3,596 |  |  | 3,596 |  |  | 372 |
Construction and land development - noncommercial | 651 |  |  | 457 |  |  | 1,108 |  |  | 1,108 |  |  | 72 |
Consumer | 1,154 |  |  | — |  |  | 1,154 |  |  | 1,154 |  |  | 121 |
Total impaired originated loans and leases | $ | 83,678 |  |  | $ | 48,468 |  |  | $ | 132,146 |  |  | $ | 145,485 |  |  | $ | 10,161 |
The following tables show the average impaired originated loan balance and the interest income recognized by loan class for the three months ended March 31, 2014 and March 31, 2013:
| Three months ended March 31, 2014
(Dollars in thousands) | Average balance |  | Interest income recognized
Impaired originated loans and leases: |  |  |
Construction and land development - commercial | $ | 1,031 |  |  | $ | 15 |
Commercial mortgage | 94,547 |  |  | 1,120 |
Other commercial real estate | 1,796 |  |  | 21 |
Commercial and industrial | 10,234 |  |  | 118 |
Lease financing | 284 |  |  | 4 |
Residential mortgage | 16,482 |  |  | 174 |
Revolving mortgage | 3,892 |  |  | 27 |
Construction and land development - noncommercial | 2,322 |  |  | 29 |
Consumer | 1,059 |  |  | 5 |
Total impaired originated loans and leases | $ | 131,647 |  |  | $ | 1,513 |
| Three months ended March 31, 2013
| Average balance |  | Interest income recognized
Impaired originated loans and leases: |  |  |
Construction and land development - commercial | $ | 9,284 |  |  | $ | 112 |
Commercial mortgage | 103,848 |  |  | 1,425 |
Other commercial real estate | 3,179 |  |  | 45 |
Commercial and industrial | 18,997 |  |  | 266 |
Lease financing | 355 |  |  | 6 |
Residential mortgage | 17,330 |  |  | 228 |
Revolving mortgage | 5,472 |  |  | 25 |
Construction and land development - noncommercial | 866 |  |  | 11 |
Consumer | 1,683 |  |  | 5 |
Total impaired originated loans and leases | $ | 161,014 |  |  | $ | 2,123 |
Troubled Debt Restructurings on Financing Receivables | .
| Three months ended March 31, 2014 |  | Three months ended March 31, 2013
| All restructurings |  | Restructurings with payment default |  | All restructurings |  | Restructurings with payment default
(Dollars in thousands) | Number of Loans | Recorded investment at period end |  | Number of Loans | Recorded investment at period end |  | Number of Loans | Recorded investment at period end |  | Number of Loans | Recorded investment at period end
Originated loans |  |  |  |  |  |  |  |  |  |  |
Interest only period provided |  |  |  |  |  |  |  |  |  |  |
Commercial mortgage | 4 | $ | 1,911 |  |  | 2 | $ | 410 |  |  | 1 | $ | 356 |  |  | — | $ | — |
Commercial and industrial | 1 | 196 |  |  | — | — |  |  | — | — |  |  | — | — |
Lease financing | 2 | 146 |  |  | — | — |  |  | — | — |  |  | — | — |
Total interest only | 7 | 2,253 |  |  | 2 | 410 |  |  | 1 | 356 |  |  | — | — |
Loan term extension |  |  |  |  |  |  |  |  |  |  |
Commercial mortgage | 5 | 2,620 |  |  | — | — |  |  | 6 | 2,117 |  |  | 1 | 483 |
Commercial and industrial | — | — |  |  | — | — |  |  | 1 | 186 |  |  | — | — |
Lease financing | 2 | 234 |  |  | — | — |  |  | — | — |  |  | — | — |
Residential mortgage | 5 | 338 |  |  | — | — |  |  | 4 | 683 |  |  | — | — |
Consumer | — | — |  |  | 1 | 41 |  |  | — | — |  |  | — | — |
Total loan term extension | 12 | 3,192 |  |  | 1 | 41 |  |  | 11 | 2,986 |  |  | 1 | 483 |
Below market interest rate |  |  |  |  |  |  |  |  |  |  |
Construction and land development - commercial | 1 | 82 |  |  | — | — |  |  | — | — |  |  | — | — |
Commercial mortgage | 12 | 4,677 |  |  | 1 | 449 |  |  | 3 | 2,556 |  |  | 1 | 1,024 |
Commercial and industrial | 2 | 110 |  |  | — | — |  |  | 1 | 17 |  |  | 1 | 116 |
Residential mortgage | 8 | 451 |  |  | 3 | 127 |  |  | 5 | 675 |  |  | — | — |
Revolving mortgage | 5 | 278 |  |  | — | — |  |  | — | — |  |  | — | — |
Consumer | — | — |  |  | — | — |  |  | 5 | 1,490 |  |  | — | — |
Total below market interest rate | 28 | 5,598 |  |  | 4 | 576 |  |  | 14 | 4,738 |  |  | 2 | 1,140 |
Discharged from bankruptcy |  |  |  |  |  |  |  |  |  |  |
Commercial mortgage | 1 | 1,003 |  |  | — | — |  |  | — | — |  |  | — | — |
Residential mortgage | 7 | 708 |  |  | 2 | 288 |  |  | 2 | 299 |  |  | — | —
Revolving mortgage | 4 | 229 |  |  | — | — |  |  | 24 | 1,878 |  |  | 5 | 233 |
Construction and land development-noncommercial | 1 | 62 |  |  | — | — |  |  | — | — |  |  | — | — |
Consumer | 1 | 18 |  |  | — | — |  |  | — | — |  |  | — | — |
Total discharged from bankruptcy | 14 | 2,020 |  |  | 2 | 288 |  |  | 26 | 2,177 |  |  | 5 | 233 |
Total originated restructurings | 61 | $ | 13,063 |  |  | 9 | $ | 1,315 |  |  | 52 | $ | 10,257 |  |  | 8 | $ | 1,856 |
The following tables provide the types of TDRs made during the three months ended March 31, 2014 and March 31, 2013 for acquired loans, as well as a summary of acquired loans that were modified as a TDR during the 12 months ended March 31, 2014 and March 31, 2013 that subsequently defaulted during the three months ended March 31, 2014 and March 31, 2013. BancShares defines payment default as movement of the TDR to nonaccrual status, which is generally 30 days past due for TDRs, foreclosure or charge-off, whichever occurs first.
| Three months ended March 31, 2014 |  | Three months ended March 31, 2013
| All restructurings |  | Restructurings with payment default |  | All restructurings |  | Restructurings with payment default
(Dollars in thousands) | Number of loans | Recorded investment at period end |  | Number of loans | Recorded investment at period end |  | Number of loans | Recorded investment at period end |  | Number of loans | Recorded investment at period end
Acquired loans |  |  |  |  |  |  |  |  |  |  |
Interest only period provided |  |  |  |  |  |  |  |  |  |  |
Commercial mortgage | 2 | $ | 15,906 |  |  | 2 | $ | 15,906 |  |  | 2 | $ | 1,991 |  |  | 1 | $ | 291 |
Residential mortgage | — | — |  |  | — | — |  |  | — | — |  |  | 1 | 97 |
Total interest only | 2 | 15,906 |  |  | 2 | 15,906 |  |  | 2 | 1,991 |  |  | 2 | 388 |
Loan term extension |  |  |  |  |  |  |  |  |  |  |
Construction and land development - commercial | 1 | 281 |  |  | — | — |  |  | — | — |  |  | — | — |
Total loan term extension | 1 | 281 |  |  | — | — |  |  | — | — |  |  | — | — |
Below market interest rate |  |  |  |  |  |  |  |  |  |  |
Construction and land development - commercial | 1 | 37 |  |  | — | — |  |  | 1 | 309 |  |  | — | — |
Commercial mortgage | 4 | 5,439 |  |  | 1 | 47 |  |  | 1 | 2,946 |  |  | 3 | 3,222 |
Commercial and industrial | — | — |  |  | — | — |  |  | 2 | 458 |  |  | — | — |
Residential mortgage | 1 | 102 |  |  | 1 | 436 |  |  | 2 | 726 |  |  | 2 | 726 |
Total below market interest rate | 6 | 5,578 |  |  | 2 | 483 |  |  | 6 | 4,439 |  |  | 5 | 3,948 |
Total acquired restructurings | 9 | $ | 21,765 |  |  | 4 | $ | 16,389 |  |  | 8 | $ | 6,430 |  |  | 7 | $ | 4,336 |

X
- Definition Allocation of Allowance for Loan and Lease Losses + References No definition available. + Details
Name: | fcnca_AllocationOfAllowanceForLoanAndLeaseLossesTableTextBlock
Namespace Prefix: | fcnca_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of financing receivables (examples of financing receivables include loans, trade accounts receivable and notes receivable) and activity in the allowance for credit losses account. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -URI http://asc.fasb.org/extlink&oid=28368275&loc=SL6953423-111524 + Details
Name: | us-gaap_AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_AllowanceForLoanAndLeaseLossesAdjustmentsNetAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of financing receivables and troubled debt restructurings. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 34 -URI http://asc.fasb.org/extlink&oid=28368275&loc=SL6953682-111524 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 33 -URI http://asc.fasb.org/extlink&oid=28368275&loc=SL6953676-111524 + Details
Name: | us-gaap_TroubledDebtRestructuringsOnFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration