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Allowance for Loan and Lease Losses (Tables) | 9 Months Ended
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Sep. 30, 2014
Allowance for Loan and Lease Losses, Adjustments, Net [Abstract] |
Allowance for Loan and Lease Losses | The following tables show the activity in the allowance for acquired loan and lease losses by loan class for the three and nine months ended September 30, 2014 and September 30, 2013.
| Three months ended September 30, 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 July 1 | $ | 3,803 |  |  | $ | 17,315 |  |  | $ | 407 |  |  | $ | 375 |  |  | $ | 7,093 |  |  | $ | 81 |  |  | $ | — |  |  | $ | 257 |  |  | $ | 29,331 |
Provision | (1,815 | ) |  | (2,374 | ) |  | (435 | ) |  | 182 |  |  | 187 |  |  | 3,899 |  |  | 239 |  |  | (80 | ) |  | (197 | )
Charge-offs | (1,633 | ) |  | (2,357 | ) |  | 106 |  |  | 839 |  |  | (188 | ) |  | (1 | ) |  | (83 | ) |  | (17 | ) |  | (3,334 | )
Recoveries | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Balance at September 30 | $ | 355 |  |  | $ | 12,584 |  |  | $ | 78 |  |  | $ | 1,396 |  |  | $ | 7,092 |  |  | $ | 3,979 |  |  | $ | 156 |  |  | $ | 160 |  |  | $ | 25,800 |
| Three months ended September 30, 2013
(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
Balance at July 1 | $ | 7,589 |  |  | $ | 33,588 |  |  | $ | 4,596 |  |  | $ | 5,936 |  |  | $ | 17,272 |  |  | $ | 6,031 |  |  | $ | 1,232 |  |  | $ | 290 |  |  | $ | 76,534 |
Provision | (3,707 | ) |  | (1,944 | ) |  | (2,673 | ) |  | (73 | ) |  | (2,445 | ) |  | (1,195 | ) |  | (467 | ) |  | (111 | ) |  | (12,615 | )
Charge-offs | (1,263 | ) |  | (2,324 | ) |  | — |  |  | (89 | ) |  | (509 | ) |  | — |  |  | (217 | ) |  | — |  |  | (4,402 | )
Recoveries | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Balance at September 30 | $ | 2,619 |  |  | $ | 29,320 |  |  | $ | 1,923 |  |  | $ | 5,774 |  |  | $ | 14,318 |  |  | $ | 4,836 |  |  | $ | 548 |  |  | $ | 179 |  |  | $ | 59,517 |
| Nine months ended September 30, 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
Balance at January 1 | $ | 1,320 |  |  | $ | 29,906 |  |  | $ | 1,354 |  |  | $ | 5,275 |  |  | $ | 11,802 |  |  | $ | 2,959 |  |  | $ | 682 |  |  | $ | 222 |  |  | $ | 53,520 |
Provision | 1,463 |  |  | (6,946 | ) |  | (1,382 | ) |  | (1,883 | ) |  | (4,289 | ) |  | 1,502 |  |  | (443 | ) |  | (21 | ) |  | (11,999 | )
Charge-offs | (2,428 | ) |  | (10,376 | ) |  | 106 |  |  | (1,996 | ) |  | (421 | ) |  | (482 | ) |  | (83 | ) |  | (41 | ) |  | (15,721 | )
Recoveries | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Balance at September 30 | $ | 355 |  |  | $ | 12,584 |  |  | $ | 78 |  |  | $ | 1,396 |  |  | $ | 7,092 |  |  | $ | 3,979 |  |  | $ | 156 |  |  | $ | 160 |  |  | $ | 25,800 |
| Nine months ended September 30, 2013
(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
Balance at January 1 | $ | 31,186 |  |  | $ | 50,275 |  |  | $ | 11,234 |  |  | $ | 8,897 |  |  | $ | 19,837 |  |  | $ | 9,754 |  |  | $ | 8,287 |  |  | $ | 502 |  |  | $ | 139,972 |
Provision | (25,132 | ) |  | (10,809 | ) |  | (2,689 | ) |  | 2,067 |  |  | (3,546 | ) |  | (4,918 | ) |  | (7,739 | ) |  | 2,056 |  |  | (50,710 | )
Charge-offs | (3,435 | ) |  | (10,146 | ) |  | (6,622 | ) |  | (5,190 | ) |  | (1,973 | ) |  | — |  |  | — |  |  | (2,379 | ) |  | (29,745 | )
Recoveries | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Balance at September 30 | $ | 2,619 |  |  | $ | 29,320 |  |  | $ | 1,923 |  |  | $ | 5,774 |  |  | $ | 14,318 |  |  | $ | 4,836 |  |  | $ | 548 |  |  | $ | 179 |  |  | $ | 59,517 |
The following tables provide information on originated loans and leases that are individually evaluated for impairment as of September 30, 2014 and December 31, 2013.
| September 30, 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 | $ | 1,379 |  |  | $ | 689 |  |  | $ | 2,068 |  |  | $ | 7,090 |  |  | $ | 382 |
Commercial mortgage | 56,845 |  |  | 31,890 |  |  | 88,735 |  |  | 94,021 |  |  | 5,811 |
Other commercial real estate | 720 |  |  | 1,246 |  |  | 1,966 |  |  | 2,365 |  |  | 173 |
Commercial and industrial | 10,272 |  |  | 1,212 |  |  | 11,484 |  |  | 12,563 |  |  | 3,042 |
Lease financing | 281 |  |  | — |  |  | 281 |  |  | 281 |  |  | 151 |
Other | 40 |  |  | — |  |  | 40 |  |  | 40 |  |  | 6 |
Residential mortgage | 9,556 |  |  | 5,244 |  |  | 14,800 |  |  | 15,260 |  |  | 1,416 |
Revolving mortgage | 3,497 |  |  | — |  |  | 3,497 |  |  | 4,719 |  |  | 1,060 |
Construction and land development - noncommercial | 1,323 |  |  | 175 |  |  | 1,498 |  |  | 1,498 |  |  | 103 |
Consumer | 1,023 |  |  | 19 |  |  | 1,042 |  |  | 1,092 |  |  | 594 |
Total impaired originated loans and leases | $ | 84,936 |  |  | $ | 40,475 |  |  | $ | 125,411 |  |  | $ | 138,929 |  |  | $ | 12,738 |
| December 31, 2013
(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 | $ | 1,025 |  |  | $ | 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 and nine months ended September 30, 2014 and September 30, 2013:
| Three months ended September 30, 2014 |  | Three months ended September 30, 2013
(Dollars in thousands) | Average balance |  | Interest income recognized |  | Average balance |  | Interest income recognized
Impaired originated loans and leases: |  |  |  |  |  |  |
Construction and land development - commercial | $ | 2,296 |  |  | $ | 26 |  |  | $ | 5,553 |  |  | $ | 29 |
Commercial mortgage | 90,318 |  |  | 806 |  |  | 117,584 |  |  | 1,575 |
Other commercial real estate | 1,980 |  |  | 7 |  |  | 2,852 |  |  | 39 |
Commercial and industrial | 11,699 |  |  | 108 |  |  | 12,136 |  |  | 127 |
Lease financing | 312 |  |  | 5 |  |  | 312 |  |  | 5 |
Other | 42 |  |  | 1 |  |  | — |  |  | — |
Residential mortgage | 15,071 |  |  | 111 |  |  | 15,137 |  |  | 181 |
Revolving mortgage | 3,708 |  |  | 29 |  |  | 6,564 |  |  | 47 |
Construction and land development - noncommercial | 1,942 |  |  | 27 |  |  | 943 |  |  | 14 |
Consumer | 1,063 |  |  | 19 |  |  | 1,253 |  |  | 4 |
Average impaired originated loans and leases | $ | 128,431 |  |  | $ | 1,139 |  |  | $ | 162,334 |  |  | $ | 2,021 |
| Nine months ended September 30, 2014 |  | Nine months ended September 30, 2013
(Dollars in thousands) | Average balance |  | Interest income recognized |  | Average balance |  | Interest income recognized
Impaired originated loans and leases: |  |  |  |  |  |  |
Construction and land development - commercial | $ | 1,701 |  |  | $ | 57 |  |  | $ | 7,793 |  |  | $ | 242 |
Commercial mortgage | 86,131 |  |  | 2,522 |  |  | 107,929 |  |  | 4,413 |
Other commercial real estate | 2,474 |  |  | 67 |  |  | 2,893 |  |  | 121 |
Commercial and industrial | 14,227 |  |  | 461 |  |  | 13,811 |  |  | 533 |
Lease financing | 589 |  |  | 26 |  |  | 399 |  |  | 19 |
Other | 29 |  |  | 2 |  |  | — |  |  | — |
Residential mortgage | 15,525 |  |  | 395 |  |  | 15,441 |  |  | 253 |
Revolving mortgage | 4,069 |  |  | 105 |  |  | 6,337 |  |  | 459 |
Construction and land development - noncommercial | 1,902 |  |  | 77 |  |  | 907 |  |  | 39 |
Consumer | 1,710 |  |  | 70 |  |  | 1,508 |  |  | 33 |
Average impaired originated loans and leases | $ | 128,357 |  |  | $ | 3,782 |  |  | $ | 157,018 |  |  | $ | 6,112 |
The following tables present the activity in the allowance for originated loan and lease losses by loan class for the three and nine months ended September 30, 2014 and September 30, 2013:
| Three months ended September 30, 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 July 1 | $ | 11,116 |  |  | $ | 92,129 |  |  | $ | 806 |  |  | $ | 26,909 |  |  | $ | 4,365 |  |  | $ | 612 |  |  | $ | 9,301 |  |  | $ | 16,797 |  |  | $ | 905 |  |  | $ | 13,975 |  |  | $ | — |  |  | $ | 176,915 |
Provision | 1,469 |  |  | (8,082 | ) |  | 61 |  |  | 4,361 |  |  | (71 | ) |  | 127 |  |  | 15 |  |  | 2,075 |  |  | 21 |  |  | 1,758 |  |  | — |  |  | 1,734 |
Charge-offs | — |  |  | (277 | ) |  | — |  |  | (1,414 | ) |  | (28 | ) |  | — |  |  | (231 | ) |  | (925 | ) |  | (45 | ) |  | (2,467 | ) |  | — |  |  | (5,387 | )
Recoveries | 15 |  |  | 476 |  |  | 8 |  |  | 227 |  |  | 34 |  |  | — |  |  | 28 |  |  | 174 |  |  | 14 |  |  | 867 |  |  | — |  |  | 1,843 |
Balance at September 30 | $ | 12,600 |  |  | $ | 84,246 |  |  | $ | 875 |  |  | $ | 30,083 |  |  | $ | 4,300 |  |  | $ | 739 |  |  | $ | 9,113 |  |  | $ | 18,121 |  |  | $ | 895 |  |  | $ | 14,133 |  |  | $ | — |  |  | $ | 175,105 |
| Three months ended September 30, 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 July 1 | $ | 11,732 |  |  | $ | 104,842 |  |  | $ | 1,057 |  |  | $ | 19,309 |  |  | $ | 4,992 |  |  | $ | 360 |  |  | $ | 9,996 |  |  | $ | 14,997 |  |  | $ | 720 |  |  | $ | 13,777 |  |  | $ | — |  |  | $ | 181,782 |
Provision | 1,797 |  |  | (5,256 | ) |  | (56 | ) |  | 4,656 |  |  | (439 | ) |  | (171 | ) |  | 515 |  |  | 2,206 |  |  | (214 | ) |  | 1,894 |  |  | — |  |  | 4,932 |
Charge-offs | (3,030 | ) |  | (794 | ) |  | (5 | ) |  | (1,671 | ) |  | (31 | ) |  | — |  |  | (719 | ) |  | (1,472 | ) |  | (59 | ) |  | (2,445 | ) |  | — |  |  | (10,226 | )
Recoveries | 84 |  |  | 241 |  |  | 39 |  |  | 344 |  |  | 71 |  |  | — |  |  | 253 |  |  | 84 |  |  | 101 |  |  | 577 |  |  | — |  |  | 1,794 |
Balance at September 30 | $ | 10,583 |  |  | $ | 99,033 |  |  | $ | 1,035 |  |  | $ | 22,638 |  |  | $ | 4,593 |  |  | $ | 189 |  |  | $ | 10,045 |  |  | $ | 15,815 |  |  | $ | 548 |  |  | $ | 13,803 |  |  | $ | — |  |  | $ | 178,282 |
| Nine months ended September 30, 2014
| 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 | $ | 10,335 |  |  | $ | 100,257 |  |  | $ | 1,009 |  |  | $ | 22,362 |  |  | $ | 4,749 |  |  | $ | 190 |  |  | $ | 10,511 |  |  | $ | 16,239 |  |  | $ | 681 |  |  | $ | 13,541 |  |  | $ | — |  |  | $ | 179,874 |
Provision | 2,219 |  |  | (17,021 | ) |  | (167 | ) |  | 9,369 |  |  | (420 | ) |  | 562 |  |  | (933 | ) |  | 4,681 |  |  | 274 |  |  | 5,770 |  |  | — |  |  | 4,334 |
Charge-offs | — |  |  | (718 | ) |  | — |  |  | (2,440 | ) |  | (100 | ) |  | (13 | ) |  | (649 | ) |  | (3,249 | ) |  | (138 | ) |  | (7,271 | ) |  | — |  |  | (14,578 | )
Recoveries | 46 |  |  | 1,728 |  |  | 33 |  |  | 792 |  |  | 71 |  |  | — |  |  | 184 |  |  | 450 |  |  | 78 |  |  | 2,093 |  |  | — |  |  | 5,475 |
Balance at September 30 | $ | 12,600 |  |  | $ | 84,246 |  |  | $ | 875 |  |  | $ | 30,083 |  |  | $ | 4,300 |  |  | $ | 739 |  |  | $ | 9,113 |  |  | $ | 18,121 |  |  | $ | 895 |  |  | $ | 14,133 |  |  | $ | — |  |  | $ | 175,105 |
| Nine months ended September 30, 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 |  |  | $ | 80,229 |  |  | $ | 2,059 |  |  | $ | 14,050 |  |  | $ | 3,521 |  |  | $ | 1,175 |  |  | $ | 3,836 |  |  | $ | 25,185 |  |  | $ | 1,721 |  |  | $ | 25,389 |  |  | $ | 15,850 |  |  | $ | 179,046 |
Provision | 3,259 |  |  | (7,695 | ) |  | (207 | ) |  | 3,951 |  |  | 1,358 |  |  | 307 |  |  | 2,126 |  |  | 4,546 |  |  | (571 | ) |  | 4,183 |  |  | (78 | ) |  | 11,179 |
Charge-offs | (4,570 | ) |  | (1,662 | ) |  | (77 | ) |  | (3,917 | ) |  | (123 | ) |  | (6 | ) |  | (1,987 | ) |  | (4,540 | ) |  | (304 | ) |  | (7,601 | ) |  | — |  |  | (24,787 | )
Recoveries | 722 |  |  | 740 |  |  | 75 |  |  | 1,003 |  |  | 90 |  |  | 1 |  |  | 353 |  |  | 462 |  |  | 180 |  |  | 1,850 |  |  | — |  |  | 5,476 |
Reclassification (1) | 5,141 |  |  | 27,421 |  |  | (815 | ) |  | 7,551 |  |  | (253 | ) |  | (1,288 | ) |  | 5,717 |  |  | (9,838 | ) |  | (478 | ) |  | (10,018 | ) |  | (15,772 | ) |  | 7,368 |
Balance at September 30 | $ | 10,583 |  |  | $ | 99,033 |  |  | $ | 1,035 |  |  | $ | 22,638 |  |  | $ | 4,593 |  |  | $ | 189 |  |  | $ | 10,045 |  |  | $ | 15,815 |  |  | $ | 548 |  |  | $ | 13,803 |  |  | $ | — |  |  | $ | 178,282 |
(1) Reclassification results from enhancements to the ALLL calculation during the second quarter of 2013 that resulted in the allocation of $15.8 million previously designated as 'non-specific' to other loan classes and the absorption of $7.4 million of the reserve for unfunded commitments related to unfunded, revocable loan commitments into the ALLL.
Allocation of Allowance for Loan and Lease Losses | The following tables show the ending balances of acquired loans and leases and related allowance by class of loans as of September 30, 2014 and December 31, 2013:
| September 30, 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
ALLL for loans and leases acquired with deteriorated credit quality | $ | 355 |  |  | $ | 12,584 |  |  | $ | 78 |  |  | $ | 1,396 |  |  | $ | 7,092 |  |  | $ | 3,979 |  |  | $ | 156 |  |  | $ | 160 |  |  | $ | 25,800 |
Loans and leases acquired with deteriorated credit quality | 59,808 |  |  | 579,435 |  |  | 36,043 |  |  | 25,797 |  |  | 240,681 |  |  | 50,048 |  |  | 1,144 |  |  | 3,324 |  |  | 996,280 |
| December 31, 2013
(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
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 |
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 September 30, 2014 and December 31, 2013:
| September 30, 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 | $ | 382 |  |  | $ | 5,811 |  |  | $ | 173 |  |  | $ | 3,042 |  |  | $ | 151 |  |  | $ | 6 |  |  | $ | 1,416 |  |  | $ | 1,060 |  |  | $ | 103 |  |  | $ | 594 |  |  | $ | 12,738 |
ALLL for loans and leases collectively evaluated for impairment | 12,218 |  |  | 78,435 |  |  | 702 |  |  | 27,041 |  |  | 4,149 |  |  | 733 |  |  | 7,697 |  |  | 17,061 |  |  | 792 |  |  | 13,539 |  |  | 162,367 |
Total allowance for loan and lease losses | $ | 12,600 |  |  | $ | 84,246 |  |  | $ | 875 |  |  | $ | 30,083 |  |  | $ | 4,300 |  |  | $ | 739 |  |  | $ | 9,113 |  |  | $ | 18,121 |  |  | $ | 895 |  |  | $ | 14,133 |  |  | $ | 175,105 |
Loans and leases: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans and leases individually evaluated for impairment | $ | 2,068 |  |  | $ | 88,735 |  |  | $ | 1,966 |  |  | $ | 11,484 |  |  | $ | 281 |  |  | $ | 40 |  |  | $ | 14,800 |  |  | $ | 3,497 |  |  | $ | 1,498 |  |  | $ | 1,042 |  |  | $ | 125,411 |
Loans and leases collectively evaluated for impairment | 380,707 |  |  | 6,386,631 |  |  | 175,715 |  |  | 1,348,461 |  |  | 443,037 |  |  | 213,184 |  |  | 1,126,249 |  |  | 2,116,670 |  |  | 115,711 |  |  | 374,735 |  |  | 12,681,100 |
Total loan and leases | $ | 382,775 |  |  | $ | 6,475,366 |  |  | $ | 177,681 |  |  | $ | 1,359,945 |  |  | $ | 443,318 |  |  | $ | 213,224 |  |  | $ | 1,141,049 |  |  | $ | 2,120,167 |  |  | $ | 117,209 |  |  | $ | 375,777 |  |  | $ | 12,806,511 |
| December 31, 2013
(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 | $ | 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: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
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 |
Troubled Debt Restructurings on Financing Receivables |
| Three months ended September 30, 2014 |  | Three months ended September 30, 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 and industrial | — |  | $ | — |  |  | — |  | $ | — |  |  | 1 |  | $ | 203 |  |  | — |  | $ | — |
Total interest only | — |  | — |  |  | — |  | — |  |  | 1 |  | 203 |  |  | — |  | — |
Loan term extension |  |  |  |  |  |  |  |  |  |  |
Commercial mortgage | 1 |  | 462 |  |  | — |  | — |  |  | 5 |  | 2,372 |  |  | 4 |  | 1,303 |
Residential mortgage | 3 |  | 80 |  |  | — |  | — |  |  | 2 |  | 590 |  |  | — |  | — |
Construction and land development - noncommercial | 2 |  | 141 |  |  | — |  | — |  |  | — |  | — |  |  | — |  | — |
Consumer | 2 |  | 81 |  |  | — |  | — |  |  | 1 |  | 21 |  |  | — |  | — |
Total loan term extension | 8 |  | 764 |  |  | — |  | — |  |  | 8 |  | 2,983 |  |  | 4 |  | 1,303 |
Below market interest rate |  |  |  |  |  |  |  |  |  |  |
Construction and land development - commercial | — |  | — |  |  | — |  | — |  |  | 1 |  | 45 |  |  | — |  | — |
Commercial mortgage | 6 |  | 3,062 |  |  | 1 |  | 176 |  |  | 4 |  | 859 |  |  | 5 |  | 5,125 |
Commercial and industrial | 3 |  | 462 |  |  | — |  | — |  |  | — |  | — |  |  | 1 |  | 173 |
Residential mortgage | 11 |  | 609 |  |  | 1 |  | 45 |  |  | 1 |  | 319 |  |  | — |  | — |
Revolving mortgage | — |  | — |  |  | — |  | — |  |  | 3 |  | 43 |  |  | 1 |  | 73 |
Construction and land development - noncommercial | 3 |  | 173 |  |  | — |  | — |  |  | 2 |  | 42 |  |  | — |  | — |
Consumer | 5 |  | 162 |  |  | — |  | — |  |  | — |  | — |  |  | — |  | — |
Total below market interest rate | 28 |  | 4,468 |  |  | 2 |  | 221 |  |  | 11 |  | 1,308 |  |  | 7 |  | 5,371 |
Discharged from bankruptcy |  |  |  |  |  |  |  |  |  |  |
Commercial mortgage | 1 |  | — |  |  | 1 |  | — |  |  | — |  | — |  |  | — |  | — |
Residential mortgage | — |  | — |  |  | — |  | — |  |  | — |  | — |  |  | 2 |  | 44 |
Revolving mortgage | 2 |  | 99 |  |  | 1 |  | — |  |  | 3 |  | 125 |  |  | 2 |  | 47 |
Construction and land development-noncommercial | — |  | — |  |  | 1 |  | 62 |  |  | — |  | — |  |  | — |  | — |
Consumer | 1 |  | 13 |  |  | — |  | — |  |  | — |  | — |  |  | — |  | — |
Total discharged from bankruptcy | 4 |  | 112 |  |  | 3 |  | 62 |  |  | 3 |  | 125 |  |  | 4 |  | 91 |
Total originated restructurings | 40 |  | $ | 5,344 |  |  | 5 |  | $ | 283 |  |  | 23 |  | $ | 4,619 |  |  | 15 |  | $ | 6,765 |
| Nine months ended September 30, 2014 |  | Nine months ended September 30, 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 | 6 |  | $ | 2,449 |  |  | 2 |  | $ | 592 |  |  | 9 |  | $ | 3,242 |  |  | — |  | $ | — |
Commercial and industrial | 2 |  | 375 |  |  | — |  | — |  |  | 2 |  | 403 |  |  | — |  | — |
Other commercial real estate | — |  | — |  |  | — |  | — |  |  | 1 |  | 98 |  |  | — |  | — |
Residential mortgage | — |  | — |  |  | — |  | — |  |  | 1 |  | 630 |  |  | — |  | — |
Lease financing | 2 |  | 131 |  |  | — |  | — |  |  | — |  | — |  |  | — |  | — |
Other | 1 |  | 40 |  |  | — |  | — |  |  | — |  | — |  |  | — |  | — |
Total interest only | 11 |  | 2,995 |  |  | 2 |  | 592 |  |  | 13 |  | 4,373 |  |  | — |  | — |
Loan term extension |  |  |  |  |  |  |  |  |  |  |
Construction and land development - commercial | 2 |  | 189 |  |  | — |  | — |  |  | — |  | — |  |  | — |  | — |
Commercial mortgage | 11 |  | 4,072 |  |  | — |  | — |  |  | 12 |  | 4,935 |  |  | 5 |  | 1,524 |
Commercial and industrial | 4 |  | 2,040 |  |  | — |  | — |  |  | 2 |  | 623 |  |  | — |  | — |
Lease financing | 2 |  | 144 |  |  | — |  | — |  |  | — |  | — |  |  | — |  | — |
Residential mortgage | 15 |  | 532 |  |  | — |  | — |  |  | 9 |  | 879 |  |  | 1 |  | 570 |
Construction and land development - noncommercial | 3 |  | 175 |  |  | — |  | — |  |  | — |  | — |  |  | — |  | — |
Consumer | 5 |  | 122 |  |  | — |  | — |  |  | 2 |  | 64 |  |  | — |  | — |
Total loan term extension | 42 |  | 7,274 |  |  | — |  | — |  |  | 25 |  | 6,501 |  |  | 6 |  | 2,094 |
Below market interest rate |  |  |  |  |  |  |  |  |  |  |
Construction and land development - commercial | 10 |  | 371 |  |  | — |  | — |  |  | 2 |  | 265 |  |  | — |  | — |
Commercial mortgage | 29 |  | 11,399 |  |  | 3 |  | 1,276 |  |  | 29 |  | 10,248 |  |  | 5 |  | 5,125 |
Commercial and industrial | 11 |  | 772 |  |  | — |  | — |  |  | 4 |  | 829 |  |  | 1 |  | 173 |
Other commercial real estate | 1 |  | 347 |  |  | — |  | — |  |  | 3 |  | 738 |  |  | — |  | — |
Residential mortgage | 29 |  | 1,402 |  |  | 2 |  | 95 |  |  | 14 |  | 826 |  |  | — |  | — |
Revolving mortgage | 5 |  | 270 |  |  | — |  | — |  |  | 6 |  | 215 |  |  | 1 |  | 73 |
Construction & land development - noncommercial | 11 |  | 590 |  |  | — |  | — |  |  | 4 |  | 555 |  |  | — |  | — |
Consumer | 5 |  | 162 |  |  | — |  | — |  |  | 3 |  | 227 |  |  | — |  | — |
Total below market interest rate | 101 |  | 15,313 |  |  | 5 |  | 1,371 |  |  | 65 |  | 13,903 |  |  | 7 |  | 5,371 |
Discharged from bankruptcy |  |  |  |  |  |  |  |  |  |  |
Commercial mortgage | 2 |  | 970 |  |  | 1 |  | — |  |  | — |  | — |  |  | — |  | — |
Residential mortgage | 9 |  | 691 |  |  | 2 |  | 288 |  |  | 4 |  | 130 |  |  | 2 |  | 44 |
Revolving mortgage | 10 |  | 420 |  |  | 1 |  | — |  |  | 31 |  | 2,520 |  |  | 2 |  | 47 |
Construction & land development - noncommercial | 1 |  | 62 |  |  | 1 |  | 62 |  |  | — |  | — |  |  | — |  | — |
Consumer | 4 |  | 18 |  |  | — |  | — |  |  | — |  | — |  |  | — |  | — |
Total discharged from bankruptcy | 26 |  | 2,161 |  |  | 5 |  | 350 |  |  | 35 |  | 2,650 |  |  | 4 |  | 91 |
Total originated restructurings | 180 |  | $ | 27,743 |  |  | 12 |  | $ | 2,313 |  |  | 138 |  | $ | 27,427 |  |  | 17 |  | $ | 7,556 |
The following tables provide the types of TDRs made during the three and nine months ended September 30, 2014 and September 30, 2013 for acquired loans, as well as a summary of acquired loans that were modified as a TDR during the twelve months ended September 30, 2014 and September 30, 2013 that subsequently defaulted during the three and nine months ended September 30, 2014 and September 30, 2013. BancShares defines payment default as movement of the TDR to nonaccrual status, which is generally 90 days past due for TDRs, foreclosure or charge-off, whichever occurs first.
| Three months ended September 30, 2014 |  | Three months ended September 30, 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 |  |  |  |  |  |  |  |  |  |  |
Construction and land development - commercial | — |  | $ | — |  |  | — |  | $ | — |  |  | — |  | $ | — |  |  | 1 |  | $ | 2,628 |
Total interest only | — |  | — |  |  | — |  | — |  |  | — |  | — |  |  | 1 |  | 2,628 |
Loan term extension |  |  |  |  |  |  |  |  |  |  |
Construction and land development - commercial | 1 |  | 348 |  |  | — |  | — |  |  | — |  | — |  |  | — |  | — |
Commercial mortgage | — |  | — |  |  | — |  | — |  |  | 1 |  | 157 |  |  | — |  | — |
Commercial and industrial | — |  | — |  |  | — |  | — |  |  | 1 |  | 121 |  |  | — |  | — |
Residential mortgage | — |  | — |  |  | 3 |  | 381 |  |  | — |  | — |  |  | 1 |  | 198 |
Total loan term extension | 1 |  | 348 |  |  | 3 |  | 381 |  |  | 2 |  | 278 |  |  | 1 |  | 198 |
Below market interest rate |  |  |  |  |  |  |  |  |  |  |
Construction and land development - commercial | — |  | — |  |  | — |  | — |  |  | — |  | — |  |  | 2 |  | 1,067 |
Commercial mortgage | 6 |  | 3,377 |  |  | 1 |  | 67 |  |  | 1 |  | 291 |  |  | 2 |  | 1,290 |
Residential mortgage | 3 |  | 227 |  |  | — |  | — |  |  | — |  | — |  |  | 4 |  | 842 |
Total below market interest rate | 9 |  | 3,604 |  |  | 1 |  | 67 |  |  | 1 |  | 291 |  |  | 8 |  | 3,199 |
Discharged from bankruptcy |  |  |  |  |  |  |  |  |  |  |
Residential mortgage | — |  | — |  |  | — |  | — |  |  | — |  | — |  |  | — |  | — |
Total discharged from bankruptcy | — |  | — |  |  | — |  | — |  |  | — |  | — |  |  | — |  | — |
Total acquired restructurings | 10 |  | $ | 3,952 |  |  | 4 |  | $ | 448 |  |  | 3 |  | $ | 569 |  |  | 10 |  | $ | 6,025 |
| Nine months ended September 30, 2014 |  | Nine months ended September 30, 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 |  |  |  |  |  |  |  |  |  |  |
Construction and land development - commercial | — |  | $ | — |  |  | — |  | $ | — |  |  | 1 |  | $ | 2,628 |  |  | 1 |  | $ | 2,628 |
Commercial mortgage | 2 |  | 44 |  |  | 2 |  | 44 |  |  | 2 |  | 1,060 |  |  | 2 |  | 1,990 |
Commercial and industrial | — |  | — |  |  | — |  | — |  |  | 1 |  | 23 |  |  | — |  | — |
Residential mortgage | — |  | — |  |  | — |  | — |  |  | 2 |  | 181 |  |  | — |  | — |
Total interest only | 2 |  | 44 |  |  | 2 |  | 44 |  |  | 6 |  | 3,892 |  |  | 3 |  | 4,618 |
Loan term extension |  |  |  |  |  |  |  |  |  |  |
Construction and land development - commercial | 2 |  | 348 |  |  | — |  | — |  |  | 5 |  | 2,517 |  |  | — |  | — |
Commercial mortgage | — |  | — |  |  | — |  | — |  |  | 1 |  | 157 |  |  | — |  | — |
Commercial and industrial | — |  | — |  |  | — |  | — |  |  | 2 |  | 1,042 |  |  | — |  | — |
Residential mortgage | 1 |  | 322 |  |  | 4 |  | 381 |  |  | 1 |  | 198 |  |  | 1 |  | 198 |
Total loan term extension | 3 |  | 670 |  |  | 4 |  | 381 |  |  | 9 |  | 3,914 |  |  | 1 |  | 198 |
Below market interest rate |  |  |  |  |  |  |  |  |  |  |
Construction and land development - commercial | 2 |  | 308 |  |  | — |  | — |  |  | 5 |  | 3,489 |  |  | 2 |  | 1,067 |
Commercial mortgage | 15 |  | 5,539 |  |  | 2 |  | 94 |  |  | 9 |  | 11,428 |  |  | 2 |  | 1,290 |
Commercial and industrial | — |  | — |  |  | — |  | — |  |  | 3 |  | 510 |  |  | — |  | — |
Residential mortgage | 29 |  | 3,994 |  |  | 2 |  | — |  |  | 10 |  | 2,871 |  |  | 6 |  | 1,545 |
Total below market interest rate | 46 |  | 9,841 |  |  | 4 |  | 94 |  |  | 27 |  | 18,298 |  |  | 10 |  | 3,902 |
Discharged from bankruptcy |  |  |  |  |  |  |  |  |  |  |
Residential mortgage | 26 |  | 1,673 |  |  | 2 |  | — |  |  | — |  | — |  |  | — |  | — |
Total discharged from bankruptcy | 26 |  | 1,673 |  |  | 2 |  | — |  |  | — |  | — |  |  | — |  | — |
Total acquired restructurings | 77 |  | $ | 12,228 |  |  | 12 |  | $ | 519 |  |  | 42 |  | $ | 26,104 |  |  | 14 |  | $ | 8,718 |
The following table provides a summary of total TDRs by accrual status.
| September 30, 2014 |  | December 31, 2013
(Dollars in thousands) | Accruing |  | Nonaccruing |  | Total |  | Accruing |  | Nonaccruing |  | Total
Commercial loans |  |  |  |  |  |  |  |  |  |  |
Construction and land development - commercial | $ | 3,518 |  |  | $ | 213 |  |  | $ | 3,731 |  |  | $ | 21,032 |  |  | $ | 1,002 |  |  | $ | 22,034 |
Commercial mortgage | 100,114 |  |  | 17,866 |  |  | 117,980 |  |  | 113,323 |  |  | 23,387 |  |  | 136,710 |
Other commercial real estate | 3,085 |  |  | 1,229 |  |  | 4,314 |  |  | 3,470 |  |  | 1,150 |  |  | 4,620 |
Commercial and industrial | 10,079 |  |  | 696 |  |  | 10,775 |  |  | 9,838 |  |  | 1,142 |  |  | 10,980 |
Lease | 281 |  |  | — |  |  | 281 |  |  | 49 |  |  | — |  |  | 49 |
Other | 40 |  |  | — |  |  | 40 |  |  | — |  |  | — |  |  | — |
Total commercial TDRs | 117,117 |  |  | 20,004 |  |  | 137,121 |  |  | 147,712 |  |  | 26,681 |  |  | 174,393 |
Noncommercial |  |  |  |  |  |  |  |  |  |  |
Residential | 24,444 |  |  | 2,886 |  |  | 27,330 |  |  | 23,343 |  |  | 3,663 |  |  | 27,006 |
Revolving mortgage | 3,497 |  |  | — |  |  | 3,497 |  |  | 3,095 |  |  | — |  |  | 3,095 |
Construction and land development - noncommercial | 1,498 |  |  | — |  |  | 1,498 |  |  | 651 |  |  | 457 |  |  | 1,108 |
Consumer and other | 1,042 |  |  | — |  |  | 1,042 |  |  | 1,154 |  |  | — |  |  | 1,154 |
Total noncommercial TDRs | 30,481 |  |  | 2,886 |  |  | 33,367 |  |  | 28,243 |  |  | 4,120 |  |  | 32,363 |
Total TDRs | $ | 147,598 |  |  | $ | 22,890 |  |  | $ | 170,488 |  |  | $ | 175,955 |  |  | $ | 30,801 |  |  | $ | 206,756 |
The following table shows the accrual status of acquired and originated TDRs.
(Dollars in thousands) | September 30, 2014 |  | December 31, 2013
Accruing TDRs: |  |  |
Acquired | $ | 54,670 |  |  | $ | 90,829 |
Originated | 92,928 |  |  | 85,126 |
Total accruing TDRs | 147,598 |  |  | 175,955 |
Nonaccruing TDRs: |  |  |
Acquired | 5,073 |  |  | 11,479 |
Originated | 17,817 |  |  | 19,322 |
Total nonaccruing TDRs | 22,890 |  |  | 30,801 |
All TDRs: |  |  |
Acquired | 59,743 |  |  | 102,308 |
Originated | 110,745 |  |  | 104,448 |
Total TDRs | $ | 170,488 |  |  | $ | 206,756 |

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