XML 88 R27.htm IDEA: XBRL DOCUMENT
v3.2.0.727

Allowance for Loan and Lease Losses (Tables) | 6 Months Ended
--- | ---
Jun. 30, 2015
Loans and Leases Receivable, Allowance [Abstract] |
Allowance for Loan and Lease Losses | The following tables show the activity in the allowance for PCI loan and lease losses by loan class for the three months and six months ended June 30, 2015 and June 30, 2014.
| Three months ended June 30, 2015
(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
PCI Loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for loan and lease losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at April 1 | $ | 341 |  |  | $ | 8,876 |  |  | $ | 194 |  |  | $ | 11 |  |  | $ | 4,872 |  |  | $ | 3,271 |  |  | $ | 31 |  |  | $ | 23 |  |  | $ | 17,619 |
Provision | 325 |  |  | (2,065 | ) |  | (125 | ) |  | 399 |  |  | 1,165 |  |  | (1,112 | ) |  | (31 | ) |  | 169 |  |  | (1,275 | )
Charge-offs | (97 | ) |  | (383 | ) |  | — |  |  | (87 | ) |  | (195 | ) |  | (108 | ) |  | — |  |  | (6 | ) |  | (876 | )
Recoveries | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Balance at June 30 | $ | 569 |  |  | $ | 6,428 |  |  | $ | 69 |  |  | $ | 323 |  |  | $ | 5,842 |  |  | $ | 2,051 |  |  | $ | — |  |  | $ | 186 |  |  | $ | 15,468 |
| Three months ended June 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 April 1 | $ | 4,476 |  |  | $ | 23,003 |  |  | $ | 1,204 |  |  | $ | 2,256 |  |  | $ | 9,764 |  |  | $ | 3,493 |  |  | $ | 583 |  |  | $ | 214 |  |  | $ | 44,993 |
Provision | (77 | ) |  | (1,185 | ) |  | (797 | ) |  | (1,729 | ) |  | (2,176 | ) |  | (3,031 | ) |  | (583 | ) |  | 49 |  |  | (9,529 | )
Charge-offs | (596 | ) |  | (4,503 | ) |  | — |  |  | (152 | ) |  | (495 | ) |  | (381 | ) |  | — |  |  | (6 | ) |  | (6,133 | )
Recoveries | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Balance at June 30 | $ | 3,803 |  |  | $ | 17,315 |  |  | $ | 407 |  |  | $ | 375 |  |  | $ | 7,093 |  |  | $ | 81 |  |  | $ | — |  |  | $ | 257 |  |  | $ | 29,331 |
| Six months ended June 30, 2015
(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 | $ | 150 |  |  | $ | 10,135 |  |  | $ | 75 |  |  | $ | 1,240 |  |  | $ | 5,820 |  |  | $ | 3,999 |  |  | $ | 183 |  |  | $ | 27 |  |  | $ | 21,629 |
Provision | 516 |  |  | (2,990 | ) |  | (6 | ) |  | (632 | ) |  | 302 |  |  | (1,767 | ) |  | (183 | ) |  | 621 |  |  | (4,139 | )
Charge-offs | (97 | ) |  | (717 | ) |  | — |  |  | (285 | ) |  | (280 | ) |  | (181 | ) |  | — |  |  | (462 | ) |  | (2,022 | )
Recoveries | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Balance at June 30 | $ | 569 |  |  | $ | 6,428 |  |  | $ | 69 |  |  | $ | 323 |  |  | $ | 5,842 |  |  | $ | 2,051 |  |  | $ | — |  |  | $ | 186 |  |  | $ | 15,468 |
| Six months ended June 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 | 3,278 |  |  | (4,571 | ) |  | (947 | ) |  | (2,065 | ) |  | (4,476 | ) |  | (2,397 | ) |  | (682 | ) |  | 58 |  |  | (11,802 | )
Charge-offs | (795 | ) |  | (8,020 | ) |  | — |  |  | (2,835 | ) |  | (233 | ) |  | (481 | ) |  | — |  |  | (23 | ) |  | (12,387 | )
Recoveries | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Balance at June 30 | $ | 3,803 |  |  | $ | 17,315 |  |  | $ | 407 |  |  | $ | 375 |  |  | $ | 7,093 |  |  | $ | 81 |  |  | $ | — |  |  | $ | 257 |  |  | $ | 29,331 |
The following tables provide information on non-PCI impaired loans and leases, exclusive of loans and leases evaluated collectively as a homogenous group, as of June 30, 2015 and December 31, 2014 including interest income recognized in the period during which the loans and leases were considered impaired.
| June 30, 2015
(Dollars in thousands) | With a recorded allowance |  | With no recorded allowance |  | Total |  | Unpaid principal balance |  | Related allowance recorded
Non-PCI impaired loans and leases: |  |  |  |  |  |  |  |  |
Construction and land development - commercial | $ | 2,620 |  |  | $ | 472 |  |  | $ | 3,092 |  |  | $ | 8,514 |  |  | $ | 445 |
Commercial mortgage | 53,733 |  |  | 29,822 |  |  | 83,555 |  |  | 89,251 |  |  | 7,744 |
Other commercial real estate | 101 |  |  | 300 |  |  | 401 |  |  | 848 |  |  | 101 |
Commercial and industrial | 9,162 |  |  | 3,254 |  |  | 12,416 |  |  | 15,816 |  |  | 1,771 |
Lease financing | 1,177 |  |  | 271 |  |  | 1,448 |  |  | 1,448 |  |  | 146 |
Other | 1,732 |  |  | — |  |  | 1,732 |  |  | 1,732 |  |  | 17 |
Residential mortgage | 8,760 |  |  | 7,664 |  |  | 16,424 |  |  | 17,118 |  |  | 1,623 |
Revolving mortgage | 1,458 |  |  | 2,503 |  |  | 3,961 |  |  | 5,403 |  |  | 168 |
Construction and land development - noncommercial | — |  |  | 860 |  |  | 860 |  |  | 860 |  |  | — |
Consumer | 994 |  |  | 123 |  |  | 1,117 |  |  | 1,194 |  |  | 577 |
Total non-PCI impaired loans and leases | $ | 79,737 |  |  | $ | 45,269 |  |  | $ | 125,006 |  |  | $ | 142,184 |  |  | $ | 12,592 |
| December 31, 2014
(Dollars in thousands) | With a recorded allowance |  | With no recorded allowance |  | Total |  | Unpaid principal balance |  | Related allowance recorded
Non-PCI impaired loans and leases: |  |  |  |  |  |  |  |  |
Construction and land development - commercial | $ | 996 |  |  | $ | 624 |  |  | $ | 1,620 |  |  | $ | 6,945 |  |  | $ | 92 |
Commercial mortgage | 57,324 |  |  | 25,479 |  |  | 82,803 |  |  | 87,702 |  |  | 8,610 |
Other commercial real estate | 112 |  |  | 472 |  |  | 584 |  |  | 913 |  |  | 112 |
Commercial and industrial | 10,319 |  |  | 721 |  |  | 11,040 |  |  | 12,197 |  |  | 1,743 |
Lease financing | 319 |  |  | 304 |  |  | 623 |  |  | 623 |  |  | 150 |
Other | 2,000 |  |  | — |  |  | 2,000 |  |  | 2,000 |  |  | 1,972 |
Residential mortgage | 10,198 |  |  | 4,715 |  |  | 14,913 |  |  | 15,746 |  |  | 1,360 |
Revolving mortgage | 3,675 |  |  | — |  |  | 3,675 |  |  | 4,933 |  |  | 1,052 |
Construction and land development - noncommercial | 1,077 |  |  | 263 |  |  | 1,340 |  |  | 1,340 |  |  | 71 |
Consumer | 987 |  |  | 8 |  |  | 995 |  |  | 1,067 |  |  | 555 |
Total non-PCI impaired loans and leases | $ | 87,007 |  |  | $ | 32,586 |  |  | $ | 119,593 |  |  | $ | 133,466 |  |  | $ | 15,717 |
The following tables show the average non-PCI impaired loan balance and the interest income recognized by loan class for the three and six months ended June 30, 2015 and June 30, 2014:
| Three months ended June 30, 2015 |  | Three months ended June 30, 2014
(Dollars in thousands) | Average balance |  | Interest income recognized |  | Average balance |  | Interest income recognized
Non-PCI impaired loans and leases: |  |  |  |  |  |  |
Construction and land development - commercial | $ | 3,134 |  |  | $ | 35 |  |  | $ | 2,592 |  |  | $ | 28 |
Commercial mortgage | 86,253 |  |  | 840 |  |  | 87,687 |  |  | 799 |
Other commercial real estate | 403 |  |  | — |  |  | 1,981 |  |  | 7 |
Commercial and industrial | 14,088 |  |  | 146 |  |  | 11,208 |  |  | 113 |
Lease financing | 1,463 |  |  | 16 |  |  | 384 |  |  | 4 |
Other | 1,835 |  |  | — |  |  | 48 |  |  | 1 |
Residential mortgage | 16,819 |  |  | 135 |  |  | 15,592 |  |  | 107 |
Revolving mortgage | 4,015 |  |  | 23 |  |  | 3,779 |  |  | 29 |
Construction and land development - noncommercial | 779 |  |  | 9 |  |  | 2,061 |  |  | 26 |
Consumer | 1,154 |  |  | 20 |  |  | 986 |  |  | 17 |
Total non-PCI impaired loans and leases | $ | 129,943 |  |  | $ | 1,224 |  |  | $ | 126,318 |  |  | $ | 1,131 |
| Six months ended June 30, 2015 |  | Six months ended June 30, 2014
(Dollars in thousands) | Average balance |  | Interest income recognized |  | Average balance |  | Interest income recognized
Non-PCI impaired loans and leases: |  |  |  |  |  |  |
Construction and land development - commercial | $ | 3,093 |  |  | $ | 70 |  |  | $ | 1,413 |  |  | $ | 31 |
Commercial mortgage | 83,115 |  |  | 1,602 |  |  | 84,359 |  |  | 1,716 |
Other commercial real estate | 477 |  |  | 1 |  |  | 2,731 |  |  | 60 |
Commercial and industrial | 12,220 |  |  | 249 |  |  | 15,690 |  |  | 353 |
Lease financing | 1,527 |  |  | 34 |  |  | 732 |  |  | 21 |
Other | 1,913 |  |  | — |  |  | 24 |  |  | 1 |
Residential mortgage | 16,092 |  |  | 260 |  |  | 15,824 |  |  | 284 |
Revolving mortgage | 3,501 |  |  | 39 |  |  | 4,262 |  |  | 76 |
Construction and land development - noncommercial | 719 |  |  | 16 |  |  | 1,946 |  |  | 50 |
Consumer | 1,088 |  |  | 39 |  |  | 2,058 |  |  | 51 |
Total non-PCI impaired loans and leases | $ | 123,745 |  |  | $ | 2,310 |  |  | $ | 129,039 |  |  | $ | 2,643 |
The following tables present the activity in the ALLL for non-PCI loan and lease losses by loan class for the three months ended June 30, 2015 and June 30, 2014:
| Three months ended June 30, 2015
(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
Non-PCI Loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for loan and lease losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at April 1 | $ | 13,108 |  |  | $ | 82,038 |  |  | $ | 1,031 |  |  | $ | 36,954 |  |  | $ | 4,293 |  |  | $ | 2,981 |  |  | $ | 11,328 |  |  | $ | 17,529 |  |  | $ | 1,056 |  |  | $ | 17,616 |  |  | $ | 187,934 |
Provision | 88 |  |  | (1,878 | ) |  | (227 | ) |  | 4,547 |  |  | 408 |  |  | (1,824 | ) |  | 1,162 |  |  | 31 |  |  | 74 |  |  | 6,613 |  |  | 8,994 |
Charge-offs | (221 | ) |  | (47 | ) |  | (9 | ) |  | (2,318 | ) |  | (6 | ) |  | — |  |  | (90 | ) |  | (616 | ) |  | — |  |  | (2,743 | ) |  | (6,050 | )
Recoveries | 104 |  |  | 323 |  |  | 9 |  |  | 209 |  |  | 11 |  |  | 31 |  |  | 305 |  |  | 346 |  |  | 3 |  |  | 630 |  |  | 1,971 |
Balance at June 30 | $ | 13,079 |  |  | $ | 80,436 |  |  | $ | 804 |  |  | $ | 39,392 |  |  | $ | 4,706 |  |  | $ | 1,188 |  |  | $ | 12,705 |  |  | $ | 17,290 |  |  | $ | 1,133 |  |  | $ | 22,116 |  |  | $ | 192,849 |
| Three months ended June 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 |  | Total
Balance at April 1 | $ | 12,246 |  |  | $ | 94,217 |  |  | $ | 945 |  |  | $ | 24,021 |  |  | $ | 4,183 |  |  | $ | 454 |  |  | $ | 10,944 |  |  | $ | 16,408 |  |  | $ | 1,249 |  |  | $ | 13,282 |  |  | $ | 177,949 |
Provision | (1,135 | ) |  | (1,961 | ) |  | (155 | ) |  | 3,033 |  |  | 176 |  |  | 163 |  |  | (1,557 | ) |  | 1,252 |  |  | (323 | ) |  | 2,737 |  |  | 2,230 |
Charge-offs | — |  |  | (272 | ) |  | — |  |  | (531 | ) |  | (14 | ) |  | (5 | ) |  | (234 | ) |  | (1,064 | ) |  | (23 | ) |  | (2,628 | ) |  | (4,771 | )
Recoveries | 5 |  |  | 145 |  |  | 16 |  |  | 386 |  |  | 20 |  |  | — |  |  | 148 |  |  | 201 |  |  | 2 |  |  | 584 |  |  | 1,507 |
Balance at June 30 | $ | 11,116 |  |  | $ | 92,129 |  |  | $ | 806 |  |  | $ | 26,909 |  |  | $ | 4,365 |  |  | $ | 612 |  |  | $ | 9,301 |  |  | $ | 16,797 |  |  | $ | 905 |  |  | $ | 13,975 |  |  | $ | 176,915 |
| Six months ended June 30, 2015
| 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
Balance at January 1 | $ | 11,961 |  |  | $ | 85,189 |  |  | $ | 732 |  |  | $ | 30,727 |  |  | $ | 4,286 |  |  | $ | 3,184 |  |  | $ | 10,661 |  |  | $ | 18,650 |  |  | $ | 892 |  |  | $ | 16,555 |  |  | $ | 182,837 |
Provision | 1,191 |  |  | (5,557 | ) |  | 231 |  |  | 12,093 |  |  | 419 |  |  | (2,042 | ) |  | 1,975 |  |  | (431 | ) |  | 192 |  |  | 9,579 |  |  | 17,650 |
Charge-offs | (239 | ) |  | (280 | ) |  | (178 | ) |  | (4,031 | ) |  | (21 | ) |  | — |  |  | (374 | ) |  | (1,409 | ) |  | (22 | ) |  | (5,526 | ) |  | (12,080 | )
Recoveries | 166 |  |  | 1,084 |  |  | 19 |  |  | 603 |  |  | 22 |  |  | 46 |  |  | 443 |  |  | 480 |  |  | 71 |  |  | 1,508 |  |  | 4,442 |
Balance at June 30 | $ | 13,079 |  |  | $ | 80,436 |  |  | $ | 804 |  |  | $ | 39,392 |  |  | $ | 4,706 |  |  | $ | 1,188 |  |  | $ | 12,705 |  |  | $ | 17,290 |  |  | $ | 1,133 |  |  | $ | 22,116 |  |  | $ | 192,849 |
| Six months ended June 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 |  | 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 | 750 |  |  | (8,940 | ) |  | (229 | ) |  | 5,009 |  |  | (348 | ) |  | 435 |  |  | (948 | ) |  | 2,605 |  |  | 254 |  |  | 4,012 |  |  | 2,600 |
Charge-offs | — |  |  | (440 | ) |  | — |  |  | (1,027 | ) |  | (72 | ) |  | (13 | ) |  | (418 | ) |  | (2,324 | ) |  | (94 | ) |  | (4,805 | ) |  | (9,193 | )
Recoveries | 31 |  |  | 1,252 |  |  | 26 |  |  | 565 |  |  | 36 |  |  | — |  |  | 156 |  |  | 277 |  |  | 64 |  |  | 1,227 |  |  | 3,634 |
Balance at June 30 | $ | 11,116 |  |  | $ | 92,129 |  |  | $ | 806 |  |  | $ | 26,909 |  |  | $ | 4,365 |  |  | $ | 612 |  |  | $ | 9,301 |  |  | $ | 16,797 |  |  | $ | 905 |  |  | $ | 13,975 |  |  | $ | 176,915 |
Allocation of Allowance for Loan and Lease Losses | The following tables show the ending balances of PCI loans and leases and related allowance by class of loans as of June 30, 2015 and December 31, 2014:
| June 30, 2015
(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 | $ | 569 |  |  | $ | 6,428 |  |  | $ | 69 |  |  | $ | 323 |  |  | $ | 5,842 |  |  | $ | 2,051 |  |  | $ | — |  |  | $ | 186 |  |  | $ | 15,468 |
Loans and leases acquired with deteriorated credit quality | 48,208 |  |  | 611,505 |  |  | 14,353 |  |  | 20,382 |  |  | 358,307 |  |  | 64,340 |  |  | 345 |  |  | 5,799 |  |  | 1,123,239 |
| December 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
ALLL for loans and leases acquired with deteriorated credit quality | $ | 150 |  |  | $ | 10,135 |  |  | $ | 75 |  |  | $ | 1,240 |  |  | $ | 5,820 |  |  | $ | 3,999 |  |  | $ | 183 |  |  | $ | 27 |  |  | $ | 21,629 |
Loans and leases acquired with deteriorated credit quality | 78,079 |  |  | 577,518 |  |  | 40,193 |  |  | 27,254 |  |  | 382,340 |  |  | 74,109 |  |  | 912 |  |  | 6,093 |  |  | 1,186,498 |
The following tables present the allowance for non-PCI loan losses and the recorded investment in loans, by loan class, based on impairment method as of June 30, 2015 and December 31, 2014:
| June 30, 2015
(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 | $ | 445 |  |  | $ | 7,744 |  |  | $ | 101 |  |  | $ | 1,771 |  |  | $ | 146 |  |  | $ | 17 |  |  | $ | 1,623 |  |  | $ | 168 |  |  | $ | — |  |  | $ | 577 |  |  | $ | 12,592 |
ALLL for loans and leases collectively evaluated for impairment | 12,634 |  |  | 72,692 |  |  | 703 |  |  | 37,621 |  |  | 4,560 |  |  | 1,171 |  |  | 11,082 |  |  | 17,122 |  |  | 1,133 |  |  | 21,539 |  |  | 180,257 |
Total allowance for loan and lease losses | $ | 13,079 |  |  | $ | 80,436 |  |  | $ | 804 |  |  | $ | 39,392 |  |  | $ | 4,706 |  |  | $ | 1,188 |  |  | $ | 12,705 |  |  | $ | 17,290 |  |  | $ | 1,133 |  |  | $ | 22,116 |  |  | $ | 192,849 |
Loans and leases: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans and leases individually evaluated for impairment | $ | 3,092 |  |  | $ | 83,555 |  |  | $ | 401 |  |  | $ | 12,416 |  |  | $ | 1,448 |  |  | $ | 1,732 |  |  | $ | 16,424 |  |  | $ | 3,961 |  |  | $ | 860 |  |  | $ | 1,117 |  |  | $ | 125,006 |
Loans and leases collectively evaluated for impairment | 544,059 |  |  | 7,778,035 |  |  | 287,813 |  |  | 2,187,175 |  |  | 642,060 |  |  | 336,657 |  |  | 2,580,640 |  |  | 2,525,975 |  |  | 226,420 |  |  | 1,163,106 |  |  | 18,271,940 |
Total loan and leases | $ | 547,151 |  |  | $ | 7,861,590 |  |  | $ | 288,214 |  |  | $ | 2,199,591 |  |  | $ | 643,508 |  |  | $ | 338,389 |  |  | $ | 2,597,064 |  |  | $ | 2,529,936 |  |  | $ | 227,280 |  |  | $ | 1,164,223 |  |  | $ | 18,396,946 |
| December 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 | $ | 92 |  |  | $ | 8,610 |  |  | $ | 112 |  |  | $ | 1,743 |  |  | $ | 150 |  |  | $ | 1,972 |  |  | $ | 1,360 |  |  | $ | 1,052 |  |  | $ | 71 |  |  | $ | 555 |  |  | $ | 15,717 |
ALLL for loans and leases collectively evaluated for impairment | 11,869 |  |  | 76,579 |  |  | 620 |  |  | 28,984 |  |  | 4,136 |  |  | 1,212 |  |  | 9,301 |  |  | 17,598 |  |  | 821 |  |  | 16,000 |  |  | 167,120 |
Total allowance for loan and lease losses | $ | 11,961 |  |  | $ | 85,189 |  |  | $ | 732 |  |  | $ | 30,727 |  |  | $ | 4,286 |  |  | $ | 3,184 |  |  | $ | 10,661 |  |  | $ | 18,650 |  |  | $ | 892 |  |  | $ | 16,555 |  |  | $ | 182,837 |
Loans and leases: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans and leases individually evaluated for impairment | $ | 1,620 |  |  | $ | 82,803 |  |  | $ | 584 |  |  | $ | 11,040 |  |  | $ | 623 |  |  | $ | 2,000 |  |  | $ | 14,913 |  |  | $ | 3,675 |  |  | $ | 1,340 |  |  | $ | 995 |  |  | $ | 119,593 |
Loans and leases collectively evaluated for impairment | 491,513 |  |  | 7,470,145 |  |  | 244,291 |  |  | 1,977,894 |  |  | 571,293 |  |  | 351,833 |  |  | 2,478,145 |  |  | 2,558,125 |  |  | 203,676 |  |  | 1,116,459 |  |  | 17,463,374 |
Total loan and leases | $ | 493,133 |  |  | $ | 7,552,948 |  |  | $ | 244,875 |  |  | $ | 1,988,934 |  |  | $ | 571,916 |  |  | $ | 353,833 |  |  | $ | 2,493,058 |  |  | $ | 2,561,800 |  |  | $ | 205,016 |  |  | $ | 1,117,454 |  |  | $ | 17,582,967 |
Troubled Debt Restructurings on Financing Receivables |
| Three months ended June 30, 2015 |  | Three months ended June 30, 2014
| 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
Non-PCI loans and leases |  |  |  |  |  |  |  |  |  |  |
Interest only period provided |  |  |  |  |  |  |  |  |  |  |
Commercial mortgage | 2 |  | $ | 69 |  |  | — |  | $ | — |  |  | 2 |  | $ | 720 |  |  | 1 |  | $ | 494 |
Other | — |  | — |  |  | — |  | — |  |  | 1 |  | 46 |  |  | — |  | — |
Total interest only | 2 |  | 69 |  |  | — |  | — |  |  | 3 |  | 766 |  |  | 1 |  | 494 |
Loan term extension |  |  |  |  |  |  |  |  |  |  |
Construction and land development - commercial | — |  | — |  |  | — |  | — |  |  | 2 |  | 191 |  |  | — |  | — |
Commercial mortgage | 2 |  | 840 |  |  | — |  | — |  |  | — |  | — |  |  | — |  | — |
Commercial and industrial | — |  | — |  |  | — |  | — |  |  | 4 |  | 2,069 |  |  | — |  | — |
Residential mortgage | — |  | — |  |  | — |  | — |  |  | 6 |  | 260 |  |  | — |  | — |
Consumer | — |  | — |  |  | — |  | — |  |  | 1 |  | 10 |  |  | — |  | — |
Total loan term extension | 2 |  | 840 |  |  | — |  | — |  |  | 13 |  | 2,530 |  |  | — |  | — |
Below market interest rate |  |  |  |  |  |  |  |  |  |  |
Construction and land development - commercial | 3 |  | 251 |  |  | — |  | — |  |  | — |  | — |  |  | — |  | — |
Commercial mortgage | 6 |  | 1,510 |  |  | — |  | — |  |  | 3 |  | 1,991 |  |  | 5 |  | 1,563 |
Commercial and industrial | 4 |  | 521 |  |  | 1 |  | 142 |  |  | — |  | — |  |  | — |  | — |
Other commercial real estate | — |  | — |  |  | — |  | — |  |  | 1 |  | 365 |  |  | — |  | — |
Residential mortgage | 15 |  | 646 |  |  | 1 |  | 15 |  |  | 10 |  | 427 |  |  | — |  | — |
Consumer | 3 |  | 40 |  |  | — |  | — |  |  | — |  | — |  |  | — |  | — |
Total below market interest rate | 31 |  | 2,968 |  |  | 2 |  | 157 |  |  | 14 |  | 2,783 |  |  | 5 |  | 1,563 |
Discharged from bankruptcy |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial | 1 |  | 17 |  |  | — |  | — |  |  | — |  | — |  |  | — |  | —
Residential mortgage | 2 |  | 35 |  |  | — |  | — |  |  | 1 |  | 13 |  |  | — |  | — |
Revolving mortgage | 7 |  | 203 |  |  | 3 |  | 60 |  |  | 2 |  | 39 |  |  | — |  | — |
Consumer | 3 |  | 45 |  |  | — |  | — |  |  | 2 |  | 8 |  |  | — |  | — |
Total discharged from bankruptcy | 13 |  | 300 |  |  | 3 |  | 60 |  |  | 5 |  | 60 |  |  | — |  | — |
Total non-PCI restructurings | 48 |  | $ | 4,177 |  |  | 5 |  | $ | 217 |  |  | 35 |  | $ | 6,139 |  |  | 6 |  | $ | 2,057 |
| Six months ended June 30, 2015 |  | Six months ended June 30, 2014
| 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
Non-PCI loans and leases |  |  |  |  |  |  |  |  |  |  |
Interest only period provided |  |  |  |  |  |  |  |  |  |  |
Commercial mortgage | 2 |  | $ | 69 |  |  | — |  | $ | — |  |  | 6 |  | $ | 2,600 |  |  | 2 |  | $ | 708 |
Commercial and industrial | 1 |  | 1,872 |  |  | 1 |  | 1,872 |  |  | 1 |  | 196 |  |  | — |  | — |
Lease financing | — |  | — |  |  | — |  | — |  |  | 2 |  | 144 |  |  | — |  | — |
Other | — |  | — |  |  | — |  | — |  |  | 1 |  | 46 |  |  | — |  | — |
Total interest only | 3 |  | 1,941 |  |  | 1 |  | 1,872 |  |  | 10 |  | 2,986 |  |  | 2 |  | 708 |
Loan term extension |  |  |  |  |  |  |  |  |  |  |
Construction and land development - commercial | 1 |  | 212 |  |  | 1 |  | 212 |  |  | 2 |  | 191 |  |  | — |  | — |
Commercial mortgage | 5 |  | 1,371 |  |  | — |  | — |  |  | 5 |  | 2,584 |  |  | — |  | — |
Commercial and industrial | — |  | — |  |  | — |  | — |  |  | 4 |  | 2,069 |  |  | — |  | — |
Lease financing | — |  | — |  |  | — |  | — |  |  | 2 |  | 224 |  |  | — |  | — |
Residential mortgage | — |  | — |  |  | — |  | — |  |  | 11 |  | 593 |  |  | — |  | — |
Revolving mortgage | 1 |  | 9 |  |  | — |  | — |  |  | — |  | — |  |  | — |  | — |
Consumer | 1 |  | 5 |  |  | — |  | — |  |  | 3 |  | 44 |  |  | — |  | — |
Total loan term extension | 8 |  | 1,597 |  |  | 1 |  | 212 |  |  | 27 |  | 5,705 |  |  | — |  | — |
Below market interest rate |  |  |  |  |  |  |  |  |  |  |
Construction and land development - commercial | 5 |  | 296 |  |  | — |  | — |  |  | 10 |  | 363 |  |  | — |  | — |
Commercial mortgage | 16 |  | 5,226 |  |  | 1 |  | 498 |  |  | 15 |  | 6,591 |  |  | 6 |  | 2,011 |
Commercial and industrial | 7 |  | 673 |  |  | 1 |  | 142 |  |  | 6 |  | 143 |  |  | — |  | — |
Other commercial real estate | — |  | — |  |  | — |  | — |  |  | 1 |  | 365 |  |  | — |  | — |
Residential mortgage | 42 |  | 1,698 |  |  | 3 |  | 58 |  |  | 18 |  | 820 |  |  | 1 |  | 140 |
Revolving mortgage | 3 |  | 63 |  |  | — |  | — |  |  | 5 |  | 274 |  |  | — |  | — |
Construction & land development - noncommercial | 2 |  | 253 |  |  | — |  | — |  |  | 8 |  | 1,248 |  |  | — |  | — |
Consumer | 7 |  | 85 |  |  | — |  | — |  |  | — |  | — |  |  | — |  | — |
Other | 1 |  | 1,732 |  |  | — |  | — |  |  | — |  | — |  |  | — |  | — |
Total below market interest rate | 83 |  | 10,026 |  |  | 5 |  | 698 |  |  | 63 |  | 9,804 |  |  | 7 |  | 2,151 |
Discharged from bankruptcy |  |  |  |  |  |  |  |  |  |  |
Commercial mortgage | 1 |  | 622 |  |  | — |  | — |  |  | 1 |  | 983 |  |  | — |  | — |
Commercial and industrial | 1 |  | 17 |  |  | — |  | — |  |  | — |  | — |  |  | — |  | — |
Residential mortgage | 8 |  | 434 |  |  | — |  | — |  |  | 8 |  | 649 |  |  | 2 |  | 85 |
Revolving mortgage | 16 |  | 632 |  |  | 5 |  | 158 |  |  | 7 |  | 442 |  |  | — |  | — |
Construction & land development - noncommercial | — |  | — |  |  | — |  | — |  |  | 1 |  | 62 |  |  | — |  | — |
Consumer | 4 |  | 48 |  |  | — |  | — |  |  | 3 |  | 26 |  |  | — |  | — |
Total discharged from bankruptcy | 30 |  | 1,753 |  |  | 5 |  | 158 |  |  | 20 |  | 2,162 |  |  | 2 |  | 85 |
Total non-PCI restructurings | 124 |  | $ | 15,317 |  |  | 12 |  | $ | 2,940 |  |  | 120 |  | $ | 20,657 |  |  | 11 |  | $ | 2,944 |
| Three months ended June 30, 2015 |  | Three months ended June 30, 2014
| 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
PCI loans |  |  |  |  |  |  |  |  |  |  |
Loan term extension |  |  |  |  |  |  |  |  |  |  |
Residential mortgage | — |  | $ | — |  |  | — |  | $ | — |  |  | 1 |  | $ | 53 |  |  | 1 |  | $ | 53 |
Total loan term extension | — |  | — |  |  | — |  | — |  |  | 1 |  | 53 |  |  | 1 |  | 53 |
Below market interest rate |  |  |  |  |  |  |  |  |  |  |
Construction and land development - commercial | — |  | — |  |  | — |  | — |  |  | 1 |  | 273 |  |  | — |  | — |
Commercial mortgage | — |  | — |  |  | — |  | — |  |  | 5 |  | 1,811 |  |  | — |  | — |
Commercial and industrial | — |  | — |  |  | — |  | — |  |  | 1 |  | 23 |  |  | — |  | — |
Residential mortgage | 1 |  | 60 |  |  | — |  | — |  |  | 23 |  | 2,963 |  |  | 1 |  | 23 |
Total below market interest rate | 1 |  | 60 |  |  | — |  | — |  |  | 30 |  | 5,070 |  |  | 1 |  | 23 |
Discharged from bankruptcy |  |  |  |  |  |  |  |  |  |  |
Residential mortgage | — |  | — |  |  | — |  | — |  |  | 26 |  | 1,828 |  |  | 2 |  | 94 |
Total discharged from bankruptcy | — |  | — |  |  | — |  | — |  |  | 26 |  | 1,828 |  |  | 2 |  | 94 |
Total PCI restructurings | 1 |  | $ | 60 |  |  | — |  | $ | — |  |  | 31 |  | $ | 5,123 |  |  | 2 |  | $ | 76 |
| Six months ended June 30, 2015 |  | Six months ended June 30, 2014
| 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
PCI loans |  |  |  |  |  |  |  |  |  |  |
Interest only period provided |  |  |  |  |  |  |  |  |  |  |
Commercial mortgage | — |  | $ | — |  |  | — |  | $ | — |  |  | 2 |  | $ | — |  |  | 2 |  | $ | 44 |
Total interest only | — |  | — |  |  | — |  | — |  |  | 2 |  | — |  |  | 2 |  | 44 |
Loan term extension |  |  |  |  |  |  |  |  |  |  |
Construction and land development - commercial | — |  | — |  |  | — |  | — |  |  | 1 |  | 276 |  |  | — |  | — |
Residential mortgage | — |  | — |  |  | — |  | — |  |  | 1 |  | 53 |  |  | 1 |  | 53 |
Total loan term extension | — |  | — |  |  | — |  | — |  |  | 2 |  | 329 |  |  | 1 |  | 53 |
Below market interest rate |  |  |  |  |  |  |  |  |  |  |
Construction and land development - commercial | — |  | — |  |  | — |  | — |  |  | 2 |  | 308 |  |  | — |  | — |
Commercial mortgage | — |  | — |  |  | — |  | — |  |  | 9 |  | 5,060 |  |  | 1 |  | 39 |
Commercial and industrial | — |  | — |  |  | — |  | — |  |  | 1 |  | 23 |  |  | — |  | — |
Residential mortgage | 8 |  | 545 |  |  | — |  | — |  |  | 25 |  | 3,066 |  |  | 2 |  | 23 |
Total below market interest rate | 8 |  | 545 |  |  | — |  | — |  |  | 37 |  | 8,457 |  |  | 3 |  | 62 |
Discharged from bankruptcy |  |  |  |  |  |  |  |  |  |  |
Residential mortgage | 1 |  | 78 |  |  | — |  | — |  |  | 26 |  | 1,828 |  |  | 2 |  | 94 |
Total discharged from bankruptcy | 1 |  | 78 |  |  | — |  | — |  |  | 26 |  | 1,828 |  |  | 2 |  | 94 |
Total PCI restructurings | 9 |  | $ | 623 |  |  | — |  | $ | — |  |  | 67 |  | $ | 10,614 |  |  | 8 |  | $ | 253 |
The following table provides a summary of total TDRs by accrual status.
| June 30, 2015 |  | December 31, 2014
(Dollars in thousands) | Accruing |  | Nonaccruing |  | Total |  | Accruing |  | Nonaccruing |  | Total
Commercial loans |  |  |  |  |  |  |  |  |  |  |
Construction and land development - commercial | $ | 3,500 |  |  | $ | 633 |  |  | $ | 4,133 |  |  | $ | 2,591 |  |  | $ | 446 |  |  | $ | 3,037 |
Commercial mortgage | 83,059 |  |  | 12,588 |  |  | 95,647 |  |  | 92,184 |  |  | 8,937 |  |  | 101,121 |
Other commercial real estate | 1,898 |  |  | 401 |  |  | 2,299 |  |  | 2,374 |  |  | 449 |  |  | 2,823 |
Commercial and industrial | 8,689 |  |  | 2,970 |  |  | 11,659 |  |  | 9,864 |  |  | 664 |  |  | 10,528 |
Lease | 1,122 |  |  | 325 |  |  | 1,447 |  |  | 258 |  |  | 365 |  |  | 623 |
Other | — |  |  | — |  |  | — |  |  | 34 |  |  | — |  |  | 34 |
Total commercial TDRs | 98,268 |  |  | 16,917 |  |  | 115,185 |  |  | 107,305 |  |  | 10,861 |  |  | 118,166 |
Noncommercial |  |  |  |  |  |  |  |  |  |  |
Residential mortgage | 23,268 |  |  | 5,663 |  |  | 28,931 |  |  | 22,597 |  |  | 4,655 |  |  | 27,252 |
Revolving mortgage | 2,412 |  |  | 1,361 |  |  | 3,773 |  |  | 3,675 |  |  | — |  |  | 3,675 |
Construction and land development - noncommercial | 860 |  |  | — |  |  | 860 |  |  | 1,391 |  |  | — |  |  | 1,391 |
Consumer and other | 2,774 |  |  | 54 |  |  | 2,828 |  |  | 995 |  |  | — |  |  | 995 |
Total noncommercial TDRs | 29,314 |  |  | 7,078 |  |  | 36,392 |  |  | 28,658 |  |  | 4,655 |  |  | 33,313 |
Total TDRs | $ | 127,582 |  |  | $ | 23,995 |  |  | $ | 151,577 |  |  | $ | 135,963 |  |  | $ | 15,516 |  |  | $ | 151,479 |
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. Further, TDRs over $500,000 and graded substandard or lower are evaluated individually for impairment through a review of collateral values. The following table shows the accrual status of non-PCI and PCI TDRs.
(Dollars in thousands) | June 30, 2015 |  | December 31, 2014
Accruing TDRs: |  |  |
PCI | $ | 41,355 |  |  | $ | 44,647 |
Non-PCI | 86,227 |  |  | 91,316 |
Total accruing TDRs | 127,582 |  |  | 135,963 |
Nonaccruing TDRs: |  |  |
PCI | 1,975 |  |  | 2,225 |
Non-PCI | 22,020 |  |  | 13,291 |
Total nonaccruing TDRs | 23,995 |  |  | 15,516 |
All TDRs: |  |  |
PCI | 43,330 |  |  | 46,872 |
Non-PCI | 108,247 |  |  | 104,607 |
Total TDRs | $ | 151,577 |  |  | $ | 151,479 |

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=49124121&loc=SL6953423-111524 + Details
Name: | us-gaap_AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_LoansAndLeasesReceivableAllowanceAbstract
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 33 -URI http://asc.fasb.org/extlink&oid=49124121&loc=SL6953676-111524 Reference 2: 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=49124121&loc=SL6953682-111524 + Details
Name: | us-gaap_TroubledDebtRestructuringsOnFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration