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FDIC Shared-Loss Receivable | 6 Months Ended
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Jun. 30, 2018
FDIC Shared-Loss Receivable [Abstract] |
FDIC Shared-Loss Receivable | FDIC SHARED-LOSS PAYABLE BancShares completed six FDIC-assisted transactions with shared-loss agreements during the period beginning in 2009 through 2011. Prior to its merger into BancShares, Bancorporation completed three FDIC-assisted transactions with shared-loss agreements. As of June 30, 2018, shared-loss agreements are still active for Georgian Bank (GB) and United Western Bank (UWB). Shared-loss protection remains for single family residential loans acquired from UWB and GB in the amount of $62.1 million.
The shared-loss agreements for two FDIC-assisted transactions, First Regional Bank (FRB) and UWB, include provisions related to payments that may be owed to the FDIC at the termination of the agreements (clawback liability). The clawback liability represents a payment by BancShares to the FDIC if actual cumulative losses on acquired covered assets are lower than the cumulative losses originally estimated by the FDIC at the time of acquisition and is recorded in the Consolidated Balance Sheets as a payable to the FDIC under the relevant shared-loss agreements. As of June 30, 2018 and December 31, 2017, the estimated clawback liability was $103.5 million and $101.3 million, respectively. The clawback liability payment dates for FRB and UWB are March 2020 and March 2021, respectively. The following table provides changes in the FDIC shared-loss payable for the three and six months ended June 30, 2018 and June 30, 2017.
| Three months ended June 30 |  | Six months ended June 30
(Dollars in thousands) | 2018 |  | 2017 |  | 2018 |  | 2017
Beginning balance | $ | 102,466 |  |  | $ | 98,013 |  |  | $ | 101,342 |  |  | $ | 97,008 |
Amortization | 1,001 |  |  | 963 |  |  | 1,993 |  |  | 1,917 |
Adjustments related to changes in assumptions | 20 |  |  | 150 |  |  | 152 |  |  | 201 |
Ending balance | $ | 103,487 |  |  | $ | 99,126 |  |  | $ | 103,487 |  |  | $ | 99,126 |

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- Definition Represents the fair value of the receivable from the FDIC resulting from FDIC-assisted transactions. Fair value estimated using projected cash flows included in loss share agreements based on expected reimbursements for losses and applicable loss share percentages. Updated as changes in estimates made and payments received from the FDIC + References No definition available. + Details
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- Definition FDIC Shared-Loss Receivable [Abstract] + References No definition available. + Details
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