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Loans and Leases | 9 Months Ended
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Sep. 30, 2019
Loans and Leases Receivable Disclosure [Abstract] |
Loans and Leases | LOANS AND LEASES BancShares' accounting methods for loans and leases differ depending on whether they are non-purchased credit impaired (Non-PCI) or purchased credit impaired (PCI). Loans that were originated by FCB, as well as loans that are performing under their contractual obligations at acquisition, are classified as Non-PCI. Loans that reflect credit deterioration since origination, such that it is probable at acquisition that FCB will be unable to collect all contractually required payments, are classified as PCI. Additionally, at the date of acquisition, all acquired loans are recorded at fair value with no corresponding allowance for loan and lease losses. Loans and leases outstanding included the following at September 30, 2019 and December 31, 2018:
(Dollars in thousands) | September 30, 2019 |  | December 31, 2018
Non-PCI loans and leases: |  |  |
Commercial: |  |  |
Construction and land development | $ | 943,747 |  |  | $ | 757,854 |
Commercial mortgage | 11,453,353 |  |  | 10,717,234 |
Other commercial real estate | 491,063 |  |  | 426,985 |
Commercial and industrial and leases | 4,129,384 |  |  | 3,938,730 |
Other | 301,791 |  |  | 296,424 |
Total commercial loans | 17,319,338 |  |  | 16,137,227 |
Noncommercial: |  |  |
Residential mortgage | 4,869,562 |  |  | 4,265,687 |
Revolving mortgage | 2,414,884 |  |  | 2,542,975 |
Construction and land development | 321,903 |  |  | 257,030 |
Consumer | 1,757,235 |  |  | 1,713,781 |
Total noncommercial loans | 9,363,584 |  |  | 8,779,473 |
Total non-PCI loans and leases | 26,682,922 |  |  | 24,916,700 |
PCI loans: |  |  |
Total PCI loans | 513,589 |  |  | 606,576 |
Total loans and leases | $ | 27,196,511 |  |  | $ | 25,523,276 |
At September 30, 2019, $9.33 billion in non-PCI loans with a lendable collateral value of $6.54 billion were used to secure $181.7 million in Federal Home Loan Bank (FHLB) of Atlanta advances, resulting in additional borrowing capacity of $6.35 billion. At December 31, 2018, $9.12 billion in non-PCI loans with a lendable collateral value of $6.36 billion were used to secure $175.2 million in FHLB of Atlanta advances, resulting in additional borrowing capacity of $6.18 billion. At September 30, 2019, $3.47 billion in non-PCI loans with a lendable collateral value of $2.78 billion were used to secure additional borrowing capacity at the Federal Reserve Bank (FRB). At December 31, 2018, $2.94 billion in non-PCI loans with a lendable collateral value of $2.19 billion were used to secure additional borrowing capacity at the FRB. Certain residential real estate loans are originated to be sold to investors and are recorded in loans held for sale at fair value. In addition, we may change our strategy for certain portfolio loans and decide to sell them in the secondary market. At that time, portfolio loans are transferred to loans held for sale at fair value. Since December 31, 2018, $23.9 million in portfolio loans were transferred to held for sale and subsequently sold. Loans held for sale totaled $83.3 million and $45.5 million at September 30, 2019 and December 31, 2018, respectively. Net deferred fees on non-PCI loans and leases, including unearned income as well as unamortized costs and fees, were $0.2 million and $0.1 million at September 30, 2019 and December 31, 2018, respectively. The net unamortized discount related to purchased non-PCI loans and leases was $32.2 million at September 30, 2019 and $33.3 million at December 31, 2018. During the three months ended September 30, 2019 and September 30, 2018, accretion income on purchased non-PCI loans and leases was $3.5 million and $2.9 million, respectively. During the nine months ended September 30, 2019 and September 30, 2018, accretion income on purchased non-PCI loans and leases was $10.0 million and $9.9 million, respectively. Credit quality indicators Loans and leases are monitored for credit quality on a recurring basis. Commercial and noncommercial loans and leases have different credit quality indicators as a result of the unique characteristics of the loan segments being evaluated. The credit quality indicators for non-PCI and PCI commercial loans and leases are developed through a review of individual borrowers on an ongoing basis. Commercial loans are evaluated periodically with more frequent evaluations done on criticized loans. Commercial credit cards are included in the Commercial and industrial and leases segment, but are not specifically graded as with other commercial loans. The indicators as of the date presented are based on the most recent assessment performed and are defined below: Pass – A pass rated asset is not adversely classified because it does not display any of the characteristics for adverse classification. Special mention – A special mention asset has potential weaknesses that deserve management’s close attention. If left uncorrected, such potential weaknesses may result in deterioration of the repayment prospects or collateral position at some future date. Special mention assets are not adversely classified and do not warrant adverse classification. Substandard – A substandard asset is inadequately protected by the current net worth and paying capacity of the borrower or of the collateral pledged, if any. Assets classified as substandard generally have a well-defined weakness, or weaknesses, that jeopardize the liquidation of the debt. These assets are characterized by the distinct possibility of loss if the deficiencies are not corrected. Doubtful – An asset classified as doubtful has all the weaknesses inherent in an asset classified substandard with the added characteristic that the weaknesses make collection or liquidation in full highly questionable and improbable on the basis of currently existing facts, conditions and values. Loss – Assets classified as loss are considered uncollectible and of such little value that it is inappropriate to be carried as an asset. This classification is not necessarily equivalent to any potential for recovery or salvage value, but rather that it is not appropriate to defer a full charge-off even though partial recovery may be affected in the future. Ungraded – Ungraded loans represent loans that are not included in the individual credit grading process due to their relatively small balances or borrower type. The majority of ungraded loans at September 30, 2019 and December 31, 2018 relate to business credit cards. Business credit card loans are subject to automatic charge-off when they become 120 days past due in the same manner as unsecured consumer lines of credit. The remaining balance is comprised of a small amount of commercial mortgage, lease financing and other commercial real estate loans. The credit quality indicators for non-PCI and PCI noncommercial loans are based on delinquency status of the borrower as of the date presented. As the borrower becomes more delinquent, the likelihood of loss increases. Non-PCI loans and leases outstanding at September 30, 2019 and December 31, 2018 by credit quality indicator are provided below:
| September 30, 2019
(Dollars in thousands) | Non-PCI commercial loans and leases
Grade: | Construction and land development |  | Commercial mortgage |  | Other commercial real estate |  | Commercial and industrial and leases |  | Other |  | Total non-PCI commercial loans and leases
Pass | $ | 935,478 |  |  | $ | 11,217,849 |  |  | $ | 486,331 |  |  | $ | 3,974,806 |  |  | $ | 300,492 |  |  | $ | 16,914,956 |
Special mention | 2,295 |  |  | 111,617 |  |  | 3,191 |  |  | 51,355 |  |  | 599 |  |  | 169,057 |
Substandard | 5,974 |  |  | 123,887 |  |  | 1,541 |  |  | 33,584 |  |  | 700 |  |  | 165,686 |
Doubtful | — |  |  | — |  |  | — |  |  | 115 |  |  | — |  |  | 115 |
Ungraded | — |  |  | — |  |  | — |  |  | 69,524 |  |  | — |  |  | 69,524 |
Total | $ | 943,747 |  |  | $ | 11,453,353 |  |  | $ | 491,063 |  |  | $ | 4,129,384 |  |  | $ | 301,791 |  |  | $ | 17,319,338 |
| December 31, 2018
(Dollars in thousands) | Non-PCI commercial loans and leases
Grade: | Construction and land development |  | Commercial mortgage |  | Other commercial real estate |  | Commercial and industrial and leases |  | Other |  | Total non-PCI commercial loans and leases
Pass | $ | 753,985 |  |  | $ | 10,507,687 |  |  | $ | 422,500 |  |  | $ | 3,778,797 |  |  | $ | 294,700 |  |  | $ | 15,757,669 |
Special mention | 1,369 |  |  | 114,219 |  |  | 3,193 |  |  | 54,814 |  |  | 1,105 |  |  | 174,700 |
Substandard | 2,500 |  |  | 92,743 |  |  | 1,292 |  |  | 30,688 |  |  | 619 |  |  | 127,842 |
Doubtful | — |  |  | — |  |  | — |  |  | 354 |  |  | — |  |  | 354 |
Ungraded | — |  |  | 2,585 |  |  | — |  |  | 74,077 |  |  | — |  |  | 76,662 |
Total | $ | 757,854 |  |  | $ | 10,717,234 |  |  | $ | 426,985 |  |  | $ | 3,938,730 |  |  | $ | 296,424 |  |  | $ | 16,137,227 |
| September 30, 2019
| Non-PCI noncommercial loans and leases
(Dollars in thousands) | Residential mortgage |  | Revolving mortgage |  | Construction and land development |  | Consumer |  | Total non-PCI noncommercial loans and leases
Current | $ | 4,810,600 |  |  | $ | 2,391,778 |  |  | $ | 318,589 |  |  | $ | 1,741,622 |  |  | $ | 9,262,589 |
30-59 days past due | 29,551 |  |  | 10,581 |  |  | 701 |  |  | 8,901 |  |  | 49,734 |
60-89 days past due | 9,087 |  |  | 4,219 |  |  | 1,013 |  |  | 3,482 |  |  | 17,801 |
90 days or greater past due | 20,324 |  |  | 8,306 |  |  | 1,600 |  |  | 3,230 |  |  | 33,460 |
Total | $ | 4,869,562 |  |  | $ | 2,414,884 |  |  | $ | 321,903 |  |  | $ | 1,757,235 |  |  | $ | 9,363,584 |
| December 31, 2018
| Non-PCI noncommercial loans and leases
(Dollars in thousands) | Residential mortgage |  | Revolving mortgage |  | Construction and land development |  | Consumer |  | Total non-PCI noncommercial loans and leases
Current | $ | 4,214,783 |  |  | $ | 2,514,269 |  |  | $ | 254,837 |  |  | $ | 1,696,321 |  |  | $ | 8,680,210 |
30-59 days past due | 28,239 |  |  | 12,585 |  |  | 581 |  |  | 10,035 |  |  | 51,440 |
60-89 days past due | 7,357 |  |  | 4,490 |  |  | 21 |  |  | 3,904 |  |  | 15,772 |
90 days or greater past due | 15,308 |  |  | 11,631 |  |  | 1,591 |  |  | 3,521 |  |  | 32,051 |
Total | $ | 4,265,687 |  |  | $ | 2,542,975 |  |  | $ | 257,030 |  |  | $ | 1,713,781 |  |  | $ | 8,779,473 |
PCI loans outstanding at September 30, 2019 and December 31, 2018 by credit quality indicator are provided below:
| September 30, 2019 |  | December 31, 2018
(Dollars in thousands) | PCI commercial Loans
Grade: |  |  |
Pass | $ | 132,338 |  |  | $ | 141,922 |
Special mention | 43,535 |  |  | 48,475 |
Substandard | 72,647 |  |  | 101,447 |
Doubtful | 4,308 |  |  | 4,828 |
Total | $ | 252,828 |  |  | $ | 296,672 |
| September 30, 2019 |  | December 31, 2018
(Dollars in thousands) | PCI noncommercial Loans
Current | $ | 234,494 |  |  | $ | 268,280 |
30-59 days past due | 8,613 |  |  | 11,155 |
60-89 days past due | 5,573 |  |  | 7,708 |
90 days or greater past due | 12,081 |  |  | 22,761 |
Total | $ | 260,761 |  |  | $ | 309,904 |
The aging of the outstanding non-PCI loans and leases, by class, at September 30, 2019 and December 31, 2018 are provided in the tables below. Loans and leases past due 30 days or less are considered current as various grace periods allow borrowers to make payments within a stated period after the due date and still remain in compliance with the loan agreement.
| September 30, 2019
(Dollars in thousands) | 30-59 days past due |  | 60-89 days past due |  | 90 days or greater |  | Total past due |  | Current |  | Total loans and leases
Non-PCI loans and leases: |  |  |  |  |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |  |  |  |  |
Construction and land development | $ | 902 |  |  | $ | 86 |  |  | $ | 3,760 |  |  | $ | 4,748 |  |  | $ | 938,999 |  |  | $ | 943,747 |
Commercial mortgage | 22,270 |  |  | 2,386 |  |  | 10,737 |  |  | 35,393 |  |  | 11,417,960 |  |  | 11,453,353 |
Other commercial real estate | 80 |  |  | 130 |  |  | 698 |  |  | 908 |  |  | 490,155 |  |  | 491,063 |
Commercial and industrial and leases | 10,015 |  |  | 4,373 |  |  | 4,257 |  |  | 18,645 |  |  | 4,110,739 |  |  | 4,129,384 |
Other | 61 |  |  | 211 |  |  | 13 |  |  | 285 |  |  | 301,506 |  |  | 301,791 |
Total commercial loans | 33,328 |  |  | 7,186 |  |  | 19,465 |  |  | 59,979 |  |  | 17,259,359 |  |  | 17,319,338 |
Noncommercial: |  |  |  |  |  |  |  |  |  |  |
Residential mortgage | 29,551 |  |  | 9,087 |  |  | 20,324 |  |  | 58,962 |  |  | 4,810,600 |  |  | 4,869,562 |
Revolving mortgage | 10,581 |  |  | 4,219 |  |  | 8,306 |  |  | 23,106 |  |  | 2,391,778 |  |  | 2,414,884 |
Construction and land development | 701 |  |  | 1,013 |  |  | 1,600 |  |  | 3,314 |  |  | 318,589 |  |  | 321,903 |
Consumer | 8,901 |  |  | 3,482 |  |  | 3,230 |  |  | 15,613 |  |  | 1,741,622 |  |  | 1,757,235 |
Total noncommercial loans | 49,734 |  |  | 17,801 |  |  | 33,460 |  |  | 100,995 |  |  | 9,262,589 |  |  | 9,363,584 |
Total non-PCI loans and leases | $ | 83,062 |  |  | $ | 24,987 |  |  | $ | 52,925 |  |  | $ | 160,974 |  |  | $ | 26,521,948 |  |  | $ | 26,682,922 |
| December 31, 2018
(Dollars in thousands) | 30-59 days past due |  | 60-89 days past due |  | 90 days or greater |  | Total past due |  | Current |  | Total loans and leases
Non-PCI loans and leases: |  |  |  |  |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |  |  |  |  |
Construction and land development | $ | 516 |  |  | $ | 9 |  |  | $ | 444 |  |  | $ | 969 |  |  | $ | 756,885 |  |  | $ | 757,854 |
Commercial mortgage | 14,200 |  |  | 2,066 |  |  | 3,237 |  |  | 19,503 |  |  | 10,697,731 |  |  | 10,717,234 |
Other commercial real estate | 91 |  |  | 76 |  |  | 300 |  |  | 467 |  |  | 426,518 |  |  | 426,985 |
Commercial and industrial and leases | 9,655 |  |  | 1,759 |  |  | 2,892 |  |  | 14,306 |  |  | 3,924,424 |  |  | 3,938,730 |
Other | 285 |  |  | — |  |  | 89 |  |  | 374 |  |  | 296,050 |  |  | 296,424 |
Total commercial loans | 24,747 |  |  | 3,910 |  |  | 6,962 |  |  | 35,619 |  |  | 16,101,608 |  |  | 16,137,227 |
Noncommercial: |  |  |  |  |  |  |  |  |  |  |
Residential mortgage | 28,239 |  |  | 7,357 |  |  | 15,308 |  |  | 50,904 |  |  | 4,214,783 |  |  | 4,265,687 |
Revolving mortgage | 12,585 |  |  | 4,490 |  |  | 11,631 |  |  | 28,706 |  |  | 2,514,269 |  |  | 2,542,975 |
Construction and land development | 581 |  |  | 21 |  |  | 1,591 |  |  | 2,193 |  |  | 254,837 |  |  | 257,030 |
Consumer | 10,035 |  |  | 3,904 |  |  | 3,521 |  |  | 17,460 |  |  | 1,696,321 |  |  | 1,713,781 |
Total noncommercial loans | 51,440 |  |  | 15,772 |  |  | 32,051 |  |  | 99,263 |  |  | 8,680,210 |  |  | 8,779,473 |
Total non-PCI loans and leases | $ | 76,187 |  |  | $ | 19,682 |  |  | $ | 39,013 |  |  | $ | 134,882 |  |  | $ | 24,781,818 |  |  | $ | 24,916,700 |
The recorded investment, by class, in non-PCI loans and leases on nonaccrual status, and loans and leases greater than 90 days past due and still accruing at September 30, 2019 and December 31, 2018, were as follows:
| September 30, 2019 |  | December 31, 2018
(Dollars in thousands) | Nonaccrual loans and leases |  | Loans and leases > 90 days and accruing |  | Nonaccrual loans and leases |  | Loans and leases > 90 days and accruing
Commercial: |  |  |  |  |  |  |
Construction and land development | $ | 5,372 |  |  | $ | — |  |  | $ | 666 |  |  | $ | — |
Commercial mortgage | 24,993 |  |  | 796 |  |  | 12,594 |  |  | — |
Commercial and industrial and leases | 6,630 |  |  | 1,099 |  |  | 4,624 |  |  | 808 |
Other commercial real estate | 709 |  |  | — |  |  | 366 |  |  | — |
Other | 121 |  |  | — |  |  | 279 |  |  | — |
Total commercial loans | 37,825 |  |  | 1,895 |  |  | 18,529 |  |  | 808 |
Noncommercial: |  |  |  |  |  |  |  |
Construction and land development | 1,716 |  |  | — |  |  | 1,823 |  |  | — |
Residential mortgage | 43,677 |  |  | 439 |  |  | 35,662 |  |  | — |
Revolving mortgage | 22,748 |  |  | — |  |  | 25,563 |  |  | — |
Consumer | 2,850 |  |  | 1,913 |  |  | 2,969 |  |  | 2,080 |
Total noncommercial loans | 70,991 |  |  | 2,352 |  |  | 66,017 |  |  | 2,080 |
Total non-PCI loans and leases | $ | 108,816 |  |  | $ | 4,247 |  |  | $ | 84,546 |  |  | $ | 2,888 |
Purchased non-PCI loans and leases The following table relates to purchased non-PCI loans acquired in the Biscayne Bancshares and First South Bancorp transactions and provides the contractually required payments, estimate of contractual cash flows not expected to be collected and fair value of the acquired loans at the acquisition date:
(Dollars in thousands) | Biscayne Bancshares |  | First South Bancorp
Contractually required payments | $ | 1,078,854 |  |  | $ | 175,465 |
Fair value at acquisition date | 850,352 |  |  | 162,845 |
The recorded fair values of purchased non-PCI loans acquired in the Biscayne Bancshares and First South Bancorp transactions as of the acquisition date are as follows:
(Dollars in thousands) | Biscayne Bancshares |  | First South Bancorp
Commercial: |  |  |
Construction and land development | $ | 15,647 |  |  | $ | 8,663 |
Commercial mortgage | 203,605 |  |  | 74,713 |
Other commercial real estate | 98,107 |  |  | 7,509 |
Commercial and industrial and leases | 28,135 |  |  | 40,208 |
Total commercial loans | 345,494 |  |  | 131,093 |
Noncommercial: |  |  |
Residential mortgage | 405,419 |  |  | 24,641 |
Revolving mortgage | 54,081 |  |  | 2,162 |
Construction and land development | 31,668 |  |  | 3,552 |
Consumer | 13,690 |  |  | 1,397 |
Total noncommercial loans | 504,858 |  |  | 31,752 |
Total non-PCI loans | $ | 850,352 |  |  | $ | 162,845 |
Purchased credit-impaired loans The following table relates to PCI loans acquired in the Biscayne Bancshares and First South Bancorp transactions and summarizes the contractually required payments, which include principal and interest, expected cash flows to be collected and the fair value of PCI loans at the acquisition date:
(Dollars in thousands) | Biscayne Bancshares |  | First South Bancorp
Contractually required payments | $ | 19,720 |  |  | $ | 23,389 |
Contractual cash flows expected to be collected | 16,815 |  |  | 21,392 |
Fair value at acquisition date | 13,032 |  |  | 16,398 |
The recorded fair values of PCI loans acquired in the Biscayne Bancshares and First South Bancorp transactions as of the acquisition date are as follows:
(Dollars in thousands) | Biscayne Bancshares |  | First South Bancorp
Commercial: |  |  |
Construction and land development | $ | — |  |  | $ | 1,233 |
Commercial mortgage | 7,589 |  |  | 9,355 |
Commercial and industrial and leases | 1,660 |  |  | 1,202 |
Total commercial loans | 9,249 |  |  | 11,790 |
Noncommercial: |  |  |
Residential mortgage | 3,783 |  |  | 4,591 |
Construction and land development | — |  |  | 17 |
Total noncommercial loans | 3,783 |  |  | 4,608 |
Total PCI loans | $ | 13,032 |  |  | $ | 16,398 |
The following table provides changes in the carrying value of all PCI loans during the nine months ended September 30, 2019 and September 30, 2018:
(Dollars in thousands) | 2019 |  | 2018
Balance at January 1 | $ | 606,576 |  |  | $ | 762,998 |
Fair value of acquired loans | 29,430 |  |  | 15,555 |
Accretion | 45,891 |  |  | 45,699 |
Payments received and other changes, net | (168,308 | ) |  | (186,234 | )
Balance at September 30 | $ | 513,589 |  |  | $ | 638,018 |
Unpaid principal balance at September 30 | $ | 724,745 |  |  | $ | 999,926 |
The carrying value of PCI loans on the cost recovery method was $3.1 million and $3.3 million at September 30, 2019 and December 31, 2018, respectively. The cost recovery method is applied to loans when the timing of future cash flows cannot be reasonably estimated due to borrower nonperformance or uncertainty in the ultimate disposition of the asset. The recorded investment of PCI loans on nonaccrual status was $0.8 million and $1.3 million at September 30, 2019 and December 31, 2018, respectively. The remaining discount on PCI loans was $85.0 million and $95.5 million at September 30, 2019 and December 31, 2018, respectively. During the three months ended September 30, 2019 and September 30, 2018, accretion income on PCI loans was $16.2 million and $13.5 million, respectively. During the nine months ended September 30, 2019 and September 30, 2018, accretion income on PCI loans was $45.9 million and $45.7 million, respectively. For PCI loans, improved credit loss expectations generally result in the reclassification of nonaccretable difference to accretable yield. Changes in expected cash flow not related to credit improvements or deterioration do not affect the nonaccretable difference. The following table documents changes to the amount of accretable yield for the first nine months of 2019 and 2018:
(Dollars in thousands) | 2019 |  | 2018
Balance at January 1 | $ | 312,894 |  |  | $ | 316,679 |
Additions from Biscayne Bancshares and First South Bancorp acquisitions | 8,777 |  |  | — |
Additions from HomeBancorp acquisition | — |  |  | 4,142 |
Accretion | (45,891 | ) |  | (45,699 | )
Reclassifications from nonaccretable difference | 6,156 |  |  | 5,866 |
Changes in expected cash flows that do not affect nonaccretable difference | (21,757 | ) |  | 42,214 |
Balance at September 30 | $ | 260,179 |  |  | $ | 323,202 |

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