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Fair Value Of Assets And Liabilities (Tables) | 9 Months Ended
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Sep. 30, 2015
Fair Value Of Assets And Liabilities [Abstract] |
Schedule Of Assets And Liabilities Measured At Fair Value On A Recurring Basis |
Recurring Fair Value Measurements
The following table presents the balance of assets and liabilities measured at fair value on a recurring basis as of September 30, 2015: |
|  |  |  | September 30, 2015 |
(Dollars in thousands) | Level 1 |  | Level 2 |  | Level 3 |  | Total |
Trading securities - fixed income: |  |  |  |  |  |  |  |  |  |  |  |
| U.S. treasuries | $ | - |  | $ | 97,211 |  | $ | - |  | $ | 97,211 |
| Government agency issued MBS |  | - |  |  | 265,290 |  |  | - |  |  | 265,290 |
| Government agency issued CMO |  | - |  |  | 283,927 |  |  | - |  |  | 283,927 |
| Other U.S. government agencies |  | - |  |  | 113,739 |  |  | - |  |  | 113,739 |
| States and municipalities |  | - |  |  | 65,255 |  |  | - |  |  | 65,255 |
| Trading Loans |  | - |  |  | 16,943 |  |  | - |  |  | 16,943 |
| Corporate and other debt |  | - |  |  | 381,470 |  |  | 5 |  |  | 381,475 |
| Equity, mutual funds, and other |  | - |  |  | 742 |  |  | - |  |  | 742 |
|  | Total trading securities - fixed income |  | - |  |  | 1,224,577 |  |  | 5 |  |  | 1,224,582 |
Trading securities - mortgage banking |  | - |  |  | - |  |  | 4,598 |  |  | 4,598 |
Loans held-for-sale |  | - |  |  | - |  |  | 26,789 |  |  | 26,789 |
Securities available-for-sale: |  |  |  |  |  |  |  |  |  |  |  |
| U.S. treasuries |  | - |  |  | 100 |  |  | - |  |  | 100 |
| Government agency issued MBS |  | - |  |  | 945,951 |  |  | - |  |  | 945,951 |
| Government agency issued CMO |  | - |  |  | 2,535,436 |  |  | - |  |  | 2,535,436 |
| Other U.S. government agencies |  | - |  |  | - |  |  | 1,446 |  |  | 1,446 |
| States and municipalities |  | - |  |  | 7,655 |  |  | 1,500 |  |  | 9,155 |
| Equity, mutual funds, and other |  | 25,840 |  |  | - |  |  | - |  |  | 25,840 |
|  | Total securities available-for-sale |  | 25,840 |  |  | 3,489,142 |  |  | 2,946 |  |  | 3,517,928 |
Other assets: |  |  |  |  |  |  |  |  |  |  |  |
| Mortgage servicing rights |  | - |  |  | - |  |  | 1,993 |  |  | 1,993 |
| Deferred compensation assets |  | 25,972 |  |  | - |  |  | - |  |  | 25,972 |
| Derivatives, forwards and futures |  | 16,335 |  |  | - |  |  | - |  |  | 16,335 |
| Derivatives, interest rate contracts |  | - |  |  | 136,121 |  |  | - |  |  | 136,121 |
| Derivatives, other |  | - |  |  | 92 |  |  | - |  |  | 92 |
|  | Total other assets |  | 42,307 |  |  | 136,213 |  |  | 1,993 |  |  | 180,513 |
|  | Total assets | $ | 68,147 |  | $ | 4,849,932 |  | $ | 36,331 |  | $ | 4,954,410 |
Trading liabilities - fixed income: |  |  |  |  |  |  |  |  |  |  |  |
| U.S. treasuries | $ | - |  | $ | 478,759 |  | $ | - |  | $ | 478,759 |
| Government agency issued MBS |  | - |  |  | 1,481 |  |  | - |  |  | 1,481 |
| Other U.S. government agencies |  | - |  |  | 6,482 |  |  | - |  |  | 6,482 |
| Corporate and other debt |  | - |  |  | 301,841 |  |  | - |  |  | 301,841 |
|  | Total trading liabilities - fixed income |  | - |  |  | 788,563 |  |  | - |  |  | 788,563 |
Other liabilities: |  |  |  |  |  |  |  |  |  |  |  |
| Derivatives, forwards and futures |  | 15,921 |  |  | - |  |  | - |  |  | 15,921 |
| Derivatives, interest rate contracts |  | - |  |  | 120,234 |  |  | - |  |  | 120,234 |
| Derivatives, other |  | - |  |  | - |  |  | 4,810 |  |  | 4,810 |
|  | Total other liabilities |  | 15,921 |  |  | 120,234 |  |  | 4,810 |  |  | 140,965 |
|  | Total liabilities | $ | 15,921 |  | $ | 908,797 |  | $ | 4,810 |  | $ | 929,528 |
The following table presents the balance of assets and liabilities measured at fair value on a recurring basis as of September 30, 2014: |
|  |  |  | September 30, 2014 |
(Dollars in thousands) | Level 1 |  | Level 2 |  | Level 3 |  | Total |
Trading securities - fixed income: |  |  |  |  |  |  |  |  |  |  |  |
| U.S. treasuries | $ | - |  | $ | 247,796 |  | $ | - |  | $ | 247,796 |
| Government agency issued MBS |  | - |  |  | 301,559 |  |  | - |  |  | 301,559 |
| Government agency issued CMO |  | - |  |  | 201,016 |  |  | - |  |  | 201,016 |
| Other U.S. government agencies |  | - |  |  | 108,874 |  |  | - |  |  | 108,874 |
| States and municipalities |  | - |  |  | 42,900 |  |  | - |  |  | 42,900 |
| Corporate and other debt |  | - |  |  | 379,768 |  |  | 5 |  |  | 379,773 |
| Equity, mutual funds, and other |  | - |  |  | 49,986 |  |  | - |  |  | 49,986 |
|  | Total trading securities - fixed income |  | - |  |  | 1,331,899 |  |  | 5 |  |  | 1,331,904 |
Trading securities - mortgage banking |  | - |  |  | - |  |  | 6,118 |  |  | 6,118 |
Loans held-for-sale |  | - |  |  | - |  |  | 31,443 |  |  | 31,443 |
Securities available-for-sale: |  |  |  |  |  |  |  |  |  |  |  |
| U.S. treasuries |  | - |  |  | 100 |  |  | - |  |  | 100 |
| Government agency issued MBS |  | - |  |  | 716,865 |  |  | - |  |  | 716,865 |
| Government agency issued CMO |  | - |  |  | 2,623,685 |  |  | - |  |  | 2,623,685 |
| Other U.S. government agencies |  | - |  |  | - |  |  | 1,929 |  |  | 1,929 |
| States and municipalities |  | - |  |  | 8,705 |  |  | 1,500 |  |  | 10,205 |
| Equity, mutual funds, and other |  | 26,080 |  |  | - |  |  | - |  |  | 26,080 |
|  | Total securities available-for-sale |  | 26,080 |  |  | 3,349,355 |  |  | 3,429 |  |  | 3,378,864 |
Other assets: |  |  |  |  |  |  |  |  |  |  |  |
| Mortgage servicing rights |  | - |  |  | - |  |  | 2,880 |  |  | 2,880 |
| Deferred compensation assets |  | 24,901 |  |  | - |  |  | - |  |  | 24,901 |
| Derivatives, forwards and futures |  | 3,181 |  |  | - |  |  | - |  |  | 3,181 |
| Derivatives, interest rate contracts |  | - |  |  | 134,561 |  |  | - |  |  | 134,561 |
|  | Total other assets |  | 28,082 |  |  | 134,561 |  |  | 2,880 |  |  | 165,523 |
|  | Total assets | $ | 54,162 |  | $ | 4,815,815 |  | $ | 43,875 |  | $ | 4,913,852 |
Trading liabilities - fixed income: |  |  |  |  |  |  |  |  |  |  |  |
| U.S. treasuries | $ | - |  | $ | 278,306 |  | $ | - |  | $ | 278,306 |
| Other U.S. government agencies |  | - |  |  | 4,964 |  |  | - |  |  | 4,964 |
| States and municipalities |  | - |  |  | 543 |  |  | - |  |  | 543 |
| Corporate and other debt |  | - |  |  | 248,421 |  |  | - |  |  | 248,421 |
|  | Total trading liabilities - fixed income |  | - |  |  | 532,234 |  |  | - |  |  | 532,234 |
Other liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |
| Derivatives, forwards and futures |  | 2,895 |  |  | - |  |  | - |  |  | 2,895 |
| Derivatives, interest rate contracts |  | - |  |  | 112,907 |  |  | - |  |  | 112,907 |
| Derivatives, other |  | - |  |  | - |  |  | 7,640 |  |  | 7,640 |
|  | Total other liabilities |  | 2,895 |  |  | 112,907 |  |  | 7,640 |  |  | 123,442 |
|  | Total liabilities | $ | 2,895 |  | $ | 645,141 |  | $ | 7,640 |  | $ | 655,676 |
Certain previously reported amounts have been reclassified to agree with current presentation.
Summary Of Changes In Level 3 Assets And Liabilities Measured At Fair Value |
Changes in Recurring Level 3 Fair Value Measurements |
The changes in Level 3 assets and liabilities measured at fair value for the three months ended September 30, 2015 and 2014, on a recurring basis are summarized as follows: |  |
|  |  | Three Months Ended September 30, 2015 |
|  |  |  |  |  |  |  |  |  | Securities |  | Mortgage |  |  |  |  |  |
|  |  | Trading |  | Loans held- |  | available- |  | servicing |  | Net derivative |  |
(Dollars in thousands) | securities |  | for-sale |  | for-sale |  | rights, net |  | liabilities |  |
Balance on July 1, 2015 | $ | 4,929 |  |  | $ | 26,525 |  |  | $ | 3,060 |  |  | $ | 2,158 |  |  | $ | (4,810) |  |
| Total net gains/(losses) included in: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Net income |  | 57 |  |  |  | 803 |  |  |  | - |  |  |  | - |  |  |  | (302) |  |
|  | Other comprehensive income /(loss) |  | - |  |  |  | - |  |  |  | (16) |  |  |  | - |  |  |  | - |  |
| Purchases |  | - |  |  |  | 1,902 |  |  |  | - |  |  |  | - |  |  |  | - |  |
| Issuances |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |
| Sales |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |
| Settlements |  | (383) |  |  |  | (1,664) |  |  |  | (98) |  |  |  | (165) |  |  |  | 302 |  |
| Net transfers into/(out of) Level 3 |  | - |  |  |  | (777) | (b) |  |  | - |  |  |  | - |  |  |  | - |  |
Balance on September 30, 2015 | $ | 4,603 |  |  | $ | 26,789 |  |  | $ | 2,946 |  |  | $ | 1,993 |  |  | $ | (4,810) |  |
Net unrealized gains/(losses) included in net income | $ | 57 | (a) |  | $ | 803 | (a) |  | $ | - |  |  | $ | - |  |  | $ | (302) | (c) |
|  |  | Three Months Ended September 30, 2014
|  |  |  |  |  |  |  |  |  | AFS Securities |  | Mortgage |  |  |  |  |
|  |  | Trading |  | Loans held- |  | Investment |  | Venture |  | servicing |  | Net derivative |
(Dollars in thousands) | securities |  | for-sale |  | portfolio | Capital |  | rights, net |  | liabilities |
Balance on July 1, 2014 | $ | 6,421 |  |  | $ | 232,487 |  |  | $ | 3,561 |  | $ | 2,300 |  |  | $ | 3,197 |  |  | $ | (4,725) |
| Total net gains/(losses) included in: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Net income |  | 191 |  |  |  | 41,757 |  |  |  | - |  |  | (995) |  |  |  | 19 |  |  |  | (3,236) |
|  | Other comprehensive income /(loss) |  | - |  |  |  | - |  |  |  | (16) |  |  | - |  |  |  | - |  |  |  | - |
| Purchases |  | - |  |  |  | 522 |  |  |  | - |  |  | - |  |  |  | - |  |  |  | - |
| Issuances |  | - |  |  |  | - |  |  |  | - |  |  | - |  |  |  | - |  |  |  | - |
| Sales |  | - |  |  |  | (236,975) |  |  |  | - |  |  | (5) |  |  |  | (152) |  |  |  | - |
| Settlements |  | (489) |  |  |  | (5,967) |  |  |  | (116) |  |  | (1,300) |  |  |  | (184) |  |  |  | 321 |
| Net transfers into/(out of) Level 3 |  | - |  |  |  | (381) | (b) |  |  | - |  |  | - |  |  |  | - |  |  |  | - |
Balance on September 30, 2014 | $ | 6,123 |  |  | $ | 31,443 |  |  | $ | 3,429 |  | $ | - |  |  | $ | 2,880 |  |  | $ | (7,640) |
Net unrealized gains/(losses) included in net income | $ | 191 | (a) |  | $ | 1,828 | (a) |  | $ | - |  | $ | - |  |  | $ | 17 | (a) |  | $ | (3,236) | (c)
Primarily included in mortgage banking income on the Consolidated Condensed Statements of Income. Transfers out of recurring loans held-for-sale level 3 balances reflect movements out of loans held-for-sale and into real estate acquired by foreclosure (level 3 nonrecurring). Included in Other expense.
Changes in Recurring Level 3 Fair Value Measurements
The changes in Level 3 assets and liabilities measured at fair value for the nine months ended September 30, 2015 and 2014, on a recurring basis are summarized as follows: |  |
|  |  | Nine Months Ended September 30, 2015 |
|  |  |  |  |  |  |  |  |  | Securities |  | Mortgage |  |  |  |  |  |
|  |  | Trading |  | Loans held- |  | available- |  | servicing |  | Net derivative |  |
(Dollars in thousands) | securities |  | for-sale |  | for-sale |  | rights, net |  | liabilities |  |
Balance on January 1, 2015 | $ | 5,642 |  |  | $ | 27,910 |  |  | $ | 3,307 |  |  | $ | 2,517 |  |  | $ | (5,240) |  |
| Total net gains/(losses) included in: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Net income |  | 296 |  |  |  | 2,193 |  |  |  | - |  |  |  | - |  |  |  | (466) |  |
|  | Other comprehensive income / (loss) |  | - |  |  |  | - |  |  |  | (44) |  |  |  | - |  |  |  | - |  |
| Purchases |  | - |  |  |  | 3,080 |  |  |  | - |  |  |  | - |  |  |  | - |  |
| Issuances |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |
| Sales |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |
| Settlements |  | (1,335) |  |  |  | (4,483) |  |  |  | (317) |  |  |  | (524) |  |  |  | 896 |  |
| Net transfers into/(out of) Level 3 |  | - |  |  |  | (1,911) | (b) |  |  | - |  |  |  | - |  |  |  | - |  |
Balance on September 30, 2015 | $ | 4,603 |  |  | $ | 26,789 |  |  | $ | 2,946 |  |  | $ | 1,993 |  |  | $ | (4,810) |  |
Net unrealized gains/(losses) included in net income | $ | 296 | (a) |  | $ | 2,193 | (a) |  | $ | - |  |  | $ | - |  |  | $ | (466) | (c) |
|  |  | Nine Months Ended September 30, 2014
|  |  |  |  |  |  |  |  |  |  | Securities available-for-sale |  | Mortgage |  |  |  |  |  |
|  |  | Trading |  | Loans held- |  | Investment |  | Venture |  | servicing |  | Net derivative |  |
(Dollars in thousands) | securities |  | for-sale |  | portfolio | Capital |  | rights, net |  | liabilities |
Balance on January 1, 2014 | $ | 7,200 |  |  | $ | 230,456 |  |  | $ | 3,826 |  | $ | 4,300 |  |  | $ | 72,793 |  |  | $ | (2,915) |  |
| Total net gains/(losses) included in: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Net income |  | 149 |  |  |  | 51,158 |  |  |  | - |  |  | (2,995) |  |  |  | 1,265 |  |  |  | (5,678) |  |
|  | Other comprehensive income /(loss) |  | - |  |  |  | - |  |  |  | (48) |  |  | - |  |  |  | - |  |  |  | - |  |
| Purchases |  | 1,559 |  |  |  | 5,104 |  |  |  | - |  |  | - |  |  |  | - |  |  |  | - |  |
| Issuances |  | - |  |  |  | - |  |  |  | - |  |  | - |  |  |  | - |  |  |  | - |  |
| Sales |  | (1,715) |  |  |  | (236,975) |  |  |  | - |  |  | (5) |  |  |  | (70,071) |  |  |  | - |  |
| Settlements |  | (1,070) |  |  |  | (14,767) |  |  |  | (349) |  |  | (1,300) |  |  |  | (1,107) |  |  |  | 953 |  |
| Net transfers into/(out of) Level 3 |  | - |  |  |  | (3,533) | (b) |  |  | - |  |  | - |  |  |  | - |  |  |  | - |  |
Balance on September 30, 2014 | $ | 6,123 |  |  | $ | 31,443 |  |  | $ | 3,429 |  | $ | - |  |  | $ | 2,880 |  |  | $ | (7,640) |  |
Net unrealized gains/(losses) included in net income | $ | 225 | (a) |  | $ | 1,828 | (a) |  | $ | - |  | $ | - |  |  | $ | 50 | (a) |  | $ | (5,678) | (c) |
Primarily included in mortgage banking income on the Consolidated Condensed Statements of Income. Transfers out of recurring loans held-for-sale level 3 balances reflect movements out of loans held-for-sale and into real estate acquired by foreclosure (level 3 nonrecurring). Included in Other expens e.
Nonrecurring Fair Value Measurements | Nonrecurring Fair Value Measurements From time to time, FHN may be required to measure certain other financial assets at fair value on a nonrecurring basis in accordance with GAAP. These adjustments to fair value usually result from the application of LOCOM accounting or write-downs of indiv idual assets. For assets measured at fair value on a nonrecurring basis which were still held on the balance sheet at September 30, 2015 and 2014, respectively, the following tables provide the level of valuation assumptions used to determine each adjustm ent, the related carrying value, and the fair value adjustments recorded during the respective periods.
|  |  |  |  |  |  |  |  |  |  |  |  | Three Months Ended |  | Nine Months Ended |
| Carrying value at September 30, 2015 | September 30, 2015 |  | September 30, 2015 |
(Dollars in thousands) | Level 1 |  | Level 2 |  | Level 3 |  | Total |  | Net gains/(losses) |  | Net gains/(losses) |
Loans held-for-sale - first mortgages | $ | - |  | $ | - |  | $ | 726 |  | $ | 726 |  | $ | 10 |  | $ | 48 |
Loans, net of unearned income (a) |  | - |  |  | - |  |  | 27,898 |  |  | 27,898 |  |  | 1,195 |  |  | 2,729 |
Real estate acquired by foreclosure (b) |  | - |  |  | - |  |  | 25,872 |  |  | 25,872 |  |  | (706) |  |  | (2,366) |
Other assets (c) |  | - |  |  | - |  |  | 27,825 |  |  | 27,825 |  |  | (439) |  |  | (1,383) |
|  |  |  |  |  |  |  |  |  |  |  |  | $ | 60 |  | $ | (972) |
|  |  |  |  |  |  |  |  |  |  |  |  | Three Months Ended |  | Nine Months Ended |
| Carrying value at September 30, 2014 |  | September 30, 2014 |  | September 30, 2014 |
(Dollars in thousands) | Level 1 |  | Level 2 |  | Level 3 |  | Total |  | Net gains/(losses) |  | Net gains/(losses) |
Loans held-for-sale - SBAs | $ | - |  | $ | 7,552 |  | $ | - |  | $ | 7,552 |  | $ | (4) |  | $ | 39 |
Loans held-for-sale - first mortgages |  | - |  |  | - |  |  | 981 |  |  | 981 |  |  | (351) |  |  | (361) |
Loans, net of unearned income (a) |  | - |  |  | - |  |  | 46,634 |  |  | 46,634 |  |  | (736) |  |  | (1,064) |
Real estate acquired by foreclosure (b) |  | - |  |  | - |  |  | 35,261 |  |  | 35,261 |  |  | (707) |  |  | (2,098) |
Other assets (c) |  | - |  |  | - |  |  | 29,166 |  |  | 29,166 |  |  | (311) |  |  | (1,498) |
|  |  |  |  |  |  |  |  |  |  |  |  | $ | (2,109) |  | $ | (4,982) |
Certain previously reported amounts have been revised to reflect the retroactive effect of the adoption of ASU 2014-01, “Equity Method and Joint Ventures: Accounting for Investments in Qualified Affordable Housing Projects.” See Note 1 – Financial Information for additional information. Represents carrying value of loans for which adjustments are required to be based on the appraised value of the collateral. Write-downs on these loans are recognized as part of provision. Represents the fair value an d related losses of foreclosed properties that were measured subsequent to their initial classification as foreclosed assets. Balance excludes foreclosed real estate related to government insured mortgages. Represents tax credit investments accounted for u nder the equity method.
Schedule Of Unobservable Inputs Utilized In Determining The Fair Value Of Level 3 Recurring And Non-Recurring Measurements |
Level 3 Measurements |
The following tables provide information regarding the unobservable inputs utilized in determining the fair value of level 3 recurring and non-recurring measurements as of September 30, 2015 and 2014: |
(Dollars in Thousands) |  |  |  |  |  |  |  |  |
|  | Fair Value at |  |  |  |  |  |  |
Level 3 Class |  | September 30, 2015 | Valuation Techniques | Unobservable Input | Values Utilized |
Trading securities - mortgage |  | $ | 4,598 |  | Discounted cash flow |  | Prepayment speeds |  | 43% - 45% |
|  |  |  |  |  |  | Discount rate |  | 6% - 59% |
Loans held-for-sale - residential real estate |  |  | 27,515 |  | Discounted cash flow |  | Prepayment speeds - First mortgage |  | 2% - 20% |
|  |  |  |  |  |  | Prepayment speeds - HELOC |  | 5% - 15% |
|  |  |  |  |  |  | Foreclosure losses |  | 45% - 55% |
|  |  |  |  |  |  | Loss severity trends - First mortgage |  | 20% - 70% of UPB |
|  |  |  |  |  |  | Loss severity trends - HELOC |  | 35% - 100% of UPB |
|  |  |  |  |  |  | Draw rate - HELOC |  | 5% - 12% |
Derivative liabilities, other |  |  | 4,810 |  | Discounted cash flow |  | Visa covered litigation resolution amount |  | $4.5 billion - $5.5 billion |
|  |  |  |  |  |  | Probability of resolution scenarios |  | 5% - 25% |
|  |  |  |  |  |  | Time until resolution |  | 6 - 42 months |
Loans, net of unearned income (a) |  |  | 27,898 |  | Appraisals from comparable properties |  | Marketability adjustments for specific properties |  | 0% - 10% of appraisal |
|  |  |  |  | Other collateral valuations |  | Borrowing base certificates adjustment |  | 20% - 50% of gross value |
|  |  |  |  |  |  | Financial Statements/Auction values adjustment |  | 0% - 25% of reported value |
Real estate acquired by foreclosure (b) |  |  | 25,872 |  | Appraisals from comparable properties |  | Adjustment for value changes since appraisal |  | 0% - 10% of appraisal |
Other assets (c) |  |  | 27,825 |  | Discounted cash flow |  | Adjustments to current sales yields for specific properties |  | 0% - 15% adjustment to yield |
|  |  |  |  | Appraisals from comparable properties |  | Marketability adjustments for specific properties |  | 0% - 25% of appraisal |
Represents carrying value of loans for which adjustments are required to be based on the appraised value of the collateral less estimated costs to sell. Write-downs on these loans are recognized as part of provision for loan losses. Represents the fair value of foreclosed properties that were measured subsequent to their initial classification as foreclosed assets. Balance excludes foreclosed real estate related to government insured mortgages. Represents tax credit investments accounted for under the equity meth od.
(Dollars in Thousands) |  |  |  |  |  |  |  |  |
|  | Fair Value at |  |  |  |  |  |  |
Level 3 Class |  | September 30, 2014 | Valuation Techniques | Unobservable Input | Values Utilized |
Trading securities - mortgage |  | $ | 6,118 |  | Discounted cash flow |  | Prepayment speeds |  | 42% - 46% |
|  |  |  |  |  |  | Discount rate |  | 42% - 69% |
Loans held-for-sale - residential real estate |  |  | 32,424 |  | Discounted cash flow |  | Prepayment speeds - First mortgage |  | 6% - 10% |
|  |  |  |  |  |  | Prepayment speeds - HELOC |  | 5% - 15% |
|  |  |  |  |  |  | Credit spreads |  | 2% - 4% |
|  |  |  |  |  |  | Delinquency adjustment factor |  | 15% - 25% added to credit spread |
|  |  |  |  |  |  | Loss severity trends - First mortgage |  | 50% - 60% of UPB |
|  |  |  |  |  |  | Loss severity trends - HELOC |  | 50% - 100% of UPB |
|  |  |  |  |  |  | Draw Rate - HELOC |  | 5% - 12% |
Derivative liabilities, other |  |  | 7,640 |  | Discounted cash flow |  | Visa covered litigation resolution amount |  | $4.9 billion - $5.7 billion |
|  |  |  |  |  |  | Probability of resolution scenarios |  | 10% - 30% |
|  |  |  |  |  |  | Time until resolution |  | 12 - 48 months |
Loans, net of unearned income (a) |  |  | 46,634 |  | Appraisals from comparable properties |  | Marketability adjustments for specific properties |  | 0% - 10% of appraisal |
|  |  |  |  | Other collateral valuations |  | Borrowing base certificates adjustment |  | 20% - 50% of gross value |
|  |  |  |  |  |  | Financial Statements/Auction Values adjustment |  | 0% - 25% of reported value |
Real estate acquired by foreclosure (b) |  |  | 35,261 |  | Appraisals from comparable properties |  | Adjustment for value changes since appraisal |  | 0% - 10% of appraisal |
Other assets (c) |  |  | 29,166 |  | Discounted cash flow |  | Adjustments to current sales yields for specific properties |  | 0% - 15% adjustment to yield |
|  |  |  |  | Appraisals from comparable properties |  | Marketability adjustments for specific properties |  | 0% - 25% of appraisal |
Certain previously reported amounts have been revised to reflect the retroactive effect of the adoption of ASU 2014-01, “Equity Method and Joint Ventures: Accounting for Investments in Qualified Affordable Housing Projects.” See Note 1 – Financial Information for additional information. Represents carrying value of loans for which adjustments are r equired to be based on the appraised value of the collateral less estimated costs to sell. Write-downs on these loans are recognized as part of provision for loan losses. Represents the fair value of foreclosed properties that were measured subsequent to their initial cla ssification as foreclosed assets. Balance excludes foreclosed real estate related to government insured mortgages. Represents tax credit investments accounted for under the equity method.
Summary Of Differences Between The Fair Value Carrying Amount Of Mortgages Held-For-Sale And Aggregate Unpaid Principal Amount |
The following tables reflect the differences between the fair value carrying amount of residential real estate loans held-for-sale measured at fair value in accordance with management’s election and the aggregate unpaid principal amount FHN is contractually entitled to receive at maturity. |
|  | September 30, 2015 |
(Dollars in thousands) | Fair value carrying amount |  | Aggregate unpaid principal |  | Fair value carrying amount less aggregate unpaid principal |
Residential real estate loans held-for-sale reported at fair value: |  |  |  |  |  |  |  |  |  |
| Total loans | $ | 26,789 |  | $ | 41,350 |  |  | $ | (14,561) |
| Nonaccrual loans |  | 7,206 |  |  | 13,712 |  |  |  | (6,506) |
| Loans 90 days or more past due and still accruing |  | 2,677 |  |  | 3,822 |  |  |  | (1,145) |
|  | September 30, 2014 |
(Dollars in thousands) | Fair value carrying amount |  | Aggregate unpaid principal |  | Fair value carrying amount less aggregate unpaid principal |
Residential real estate loans held-for-sale reported at fair value: |  |  |  |  |  |  |  |  |  |
| Total loans | $ | 31,443 |  | $ | 49,145 |  |  | $ | (17,702) |
| Nonaccrual loans |  | 7,742 |  |  | 14,893 |  |  |  | (7,151) |
| Loans 90 days or more past due and still accruing |  | 2,685 |  |  | 4,990 |  |  |  | (2,305) |
Changes In Fair Value Of Assets And Liabilities Which Fair Value Option Included In Current Period Earnings |
Assets and liabilities accounted for under the fair value election are initially measured at fair value with subsequent changes in fair value recognized in earnings. Such changes in the fair value of assets and liabilities for which FHN elected the fair value option are included in current period earnings with classification in the income statement line item reflected in the following table:
|  |  | Three Months Ended |  | Nine Months Ended |
|  |  | September 30 |  | September 30 |
(Dollars in thousands) | 2015 |  | 2014 |  | 2015 |  | 2014 |
Changes in fair value included in net income: |  |  |  |  |  |  |  |  |  |  |  |
| Mortgage banking noninterest income |  |  |  |  |  |  |  |  |  |  |  |
|  | Loans held-for-sale | $ | 803 |  | $ | 41,757 |  | $ | 2,193 |  | $ | 51,158 |
Summary Of Book Value And Estimated Fair Value Of Financial Instruments | The following tables summarize the book value and estimated fair value of financial instruments recorded in the Consolidated Condensed Statements of Condition as well as unfunded loan commitments and stand by and other commitments as of September 30, 2015 an d 2014.
|  |  |  | September 30, 2015 |
|  |  |  | Book |  | Fair Value |
(Dollars in thousands) | Value |  | Level 1 |  | Level 2 |  | Level 3 |  | Total |
Assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans, net of unearned income and allowance for loan losses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Commercial: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Commercial, financial and industrial | $ | 9,538,832 |  | $ | - |  | $ | - |  | $ | 9,473,702 |  | $ | 9,473,702 |
|  | Commercial real estate |  | 1,462,696 |  |  | - |  |  | - |  |  | 1,447,848 |  |  | 1,447,848 |
| Retail: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Consumer real estate |  | 4,731,464 |  |  | - |  |  | - |  |  | 4,601,406 |  |  | 4,601,406 |
|  | Permanent mortgage |  | 443,817 |  |  | - |  |  | - |  |  | 413,188 |  |  | 413,188 |
|  | Credit card & other |  | 337,869 |  |  | - |  |  | - |  |  | 339,527 |  |  | 339,527 |
Total loans, net of unearned income and allowance for loan losses |  | 16,514,678 |  |  | - |  |  | - |  |  | 16,275,671 |  |  | 16,275,671 |
Short-term financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Interest-bearing cash |  | 596,689 |  |  | 596,689 |  |  | - |  |  | - |  |  | 596,689 |
| Federal funds sold |  | 64,438 |  |  | - |  |  | 64,438 |  |  | - |  |  | 64,438 |
| Securities purchased under agreements to resell |  | 793,098 |  |  | - |  |  | 793,098 |  |  | - |  |  | 793,098 |
Total short-term financial assets |  | 1,454,225 |  |  | 596,689 |  |  | 857,536 |  |  | - |  |  | 1,454,225 |
Trading securities (a) |  | 1,229,180 |  |  | - |  |  | 1,224,577 |  |  | 4,603 |  |  | 1,229,180 |
Loans held-for-sale (a) |  | 124,308 |  |  | - |  |  | - |  |  | 124,308 |  |  | 124,308 |
Securities available-for-sale (a) (b) |  | 3,673,641 |  |  | 25,840 |  |  | 3,489,142 |  |  | 158,659 |  |  | 3,673,641 |
Securities held-to-maturity |  | 4,313 |  |  | - |  |  | - |  |  | 5,404 |  |  | 5,404 |
Derivative assets (a) |  | 152,548 |  |  | 16,335 |  |  | 136,213 |  |  | - |  |  | 152,548 |
Other assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Tax credit investments |  | 98,341 |  |  | - |  |  | - |  |  | 58,030 |  |  | 58,030 |
| Deferred compensation assets |  | 25,972 |  |  | 25,972 |  |  | - |  |  | - |  |  | 25,972 |
Total other assets |  | 124,313 |  |  | 25,972 |  |  | - |  |  | 58,030 |  |  | 84,002 |
Nonearning assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Cash & due from banks |  | 256,342 |  |  | 256,342 |  |  | - |  |  | - |  |  | 256,342 |
| Fixed income receivables |  | 83,547 |  |  | - |  |  | 83,547 |  |  | - |  |  | 83,547 |
| Accrued interest receivable |  | 65,956 |  |  | - |  |  | 65,956 |  |  | - |  |  | 65,956 |
Total nonearning assets |  | 405,845 |  |  | 256,342 |  |  | 149,503 |  |  | - |  |  | 405,845 |
Total assets | $ | 23,683,051 |  | $ | 921,178 |  | $ | 5,856,971 |  | $ | 16,626,675 |  | $ | 23,404,824 |
Liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deposits: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Defined maturity | $ | 1,033,896 |  | $ | - |  | $ | 1,039,007 |  | $ | - |  | $ | 1,039,007 |
| Undefined maturity |  | 17,831,324 |  |  | - |  |  | 17,831,324 |  |  | - |  |  | 17,831,324 |
Total deposits |  | 18,865,220 |  |  | - |  |  | 18,870,331 |  |  | - |  |  | 18,870,331 |
Trading liabilities (a) |  | 788,563 |  |  | - |  |  | 788,563 |  |  | - |  |  | 788,563 |
Short-term financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Federal funds purchased |  | 520,992 |  |  | - |  |  | 520,992 |  |  | - |  |  | 520,992 |
| Securities sold under agreements to repurchase |  | 332,329 |  |  | - |  |  | 332,329 |  |  | - |  |  | 332,329 |
| Other short-term borrowings |  | 99,887 |  |  | - |  |  | 99,887 |  |  | - |  |  | 99,887 |
Total short-term financial liabilities |  | 953,208 |  |  | - |  |  | 953,208 |  |  | - |  |  | 953,208 |
Term borrowings |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Real estate investment trust-preferred |  | 45,947 |  |  | - |  |  | - |  |  | 49,350 |  |  | 49,350 |
| Term borrowings - new market tax credit investment |  | 18,000 |  |  | - |  |  | - |  |  | 18,158 |  |  | 18,158 |
| Borrowings secured by residential real estate |  | 48,491 |  |  | - |  |  | - |  |  | 41,848 |  |  | 41,848 |
| Other long term borrowings |  | 1,228,748 |  |  | - |  |  | 1,214,410 |  |  | - |  |  | 1,214,410 |
Total term borrowings |  | 1,341,186 |  |  | - |  |  | 1,214,410 |  |  | 109,356 |  |  | 1,323,766 |
Derivative liabilities (a) |  | 140,965 |  |  | 15,921 |  |  | 120,234 |  |  | 4,810 |  |  | 140,965 |
Other noninterest-bearing liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Fixed income payables |  | 95,346 |  |  | - |  |  | 95,346 |  |  | - |  |  | 95,346 |
| Accrued interest payable |  | 25,358 |  |  | - |  |  | 25,358 |  |  | - |  |  | 25,358 |
Total other noninterest-bearing liabilities |  | 120,704 |  |  | - |  |  | 120,704 |  |  | - |  |  | 120,704 |
Total liabilities | $ | 22,209,846 |  | $ | 15,921 |  | $ | 22,067,450 |  | $ | 114,166 |  | $ | 22,197,537 |
Classes are detailed in the recurring and nonrecurring measurement tables. Level 3 includes restricted investments in FHLB-Cincinnati stock of $87.9 million and FRB stock of $65.8 million.
|  |  |  | September 30, 2014 |
|  |  |  | Book |  | Fair Value |
(Dollars in thousands) | Value |  | Level 1 |  | Level 2 |  | Level 3 |  | Total |
Assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans, net of unearned income and allowance for loan losses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Commercial: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Commercial, financial and industrial | $ | 8,407,459 |  | $ | - |  | $ | - |  | $ | 8,348,656 |  | $ | 8,348,656 |
|  | Commercial real estate |  | 1,262,944 |  |  | - |  |  | - |  |  | 1,243,925 |  |  | 1,243,925 |
| Retail: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Consumer real estate |  | 5,012,593 |  |  | - |  |  | - |  |  | 4,875,939 |  |  | 4,875,939 |
|  | Permanent mortgage |  | 552,568 |  |  | - |  |  | - |  |  | 492,930 |  |  | 492,930 |
|  | Credit card & other |  | 337,812 |  |  | - |  |  | - |  |  | 339,667 |  |  | 339,667 |
Total loans, net of unearned income and allowance for loan losses |  | 15,573,376 |  |  | - |  |  | - |  |  | 15,301,117 |  |  | 15,301,117 |
Short-term financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Interest-bearing cash |  | 275,485 |  |  | 275,485 |  |  | - |  |  | - |  |  | 275,485 |
| Federal funds sold |  | 55,242 |  |  | - |  |  | 55,242 |  |  | - |  |  | 55,242 |
| Securities purchased under agreements to resell |  | 561,802 |  |  | - |  |  | 561,802 |  |  | - |  |  | 561,802 |
Total short-term financial assets |  | 892,529 |  |  | 275,485 |  |  | 617,044 |  |  | - |  |  | 892,529 |
Trading securities (a) |  | 1,338,022 |  |  | - |  |  | 1,331,899 |  |  | 6,123 |  |  | 1,338,022 |
Loans held-for-sale (a) |  | 151,915 |  |  | - |  |  | 7,552 |  |  | 144,363 |  |  | 151,915 |
Securities available-for-sale (a) (b) |  | 3,534,671 |  |  | 26,080 |  |  | 3,349,355 |  |  | 159,236 |  |  | 3,534,671 |
Securities held-to-maturity |  | 4,286 |  |  | - |  |  | - |  |  | 5,380 |  |  | 5,380 |
Derivative assets (a) |  | 137,742 |  |  | 3,181 |  |  | 134,561 |  |  | - |  |  | 137,742 |
Other assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Tax credit investments |  | 85,998 |  |  | - |  |  | - |  |  | 67,634 |  |  | 67,634 |
| Deferred compensation assets |  | 24,901 |  |  | 24,901 |  |  | - |  |  | - |  |  | 24,901 |
Total other assets |  | 110,899 |  |  | 24,901 |  |  | - |  |  | 67,634 |  |  | 92,535 |
Nonearning assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Cash & due from banks |  | 292,687 |  |  | 292,687 |  |  | - |  |  | - |  |  | 292,687 |
| Fixed income receivables |  | 197,507 |  |  | - |  |  | 197,507 |  |  | - |  |  | 197,507 |
| Accrued interest receivable |  | 71,755 |  |  | - |  |  | 71,755 |  |  | - |  |  | 71,755 |
Total nonearning assets |  | 561,949 |  |  | 292,687 |  |  | 269,262 |  |  | - |  |  | 561,949 |
Total assets | $ | 22,305,389 |  | $ | 622,334 |  | $ | 5,709,673 |  | $ | 15,683,853 |  | $ | 22,015,860 |
Liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deposits: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Defined maturity | $ | 1,214,637 |  | $ | - |  | $ | 1,220,109 |  | $ | - |  | $ | 1,220,109 |
| Undefined maturity |  | 14,930,134 |  |  | - |  |  | 14,930,134 |  |  | - |  |  | 14,930,134 |
Total deposits |  | 16,144,771 |  |  | - |  |  | 16,150,243 |  |  | - |  |  | 16,150,243 |
Trading liabilities (a) |  | 532,234 |  |  | - |  |  | 532,234 |  |  | - |  |  | 532,234 |
Short-term financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Federal funds purchased |  | 928,159 |  |  | - |  |  | 928,159 |  |  | - |  |  | 928,159 |
| Securities sold under agreements to repurchase |  | 479,384 |  |  | - |  |  | 479,384 |  |  | - |  |  | 479,384 |
| Other short-term borrowings |  | 790,080 |  |  | - |  |  | 790,080 |  |  | - |  |  | 790,080 |
Total short-term financial liabilities |  | 2,197,623 |  |  | - |  |  | 2,197,623 |  |  | - |  |  | 2,197,623 |
Term borrowings |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Real estate investment trust-preferred |  | 45,879 |  |  | - |  |  | - |  |  | 49,350 |  |  | 49,350 |
| Term borrowings - new market tax credit investment |  | 18,000 |  |  | - |  |  | - |  |  | 17,880 |  |  | 17,880 |
| Borrowings secured by residential real estate |  | 70,720 |  |  | - |  |  | - |  |  | 61,031 |  |  | 61,031 |
| Other long term borrowings |  | 1,356,539 |  |  | - |  |  | 1,346,281 |  |  | - |  |  | 1,346,281 |
Total term borrowings |  | 1,491,138 |  |  | - |  |  | 1,346,281 |  |  | 128,261 |  |  | 1,474,542 |
Derivative liabilities (a) |  | 123,442 |  |  | 2,895 |  |  | 112,907 |  |  | 7,640 |  |  | 123,442 |
Other noninterest-bearing liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Fixed income payables |  | 329,960 |  |  | - |  |  | 329,960 |  |  | - |  |  | 329,960 |
| Accrued interest payable |  | 30,984 |  |  | - |  |  | 30,984 |  |  | - |  |  | 30,984 |
Total other noninterest-bearing liabilities |  | 360,944 |  |  | - |  |  | 360,944 |  |  | - |  |  | 360,944 |
Total liabilities | $ | 20,850,152 |  | $ | 2,895 |  | $ | 20,700,232 |  | $ | 135,901 |  | $ | 20,839,028 |
Certain previously reported amounts have been revised to reflect the retroactive effect of the adoption of ASU 2014-01, “Equity Method and Joint Venture: Accounting for Investments in Qualified Affordable Housing Projects.” See Note 1 – Financial Information for additional information. Classes are detailed in the recurring and nonrecurring measur ement tables. Level 3 includes restricted investments in FHLB-Cincinnati stock of $87.9 million and FRB stock of $66.0 million.
| Contractual Amount |  | Fair Value |
(Dollars in thousands) | September 30, 2015 |  | September 30, 2014 |  | September 30, 2015 |  | September 30, 2014 |
Unfunded Commitments: |  |  |  |  |  |  |  |  |  |  |  |
Loan commitments | $ | 7,962,431 |  | $ | 7,344,614 |  | $ | 2,694 |  | $ | 2,368 |
Standby and other commitments |  | 281,740 |  |  | 320,286 |  |  | 4,424 |  |  | 4,879 |
Certain previously reported amounts have been reclassified to agree with current presentation.

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- Definition Tabular disclosure of quantitative information about the inputs used in the fair value measurement of assets. This disclosure may include, but is not limited to, the fair value of the asset, valuation technique used to measure fair value, the inputs used to measure fair value, the ranges of the inputs, and the weighted averages of the inputs. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (bbb) -URI http://asc.fasb.org/extlink&oid=36462937&loc=d3e19207-110258 + Details
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- Definition Tabular disclosure of the application of the fair value option for measurement and reporting of eligible financial assets and liabilities (as defined), as well as certain other eligible items (as defined) included in the statement of financial position, whether such option is elected for a single eligible item or a group of similar eligible items and is in addition to other disclosures concerning fair value which the company may be required to provide. Such disclosure might be expected to include: (1) for items included in the statement of financial position: (a) for each line item in the statement of financial position that includes an item or items for which the fair value option has been elected, provide the aggregate carrying amount of ineligible items included in each line item in the balance sheet, if any; (b) the difference between the aggregate fair value and the aggregate unpaid principal balance (assuming contractual principal amounts and fair value option elected) of: (i) loans and long-term receivables (other than securities otherwise reported at fair value) and (ii) long-term debt instruments; (c) for loans held as assets for which the fair value option has been elected: (i) the aggregate fair value of loans that are 90 days or more past due, (ii) if the policy is to recognize interest income separately from other changes in fair value, the aggregate fair value of loans in nonaccrual status, and (iii) the difference between the aggregate fair value and the aggregate unpaid principal balance for loans that are 90 days or more past due, in nonaccrual status, or both; (2) for items included in the income statement: (a) the amounts of gains and losses from fair value changes included in earnings and in which line in the income statement those gains and losses are reported whether or not combined with gains and losses from items required to be accounted for at fair value; (b) for loans and other receivables held as assets, the estimated amount of gains or losses included in earnings attributable to changes in instrument-specific credit risk; (c) for liabilities with fair values that have been significantly affected during the reporting period by changes in the instrument-specific credit risk, the estimated amount of gains and losses from fair value changes included in earnings that are attributable to changes in the instrument-specific credit risk; and (3) certain other disclosures as required or determined to be provided. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 30 -URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14172-108612 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14217-108612 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 28 -Subparagraph (c)(2),(d),(e) -URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14064-108612 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 30 -Subparagraph (a),(c)(1),(d)(1) -URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14172-108612 + Details
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- Definition Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=36462937&loc=d3e19190-110258 + Details
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