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Fair Value Of Assets And Liabilities (Tables) | 6 Months Ended
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Jun. 30, 2018
Fair Value Disclosures [Abstract] |
Schedule Of Assets And Liabilities Measured At Fair Value On A Recurring Basis | The following table presents the balance of assets and liabilities measured at fair value on a recurring basis as of June 30, 2018:
|  | June 30, 2018
(Dollars in thousands) |  | Level 1 |  | Level 2 |  | Level 3 |  | Total
Trading securities—fixed income: |  |  |  |  |  |  |  |
U.S. treasuries |  | $ | — |  |  | $ | 53,315 |  |  | $ | — |  |  | $ | 53,315 |
Government agency issued MBS |  | — |  |  | 185,118 |  |  | — |  |  | 185,118 |
Government agency issued CMO |  | — |  |  | 305,125 |  |  | — |  |  | 305,125 |
Other U.S. government agencies |  | — |  |  | 111,516 |  |  | — |  |  | 111,516 |
States and municipalities |  | — |  |  | 89,629 |  |  | — |  |  | 89,629 |
Corporates and other debt |  | — |  |  | 902,580 |  |  | — |  |  | 902,580 |
Equity, mutual funds, and other |  | — |  |  | 463 |  |  | — |  |  | 463 |
Total trading securities—fixed income |  | — |  |  | 1,647,746 |  |  | — |  |  | 1,647,746 |
Trading securities—mortgage banking |  | — |  |  | — |  |  | 1,724 |  |  | 1,724 |
Loans held-for-sale (elected fair value) |  | — |  |  | 2,222 |  |  | 16,718 |  |  | 18,940 |
Securities available-for-sale: |  |  |  |  |  |  |  |
U.S. treasuries |  | — |  |  | 98 |  |  | — |  |  | 98 |
Government agency issued MBS |  | — |  |  | 2,494,300 |  |  | — |  |  | 2,494,300 |
Government agency issued CMO |  | — |  |  | 2,107,580 |  |  | — |  |  | 2,107,580 |
Other U.S. government agencies |  | — |  |  | 54,402 |  |  | — |  |  | 54,402 |
States and municipalities |  | — |  |  | 6,406 |  |  | — |  |  | 6,406 |
Corporates and other debt |  | — |  |  | 55,838 |  |  | — |  |  | 55,838 |
Interest-only strips (elected fair value) |  | — |  |  | — |  |  | 5,787 |  |  | 5,787 |
Total securities available-for-sale |  | — |  |  | 4,718,624 |  |  | 5,787 |  |  | 4,724,411 |
Other assets: |  |  |  |  |  |  |  |
Deferred compensation mutual funds |  | 40,068 |  |  | — |  |  | — |  |  | 40,068 |
Equity, mutual funds, and other |  | 27,135 |  |  | — |  |  | — |  |  | 27,135 |
Derivatives, forwards and futures |  | 19,127 |  |  | — |  |  | — |  |  | 19,127 |
Derivatives, interest rate contracts |  | — |  |  | 102,766 |  |  | — |  |  | 102,766 |
Derivatives, other |  | — |  |  | 163 |  |  | — |  |  | 163 |
Total other assets |  | 86,330 |  |  | 102,929 |  |  | — |  |  | 189,259 |
Total assets |  | $ | 86,330 |  |  | $ | 6,471,521 |  |  | $ | 24,229 |  |  | $ | 6,582,080 |
Trading liabilities—fixed income: |  |  |  |  |  |  |  |
U.S. treasuries |  | $ | — |  |  | $ | 520,463 |  |  | $ | — |  |  | $ | 520,463 |
Other U.S. government agencies |  | — |  |  | 329 |  |  | — |  |  | 329 |
States and municipalities |  | — |  |  | 2,572 |  |  | — |  |  | 2,572 |
Corporates and other debt |  | — |  |  | 220,357 |  |  | — |  |  | 220,357 |
Total trading liabilities—fixed income |  | — |  |  | 743,721 |  |  | — |  |  | 743,721 |
Other liabilities: |  |  |  |  |  |  |  |
Derivatives, forwards and futures |  | 18,738 |  |  | — |  |  | — |  |  | 18,738 |
Derivatives, interest rate contracts |  | — |  |  | 107,179 |  |  | — |  |  | 107,179 |
Derivatives, other |  | — |  |  | 7 |  |  | 9,425 |  |  | 9,432 |
Total other liabilities |  | 18,738 |  |  | 107,186 |  |  | 9,425 |  |  | 135,349 |
Total liabilities |  | $ | 18,738 |  |  | $ | 850,907 |  |  | $ | 9,425 |  |  | $ | 879,070 |
The following table presents the balance of assets and liabilities measured at fair value on a recurring basis as of December 31, 2017:
|  | December 31, 2017
(Dollars in thousands) |  | Level 1 |  | Level 2 |  | Level 3 |  | Total
Trading securities—fixed income: |  |  |  |  |  |  |  |
U.S. treasuries |  | $ | — |  |  | $ | 128,995 |  |  | $ | — |  |  | $ | 128,995 |
Government agency issued MBS |  | — |  |  | 227,038 |  |  | — |  |  | 227,038 |
Government agency issued CMO |  | — |  |  | 275,014 |  |  | — |  |  | 275,014 |
Other U.S. government agencies |  | — |  |  | 54,699 |  |  | — |  |  | 54,699 |
States and municipalities |  | — |  |  | 34,573 |  |  | — |  |  | 34,573 |
Corporates and other debt |  | — |  |  | 693,877 |  |  | — |  |  | 693,877 |
Equity, mutual funds, and other |  | — |  |  | (2 | ) |  | — |  |  | (2 | )
Total trading securities—fixed income |  | — |  |  | 1,414,194 |  |  | — |  |  | 1,414,194 |
Trading securities—mortgage banking |  | — |  |  | — |  |  | 2,151 |  |  | 2,151 |
Loans held-for-sale |  | — |  |  | 1,955 |  |  | 18,926 |  |  | 20,881 |
Securities available-for-sale: |  |  |  |  |  |  |  |
U.S. treasuries |  | — |  |  | 99 |  |  | — |  |  | 99 |
Government agency issued MBS |  | — |  |  | 2,577,376 |  |  | — |  |  | 2,577,376 |
Government agency issued CMO |  | — |  |  | 2,269,858 |  |  | — |  |  | 2,269,858 |
Corporates and other debt |  | — |  |  | 55,782 |  |  | — |  |  | 55,782 |
Interest-only strips |  | — |  |  | — |  |  | 1,270 |  |  | 1,270 |
Equity, mutual funds, and other |  | 27,017 |  |  | — |  |  | — |  |  | 27,017 |
Total securities available-for-sale |  | 27,017 |  |  | 4,903,115 |  |  | 1,270 |  |  | 4,931,402 |
Other assets: |  |  |  |  |  |  |  |
Deferred compensation assets |  | 39,822 |  |  | — |  |  | — |  |  | 39,822 |
Derivatives, forwards and futures |  | 10,161 |  |  | — |  |  | — |  |  | 10,161 |
Derivatives, interest rate contracts |  | — |  |  | 71,473 |  |  | — |  |  | 71,473 |
Total other assets |  | 49,983 |  |  | 71,473 |  |  | — |  |  | 121,456 |
Total assets |  | $ | 77,000 |  |  | $ | 6,390,737 |  |  | $ | 22,347 |  |  | $ | 6,490,084 |
Trading liabilities—fixed income: |  |  |  |  |  |  |  |
U.S. treasuries |  | $ | — |  |  | $ | 506,679 |  |  | $ | — |  |  | $ | 506,679 |
Corporates and other debt |  | — |  |  | 131,836 |  |  | — |  |  | 131,836 |
Total trading liabilities—fixed income |  | — |  |  | 638,515 |  |  | — |  |  | 638,515 |
Other liabilities: |  |  |  |  |  |  |  |
Derivatives, forwards and futures |  | 9,535 |  |  | — |  |  | — |  |  | 9,535 |
Derivatives, interest rate contracts |  | — |  |  | 69,842 |  |  | — |  |  | 69,842 |
Derivatives, other |  | — |  |  | 39 |  |  | 5,645 |  |  | 5,684 |
Total other liabilities |  | 9,535 |  |  | 69,881 |  |  | 5,645 |  |  | 85,061 |
Total liabilities |  | $ | 9,535 |  |  | $ | 708,396 |  |  | $ | 5,645 |  |  | $ | 723,576 |
Summary Of Changes In Level 3 Assets And Liabilities Measured At Fair Value | The changes in Level 3 assets and liabilities measured at fair value for the three months ended June 30, 2018 and 2017, on a recurring basis are summarized as follows:
|  | Three Months Ended June 30, 2018 |  |
(Dollars in thousands) |  | Trading securities |  |  |  | Interest- only strips- AFS |  |  |  | Loans held- for-sale |  |  |  | Net derivative liabilities |  |
Balance on April 1, 2018 |  | $ | 1,926 |  |  |  |  | $ | 2,733 |  |  |  |  | $ | 18,334 |  |  |  |  | $ | (5,645 | ) |  |
Total net gains/(losses) included in: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net income |  | 124 |  |  |  |  | (296 | ) |  |  |  | 540 |  |  |  |  | (4,079 | ) |  |
Purchases |  | — |  |  |  |  | — |  |  |  |  | 34 |  |  |  |  | — |  |  |
Sales |  | — |  |  |  |  | — |  |  |  |  | — |  |  |  |  | — |  |  |
Settlements |  | (326 | ) |  |  |  | — |  |  |  |  | (2,134 | ) |  |  |  | 299 |  |  |
Net transfers into/(out of) Level 3 |  | — |  |  |  |  | 3,350 |  |  | (b) |  | (56 | ) |  | (d) |  | — |  |  |
Balance on June 30, 2018 |  | $ | 1,724 |  |  |  |  | $ | 5,787 |  |  |  |  | $ | 16,718 |  |  |  |  | $ | (9,425 | ) |  |
Net unrealized gains/(losses) included in net income |  | $ | 87 |  |  | (a) |  | $ | (128 | ) |  | (c) |  | $ | 542 |  |  | (a) |  | $ | (4,079 | ) |  | (e)
|  | Three Months Ended June 30, 2017 |  |
(Dollars in thousands) |  | Trading securities |  |  |  | Interest-only strips-AFS |  |  |  | Loans held-for-sale |  |  |  | Net derivative liabilities |  |
Balance on April 1, 2017 |  | $ | 2,335 |  |  |  |  | $ | — |  |  |  |  | $ | 21,221 |  |  |  |  | $ | (5,950 | ) |  |
Total net gains/(losses) included in: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net income |  | 271 |  |  |  |  | 267 |  |  |  |  | 410 |  |  |  |  | (49 | ) |  |
Purchases |  | — |  |  |  |  | 1,413 |  |  |  |  | 43 |  |  |  |  | — |  |  |
Settlements |  | (142 | ) |  |  |  | (3,291 | ) |  |  |  | (827 | ) |  |  |  | 299 |  |  |
Net transfers into/(out of) Level 3 |  | — |  |  |  |  | 2,774 |  |  | (b) |  | (260 | ) |  | (d) |  | — |  |  |
Balance on June 30, 2017 |  | $ | 2,464 |  |  |  |  | $ | 1,163 |  |  |  |  | $ | 20,587 |  |  |  |  | $ | (5,700 | ) |  |
Net unrealized gains/(losses) included in net income |  | $ | 229 |  |  | (a) |  | $ | (53 | ) |  | (c) |  | $ | 410 |  |  | (a) |  | $ | (49 | ) |  | (e)
Certain previously reported amounts have been reclassified to agree with current presentation.
(a) | Primarily included in mortgage banking income on the Consolidated Condensed Statements of Income.
(b) | Transfers into interest-only strips - AFS level 3 measured on a recurring basis reflect movements from loans held-for-sale (Level 2 nonrecurring).
(c) | Primarily included in fixed income on the Consolidated Condensed Statements of Income.
(d) | Transfers out of loans held-for-sale level 3 measured on a recurring basis generally reflect movements into OREO (level 3 nonrecurring).
(e) | 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 six months ended June 30, 2018 and 2017, on a recurring basis are summarized as follows:
|  | Six Months Ended June 30, 2018 |  |
(Dollars in thousands) |  | Trading securities |  |  |  | Interest- only strips- AFS |  |  |  | Loans held- for-sale |  |  |  | Net derivative liabilities |  |
Balance on January 1, 2018 |  | $ | 2,151 |  |  |  |  | $ | 1,270 |  |  |  |  | $ | 18,926 |  |  |  |  | $ | (5,645 | ) |  |
Total net gains/(losses) included in: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net income |  | 140 |  |  |  |  | 1,296 |  |  |  |  | 709 |  |  |  |  | (4,375 | ) |  |
Purchases |  | — |  |  |  |  | — |  |  |  |  | 62 |  |  |  |  | — |  |  |
Sales |  | — |  |  |  |  | — |  |  |  |  | — |  |  |  |  | — |  |  |
Settlements |  | (567 | ) |  |  |  | (9,193 | ) |  |  |  | (2,923 | ) |  |  |  | 595 |  |  |
Net transfers into/(out of) Level 3 |  | — |  |  |  |  | 12,414 |  |  | (b) |  | (56 | ) |  | (d) |  | — |  |  |
Balance on June 30, 2018 |  | $ | 1,724 |  |  |  |  | $ | 5,787 |  |  |  |  | $ | 16,718 |  |  |  |  | $ | (9,425 | ) |  |
Net unrealized gains/(losses) included in net income |  | $ | 63 |  |  | (a) |  | $ | (109 | ) |  | (c) |  | $ | 709 |  |  | (a) |  | $ | (4,375 | ) |  | (e)
|  | Six Months Ended June 30, 2017 |  |
(Dollars in thousands) |  | Trading securities |  |  |  | Interest-only-strips- AFS |  |  |  | Loans held- for-sale |  |  |  | Net derivative liabilities |  |
Balance on January 1, 2017 |  | $ | 2,573 |  |  |  |  | $ | — |  |  |  |  | $ | 21,924 |  |  |  |  | $ | (6,245 | ) |  |
Total net gains/(losses) included in: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net income |  | 288 |  |  |  |  | 267 |  |  |  |  | 1,332 |  |  |  |  | (50 | ) |  |
Purchases |  | — |  |  |  |  | 1,413 |  |  |  |  | 75 |  |  |  |  | — |  |  |
Settlements |  | (397 | ) |  |  |  | (3,291 | ) |  |  |  | (2,401 | ) |  |  |  | 595 |  |  |
Net transfers into/(out of) Level 3 |  | — |  |  |  |  | 2,774 |  |  | (b) |  | (343 | ) |  | (d) |  | — |  |  |
Balance on June 30, 2017 |  | $ | 2,464 |  |  |  |  | $ | 1,163 |  |  |  |  | $ | 20,587 |  |  |  |  | $ | (5,700 | ) |  |
Net unrealized gains/(losses) included in net income |  | $ | 202 |  |  | (a) |  | $ | (53 | ) |  | (c) |  | $ | 1,332 |  |  | (a) |  | $ | (50 | ) |  | (e)
Certain previously reported amounts have been reclassified to agree with current presentation.
(a) | Primarily included in mortgage banking income on the Consolidated Condensed Statements of Income.
(b) | Transfers into interest-only strips - AFS level 3 measured on a recurring basis reflect movements from loans held-for-sale (Level 2 nonrecurring).
(c) | Primarily included in fixed income on the Consolidated Condensed Statements of Income.
(d) | Transfers out of loans held-for-sale level 3 measured on a recurring basis generally reflect movements into OREO (level 3 nonrecurring).
(e) | Included in Other expense.
Nonrecurring Fair Value Measurements | For assets measured at fair value on a nonrecurring basis which were still held on the balance sheet at June 30, 2018, and December 31, 2017, respectively, the following tables provide the level of valuation assumptions used to determine each adjustment and the related carrying value.
|  | Carrying value at June 30, 2018
(Dollars in thousands) |  | Level 1 |  | Level 2 |  | Level 3 |  | Total
Loans held-for-sale—SBAs and USDA |  | $ | — |  |  | $ | 578,498 |  |  | $ | 1,025 |  |  | $ | 579,523 |
Loans held-for-sale—first mortgages |  | — |  |  | — |  |  | 607 |  |  | 607 |
Loans, net of unearned income (a) |  | — |  |  | — |  |  | 29,061 |  |  | 29,061 |
OREO (b) |  | — |  |  | — |  |  | 26,457 |  |  | 26,457 |
Other assets (c) |  | — |  |  | — |  |  | 24,699 |  |  | 24,699 |
|  | Carrying value at December 31, 2017
(Dollars in thousands) |  | Level 1 |  | Level 2 |  | Level 3 |  | Total
Loans held-for-sale—SBAs and USDA |  | $ | — |  |  | $ | 465,504 |  |  | $ | 1,473 |  |  | $ | 466,977 |
Loans held-for-sale—first mortgages |  | — |  |  | — |  |  | 618 |  |  | 618 |
Loans, net of unearned income (a) |  | — |  |  | — |  |  | 26,666 |  |  | 26,666 |
OREO (b) |  | — |  |  | — |  |  | 39,566 |  |  | 39,566 |
Other assets (c) |  | — |  |  | — |  |  | 26,521 |  |  | 26,521 |
(a) | 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.
(b) | Represents the fair value of foreclosed properties that were measured subsequent to their initial classification as OREO. Balance excludes OREO related to government insured mortgages.
(c) | Represents tax credit investments accounted for under the equity method
Gains/(losses) on Nonrecurring Fair Value Measurements | For assets measured on a nonrecurring basis which were still held on the consolidated balance sheet at period end, the following table provides information about the fair value adjustments recorded during the three and six months ended June 30, 2018 and 2017:
|  | Net gains/(losses) Three Months Ended June 30 |  | Net gains/(losses) Six Months Ended June 30
(Dollars in thousands) |  | 2018 |  | 2017 |  | 2018 |  | 2017
Loans held-for-sale—SBAs and USDA |  | $ | (1,425 | ) |  | $ | (1,140 | ) |  | $ | (1,987 | ) |  | $ | (1,173 | )
Loans held-for-sale—first mortgages |  | (1 | ) |  | 13 |  |  | 4 |  |  | 16 |
Loans, net of unearned income (a) |  | 665 |  |  | (452 | ) |  | 1,167 |  |  | 32 |
OREO (b) |  | (262 | ) |  | (176 | ) |  | (1,422 | ) |  | (621 | )
Other assets (c) |  | (1,079 | ) |  | (942 | ) |  | (2,216 | ) |  | (1,884 | )
|  | $ | (2,102 | ) |  | $ | (2,697 | ) |  | $ | (4,454 | ) |  | $ | (3,630 | )
(a) | Write-downs on these loans are recognized as part of provision for loan losses.
(b) | Represents losses of foreclosed properties that were measured subsequent to their initial classification as OREO. Balance excludes OREO related to government insured mortgages.
(c) | Represents tax credit investments accounted for under the equity method.
Schedule Of Unobservable Inputs Utilized In Determining The Fair Value Of Level 3 Recurring And Non-Recurring 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 June 30, 2018 and December 31, 2017:
(Dollars in thousands)
Level 3 Class |  | Fair Value at June 30, 2018 |  | Valuation Techniques |  | Unobservable Input |  | Values Utilized
Available-for-sale- securities SBA-interest only strips |  | $ | 5,787 |  |  | Discounted cash flow |  | Constant prepayment rate |  | 11%
|  |  |  |  |  | Bond equivalent yield |  | 12%- 14%
Loans held-for-sale - residential real estate |  | 17,325 |  |  | Discounted cash flow |  | Prepayment speeds - First mortgage |  | 2% - 11%
|  |  |  |  |  | Prepayment speeds - HELOC |  | 5% - 12%
|  |  |  |  |  | Foreclosure losses |  | 50% - 70%
|  |  |  |  |  | Loss severity trends - First mortgage |  | 5% - 25% of UPB
|  |  |  |  |  | Loss severity trends - HELOC |  | 50% - 100% of UPB
Loans held-for-sale- unguaranteed interest in SBA loans |  | 1,025 |  |  | Discounted cash flow |  | Constant prepayment rate |  | 8% - 12%
|  |  |  |  |  | Bond equivalent yield |  | 13% - 14%
Derivative liabilities, other |  | 9,425 |  |  | Discounted cash flow |  | Visa covered litigation resolution amount |  | $5.0 billion - $5.6 billion
|  |  |  |  |  | Probability of resolution scenarios |  | 20% - 30%
|  |  |  |  |  | Time until resolution |  | 24- 48 months
Loans, net of unearned income (a) |  | 29,061 |  |  | 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
OREO (b) |  | 26,457 |  |  | Appraisals from comparable properties |  | Adjustment for value changes since appraisal |  | 0% - 10% of appraisal
Other assets (c) |  | 24,699 |  |  | 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
(a) | 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.
(b) | Represents the fair value of foreclosed properties that were measured subsequent to their initial classification as OREO. Balance excludes OREO related to government insured mortgages.
(c) | Represents tax credit investments accounted for under the equity method.
(Dollars in thousands) |  |  |  |  |  |  |  |
Level 3 Class |  | Fair Value at December 31, 2017 |  | Valuation Techniques |  | Unobservable Input |  | Values Utilized
Available-for-sale- securities SBA-interest only strips |  | $ | 1,270 |  |  | Discounted cash flow |  | Constant prepayment rate |  | 10% - 11%
|  |  |  |  |  | Bond equivalent yield |  | 17%
Loans held-for-sale - residential real estate |  | 19,544 |  |  | Discounted cash flow |  | Prepayment speeds - First mortgage |  | 2% - 12%
|  |  |  |  |  | Prepayment speeds - HELOC |  | 5% - 12%
|  |  |  |  |  | Foreclosure losses |  | 50% - 70%
|  |  |  |  |  | Loss severity trends - First mortgage |  | 5% - 30% of UPB
|  |  |  |  |  | Loss severity trends - HELOC |  | 15% - 100% of UPB
Loans held-for-sale- unguaranteed interest in SBA loans |  | 1,473 |  |  | Discounted cash flow |  | Constant prepayment rate |  | 8% - 12%
|  |  |  |  |  |  | Bond equivalent yield |  | 9% - 10%
Derivative liabilities, other |  | 5,645 |  |  | Discounted cash flow |  | Visa covered litigation resolution amount |  | $4.4 billion - $5.2 billion
|  |  |  |  |  | Probability of resolution scenarios |  | 10% - 30%
|  |  |  |  |  | Time until resolution |  | 18 - 48 months
Loans, net of unearned income (a) |  | 26,666 |  |  | 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
OREO (b) |  | 39,566 |  |  | Appraisals from comparable properties |  | Adjustment for value changes since appraisal |  | 0% - 10% of appraisal
Other assets (c) |  | 26,521 |  |  | 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
(a) | 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.
(b) | Represents the fair value of foreclosed properties that were measured subsequent to their initial classification as OREO. Balance excludes OREO related to government insured mortgages.
(c) | 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.
|  | June 30, 2018
(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 |  | $ | 18,940 |  |  | $ | 26,644 |  |  | $ | (7,704 | )
Nonaccrual loans |  | 4,674 |  |  | 8,830 |  |  | (4,156 | )
Loans 90 days or more past due and still accruing |  | 34 |  |  | 51 |  |  | (17 | )
|  | December 31, 2017
(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 |  | $ | 20,881 |  |  | $ | 29,755 |  |  | $ | (8,874 | )
Nonaccrual loans |  | 5,783 |  |  | 10,881 |  |  | (5,098 | )
Loans 90 days or more past due and still accruing |  | — |  |  | — |  |  | — |
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 June 30 |  | Six Months Ended June 30
(Dollars in thousands) | 2018 |  | 2017 |  | 2018 |  | 2017
Changes in fair value included in net income: |  |  |  |  |  |  |
Mortgage banking noninterest income |  |  |  |  |  |  |
Loans held-for-sale | $ | 540 |  |  | $ | 410 |  |  | $ | 709 |  |  | $ | 1,332 |
Summary Of Book Value And Estimated Fair Value Of Financial Instruments | The following table summarizes the book value and estimated fair value of financial instruments recorded in the Consolidated Condensed Statements of Condition as of June 30, 2018:
|  | June 30, 2018
|  | Book Value |  | Fair Value
(Dollars in thousands) |  |  | Level 1 |  | Level 2 |  | Level 3 |  | Total
Assets: |  |  |  |  |  |  |  |  |  |
Loans, net of unearned income and allowance for loan losses |  |  |  |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |  |  |  |
Commercial, financial and industrial |  | $ | 16,341,911 |  |  | $ | — |  |  | $ | — |  |  | $ | 16,289,383 |  |  | $ | 16,289,383 |
Commercial real estate |  | 4,102,524 |  |  | — |  |  | — |  |  | 4,106,951 |  |  | 4,106,951 |
Consumer: |  |  |  |  |  |  |  |  |  |
Consumer real estate |  | 6,190,842 |  |  | — |  |  | — |  |  | 6,139,842 |  |  | 6,139,842 |
Permanent mortgage |  | 340,838 |  |  | — |  |  | — |  |  | 347,349 |  |  | 347,349 |
Credit card & other |  | 540,163 |  |  | — |  |  | — |  |  | 539,609 |  |  | 539,609 |
Total loans, net of unearned income and allowance for loan losses |  | 27,516,278 |  |  | — |  |  | — |  |  | 27,423,134 |  |  | 27,423,134 |
Short-term financial assets: |  |  |  |  |  |  |  |  |  |
Interest-bearing cash |  | 750,634 |  |  | 750,634 |  |  | — |  |  | — |  |  | 750,634 |
Federal funds sold |  | 91,303 |  |  | — |  |  | 91,303 |  |  | — |  |  | 91,303 |
Securities purchased under agreements to resell |  | 782,765 |  |  | — |  |  | 782,765 |  |  | — |  |  | 782,765 |
Total short-term financial assets |  | 1,624,702 |  |  | 750,634 |  |  | 874,068 |  |  | — |  |  | 1,624,702 |
Trading securities (a) |  | 1,649,470 |  |  | — |  |  | 1,647,746 |  |  | 1,724 |  |  | 1,649,470 |
Loans held-for-sale |  |  |  |  |  |  |  |  |  |
Mortgage loans (elected fair value) (a) |  | 18,940 |  |  | — |  |  | 2,222 |  |  | 16,718 |  |  | 18,940 |
USDA & SBA loans- LOCOM |  | 579,523 |  |  | — |  |  | 581,051 |  |  | 1,038 |  |  | 582,089 |
Other consumer loans- LOCOM |  | 30,175 |  |  | — |  |  | 6,959 |  |  | 23,216 |  |  | 30,175 |
Mortgage loans- LOCOM |  | 64,021 |  |  | — |  |  | — |  |  | 64,021 |  |  | 64,021 |
Total loans held-for-sale |  | 692,659 |  |  | — |  |  | 590,232 |  |  | 104,993 |  |  | 695,225 |
Securities available-for-sale (a) |  | 4,724,411 |  |  | — |  |  | 4,718,624 |  |  | 5,787 |  |  | 4,724,411 |
Securities held-to-maturity |  | 10,000 |  |  | — |  |  | — |  |  | 9,786 |  |  | 9,786 |
Derivative assets (a) |  | 122,056 |  |  | 19,127 |  |  | 102,929 |  |  | — |  |  | 122,056 |
Other assets: |  |  |  |  |  |  |  |  |  |
Tax credit investments |  | 119,186 |  |  | — |  |  | — |  |  | 114,392 |  |  | 114,392 |
Deferred compensation mutual funds |  | 40,068 |  |  | 40,068 |  |  | — |  |  | — |  |  | 40,068 |
Equity, mutual funds, and other (b) |  | 245,617 |  |  | 27,135 |  |  | — |  |  | 218,482 |  |  | 245,617 |
Total other assets |  | 404,871 |  |  | 67,203 |  |  | — |  |  | 332,874 |  |  | 400,077 |
Total assets |  | $ | 36,744,447 |  |  | $ | 836,964 |  |  | $ | 7,933,599 |  |  | $ | 27,878,298 |  |  | $ | 36,648,861 |
Liabilities: |  |  |  |  |  |  |  |  |  |
Defined maturity deposits |  | $ | 3,543,987 |  |  | $ | — |  |  | $ | 3,518,069 |  |  | $ | — |  |  | $ | 3,518,069 |
Trading liabilities (a) |  | 743,721 |  |  | — |  |  | 743,721 |  |  | — |  |  | 743,721 |
Short-term financial liabilities: |  |  |  |  |  |  |  |  |  |
Federal funds purchased |  | 351,655 |  |  | — |  |  | 351,655 |  |  | — |  |  | 351,655 |
Securities sold under agreements to repurchase |  | 713,152 |  |  | — |  |  | 713,152 |  |  | — |  |  | 713,152 |
Other short-term borrowings |  | 1,836,852 |  |  | — |  |  | 1,836,852 |  |  | — |  |  | 1,836,852 |
Total short-term financial liabilities |  | 2,901,659 |  |  | — |  |  | 2,901,659 |  |  | — |  |  | 2,901,659 |
Term borrowings: |  |  |  |  |  |  |  |  |  |
Real estate investment trust-preferred |  | 46,134 |  |  | — |  |  | — |  |  | 47,940 |  |  | 47,940 |
Term borrowings—new market tax credit investment |  | 18,000 |  |  | — |  |  | — |  |  | 17,898 |  |  | 17,898 |
Secured borrowings |  | 34,046 |  |  | — |  |  | — |  |  | 33,866 |  |  | 33,866 |
Junior subordinated debentures |  | 187,950 |  |  | — |  |  | — |  |  | 187,950 |  |  | 187,950 |
Other long term borrowings |  | 941,151 |  |  | — |  |  | 953,035 |  |  | — |  |  | 953,035 |
Total term borrowings |  | 1,227,281 |  |  | — |  |  | 953,035 |  |  | 287,654 |  |  | 1,240,689 |
Derivative liabilities (a) |  | 135,349 |  |  | 18,738 |  |  | 107,186 |  |  | 9,425 |  |  | 135,349 |
Total liabilities |  | $ | 8,551,997 |  |  | $ | 18,738 |  |  | $ | 8,223,670 |  |  | $ | 297,079 |  |  | $ | 8,539,487 |
(a) | Classes are detailed in the recurring and nonrecurring measurement tables.
(b) | Level 1 primarily consists of mutual funds with readily determinable fair values. Level 3 includes restricted investments in FHLB-Cincinnati stock of $87.9 million and FRB stock of $130.6 million.
The following table summarizes the book value and estimated fair value of financial instruments recorded in the Consolidated Statements of Condition as of December 31, 2017:
|  | December 31, 2017
|  | Book Value |  | Fair Value
(Dollars in thousands) |  |  | Level 1 |  | Level 2 |  | Level 3 |  | Total
Assets: |  |  |  |  |  |  |  |  |  |
Loans, net of unearned income and allowance for loan losses |  |  |  |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |  |  |  |
Commercial, financial and industrial |  | $ | 15,959,062 |  |  | $ | — |  |  | $ | — |  |  | $ | 15,990,991 |  |  | $ | 15,990,991 |
Commercial real estate |  | 4,186,268 |  |  | — |  |  | — |  |  | 4,215,367 |  |  | 4,215,367 |
Consumer: |  |  |  |  |  |  |  |  |  |
Consumer real estate |  | 6,330,384 |  |  | — |  |  | — |  |  | 6,320,308 |  |  | 6,320,308 |
Permanent mortgage |  | 383,742 |  |  | — |  |  | — |  |  | 388,396 |  |  | 388,396 |
Credit card & other |  | 609,918 |  |  | — |  |  | — |  |  | 607,955 |  |  | 607,955 |
Total loans, net of unearned income and allowance for loan losses |  | 27,469,374 |  |  | — |  |  | — |  |  | 27,523,017 |  |  | 27,523,017 |
Short-term financial assets: |  |  |  |  |  |  |  |  |  |
Interest-bearing cash |  | 1,185,600 |  |  | 1,185,600 |  |  | — |  |  | — |  |  | 1,185,600 |
Federal funds sold |  | 87,364 |  |  | — |  |  | 87,364 |  |  | — |  |  | 87,364 |
Securities purchased under agreements to resell |  | 725,609 |  |  | — |  |  | 725,609 |  |  | — |  |  | 725,609 |
Total short-term financial assets |  | 1,998,573 |  |  | 1,185,600 |  |  | 812,973 |  |  | — |  |  | 1,998,573 |
Trading securities (a) |  | 1,416,345 |  |  | — |  |  | 1,414,194 |  |  | 2,151 |  |  | 1,416,345 |
Loans held-for-sale |  |  |  |  |  |  |  |  |  |
Mortgage loans |  | 88,173 |  |  | — |  |  | 6,902 |  |  | 81,271 |  |  | 88,173 |
USDA & SBA loans |  | 466,977 |  |  | — |  |  | 467,227 |  |  | 1,510 |  |  | 468,737 |
Other consumer loans |  | 144,227 |  |  | — |  |  | 9,965 |  |  | 134,262 |  |  | 144,227 |
Securities available-for-sale (a) (b) |  | 5,170,255 |  |  | 27,017 |  |  | 4,903,115 |  |  | 240,123 |  |  | 5,170,255 |
Securities held-to-maturity |  | 10,000 |  |  | — |  |  | — |  |  | 9,901 |  |  | 9,901 |
Derivative assets (a) |  | 81,634 |  |  | 10,161 |  |  | 71,473 |  |  | — |  |  | 81,634 |
Other assets: |  |  |  |  |  |  |  |  |  |
Tax credit investments |  | 119,317 |  |  | — |  |  | — |  |  | 112,292 |  |  | 112,292 |
Deferred compensation assets |  | 39,822 |  |  | 39,822 |  |  | — |  |  | — |  |  | 39,822 |
Total other assets |  | 159,139 |  |  | 39,822 |  |  | — |  |  | 112,292 |  |  | 152,114 |
Nonearning assets: |  |  |  |  |  |  |  |  |  |
Cash & due from banks |  | 639,073 |  |  | 639,073 |  |  | — |  |  | — |  |  | 639,073 |
Fixed income receivables |  | 68,693 |  |  | — |  |  | 68,693 |  |  | — |  |  | 68,693 |
Accrued interest receivable |  | 97,239 |  |  | — |  |  | 97,239 |  |  | — |  |  | 97,239 |
Total nonearning assets |  | 805,005 |  |  | 639,073 |  |  | 165,932 |  |  | — |  |  | 805,005 |
Total assets |  | $ | 37,809,702 |  |  | $ | 1,901,673 |  |  | $ | 7,851,781 |  |  | $ | 28,104,527 |  |  | $ | 37,857,981 |
Liabilities: |  |  |  |  |  |  |  |  |  |
Deposits: |  |  |  |  |  |  |  |  |  |
Defined maturity |  | $ | 3,322,921 |  |  | $ | — |  |  | $ | 3,293,650 |  |  | $ | — |  |  | $ | 3,293,650 |
Undefined maturity |  | 27,297,441 |  |  | — |  |  | 27,297,431 |  |  | — |  |  | 27,297,431 |
Total deposits |  | 30,620,362 |  |  | — |  |  | 30,591,081 |  |  | — |  |  | 30,591,081 |
Trading liabilities (a) |  | 638,515 |  |  | — |  |  | 638,515 |  |  | — |  |  | 638,515 |
Short-term financial liabilities: |  |  |  |  |  |  |  |  |  |
Federal funds purchased |  | 399,820 |  |  | — |  |  | 399,820 |  |  | — |  |  | 399,820 |
Securities sold under agreements to repurchase |  | 656,602 |  |  | — |  |  | 656,602 |  |  | — |  |  | 656,602 |
Other short-term borrowings |  | 2,626,213 |  |  | — |  |  | 2,626,213 |  |  | — |  |  | 2,626,213 |
Total short-term financial liabilities |  | 3,682,635 |  |  | — |  |  | 3,682,635 |  |  | — |  |  | 3,682,635 |
Term borrowings: |  |  |  |  |  |  |  |  |  |
Real estate investment trust-preferred |  | 46,100 |  |  | — |  |  | — |  |  | 48,880 |  |  | 48,880 |
Term borrowings—new market tax credit investment |  | 18,000 |  |  | — |  |  | — |  |  | 17,930 |  |  | 17,930 |
Secured borrowings |  | 18,642 |  |  | — |  |  | — |  |  | 18,305 |  |  | 18,305 |
Junior subordinated debentures |  | 187,281 |  |  | — |  |  | — |  |  | 187,281 |  |  | 187,281 |
Other long term borrowings |  | 948,074 |  |  | — |  |  | 966,292 |  |  | — |  |  | 966,292 |
Total term borrowings |  | 1,218,097 |  |  | — |  |  | 966,292 |  |  | 272,396 |  |  | 1,238,688 |
Derivative liabilities (a) |  | 85,061 |  |  | 9,535 |  |  | 69,881 |  |  | 5,645 |  |  | 85,061 |
Other noninterest-bearing liabilities: |  |  |  |  |  |  |  |  |  |
Fixed income payables |  | 48,996 |  |  | — |  |  | 48,996 |  |  | — |  |  | 48,996 |
Accrued interest payable |  | 16,270 |  |  | — |  |  | 16,270 |  |  | — |  |  | 16,270 |
Total other noninterest-bearing liabilities |  | 65,266 |  |  | — |  |  | 65,266 |  |  | — |  |  | 65,266 |
Total liabilities |  | $ | 36,309,936 |  |  | $ | 9,535 |  |  | $ | 36,013,670 |  |  | $ | 278,041 |  |  | $ | 36,301,246 |
(a) | Classes are detailed in the recurring and nonrecurring measurement tables.
(b) | Level 3 includes restricted investments in FHLB-Cincinnati stock of $87.9 million and FRB stock of $134.6 million.
The following table presents the contractual amount and fair value of unfunded loan commitments and standby and other commitments as of June 30, 2018 and December 31, 2017:
|  | Contractual Amount |  | Fair Value
(Dollars in thousands) |  | June 30, 2018 |  | December 31, 2017 |  | June 30, 2018 |  | December 31, 2017
Unfunded Commitments: |  |  |  |  |  |  |  |
Loan commitments |  | $ | 10,228,615 |  |  | $ | 10,678,485 |  |  | $ | 2,186 |  |  | $ | 2,617 |
Standby and other commitments |  | 464,600 |  |  | 420,728 |  |  | 5,028 |  |  | 5,274 |

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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=75031198&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=75031198&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=75031198&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=75031198&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=66048111&loc=d3e19190-110258 + Details
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