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Loans | 9 Months Ended
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Sep. 30, 2018
Receivables [Abstract] |
Loans | Loans The following table provides the balance of loans, net of unearned income, by portfolio segment as of September 30, 2018 and December 31, 2017:
|  | September 30 |  | December 31
(Dollars in thousands) |  | 2018 |  | 2017
Commercial: |  |  |  |
Commercial, financial, and industrial |  | $ | 16,044,145 |  |  | $ | 16,057,273 |
Commercial real estate |  | 4,237,036 |  |  | 4,214,695 |
Consumer: |  |  |  |
Consumer real estate (a) |  | 6,191,183 |  |  | 6,367,755 |
Permanent mortgage |  | 347,054 |  |  | 399,307 |
Credit card & other |  | 530,796 |  |  | 619,899 |
Loans, net of unearned income |  | $ | 27,350,214 |  |  | $ | 27,658,929 |
Allowance for loan losses |  | 185,959 |  |  | 189,555 |
Total net loans |  | $ | 27,164,255 |  |  | $ | 27,469,374 |
(a) | Balances as of September 30, 2018 and December 31, 2017, include $17.1 million and $24.2 million of restricted real estate loans, respectively. See Note 13—Variable Interest Entities for additional information.
COMPONENTS OF THE LOAN PORTFOLIO The loan portfolio is disaggregated into segments and then further disaggregated into classes for certain disclosures. GAAP defines a portfolio segment as the level at which an entity develops and documents a systematic method for determining its allowance for credit losses. A class is generally determined based on the initial measurement attribute (i.e., amortized cost or purchased credit-impaired), risk characteristics of the loan, and FHN’s method for monitoring and assessing credit risk. Commercial loan portfolio segments include commercial, financial and industrial (“C&I”) and commercial real estate. Commercial classes within C&I include general C&I, loans to mortgage companies, the trust preferred loans (“TRUPs”) (i.e. long-term unsecured loans to bank and insurance-related businesses) portfolio and purchased credit-impaired (“PCI”) loans. Loans to mortgage companies include commercial lines of credit to qualified mortgage companies primarily for the temporary warehousing of eligible mortgage loans prior to the borrower’s sale of those mortgage loans to third party investors. Commercial classes within CRE include income CRE, residential CRE and PCI loans. Consumer loan portfolio segments include consumer real estate, permanent mortgage, and the credit card and other portfolio. Consumer classes include home equity lines of credit (“HELOCs”), real estate (“R/E”) installment and PCI loans within the consumer real estate segment, permanent mortgage (which is both a segment and a class), and credit card and other. Concentrations FHN has a concentration of residential real estate loans (24 percent of total loans), the majority of which is in the consumer real estate segment (23 percent of total loans). Loans to finance and insurance companies total $2.7 billion (17 percent of the C&I portfolio, or 10 percent of the total loans). FHN had loans to mortgage companies totaling $2.1 billion (13 percent of the C&I segment, or 8 percent of total loans) as of September 30, 2018. As a result, 30 percent of the C&I segment is sensitive to impacts on the financial services industry. Purchased Credit-Impaired Loans The following table presents a rollforward of the accretable yield for the three and nine months ended September 30, 2018 and 2017:
|  | Three Months Ended September 30 |  | Nine Months Ended September 30
(Dollars in thousands) |  | 2018 |  | 2017 |  | 2018 |  | 2017
Balance, beginning of period |  | $ | 14,474 |  |  | $ | 4,045 |  |  | $ | 15,623 |  |  | $ | 6,871 |
Accretion |  | (2,183 | ) |  | (642 | ) |  | (6,927 | ) |  | (2,412 | )
Adjustment for payoffs |  | (840 | ) |  | (198 | ) |  | (2,559 | ) |  | (1,232 | )
Adjustment for charge-offs |  | (122 | ) |  | — |  |  | (1,046 | ) |  | — |
Adjustment for pool excess recovery (a) |  | (123 | ) |  | — |  |  | (123 | ) |  | (222 | )
Increase/(decrease) in accretable yield (b) |  | 4,062 |  |  | (2 | ) |  | 10,721 |  |  | 112 |
Disposals |  | — |  |  | — |  |  | (240 | ) |  | — |
Other |  | — |  |  | — |  |  | (181 | ) |  | 86 |
Balance, end of period |  | $ | 15,268 |  |  | $ | 3,203 |  |  | $ | 15,268 |  |  | $ | 3,203 |
(a) | Represents the removal of accretable difference for the remaining loans in a pool which is now in a recovery state.
(b) | Includes changes in the accretable yield due to both transfers from the nonaccretable difference and the impact of changes in the expected timing and amounts of the cash flows.
At September 30, 2018, the ALLL related to PCI loans was $3.4 million compared to $3.2 million at December 31, 2017. A loan loss provision expense related to PCI loans of $.9 million was recognized during the three months ended September 30, 2018, as compared to a loan loss provision expense of $2.6 million recognized during the three months ended September 30, 2017. A loan loss provision expense related to PCI loans of $3.5 million was recognized during the nine months ended September 30, 2018, as compared to a loan loss provision expense of $2.4 million recognized during the nine months ended September 30, 2017. The following table reflects the outstanding principal balance and carrying amounts of the acquired PCI loans as of September 30, 2018 and December 31, 2017:
|  | September 30, 2018 |  | December 31, 2017
(Dollars in thousands) |  | Carrying value |  | Unpaid balance |  | Carrying value |  | Unpaid balance
Commercial, financial and industrial |  | $ | 47,841 |  |  | $ | 53,265 |  |  | $ | 96,598 |  |  | $ | 109,280 |
Commercial real estate |  | 23,174 |  |  | 26,970 |  |  | 36,107 |  |  | 41,488 |
Consumer real estate |  | 33,203 |  |  | 37,900 |  |  | 38,176 |  |  | 42,568 |
Credit card and other |  | 2,229 |  |  | 2,545 |  |  | 5,500 |  |  | 6,351 |
Total |  | $ | 106,447 |  |  | $ | 120,680 |  |  | $ | 176,381 |  |  | $ | 199,687 |
Impaired Loans The following tables provide information at September 30, 2018 and December 31, 2017, by class related to individually impaired loans and consumer TDRs, regardless of accrual status. Recorded investment is defined as the amount of the investment in a loan, excluding any valuation allowance but including any direct write-down of the investment. For purposes of this disclosure, PCI loans and the TRUPs valuation allowance have been excluded.
|  | September 30, 2018 |  | December 31, 2017
(Dollars in thousands) |  | Recorded Investment |  | Unpaid Principal Balance |  | Related Allowance |  | Recorded Investment |  | Unpaid Principal Balance |  | Related Allowance
Impaired loans with no related allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |  |  |  |  |  |
General C&I |  | $ | 21,555 |  |  | $ | 21,910 |  |  | $ | — |  |  | $ | 8,183 |  |  | $ | 17,372 |  |  | $ | — |
Income CRE |  | 1,611 |  |  | 1,611 |  |  | — |  |  | — |  |  | — |  |  | — |
Residential CRE |  | 495 |  |  | 963 |  |  | — |  |  | — |  |  | — |  |  | — |
Total |  | $ | 23,661 |  |  | $ | 24,484 |  |  | $ | — |  |  | $ | 8,183 |  |  | $ | 17,372 |  |  | $ | — |
Consumer: |  |  |  |  |  |  |  |  |  |  |  |
HELOC (a) |  | $ | 7,874 |  |  | $ | 15,869 |  |  | $ | — |  |  | $ | 9,258 |  |  | $ | 19,193 |  |  | $ | — |
R/E installment loans (a) |  | 5,891 |  |  | 6,518 |  |  | — |  |  | 4,093 |  |  | 4,663 |  |  | — |
Permanent mortgage (a) |  | 3,703 |  |  | 6,043 |  |  | — |  |  | 5,132 |  |  | 7,688 |  |  | — |
Total |  | $ | 17,468 |  |  | $ | 28,430 |  |  | $ | — |  |  | $ | 18,483 |  |  | $ | 31,544 |  |  | $ | — |
Impaired loans with related allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |  |  |  |  |  |
General C&I |  | $ | 29,058 |  |  | $ | 29,058 |  |  | $ | 5,103 |  |  | $ | 31,774 |  |  | $ | 38,256 |  |  | $ | 5,119 |
TRUPs |  | 2,936 |  |  | 3,700 |  |  | 925 |  |  | 3,067 |  |  | 3,700 |  |  | 925 |
Income CRE |  | 397 |  |  | 397 |  |  | — |  |  | 1,612 |  |  | 1,612 |  |  | 49 |
Residential CRE |  | — |  |  | — |  |  | — |  |  | 795 |  |  | 1,263 |  |  | 83 |
Total |  | $ | 32,391 |  |  | $ | 33,155 |  |  | $ | 6,028 |  |  | $ | 37,248 |  |  | $ | 44,831 |  |  | $ | 6,176 |
Consumer: |  |  |  |  |  |  |  |  |  |  |  |
HELOC |  | $ | 67,086 |  |  | $ | 70,168 |  |  | $ | 11,136 |  |  | $ | 72,469 |  |  | $ | 75,207 |  |  | $ | 14,382 |
R/E installment loans |  | 38,878 |  |  | 39,581 |  |  | 6,940 |  |  | 43,075 |  |  | 43,827 |  |  | 8,793 |
Permanent mortgage |  | 71,130 |  |  | 81,971 |  |  | 9,996 |  |  | 79,662 |  |  | 90,934 |  |  | 12,105 |
Credit card & other |  | 552 |  |  | 552 |  |  | 293 |  |  | 593 |  |  | 593 |  |  | 311 |
Total |  | $ | 177,646 |  |  | $ | 192,272 |  |  | $ | 28,365 |  |  | $ | 195,799 |  |  | $ | 210,561 |  |  | $ | 35,591 |
Total commercial |  | $ | 56,052 |  |  | $ | 57,639 |  |  | $ | 6,028 |  |  | $ | 45,431 |  |  | $ | 62,203 |  |  | $ | 6,176 |
Total consumer |  | $ | 195,114 |  |  | $ | 220,702 |  |  | $ | 28,365 |  |  | $ | 214,282 |  |  | $ | 242,105 |  |  | $ | 35,591 |
Total impaired loans |  | $ | 251,166 |  |  | $ | 278,341 |  |  | $ | 34,393 |  |  | $ | 259,713 |  |  | $ | 304,308 |  |  | $ | 41,767 |
(a) | All discharged bankruptcy loans are charged down to an estimate of net realizable value and do not carry any allowance.
|  | Three Months Ended September 30 |  | Nine months ended September 30
|  | 2018 |  | 2017 |  | 2018 |  | 2017
(Dollars in thousands) |  | Average Recorded Investment |  | Interest Income Recognized |  | Average Recorded Investment |  | Interest Income Recognized |  | Average Recorded Investment |  | Interest Income Recognized |  | Average Recorded Investment |  | Interest Income Recognized
Impaired loans with no related allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
General C&I |  | $ | 23,740 |  |  | $ | 203 |  |  | $ | 5,771 |  |  | $ | — |  |  | $ | 21,506 |  |  | $ | 561 |  |  | $ | 8,706 |  |  | $ | — |
Income CRE |  | 1,680 |  |  | 12 |  |  | — |  |  | — |  |  | 1,379 |  |  | 37 |  |  | — |  |  | — |
Residential CRE |  | 500 |  |  | — |  |  | — |  |  | — |  |  | 416 |  |  | — |  |  | — |  |  | — |
Total |  | $ | 25,920 |  |  | $ | 215 |  |  | $ | 5,771 |  |  | $ | — |  |  | $ | 23,301 |  |  | $ | 598 |  |  | $ | 8,706 |  |  | $ | — |
Consumer: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
HELOC (a) |  | $ | 8,343 |  |  | $ | — |  |  | $ | 10,225 |  |  | $ | — |  |  | $ | 8,878 |  |  | $ | — |  |  | $ | 10,536 |  |  | $ | — |
R/E installment loans (a) |  | 4,631 |  |  | — |  |  | 4,182 |  |  | — |  |  | 4,032 |  |  | — |  |  | 4,014 |  |  | — |
Permanent mortgage (a) |  | 3,949 |  |  | — |  |  | 5,693 |  |  | — |  |  | 4,638 |  |  | — |  |  | 5,701 |  |  | — |
Total |  | $ | 16,923 |  |  | $ | — |  |  | $ | 20,100 |  |  | $ | — |  |  | $ | 17,548 |  |  | $ | — |  |  | $ | 20,251 |  |  | $ | — |
Impaired loans with related allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
General C&I |  | $ | 16,375 |  |  | $ | — |  |  | $ | 26,144 |  |  | $ | 193 |  |  | $ | 16,038 |  |  | $ | — |  |  | $ | 29,136 |  |  | $ | 597 |
TRUPs |  | 2,960 |  |  | — |  |  | 3,117 |  |  | — |  |  | 3,004 |  |  | — |  |  | 3,157 |  |  | — |
Income CRE |  | 199 |  |  | 5 |  |  | 1,628 |  |  | 11 |  |  | 335 |  |  | 5 |  |  | 1,737 |  |  | 39 |
Residential CRE |  | — |  |  | — |  |  | 1,044 |  |  | — |  |  | 133 |  |  | — |  |  | 1,210 |  |  | 10 |
Total |  | $ | 19,534 |  |  | $ | 5 |  |  | $ | 31,933 |  |  | $ | 204 |  |  | $ | 19,510 |  |  | $ | 5 |  |  | $ | 35,240 |  |  | $ | 646 |
Consumer: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
HELOC |  | $ | 68,913 |  |  | $ | 556 |  |  | $ | 74,894 |  |  | $ | 554 |  |  | $ | 70,452 |  |  | $ | 1,711 |  |  | $ | 78,859 |  |  | $ | 1,695 |
R/E installment loans |  | 39,147 |  |  | 246 |  |  | 47,628 |  |  | 315 |  |  | 40,512 |  |  | 764 |  |  | 49,634 |  |  | 950 |
Permanent mortgage |  | 71,898 |  |  | 585 |  |  | 79,305 |  |  | 616 |  |  | 74,617 |  |  | 1,737 |  |  | 82,186 |  |  | 1,805 |
Credit card & other |  | 578 |  |  | 3 |  |  | 452 |  |  | 3 |  |  | 626 |  |  | 9 |  |  | 351 |  |  | 8 |
Total |  | $ | 180,536 |  |  | $ | 1,390 |  |  | $ | 202,279 |  |  | $ | 1,488 |  |  | $ | 186,207 |  |  | $ | 4,221 |  |  | $ | 211,030 |  |  | $ | 4,458 |
Total commercial |  | $ | 45,454 |  |  | $ | 220 |  |  | $ | 37,704 |  |  | $ | 204 |  |  | $ | 42,811 |  |  | $ | 603 |  |  | $ | 43,946 |  |  | $ | 646 |
Total consumer |  | $ | 197,459 |  |  | $ | 1,390 |  |  | $ | 222,379 |  |  | $ | 1,488 |  |  | $ | 203,755 |  |  | $ | 4,221 |  |  | $ | 231,281 |  |  | $ | 4,458 |
Total impaired loans |  | $ | 242,913 |  |  | $ | 1,610 |  |  | $ | 260,083 |  |  | $ | 1,692 |  |  | $ | 246,566 |  |  | $ | 4,824 |  |  | $ | 275,227 |  |  | $ | 5,104 |
(a) | All discharged bankruptcy loans are charged down to an estimate of net realizable value and do not carry any allowance.
Asset Quality Indicators FHN employs a dual grade commercial risk grading methodology to assign an estimate for the probability of default (“PD”) and the loss given default (“LGD”) for each commercial loan using factors specific to various industry, portfolio, or product segments that result in a rank ordering of risk and the assignment of grades PD 1 to PD 16. This credit grading system is intended to identify and measure the credit quality of the loan portfolio by analyzing the migration of loans between grading categories. It is also integral to the estimation methodology utilized in determining the allowance for loan losses since an allowance is established for pools of commercial loans based on the credit grade assigned. Each PD grade corresponds to an estimated one-year default probability percentage; a PD 1 has the lowest expected default probability, and probabilities increase as grades progress down the scale. PD 1 through PD 12 are “pass” grades. PD grades 13-16 correspond to the regulatory-defined categories of special mention (13), substandard (14), doubtful (15), and loss (16). Pass loan grades are required to be reassessed annually or earlier whenever there has been a material change in the financial condition of the borrower or risk characteristics of the relationship. All commercial loans over $1 million and certain commercial loans over $500,000 that are graded 13 or worse are reassessed on a quarterly basis. Loan grading discipline is regularly reviewed internally by Credit Assurance Services to determine if the process continues to result in accurate loan grading across the portfolio. FHN may utilize availability of guarantors/sponsors to support lending decisions during the credit underwriting process and when determining the assignment of internal loan grades. LGD grades are assigned based on a scale of 1-12 and represent FHN’s expected recovery based on collateral type in the event a loan defaults. See Note 5 – Allowance for Loan Losses for further discussion on the credit grading system. The following tables provide the balances of commercial loan portfolio classes with associated allowance, disaggregated by PD grade as of September 30, 2018 and December 31, 2017:
|  | September 30, 2018
(Dollars in thousands) |  | General C&I |  | Loans to Mortgage Companies |  | TRUPs (a) |  | Income CRE |  | Residential CRE |  | Total |  | Percentage of Total |  | Allowance for Loan Losses
PD Grade: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
1 |  | $ | 600,373 |  |  | $ | — |  |  | $ | — |  |  | $ | 418 |  |  | $ | — |  |  | $ | 600,791 |  |  | 3 | % |  | $ | 64 |
2 |  | 840,685 |  |  | — |  |  | — |  |  | 2,815 |  |  | 37 |  |  | 843,537 |  |  | 4 |  |  | 261 |
3 |  | 730,939 |  |  | 639,378 |  |  | — |  |  | 218,170 |  |  | 82 |  |  | 1,588,569 |  |  | 8 |  |  | 242 |
4 |  | 909,454 |  |  | 456,311 |  |  | — |  |  | 543,486 |  |  | 121 |  |  | 1,909,372 |  |  | 9 |  |  | 594 |
5 |  | 1,879,972 |  |  | 257,625 |  |  | 36,620 |  |  | 689,740 |  |  | 8,334 |  |  | 2,872,291 |  |  | 14 |  |  | 8,677 |
6 |  | 1,578,359 |  |  | 450,207 |  |  | 90,297 |  |  | 604,757 |  |  | 36,743 |  |  | 2,760,363 |  |  | 14 |  |  | 8,269 |
7 |  | 2,390,220 |  |  | 98,832 |  |  | 52,927 |  |  | 505,988 |  |  | 16,990 |  |  | 3,064,957 |  |  | 15 |  |  | 15,154 |
8 |  | 1,202,328 |  |  | 84,915 |  |  | 4,068 |  |  | 235,595 |  |  | 15,487 |  |  | 1,542,393 |  |  | 7 |  |  | 20,265 |
9 |  | 1,974,390 |  |  | 105,098 |  |  | 45,117 |  |  | 978,148 |  |  | 75,336 |  |  | 3,178,089 |  |  | 15 |  |  | 20,617 |
10 |  | 459,567 |  |  | — |  |  | 18,536 |  |  | 45,560 |  |  | 4,266 |  |  | 527,929 |  |  | 3 |  |  | 9,156 |
11 |  | 283,724 |  |  | — |  |  | — |  |  | 52,546 |  |  | 396 |  |  | 336,666 |  |  | 2 |  |  | 8,033 |
12 |  | 275,015 |  |  | — |  |  | — |  |  | 100,868 |  |  | 5,759 |  |  | 381,642 |  |  | 2 |  |  | 6,636 |
13 |  | 288,183 |  |  | — |  |  | 5,786 |  |  | 58,840 |  |  | 73 |  |  | 352,882 |  |  | 2 |  |  | 10,711 |
14,15,16 |  | 181,927 |  |  | — |  |  | — |  |  | 9,986 |  |  | 796 |  |  | 192,709 |  |  | 1 |  |  | 17,596 |
Collectively evaluated for impairment |  | 13,595,136 |  |  | 2,092,366 |  |  | 253,351 |  |  | 4,046,917 |  |  | 164,420 |  |  | 20,152,190 |  |  | 99 |  |  | 126,275 |
Individually evaluated for impairment |  | 50,613 |  |  | — |  |  | 2,936 |  |  | 2,008 |  |  | 495 |  |  | 56,052 |  |  | — |  |  | 6,028 |
Purchased credit-impaired loans |  | 49,743 |  |  | — |  |  | — |  |  | 19,573 |  |  | 3,623 |  |  | 72,939 |  |  | 1 |  |  | 1,926 |
Total commercial loans |  | $ | 13,695,492 |  |  | $ | 2,092,366 |  |  | $ | 256,287 |  |  | $ | 4,068,498 |  |  | $ | 168,538 |  |  | $ | 20,281,181 |  |  | 100 | % |  | $ | 134,229 |
(a) | Balances presented net of a $20.5 million valuation allowance. Based on the underlying structure of the notes, the highest possible internal grade was “13” prior to second quarter 2018. In second quarter 2018, this portfolio was re-graded to align with the scorecard grading methodologies which resulted in upgrades to a majority of this portfolio. In 3Q18, FHN sold $55.5 million of TRUPs loans with a $5.0 million valuation allowance. Upon sale, a gain of $3.8 million was recognized in the Non-Strategic segment within Fixed Income in the Consolidated Condensed Statement of Income.
|  | December 31, 2017
(Dollars in thousands) |  | General C&I |  | Loans to Mortgage Companies |  | TRUPs (a) |  | Income CRE |  | Residential CRE |  | Total |  | Percentage of Total |  | Allowance for Loan Losses
PD Grade: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
1 |  | $ | 536,244 |  |  | $ | — |  |  | $ | — |  |  | $ | 2,500 |  |  | $ | — |  |  | $ | 538,744 |  |  | 3 | % |  | $ | 70 |
2 |  | 877,635 |  |  | — |  |  | — |  |  | 1,798 |  |  | 69 |  |  | 879,502 |  |  | 4 |  |  | 339 |
3 |  | 582,224 |  |  | 652,982 |  |  | — |  |  | 210,073 |  |  | 40 |  |  | 1,445,319 |  |  | 7 |  |  | 272 |
4 |  | 959,581 |  |  | 629,432 |  |  | — |  |  | 309,699 |  |  | — |  |  | 1,898,712 |  |  | 9 |  |  | 854 |
5 |  | 1,461,632 |  |  | 328,477 |  |  | — |  |  | 415,764 |  |  | 2,474 |  |  | 2,208,347 |  |  | 11 |  |  | 7,355 |
6 |  | 1,668,247 |  |  | 335,169 |  |  | — |  |  | 456,706 |  |  | 3,179 |  |  | 2,463,301 |  |  | 12 |  |  | 10,495 |
7 |  | 2,257,400 |  |  | 47,720 |  |  | — |  |  | 554,590 |  |  | 9,720 |  |  | 2,869,430 |  |  | 14 |  |  | 13,490 |
8 |  | 1,092,994 |  |  | 35,266 |  |  | — |  |  | 241,938 |  |  | 6,454 |  |  | 1,376,652 |  |  | 7 |  |  | 21,831 |
9 |  | 2,633,854 |  |  | 70,915 |  |  | — |  |  | 1,630,176 |  |  | 61,475 |  |  | 4,396,420 |  |  | 22 |  |  | 9,804 |
10 |  | 373,537 |  |  | — |  |  | — |  |  | 43,297 |  |  | 4,590 |  |  | 421,424 |  |  | 2 |  |  | 8,808 |
11 |  | 226,382 |  |  | — |  |  | — |  |  | 31,785 |  |  | 2,936 |  |  | 261,103 |  |  | 1 |  |  | 6,784 |
12 |  | 409,838 |  |  | — |  |  | — |  |  | 156,717 |  |  | 6,811 |  |  | 573,366 |  |  | 3 |  |  | 5,882 |
13 |  | 202,613 |  |  | — |  |  | 303,848 |  |  | 15,707 |  |  | 268 |  |  | 522,436 |  |  | 3 |  |  | 7,265 |
14,15,16 |  | 228,852 |  |  | — |  |  | — |  |  | 6,587 |  |  | 823 |  |  | 236,262 |  |  | 1 |  |  | 24,400 |
Collectively evaluated for impairment |  | 13,511,033 |  |  | 2,099,961 |  |  | 303,848 |  |  | 4,077,337 |  |  | 98,839 |  |  | 20,091,018 |  |  | 99 |  |  | 117,649 |
Individually evaluated for impairment |  | 39,957 |  |  | — |  |  | 3,067 |  |  | 1,612 |  |  | 795 |  |  | 45,431 |  |  | — |  |  | 6,176 |
Purchased credit-impaired loans |  | 99,407 |  |  | — |  |  | — |  |  | 31,615 |  |  | 4,497 |  |  | 135,519 |  |  | 1 |  |  | 2,813 |
Total commercial loans |  | $ | 13,650,397 |  |  | $ | 2,099,961 |  |  | $ | 306,915 |  |  | $ | 4,110,564 |  |  | $ | 104,131 |  |  | $ | 20,271,968 |  |  | 100 | % |  | $ | 126,638 |
(a) | Balances presented net of a $25.5 million valuation allowance. Based on the underlying structure of the notes, the highest possible internal grade was “13” prior to second quarter 2018. In second quarter 2018, this portfolio was re-graded to align with the scorecard grading methodologies which resulted in upgrades to a majority of this portfolio.
The consumer portfolio is comprised primarily of smaller-balance loans which are very similar in nature in that most are standard products and are backed by residential real estate. Because of the similarities of consumer loan-types, FHN is able to utilize the Fair Isaac Corporation (“FICO”) score, among other attributes, to assess the credit quality of consumer borrowers. FICO scores are refreshed on a quarterly basis in an attempt to reflect the recent risk profile of the borrowers. Accruing delinquency amounts are indicators of asset quality within the credit card and other consumer portfolio. The following table reflects the percentage of balances outstanding by average, refreshed FICO scores for the HELOC, real estate installment, and permanent mortgage classes of loans as of September 30, 2018 and December 31, 2017:
|  | September 30, 2018 |  | December 31, 2017
|  | HELOC |  | R/E Installment Loans |  | Permanent Mortgage |  | HELOC |  | R/E Installment Loans |  | Permanent Mortgage
FICO score 740 or greater |  | 60.8 | % |  |  | 71.1 | % |  |  | 51.2 | % |  |  | 60.0 | % |  |  | 73.1 | % |  |  | 46.4 | % |
FICO score 720-739 |  | 8.5 |  |  |  | 9.0 |  |  |  | 8.5 |  |  |  | 8.7 |  |  |  | 8.0 |  |  |  | 12.8 |  |
FICO score 700-719 |  | 8.1 |  |  |  | 6.6 |  |  |  | 9.0 |  |  |  | 8.3 |  |  |  | 6.4 |  |  |  | 9.2 |  |
FICO score 660-699 |  | 10.9 |  |  |  | 8.0 |  |  |  | 15.9 |  |  |  | 11.1 |  |  |  | 7.2 |  |  |  | 14.8 |  |
FICO score 620-659 |  | 5.2 |  |  |  | 2.8 |  |  |  | 6.5 |  |  |  | 4.9 |  |  |  | 2.8 |  |  |  | 7.3 |  |
FICO score less than 620 (a) |  | 6.5 |  |  |  | 2.5 |  |  |  | 8.9 |  |  |  | 7.0 |  |  |  | 2.5 |  |  |  | 9.5 |  |
Total |  | 100.0 | % |  |  | 100.0 | % |  |  | 100.0 | % |  |  | 100.0 | % |  |  | 100.0 | % |  |  | 100.0 | % |
(a) | For this group, a majority of the loan balances had FICO scores at the time of the origination that exceeded 620 but have since deteriorated as the loans have seasoned.
Nonaccrual and Past Due Loans The following table reflects accruing and non-accruing loans by class on September 30, 2018:
|  | Accruing |  | Non-Accruing |  |
(Dollars in thousands) |  | Current |  | 30-89 Days Past Due |  | 90+ Days Past Due |  | Total Accruing |  | Current |  | 30-89 Days Past Due |  | 90+ Days Past Due |  | Total Non- Accruing |  | Total Loans
Commercial (C&I): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
General C&I |  | $ | 13,597,235 |  |  | $ | 9,202 |  |  | $ | 124 |  |  | $ | 13,606,561 |  |  | $ | 25,713 |  |  | $ | 1,284 |  |  | $ | 12,191 |  |  | $ | 39,188 |  |  | $ | 13,645,749 |
Loans to mortgage companies |  | 2,092,366 |  |  | — |  |  | — |  |  | 2,092,366 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 2,092,366 |
TRUPs (a) |  | 253,351 |  |  | — |  |  | — |  |  | 253,351 |  |  | — |  |  | — |  |  | 2,936 |  |  | 2,936 |  |  | 256,287 |
Purchased credit-impaired loans |  | 35,784 |  |  | 384 |  |  | 13,575 |  |  | 49,743 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 49,743 |
Total commercial (C&I) |  | 15,978,736 |  |  | 9,586 |  |  | 13,699 |  |  | 16,002,021 |  |  | 25,713 |  |  | 1,284 |  |  | 15,127 |  |  | 42,124 |  |  | 16,044,145 |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Income CRE |  | 4,041,797 |  |  | 6,652 |  |  | — |  |  | 4,048,449 |  |  | 35 |  |  | 37 |  |  | 404 |  |  | 476 |  |  | 4,048,925 |
Residential CRE |  | 164,338 |  |  | 47 |  |  | — |  |  | 164,385 |  |  | 35 |  |  | — |  |  | 495 |  |  | 530 |  |  | 164,915 |
Purchased credit-impaired loans |  | 21,373 |  |  | 1,718 |  |  | 105 |  |  | 23,196 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 23,196 |
Total commercial real estate |  | 4,227,508 |  |  | 8,417 |  |  | 105 |  |  | 4,236,030 |  |  | 70 |  |  | 37 |  |  | 899 |  |  | 1,006 |  |  | 4,237,036 |
Consumer real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
HELOC |  | 1,495,298 |  |  | 14,582 |  |  | 8,531 |  |  | 1,518,411 |  |  | 48,400 |  |  | 4,038 |  |  | 7,611 |  |  | 60,049 |  |  | 1,578,460 |
R/E installment loans |  | 4,541,642 |  |  | 8,589 |  |  | 8,008 |  |  | 4,558,239 |  |  | 15,219 |  |  | 2,239 |  |  | 2,692 |  |  | 20,150 |  |  | 4,578,389 |
Purchased credit-impaired loans |  | 28,475 |  |  | 2,183 |  |  | 3,676 |  |  | 34,334 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 34,334 |
Total consumer real estate |  | 6,065,415 |  |  | 25,354 |  |  | 20,215 |  |  | 6,110,984 |  |  | 63,619 |  |  | 6,277 |  |  | 10,303 |  |  | 80,199 |  |  | 6,191,183 |
Permanent mortgage |  | 315,746 |  |  | 4,051 |  |  | 4,935 |  |  | 324,732 |  |  | 12,217 |  |  | 749 |  |  | 9,356 |  |  | 22,322 |  |  | 347,054 |
Credit card & other: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Credit card |  | 193,681 |  |  | 1,292 |  |  | 1,078 |  |  | 196,051 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 196,051 |
Other |  | 326,672 |  |  | 4,078 |  |  | 718 |  |  | 331,468 |  |  | 93 |  |  | 78 |  |  | 535 |  |  | 706 |  |  | 332,174 |
Purchased credit-impaired loans |  | 1,007 |  |  | 835 |  |  | 729 |  |  | 2,571 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 2,571 |
Total credit card & other |  | 521,360 |  |  | 6,205 |  |  | 2,525 |  |  | 530,090 |  |  | 93 |  |  | 78 |  |  | 535 |  |  | 706 |  |  | 530,796 |
Total loans, net of unearned income |  | $ | 27,108,765 |  |  | $ | 53,613 |  |  | $ | 41,479 |  |  | $ | 27,203,857 |  |  | $ | 101,712 |  |  | $ | 8,425 |  |  | $ | 36,220 |  |  | $ | 146,357 |  |  | $ | 27,350,214 |
(a) TRUPs is presented net of the valuation allowance of $20.5 million. The following table reflects accruing and non-accruing loans by class on December 31, 2017:
|  | Accruing |  | Non-Accruing |  |
(Dollars in thousands) |  | Current |  | 30-89 Days Past Due |  | 90+ Days Past Due |  | Total Accruing |  | Current |  | 30-89 Days Past Due |  | 90+ Days Past Due |  | Total Non- Accruing |  | Total Loans
Commercial (C&I): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
General C&I |  | $ | 13,514,752 |  |  | $ | 8,057 |  |  | $ | 95 |  |  | $ | 13,522,904 |  |  | $ | 1,761 |  |  | $ | 7,019 |  |  | $ | 19,306 |  |  | $ | 28,086 |  |  | $ | 13,550,990 |
Loans to mortgage companies |  | 2,099,961 |  |  | — |  |  | — |  |  | 2,099,961 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 2,099,961 |
TRUPs (a) |  | 303,848 |  |  | — |  |  | — |  |  | 303,848 |  |  | — |  |  | — |  |  | 3,067 |  |  | 3,067 |  |  | 306,915 |
Purchased credit-impaired loans |  | 77,843 |  |  | 2,207 |  |  | 19,357 |  |  | 99,407 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 99,407 |
Total commercial (C&I) |  | 15,996,404 |  |  | 10,264 |  |  | 19,452 |  |  | 16,026,120 |  |  | 1,761 |  |  | 7,019 |  |  | 22,373 |  |  | 31,153 |  |  | 16,057,273 |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Income CRE |  | 4,077,106 |  |  | 1,240 |  |  | — |  |  | 4,078,346 |  |  | 56 |  |  | — |  |  | 546 |  |  | 602 |  |  | 4,078,948 |
Residential CRE |  | 98,844 |  |  | — |  |  | — |  |  | 98,844 |  |  | — |  |  | — |  |  | 791 |  |  | 791 |  |  | 99,635 |
Purchased credit-impaired loans |  | 31,173 |  |  | 2,686 |  |  | 2,253 |  |  | 36,112 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 36,112 |
Total commercial real estate |  | 4,207,123 |  |  | 3,926 |  |  | 2,253 |  |  | 4,213,302 |  |  | 56 |  |  | — |  |  | 1,337 |  |  | 1,393 |  |  | 4,214,695 |
Consumer real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
HELOC |  | 1,743,776 |  |  | 17,744 |  |  | 9,702 |  |  | 1,771,222 |  |  | 40,508 |  |  | 3,626 |  |  | 8,354 |  |  | 52,488 |  |  | 1,823,710 |
R/E installment loans |  | 4,475,669 |  |  | 7,274 |  |  | 3,573 |  |  | 4,486,516 |  |  | 14,439 |  |  | 1,957 |  |  | 2,603 |  |  | 18,999 |  |  | 4,505,515 |
Purchased credit-impaired loans |  | 35,356 |  |  | 2,016 |  |  | 1,158 |  |  | 38,530 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 38,530 |
Total consumer real estate |  | 6,254,801 |  |  | 27,034 |  |  | 14,433 |  |  | 6,296,268 |  |  | 54,947 |  |  | 5,583 |  |  | 10,957 |  |  | 71,487 |  |  | 6,367,755 |
Permanent mortgage |  | 365,527 |  |  | 3,930 |  |  | 3,460 |  |  | 372,917 |  |  | 13,245 |  |  | 1,052 |  |  | 12,093 |  |  | 26,390 |  |  | 399,307 |
Credit card & other: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Credit card |  | 193,940 |  |  | 1,371 |  |  | 1,053 |  |  | 196,364 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 196,364 |
Other |  | 415,070 |  |  | 2,666 |  |  | 103 |  |  | 417,839 |  |  | 31 |  |  | — |  |  | 165 |  |  | 196 |  |  | 418,035 |
Purchased credit-impaired loans |  | 2,993 |  |  | 1,693 |  |  | 814 |  |  | 5,500 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 5,500 |
Total credit card & other |  | 612,003 |  |  | 5,730 |  |  | 1,970 |  |  | 619,703 |  |  | 31 |  |  | — |  |  | 165 |  |  | 196 |  |  | 619,899 |
Total loans, net of unearned income |  | $ | 27,435,858 |  |  | $ | 50,884 |  |  | $ | 41,568 |  |  | $ | 27,528,310 |  |  | $ | 70,040 |  |  | $ | 13,654 |  |  | $ | 46,925 |  |  | $ | 130,619 |  |  | $ | 27,658,929 |
(a) TRUPs is presented net of the valuation allowance of $25.5 million. Troubled Debt Restructurings As part of FHN’s ongoing risk management practices, FHN attempts to work with borrowers when necessary to extend or modify loan terms to better align with their current ability to repay. Extensions and modifications to loans are made in accordance with internal policies and guidelines which conform to regulatory guidance. Each occurrence is unique to the borrower and is evaluated separately. A modification is classified as a TDR if the borrower is experiencing financial difficulty and it is determined that FHN has granted a concession to the borrower. FHN may determine that a borrower is experiencing financial difficulty if the borrower is currently in default on any of its debt, or if it is probable that a borrower may default in the foreseeable future. Many aspects of a borrower’s financial situation are assessed when determining whether they are experiencing financial difficulty. Concessions could include extension of the maturity date, reductions of the interest rate (which may make the rate lower than current market for a new loan with similar risk), reduction or forgiveness of accrued interest, or principal forgiveness. The assessments of whether a borrower is experiencing (or is likely to experience) financial difficulty, and whether a concession has been granted, are subjective in nature and management’s judgment is required when determining whether a modification is classified as a TDR. For all classes within the commercial portfolio segment, TDRs are typically modified through forbearance agreements (generally 6 to 12 months). Forbearance agreements could include reduced interest rates, reduced payments, release of guarantor, or entering into short sale agreements. FHN’s proprietary modification programs for consumer loans are generally structured using parameters of U.S. government-sponsored programs such as the former Home Affordable Modification Program (“HAMP”). Within the HELOC and R/E installment loans classes of the consumer portfolio segment, TDRs are typically modified by reducing the interest rate (in increments of 25 basis points to a minimum of 1 percent for up to 5 years) and a possible maturity date extension to reach an affordable housing debt-to-income ratio. After 5 years, the interest rate generally returns to the original interest rate prior to modification; for certain modifications, the modified interest rate increases 2 percent per year until the original interest rate prior to modification is achieved. Permanent mortgage TDRs are typically modified by reducing the interest rate (in increments of 25 basis points to a minimum of 2 percent for up to 5 years) and a possible maturity date extension to reach an affordable housing debt-to-income ratio. After 5 years, the interest rate steps up 1 percent every year until it reaches the Federal Home Loan Mortgage Corporation Weekly Survey Rate cap. Contractual maturities may be extended to 40 years on permanent mortgages and to 30 years for consumer real estate loans. Within the credit card class of the consumer portfolio segment, TDRs are typically modified through either a short-term credit card hardship program or a longer-term credit card workout program. In the credit card hardship program, borrowers may be granted rate and payment reductions for 6 months to 1 year. In the credit card workout program, customers are granted a rate reduction to 0 percent and term extensions for up to 5 years to pay off the remaining balance. Despite the absence of a loan modification, the discharge of personal liability through bankruptcy proceedings is considered a concession. As a result, FHN classifies all non-reaffirmed residential real estate loans discharged in Chapter 7 bankruptcy as nonaccruing TDRs. On September 30, 2018 and December 31, 2017, FHN had $236.5 million and $234.4 million of portfolio loans classified as TDRs, respectively. For TDRs in the loan portfolio, FHN had loan loss reserves of $28.4 million, or 12 percent as of September 30, 2018, and $37.3 million, or 16 percent as of December 31, 2017. Additionally, $57.9 million and $63.2 million of loans held-for-sale as of September 30, 2018 and December 31, 2017, respectively, were classified as TDRs. The following tables reflect portfolio loans that were classified as TDRs during the three and nine months ended September 30, 2018 and 2017:
|  | Three Months Ended September 30, 2018 |  | Nine Months Ended September 30, 2018
(Dollars in thousands) |  | Number |  | Pre-Modification Outstanding Recorded Investment |  | Post-Modification Outstanding Recorded Investment |  | Number |  | Pre-Modification Outstanding Recorded Investment |  | Post-Modification Outstanding Recorded Investment
Commercial (C&I): |  |  |  |  |  |  |  |  |  |  |  |
General C&I |  | 1 |  |  | $ | 25,591 |  |  | $ | 25,439 |  |  | 9 |  |  | $ | 27,639 |  |  | $ | 27,190 |
Total commercial (C&I) |  | 1 |  |  | 25,591 |  |  | 25,439 |  |  | 9 |  |  | 27,639 |  |  | 27,190 |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |
Income CRE |  | 1 |  |  | 442 |  |  | 442 |  |  | 4 |  |  | 643 |  |  | 637 |
Total commercial real estate |  | 1 |  |  | 442 |  |  | 442 |  |  | 4 |  |  | 643 |  |  | 637 |
Consumer real estate: |  |  |  |  |  |  |  |  |  |  |  |
HELOC |  | 15 |  |  | 1,057 |  |  | 1,041 |  |  | 79 |  |  | 7,641 |  |  | 7,580 |
R/E installment loans |  | 62 |  |  | 4,561 |  |  | 4,356 |  |  | 77 |  |  | 5,944 |  |  | 5,738 |
Total consumer real estate |  | 77 |  |  | 5,618 |  |  | 5,397 |  |  | 156 |  |  | 13,585 |  |  | 13,318 |
Permanent mortgage |  | — |  |  | — |  |  | — |  |  | 5 |  |  | 709 |  |  | 713 |
Credit card & other |  | 12 |  |  | 65 |  |  | 59 |  |  | 80 |  |  | 370 |  |  | 350 |
Total troubled debt restructurings |  | 91 |  |  | $ | 31,716 |  |  | $ | 31,337 |  |  | 254 |  |  | $ | 42,946 |  |  | $ | 42,208 |
|  | Three Months Ended September 30, 2017 |  | Nine Months Ended September 30, 2017
(Dollars in thousands) |  | Number |  | Pre-Modification Outstanding Recorded Investment |  | Post-Modification Outstanding Recorded Investment |  | Number |  | Pre-Modification Outstanding Recorded Investment |  | Post-Modification Outstanding Recorded Investment
Commercial (C&I): |  |  |  |  |  |  |  |  |  |  |  |
General C&I |  | — |  |  | $ | — |  |  | $ | — |  |  | 2 |  |  | $ | 842 |  |  | $ | 836 |
Total commercial (C&I) |  | — |  |  | — |  |  | — |  |  | 2 |  |  | 842 |  |  | 836 |
Consumer real estate: |  |  |  |  |  |  |  |  |  |  |  |
HELOC |  | 45 |  |  | 4,451 |  |  | 4,396 |  |  | 107 |  |  | 9,333 |  |  | 9,139 |
R/E installment loans |  | 15 |  |  | 1,630 |  |  | 1,622 |  |  | 43 |  |  | 3,386 |  |  | 3,306 |
Total consumer real estate |  | 60 |  |  | 6,081 |  |  | 6,018 |  |  | 150 |  |  | 12,719 |  |  | 12,445 |
Permanent mortgage |  | 2 |  |  | 34 |  |  | 32 |  |  | 11 |  |  | 2,043 |  |  | 2,028 |
Credit card & other |  | 37 |  |  | 261 |  |  | 251 |  |  | 66 |  |  | 426 |  |  | 411 |
Total troubled debt restructurings |  | 99 |  |  | $ | 6,376 |  |  | $ | 6,301 |  |  | 229 |  |  | $ | 16,030 |  |  | $ | 15,720 |
The following tables present TDRs which re-defaulted during the three and nine months ended September 30, 2018 and 2017, and as to which the modification occurred 12 months or less prior to the re-default. For purposes of this disclosure, FHN generally defines payment default as 30 or more days past due.
|  | Three Months Ended September 30, 2018 |  | Nine Months Ended September 30, 2018
(Dollars in thousands) |  | Number |  | Recorded Investment |  | Number |  | Recorded Investment
Commercial (C&I): |  |  |  |  |  |  |  |
General C&I |  | 1 |  |  | $ | 321 |  |  | 2 |  |  | $ | 579 |
Total commercial (C&I) |  | 1 |  |  | 321 |  |  | 2 |  |  | 579 |
Consumer real estate: |  |  |  |  |  |  |  |
HELOC |  | 1 |  |  | 40 |  |  | 5 |  |  | 204 |
R/E installment loans |  | — |  |  | — |  |  | 1 |  |  | 25 |
Total consumer real estate |  | 1 |  |  | 40 |  |  | 6 |  |  | 229 |
Permanent mortgage |  | 3 |  |  | 294 |  |  | 5 |  |  | 699 |
Credit card & other |  | 13 |  |  | 56 |  |  | 39 |  |  | 212 |
Total troubled debt restructurings |  | 18 |  |  | $ | 711 |  |  | 52 |  |  | $ | 1,719 |
|  | Three Months Ended September 30, 2017 |  | Nine Months Ended September 30, 2017
(Dollars in thousands) |  | Number |  | Recorded Investment |  | Number |  | Recorded Investment
Commercial (C&I): |  |  |  |  |  |  |  |
General C&I |  | 1 |  |  | $ | 1,763 |  |  | 4 |  |  | $ | 9,770 |
Total commercial (C&I) |  | 1 |  |  | 1,763 |  |  | 4 |  |  | 9,770 |
Commercial Real Estate |  |  |  |  |  |  |  |
Income CRE |  | 1 |  |  | 88 |  |  | 1 |  |  | 88 |
Total Commercial real estate |  | 1 |  |  | 88 |  |  | 1 |  |  | 88 |
Consumer real estate: |  |  |  |  |  |  |  |
HELOC |  | — |  |  | — |  |  | 4 |  |  | 685 |
Total consumer real estate |  | — |  |  | — |  |  | 4 |  |  | 685 |
Permanent mortgage |  | 1 |  |  | 89 |  |  | 2 |  |  | 627 |
Credit card & other |  | 2 |  |  | 12 |  |  | 5 |  |  | 30 |
Total troubled debt restructurings |  | 5 |  |  | $ | 1,952 |  |  | 16 |  |  | $ | 11,200 |

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