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Fair Value of Assets and Liabilities (Tables) | 12 Months Ended
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Dec. 31, 2019
Fair Value Disclosures [Abstract] |
Schedule of Assets and Liabilities Measured on Recurring Basis | The following table presents the balance of assets and liabilities measured at fair value on a recurring basis as of December 31, 2019:
|  | December 31, 2019
(Dollars in thousands) |  | Level 1 |  | Level 2 |  | Level 3 |  | Total
Trading securities—fixed income: |  |  |  |  |  |  |  |
U.S. treasuries |  | $ | — |  |  | $ | 134,844 |  |  | $ | — |  |  | $ | 134,844 |
Government agency issued MBS |  | — |  |  | 268,024 |  |  | — |  |  | 268,024 |
Government agency issued CMO |  | — |  |  | 250,652 |  |  | — |  |  | 250,652 |
Other U.S. government agencies |  | — |  |  | 124,972 |  |  | — |  |  | 124,972 |
States and municipalities |  | — |  |  | 120,744 |  |  | — |  |  | 120,744 |
Corporate and other debt |  | — |  |  | 445,253 |  |  | — |  |  | 445,253 |
Equity, mutual funds, and other |  | — |  |  | 777 |  |  | — |  |  | 777 |
Total trading securities—fixed income |  | — |  |  | 1,345,266 |  |  | — |  |  | 1,345,266 |
Trading securities—mortgage banking |  | — |  |  | — |  |  | 941 |  |  | 941 |
Loans held-for-sale (elected fair value) |  | — |  |  | — |  |  | 14,033 |  |  | 14,033 |
Securities available-for-sale: |  |  |  |  |  |  |  |
U.S. treasuries |  | — |  |  | 100 |  |  | — |  |  | 100 |
Government agency issued MBS |  | — |  |  | 2,348,517 |  |  | — |  |  | 2,348,517 |
Government agency issued CMO |  | — |  |  | 1,670,492 |  |  | — |  |  | 1,670,492 |
Other U.S. government agencies |  | — |  |  | 306,092 |  |  | — |  |  | 306,092 |
States and municipalities |  | — |  |  | 60,526 |  |  | — |  |  | 60,526 |
Corporate and other debt |  | — |  |  | 40,540 |  |  | — |  |  | 40,540 |
Interest-Only Strip (elected fair value) |  | — |  |  | — |  |  | 19,136 |  |  | 19,136 |
Total securities available-for-sale |  | — |  |  | 4,426,267 |  |  | 19,136 |  |  | 4,445,403 |
Other assets: |  |  |  |  |  |  |  |
Deferred compensation mutual funds |  | 46,815 |  |  | — |  |  | — |  |  | 46,815 |
Equity, mutual funds, and other |  | 22,643 |  |  | — |  |  | — |  |  | 22,643 |
Derivatives, forwards and futures |  | 20,640 |  |  | — |  |  | — |  |  | 20,640 |
Derivatives, interest rate contracts |  | — |  |  | 162,413 |  |  | — |  |  | 162,413 |
Derivatives, other |  | — |  |  | 62 |  |  | — |  |  | 62 |
Total other assets |  | 90,098 |  |  | 162,475 |  |  | — |  |  | 252,573 |
Total assets |  | $ | 90,098 |  |  | $ | 5,934,008 |  |  | $ | 34,110 |  |  | $ | 6,058,216 |
Trading liabilities—fixed income: |  |  |  |  |  |  |  |
U.S. treasuries |  | $ | — |  |  | $ | 406,380 |  |  | $ | — |  |  | $ | 406,380 |
Other U.S.government agencies |  | — |  |  | 88 |  |  | — |  |  | 88 |
Government agency issued MBS |  | — |  |  | 33 |  |  | — |  |  | 33 |
Corporate and other debt |  | — |  |  | 99,080 |  |  | — |  |  | 99,080 |
Total trading liabilities—fixed income |  | — |  |  | 505,581 |  |  | — |  |  | 505,581 |
Other liabilities: |  |  |  |  |  |  |  |
Derivatives, forwards and futures |  | 19,807 |  |  | — |  |  | — |  |  | 19,807 |
Derivatives, interest rate contracts |  | — |  |  | 24,412 |  |  | — |  |  | 24,412 |
Derivatives, other |  | — |  |  | 466 |  |  | 22,795 |  |  | 23,261 |
Total other liabilities |  | 19,807 |  |  | 24,878 |  |  | 22,795 |  |  | 67,480 |
Total liabilities |  | $ | 19,807 |  |  | $ | 530,459 |  |  | $ | 22,795 |  |  | $ | 573,061 |
The following table presents the balance of assets and liabilities measured at fair value on a recurring basis as of December 31, 2018:
|  | December 31, 2018
(Dollars in thousands) |  | Level 1 |  | Level 2 |  | Level 3 |  | Total
Trading securities—fixed income: |  |  |  |  |  |  |  |
U.S. treasuries |  | $ | — |  |  | $ | 169,799 |  |  | $ | — |  |  | $ | 169,799 |
Government agency issued MBS |  | — |  |  | 133,373 |  |  | — |  |  | 133,373 |
Government agency issued CMO |  | — |  |  | 330,456 |  |  | — |  |  | 330,456 |
Other U.S. government agencies |  | — |  |  | 76,733 |  |  | — |  |  | 76,733 |
States and municipalities |  | — |  |  | 54,234 |  |  | — |  |  | 54,234 |
Corporates and other debt |  | — |  |  | 682,068 |  |  | — |  |  | 682,068 |
Equity, mutual funds, and other |  | — |  |  | (19 | ) |  | — |  |  | (19 | )
Total trading securities—fixed income |  | — |  |  | 1,446,644 |  |  | — |  |  | 1,446,644 |
Trading securities—mortgage banking |  | — |  |  | — |  |  | 1,524 |  |  | 1,524 |
Loans held-for-sale (elected fair value) |  | — |  |  | — |  |  | 16,273 |  |  | 16,273 |
Securities available-for-sale: |  |  |  |  |  |  |  |
U.S. treasuries |  | — |  |  | 98 |  |  | — |  |  | 98 |
Government agency issued MBS |  | — |  |  | 2,420,106 |  |  | — |  |  | 2,420,106 |
Government agency issued CMO |  | — |  |  | 1,958,695 |  |  | — |  |  | 1,958,695 |
Other U.S. government agencies |  | — |  |  | 149,786 |  |  | — |  |  | 149,786 |
States and municipalities |  | — |  |  | 32,573 |  |  | — |  |  | 32,573 |
Corporate and other debt |  | — |  |  | 55,310 |  |  | — |  |  | 55,310 |
Interest-only strips (elected fair value) |  | — |  |  | — |  |  | 9,902 |  |  | 9,902 |
Total securities available-for-sale |  | — |  |  | 4,616,568 |  |  | 9,902 |  |  | 4,626,470 |
Other assets: |  |  |  |  |  |  |  |  |  |  |  |
Deferred compensation mutual funds |  | 37,771 |  |  | — |  |  | — |  |  | 37,771 |
Equity, mutual funds, and other |  | 22,248 |  |  | — |  |  | — |  |  | 22,248 |
Derivatives, forwards and futures |  | 28,826 |  |  | — |  |  | — |  |  | 28,826 |
Derivatives, interest rate contracts |  | — |  |  | 52,214 |  |  | — |  |  | 52,214 |
Derivatives, other |  | — |  |  | 435 |  |  | — |  |  | 435 |
Total other assets |  | 88,845 |  |  | 52,649 |  |  | — |  |  | 141,494 |
Total assets |  | $ | 88,845 |  |  | $ | 6,115,861 |  |  | $ | 27,699 |  |  | $ | 6,232,405 |
Trading liabilities—fixed income: |  |  |  |  |  |  |  |
U.S. treasuries |  | $ | — |  |  | $ | 207,739 |  |  | $ | — |  |  | $ | 207,739 |
Other U.S. government agencies |  | — |  |  | 98 |  |  | — |  |  | 98 |
Corporates and other debt |  | — |  |  | 127,543 |  |  | — |  |  | 127,543 |
Total trading liabilities—fixed income |  | — |  |  | 335,380 |  |  | — |  |  | 335,380 |
Other liabilities: |  |  |  |  |  |  |  |
Derivatives, forwards and futures |  | 30,236 |  |  | — |  |  | — |  |  | 30,236 |
Derivatives, interest rate contracts |  | — |  |  | 71,853 |  |  | — |  |  | 71,853 |
Derivatives, other |  | — |  |  | 84 |  |  | 31,540 |  |  | 31,624 |
Total other liabilities |  | 30,236 |  |  | 71,937 |  |  | 31,540 |  |  | 133,713 |
Total liabilities |  | $ | 30,236 |  |  | $ | 407,317 |  |  | $ | 31,540 |  |  | $ | 469,093 |
Summary of Changes in Level 3 Assets 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 years ended December 31, 2019, 2018 and 2017 on a recurring basis are summarized as follows:
|  | Year Ended December 31, 2019 |
(Dollars in thousands) |  | Trading securities |  | Interest-only strips- AFS |  | Loans held- for-sale |  | Net derivative liabilities |
Balance on January 1, 2019 |  | $ | 1,524 |  |  | $ | 9,902 |  |  | $ | 16,273 |  |  | $ | (31,540 | ) |
Total net gains/(losses) included in: |  |  |  |  |  |  |  |  |
Net income |  | (285 | ) |  | (4,725 | ) |  | 1,828 |  |  | (3,946 | ) |
Purchases |  | — |  |  | 86 |  |  | 10 |  |  | — |  |
Sales |  | — |  |  | (47,469 | ) |  | — |  |  | — |  |
Settlements |  | (298 | ) |  | — |  |  | (4,078 | ) |  | 12,691 |  |
Net transfers into/(out of) Level 3 |  | — |  |  | 61,342 |  | (b) | — |  | (d) | — |  |
Balance on December 31, 2019 |  | $ | 941 |  |  | $ | 19,136 |  |  | $ | 14,033 |  |  | $ | (22,795 | ) |
Net unrealized gains/(losses) included in net income |  | $ | (66 | ) | (a) | $ | (1,984 | ) | (c) | $ | 1,828 |  | (a) | $ | (3,946 | ) | (e)
|  | Year Ended December 31, 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 |  | 173 |  |  | (398 | ) |  | 1,239 |  |  | (4,677 | ) |
Purchases |  | — |  |  | — |  |  | 62 |  |  | (28,100 | ) | (f)
Sales |  | — |  |  | (16,840 | ) |  | — |  |  | — |  |
Settlements |  | (800 | ) |  | — |  |  | (3,598 | ) |  | 6,882 |  |
Net transfers into/(out of) Level 3 |  | — |  |  | 25,870 |  | (b) | (356 | ) | (d) | — |  |
Balance on December 31, 2018 |  | $ | 1,524 |  |  | $ | 9,902 |  |  | $ | 16,273 |  |  | $ | (31,540 | ) |
Net unrealized gains/(losses) included in net income |  | $ | 6 |  | (a) | $ | (1,025 | ) | (c) | $ | 1,239 |  | (a) | $ | (4,677 | ) | (e)
|  | Year Ended December 31, 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 |  | 448 |  |  | 1,021 |  |  | 1,547 |  |  | (596 | ) |
Purchases |  | — |  |  | 1,413 |  |  | 168 |  |  | — |  |
Sales |  | (5 | ) |  | (11,431 | ) |  | — |  |  | — |  |
Settlements |  | (865 | ) |  | — |  |  | (4,346 | ) |  | 1,196 |  |
Net transfers into/(out of) Level 3 |  | — |  |  | 10,267 |  | (b) | (367 | ) | (d) | — |  |
Balance on December 31, 2017 |  | $ | 2,151 |  |  | $ | 1,270 |  |  | $ | 18,926 |  |  | $ | (5,645 | ) |
Net unrealized gains/(losses) included in net income |  | $ | 303 |  | (a) | $ | (171 | ) | (c) | $ | 1,547 |  | (a) | $ | (596 | ) | (e)
(a) | Primarily included in mortgage banking income on the Consolidated 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 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.
(f) | Increase related to Visa-related derivatives, see Note 22-Derivatives.
Summary of Changes in Level 3 Net Derivative Asset (Liability) 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 years ended December 31, 2019, 2018 and 2017 on a recurring basis are summarized as follows:
|  | Year Ended December 31, 2019 |
(Dollars in thousands) |  | Trading securities |  | Interest-only strips- AFS |  | Loans held- for-sale |  | Net derivative liabilities |
Balance on January 1, 2019 |  | $ | 1,524 |  |  | $ | 9,902 |  |  | $ | 16,273 |  |  | $ | (31,540 | ) |
Total net gains/(losses) included in: |  |  |  |  |  |  |  |  |
Net income |  | (285 | ) |  | (4,725 | ) |  | 1,828 |  |  | (3,946 | ) |
Purchases |  | — |  |  | 86 |  |  | 10 |  |  | — |  |
Sales |  | — |  |  | (47,469 | ) |  | — |  |  | — |  |
Settlements |  | (298 | ) |  | — |  |  | (4,078 | ) |  | 12,691 |  |
Net transfers into/(out of) Level 3 |  | — |  |  | 61,342 |  | (b) | — |  | (d) | — |  |
Balance on December 31, 2019 |  | $ | 941 |  |  | $ | 19,136 |  |  | $ | 14,033 |  |  | $ | (22,795 | ) |
Net unrealized gains/(losses) included in net income |  | $ | (66 | ) | (a) | $ | (1,984 | ) | (c) | $ | 1,828 |  | (a) | $ | (3,946 | ) | (e)
|  | Year Ended December 31, 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 |  | 173 |  |  | (398 | ) |  | 1,239 |  |  | (4,677 | ) |
Purchases |  | — |  |  | — |  |  | 62 |  |  | (28,100 | ) | (f)
Sales |  | — |  |  | (16,840 | ) |  | — |  |  | — |  |
Settlements |  | (800 | ) |  | — |  |  | (3,598 | ) |  | 6,882 |  |
Net transfers into/(out of) Level 3 |  | — |  |  | 25,870 |  | (b) | (356 | ) | (d) | — |  |
Balance on December 31, 2018 |  | $ | 1,524 |  |  | $ | 9,902 |  |  | $ | 16,273 |  |  | $ | (31,540 | ) |
Net unrealized gains/(losses) included in net income |  | $ | 6 |  | (a) | $ | (1,025 | ) | (c) | $ | 1,239 |  | (a) | $ | (4,677 | ) | (e)
|  | Year Ended December 31, 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 |  | 448 |  |  | 1,021 |  |  | 1,547 |  |  | (596 | ) |
Purchases |  | — |  |  | 1,413 |  |  | 168 |  |  | — |  |
Sales |  | (5 | ) |  | (11,431 | ) |  | — |  |  | — |  |
Settlements |  | (865 | ) |  | — |  |  | (4,346 | ) |  | 1,196 |  |
Net transfers into/(out of) Level 3 |  | — |  |  | 10,267 |  | (b) | (367 | ) | (d) | — |  |
Balance on December 31, 2017 |  | $ | 2,151 |  |  | $ | 1,270 |  |  | $ | 18,926 |  |  | $ | (5,645 | ) |
Net unrealized gains/(losses) included in net income |  | $ | 303 |  | (a) | $ | (171 | ) | (c) | $ | 1,547 |  | (a) | $ | (596 | ) | (e)
(a) | Primarily included in mortgage banking income on the Consolidated 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 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.
(f) | Increase related to Visa-related derivatives, see Note 22-Derivatives.
Nonrecurring Fair Value Measurements | For assets measured at fair value on a nonrecurring basis which were still held on the balance sheet at December 31, 2019, 2018 and 2017, respectively, the following tables provide the level of valuation assumptions used to determine each adjustment, the related carrying value, and the fair value adjustments recorded during the respective periods.
|  | Carrying value at December 31, 2019 |  | Year Ended December 31, 2019
(Dollars in thousands) |  | Level 1 |  | Level 2 |  | Level 3 |  | Total |  | Net gains/(losses)
Loans held-for-sale—SBAs and USDA |  | $ | — |  |  | $ | 492,595 |  |  | $ | 929 |  |  | $ | 493,524 |  |  |  | $ | (1,817 | )
Loans held-for-sale—first mortgages |  | — |  |  | — |  |  | 516 |  |  | 516 |  |  |  | 32 |
Loans, net of unearned income (a) |  | — |  |  | — |  |  | 42,208 |  |  | 42,208 |  |  |  | (7,341 | )
OREO (b) |  | — |  |  | — |  |  | 15,660 |  |  | 15,660 |  |  |  | (927 | )
Other assets (c) |  | — |  |  | — |  |  | 10,608 |  |  | 10,608 |  |  |  | (1,809 | )
|  |  |  |  |  |  |  |  |  |  | $ | (11,862 | )
|  | Carrying value at December 31, 2018 |  | Year Ended December 31, 2018
(Dollars in thousands) |  | Level 1 |  | Level 2 |  | Level 3 |  | Total |  | Net gains/(losses)
Loans held-for-sale—other consumer |  | $ | — |  |  | $ | 18,712 |  |  | $ | — |  |  | $ | 18,712 |  |  |  | $ | (1,809 | )
Loans held-for-sale—SBAs and USDA |  | — |  |  | 577,280 |  |  | 1,011 |  |  | 578,291 |  |  |  | (2,541 | )
Loans held-for-sale—first mortgages |  | — |  |  | — |  |  | 541 |  |  | 541 |  |  |  | 13 |
Loans, net of unearned income (a) |  | — |  |  | — |  |  | 48,259 |  |  | 48,259 |  |  |  | (841 | )
OREO (b) |  | — |  |  | — |  |  | 22,387 |  |  | 22,387 |  |  |  | (2,599 | )
Other assets (c) |  | — |  |  | — |  |  | 8,845 |  |  | 8,845 |  |  |  | (4,712 | )
|  |  |  |  |  |  |  |  |  |  | $ | (12,489 | )
|  | Carrying value at December 31, 2017 |  | Year Ended December 31, 2017
(Dollars in thousands) |  | Level 1 |  | Level 2 |  | Level 3 |  | Total |  | Net gains/(losses)
Loans held-for-sale—SBAs and USDA |  | $ | — |  |  | $ | 465,504 |  |  | $ | 1,473 |  |  | $ | 466,977 |  |  |  | $ | (1,629 | )
Loans held-for-sale—first mortgages |  | — |  |  | — |  |  | 618 |  |  | 618 |  |  |  | 36 |
Loans, net of unearned income (a) |  | — |  |  | — |  |  | 26,666 |  |  | 26,666 |  |  |  | (1,687 | )
OREO (b) |  | — |  |  | — |  |  | 39,566 |  |  | 39,566 |  |  |  | (996 | )
Other assets (c) |  | — |  |  | — |  |  | 26,521 |  |  | 26,521 |  |  |  | (3,468 | )
|  |  |  |  |  |  |  |  |  |  | $ | (7,744 | )
(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 and related 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 December 31, 2019 and 2018:
(Dollars in thousands) |  |
|  |  |  |  |  |  |  | Values Utilized
Level 3 Class |  | Fair Value at December 31, 2019 |  | Valuation Techniques |  | Unobservable Input |  | Range |  | Weighted Average (d)
Available-for-sale- securities SBA-interest only strips |  | $ | 19,136 |  |  | Discounted cash flow |  | Constant prepayment rate |  | 12% |  | 12%
|  |  |  |  |  | Bond equivalent yield |  | 16% - 17% |  | 16%
Loans held-for-sale - residential real estate |  | 14,549 |  |  | Discounted cash flow |  | Prepayment speeds - First mortgage |  | 3% - 14% |  | 4.1%
|  |  |  |  |  | Prepayment speeds - HELOC |  | 0% - 12% |  | 7.6%
|  |  |  |  |  | Foreclosure losses |  | 50% - 66% |  | 64%
|  |  |  |  |  | Loss severity trends - First mortgage |  | 3% - 24% of UPB |  | 14.3%
|  |  |  |  |  | Loss severity trends - HELOC |  | 0% - 72% of UPB |  | 50%
Loans held-for-sale- unguaranteed interest in SBA loans |  | 929 |  |  | Discounted cash flow |  | Constant prepayment rate |  | 8% - 12% |  | 10%
|  |  |  |  |  | Bond equivalent yield |  | 9% |  | 9%
Derivative liabilities, other |  | 22,795 |  |  | Discounted cash flow |  | Visa covered litigation resolution amount |  | $5.4 billion - $6.0 billion |  | $5.8 billion
|  |  |  |  |  | Probability of resolution scenarios |  | 10% - 50% |  | 16%
|  |  |  |  |  | Time until resolution |  | 15 - 39 months |  | 29 months
Loans, net of unearned income (a) |  | 42,208 |  |  | Appraisals from comparable properties |  | Marketability adjustments for specific properties |  | 0% - 10% of appraisal |  | NM
|  |  |  | Other collateral valuations |  | Borrowing base certificates adjustment |  | 20% - 50% of gross value |  | NM
|  |  |  |  |  | Financial Statements/Auction values adjustment |  | 0% - 25% of reported value |  | NM
OREO (b) |  | 15,660 |  |  | Appraisals from comparable properties |  | Adjustment for value changes since appraisal |  | 0% - 10% of appraisal |  | NM
Other assets (c) |  | 10,608 |  |  | Discounted cash flow |  | Adjustments to current sales yields for specific properties |  | 0% - 15% adjustment to yield |  | NM
|  |  |  | Appraisals from comparable properties |  | Marketability adjustments for specific properties |  | 0% - 25% of appraisal |  | NM
NM - Not meaningful.
(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.
(d) | Weighted averages are determined by the relative fair value of the instruments or the relative contribution to an instrument's fair value
(Dollars in thousands) |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  | Values Utilized
Level 3 Class |  | Fair Value at December 31, 2018 |  | Valuation Techniques |  | Unobservable Input |  | Range |  | Weighted Average (d)
Available-for-sale- securities SBA-interest only strips |  | $ | 9,902 |  |  | Discounted cash flow |  | Constant prepayment rate |  | 11% - 12% |  | 11%
|  |  |  |  |  | Bond equivalent yield |  | 14% - 15% |  | 14%
Loans held-for-sale - residential real estate |  | 16,815 |  |  | Discounted cash flow |  | Prepayment speeds - First mortgage |  | 2% - 10% |  | 3%
|  |  |  |  |  | Prepayment speeds - HELOC |  | 5% - 12% |  | 7.5%
|  |  |  |  |  | Foreclosure losses |  | 50% - 66% |  | 63%
|  |  |  |  |  | Loss severity trends - First mortgage |  | 2% - 25% of UPB |  | 17%
|  |  |  |  |  | Loss severity trends - HELOC |  | 50% - 100% of UPB |  | 50%
Loans held-for-sale- unguaranteed interest in SBA loans |  | 1,011 |  |  | Discounted cash flow |  | Constant prepayment rate |  | 8% - 12% |  | 10%
|  |  |  |  |  |  | Bond equivalent yield |  | 9% |  | 9%
Derivative liabilities, other |  | 31,540 |  |  | Discounted cash flow |  | Visa covered litigation resolution amount |  | $5.0 billion - $5.8 billion |  | $5.6 billion
|  |  |  |  |  | Probability of resolution scenarios |  | 10% - 25% |  | 23%
|  |  |  |  |  | Time until resolution |  | 18 - 48 months |  | 36 months
Loans, net of unearned income (a) |  | 48,259 |  |  | Appraisals from comparable properties |  | Marketability adjustments for specific properties |  | 0% - 10% of appraisal |  | NM
|  |  |  | Other collateral valuations |  | Borrowing base certificates adjustment |  | 20% - 50% of gross value |  | NM
|  |  |  |  |  | Financial Statements/Auction values adjustment |  | 0% - 25% of reported value |  | NM
OREO (b) |  | 22,387 |  |  | Appraisals from comparable properties |  | Adjustment for value changes since appraisal |  | 0% - 10% of appraisal |  | NM
Other assets (c) |  | 8,845 |  |  | Discounted cash flow |  | Adjustments to current sales yields for specific properties |  | 0% - 15% adjustment to yield |  | NM
|  |  |  | Appraisals from comparable properties |  | Marketability adjustments for specific properties |  | 0% - 25% of appraisal |  | NM
NM - Not meaningful.
(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.
(d) Weighted averages are determined by the relative fair value of the instruments or the relative contribution to an instrument's fair value
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.
|  | December 31, 2019
(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 |  | $ | 14,033 |  |  | $ | 19,278 |  |  | $ | (5,245 | )
Nonaccrual loans |  | 3,532 |  |  | 6,646 |  |  | (3,114 | )
Loans 90 days or more past due and still accruing |  | 163 |  |  | 268 |  |  | (105 | )
|  | December 31, 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 |  | $ | 16,273 |  |  | $ | 23,567 |  |  | $ | (7,294 | )
Nonaccrual loans |  | 4,536 |  |  | 8,128 |  |  | (3,592 | )
Loans 90 days or more past due and still accruing |  | 171 |  |  | 281 |  |  | (110 | )
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:
| Year Ended December 31
(Dollars in thousands) | 2019 |  | 2018 |  | 2017
Changes in fair value included in net income: |  |  |  |  |
Mortgage banking noninterest income |  |  |  |  |
Loans held-for-sale | $ | 1,828 |  |  | $ | 1,239 |  |  | $ | 1,547 |
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 Statements of Condition as of December 31, 2019 and December 31, 2018:
|  | December 31, 2019
|  | 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 |  | $ | 19,928,605 |  |  | $ | — |  |  | $ | — |  |  | $ | 20,096,397 |  |  | $ | 20,096,397 |
Commercial real estate |  | 4,300,905 |  |  | — |  |  | — |  |  | 4,300,489 |  |  | 4,300,489 |
Consumer: |  |  |  |  |  |  |  |  |  |
Consumer real estate |  | 5,987,125 |  |  | — |  |  | — |  |  | 6,153,016 |  |  | 6,153,016 |
Permanent mortgage |  | 161,571 |  |  | — |  |  | — |  |  | 181,171 |  |  | 181,171 |
Credit card & other |  | 482,598 |  |  | — |  |  | — |  |  | 487,079 |  |  | 487,079 |
Total loans, net of unearned income and allowance for loan losses |  | 30,860,804 |  |  | — |  |  | — |  |  | 31,218,152 |  |  | 31,218,152 |
Short-term financial assets: |  |  |  |  |  |  |  |  |  |
Interest-bearing cash |  | 482,405 |  |  | 482,405 |  |  | — |  |  | — |  |  | 482,405 |
Federal funds sold |  | 46,536 |  |  | — |  |  | 46,536 |  |  | — |  |  | 46,536 |
Securities purchased under agreements to resell |  | 586,629 |  |  | — |  |  | 586,629 |  |  | — |  |  | 586,629 |
Total short-term financial assets |  | 1,115,570 |  |  | 482,405 |  |  | 633,165 |  |  | — |  |  | 1,115,570 |
Trading securities (a) |  | 1,346,207 |  |  | — |  |  | 1,345,266 |  |  | 941 |  |  | 1,346,207 |
Loans held-for-sale |  |  |  |  |  |  |  |  |  |
Mortgage loans (elected fair value) (a) |  | 14,033 |  |  | — |  |  | — |  |  | 14,033 |  |  | 14,033 |
USDA & SBA loans- LOCOM |  | 493,525 |  |  | — |  |  | 495,323 |  |  | 947 |  |  | 496,270 |
Other consumer loans- LOCOM |  | 5,197 |  |  | — |  |  | 5,197 |  |  | — |  |  | 5,197 |
Mortgage loans- LOCOM |  | 81,035 |  |  | — |  |  | — |  |  | 81,035 |  |  | 81,035 |
Total loans held-for-sale |  | 593,790 |  |  | — |  |  | 500,520 |  |  | 96,015 |  |  | 596,535 |
Securities available-for-sale (a) |  | 4,445,403 |  |  | — |  |  | 4,426,267 |  |  | 19,136 |  |  | 4,445,403 |
Securities held-to-maturity |  | 10,000 |  |  | — |  |  | — |  |  | 10,001 |  |  | 10,001 |
Derivative assets (a) |  | 183,115 |  |  | 20,640 |  |  | 162,475 |  |  | — |  |  | 183,115 |
Other assets: |  |  |  |  |  |  |  |  |  |
Tax credit investments |  | 247,075 |  |  | — |  |  | — |  |  | 244,755 |  |  | 244,755 |
Deferred compensation mutual funds |  | 46,815 |  |  | 46,815 |  |  | — |  |  | — |  |  | 46,815 |
Equity, mutual funds, and other (b) |  | 229,352 |  |  | 22,643 |  |  | — |  |  | 206,709 |  |  | 229,352 |
Total other assets |  | 523,242 |  |  | 69,458 |  |  | — |  |  | 451,464 |  |  | 520,922 |
Total assets |  | $ | 39,078,131 |  |  | $ | 572,503 |  |  | $ | 7,067,693 |  |  | $ | 31,795,709 |  |  | $ | 39,435,905 |
Liabilities: |  |  |  |  |  |  |  |  |  |
Defined maturity deposits |  | $ | 3,618,337 |  |  | $ | — |  |  | $ | 3,631,090 |  |  | $ | — |  |  | $ | 3,631,090 |
Trading liabilities (a) |  | 505,581 |  |  | — |  |  | 505,581 |  |  | — |  |  | 505,581 |
Short-term financial liabilities: |  |  |  |  |  |  |  |  |  |
Federal funds purchased |  | 548,344 |  |  | — |  |  | 548,344 |  |  | — |  |  | 548,344 |
Securities sold under agreements to repurchase |  | 716,925 |  |  | — |  |  | 716,925 |  |  | — |  |  | 716,925 |
Other short-term borrowings |  | 2,253,045 |  |  | — |  |  | 2,253,045 |  |  | — |  |  | 2,253,045 |
Total short-term financial liabilities |  | 3,518,314 |  |  | — |  |  | 3,518,314 |  |  | — |  |  | 3,518,314 |
Term borrowings: |  |  |  |  |  |  |  |  |  |
Real estate investment trust-preferred |  | 46,236 |  |  | — |  |  | — |  |  | 47,000 |  |  | 47,000 |
Secured borrowings |  | 21,975 |  |  | — |  |  | — |  |  | 21,975 |  |  | 21,975 |
Junior subordinated debentures |  | 144,593 |  |  | — |  |  | — |  |  | 142,375 |  |  | 142,375 |
Other long term borrowings |  | 578,564 |  |  | — |  |  | 574,287 |  |  | — |  |  | 574,287 |
Total term borrowings |  | 791,368 |  |  | — |  |  | 574,287 |  |  | 211,350 |  |  | 785,637 |
Derivative liabilities (a) |  | 67,480 |  |  | 19,807 |  |  | 24,878 |  |  | 22,795 |  |  | 67,480 |
Total liabilities |  | $ | 8,501,080 |  |  | $ | 19,807 |  |  | $ | 8,254,150 |  |  | $ | 234,145 |  |  | $ | 8,508,102 |
(a) | Classes are detailed in the recurring and nonrecurring measurement tables.
(b) | Level 1 primarily consists of mutual funds with readily determinable fair value. Level 3 includes restricted investments in FHLB-Cincinnati stock of $76.0 million and FRB stock of $130.7 million.
|  | December 31, 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 |  | $ | 16,415,381 |  |  | $ | — |  |  | $ | — |  |  | $ | 16,438,272 |  |  | $ | 16,438,272 |
Commercial real estate |  | 3,999,559 |  |  | — |  |  | — |  |  | 3,997,736 |  |  | 3,997,736 |
Consumer: |  |  |  |  |  |  |  |  |  |
Consumer real estate |  | 6,223,077 |  |  | — |  |  | — |  |  | 6,194,066 |  |  | 6,194,066 |
Permanent mortgage |  | 211,448 |  |  | — |  |  | — |  |  | 227,254 |  |  | 227,254 |
Credit card & other |  | 505,643 |  |  | — |  |  | — |  |  | 507,001 |  |  | 507,001 |
Total loans, net of unearned income and allowance for loan losses |  | 27,355,108 |  |  | — |  |  | — |  |  | 27,364,329 |  |  | 27,364,329 |
Short-term financial assets: |  |  |  |  |  |  |  |  |  |
Interest-bearing cash |  | 1,277,611 |  |  | 1,277,611 |  |  | — |  |  | — |  |  | 1,277,611 |
Federal funds sold |  | 237,591 |  |  | — |  |  | 237,591 |  |  | — |  |  | 237,591 |
Securities purchased under agreements to resell |  | 386,443 |  |  | — |  |  | 386,443 |  |  | — |  |  | 386,443 |
Total short-term financial assets |  | 1,901,645 |  |  | 1,277,611 |  |  | 624,034 |  |  | — |  |  | 1,901,645 |
Trading securities (a) |  | 1,448,168 |  |  | — |  |  | 1,446,644 |  |  | 1,524 |  |  | 1,448,168 |
Loans held-for-sale: |  |  |  |  |  |  |  |  |  |
Mortgage loans (elected fair value) (a) |  | 16,273 |  |  | — |  |  | — |  |  | 16,273 |  |  | 16,273 |
USDA & SBA loans- LOCOM |  | 578,291 |  |  | — |  |  | 582,476 |  |  | 1,015 |  |  | 583,491 |
Other consumer loans- LOCOM |  | 25,134 |  |  | — |  |  | 6,422 |  |  | 18,712 |  |  | 25,134 |
Mortgage loans- LOCOM |  | 59,451 |  |  | — |  |  | — |  |  | 59,451 |  |  | 59,451 |
Total loans held-for-sale |  | 679,149 |  |  | — |  |  | 588,898 |  |  | 95,451 |  |  | 684,349 |
Securities available-for-sale (a) |  | 4,626,470 |  |  | — |  |  | 4,616,568 |  |  | 9,902 |  |  | 4,626,470 |
Securities held-to-maturity |  | 10,000 |  |  | — |  |  | — |  |  | 9,843 |  |  | 9,843 |
Derivative assets (a) |  | 81,475 |  |  | 28,826 |  |  | 52,649 |  |  | — |  |  | 81,475 |
Other assets: |  |  |  |  |  |  |  |  |  |
Tax credit investments |  | 163,300 |  |  | — |  |  | — |  |  | 159,452 |  |  | 159,452 |
Deferred compensation mutual funds |  | 37,771 |  |  | 37,771 |  |  | — |  |  | — |  |  | 37,771 |
Equity, mutual funds, and other (b) |  | 240,780 |  |  | 22,248 |  |  | — |  |  | 218,532 |  |  | 240,780 |
Total other assets |  | 441,851 |  |  | 60,019 |  |  | — |  |  | 377,984 |  |  | 438,003 |
Total assets |  | 36,543,866 |  |  | 1,366,456 |  |  | 7,328,793 |  |  | 27,859,033 |  |  | 36,554,282 |
Liabilities: |  |  |  |  |  |  |  |  |  |
Defined maturity deposits |  | $ | 4,105,777 |  |  | $ | — |  |  | $ | 4,082,822 |  |  | $ | — |  |  | $ | 4,082,822 |
Trading liabilities (a) |  | 335,380 |  |  | — |  |  | 335,380 |  |  | — |  |  | 335,380 |
Short-term financial liabilities: |  |  |  |  |  |  |  |  |  |
Federal funds purchased |  | $ | 256,567 |  |  | $ | — |  |  | $ | 256,567 |  |  | $ | — |  |  | $ | 256,567 |
Securities sold under agreements to repurchase |  | 762,592 |  |  | — |  |  | 762,592 |  |  | — |  |  | 762,592 |
Other short-term borrowings |  | 114,764 |  |  | — |  |  | 114,764 |  |  | — |  |  | 114,764 |
Total short-term financial liabilities |  | 1,133,923 |  |  | — |  |  | 1,133,923 |  |  | — |  |  | 1,133,923 |
Term borrowings: |  |  |  |  |  |  |  |  |  |
Real estate investment trust-preferred |  | 46,168 |  |  | — |  |  | — |  |  | 47,000 |  |  | 47,000 |
Term borrowings—new market tax credit investment |  | 2,699 |  |  | — |  |  | — |  |  | 2,664 |  |  | 2,664 |
Secured borrowings |  | 19,588 |  |  | — |  |  | — |  |  | 19,588 |  |  | 19,588 |
Junior subordinated debentures |  | 143,255 |  |  | — |  |  | — |  |  | 134,266 |  |  | 134,266 |
Other long term borrowings |  | 959,253 |  |  | — |  |  | 960,483 |  |  | — |  |  | 960,483 |
Total term borrowings |  | 1,170,963 |  |  | — |  |  | 960,483 |  |  | 203,518 |  |  | 1,164,001 |
Derivative liabilities (a) |  | 133,713 |  |  | 30,236 |  |  | 71,937 |  |  | 31,540 |  |  | 133,713 |
Total liabilities |  | 6,879,756 |  |  | 30,236 |  |  | 6,584,545 |  |  | 235,058 |  |  | 6,849,839 |
(a) | Classes are detailed in the recurring and nonrecurring measurement tables.
(b) | Level 1 primarity consists of mutual funds with readily determinable fair value. Level 3 includes restricted investments in FHLB-Cincinnati stock of $87.9 million and FRB stock of $130.7 million.
|  | Contractual Amount |  | Fair Value
(Dollars in thousands) |  | December 31, 2019 |  | December 31, 2018 |  | December 31, 2019 |  | December 31, 2018
Unfunded Commitments: |  |  |  |  |  |  |  |
Loan commitments |  | $ | 12,355,220 |  |  | $ | 10,884,975 |  |  | $ | 3,656 |  |  | $ | 2,551 |
Standby and other commitments |  | 459,268 |  |  | 446,958 |  |  | 5,513 |  |  | 5,043 |

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