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Fair Value of Assets & Liabilities (Tables) | 9 Months Ended
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Sep. 30, 2020
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 September 30, 2020:
|  | September 30, 2020 |  |
(Dollars in thousands) |  | Level 1 |  | Level 2 |  | Level 3 |  | Total |  |
Trading securities—fixed income: |  |  |  |  |  |  |  |  |  |
U.S. treasuries |  | $ | — |  |  | $ | 98,743 |  |  | $ | — |  |  | $ | 98,743 |  |  |
Government agency issued MBS |  | — |  |  | 352,564 |  |  | — |  |  | 352,564 |  |  |
Government agency issued CMO |  | — |  |  | 501,091 |  |  | — |  |  | 501,091 |  |  |
Other U.S. government agencies |  | — |  |  | 261,569 |  |  | — |  |  | 261,569 |  |  |
States and municipalities |  | — |  |  | 13,087 |  |  | — |  |  | 13,087 |  |  |
Corporate and other debt |  | — |  |  | 158,544 |  |  | — |  |  | 158,544 |  |  |
Total trading securities—fixed income |  | — |  |  | 1,385,598 |  |  | — |  |  | 1,385,598 |  |  |
Trading securities—mortgage banking |  | — |  |  | — |  |  | 471 |  |  | 471 |  |  |
Loans held for sale (elected fair value) |  | — |  |  | 359,396 |  |  | 12,435 |  |  | 371,831 |  |  |
Loans held for investment (elected fair value) |  | — |  |  | — |  |  | 12,372 |  |  | 12,372 |  |  |
Securities available for sale: |  |  |  |  |  |  |  |  |  |
U.S. treasuries |  | — |  |  | 300,034 |  |  | — |  |  | 300,034 |  |  |
Government agency issued MBS |  | — |  |  | 3,827,066 |  |  | — |  |  | 3,827,066 |  |  |
Government agency issued CMO |  | — |  |  | 2,705,447 |  |  | — |  |  | 2,705,447 |  |  |
Other U.S. government agencies |  | — |  |  | 658,266 |  |  | — |  |  | 658,266 |  |  |
States and municipalities |  | — |  |  | 432,090 |  |  | — |  |  | 432,090 |  |  |
Corporate and other debt |  | — |  |  | 40,010 |  |  | — |  |  | 40,010 |  |  |
Interest-Only Strip (elected fair value) |  | — |  |  | — |  |  | 32,959 |  |  | 32,959 |  |  |
Total securities available for sale |  | — |  |  | 7,962,913 |  |  | 32,959 |  |  | 7,995,872 |  |  |
Other assets: |  |  |  |  |  |  |  |  |  |
Deferred compensation mutual funds |  | 109,907 |  |  | — |  |  | — |  |  | 109,907 |  |  |
Equity, mutual funds, and other |  | 24,712 |  |  | — |  |  | — |  |  | 24,712 |  |  |
Derivatives, forwards and futures |  | 48,200 |  |  | — |  |  | — |  |  | 48,200 |  |  |
Derivatives, interest rate contracts |  | — |  |  | 787,139 |  |  | — |  |  | 787,139 |  |  |
Derivatives, other |  | — |  |  | 1,436 |  |  | 342 |  |  | 1,778 |  |  |
Total other assets |  | 182,819 |  |  | 788,575 |  |  | 342 |  |  | 971,736 |  |  |
Total assets |  | $ | 182,819 |  |  | $ | 10,496,482 |  |  | $ | 58,579 |  |  | $ | 10,737,880 |  |  |
Trading liabilities—fixed income: |  |  |  |  |  |  |  |  |  |
U.S. treasuries |  | $ | — |  |  | $ | 431,565 |  |  | $ | — |  |  | $ | 431,565 |  |  |
States and municipalities |  | — |  |  | 203 |  |  | — |  |  | 203 |  |  |
Corporate and other debt |  | — |  |  | 45,298 |  |  | — |  |  | 45,298 |  |  |
Equity, mutual funds, and other |  | — |  |  | 7 |  |  | — |  |  | 7 |  |  |
Total trading liabilities—fixed income |  | — |  |  | 477,073 |  |  | — |  |  | 477,073 |  |  |
Other liabilities: |  |  |  |  |  |  |  |  |  |
Derivatives, forwards and futures |  | 45,051 |  |  | — |  |  | — |  |  | 45,051 |  |  |
Derivatives, interest rate contracts |  | — |  |  | 45,795 |  |  | — |  |  | 45,795 |  |  |
Derivatives, other |  | — |  |  | 1,462 |  |  | 17,140 |  |  | 18,602 |  |  |
Total other liabilities |  | 45,051 |  |  | 47,257 |  |  | 17,140 |  |  | 109,448 |  |  |
Total liabilities |  | $ | 45,051 |  |  | $ | 524,330 |  |  | $ | 17,140 |  |  | $ | 586,521 |  |  |
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 |
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 September 30, 2020 and 2019, on a recurring basis are summarized as follows:
|  | Three Months Ended September 30, 2020 |  |
(Dollars in thousands) |  | Trading securities |  |  |  | Interest- only strips- AFS |  |  |  | Loans held for sale |  |  |  | Loans held for investment |  | Net derivative liabilities |  |
Balance on July 1, 2020 |  | $ | 628 |  |  |  |  | $ | 25,446 |  |  |  |  | $ | 13,263 |  |  |  |  | $ | — |  |  | $ | (18,645) |  |  |
Acquired |  | — |  |  |  |  | — |  |  |  |  | — |  |  |  |  | 13,746 |  |  | — |  |  |
Total net gains (losses) included in: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net income |  | (157) |  |  |  |  | (1,282) |  |  |  |  | (80) |  |  |  |  | (418) |  |  | (599) |  |  |
Purchases |  | — |  |  |  |  | — |  |  |  |  | — |  |  |  |  | — |  |  | — |  |  |
Sales |  | — |  |  |  |  | (56) |  |  |  |  | — |  |  |  |  | (2,927) |  |  | — |  |  |
Settlements |  | — |  |  |  |  | — |  |  |  |  | (748) |  |  |  |  | (2,312) |  |  | 2,446 |  |  |
Net transfers into (out of) Level 3 |  | — |  |  |  |  | 8,851 |  |  | (b) |  | — |  |  |  |  | 4,283 |  |  | — |  |  |
Balance on September 30, 2020 |  | $ | 471 |  |  |  |  | $ | 32,959 |  |  |  |  | $ | 12,435 |  |  |  |  | $ | 12,372 |  |  | $ | (16,798) |  |  |
Net unrealized gains (losses) included in net income |  | $ | — |  |  | (a) |  | $ | 1,192 |  |  | (c) |  | $ | (80) |  |  | (a) |  | $ | 367 |  |  | $ | (76) |  |  | (d)
|  | Three Months Ended September 30, 2019 |  |
(Dollars in thousands) |  | Trading securities |  |  |  | Interest-only-strips-AFS |  |  |  | Loans held for sale |  |  |  | Net derivative liabilities |  |
Balance on July 1, 2019 |  | $ | 1,255 |  |  |  |  | $ | 17,792 |  |  |  |  | $ | 15,092 |  |  |  |  | $ | (26,545) |  |  |
Total net gains (losses) included in: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net income |  | (157) |  |  |  |  | (1,421) |  |  |  |  | 443 |  |  |  |  | (4,008) |  |  |
Purchases |  | — |  |  |  |  | — |  |  |  |  | — |  |  |  |  | — |  |  |
Sales |  | — |  |  |  |  | (11,401) |  |  |  |  | — |  |  |  |  | — |  |  |
Settlements |  | — |  |  |  |  | — |  |  |  |  | (1,126) |  |  |  |  | 2,468 |  |  |
Net transfers into (out of) Level 3 |  | — |  |  |  |  | 10,279 |  |  | (b) |  | — |  |  |  |  | — |  |  |
Balance on September 30, 2019 |  | $ | 1,098 |  |  |  |  | $ | 15,249 |  |  |  |  | $ | 14,409 |  |  |  |  | $ | (28,085) |  |  |
Net unrealized gains (losses) included in net income |  | $ | — |  |  | (a) |  | $ | (1,977) |  |  | (c) |  | $ | 443 |  |  | (a) |  | $ | (4,008) |  |  | (d)
(a)Primarily included in mortgage banking and title 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)Included in Other expense. The changes in Level 3 assets and liabilities measured at fair value for the nine months ended September 30, 2020 and 2019, on a recurring basis are summarized as follows:
|  | Nine Months Ended September 30, 2020 |  |
(Dollars in thousands) |  | Trading securities |  |  |  | Interest- only strips- AFS |  |  |  | Loans held for sale |  |  |  | Loans held for investment |  | Net derivative liabilities |  |
Balance on January 1, 2020 |  | $ | 941 |  |  |  |  | $ | 19,136 |  |  |  |  | $ | 14,033 |  |  |  |  | $ | — |  |  | $ | (22,795) |  |  |
Acquired |  | — |  |  |  |  | — |  |  |  |  | — |  |  |  |  | 13,746 |  |  | — |  |  |
Total net gains (losses) included in: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net income |  | (470) |  |  |  |  | (3,810) |  |  |  |  | 671 |  |  |  |  | (418) |  |  | (1,311) |  |  |
Purchases |  | — |  |  |  |  | 5,481 |  |  |  |  | — |  |  |  |  | — |  |  | — |  |  |
Sales |  | — |  |  |  |  | (8,759) |  |  |  |  | — |  |  |  |  | (2,927) |  |  | — |  |  |
Settlements |  | — |  |  |  |  | — |  |  |  |  | (2,269) |  |  |  |  | (2,312) |  |  | 7,308 |  |  |
Net transfers into (out of) Level 3 |  | — |  |  |  |  | 20,911 |  |  | (b) |  | — |  |  |  |  | 4,283 |  |  | — |  |  |
Balance on September 30, 2020 |  | $ | 471 |  |  |  |  | $ | 32,959 |  |  |  |  | $ | 12,435 |  |  |  |  | $ | 12,372 |  |  | $ | (16,798) |  |  |
Net unrealized gains (losses) included in net income |  | $ | — |  |  | (a) |  | $ | 2,994 |  |  | (c) |  | $ | 671 |  |  | (a) |  | $ | 367 |  |  | $ | (788) |  |  | (d)
|  | Nine Months Ended September 30, 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 |  | (128) |  |  |  |  | (2,820) |  |  |  |  | 1,259 |  |  |  |  | (3,892) |  |  |
Purchases |  | — |  |  |  |  | 86 |  |  |  |  | 10 |  |  |  |  | — |  |  |
Sales |  | — |  |  |  |  | (38,612) |  |  |  |  | — |  |  |  |  | — |  |  |
Settlements |  | (298) |  |  |  |  | — |  |  |  |  | (3,133) |  |  |  |  | 7,347 |  |  |
Net transfers into (out of) Level 3 |  | — |  |  |  |  | 46,693 |  |  | (b) |  | — |  |  |  |  | — |  |  |
Balance on September 30, 2019 |  | $ | 1,098 |  |  |  |  | $ | 15,249 |  |  |  |  | $ | 14,409 |  |  |  |  | $ | (28,085) |  |  |
Net unrealized gains (losses) included in net income |  | $ | (66) |  |  | (a) |  | $ | (1,250) |  |  | (c) |  | $ | 1,259 |  |  | (a) |  | $ | (3,892) |  |  | (d)
(a)Primarily included in mortgage banking and title 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)Included in Other expense.
Nonrecurring Fair Value Measurements | For assets measured at fair value on a nonrecurring basis which were still held on the Consolidated Balance Sheets at September 30, 2020, and December 31, 2019, respectively, the following tables provide the level of valuation assumptions used to determine each adjustment and the related carrying value.
|  | Carrying value at September 30, 2020
(Dollars in thousands) |  | Level 1 |  | Level 2 |  | Level 3 |  | Total
Loans held for sale—SBAs and USDA |  | $ | — |  |  | $ | 594,485 |  |  | $ | 743 |  |  | $ | 595,228 |
Loans held for sale—first mortgages |  | — |  |  | — |  |  | 529 |  |  | 529 |
Loans and leases (a) |  | — |  |  | — |  |  | 114,583 |  |  | 114,583 |
OREO (b) |  | — |  |  | — |  |  | 17,767 |  |  | 17,767 |
Other assets (c) |  | — |  |  | — |  |  | 9,490 |  |  | 9,490 |
|  | Carrying value at December 31, 2019
(Dollars in thousands) |  | Level 1 |  | Level 2 |  | Level 3 |  | Total
Loans held for sale—SBAs and USDA |  | $ | — |  |  | $ | 492,595 |  |  | $ | 929 |  |  | $ | 493,524 |
Loans held for sale—first mortgages |  | — |  |  | — |  |  | 516 |  |  | 516 |
Loans and leases (a) |  | — |  |  | — |  |  | 42,208 |  |  | 42,208 |
OREO (b) |  | — |  |  | — |  |  | 15,660 |  |  | 15,660 |
Other assets (c) |  | — |  |  | — |  |  | 10,608 |  |  | 10,608 |
(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 credit 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.
Gains/(losses) on Nonrecurring Fair Value Measurements | For assets measured on a nonrecurring basis which were still held on the Consolidated Balance Sheets at period end, the following table provides information about the fair value adjustments recorded during the three and nine months ended September 30, 2020 and 2019:
|  | Net gains (losses) Three Months Ended September 30, |  | Net gains (losses) Nine months ended September 30,
(Dollars in thousands) |  | 2020 |  | 2019 |  | 2020 |  | 2019
Loans held for sale—SBAs and USDA |  | $ | (1,560) |  |  | $ | (977) |  |  | $ | (2,304) |  |  | $ | (1,208) |
Loans held for sale—first mortgages |  | 31 |  |  | 2 |  |  | 32 |  |  | 27 |
Loans and leases (a) |  | (17,444) |  |  | (15,559) |  |  | (31,040) |  |  | (16,036) |
OREO (b) |  | (34) |  |  | (282) |  |  | (203) |  |  | (256) |
Other assets (c) |  | (346) |  |  | (407) |  |  | (1,118) |  |  | (1,349) |
|  | $ | (19,353) |  |  | $ | (17,223) |  |  | $ | (34,633) |  |  | $ | (18,822) |
(a)Write-downs on these loans are recognized as part of provision for credit 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 September 30, 2020 and December 31, 2019:
(Dollars in thousands) |  |
|  |  |  |  |  |  |  | Values Utilized
Level 3 Class |  | Fair Value at September 30, 2020 |  | Valuation Techniques |  | Unobservable Input |  | Range |  | Weighted Average (d)
Available for sale securities SBA-interest only strips |  | $ | 32,959 |  |  | Discounted cash flow |  | Constant prepayment rate |  | 12% |  | 12%
|  |  |  |  |  | Bond equivalent yield |  | 14% - 16% |  | 15%
Loans held for sale - residential real estate |  | 12,964 |  |  | Discounted cash flow |  | Prepayment speeds - First mortgage |  | 5% - 15% |  | 5.4%
|  |  |  |  |  | Foreclosure losses |  | 50% - 65% |  | 63%
|  |  |  |  |  | Loss severity trends - First mortgage |  | 3% - 19% of UPB |  | 13.3%
Loans held for sale - unguaranteed interest in SBA loans |  | 743 |  |  | Discounted cash flow |  | Constant prepayment rate |  | 8% - 12% |  | 10%
|  |  |  |  |  | Bond equivalent yield |  | 7% |  | 7%
Loans held for investment |  | 12,372 |  |  | Discounted cash flow |  | Constant prepayment rate |  | 0% - 24% |  | 11%
|  |  |  |  |  | Constant default rate |  | 0% - 15% |  | 1%
|  |  |  |  |  | Loss severity trends |  | 0% - 100% |  | 1%
Derivative liabilities, other |  | 16,798 |  |  | 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 |  | 6 - 30 |  | 21 months
Loans and leases (a) |  | 114,583 |  |  | 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) |  | 17,767 |  |  | Appraisals from comparable properties |  | Adjustment for value changes since appraisal |  | 0% - 10% of appraisal |  | NM
Other assets (c) |  | 9,490 |  |  | 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 credit 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, 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 and leases (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 credit 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 and held for investment measured at fair value in accordance with management’s election and the aggregate unpaid principal amount FHN is contractually entitled to receive at maturity.
|  | September 30, 2020
(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 |  | $ | 371,831 |  |  | $ | 361,865 |  |  | $ | 9,966 |
Nonaccrual loans |  | 2,972 |  |  | 6,073 |  |  | (3,101) |
Loans 90 days or more past due and still accruing |  | 287 |  |  | 419 |  |  | (132) |
Loans held for investment reported at fair value: |  |  |  |  |  |
Total loans |  | $ | 12,372 |  |  | $ | 13,062 |  |  | $ | (690) |
Nonaccrual loans |  | 643 |  |  | 890 |  |  | (247) |
|  | 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) |
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 September 30, |  | Nine Months Ended September 30,
(Dollars in thousands) | 2020 |  | 2019 |  | 2020 |  | 2019
Changes in fair value included in net income: |  |  |  |  |  |  |
Mortgage banking noninterest income |  |  |  |  |  |  |
Loans held for sale | $ | 1,867 |  |  | $ | 443 |  |  | $ | 2,618 |  |  | $ | 1,259 |
Loans held for investment | (418) |  |  | — |  |  | (418) |  |  | — |
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 Balance Sheets as of September 30, 2020:
|  | September 30, 2020
|  | Book Value |  | Fair Value
(Dollars in thousands) |  |  | Level 1 |  | Level 2 |  | Level 3 |  | Total
Assets: |  |  |  |  |  |  |  |  |  |
Loans and leases, net of allowance for loan and lease losses |  |  |  |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |  |  |  |
Commercial, financial and industrial |  | $ | 33,166,623 |  |  | $ | — |  |  | $ | — |  |  | $ | 33,295,053 |  |  | $ | 33,295,053 |
Commercial real estate |  | 12,302,929 |  |  | — |  |  | — |  |  | 12,304,261 |  |  | 12,304,261 |
Consumer: |  |  |  |  |  |  |  |  |  |
Consumer real estate (a) |  | 12,062,439 |  |  | — |  |  | — |  |  | 12,327,350 |  |  | 12,327,350 |
Credit card & other |  | 1,186,438 |  |  | — |  |  | — |  |  | 1,210,286 |  |  | 1,210,286 |
Total loans and leases, net of allowance for loan and lease losses |  | 58,718,429 |  |  | — |  |  | — |  |  | 59,136,950 |  |  | 59,136,950 |
Short-term financial assets: |  |  |  |  |  |  |  |  |  |
Interest-bearing cash |  | 5,443,292 |  |  | 5,443,292 |  |  | — |  |  | — |  |  | 5,443,292 |
Federal funds sold |  | 1,480 |  |  | — |  |  | 1,480 |  |  | — |  |  | 1,480 |
Securities purchased under agreements to resell |  | 591,987 |  |  | — |  |  | 591,987 |  |  | — |  |  | 591,987 |
Total short-term financial assets |  | 6,036,759 |  |  | 5,443,292 |  |  | 593,467 |  |  | — |  |  | 6,036,759 |
Trading securities (b) |  | 1,386,069 |  |  | — |  |  | 1,385,598 |  |  | 471 |  |  | 1,386,069 |
Loans held for sale |  |  |  |  |  |  |  |  |  |
Mortgage loans (elected fair value) (b) |  | 371,831 |  |  | — |  |  | 359,396 |  |  | 12,435 |  |  | 371,831 |
USDA & SBA loans- LOCOM |  | 595,228 |  |  | — |  |  | 599,501 |  |  | 776 |  |  | 600,277 |
Other consumer loans- LOCOM |  | 4,569 |  |  | — |  |  | 4,569 |  |  | — |  |  | 4,569 |
Mortgage loans- LOCOM |  | 78,876 |  |  | — |  |  | — |  |  | 78,876 |  |  | 78,876 |
Total loans held for sale |  | 1,050,504 |  |  | — |  |  | 963,466 |  |  | 92,087 |  |  | 1,055,553 |
Securities available for sale (b) |  | 7,995,872 |  |  | — |  |  | 7,962,913 |  |  | 32,959 |  |  | 7,995,872 |
Derivative assets (b) |  | 837,117 |  |  | 48,200 |  |  | 788,575 |  |  | 342 |  |  | 837,117 |
Other assets: |  |  |  |  |  |  |  |  |  |
Tax credit investments |  | 407,480 |  |  | — |  |  | — |  |  | 386,901 |  |  | 386,901 |
Deferred compensation mutual funds |  | 109,907 |  |  | 109,907 |  |  | — |  |  | — |  |  | 109,907 |
Equity, mutual funds, and other (c) |  | 315,828 |  |  | 24,712 |  |  | — |  |  | 291,116 |  |  | 315,828 |
Total other assets |  | 833,215 |  |  | 134,619 |  |  | — |  |  | 678,017 |  |  | 812,636 |
Total assets |  | $ | 76,867,965 |  |  | $ | 5,626,111 |  |  | $ | 11,694,019 |  |  | $ | 59,950,803 |  |  | $ | 77,270,933 |
Liabilities: |  |  |  |  |  |  |  |  |  |
Defined maturity deposits |  | $ | 5,525,913 |  |  | $ | — |  |  | $ | 5,602,997 |  |  | $ | — |  |  | $ | 5,602,997 |
Trading liabilities (b) |  | 477,073 |  |  | — |  |  | 477,073 |  |  | — |  |  | 477,073 |
Short-term financial liabilities: |  |  |  |  |  |  |  |  |  |
Federal funds purchased |  | 840,847 |  |  | — |  |  | 840,847 |  |  | — |  |  | 840,847 |
Securities sold under agreements to repurchase |  | 1,158,994 |  |  | — |  |  | 1,158,994 |  |  | — |  |  | 1,158,994 |
Other short-term borrowings |  | 141,878 |  |  | — |  |  | 141,878 |  |  | — |  |  | 141,878 |
Total short-term financial liabilities |  | 2,141,719 |  |  | — |  |  | 2,141,719 |  |  | — |  |  | 2,141,719 |
Term borrowings: |  |  |  |  |  |  |  |  |  |
Real estate investment trust-preferred |  | 46,287 |  |  | — |  |  | — |  |  | 47,000 |  |  | 47,000 |
Term borrowings—new market tax credit investment |  | 37,881 |  |  | — |  |  | — |  |  | 37,993 |  |  | 37,993 |
Secured borrowings |  | 15,314 |  |  | — |  |  | — |  |  | 15,314 |  |  | 15,314 |
Junior subordinated debentures |  | 237,475 |  |  | — |  |  | — |  |  | 229,699 |  |  | 229,699 |
Other long term borrowings |  | 1,824,913 |  |  | — |  |  | 1,929,827 |  |  | — |  |  | 1,929,827 |
Total term borrowings |  | 2,161,870 |  |  | — |  |  | 1,929,827 |  |  | 330,006 |  |  | 2,259,833 |
Derivative liabilities (b) |  | 109,448 |  |  | 45,051 |  |  | 47,257 |  |  | 17,140 |  |  | 109,448 |
Total liabilities |  | $ | 10,416,023 |  |  | $ | 45,051 |  |  | $ | 10,198,873 |  |  | $ | 347,146 |  |  | $ | 10,591,070 |
(a)In first quarter 2020, the Permanent Mortgage portfolio was combined into Consumer Real Estate portfolio, all prior periods were revised for comparability. (b)Classes are detailed in the recurring and nonrecurring measurement tables. (c)Level 1 primarily consists of mutual funds with readily determinable fair values. Level 3 includes restricted investments in FHLB-Cincinnati stock of $85.6 million and FRB stock of $205.6 million. The following table summarizes the book value and estimated fair value of financial instruments recorded in the Consolidated Balance Sheets as of December 31, 2019:
|  | December 31, 2019
|  | Book Value |  | Fair Value
(Dollars in thousands) |  |  | Level 1 |  | Level 2 |  | Level 3 |  | Total
Assets: |  |  |  |  |  |  |  |  |  |
Loans and leases and allowance for loan and lease 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 |  | 6,148,696 |  |  | — |  |  | — |  |  | 6,334,187 |  |  | 6,334,187 |
Credit card & other |  | 482,598 |  |  | — |  |  | — |  |  | 487,079 |  |  | 487,079 |
Total loans and leases and allowance for loan and lease 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 assets |  | 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: |  |  |  |  |  |  |  |  |  |
Deposits: |  |  |  |  |  |  |  |  |  |
Defined maturity |  | $ | 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 |
Certain previously reported amounts have been reclassified to agree with current presentation. (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 $76.0 million and FRB stock of $130.7 million. The following table presents the contractual amount and fair value of unfunded loan commitments and standby and other commitments as of September 30, 2020 and December 31, 2019:
|  | Contractual Amount |  | Fair Value
(Dollars in thousands) |  | September 30, 2020 |  | December 31, 2019 |  | September 30, 2020 |  | December 31, 2019
Unfunded Commitments: |  |  |  |  |  |  |  |
Loan commitments |  | $ | 20,627,190 |  |  | $ | 12,355,220 |  |  | $ | 1,823 |  |  | $ | 3,656 |
Standby and other commitments |  | 742,278 |  |  | 459,268 |  |  | 6,119 |  |  | 5,513 |

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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/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 + Details
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