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Allowance for Probable Loan Losses (Tables)

9 Months Ended

Sep. 30, 2012

Allowance for Probable Loan Losses

Summary of the transactions in the allowance for probable loan losses

		Quarter ended September 30, 2012
		Domestic																					Foreign
		Commercial			Commercial real estate: other construction & land development			Commercial real estate: farmland & commercial			Commercial real estate: multifamily			Residential: first lien			Residential: junior lien			Consumer			Foreign			Total
		(Dollars in Thousands)
Balance at June 30,		$	24,688		$	13,242		$	20,551		$	803		$	3,987		$	4,410		$	1,476		$	1,221		$	70,378
Losses charge to allowance		(3,521		)	(3		)	(1		)	—			(63		)	(282		)	(159		)	(7		)	(4,036		)
Recoveries credited to allowance		821			13			32			—			4			62			58			—			990
Net losses charged to allowance		(2,700		)	10			31			—			(59		)	(220		)	(101		)	(7		)	(3,046		)
Provision (credit) charged to operations		3,312			44			1,138			(27		)	272			626			31			(47		)	5,349
Balance at September 30,		$	25,300		$	13,296		$	21,720		$	776		$	4,200		$	4,816		$	1,406		$	1,167		$	72,681

		Quarter ended September 30, 2011
		Domestic																					Foreign
		Commercial			Commercial real estate: other construction & land development			Commercial real estate: farmland & commercial			Commercial real estate: multifamily			Residential: first lien			Residential: junior lien			Consumer			Foreign			Total
		(Dollars in Thousands)
Balance at June 30,		$	20,627		$	20,076		$	21,328		$	854		$	6,110		$	5,533		$	2,378		$	1,575		$	78,481
Losses charge to allowance		(5,054		)	(240		)	(1,310		)	—			(42		)	(413		)	(180		)	—			(7,239		)
Recoveries credited to allowance		1,311			59			41			—			1			15			63			4			1,494
Net losses charged to allowance		(3,743		)	(181		)	(1,269		)	—			(41		)	(398		)	(117		)	4			(5,745		)
Provision (credit) charged to operations		2,696			(1,613		)	3,885			195			(270		)	991			(143		)	(71		)	5,670
Balance at September 30,		$	19,580		$	18,282		$	23,944		$	1,049		$	5,799		$	6,126		$	2,118		$	1,508		$	78,406

		Nine Months Ended September 30, 2012
		Domestic																					Foreign
		Commercial			Commercial real estate: other construction & land development			Commercial real estate: farmland & commercial			Commercial real estate: multifamily			Residential: first lien			Residential: junior lien			Consumer			Foreign			Total
		(Dollars in Thousands)
Balance at December 31,		$	26,617		$	19,940		$	24,227		$	1,003		$	4,562		$	4,760		$	1,724		$	1,359		$	84,192
Losses charge to allowance		(10,009		)	(7,574		)	(12,477		)	—			(129		)	(993		)	(595		)	(12		)	(31,789		)
Recoveries credited to allowance		2,823			225			163			—			7			168			151			—			3,537
Net losses charged to allowance		(7,186		)	(7,349		)	(12,314		)	—			(122		)	(825		)	(444		)	(12		)	(28,252		)
Provision (credit) charged to operations		5,869			705			9,807			(227		)	(240		)	881			126			(180		)	16,741
Balance at September 30,		$	25,300		$	13,296		$	21,720		$	776		$	4,200		$	4,816		$	1,406		$	1,167		$	72,681

		Nine Months Ended September 30, 2011
		Domestic																					Foreign
		Commercial			Commercial real estate: other construction & land development			Commercial real estate:  farmland & commercial			Commercial real estate: multifamily			Residential: first lien			Residential: junior lien			Consumer			Foreign			Total
		(Dollars in Thousands)
Balance at December 31,		$	22,046		$	26,695		$	16,340		$	53		$	10,059		$	2,611		$	6,241		$	437		$	84,482
Losses charge to allowance		(11,873		)	(1,458		)	(1,955		)	—			(701		)	(979		)	(750		)	(13		)	(17,729		)
Recoveries credited to allowance		2,982			133			235			—			5			279			181			5			3,820
Net losses charged to allowance		(8,891		)	(1,325		)	(1,720		)	—			(696		)	(700		)	(569		)	(8		)	(13,909		)
Provision (credit) charged to operations		6,425			(7,088		)	9,324			996			(3,564		)	4,215			(3,554		)	1,079			7,833
Balance at September 30,		$	19,580		$	18,282		$	23,944		$	1,049		$	5,799		$	6,126		$	2,118		$	1,508		$	78,406

Loans individually or collectively evaluated for impairment and related allowance, by loan class

		September 30, 2012
		Loans individually evaluated for impairment						Loans collectively evaluated for impairment
		(Dollars in Thousands)
		Recorded Investment			Allowance			Recorded Investment			Allowance
Domestic
Commercial		$	23,516		$	13,966		$	793,200		$	11,334
Commercial real estate: other construction & land development		33,949			568			1,158,324			12,728
Commercial real estate: farmland & commercial		20,882			3,234			1,650,049			18,486
Commercial real estate: multifamily		368			—			97,165			776
Residential: first lien		3,487			23			447,821			4,177
Residential: junior lien		1,857			—			379,974			4,816
Consumer		1,273			—			78,181			1,406
Foreign		92			—			192,890			1,167
Total		$	85,424		$	17,791		$	4,797,604		$	54,890

		December 31, 2011
		Loans individually evaluated for impairment						Loans collectively evaluated for impairment
		(Dollars in Thousands)
		Recorded Investment			Allowance			Recorded Investment			Allowance
Domestic
Commercial		$	27,603		$	14,402		$	746,213		$	12,215
Commercial real estate: other construction & land development		60,428			3,073			1,212,961			16,867
Commercial real estate: farmland & commercial		42,231			9,754			1,622,456			14,473
Commercial real estate: multifamily		411			—			121,188			1,003
Residential: first lien		2,290			23			493,432			4,539
Residential: junior lien		1,962			—			398,186			4,760
Consumer		1,334			—			92,775			1,724
Foreign		46			—			229,959			1,359
Total		$	136,305		$	27,252		$	4,917,170		$	56,940

Loans accounted on non-accrual basis, by loan class

		September 30, 2012			December 31, 2011
		(Dollars in Thousands)
Domestic
Commercial		$	22,662		$	26,819
Commercial real estate: other construction & land development		31,698			54,336
Commercial real estate: farmland & commercial		18,619			34,910
Commercial real estate: multifamily		368			411
Residential: first lien		1,796			1,848
Residential: junior lien		235			135
Consumer		42			46
Foreign		47			—
Total non-accrual loans		$	75,467		$	118,505

Impaired loans, by loan class

		September 30, 2012
											Quarter to Date						Year to Date
		Recorded Investment			Unpaid Principal Balance			Related Allowance			Average Recorded Investment			Interest Recognized			Average Recorded Investment			Interest Recognized
		(Dollars in Thousands)
Loans with Related Allowance
Domestic
Commercial		$	22,704		$	22,704		$	13,966		$	22,729		$	10		$	22,517		$	29
Commercial real estate: other construction & land development		3,671			3,671			568			3,671			—			23,479			—
Commercial real estate: farmland & commercial		6,284			9,439			3,234			7,117			23			11,518			69
Residential: first lien		197			276			23			198			—			202			—
Total impaired loans with related allowance		$	32,856		$	36,090		$	17,791		$	33,715		$	33		$	57,716		$	98

		September 30, 2012
								Quarter to Date						Year to Date
		Recorded Investment			Unpaid Principal Balance			Average Recorded Investment			Interest Recognized			Average Recorded Investment			Interest Recognized
		(Dollars in Thousands)
Loans with No Related Allowance
Domestic
Commercial		$	812		$	956		$	840		$	1		$	538		$	3
Commercial real estate: other construction & land development		30,278			30,417			26,689			23			27,632			122
Commercial real estate: farmland & commercial		14,598			15,315			14,069			—			14,850			8
Commercial real estate: multifamily		368			368			374			—			388			—
Residential: first lien		3,290			3,402			2,957			15			2,485			31
Residential: junior lien		1,857			1,950			1,836			25			1,958			79
Consumer		1,273			1,276			1,271			—			1,149			—
Foreign		92			92			92			—			61			1
Total impaired loans with no related allowance		$	52,568		$	53,776		$	48,128		$	64		$	49,061		$	244

		December 31, 2011
											Year to Date
		Recorded Investment			Unpaid Principal Balance			Related Allowance			Average Recorded Investment			Interest Recognized
		(Dollars in Thousands)
Loans with Related Allowance
Domestic
Commercial		$	24,108		$	24,108		$	14,402		$	24,145		$	41
Commercial real estate: other construction & land development		34,417			34,432			3,073			34,709			—
Commercial real estate: farmland & commercial		28,636			28,671			9,754			28,883			817
Residential: first lien		208			208			23			214			—
Total impaired loans with related allowance		$	87,369		$	87,419		$	27,252		$	87,951		$	858

		December 31, 2011
								Year to Date
		Recorded Investment			Unpaid Principal Balance			Average Recorded Investment			Interest Recognized
		(Dollars in Thousands)
Loans with No Related Allowance
Domestic
Commercial		$	3,495		$	3,932		$	3,942		$	20
Commercial real estate: other construction & land development		26,011			26,112			27,722			128
Commercial real estate: farmland & commercial		13,595			15,394			16,271			102
Commercial real estate: multifamily		411			411			439			—
Residential: first lien		2,082			2,220			2,230			27
Residential: junior lien		1,962			1,970			1,980			118
Consumer		1,334			1,338			1,729			—
Foreign		46			46			46			4
Total impaired loans with no related allowance		$	48,936		$	51,423		$	54,359		$	399

		September 30, 2011
		Quarter to Date						Year to Date
		Average Recorded Investment			Interest Recognized			Average Recorded Investment			Interest Recognized
		(Dollars in Thousands)
Loans with Related Allowance
Domestic
Commercial		$	23,007		$	10		$	23,036		$	30
Commercial real estate: other construction & land development		34,258			—			31,132			—
Commercial real estate: farmland & commercial		24,833			194			22,759			607
Residential: first lien		389			—			1,205			—
Total impaired loans with related allowance		$	82,487		$	204		$	78,132		$	637

		September 30, 2011
		Quarter to Date						Year to Date
		Average Recorded Investment			Interest Recognized			Average Recorded Investment			Interest Recognized
		(Dollars in Thousands)
Loans with No Related Allowance
Domestic
Commercial		$	572		$	—		$	459		$	—
Commercial real estate: other construction & land development		21,153			58			25,972			58
Commercial real estate: farmland & commercial		11,686			48			7,487			48
Commercial real estate: multifamily		432			—			447			—
Residential: first lien		1,470			10			1,720			15
Residential: junior lien		1,725			34			1,749			86
Consumer		1,288			—			1,192			—
Foreign		—			—			2			—
Total impaired loans with no related allowance		$	38,326		$	150		$	39,028		$	207

Information regarding the aging of past due loans, by loan class

		September 30, 2012
		30 – 59 Days			60 – 89 Days			90 Days or Greater			90 Days or greater & still accruing			Total Past due			Current			Total Portfolio
		(Dollars in Thousands)
Domestic
Commercial		$	6,497		$	6,764		$	24,902		$	24,239		$	38,163		$	778,553		$	816,716
Commercial real estate: other construction & land development		3,855			25,458			18,716			864			48,029			1,144,244			1,192,273
Commercial real estate: farmland & commercial		3,288			2,298			8,486			537			14,072			1,656,859			1,670,931
Commercial real estate: multifamily		161			—			504			137			665			96,868			97,533
Residential: first lien		3,754			2,272			10,892			9,470			16,918			434,390			451,308
Residential: junior lien		1,007			354			442			223			1,803			380,028			381,831
Consumer		1,926			348			809			793			3,083			76,371			79,454
Foreign		2,194			931			151			104			3,276			189,706			192,982
Total past due loans		$	22,682		$	38,425		$	64,902		$	36,367		$	126,009		$	4,757,019		$	4,883,028

		December 31, 2011
		30 – 59 Days			60 – 89 Days			90 Days or Greater			90 Days or greater & still accruing			Total Past due			Current			Total Portfolio
		(Dollars in Thousands)
Domestic
Commercial		$	5,180		$	1,369		$	1,842		$	1,490		$	8,391		$	765,425		$	773,816
Commercial real estate: other construction & land development		23,426			4,360			49,887			979			77,673			1,195,716			1,273,389
Commercial real estate: farmland & commercial		9,467			10,269			7,879			1,231			27,615			1,637,072			1,664,687
Commercial real estate: multifamily		450			—			411			—			861			120,738			121,599
Residential: first lien		6,207			2,757			10,295			9,382			19,259			476,463			495,722
Residential: junior lien		1,433			378			368			320			2,179			397,969			400,148
Consumer		1,643			408			912			866			2,963			91,146			94,109
Foreign		666			53			20			20			739			229,266			230,005
Total past due loans		$	48,472		$	19,594		$	71,614		$	14,288		$	139,680		$	4,913,795		$	5,053,475

Summary of the loan portfolio by credit quality indicator, by loan class

		September 30, 2012
		Pass			Special Review			Watch List - Pass			Watch List - Substandard			Watch List - Impaired
		(Dollars in Thousands)
Domestic
Commercial		$	698,626		$	5,154		$	4,956		$	84,464		$	23,516
Commercial real estate: other construction & land development		1,116,692			14,810			6,711			20,111			33,949
Commercial real estate: farmland & commercial		1,500,498			87,246			41,935			20,370			20,882
Commercial real estate: multifamily		97,111			—			—			54			368
Residential: first lien		440,959			526			—			6,336			3,487
Residential: junior lien		378,087			78			309			1,500			1,857
Consumer		78,146			—			35			—			1,273
Foreign		192,852			—			38			—			92
Total		$	4,502,971		$	107,814		$	53,984		$	132,835		$	85,424

		December 31, 2011
		Pass			Special Review			Watch List - Pass			Watch List -Substandard			Watch List - Impaired
		(Dollars in Thousands)
Domestic
Commercial		$	655,154		$	5,279		$	6,361		$	79,419		$	27,603
Commercial real estate: other construction & land development		1,058,843			76,722			11,083			66,313			60,428
Commercial real estate: farmland & commercial		1,449,822			83,581			40,510			48,543			42,231
Commercial real estate: multifamily		121,188			—			—			—			411
Residential: first lien		490,924			132			974			1,402			2,290
Residential: junior lien		397,861			—			319			6			1,962
Consumer		92,714			—			41			20			1,334
Foreign		229,898			—			61			—			46
Total		$	4,496,404		$	165,714		$	59,349		$	195,703		$	136,305

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Tabular disclosure of financing receivables (examples of financing receivables include loans, trade accounts receivable and notes receivable) and activity in the allowance for credit losses account.

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-Name Accounting Standards Codification

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Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics.

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Tabular disclosure of financing receivables that are past due but not impaired, financing receivables that are 90 days past due and still accruing, and financing receivables on nonaccrual status.

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Tabular disclosure of the activity in the total allowance for credit losses related to financing receivables (such as loans or lease receivables) for entities that have an unclassified balance sheet, including the balance in the allowance at the beginning and end of each period, additions charged to operations, direct write-downs charged against the allowance, and recoveries of amounts previously charged off.

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Tabular disclosure of nonaccrual and past due financing receivables (such as loans and trade receivables), including: (a) the recorded investment in loans and trade receivables, if applicable, on nonaccrual status as of each balance sheet date (b) the recorded investment in loans and trade receivables, if applicable, past due 90 days or more and still accruing.

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