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Allowance for Probable Loan Losses (Tables)

6 Months Ended

Jun. 30, 2013

Allowance for Probable Loan Losses

Summary of the transactions in the allowance for probable loan losses, by loan class

		Quarter ended June 30, 2013
		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 March 31,		$	20,926		$	11,053		$	20,651		$	609		$	3,868		$	4,011		$	820		$	1,030		$	62,968
Losses charge to allowance		(2,663		)	(120		)	(1		)	—			(27		)	(140		)	(105		)	—			(3,056		)
Recoveries credited to allowance		557			13			128			—			4			30			60			5			797
Net losses charged to allowance		(2,106		)	(107		)	127			—			(23		)	(110		)	(45		)	5			(2,259		)
Provision (credit) charged to operations		1,856			678			1,605			14			10			146			22			11			4,342
Balance at June 30,		$	20,676		$	11,624		$	22,383		$	623		$	3,855		$	4,047		$	797		$	1,046		$	65,051

		Quarter ended June 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 March 31,		$	24,577		$	19,766		$	21,810		$	849		$	4, 379		$	4,505		$	1,602		$	1,293		$	78,781
Losses charge to allowance		(3,064		)	(7,500		)	(4,482		)	—			(30		)	(399		)	(189		)	(5		)	(15,669		)
Recoveries credited to allowance		758			207			100			—			1			61			32			—			1,159
Net losses charged to allowance		(2,306		)	(7,293		)	(4,382		)	—			(29		)	(338		)	(157		)	(5		)	(14,510		)
Provision (credit) charged to operations		2,417			769			3,123			(46		)	(363		)	243			31			(67		)	6,107
Balance at June 30,		$	24,688		$	13,242		$	20,551		$	803		$	3,987		$	4,410		$	1,476		$	1,221		$	70,378

		Six Months Ended June 30, 2013
		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,		$	11,632		$	12,720		$	21,880		$	694		$	4,390		$	4,448		$	1,289		$	1,140		$	58,193
Losses charge to allowance		(5,326		)	(248		)	(61		)	—			(199		)	(395		)	(316		)	(20		)	(6,565		)
Recoveries credited to allowance		1,251			26			141			—			9			124			106			5			1,662
Net losses charged to allowance		(4,075		)	(222		)	80			—			(190		)	(271		)	(210		)	(15		)	(4,903		)
Provision (credit) charged to operations		13,119			(874		)	423			(71		)	(345		)	(130		)	(282		)	(79		)	11,761
Balance at June 30,		$	20,676		$	11,624		$	22,383		$	623		$	3,855		$	4,047		$	797		$	1,046		$	65,051

		Six Months Ended June 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		(6,488		)	(7,571		)	(12,476		)	—			(66		)	(711		)	(436		)	(5		)	(27,753		)
Recoveries credited to allowance		2,002			212			131			—			3			106			93			—			2,547
Net losses charged to allowance		(4,486		)	(7,359		)	(12,345		)	—			(63		)	(605		)	(343		)	(5		)	(25,206		)
Provision (credit) charged to operations		2,557			661			8,669			(200		)	(512		)	255			95			(133		)	11,392
Balance at June 30,		$	24,688		$	13,242		$	20,551		$	803		$	3,987		$	4,410		$	1,476		$	1,221		$	70,378

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

		June 30, 2013
		Loans individually evaluated for impairment						Loans collectively evaluated for impairment
		(Dollars in Thousands)
		Recorded Investment			Allowance			Recorded Investment			Allowance
Domestic
Commercial		$	35,120		$	10,961		$	841,878		$	9,715
Commercial real estate: other construction & land development		26,490			766			1,116,378			10,858
Commercial real estate: farmland & commercial		16,598			3,446			1,713,462			18,937
Commercial real estate: multifamily		324			—			81,613			623
Residential: first lien		4,367			—			441,481			3,855
Residential: junior lien		1,711			—			379,954			4,047
Consumer		1,239			—			66,838			797
Foreign		449			—			184,047			1,046
Total		$	86,298		$	15,173		$	4,825,651		$	49,878

		December 31, 2012
		Loans individually evaluated for impairment						Loans collectively evaluated for impairment
		(Dollars in Thousands)
		Recorded Investment			Allowance			Recorded Investment			Allowance
Domestic
Commercial		$	32,768		$	1,477		$	736,342		$	10,155
Commercial real estate: other construction & land development		28,660			539			1,119,009			12,181
Commercial real estate: farmland & commercial		13,945			2,730			1,659,377			19,150
Commercial real estate: multifamily		353			—			82,595			694
Residential: first lien		3,656			—			453,075			4,390
Residential: junior lien		1,850			—			379,886			4,448
Consumer		1,326			—			73,188			1,289
Foreign		447			—			188,527			1,140
Total		$	83,005		$	4,746		$	4,691,999		$	53,447

Loans accounted on non-accrual basis, by loan class

		June 30, 2013			December 31, 2012
		(Dollars in Thousands)
Domestic
Commercial		$	34,384		$	31,929
Commercial real estate: other construction & land development		24,240			26,410
Commercial real estate: farmland & commercial		14,335			11,681
Commercial real estate: multifamily		324			353
Residential: first lien		1,178			1,175
Residential: junior lien		64			175
Consumer		49			45
Foreign		13			—
Total non-accrual loans		$	74,587		$	71,768

Impaired loans, by loan class

		June 30, 2013
											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		$	18,170		$	18,170		$	10,961		$	18,174		$	10		$	18,184		$	21
Commercial real estate: other construction & land development		3,968			3,971			766			3,969			—			4,820			—
Commercial real estate: farmland & commercial		7,812			11,144			3,446			6,879			23			6,666			46
Total impaired loans with related allowance		$	29,950		$	33,285		$	15,173		$	29,022		$	33		$	29,670		$	67

		June 30, 2013
								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		$	16,950		$	17,580		$	17,309		$	—		$	16,475		$	—
Commercial real estate: other construction & land development		22,522			22,611			20,217			18			20,451			37
Commercial real estate: farmland & commercial		8,786			9,648			6,579			—			5,793			—
Commercial real estate: multifamily		324			324			329			—			337			—
Residential: first lien		4,367			4,490			4,605			39			4,222			72
Residential: junior lien		1,711			1,729			1,713			24			1,722			49
Consumer		1,239			1,244			1,236			—			1,241			—
Foreign		449			451			455			5			456			9
Total impaired loans with no related allowance		$	56,348		$	58,077		$	52,443		$	86		$	50,697		$	167

		December 31, 2012
											Year to Date
		Recorded Investment			Unpaid Principal Balance			Related Allowance			Average Recorded Investment			Interest Recognized
		(Dollars in Thousands)
Loans with Related Allowance
Domestic
Commercial		$	1,633		$	1,679		$	1,477		$	21,126		$	39
Commercial real estate: other construction & land development		3,671			3,671			539			6,608			—
Commercial real estate: farmland & commercial		6,678			9,923			2,730			7,342			92
Total impaired loans with related allowance		$	11,982		$	15,273		$	4,746		$	35,076		$	131

		December 31, 2012
								Year to Date
		Recorded Investment			Unpaid Principal Balance			Average Recorded Investment			Interest Recognized
		(Dollars in Thousands)
Loans with No Related Allowance
Domestic
Commercial		$	31,135		$	31,170		$	2,996		$	4
Commercial real estate: other construction & land development		24,989			25,160			39,449			141
Commercial real estate: farmland & commercial		7,267			9,340			16,536			8
Commercial real estate: multifamily		353			353			381			—
Residential: first lien		3,656			3,984			2,876			60
Residential: junior lien		1,850			1,944			1,939			104
Consumer		1,326			1,330			1,193			—
Foreign		447			447			166			6
Total impaired loans with no related allowance		$	71,023		$	73,728		$	65,536		$	323

		June 30, 2012
		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		$	24,271		$	—		$	24,417		$	10
Commercial real estate: other construction & land development		27,377			—			33,384			—
Commercial real estate: farmland & commercial		12,553			23			13,539			46
Residential: first lien		202			—			203			—
Total impaired loans with related allowance		$	64,403		$	23		$	71,543		$	56

		June 30, 2012
		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		$	3,798		$	1		$	3,808		$	1
Commercial real estate: other construction & land development		29,816			41			31,627			99
Commercial real estate: farmland & commercial		11,545			—			11,996			8
Commercial real estate: multifamily		387			—			394			—
Residential: first lien		2,681			11			2,596			16
Residential: junior lien		2,113			27			2,119			54
Consumer		1,178			—			1,323			—
Foreign		45			1			45			1
Total impaired loans with no related allowance		$	51,564		$	81		$	53,909		$	179

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

		June 30, 2013
		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		$	10,760		$	2,573		$	32,261		$	890		$	45,594		$	831,404		$	876,998
Commercial real estate: other construction & land development		709			174			35,560			12,895			36,443			1,106,425			1,142,868
Commercial real estate: farmland & commercial		6,709			3,907			7,959			1,935			18,575			1,711,485			1,730,060
Commercial real estate: multifamily		72			341			324			—			737			81,200			81,937
Residential: first lien		6,323			2,151			9,236			8,913			17,710			428,138			445,848
Residential: junior lien		590			19			1,914			1,879			2,523			379,142			381,665
Consumer		1,605			369			694			655			2,668			65,409			68,077
Foreign		867			563			20			7			1,450			183,046			184,496
Total past due loans		$	27,635		$	10,097		$	87,968		$	27,174		$	125,700		$	4,786,249		$	4,911,949

		December 31, 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		$	4,393		$	471		$	3,386		$	2,689		$	8,250		$	760,860		$	769,110
Commercial real estate: other construction & land development		1,107			2,300			24,225			497			27,632			1,120,037			1,147,669
Commercial real estate: farmland & commercial		3,127			21,272			2,310			929			26,709			1,646,613			1,673,322
Commercial real estate: multifamily		685			—			353			—			1,038			81,910			82,948
Residential: first lien		4,305			2,510			10,645			9,657			17,460			439,271			456,731
Residential: junior lien		2,035			410			259			115			2,704			379,032			381,736
Consumer		1,598			404			915			882			2,917			71,597			74,514
Foreign		2,257			1,005			264			264			3,526			185,448			188,974
Total past due loans		$	19,507		$	28,372		$	42,357		$	15,033		$	90,236		$	4,684,768		$	4,775,004

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

					June 30, 2013
		Pass			Special Review			Watch List - Pass			Watch List - Substandard			Watch List - Impaired
					(Dollars in Thousands)
Domestic
Commercial		$	777,045		$	4,317		$	16,048		$	44,468		$	35,120
Commercial real estate: other construction & land development		1,052,052			37,332			1,920			25,074			26,490
Commercial real estate: farmland & commercial		1,557,457			110,783			20,165			25,057			16,598
Commercial real estate: multifamily		81,613			—			—			—			324
Residential: first lien		435,272			509			—			5,700			4,367
Residential: junior lien		378,075			76			—			1,803			1,711
Consumer		66,838			—			—			—			1,239
Foreign		181,864			2,183			—			—			449
Total		$	4,530,216		$	155,200		$	38,133		$	102,102		$	86,298

						December 31, 2012
		Pass				Special Review			Watch List - Pass			Watch List - Substandard			Watch List - Impaired
					(Dollars in Thousands)
Domestic
Commercial		$	675,263			$	4,278		$	16,535		$	40,266		$	32,768
Commercial real estate: other construction & land development		1,038,749				55,079			2,614			22,567			28,660
Commercial real estate: farmland & commercial		1,486,572				109,144			46,316			17,345			13,945
Commercial real estate: multifamily		82,542				—			53			—			353
Residential: first lien		446,218				519			—			6,338			3,656
Residential: junior lien		378,000				77			309			1,500			1,850
Consumer		73,188				—			—			—			1,326
Foreign		188,499				—			28			—			447
Total		$	4,369,031			$	169,097		$	65,855		$	88,016		$	83,005

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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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-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

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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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