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Allowance for Probable Loan Losses (Tables)

9 Months Ended

Sep. 30, 2014

Allowance for Probable Loan Losses

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

		Quarter Ended September 30, 2014
		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,		$	28,006		$	13,006		$	19,538		$	786		$	3,721		$	4,736		$	706		$	1,038		$	71,537
Losses charge to allowance		(2,920		)	(43		)	(38		)	—			(131		)	(242		)	(146		)	—			(3,520		)
Recoveries credited to allowance		740			14			42			—			11			40			47			—			894
Net (losses) gains charged to allowance		(2,180		)	(29		)	4			—			(120		)	(202		)	(99		)	—			(2,626		)
Provision (credit) charged to operations		2,454			852			(701		)	(41		)	27			164			79			(18		)	2,816
Balance at September 30,		$	28,280		$	13,829		$	18,841		$	745		$	3,628		$	4,698		$	686		$	1,020		$	71,727

		Quarter Ended September 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 June 30,		$	20,676		$	11,624		$	22,383		$	623		$	3,855		$	4,047		$	797		$	1,046		$	65,051
Losses charge to allowance		(3,540		)	(2		)	—			—			(22		)	(149		)	(130		)	(2		)	(3,845		)
Recoveries credited to allowance		658			10			9			—			45			80			21			—			823
Net (losses) gains charged to allowance		(2,882		)	8			9			—			23			(69		)	(109		)	(2		)	(3,022		)
Provision (credit) charged to operations		3,370			(10		)	1,549			112			186			404			124			65			5,800
Balance at September 30,		$	21,164		$	11,622		$	23,941		$	735		$	4,064		$	4,382		$	812		$	1,109		$	67,829

		Nine Months Ended September 30, 2014
		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,		$	22,433		$	12,541		$	24,467		$	776		$	3,812		$	4,249		$	750		$	1,133		$	70,161
Losses charge to allowance		(7,780		)	(442		)	(208		)	—			(261		)	(395		)	(555		)	(50		)	(9,691		)
Recoveries credited to allowance		2,156			66			100			—			16			140			194			46			2,718
Net losses charged to allowance		(5,624		)	(376		)	(108		)	—			(245		)	(255		)	(361		)	(4		)	(6,973		)
Provision (credit) charged to operations		11,471			1,664			(5,518		)	(31		)	61			704			297			(109		)	8,539
Balance at September 30,		$	28,280		$	13,829		$	18,841		$	745		$	3,628		$	4,698		$	686		$	1,020		$	71,727

		Nine Months Ended September 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		(8,866		)	(250		)	(61		)	—			(221		)	(544		)	(446		)	(22		)	(10,410		)
Recoveries credited to allowance		1,909			36			150			—			54			204			127			5			2,485
Net (losses) gains charged to allowance		(6,957		)	(214		)	89			—			(167		)	(340		)	(319		)	(17		)	(7,925		)
Provision (credit) charged to operations		16,489			(884		)	1,972			41			(159		)	274			(158		)	(14		)	17,561
Balance at September 30,		$	21,164		$	11,622		$	23,941		$	735		$	4,064		$	4,382		$	812		$	1,109		$	67,829

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

		September 30, 2014
		Loans individually evaluated for impairment						Loans collectively evaluated for impairment
		(Dollars in Thousands)
		Recorded Investment			Allowance			Recorded Investment			Allowance
Domestic
Commercial		$	40,195		$	16,302		$	1,219,188		$	11,978
Commercial real estate: other construction & land development		11,535			2,022			1,402,377			11,807
Commercial real estate: farmland & commercial		15,771			2,984			1,729,809			15,857
Commercial real estate: multifamily		251			—			100,468			745
Residential: first lien		5,457			—			412,101			3,628
Residential: junior lien		2,933			—			467,243			4,698
Consumer		1,408			—			60,585			686
Foreign		417			—			190,840			1,020
Total		$	77,967		$	21,308		$	5,582,611		$	50,419

		December 31, 2013
		Loans individually evaluated for impairment						Loans collectively evaluated for impairment
		(Dollars in Thousands)
		Recorded Investment			Allowance			Recorded Investment			Allowance
Domestic
Commercial		$	34,183		$	12,234		$	1,008,459		$	10,199
Commercial real estate: other construction & land development		13,976			852			1,194,532			11,689
Commercial real estate: farmland & commercial		16,038			2,916			1,734,001			21,551
Commercial real estate: multifamily		295			—			101,803			776
Residential: first lien		6,153			—			432,309			3,812
Residential: junior lien		3,206			—			406,024			4,249
Consumer		1,606			—			64,808			750
Foreign		436			—			181,406			1,133
Total		$	75,893		$	16,002		$	5,123,342		$	54,159

Loans accounted on non-accrual basis, by loan class

		September 30, 2014			December 31, 2013
		(Dollars in Thousands)
Domestic
Commercial		$	40,140		$	34,110
Commercial real estate: other construction & land development		9,281			11,726
Commercial real estate: farmland & commercial		13,508			13,775
Commercial real estate: multifamily		251			295
Residential: first lien		516			1,266
Residential: junior lien		1,549			1,576
Consumer		39			75
Total non-accrual loans		$	65,284		$	62,823

Impaired loans, by loan class

		September 30, 2014
											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		$	17,659		$	17,685		$	16,302		$	17,677		$	—		$	17,550		$	—
Commercial real estate: other construction & land development		7,344			7,386			2,022			7,329			—			7,326			—
Commercial real estate: farmland & commercial		7,427			7,789			2,984			7,519			23			6,839			69
Total impaired loans with related allowance		$	32,430		$	32,860		$	21,308		$	32,525		$	23		$	31,715		$	69

		September 30, 2014
								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		$	22,536		$	22,606		$	21,265		$	1		$	19,557		$	3
Commercial real estate: other construction & land development		4,191			4,262			4,192			19			5,121			56
Commercial real estate: farmland & commercial		8,344			9,664			8,418			—			8,643			—
Commercial real estate: multifamily		251			251			256			—			270			—
Residential: first lien		5,457			5,507			5,648			64			6,028			191
Residential: junior lien		2,933			2,954			2,992			22			3,080			69
Consumer		1,408			1,410			1,408			1			1,407			3
Foreign		417			417			420			5			426			14
Total impaired loans with no related allowance		$	45,537		$	47,071		$	44,599		$	112		$	44,532		$	336

		December 31, 2013
					Unpaid						Year to Date
		Recorded Investment			Principal Balance			Related Allowance			Average Recorded Investment			Interest Recognized
		(Dollars in Thousands)
Loans with Related Allowance
Domestic
Commercial		$	17,178		$	17,177		$	12,234		$	18,019		$	38
Commercial real estate: other construction & land development		6,818			6,825			852			6,058			—
Commercial real estate: farmland & commercial		7,259			10,697			2,916			7,167			92
Total impaired loans with related allowance		$	31,255		$	34,699		$	16,002		$	31,244		$	130

		December 31, 2013
								Year to Date
		Recorded Investment			Unpaid Principal Balance			Average Recorded Investment			Interest Recognized
		(Dollars in Thousands)
Loans with No Related Allowance
Domestic
Commercial		$	17,005		$	17,023		$	16,778		$	2
Commercial real estate: other construction & land development		7,158			7,187			18,164			74
Commercial real estate: farmland & commercial		8,779			9,949			7,313			—
Commercial real estate: multifamily		295			295			322			—
Residential: first lien		6,153			6,258			4,860			179
Residential: junior lien		3,206			3,226			2,347			99
Consumer		1,606			1,612			1,380			1
Foreign		436			436			452			19
Total impaired loans with no related allowance		$	44,638		$	45,986		$	51,616		$	374

		September 30, 2013
		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		$	17,884		$	9		$	17,898		$	29
Commercial real estate: other construction & land development		6,821			—			5,804			—
Commercial real estate: farmland & commercial		7,771			23			7,034			69
Total impaired loans with related allowance		$	32,476		$	32		$	30,736		$	98

		September 30, 2013
		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		$	17,238		$	—		$	16,915		$	—
Commercial real estate: other construction & land development		22,414			17			20,788			53
Commercial real estate: farmland & commercial		8,775			—			6,787			—
Commercial real estate: multifamily		316			—			330			—
Residential: first lien		4,878			45			4,441			117
Residential: junior lien		2,731			25			2,059			74
Consumer		1,458			—			1,313			—
Foreign		457			5			456			14
Total impaired loans with no related allowance		$	58,267		$	92		$	53,089		$	258

Loans accounted for as trouble debt restructuring, by loan class

		September 30, 2014			December 31, 2013
		(Dollars in Thousands)
Domestic
Commercial		$	2,512		$	150
Commercial real estate: other construction & land development		2,255			8,860
Commercial real estate: farmland & commercial		4,556			2,863
Residential: first lien		4,941			4,887
Residential: junior lien		1,384			1,631
Consumer		1,368			1,531
Foreign		417			436
Total trouble debt restructuring		$	17,433		$	20,358

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

		September 30, 2014
		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		$	7,780		$	3,183		$	46,840		$	11,510		$	57,803		$	1,201,580		$	1,259,383
Commercial real estate: other construction & land development		2,591			16			8,454			204			11,061			1,402,851			1,413,912
Commercial real estate: farmland & commercial		14,466			878			8,475			892			23,819			1,721,761			1,745,580
Commercial real estate: multifamily		878			—			251			—			1,129			99,590			100,719
Residential: first lien		7,451			1,680			3,409			3,016			12,540			405,018			417,558
Residential: junior lien		844			164			2,033			508			3,041			467,135			470,176
Consumer		986			202			653			621			1,841			60,152			61,993
Foreign		1,392			559			170			170			2,121			189,136			191,257
Total past due loans		$	36,388		$	6,682		$	70,285		$	16,921		$	113,355		$	5,547,223		$	5,660,578

		December 31, 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		$	4,240		$	538		$	36,066		$	2,051		$	40,844		$	1,001,798		$	1,042,642
Commercial real estate: other construction & land development		1,042			—			9,942			62			10,984			1,197,524			1,208,508
Commercial real estate: farmland & commercial		6,216			520			6,990			417			13,726			1,736,313			1,750,039
Commercial real estate: multifamily		39			142			295			—			476			101,622			102,098
Residential: first lien		4,758			3,046			4,541			3,518			12,345			426,117			438,462
Residential: junior lien		606			198			1,900			368			2,704			406,526			409,230
Consumer		1,523			469			803			781			2,795			63,619			66,414
Foreign		1,467			417			—			—			1,884			179,958			181,842
Total past due loans		$	19,891		$	5,330		$	60,537		$	7,197		$	85,758		$	5,113,477		$	5,199,235

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

		September 30, 2014
		Pass			Special Review			Watch List - Pass			Watch List - Substandard			Watch List - Impaired
		(Dollars in Thousands)
Domestic
Commercial		$	1,165,427		$	992		$	1,759		$	51,010		$	40,195
Commercial real estate: other construction & land development		1,347,079			340			10,561			44,397			11,535
Commercial real estate: farmland & commercial		1,630,133			8,114			20,690			70,872			15,771
Commercial real estate: multifamily		99,649			—			—			819			251
Residential: first lien		411,888			112			—			101			5,457
Residential: junior lien		466,798			—			—			445			2,933
Consumer		60,452			—			—			133			1,408
Foreign		190,840			—			—			—			417
Total		$	5,372,266		$	9,558		$	33,010		$	167,777		$	77,967

		December 31, 2013
		Pass			Special Review			Watch List - Pass			Watch List - Substandard			Watch List - Impaired
		(Dollars in Thousands)
Domestic
Commercial		$	955,522		$	2,270		$	4,389		$	46,278		$	34,183
Commercial real estate: other construction & land development		1,167,295			14,247			9,318			3,672			13,976
Commercial real estate: farmland & commercial		1,635,179			56,438			21,912			20,472			16,038
Commercial real estate: multifamily		100,948			—			—			855			295
Residential: first lien		432,067			122			—			120			6,153
Residential: junior lien		405,731			—			—			293			3,206
Consumer		64,808			—			—			—			1,606
Foreign		180,837			—			—			569			436
Total		$	4,942,387		$	73,077		$	35,619		$	72,259		$	75,893

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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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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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Tabular disclosure of financing receivables and troubled debt restructurings.

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 33

-URI http://asc.fasb.org/extlink&oid=35738203&loc=SL6953676-111524

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