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Allowance for Probable Loan Losses (Tables)

6 Months Ended

Jun. 30, 2015

Allowance for Probable Loan Losses

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

		Three Months Ended June 30, 2015
		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,		$	23,519		$	14,369		$	17,976		$	840		$	3,573		$	4,261		$	644		$	1,069		$	66,251
Losses charge to allowance		(13,073		)	(685		)	(339		)	—			(1		)	(5		)	(239		)	—			(14,342		)
Recoveries credited to allowance		534			38			7			—			10			145			124			4			862
Net (losses) recoveries charged to allowance		(12,539		)	(647		)	(332		)	—			9			140			(115		)	4			(13,480		)
Provision charged to operations		7,922			(198		)	241			(155		)	(148		)	(93		)	96			102			7,767
Balance at June 30,		$	18,902		$	13,524		$	17,885		$	685		$	3,434		$	4,308		$	625		$	1,175		$	60,538

		Three Months Ended June 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 March 31,		$	27,923		$	13,475		$	18,934		$	819		$	3,524		$	3,968		$	748		$	1,017		$	70,408
Losses charge to allowance		(2,379		)	(399		)	(170		)	—			(103		)	(7		)	(222		)	(47		)	(3,327		)
Recoveries credited to allowance		620			21			35			—			1			67			67			—			811
Net (losses) recoveries charged to allowance		(1,759		)	(378		)	(135		)	—			(102		)	60			(155		)	(47		)	(2,516		)
Provision charged to operations		1,842			(91		)	739			(33		)	299			708			113			68			3,645
Balance at June 30,		$	28,006		$	13,006		$	19,538		$	786		$	3,721		$	4,736		$	706		$	1,038		$	71,537

		Six Months Ended June 30, 2015
		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,		$	22,352		$	12,955		$	18,683		$	846		$	3,589		$	4,683		$	660		$	1,060		$	64,828
Losses charge to allowance		(15,382		)	(685		)	(356		)	—			(91		)	(102		)	(413		)	—			(17,029		)
Recoveries credited to allowance		1,330			39			813			—			24			251			130			8			2,595
Net (losses) recoveries charged to allowance		(14,052		)	(646		)	457			—			(67		)	149			(283		)	8			(14,434		)
Provision charged to operations		10,602			1,215			(1,255		)	(161		)	(88		)	(524		)	248			107			10,144
Balance at June 30,		$	18,902		$	13,524		$	17,885		$	685		$	3,434		$	4,308		$	625		$	1,175		$	60,538

		Six Months Ended June 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		(4,860		)	(399		)	(170		)	—			(130		)	(153		)	(409		)	(50		)	(6,171		)
Recoveries credited to allowance		1,416			52			58			—			5			100			147			46			1,824
Net losses charged to allowance		(3,444		)	(347		)	(112		)	—			(125		)	(53		)	(262		)	(4		)	(4,347		)
Provision charged to operations		9,017			812			(4,817		)	10			34			540			218			(91		)	5,723
Balance at June 30,		$	28,006		$	13,006		$	19,538		$	786		$	3,721		$	4,736		$	706		$	1,038		$	71,537

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

		June 30, 2015
		(Dollars in Thousands)
		Loans individually evaluated for impairment						Loans collectively evaluated for impairment
		Recorded Investment			Allowance			Recorded Investment			Allowance
Domestic
Commercial		$	33,198		$	1,200		$	997,370		$	17,702
Commercial real estate: other construction & land development		6,688			1,142			1,550,192			12,382
Commercial real estate: farmland & commercial		9,629			505			1,908,036			17,380
Commercial real estate: multifamily		827			—			93,176			685
Residential: first lien		5,372			—			409,091			3,434
Residential: junior lien		1,260			—			512,507			4,308
Consumer		1,158			—			56,808			625
Foreign		399			—			188,751			1,175
Total		$	58,531		$	2,847		$	5,715,931		$	57,691

		December 31, 2014
		(Dollars in Thousands)
		Loans individually evaluated for impairment						Loans collectively evaluated for impairment
		Recorded Investment			Allowance			Recorded Investment			Allowance
Domestic
Commercial		$	40,175		$	9,112		$	1,049,311		$	13,240
Commercial real estate: other construction & land development		10,876			1,890			1,404,101			11,065
Commercial real estate: farmland & commercial		14,166			1,219			1,887,233			17,464
Commercial real estate: multifamily		835			—			115,864			846
Residential: first lien		5,840			—			416,186			3,589
Residential: junior lien		2,895			—			485,405			4,683
Consumer		1,384			—			59,753			660
Foreign		—			—			185,221			1,060
Total		$	76,171		$	12,221		$	5,603,074		$	52,607

Loans accounted on non-accrual basis, by loan class

		June 30, 2015			December 31, 2014
		(Dollars in Thousands)
Domestic
Commercial		$	33,145		$	40,121
Commercial real estate: other construction & land development		4,434			8,621
Commercial real estate: farmland & commercial		7,366			11,903
Commercial real estate: multifamily		806			835
Residential: first lien		422			527
Residential: junior lien		19			1,523
Consumer		35			29
Total non-accrual loans		$	46,227		$	63,559

Impaired loans, by loan class

		June 30, 2015
											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		$	11,780		$	21,862		$	1,200		$	15,121		$	—		$	17,828		$	—
Commercial real estate: other construction & land development		3,502			3,502			1,142			3,652			—			4,988			—
Commercial real estate: farmland & commercial		3,529			3,730			505			3,533			23			4,310			46
Total impaired loans with related allowance		$	18,811		$	29,094		$	2,847		$	22,306		$	23		$	27,126		$	46

		June 30, 2015
								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		$	21,418		$	22,303		$	20,752		$	1		$	20,288		$	2
Commercial real estate: other construction & land development		3,186			3,499			3,291			19			3,451			37
Commercial real estate: farmland & commercial		6,100			7,191			6,688			—			7,778			—
Commercial real estate: multifamily		827			827			832			—			839			1
Residential: first lien		5,372			5,430			5,289			61			5,329			123
Residential: junior lien		1,260			1,281			1,317			19			1,346			39
Consumer		1,158			1,158			1,153			1			1,171			1
Foreign		399			399			401			4			404			9
Total impaired loans with no related allowance		$	39,720		$	42,088		$	39,723		$	105		$	40,606		$	212

		December 31, 2014
		Recorded  Investment			Unpaid  Principal  Balance			Related  Allowance			Average  Recorded  Investment			Interest  Recognized
		(Dollars in Thousands)
Loans with Related Allowance
Domestic
Commercial		$	19,944		$	20,026		$	9,112		$	19,313		$	—
Commercial real estate: other construction & land development		6,714			6,949			1,890			7,183			—
Commercial real estate: farmland & commercial		5,107			5,257			1,219			6,790			92
Total impaired loans with related allowance		$	31,765		$	32,232		$	12,221		$	33,286		$	92

		December 31, 2014
		Recorded  Investment			Unpaid Principal  Balance			Average  Recorded  Investment			Interest  Recognized
		(Dollars in Thousands)
Loans with No Related Allowance
Domestic
Commercial		$	20,231		$	20,260		$	18,563		$	4
Commercial real estate: other construction & land development		4,162			4,270			4,882			74
Commercial real estate: farmland & commercial		9,059			10,562			8,664			—
Commercial real estate: multifamily		835			835			363			—
Residential: first lien		5,840			6,034			6,293			273
Residential: junior lien		2,895			2,915			3,035			90
Consumer		1,384			1,386			1,402			3
Foreign		—			—			—			—
Total impaired loans with no related allowance		$	44,406		$	46,262		$	43,202		$	444

The following tables detail key information regarding the Company’s average recorded investment in and interest recognized on impaired loans by loan class at June 30, 2014:

		June 30, 2014
		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		$	17,685		$	—		$	17,486		$	—
Commercial real estate: other construction & land development		6,896			—			6,897			—
Commercial real estate: farmland & commercial		6,374			23			6,499			46
Total impaired loans with related allowance		$	30,955		$	23		$	30,882		$	46

		June 30, 2014
		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		$	20,347		$	1		$	18,704		$	2
Commercial real estate: other construction & land development		5,226			19			6,014			37
Commercial real estate: farmland & commercial		8,854			—			8,755			—
Commercial real estate: multifamily		270			—			278			—
Residential: first lien		6,057			64			6,172			127
Residential: junior lien		3,114			24			3,124			47
Consumer		1,369			1			1,406			2
Foreign		426			5			429			9
Total impaired loans with no related allowance		$	45,663		$	114		$	44,882		$	224

Loans accounted for as trouble debt restructuring, by loan class

		June 30, 2015			December 31, 2014
		(Dollars in Thousands)
Domestic
Commercial		$	2,446		$	2,500
Commercial real estate: other construction & land development		2,254			2,254
Commercial real estate: farmland & commercial		2,853			2,861
Commercial real estate: multifamily		21			—
Residential: first lien		4,950			5,313
Residential: junior lien		1,241			1,371
Consumer		1,123			1,354
Foreign		399			—
Total troubled debt restructuring		$	15,287		$	15,653

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

		June 30, 2015
		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		$	8,944		$	5,505		$	28,454		$	1,173		$	42,903		$	987,665		$	1,030,568
Commercial real estate: other construction & land development		734			7,049			4,312			10			12,095			1,544,785			1,556,880
Commercial real estate: farmland & commercial		3,791			3,525			4,257			1,371			11,573			1,906,092			1,917,665
Commercial real estate: multifamily		200			—			1,268			461			1,468			92,535			94,003
Residential: first lien		4,648			2,392			4,158			3,895			11,198			403,265			414,463
Residential: junior lien		698			207			405			405			1,310			512,457			513,767
Consumer		786			199			314			281			1,299			56,667			57,966
Foreign		893			985			685			685			2,563			186,587			189,150
Total		$	20,694		$	19,862		$	43,853		$	8,281		$	84,409		$	5,690,053		$	5,774,462

		December 31, 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		$	4,103		$	2,665		$	40,665		$	2,890		$	47,433		$	1,042,053		$	1,089,486
Commercial real estate: other construction & land development		596			10			8,707			439			9,313			1,405,664			1,414,977
Commercial real estate: farmland & commercial		2,905			7,131			10,724			1,711			20,760			1,880,639			1,901,399
Commercial real estate: multifamily		351			—			856			21			1,207			115,492			116,699
Residential: first lien		5,895			1,864			4,267			3,901			12,026			410,000			422,026
Residential: junior lien		899			231			1,931			431			3,061			485,239			488,300
Consumer		896			216			507			482			1,619			59,518			61,137
Foreign		1,616			98			113			113			1,827			183,394			185,221
Total past due loans		$	17,261		$	12,215		$	67,770		$	9,988		$	97,246		$	5,581,999		$	5,679,245

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

		June 30, 2015
		Pass			Special Review			Watch List - Pass			Watch List - Substandard			Watch List - Impaired
		(Dollars in Thousands)
Domestic
Commercial		$	892,149		$	—		$	23,033		$	82,188		$	33,198
Commercial real estate: other construction & land development		1,505,229			331			5,995			38,637			6,688
Commercial real estate: farmland & commercial		1,783,224			4,403			19,654			100,755			9,629
Commercial real estate: multifamily		93,041			—			—			135			827
Residential: first lien		405,116			—			492			3,483			5,372
Residential: junior lien		512,246			—			—			261			1,260
Consumer		56,808			—			—			—			1,158
Foreign		188,751			—			—			—			399
Total		$	5,436,564		$	4,734		$	49,174		$	225,459		$	58,531

		December 31, 2014
		Pass			Special Review			Watch List - Pass			Watch List - Substandard			Watch List - Impaired
		(Dollars in Thousands)
Domestic
Commercial		$	961,490		$	38,382		$	3,793		$	45,646		$	40,175
Commercial real estate: other construction & land development		1,353,971			1,005			10,428			38,697			10,876
Commercial real estate: farmland & commercial		1,754,741			11,674			23,453			97,365			14,166
Commercial real estate: multifamily		115,729			—			—			135			835
Residential: first lien		412,668			3,500			—			18			5,840
Residential: junior lien		484,968			—			—			437			2,895
Consumer		59,622			—			—			131			1,384
Foreign		185,221			—			—			—			—
Total		$	5,328,410		$	54,561		$	37,674		$	182,429		$	76,171

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-Section 50



-Paragraph 33



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



Reference 2: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 310



-SubTopic 10



-Section 50



-Paragraph 34



-URI http://asc.fasb.org/extlink&oid=35738203&loc=SL6953682-111524

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