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Allowance for Probable Loan Losses (Tables)

9 Months Ended

Sep. 30, 2016

Allowance for Probable Loan Losses

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

		Three Months Ended September 30, 2016
		Domestic																					Foreign
					Commercial
					Real Estate:
					Other			Commercial
					Construction &			Real Estate:			Commercial
					Land			Farmland &			Real Estate:			Residential:			Residential:
		Commercial			Development			Commercial			Multifamily			First Lien			Junior Lien			Consumer			Foreign			Total
		(Dollars in Thousands)
Balance at June 30,		$	25,982		$	11,109		$	16,942		$	855		$	2,277		$	3,400		$	532		$	936		$	62,033
Losses charged to allowance			(3,485)			(14)			(497)			—			(27)			—			(124)			(41)			(4,188)
Recoveries credited to allowance			791			6,073			512			—			11			74			11			—			7,472
Net (losses) recoveries  charged to allowance			(2,694)			6,059			15			—			(16)			74			(113)			(41)			3,284
Provision charged to operations			2,602			(4,659)			291			(65)			126			221			98			39			(1,347)
Balance at September 30,		$	25,890		$	12,509		$	17,248		$	790		$	2,387		$	3,695		$	517		$	934		$	63,970

		Three Months Ended September 30, 2015
		Domestic																					Foreign
					Commercial
					Real Estate:
					Other			Commercial
					Construction &			Real Estate:			Commercial
					Land			Farmland &			Real Estate:			Residential:			Residential:
		Commercial			Development			Commercial			Multifamily			First Lien			Junior Lien			Consumer			Foreign			Total
		(Dollars in Thousands)
Balance at June 30,		$	18,902		$	13,524		$	17,885		$	685		$	3,434		$	4,308		$	625		$	1,175		$	60,538
Losses charged to allowance			(4,921)			(10)			—			—			(45)			(60)			(131)			—			(5,167)
Recoveries credited to allowance			770			98			7			—			4			155			21			2			1,057
Net losses charged to allowance			(4,151)			88			7			—			(41)			95			(110)			2			(4,110)
Provision charged to operations			5,774			654			1,733			120			287			130			127			7			8,832
Balance at September 30,		$	20,525		$	14,266		$	19,625		$	805		$	3,680		$	4,533		$	642		$	1,184		$	65,260

		Nine Months Ended September 30, 2016
		Domestic																					Foreign
					Commercial
					Real Estate:
					Other			Commercial
					Construction &			Real Estate:			Commercial
					Land			Farmland &			Real Estate:			Residential:			Residential:
		Commercial			Development			Commercial			Multifamily			First Lien			Junior Lien			Consumer			Foreign			Total
		(Dollars in Thousands)
Balance at December 31,		$	21,431		$	13,920		$	19,769		$	1,248		$	3,509		$	5,321		$	638		$	1,152		$	66,988
Losses charged to allowance			(27,952)			(16)			(2,387)			(180)			(57)			(324)			(341)			(41)			(31,298)
Recoveries credited to allowance			6,447			6,080			598			—			18			188			53			12			13,396
Net (losses) recoveries  charged to allowance			(21,505)			6,064			(1,789)			(180)			(39)			(136)			(288)			(29)			(17,902)
Provision charged to operations			25,964			(7,475)			(732)			(278)			(1,083)			(1,490)			167			(189)			14,884
Balance at September 30,		$	25,890		$	12,509		$	17,248		$	790		$	2,387		$	3,695		$	517		$	934		$	63,970

		Nine Months Ended September 30, 2015
		Domestic																					Foreign
					Commercial
					Real Estate:
					Other			Commercial
					Construction &			Real Estate:			Commercial
					Land			Farmland &			Real Estate:			Residential:			Residential:
		Commercial			Development			Commercial			Multifamily			First Lien			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 charged to allowance			(20,303)			(695)			(356)			—			(136)			(162)			(544)			—			(22,196)
Recoveries credited to allowance			2,100			137			820			—			28			406			151			10			3,652
Net (losses) recoveries  charged to allowance			(18,203)			(558)			464			—			(108)			244			(393)			10			(18,544)
Provision charged to operations			16,376			1,869			478			(41)			199			(394)			375			114			18,976
Balance at September 30,		$	20,525		$	14,266		$	19,625		$	805		$	3,680		$	4,533		$	642		$	1,184		$	65,260

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

		September 30, 2016
		Loans Individually						Loans Collectively
		Evaluated For						Evaluated For
		Impairment						Impairment
		Recorded						Recorded
		Investment			Allowance			Investment			Allowance
		(Dollars in Thousands)
Domestic
Commercial		$	21,931		$	734		$	891,889		$	25,156
Commercial real estate: other construction & land development			4,601			116			1,606,475			12,393
Commercial real estate: farmland & commercial			10,746			546			1,993,117			16,702
Commercial real estate: multifamily			571			—			117,708			790
Residential: first lien			6,752			—			410,930			2,387
Residential: junior lien			1,008			—			594,831			3,695
Consumer			1,230			—			54,766			517
Foreign			752			—			169,356			934
Total		$	47,591		$	1,396		$	5,839,072		$	62,574

		December 31, 2015
		Loans Individually						Loans Collectively
		Evaluated For						Evaluated For
		Impairment						Impairment
		Recorded						Recorded
		Investment			Allowance			Investment			Allowance
		(Dollars in Thousands)
Domestic
Commercial		$	30,946		$	1,704		$	935,905		$	19,727
Commercial real estate: other construction & land development			6,221			100			1,643,606			13,820
Commercial real estate: farmland & commercial			13,806			202			1,981,643			19,567
Commercial real estate: multifamily			777			200			138,671			1,048
Residential: first lien			5,699			—			404,545			3,509
Residential: junior lien			950			—			551,388			5,321
Consumer			1,297			—			56,447			638
Foreign			752			—			178,261			1,152
Total		$	60,448		$	2,206		$	5,890,466		$	64,782

Loans accounted on non-accrual basis, by loan class

		September 30, 2016			December 31, 2015
		(Dollars in Thousands)
Domestic
Commercial		$	21,886		$	30,894
Commercial real estate: other construction & land development			3,017			3,668
Commercial real estate: farmland & commercial			8,235			11,543
Commercial real estate: multifamily			571			777
Residential: first lien			792			383
Residential: junior lien			178			21
Consumer			2			34
Foreign			386			365
Total non-accrual loans		$	35,067		$	47,685

Impaired loans, by loan class

		September 30, 2016
											Quarter to Date						Year to Date
					Unpaid						Average						Average
		Recorded			Principal			Related			Recorded			Interest			Recorded			Interest
		Investment			Balance			Allowance			Investment			Recognized			Investment			Recognized
		(Dollars in Thousands)
Loans with Related Allowance
Domestic
Commercial		$	2,214		$	2,293		$	734		$	2,247		$	—		$	3,239		$	—
Commercial real estate: other construction & land development			158			169			116			159			—			162			—
Commercial real estate: farmland & commercial			5,030			6,171			546			5,036			24			5,639			73
Total impaired loans with related allowance		$	7,402		$	8,633		$	1,396		$	7,442		$	24		$	9,040		$	73

		September 30, 2016
								Quarter to Date						Year to Date
					Unpaid			Average						Average
		Recorded			Principal			Recorded			Interest			Recorded			Interest
		Investment			Balance			Investment			Recognized			Investment			Recognized
		(Dollars in Thousands)
Loans with No Related Allowance
Domestic
Commercial		$	19,717		$	46,729		$	13,813		$	1		$	15,234		$	3
Commercial real estate: other construction & land development			4,443			4,457			3,924			14			4,927			53
Commercial real estate: farmland & commercial			5,716			6,751			5,513			3			6,469			10
Commercial real estate: multifamily			571			576			577			—			349			—
Residential: first lien			6,752			6,840			6,712			75			6,644			220
Residential: junior lien			1,008			1,032			1,012			12			1,011			39
Consumer			1,230			1,230			1,229			—			1,191			1
Foreign			752			752			752			4			752			12
Total impaired loans with no related allowance		$	40,189		$	68,367		$	33,532		$	109		$	36,577		$	338

		December 31, 2015
					Unpaid						Average
		Recorded			Principal			Related			Recorded			Interest
		Investment			Balance			Allowance			Investment			Recognized
		(Dollars in Thousands)
Loans with Related Allowance
Domestic
Commercial		$	4,016		$	4,156		$	1,704		$	19,313		$	—
Commercial real estate: other construction & land development			167			169			100			7,183			—
Commercial real estate: farmland & commercial			4,003			4,309			202			6,790			92
Commercial real estate: multifamily			599			599			200
Total impaired loans with related allowance		$	8,785		$	9,233		$	2,206		$	33,286		$	92

		December 31, 2015
					Unpaid			Average
		Recorded			Principal			Recorded			Interest
		Investment			Balance			Investment			Recognized
		(Dollars in Thousands)
Loans with No Related Allowance
Domestic
Commercial		$	26,930		$	38,845		$	21,291		$	1
Commercial real estate: other construction & land development			6,054			6,204			6,045			20
Commercial real estate: farmland & commercial			9,803			10,717			6,203			—
Commercial real estate: multifamily			178			178			819			—
Residential: first lien			5,699			5,822			5,315			65
Residential: junior lien			950			972			1,075			15
Consumer			1,297			1,298			1,263			1
Foreign			752			752			632			4
Total impaired loans with no related allowance		$	51,663		$	64,788		$	42,643		$	106

The following table details key information regarding the Company’s impaired loans by loan class at September 30, 2015:

		September 30, 2015
			Quarter to Date						Year to Date
		Average						Average
		Recorded			Interest			Recorded			Interest
		Investment			Recognized			Investment			Recognized
		(Dollars in Thousands)
Loans with Related Allowance
Domestic
Commercial		$	11,247		$	—		$	15,634		$	—
Commercial real estate: other construction & land development			170			—			1,136			—
Commercial real estate: farmland & commercial			3,517			23			4,046			69
Total impaired loans with related allowance		$	14,934		$	23		$	20,816		$	69

		September 30, 2015
		Quarter to Date						Year to Date
		Average						Average
		Recorded			Interest			Recorded			Interest
		Investment			Recognized			Investment			Recognized
		(Dollars in Thousands)
Loans with No Related Allowance
Domestic
Commercial		$	21,291		$	1		$	20,623		$	3
Commercial real estate: other construction & land development			6,045			20			6,561			57
Commercial real estate: farmland & commercial			6,203			—			7,253			—
Commercial real estate: multifamily			819			—			832			1
Residential: first lien			5,315			65			5,375			188
Residential: junior lien			1,075			15			1,255			54
Consumer			1,263			1			1,201			2
Foreign			632			4			480			13
Total impaired loans with no related allowance		$	42,643		$	106		$	43,580		$	318

Loans accounted for as trouble debt restructuring, by loan class

		September 30, 2016			December 31, 2015
			(Dollars in Thousands)
Domestic
Commercial		$	11,754		$	2,419
Commercial real estate:  other construction & land development			1,585			2,553
Commercial real estate:  farmland & commercial			3,101			2,853
Residential:  first lien			5,960			5,316
Residential:  junior lien			830			929
Consumer			1,227			1,263
Foreign			366			386
Total troubled debt restructuring		$	24,823		$	15,719

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

		September 30, 2016
											90 Days or			Total
		30 - 59			60 - 89			90 Days or			greater &			Past						Total
		Days			Days			Greater			still accruing			Due			Current			Portfolio
		(Dollars in Thousands)
Domestic
Commercial		$	6,372		$	1,418		$	17,042		$	2,587		$	24,832		$	888,987		$	913,819
Commercial real estate: other construction & land development			2,366			—			1,869			12			4,235			1,606,841			1,611,076
Commercial real estate: farmland & commercial			5,728			1,314			7,094			1,341			14,136			1,989,727			2,003,863
Commercial real estate: multifamily			194			192			571			—			957			117,322			118,279
Residential: first lien			3,748			2,160			3,852			3,428			9,760			407,922			417,682
Residential: junior lien			786			312			672			504			1,770			594,069			595,839
Consumer			692			277			334			332			1,303			54,693			55,996
Foreign			1,921			147			574			188			2,642			167,466			170,108
Total past due loans		$	21,807		$	5,820		$	32,008		$	8,392		$	59,635		$	5,827,027		$	5,886,662

		December 31, 2015
											90 Days or			Total
		30 - 59			60 - 89			90 Days or			greater &			Past						Total
		Days			Days			Greater			still accruing			Due			Current			Portfolio
			(Dollars in Thousands)
Domestic
Commercial		$	3,361		$	940		$	28,615		$	2,566		$	32,916		$	933,936		$	966,852
Commercial real estate: other construction & land development			193			293			3,502			—			3,988			1,645,839			1,649,827
Commercial real estate: farmland & commercial			2,684			1,328			8,292			3,373			12,304			1,983,144			1,995,448
Commercial real estate: multifamily			49			442			826			49			1,317			138,131			139,448
Residential: first lien			5,299			1,545			4,295			4,093			11,139			399,105			410,244
Residential: junior lien			713			413			646			640			1,772			550,566			552,338
Consumer			646			175			487			453			1,308			56,436			57,744
Foreign			2,639			83			807			442			3,529			175,484			179,013
Total past due loans		$	15,584		$	5,219		$	47,470		$	11,616		$	68,273		$	5,882,641		$	5,950,914

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

					September 30, 2016
					Special			Watch			Watch List—			Watch List—
		Pass			Review			List—Pass			Substandard			Impaired
					(Dollars in Thousands)
Domestic
Commercial		$	728,696		$	92,938		$	1,523		$	68,732		$	21,931
Commercial real estate: other construction & land development			1,545,790			250			—			60,435			4,601
Commercial real estate: farmland & commercial			1,852,147			1,404			60,687			78,879			10,746
Commercial real estate: multifamily			117,587			—			—			121			571
Residential: first lien			409,950			828			—			152			6,752
Residential: junior lien			594,595			—			236			—			1,008
Consumer			54,766			—			—			—			1,230
Foreign			169,356			—			—			—			752
Total		$	5,472,887		$	95,420		$	62,446		$	208,319		$	47,591

					December 31, 2015
					Special			Watch			Watch List—			Watch List—
		Pass			Review			List—Pass			Substandard			Impaired
					(Dollars in Thousands)
Domestic
Commercial		$	771,999		$	42,152		$	31,539		$	90,215		$	30,946
Commercial real estate: other construction & land development			1,582,683			1,164			13,765			45,994			6,221
Commercial real estate: farmland & commercial			1,849,587			2,283			37,765			92,008			13,806
Commercial real estate: multifamily			138,546			—			—			125			777
Residential: first lien			401,053			—			—			3,492			5,699
Residential: junior lien			551,138			—			—			250			950
Consumer			56,440			—			—			7			1,297
Foreign			178,261			—			—			—			752
Total		$	5,529,707		$	45,599		$	83,069		$	232,091		$	60,448

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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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Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Recorded Investment
-URI http://asc.fasb.org/extlink&oid=65880944

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Tabular disclosure of financing receivables and troubled debt restructurings.

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Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 33
-URI http://asc.fasb.org/extlink&oid=66008989&loc=SL6953676-111524

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-Topic 310
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-Section 50
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