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Allowance for Probable Loan Losses (Tables)

9 Months Ended

Sep. 30, 2018

Allowance for Probable Loan Losses

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

		Three Months Ended September 30, 2018
		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,		$	16,596		$	14,703		$	18,296		$	1,574		$	3,591		$	6,793		$	450		$	850		$	62,853
Losses charged to allowance			(6,798)			—			—			—			(74)			(133)			(80)			(3)			(7,088)
Recoveries credited to allowance			489			4			19			—			23			53			12			9			609
Net (losses) recoveries  charged to allowance			(6,309)			4			19			—			(51)			(80)			(68)			6			(6,479)
Provision charged to operations			3,039			397			1,050			(138)			(354)			194			57			35			4,280
Balance at September 30,		$	13,326		$	15,104		$	19,365		$	1,436		$	3,186		$	6,907		$	439		$	891		$	60,654

		Three Months Ended September 30, 2017
		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,		$	25,140		$	13,249		$	17,472		$	997		$	2,314		$	4,357		$	488		$	902		$	64,919
Losses charged to allowance			(4,249)			(213)			—			—			(16)			(202)			(63)			—			(4,743)
Recoveries credited to allowance			631			17			341			—			—			85			6			5			1,085
Net (losses) recoveries charged to allowance			(3,618)			(196)			341			—			(16)			(117)			(57)			5			(3,658)
Provision charged to operations			5,473			(1,168)			371			—			817			995			82			21			6,591
Balance at September 30,		$	26,995		$	11,885		$	18,184		$	997		$	3,115		$	5,235		$	513		$	928		$	67,852

		Nine Months Ended September 30, 2018
		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,		$	27,905		$	11,675		$	16,663		$	1,109		$	2,950		$	6,103		$	440		$	842		$	67,687
Losses charged to allowance			(11,798)			(1)			(70)			—			(118)			(172)			(262)			(3)			(12,424)
Recoveries credited to allowance			1,520			8			229			—			25			348			39			10			2,179
Net (losses) recoveries  charged to allowance			(10,278)			7			159			—			(93)			176			(223)			7			(10,245)
Provision charged to operations			(4,301)			3,422			2,543			327			329			628			222			42			3,212
Balance at September 30,		$	13,326		$	15,104		$	19,365		$	1,436		$	3,186		$	6,907		$	439		$	891		$	60,654

		Nine Months Ended September 30, 2017
		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,		$	25,649		$	13,889		$	16,731		$	806		$	2,455		$	3,716		$	531		$	884		$	64,661
Losses charged to allowance			(9,248)			(213)			(40)			—			(77)			(340)			(223)			—			(10,141)
Recoveries credited to allowance			3,484			20			488			—			7			182			35			20			4,236
Net (losses) recoveries  charged to allowance			(5,764)			(193)			448			—			(70)			(158)			(188)			20			(5,905)
Provision charged to operations			7,110			(1,811)			1,005			191			730			1,677			170			24			9,096
Balance at September 30,		$	26,995		$	11,885		$	18,184		$	997		$	3,115		$	5,235		$	513		$	928		$	67,852

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

		September 30, 2018
		Loans Individually						Loans Collectively
		Evaluated For						Evaluated For
		Impairment						Impairment
		Recorded						Recorded
		Investment			Allowance			Investment			Allowance
		(Dollars in Thousands)
Domestic
Commercial		$	17,236		$	584		$	1,061,329		$	12,742
Commercial real estate: other construction & land development			2,130			116			1,876,310			14,988
Commercial real estate: farmland & commercial			4,157			—			1,977,397			19,365
Commercial real estate: multifamily			586			—			186,759			1,436
Residential: first lien			6,173			—			420,373			3,186
Residential: junior lien			740			—			720,346			6,907
Consumer			1,164			—			45,482			439
Foreign			306			—			154,653			891
Total		$	32,492		$	700		$	6,442,649		$	59,954

		December 31, 2017
		Loans Individually						Loans Collectively
		Evaluated For						Evaluated For
		Impairment						Impairment
		Recorded						Recorded
		Investment			Allowance			Investment			Allowance
		(Dollars in Thousands)
Domestic
Commercial		$	17,947		$	300		$	1,068,520		$	27,605
Commercial real estate: other construction & land development			2,455			116			1,681,095			11,559
Commercial real estate: farmland & commercial			33,123			18			2,010,162			16,645
Commercial real estate: multifamily			476			—			192,440			1,109
Residential: first lien			6,852			—			425,925			2,950
Residential: junior lien			723			—			700,025			6,103
Consumer			1,281			—			48,262			440
Foreign			347			—			158,539			842
Total		$	63,204		$	434		$	6,284,968		$	67,253

Loans accounted on non-accrual basis, by loan class

		September 30, 2018			December 31, 2017
		(Dollars in Thousands)
Domestic
Commercial		$	17,199		$	17,909
Commercial real estate: other construction & land development			2,130			2,455
Commercial real estate: farmland & commercial			4,157			33,123
Commercial real estate: multifamily			586			476
Residential: first lien			197			712
Residential: junior lien			—			11
Consumer			31			44
Total non-accrual loans		$	24,300		$	54,730

Impaired loans, by loan class

		September 30, 2018
											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		$	1,619		$	2,212		$	584		$	1,620		$	—		$	1,794		$	—
Commercial real estate: other construction & land development			138			169			116			139			—			142			—
Total impaired loans with related allowance		$	1,757		$	2,381		$	700		$	1,759		$	—		$	1,936		$	—

		September 30, 2018
								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		$	15,617		$	43,068		$	15,758		$	—		$	16,464		$	2
Commercial real estate: other construction & land development			1,992			2,199			1,994			—			2,203			—
Commercial real estate: farmland & commercial			4,157			4,660			5,986			—			36,633			—
Commercial real estate: multifamily			586			617			590			—			575			—
Residential: first lien			6,173			6,257			6,362			76			6,929			228
Residential: junior lien			740			748			743			11			807			33
Consumer			1,164			1,167			1,187			1			1,192			2
Foreign			306			306			318			4			331			11
Total impaired loans with no related allowance		$	30,735		$	59,022		$	32,938		$	92		$	65,134		$	276

		December 31, 2017
					Unpaid						Average
		Recorded			Principal			Related			Recorded			Interest
		Investment			Balance			Allowance			Investment			Recognized
		(Dollars in Thousands)
Loans with Related Allowance
Domestic
Commercial real estate: other construction & land development		$	1,300		$	1,577		$	300		$	1,346		$	—
Commercial real estate: farmland & commercial			145			169			116			150			—
Commercial real estate: multifamily			449			590			18			489			—
Total impaired loans with related allowance		$	1,894		$	2,336		$	434		$	1,985		$	—

		December 31, 2017
					Unpaid			Average
		Recorded			Principal			Recorded			Interest
		Investment			Balance			Investment			Recognized
		(Dollars in Thousands)
Loans with No Related Allowance
Domestic
Commercial		$	16,646		$	44,095		$	19,354		$	3
Commercial real estate: other construction & land development			2,310			2,455			2,336			67
Commercial real estate: farmland & commercial			32,675			33,275			8,523			110
Commercial real estate: multifamily			476			505			401			—
Residential: first lien			6,852			6,968			6,860			298
Residential: junior lien			723			736			1,011			52
Consumer			1,281			1,283			1,214			1
Foreign			347			347			751			16
Total impaired loans with no related allowance		$	61,310		$	89,664		$	40,450		$	547

The following table details key information regarding the Company’s impaired loans by loan class at September 30, 2017:

		September 30, 2017
		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		$	2,215		$	—		$	2,439		$	—
Commercial real estate: other construction & land development			149			—			151			—
Commercial real estate: farmland & commercial			500			—			496			—
Total impaired loans with related allowance		$	2,864		$	—		$	3,086		$	—

		September 30, 2017
		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		$	18,547		$	1		$	18,931		$	2
Commercial real estate: other construction & land development			2,296			—			3,456			—
Commercial real estate: farmland & commercial			7,936			21			9,456			79
Commercial real estate: multifamily			502			—			521			—
Residential: first lien			6,733			81			6,903			241
Residential: junior lien			765			11			975			35
Consumer			1,317			2			1,278			2
Foreign			759			4			753			12
Total impaired loans with no related allowance		$	38,855		$	120		$	42,273		$	371

Loans accounted for as trouble debt restructuring, by loan class

		September 30, 2018			December 31, 2017
			(Dollars in Thousands)
Domestic
Commercial		$	6,440		$	6,910
Commercial real estate:  farmland & commercial			—			—
Residential:  first lien			5,976			6,140
Residential:  junior lien			740			712
Consumer			1,134			1,237
Foreign			306			347
Total troubled debt restructuring		$	14,596		$	15,346

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

		September 30, 2018
											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		$	14,468		$	1,381		$	17,410		$	886		$	33,259		$	1,045,306		$	1,078,565
Commercial real estate: other construction & land development			2,596			81			1,005			100			3,682			1,874,758			1,878,440
Commercial real estate: farmland & commercial			27,621			733			3,655			789			32,009			1,949,545			1,981,554
Commercial real estate: multifamily			282			—			586			—			868			186,477			187,345
Residential: first lien			4,029			709			3,538			3,435			8,276			418,270			426,546
Residential: junior lien			746			287			1,120			1,120			2,153			718,933			721,086
Consumer			410			64			52			38			526			46,120			46,646
Foreign			1,238			1,137			1,081			1,081			3,456			151,503			154,959
Total past due loans		$	51,390		$	4,392		$	28,447		$	7,449		$	84,229		$	6,390,912		$	6,475,141

		December 31, 2017
											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		$	3,790		$	398		$	18,308		$	537		$	22,496		$	1,063,971		$	1,086,467
Commercial real estate: other construction & land development			354			308			820			6			1,482			1,682,068			1,683,550
Commercial real estate: farmland & commercial			3,925			518			31,133			954			35,576			2,007,709			2,043,285
Commercial real estate: multifamily			84			—			476			—			560			192,356			192,916
Residential: first lien			4,295			2,458			4,095			3,861			10,848			421,929			432,777
Residential: junior lien			1,310			580			1,110			1,099			3,000			697,748			700,748
Consumer			868			98			160			133			1,126			48,417			49,543
Foreign			1,229			69			667			667			1,965			156,921			158,886
Total past due loans		$	15,855		$	4,429		$	56,769		$	7,257		$	77,053		$	6,271,119		$	6,348,172

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

					September 30, 2018
					Special			Watch			Watch List—			Watch List—
		Pass			Review			List—Pass			Substandard			Impaired
					(Dollars in Thousands)
Domestic
Commercial		$	959,115		$	449		$	38,469		$	63,296		$	17,236
Commercial real estate: other construction & land development			1,811,960			1,662			7,171			55,517			2,130
Commercial real estate: farmland & commercial			1,759,210			59,433			38,622			120,132			4,157
Commercial real estate: multifamily			185,823			—			—			936			586
Residential: first lien			419,328			—			129			916			6,173
Residential: junior lien			719,464			—			882			—			740
Consumer			45,482			—			—			—			1,164
Foreign			154,653			—			—			—			306
Total		$	6,055,035		$	61,544		$	85,273		$	240,797		$	32,492

					December 31, 2017
					Special			Watch			Watch List—			Watch List—
		Pass			Review			List—Pass			Substandard			Impaired
					(Dollars in Thousands)
Domestic
Commercial		$	905,707		$	—		$	3,170		$	159,643		$	17,947
Commercial real estate: other construction & land development			1,616,604			1,288			672			62,531			2,455
Commercial real estate: farmland & commercial			1,863,763			5,134			41,820			99,445			33,123
Commercial real estate: multifamily			192,440			—			—			—			476
Residential: first lien			425,811			40			—			74			6,852
Residential: junior lien			699,875			150			—			—			723
Consumer			48,262			—			—			—			1,281
Foreign			158,539			—			—			—			347
Total		$	5,911,001		$	6,612		$	45,662		$	321,693		$	63,204

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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=84173941&loc=SL6953676-111524

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953682-111524

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