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Loans and the Allowance for Credit Losses (Tables)

9 Months Ended

Sep. 30, 2019

Receivables [Abstract]

Schedule of Recorded Investment in Loans by Category

The recorded investment in loans is presented in the Consolidated Balance Sheets net of deferred loan fees and costs, and discounts on purchased loans. Net deferred loan costs were $4.5 million and $3.2 million at September 30, 2019 and December 31, 2018, respectively. The unamortized discount on purchased loans from acquisitions was $36.8 million at September 30, 2019, including $16.9 million related to FFKT, and $49.3 million at December 31, 2018, including $23.4 million related to FFKT.

		September 30,				December 31,
(unaudited, in thousands)		2019				2018
Commercial real estate:
Land and construction		$	510,404			$	528,072
Improved property			3,344,249				3,325,623
Total commercial real estate			3,854,653				3,853,695
Commercial and industrial			1,332,275				1,265,460
Residential real estate			1,638,574				1,611,607
Home equity			587,745				599,331
Consumer			343,505				326,188
Total portfolio loans			7,756,752				7,656,281
Loans held for sale			20,715				8,994
Total loans		$	7,777,467			$	7,665,275

Summary of Changes in Allowance for Credit Losses

The following tables summarize changes in the allowance for credit losses applicable to each category of the loan portfolio:

		Allowance for Credit Losses By Category
		For the Nine Months Ended September 30, 2019 and 2018
(unaudited, in thousands)		Commercial Real Estate - Land and Construction				Commercial Real Estate- Improved Property				Commercial & Industrial				Residential Real Estate				Home Equity				Consumer				Deposit Overdrafts				Total
Balance at December 31, 2018
Allowance for loan losses		$	4,039			$	20,848			$	12,114			$	3,822			$	4,356			$	2,797			$	972			$	48,948
Allowance for loan commitments			169				33				262				12				226				39				—				741
Total beginning allowance for credit    losses			4,208				20,881				12,376				3,834				4,582				2,836				972				49,689
Provision for credit losses:
Provision for loan losses			(207	)			2,939				2,549				561				727				405				1,503				8,477
Provision for loan commitments			26				(9	)			842				3				37				(1	)			—				898
Total provision for credit losses			(181	)			2,930				3,391				564				764				404				1,503				9,375
Charge-offs			(45	)			(515	)			(1,420	)			(870	)			(859	)			(1,886	)			(1,273	)			(6,868	)
Recoveries			255				621				545				272				341				1,432				294				3,760
Net charge-offs			210				106				(875	)			(598	)			(518	)			(454	)			(979	)			(3,108	)
Balance at September 30, 2019
Allowance for loan losses			4,042				23,893				13,788				3,785				4,565				2,748				1,496				54,317
Allowance for loan commitments			195				24				1,104				15				263				38				—				1,639
Total ending allowance for credit    losses		$	4,237			$	23,917			$	14,892			$	3,800			$	4,828			$	2,786			$	1,496			$	55,956
Balance at December 31, 2017
Allowance for loan losses		$	3,117			$	21,166			$	9,414			$	3,206			$	4,497			$	3,063			$	821			$	45,284
Allowance for loan commitments			119				26				173				7				212				37				—				574
Total beginning allowance for credit    losses			3,236				21,192				9,587				3,213				4,709				3,100				821				45,858
Provision for credit losses:
Provision for loan losses			789				(721	)			2,538				1,106				(292	)			541				840				4,801
Provision for loan commitments			67				(3	)			32				2				9				3				—				110
Total provision for credit losses			856				(724	)			2,570				1,108				(283	)			544				840				4,911
Charge-offs			(137	)			(719	)			(871	)			(873	)			(745	)			(2,465	)			(941	)			(6,751	)
Recoveries			400				1,098				970				336				830				1,657				277				5,568
Net charge-offs			263				379				99				(537	)			85				(808	)			(664	)			(1,183	)
Balance at September 30, 2018
Allowance for loan losses			4,169				20,824				12,051				3,775				4,290				2,796				997				48,902
Allowance for loan commitments			186				23				205				9				221				40				—				684
Total ending allowance for credit    losses		$	4,355			$	20,847			$	12,256			$	3,784			$	4,511			$	2,836			$	997			$	49,586

Allowance for Credit Losses and Recorded Investments in Loans

The following tables present the allowance for credit losses and recorded investments in loans by category:

		Allowance for Credit Losses and Recorded Investment in Loans
(unaudited, in thousands)		Commercial Real Estate- Land and Construction				Commercial Real Estate- Improved Property				Commercial and Industrial				Residential Real Estate				Home Equity				Consumer				Deposit Over- drafts				Total
September 30, 2019
Allowance for credit losses:
Allowance for loans individually    evaluated for impairment		$	—			$	1,471			$	10			$	12			$	7			$	1			$	—			$	1,501
Allowance for loans collectively    evaluated for impairment			4,042				22,422				13,778				3,773				4,558				2,747				1,496				52,816
Allowance for loan commitments			195				24				1,104				15				263				38				—				1,639
Total allowance for credit losses		$	4,237			$	23,917			$	14,892			$	3,800			$	4,828			$	2,786			$	1,496			$	55,956
Portfolio loans:
Individually evaluated for    impairment (1)		$	—			$	5,388			$	185			$	4,662			$	746			$	61			$	—			$	11,042
Collectively evaluated for    impairment			510,162				3,330,959				1,331,248				1,632,348				586,999				343,444				—				7,735,160
Acquired with deteriorated credit    quality			242				7,902				842				1,564				—				—				—				10,550
Total portfolio loans		$	510,404			$	3,344,249			$	1,332,275			$	1,638,574			$	587,745			$	343,505			$	—			$	7,756,752
December 31, 2018
Allowance for credit losses:
Allowance for loans individually    evaluated for impairment		$	—			$	—			$	—			$	—			$	—			$	—			$	—			$	—
Allowance for loans collectively    evaluated for impairment			4,039				20,848				12,114				3,822				4,356				2,797				972				48,948
Allowance for loan commitments			169				33				262				12				226				39				—				741
Total allowance for credit losses		$	4,208			$	20,881			$	12,376			$	3,834			$	4,582			$	2,836			$	972			$	49,689
Portfolio loans:
Individually evaluated for    impairment (1)		$	—			$	—			$	—			$	—			$	—			$	—			$	—			$	—
Collectively evaluated for    impairment			527,737				3,319,672				1,264,560				1,609,177				599,331				326,063				—				7,646,540
Acquired with deteriorated credit    quality			335				5,951				900				2,430				—				125				—				9,741
Total portfolio loans		$	528,072			$	3,325,623			$	1,265,460			$	1,611,607			$	599,331			$	326,188			$	—			$	7,656,281

⁽¹⁾ Commercial loans greater than $1 million that are reported as non-accrual or as a TDR are individually evaluated for impairment.

Summary of Commercial Loans by Risk Grade

The following tables summarize commercial loans by their assigned risk grade:

		Commercial Loans by Internally Assigned Risk Grade
(unaudited, in thousands)		Commercial Real Estate- Land and Construction				Commercial Real Estate- Improved Property				Commercial & Industrial				Total Commercial Loans
As of September 30, 2019
Pass		$	503,021			$	3,217,475			$	1,292,481			$	5,012,977
Criticized - compromised			5,742				54,441				18,697				78,880
Classified - substandard			1,641				72,333				21,097				95,071
Classified - doubtful			—				—				—				—
Total		$	510,404			$	3,344,249			$	1,332,275			$	5,186,928
As of December 31, 2018
Pass		$	523,707			$	3,267,304			$	1,245,190			$	5,036,201
Criticized - compromised			2,297				35,566				13,847				51,710
Classified - substandard			2,068				22,753				6,423				31,244
Classified - doubtful			—				—				—				—
Total		$	528,072			$	3,325,623			$	1,265,460			$	5,119,155

Summary of Changes in Accretable Yield for Loans Acquired with Deteriorated Credit Quality

The following table provides changes in accretable yield for loans acquired with deteriorated credit quality:

		For the Nine Months Ended
		September 30,				September 30,
(unaudited, in thousands)		2019				2018
Balance at beginning of period		$	6,203			$	1,724
Acquisitions			1,300				695
Reduction due to change in projected cash flows			(979	)			(86	)
Reclass from non-accretable difference			839				6,287
Transfers out			—				—
Accretion			(2,475	)			(902	)
Balance at end of period		$	4,888			$	7,718

Summary of Age Analysis of Loan Categories

The following tables summarize the age analysis of all categories of loans:

		Age Analysis of Loans
(unaudited, in thousands)		Current				30-59 Days Past Due				60-89 Days Past Due				90 Days or More Past Due				Total Past Due				Total Loans				90 Days or More Past Due and Accruing (1)
As of September 30, 2019
Commercial real estate:
Land and construction		$	509,062			$	127			$	84			$	1,131			$	1,342			$	510,404			$	834
Improved property			3,326,426				3,901				2,032				11,890				17,823				3,344,249				935
Total commercial real estate			3,835,488				4,028				2,116				13,021				19,165				3,854,653				1,769
Commercial and industrial			1,329,043				675				215				2,342				3,232				1,332,275				229
Residential real estate			1,620,684				3,560				3,789				10,541				17,890				1,638,574				2,724
Home equity			580,598				2,328				748				4,071				7,147				587,745				420
Consumer			340,640				1,678				805				382				2,865				343,505				283
Total portfolio loans			7,706,453				12,269				7,673				30,357				50,299				7,756,752				5,425
Loans held for sale			20,715				—				—				—				—				20,715				—
Total loans		$	7,727,168			$	12,269			$	7,673			$	30,357			$	50,299			$	7,777,467			$	5,425
Impaired loans included above are as follows:
Non-accrual loans		$	8,107			$	656			$	1,156			$	24,882				26,694			$	34,801
TDRs accruing interest (1)			5,566				64				160				50				274				5,840
Total impaired		$	13,673			$	720			$	1,316			$	24,932			$	26,968			$	40,641
As of December 31, 2018
Commercial real estate:
Land and construction		$	526,660			$	62			$	1,350			$	—			$	1,412			$	528,072			$	—
Improved property			3,314,765				2,266				2,250				6,342				10,858				3,325,623				175
Total commercial real estate			3,841,425				2,328				3,600				6,342				12,270				3,853,695				175
Commercial and industrial			1,261,536				323				594				3,007				3,924				1,265,460				13
Residential real estate			1,593,519				2,717				5,001				10,370				18,088				1,611,607				2,820
Home equity			591,623				2,500				1,273				3,935				7,708				599,331				705
Consumer			322,584				2,084				1,007				513				3,604				326,188				364
Total portfolio loans			7,610,687				9,952				11,475				24,167				45,594				7,656,281				4,077
Loans held for sale			8,994				—				—				—				—				8,994				—
Total loans		$	7,619,681			$	9,952			$	11,475			$	24,167			$	45,594			$	7,665,275			$	4,077
Impaired loans included above are as follows:
Non-accrual loans		$	8,910			$	337			$	1,370			$	20,083				21,790			$	30,700
TDRs accruing interest (1)			5,586				59				92				7				158				5,744
Total impaired		$	14,496			$	396			$	1,462			$	20,090			$	21,948			$	36,444

⁽¹⁾ Loans 90 days or more past due and accruing interest exclude TDRs 90 days or more past due and accruing interest.

Summary of Impaired Loans

The following tables summarize impaired loans:

		Impaired Loans
		September 30, 2019												December 31, 2018
		Unpaid												Unpaid
		Principal				Recorded				Related				Principal				Recorded				Related
(unaudited, in thousands)		Balance (1)				Investment				Allowance				Balance (1)				Investment				Allowance
With no related specific allowance recorded:
Commercial real estate:
Land and construction		$	606			$	554			$	—			$	—			$	—			$	—
Improved property			14,162				7,982				—				14,038				9,293				—
Commercial and industrial			3,724				2,374				—				4,610				3,428				—
Residential real estate			15,090				13,303				—				20,270				18,016				—
Home equity			5,866				5,030				—				5,924				5,036				—
Consumer			442				356				—				846				671				—
Total impaired loans without a specific allowance			39,890				29,599				—				45,688				36,444				—
With a specific allowance recorded:
Commercial real estate:
Land and construction			—				—				—				—				—				—
Improved property			5,435				5,388				1,471				—				—				—
Commercial and industrial			187				185				10				—				—				—
Residential real estate			5,096				4,662				12				—				—				—
Home equity			774				746				7				—				—				—
Consumer			99				61				1				—				—				—
Total impaired loans with a specific allowance			11,591				11,042				1,501				—				—				—
Total impaired loans		$	51,481			$	40,641			$	1,501			$	45,688			$	36,444			$	—

⁽¹⁾ The difference between the unpaid principal balance and the recorded investment generally reflects amounts that have been previously charged-off and fair market value adjustments on acquired impaired loans.

		Impaired Loans
		For the Three Months Ended																For the Nine Months Ended
		September 30, 2019								September 30, 2018								September 30, 2019								September 30, 2018
		Average				Interest				Average				Interest				Average				Interest				Average				Interest
		Recorded				Income				Recorded				Income				Recorded				Income				Recorded				Income
(unaudited, in thousands)		Investment				Recognized				Investment				Recognized				Investment				Recognized				Investment				Recognized
With no related specific allowance    recorded:
Commercial real estate:
Land and construction		$	425			$	—			$	—			$	—			$	284			$	—			$	260			$	—
Improved property			7,647				—				10,409				15				7,962				—				11,000				383
Commercial and industrial			2,614				—				3,181				5				2,931				—				2,985				9
Residential real estate			12,600				—				18,336				68				13,752				—				18,207				195
Home equity			4,740				—				4,924				8				4,760				—				4,997				19
Consumer			334				—				692				3				425				—				776				8
Total impaired loans without a specific    allowance			28,360				—				37,542				99				30,114				—				38,225				614
With a specific allowance recorded:
Commercial real estate:
Land and construction			—				—				—				—				—				—				—				—
Improved property			5,273				35				—				—				3,170				63				1,052				—
Commercial and industrial			189				4				—				—				171				11				—				—
Residential real estate			4,792				51				—				—				3,666				169				—				—
Home equity			834				8				—				—				616				23				—				—
Consumer			68				1				—				—				60				3				—				—
Total impaired loans with a specific    allowance			11,156				99				—				—				7,683				269				1,052				—
Total impaired loans		$	39,516			$	99			$	37,542			$	99			$	37,797			$	269			$	39,277			$	614

Recorded Investment in Non-Accrual Loans and TDRs

The following tables present the recorded investment in non-accrual loans and TDRs:

		Non-accrual Loans (1)
		September 30,				December 31,
(unaudited, in thousands)		2019				2018
Commercial real estate:
Land and construction		$	554			$	—
Improved property			12,036				8,413
Total commercial real estate			12,590				8,413
Commercial and industrial			2,374				3,260
Residential real estate			14,171				13,831
Home equity			5,299				4,610
Consumer			367				586
Total		$	34,801			$	30,700

⁽¹⁾ At September 30, 2019, there were three borrowers with loans greater than $1.0 million totaling $8.2 million, as compared to one borrower with a loan greater than $1.0 million totaling $3.4 million at December 31, 2018.  Total non-accrual loans include loans that are also restructured.  Such loans are also set forth in the following table as non-accrual TDRs.

		TDRs
		September 30, 2019												December 31, 2018
(unaudited, in thousands)		Accruing				Non-Accrual				Total				Accruing				Non-Accrual				Total
Commercial real estate:
Land and construction		$	—			$	—			$	—			$	—			$	—			$	—
Improved property			1,334				197				1,531				880				1,529				2,409
Total commercial real estate			1,334				197				1,531				880				1,529				2,409
Commercial and industrial			185				—				185				168				169				337
Residential real estate			3,794				868				4,662				4,185				921				5,106
Home equity			477				269				746				426				198				624
Consumer			50				11				61				85				38				123
Total		$	5,840			$	1,345			$	7,185			$	5,744			$	2,855			$	8,599

Loans Identified as TDRs

The following tables present details related to loans identified as TDRs during the three and nine months ended September 30, 2019 and 2018, respectively:

		New TDRs (1)
		For the Three Months Ended
		September 30, 2019												September 30, 2018
						Pre-				Post-								Pre-				Post-
						Modification				Modification								Modification				Modification
						Outstanding				Outstanding								Outstanding				Outstanding
		Number of				Recorded				Recorded				Number of				Recorded				Recorded
(unaudited, dollars in thousands)		Modifications				Investment				Investment				Modifications				Investment				Investment
Commercial real estate:
Land and construction			—			$	—			$	—				—			$	—			$	—
Improved Property			1				605				604				—				—				—
Total commercial real estate			1				605				604				—				—				—
Commercial and industrial			—				—				—				—				—				—
Residential real estate			—				—				—				—				—				—
Home equity			—				—				—				—				—				—
Consumer			—				—				—				1				19				18
Total			1			$	605			$	604				1			$	19			$	18

⁽¹⁾ Excludes loans that were either paid off or charged-off by period end.  The pre-modification balance represents the balance outstanding at the beginning of the period.  The post-modification balance represents the outstanding balance at period end.

		New TDRs (1)
		For the Nine Months Ended
		September 30, 2019												September 30, 2018
						Pre-				Post-								Pre-				Post-
						Modification				Modification								Modification				Modification
						Outstanding				Outstanding								Outstanding				Outstanding
		Number of				Recorded				Recorded				Number of				Recorded				Recorded
(unaudited, dollars in thousands)		Modifications				Investment				Investment				Modifications				Investment				Investment
Commercial real estate:
Land and construction			—			$	—			$	—				—			$	—			$	—
Improved Property			1				610				604				—				—				—
Total commercial real estate			1				610				604				—				—				—
Commercial and industrial			1				44				37				1				10				8
Residential real estate			4				194				183				5				203				176
Home equity			2				187				184				1				20				19
Consumer			1				15				12				4				65				52
Total			9			$	1,050			$	1,020				11			$	298			$	255

⁽¹⁾ Excludes loans that were either paid off or charged-off by period end.  The pre-modification balance represents the balance outstanding at the beginning of the period.  The post-modification balance represents the outstanding balance at period end.

The following table summarizes TDRs which defaulted (defined as past due 90 days) during the nine months ended September 30, 2019 and 2018, respectively, that were restructured within the last twelve months prior to September 30, 2019 and 2018, respectively:

		Defaulted TDRs (1)
		For the Nine Months Ended
		September 30, 2019								September 30, 2018
		Number of				Recorded				Number of				Recorded
(unaudited, dollars in thousands)		Defaults				Investment				Defaults				Investment
Commercial real estate:
Land and construction			—			$	—				—			$	—
Improved property			—				—				—				—
Total commercial real estate			—				—				—				—
Commercial and industrial			—				—				—				—
Residential real estate			1				96				2				172
Home equity			1				100				1				6
Consumer			1				12				—				—
Total			3			$	208				3			$	178

⁽¹⁾ Excludes loans that were either charged-off or cured by period end.  The recorded investment is as of September 30, 2019 and 2018, respectively.

Summary of Other Real Estate Owned and Repossessed Assets

The following table summarizes other real estate owned and repossessed assets included in other assets:

		September 30,				December 31,
(unaudited, in thousands)		2019				2018
Other real estate owned		$	3,662			$	7,173
Repossessed assets			16				92
Total other real estate owned and repossessed assets		$	3,678			$	7,265

X

- Definition

Tabular disclosure of allowance for credit loss on financing receivable.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11B
-URI http://asc.fasb.org/extlink&oid=118936363&loc=SL6953423-111524

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 13
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