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Loan and Lease Finance Receivables and Allowance for Loan Losses (Tables)

6 Months Ended

Jun. 30, 2013

Receivables [Abstract]

Summary of Components of Loan and Lease Finance Receivables

The following tables provide a summary of the components of loan and lease finance receivables:

		June 30, 2013
		Non-Covered Loans				Covered Loans				Total
		(Dollars in thousands)
Commercial and industrial		$	525,144			$	24,632			$	549,776
Real estate:
Commercial real estate			2,008,746				154,288				2,163,034
Construction			46,365				1,007				47,372
SFR mortgage			180,123				315				180,438
Dairy & livestock and agribusiness			259,127				5,536				264,663
Municipal lease finance receivables			105,246				—				105,246
Consumer and other loans			53,220				5,591				58,811
Gross loans			3,177,971				191,369				3,369,340
Less:
Purchase accounting discount			—				(17,526	)			(17,526	)
Deferred loan fees, net			(8,156	)			—				(8,156	)
Gross loans, net of deferred loan fees and discount			3,169,815				173,843				3,343,658
Less: Allowance for loan losses			(85,457	)			—				(85,457	)
Net loans		$	3,084,358			$	173,843			$	3,258,201
		December 31, 2012
		Non-Covered Loans				Covered Loans				Total
		(Dollars in thousands)
Commercial and industrial		$	547,422			$	26,149			$	573,571
Real estate:
Commercial real estate			1,990,107				179,428				2,169,535
Construction			59,721				1,579				61,300
SFR mortgage			159,288				1,415				160,703
Dairy & livestock and agribusiness			336,660				5,651				342,311
Municipal lease finance receivables			105,767				—				105,767
Consumer and other loans			60,273				6,337				66,610
Gross loans			3,259,238				220,559				3,479,797
Less:
Purchase accounting discount			—				(25,344	)			(25,344	)
Deferred loan fees, net			(6,925	)			—				(6,925	)
Gross loans, net of deferred loan fees and discount			3,252,313				195,215				3,447,528
Less: Allowance for loan losses			(92,441	)			—				(92,441	)
Net loans		$	3,159,872			$	195,215			$	3,355,087

Summary of Internal Risk Grouping by Loan Class

The following table summarizes our internal risk grouping by loan class as of June 30, 2013 and December 31, 2012:

Credit Quality Indicators

		June 30, 2013
		Pass				Watch List				Special Mention				Substandard				Doubtful & Loss				Total
		(Dollars in thousands)
Commercial and industrial		$	323,938			$	124,391			$	49,584			$	25,849			$	1,382			$	525,144
Real estate:
Commercial real estate
Owner occupied			411,455				117,712				94,305				83,171				—				706,643
Non-owner occupied			939,407				210,414				88,680				63,602				—				1,302,103
Construction
Speculative			6,827				—				1,547				18,146				—				26,520
Non-speculative			7,630				2,996				—				9,219				—				19,845
SFR mortgage			143,732				18,128				3,530				14,733				—				180,123
Dairy & livestock and agribusiness			57,916				33,341				87,544				78,116				2,210				259,127
Municipal lease finance receivables			54,915				27,084				16,647				6,600				—				105,246
Consumer and other loans			42,949				5,456				3,410				1,402				3				53,220
Total non-covered loans			1,988,769				539,522				345,247				300,838				3,595				3,177,971
Covered loans			42,041				66,549				26,260				56,519				—				191,369
Total gross loans		$	2,030,810			$	606,071			$	371,507			$	357,357			$	3,595			$	3,369,340

		December 31, 2012
		Pass				Watch List				Special Mention				Substandard				Doubtful & Loss				Total
		(Dollars in thousands)
Commercial and industrial		$	347,275			$	131,186			$	44,466			$	22,901			$	1,594			$	547,422
Real estate:
Commercial real estate
Owner occupied			382,111				159,653				78,087				84,116				—				703,967
Non-owner occupied			888,777				214,901				105,121				77,341				—				1,286,140
Construction
Speculative			1,417				—				15,163				21,314				—				37,894
Non-speculative			9,841				2,767				—				9,219				—				21,827
SFR mortgage			129,730				10,215				3,107				16,236				—				159,288
Dairy & livestock and agribusiness			72,113				111,393				75,316				77,721				117				336,660
Municipal lease finance receivables			72,432				20,237				11,124				1,974				—				105,767
Consumer and other loans			49,321				6,763				2,714				1,421				54				60,273
Total non-covered loans			1,953,017				657,115				335,098				312,243				1,765				3,259,238
Covered loans			52,637				72,803				31,689				63,354				76				220,559
Total gross loans		$	2,005,654			$	729,918			$	366,787			$	375,597			$	1,841			$	3,479,797

Summary of Allowance for Loan Losses and Recorded Investment in Held-For-Investment Loans by Portfolio Segment

The following table presents the balance and activity in the allowance for loan losses; and the recorded investment in held-for-investment loans by portfolio segment and based upon our impairment method as of June 30, 2013, and 2012:

Allowance for Loan losses and Recorded Investment in Financing Receivables

		As of and For the Three and Six Months Ended June 30, 2013
						Real Estate
		Commercial and Industrial				Commercial Real Estate				Construction				SFR Mortgage				Dairy & Livestock and Agribusiness				Municipal Lease Finance Receivables				Consumer and Other Loans				Covered Loans (1)				Unallocated				Total
		(Dollars in thousands)
Beginning balance, April 1, 2013		$	12,313			$	46,725			$	2,124			$	3,606			$	16,571			$	2,632			$	1,133			$	—			$	7,114			$	92,218
Charge-offs			(747	)			—				—				—				—				—				(22	)			—				—				(769	)
Recoveries			109				29				(58	)			99				14				—				15				—				—				208
Provision / reallocation of ALLL			911				(2,362	)			(894	)			10				(2,360	)			(263	)			(74	)			—				(1,168	)			(6,200	)
Ending balance, June 30, 2013		$	12,586			$	44,392			$	1,172			$	3,715			$	14,225			$	2,369			$	1,052			$	—			$	5,946			$	85,457
Beginning balance, January 1, 2013		$	11,652			$	47,457			$	2,291			$	3,448			$	18,696			$	1,588			$	1,170			$	—			$	6,139			$	92,441
Charge-offs			(1,104	)			—				—				(142	)			—				—				(69	)			—				—				(1,315	)
Recoveries			208				66				68				133				28				—				28				—				—				531
Provision / reallocation of ALLL			1,830				(3,131	)			(1,187	)			276				(4,499	)			781				(77	)			—				(193	)			(6,200	)
Ending balance, June 30, 2013		$	12,586			$	44,392			$	1,172			$	3,715			$	14,225			$	2,369			$	1,052			$	—			$	5,946			$	85,457
Allowance for loan losses:
Individually evaluated for impairment		$	1,905			$	1			$	—			$	351			$	2,593			$	—			$	6			$	—			$	—			$	4,856
Collectively evaluated for impairment		$	10,681			$	44,391			$	1,172			$	3,364			$	11,632			$	2,369			$	1,046			$	—			$	5,946			$	80,601
Loans and financing receivables (2):
Balance, June 30, 2013		$	525,144			$	2,008,746			$	46,365			$	180,123			$	259,127			$	105,246			$	53,220			$	173,843			$	—			$	3,351,814
Individually evaluated for impairment		$	6,171			$	39,623			$	27,365			$	13,440			$	28,161			$	—			$	157			$	—			$	—			$	114,917
Collectively evaluated for impairment		$	518,973			$	1,969,123			$	19,000			$	166,683			$	230,966			$	105,246			$	53,063			$	—			$	—			$	3,063,054
Acquired loans with deteriorated credit quality, net of discount		$	—			$	—			$	—			$	—			$	—			$	—			$	—			$	173,843			$	—			$	173,843

(1) Represents the allowance and related loan balances in accordance with ASC 310-30.

(2) Net of purchase accounting discount.

		As of and For the Three and Six Months Ended June 30, 2012
						Real Estate
		Commercial and Industrial				Commercial Real Estate				Construction				SFR Mortgage				Dairy & Livestock and Agribusiness				Municipal Lease Finance Receivables				Consumer and Other Loans				Covered Loans (1)				Unallocated				Total
		(Dollars in thousands)
Beginning balance, April 1, 2012		$	11,907			$	48,462			$	4,323			$	3,473			$	16,080			$	2,020			$	1,489			$	—			$	4,168			$	91,922
Charge-offs			(123	)			(952	)			—				(474	)			—				—				(3	)			(50	)			—				(1,602	)
Recoveries			526				150				1,025				(136	)			2				—				5				—				—				1,572
Provision / reallocation of ALLL			22				(2,341	)			(2,319	)			176				894				(364	)			(90	)			50				3,972				—
Ending balance, June 30, 2012		$	12,332			$	45,319			$	3,029			$	3,039			$	16,976			$	1,656			$	1,401			$	—			$	8,140			$	91,892
Beginning balance, January 1, 2012		$	10,654			$	47,841			$	4,947			$	4,032			$	17,278			$	2,403			$	1,590			$	—			$	5,219			$	93,964
Charge-offs			(683	)			(1,482	)			—				(474	)			(1,150	)			—				(88	)			(81	)			—				(3,958	)
Recoveries			588				347				1,052				(112	)			2				—				9				—				—				1,886
Provision / reallocation of ALLL			1,773				(1,387	)			(2,970	)			(407	)			846				(747	)			(110	)			81				2,921				—
Ending balance, June 30, 2012		$	12,332			$	45,319			$	3,029			$	3,039			$	16,976			$	1,656			$	1,401			$	—			$	8,140			$	91,892
Allowance for loan losses:
Individually evaluated for impairment		$	486			$	362			$	—			$	306			$	—			$	—			$	100			$	—			$	—			$	1,254
Collectively evaluated for impairment		$	11,846			$	44,957			$	3,029			$	2,733			$	16,976			$	1,656			$	1,301			$	—			$	8,140			$	90,638
Loans and financing receivables (2):
Balance, June 30, 2012		$	523,816			$	1,965,011			$	68,312			$	159,633			$	290,430			$	109,816			$	63,597			$	210,147			$	—			$	3,390,762
Individually evaluated for impairment		$	7,926			$	35,754			$	37,989			$	14,147			$	10,900			$	—			$	392			$	—			$	—			$	107,108
Collectively evaluated for impairment		$	515,890			$	1,929,257			$	30,323			$	145,486			$	279,530			$	109,816			$	63,205			$	—			$	—			$	3,073,507
Acquired loans with deteriorated credit quality, net of discount		$	—			$	—			$	—			$	—			$	—			$	—			$	—			$	210,147			$	—			$	210,147

(1) Represents the allowance and related loan balances in accordance with ASC 310-30.

(2) Net of purchase accounting discount.

Schedule of Recorded Investment in Non-Covered Past Due and Nonaccrual Loans and Loans Past Due by Class of Loans

The following table presents the recorded investment in non-covered past due and nonaccrual loans and loans past due by class of loans as of June 30, 2013, and December 31, 2012:

Non-Covered Past Due and Nonaccrual Loans

		June 30, 2013
		30-59 Days  Past Due				60-89 Days  Past Due				90+ Days Past  Due and Accruing				Total Past Due  and Accruing				Nonaccrual				Current				Total Loans and Financing Receivables
		(Dollars in thousands)
Commercial and industrial		$	373			$	—			$	—			$	373			$	5,012			$	519,759			$	525,144
Real estate:
Commercial real estate
Owner occupied			683				—				—				683				4,395				701,565				706,643
Non-owner occupied			568				—				—				568				14,215				1,287,320				1,302,103
Construction
Speculative			—				—				—				—				10,494				16,026				26,520
Non-speculative			—				—				—				—				—				19,845				19,845
SFR mortgage			—				—				—				—				11,423				168,700				180,123
Dairy & livestock and agribusiness			—				—				—				—				7,655				251,472				259,127
Municipal lease finance receivables			—				—				—				—				—				105,246				105,246
Consumer and other loans			8				—				—				8				157				53,055				53,220
Total non-covered gross loans		$	1,632			$	—			$	—			$	1,632			$	53,351			$	3,122,988			$	3,177,971

		December 31, 2012
		30-59 Days  Past Due				60-89 Days Past Due				90+ Days Past  Due and Accruing				Total Past Due and Accruing				Nonaccrual				Current				Total Loans and Financing Receivables
		(Dollars in thousands)
Commercial and industrial		$	233			$	457			$	—			$	690			$	3,136			$	543,596			$	547,422
Real estate:
Commercial real estate
Owner occupied			—				—				—				—				5,415				698,552				703,967
Non-owner occupied			—				—				—				—				15,624				1,270,516				1,286,140
Construction
Speculative			—				—				—				—				10,663				27,231				37,894
Non-speculative			—				—				—				—				—				21,827				21,827
SFR mortgage			107				—				—				107				13,102				146,079				159,288
Dairy & livestock and agribusiness			—				—				—				—				9,842				326,818				336,660
Municipal lease finance receivables			—				—				—				—				—				105,767				105,767
Consumer and other loans			82				8				—				90				215				59,968				60,273
Total non-covered gross loans		$	422			$	465			$	—			$	887			$	57,997			$	3,200,354			$	3,259,238

Schedule of Held-for-Investment and Held-for-Sale Loans, Individually Evaluated for Impairment by Class of Loans

The following table presents held-for-investment, individually evaluated for impairment by class of loans, as of June 30, 2013 and December 31, 2012:

Non-Covered Impaired Loans

		June 30, 2013
		Recorded Investment				Unpaid Principal Balance				Related Allowance				Average Recorded Investment				Interest Income Recognized
		(Dollars in thousands)
With no related allowance recorded:
Commercial and industrial		$	3,158			$	4,079			$	—			$	3,280			$	35
Real estate:
Commercial real estate
Owner occupied			12,316				13,445				—				12,742				235
Non-owner occupied			27,298				38,081				—				27,787				406
Construction
Speculative			18,146				18,607				—				18,230				154
Non-speculative			9,219				9,219				—				9,219				284
SFR mortgage			10,571				13,303				—				10,690				33
Dairy & livestock and agribusiness			23,085				24,138				—				24,868				248
Municipal lease finance receivables			—				—				—				—				—
Consumer and other loans			139				196				—				141				—
Total			103,932				121,068				—				106,957				1,395
With a related allowance recorded:
Commercial and industrial			3,013				3,131				1,905				3,108				—
Real estate:
Commercial real estate
Owner occupied			9				10				1				13				—
Non-owner occupied			—				—				—				—				—
Construction
Speculative			—				—				—				—				—
Non-speculative			—				—				—				—				—
SFR mortgage			2,869				3,010				351				2,877				—
Dairy & livestock and agribusiness			5,076				5,578				2,593				5,879				22
Municipal lease finance receivables			—				—				—				—				—
Consumer and other loans			18				20				6				20				—
Total			10,985				11,749				4,856				11,897				22
Total non-covered impaired loans		$	114,917			$	132,817			$	4,856			$	118,854			$	1,417

		December 31, 2012
		Recorded Investment				Unpaid Principal Balance				Related Allowance				Average Recorded Investment				Interest Income Recognized
		(Dollars in thousands)
With no related allowance recorded:
Commercial and industrial		$	3,385			$	4,215			$	—			$	3,766			$	43
Real estate:
Commercial real estate
Owner occupied			13,478				14,569				—				14,459				397
Non-owner occupied			28,639				38,633				—				29,801				670
Construction
Speculative			21,314				21,607				—				21,650				311
Non-speculative			9,219				9,219				—				9,219				574
SFR mortgage			11,079				14,342				—				11,292				54
Dairy & livestock and agribusiness			12,406				13,756				—				11,834				173
Municipal lease finance receivables			263				263				—				443				5
Consumer and other loans			142				196				—				145				—
Total			99,925				116,800				—				102,609				2,227
With a related allowance recorded:
Commercial and industrial			304				327				289				387				—
Real estate:
Commercial real estate
Owner occupied			19				19				2				28				—
Non-owner occupied			—				—				—				—				—
Construction
Speculative			—				—				—				—				—
Non-speculative			—				—				—				—				—
SFR mortgage			3,766				4,071				434				3,363				—
Dairy & livestock and agribusiness			4,303				4,340				1,596				4,017				73
Municipal lease finance receivables			—				—				—				—				—
Consumer and other loans			73				74				11				75				—
Total			8,465				8,831				2,332				7,870				73
Total non-covered impaired loans		$	108,390			$	125,631			$	2,332			$	110,479			$	2,300

Schedule of Activity Related to Troubled Debt Restructurings

The following tables provide a summary of the activity related to TDRs for the three and six months ended June 30, 2013, and 2012:

		For the Three Months Ended June 30,								For the Six Months Ended June 30,
		2013				2012				2013				2012
		(Dollars in thousands)
Performing TDRs:
Beginning balance		$	57,591			$	41,873			$	50,392			$	38,554
New modifications			11,119				7,246				21,364				10,600
Payoffs and payments, net			(7,144	)			(1,352	)			(11,339	)			(1,904	)
TDRs returned to accrual status			—				—				1,149				517
TDRs placed on nonaccrual status			—				(2,524	)			—				(2,524	)
Ending balance		$	61,566			$	45,243			$	61,566			$	45,243
		For the Three Months Ended June 30,								For the Six Months Ended June 30,
		2013				2012				2013				2012
		(Dollars in thousands)
Nonperforming TDRs:
Beginning balance		$	29,566			$	18,620			$	31,309			$	23,844
New modifications			28				12,951				128				12,951
Payoffs and payments, net			(3,097	)			(2,342	)			(3,791	)			(7,049	)
TDRs returned to accrual status			—				—				(1,149	)			(517	)
TDRs placed on nonaccrual status			—				2,524				—				2,524
Ending balance		$	26,497			$	31,753			$	26,497			$	31,753

Loans Modified as Troubled Debt Restructurings

The following tables summarize loans modified as troubled debt restructurings during the three and six months ended June 30, 2013, and 2012:

Modifications(1)

		For the Three Months Ended June 30, 2013
		Number of Loans				Pre-Modification Outstanding Recorded Investment				Post-Modification Outstanding Recorded Investment				Outstanding Recorded Investment at June 30, 2013				Financial Effect Resulting  From Modifications (2)
		(Dollars in thousands)
Commercial and industrial:
Interest rate reduction			—			$	—			$	—			$	—			$	—
Change in amortization period or maturity			1				28				28				28				28
Real estate:
Commercial real estate:
Owner occupied
Interest rate reduction			—				—				—				—				—
Change in amortization period or maturity			—				—				—				—				—
Dairy & livestock and agribusiness:
Interest rate reduction			—				—				—				—				—
Change in amortization period or maturity			3				11,119				11,119				10,932				—
Total non-covered loans			4				11,147				11,147				10,960				28
Covered loans			—				—				—				—				—
Total gross loans			4			$	11,147			$	11,147			$	10,960			$	28
		For the Six Months Ended June 30, 2013
		Number of Loans				Pre-Modification Outstanding Recorded Investment				Post-Modification Outstanding Recorded Investment				Outstanding Recorded Investment at June 30, 2013				Financial Effect Resulting  From Modifications (2)
		(Dollars in thousands)
Commercial and industrial:
Interest rate reduction			—			$	—			$	—			$	—			$	—
Change in amortization period or maturity			3				231				231				207				122
Real estate:
Commercial real estate:
Owner occupied
Interest rate reduction			—				—				—				—				—
Change in amortization period or maturity			1				168				168				158				—
Dairy & livestock and agribusiness:
Interest rate reduction			—				—				—				—				—
Change in amortization period or maturity			6				15,207				15,207				15,136				—
Total non-covered loans			10				15,606				15,606				15,501				122
Covered loans			—				—				—				—				—
Total gross loans			10			$	15,606			$	15,606			$	15,501			$	122

(1) The table excludes modified loans that were paid off prior to the end of the period.

(2) Financial effects resulting from modifications represent charge-offs and specific allowance recorded at modification date.

		For the Three Months Ended June 30, 2012
		Number of Loans				Pre-Modification Outstanding Recorded Investment				Post-Modification Outstanding Recorded Investment				Outstanding Recorded Investment at June 30, 2012				Financial Effect Resulting  From Modifications (2)
		(Dollars in thousands)
Commercial and industrial:
Interest rate reduction			—			$	—			$	—			$	—			$	—
Change in amortization period or maturity			7				1,677				1,677				1,350				3
Real estate:
Commercial real estate:
Owner occupied
Interest rate reduction			—				—				—				—				—
Change in amortization period or maturity			1				307				307				306				—
Non-owner occupied
Interest rate reduction			—				—				—				—				—
Change in amortization period or maturity			1				3,378				3,378				3,359				—
Other			1				648				648				309				—
Construction:
Speculative
Interest rate reduction			—				—				—				—				—
Change in amortization period or maturity			1				10,966				10,966				10,916				—
Dairy & livestock and agribusiness:
Interest rate reduction			—				—				—				—				—
Change in amortization period or maturity			4				3,221				3,221				3,221				—
Total non-covered loans			15				20,197				20,197				19,461				3
Covered loans			—				—				—				—				—
Total gross loans			15			$	20,197			$	20,197			$	19,461			$	3
		For the Six Months Ended June 30, 2012
		Number of Loans				Pre-Modification Outstanding Recorded Investment				Post-Modification Outstanding Recorded Investment				Outstanding Recorded Investment at June 30, 2012				Financial Effect Resulting  From Modifications (2)
		(Dollars in thousands)
Commercial and industrial:
Interest rate reduction			1			$	80			$	80			$	74			$	—
Change in amortization period or maturity			8				4,131				4,131				3,808				3
Real estate:
Commercial real estate:
Owner occupied
Interest rate reduction			—				—				—				—				—
Change in amortization period or maturity			2				614				614				610				—
Non-owner occupied
Interest rate reduction			—				—				—				—				—
Change in amortization period or maturity			2				3,891				3,891				3,865				—
Other			1				648				648				316				—
Construction:
Speculative
Interest rate reduction			—				—				—				—				—
Change in amortization period or maturity			1				10,966				10,966				10,916				—
Dairy & livestock and agribusiness:
Interest rate reduction			—				—				—				—				—
Change in amortization period or maturity			4				3,221				3,221				3,221				—
Total non-covered loans			19				23,551				23,551				22,810				3
Covered loans			—				—				—				—				—
Total gross loans			19			$	23,551			$	23,551			$	22,810			$	3

(1) The table excludes modified loans that were paid off prior to the end of the period.

(2) Financial effects resulting from modifications represent charge-offs and specific allowance recorded at modification date.

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