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Non-Covered Loans and Lease Finance Receivables and Allowance for Loan Losses (Tables)

12 Months Ended

Dec. 31, 2013

Text Block [Abstract]

Summary of Components of Loan and Lease Finance Receivables

The following table provides a summary of the components of non-covered loan and lease finance receivables:

		December 31, 2013				December 31, 2012
		(Dollars in thousands)
Commercial and industrial		$	512,792			$	547,422
Real estate:
Commercial real estate			2,207,515				1,990,107
Construction			47,109				59,721
SFR mortgage			189,233				159,288
Dairy & livestock and agribusiness			294,292				336,660
Municipal lease finance receivables			89,106				105,767
Consumer and other loans			55,103				60,273
Gross non-covered loans			3,395,150				3,259,238
Less: Deferred loan fees, net			(9,234	)			(6,925	)
Gross loans, net of deferred loan fees			3,385,916				3,252,313
Less: Allowance for non-covered loan losses			(75,235	)			(92,441	)
Net non-covered loans		$	3,310,681			$	3,159,872

Summary of Activity Related to Non-Covered Loans Held-for-Sale

The following table provides a summary of the activity related to non-covered loans held-for-sale for the years ended December 31, 2013, and 2012:

		For the Year Ended December 31,
		2013				2012
		(Dollars in thousands)
Balance, beginning of period		$	—			$	348
Originations of mortgage loans			485				25,489
Sales of mortgage loans			(485	)			(22,250	)
Transfer of mortgage loans to held for investment			—				(3,587	)
Sales of other loans			—				—
Transfers of other loans to held for sale			3,667				—
Write-down of loans held for sale			—				—
Balance, end of period		$	3,667			$	—

Summary of Loans by Internal Risk Ratings

The following table summarizes each class of non-covered loans according to internal risk ratings as of December 31, 2013 and 2012:

		December 31, 2013
		Pass				Watch List				Special Mention				Substandard				Doubtful & Loss				Total
		(Dollars in thousands)
Commercial and industrial		$	312,927			$	128,068			$	53,417			$	17,950			$	430			$	512,792
Real estate:
Commercial real estate
Owner occupied			449,853				147,165				74,999				57,934				—				729,951
Non-owner occupied			1,104,065				242,431				81,088				49,980				—				1,477,564
Construction
Speculative			8,611				21				1,529				17,617				—				27,778
Non-speculative			6,940				3,190				—				9,201				—				19,331
SFR mortgage			152,500				20,485				3,302				12,946				—				189,233
Dairy & livestock and agribusiness			43,588				86,580				92,514				69,005				2,605				294,292
Municipal lease finance receivables			43,445				18,338				20,893				6,430				—				89,106
Consumer and other loans			43,225				6,938				3,449				1,491				—				55,103
Total non-covered gross loans		$	2,165,154			$	653,216			$	331,191			$	242,554			$	3,035			$	3,395,150

		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 gross loans		$	1,953,017			$	657,115			$	335,098			$	312,243			$	1,765			$	3,259,238

Schedule of Balance and Activity Related to Allowance for Loan Losses for Non-Covered Held for Investment Loans by Portfolio Segment

The following tables present the balance and activity related to the allowance for loan losses for non-covered held-for-investment loans by portfolio segment as of December 31, 2013, 2012 and 2011:

		For the Year Ended December 31, 2013
		Ending Balance December 31, 2012				Charge-offs				Recoveries				Provision for Loan Losses				Ending Balance December 31, 2013
		(Dollars in thousands)
Commercial and industrial		$	11,652			$	(2,491	)		$	759			$	914			$	10,834
Real estate:
Commercial real estate			47,457				—				402				(8,457	)			39,402
Construction			2,291				—				703				(1,689	)			1,305
SFR mortgage			3,448				(252	)			367				(845	)			2,718
Dairy & livestock and agribusiness			18,696				—				109				(7,077	)			11,728
Municipal lease finance receivables			1,588				—				—				747				2,335
Consumer and other loans			1,170				(108	)			55				(157	)			960
Unallocated			6,139				—				—				(186	)			5,953
Total allowance for loan losses		$	92,441			$	(2,851	)		$	2,395			$	(16,750	)		$	75,235

		For the Year Ended December 31, 2012
		Ending Balance December 31, 2011				Charge-offs				Recoveries				Provision for Loan Losses				Ending Balance December 31, 2012
		(Dollars in thousands)
Commercial and industrial		$	10,654			$	(1,259	)		$	1,280			$	977			$	11,652
Real estate:
Commercial real estate			47,841				(1,873	)			514				975				47,457
Construction			4,947				—				1,139				(3,795	)			2,291
SFR mortgage			4,032				(642	)			(108	)			166				3,448
Dairy & livestock and agribusiness			17,278				(1,150	)			166				2,402				18,696
Municipal lease finance receivables			2,403				—				—				(815	)			1,588
Consumer and other loans			1,590				(283	)			36				(173	)			1,170
Unallocated			5,219				—				—				920				6,139
Total allowance for loan losses		$	93,964			$	(5,207	)		$	3,027			$	657			$	92,441

		For the Year Ended December 31, 2011
		Ending Balance December  31, 2010				Charge-offs				Recoveries				Provision for Loan Losses				Ending Balance December 31, 2011
		(Dollars in thousands)
Commercial and industrial		$	11,472			$	(1,980	)		$	302			$	860			$	10,654
Real estate:
Commercial real estate			40,234				(4,766	)			606				11,767				47,841
Construction			10,188				(7,976	)			757				1,978				4,947
SFR mortgage			3,295				(1,104	)			142				1,699				4,032
Dairy & livestock and agribusiness			36,061				(3,291	)			151				(15,643	)			17,278
Municipal lease finance receivables			2,172				—				—				231				2,403
Consumer and other loans			1,034				(511	)			200				867				1,590
Unallocated			803				—				—				4,416				5,219
Total allowance for loan losses		$	105,259			$	(19,628	)		$	2,158			$	6,175			$	93,964

Schedule of Recorded Investment in Non-Covered Loans Held-for-Investment, and Related Allowance for Loan Losses by Portfolio Segment

The following tables present the recorded investment in non-covered loans held-for-investment, and the related allowance for loan losses by portfolio segment, based on the Company’s methodology for determining the allowance for loan losses as December 31, 2013 and 2012:

		December 31, 2013
		Recorded Investment in Loans								Allowance for Loan Losses
		Individually Evaluated for Impairment				Collectively Evaluated for Impairment				Individually Evaluated for Impairment				Collectively Evaluated for Impairment
		(Dollars in thousands)
Commercial and industrial		$	5,033			$	507,759			$	365			$	10,469
Real estate:
Commercial real estate			33,440				2,174,075				—				39,402
Construction			26,818				20,291				—				1,305
SFR mortgage			11,405				177,828				103				2,615
Dairy & livestock and agribusiness			29,812				264,480				2,702				9,026
Municipal lease finance receivables			—				89,106				—				2,335
Consumer and other loans			401				54,702				4				956
Unallocated															5,953
Total		$	106,909			$	3,288,241			$	3,174			$	72,061

		December 31, 2012
		Recorded Investment in Loans								Allowance for Loan Losses
		Individually Evaluated for Impairment				Collectively Evaluated for Impairment				Individually Evaluated for Impairment				Collectively Evaluated for Impairment
		(Dollars in thousands)
Commercial and industrial		$	3,689			$	543,733			$	289			$	11,363
Real estate:
Commercial real estate			42,136				1,947,971				2				47,455
Construction			30,533				29,188				—				2,291
SFR mortgage			14,845				144,443				434				3,014
Dairy & livestock and agribusiness			16,709				319,951				1,596				17,100
Municipal lease finance receivables			263				105,504				—				1,588
Consumer and other loans			215				60,058				11				1,159
Unallocated															6,139
Total		$	108,390			$	3,150,848			$	2,332			$	90,109

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

The following tables present the recorded investment in, and the aging of, non-covered past due and nonaccrual loans by class of loans as of December 31, 2013 and 2012:

		December 31, 2013
		30-59 Days Past Due				60-89 Days Past Due				90+ Days Past Due and Accruing				Total Past Due and Accruing				Nonaccrual (1)				Current				Total Loans and Financing Receivables
		(Dollars in thousands)
Commercial and industrial		$	900			$	93			$	—			$	993			$	3,861			$	507,938			$	512,792
Real estate:
Commercial real estate
Owner occupied			220				—				—				220				4,105				725,626				729,951
Non-owner occupied			303				—				—				303				8,305				1,468,956				1,477,564
Construction
Speculative			—				—				—				—				9,966				17,812				27,778
Non-speculative			—				—				—				—				—				19,331				19,331
SFR mortgage			773				935				—				1,708				7,577				179,948				189,233
Dairy & livestock and agribusiness			—				—				—				—				5,739				288,553				294,292
Municipal lease finance receivables			—				—				—				—				—				89,106				89,106
Consumer and other loans			75				—				—				75				401				54,627				55,103
Total non-covered gross loans		$	2,271			$	1,028			$	—			$	3,299			$	39,954			$	3,351,897			$	3,395,150

(1) As of December 31, 2013, $23.9 million of nonaccruing loans were current, $473,000 were 30-59 days past due, $854,000 were 60-89 days past due, and $14.7 million were 90+ days past due.

		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 (1)				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

(1) As of December 31, 2012, $40.1 million of nonaccruing loans were current, $2.6 million were 30-59 days past due, and $15.3 million were 90+ days past due.

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

The following tables present held-for-investment loans individually evaluated for impairment by class of loans, as of December 31, 2013, 2012 and 2011:

		December 31, 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		$	4,668			$	5,927			$	—			$	4,965			$	66
Real estate:
Commercial real estate
Owner occupied			13,041				14,133				—				13,463				548
Non-owner occupied			20,399				26,155				—				21,313				817
Construction
Speculative			17,617				18,408				—				18,043				310
Non-speculative			9,201				9,201				—				9,217				572
SFR mortgage			10,919				12,516				—				10,408				103
Dairy & livestock and agribusiness			17,702				17,702				—				19,205				434
Municipal lease finance receivables			—				—				—				—				—
Consumer and other loans			385				445				—				389				—
Total			93,932				104,487				—				97,003				2,850
With a related allowance recorded:
Commercial and industrial			365				379				365				386				—
Real estate:
Commercial real estate
Owner occupied			—				—				—				—				—
Non-owner occupied			—				—				—				—				—
Construction
Speculative			—				—				—				—				—
Non-speculative			—				—				—				—				—
SFR mortgage			486				489				103				479				—
Dairy & livestock and agribusiness			12,110				12,783				2,702				13,377				209
Municipal lease finance receivables			—				—				—				—				—
Consumer and other loans			16				19				4				18				—
Total			12,977				13,670				3,174				14,260				209
Total non-covered impaired loans		$	106,909			$	118,157			$	3,174			$	111,263			$	3,059

		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

		December 31, 2011
		Recorded Investment				Unpaid Principal Balance				Related Allowance				Average Recorded Investment				Interest Income Recognized
		(Dollars in thousands)
With no related allowance recorded:
Commercial and industrial		$	3,566			$	4,630			$	—			$	4,649			$	93
Real estate:
Commercial real estate
Owner occupied			13,567				14,013				—				11,941				449
Non-owner occupied			16,435				23,656				—				21,096				67
Construction
Speculative			13,317				15,718				—				15,434				—
Non-speculative			20,085				20,085				—				16,437				1,123
SFR mortgage			14,069				17,411				—				15,120				47
Dairy & livestock and agribusiness			8,879				10,358				—				10,535				446
Municipal lease finance receivables			—				—				—				—				—
Consumer and other loans			104				150				—				127				—
Total			90,022				106,021				—				95,339				2,225
With a related allowance recorded:
Commercial and industrial			1,388				1,410				165				1,554				—
Real estate:
Commercial real estate
Owner occupied			3,900				3,900				928				3,900				—
Non-owner occupied			83				85				5				86				—
Construction
Speculative			—				—				—				—				—
Non-speculative			—				—				—				—				—
SFR mortgage			4,087				4,369				406				3,967				—
Dairy & livestock and agribusiness			1,372				3,324				1,372				2,402				—
Municipal lease finance receivables			—				—				—				—				—
Consumer and other loans			374				388				92				417				—
Total			11,204				13,476				2,968				12,326				—
Total non-covered impaired loans		$	101,226			$	119,497			$	2,968			$	107,665			$	2,225

Summary of Activity Related to Troubled Debt Restructurings

The following table provides a summary of the activity related to TDRs for the years ended December 31, 2013 and 2012:

		For the Year Ended December 31,
		2013				2012
		(Dollars in thousands)
Performing TDRs:
Beginning balance		$	50,392			$	38,554
New modifications			30,796				24,339
Payoffs and payments, net			(15,492	)			(8,536	)
TDRs returned to accrual status			1,259				1,215
TDRs placed on nonaccrual status			—				(5,180	)
Ending balance		$	66,955			$	50,392

		For the Year Ended December 31,
		2013				2012
		(Dollars in thousands)
Nonperforming TDRs:
Beginning balance		$	31,309			$	23,844
New modifications			4,187				18,094
Charge-offs			(92	)			(19	)
Transfer to OREO			—				(4,897	)
Payoffs and payments, net			(9,026	)			(9,678	)
TDRs returned to accrual status			(1,259	)			(1,215	)
TDRs placed on nonaccrual status			—				5,180
Ending balance		$	25,119			$	31,309

Loans Modified as Troubled Debt Restructurings

The following are the loans modified as troubled debt restructurings for the years ended December 31, 2013, 2012 and 2011:

Modifications (1)

		For the Year Ended December 31, 2013
		Number of Loans				Pre-Modification Outstanding Recorded Investment				Post-Modification Outstanding Recorded Investment				Outstanding Recorded Investment at December 31, 2013				Financial Effect Resulting From Modifications (2)
		(Dollars in thousands)
Commercial and industrial:
Interest rate reduction			—			$	—			$	—			$	—			$	—
Change in amortization period or maturity			4				621				621				570				95
Real estate:
Commercial real estate:
Owner occupied
Interest rate reduction			—				—				—				—				—
Change in amortization period or maturity			1				168				168				138				—
SFR mortgage:
Interest rate reduction			3				1,365				1,365				1,349				—
Change in amortization period or maturity			—				—				—				—				—
Dairy & livestock and agribusiness:
Interest rate reduction			—				—				—				—				—
Change in amortization period or maturity			10				26,915				26,915				22,662				149
Total non-covered loans			18			$	29,069			$	29,069			$	24,719			$	244

(1) The tables exclude 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 Year Ended December 31, 2012
		Number of Loans				Pre-Modification Outstanding Recorded Investment				Post-Modification Outstanding Recorded Investment				Outstanding Recorded Investment at December 31, 2012				Financial Effect Resulting From Modifications (2)
		(Dollars in thousands)
Commercial and industrial:
Interest rate reduction			1			$	80			$	80			$	66			$	—
Change in amortization period or maturity			8				2,301				2,301				1,817				3
Real estate:
Commercial real estate:
Owner occupied
Interest rate reduction			—				—				—				—				—
Change in amortization period or maturity			6				4,225				4,225				3,903				—
Non-owner occupied
Interest rate reduction			1				3,378				3,378				3,359				—
Change in amortization period or maturity			4				5,906				5,906				5,303				—
Construction:
Speculative
Interest rate reduction			—				—				—				—				—
Change in amortization period or maturity			1				10,966				10,966				10,663				—
SFR mortgage:
Interest rate reduction			1				399				399				398				—
Change in amortization period or maturity			—				—				—				—				—
Dairy & livestock and agribusiness:
Interest rate reduction			—				—				—				—				—
Change in amortization period or maturity			7				9,447				9,447				9,184				—
Municipal lease finance receivables
Interest rate reduction			—				—				—				—				—
Change in amortization period or maturity			2				519				519				263				—
Total non-covered loans			31			$	37,221			$	37,221			$	34,956			$	3

(1) The tables exclude 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 Year Ended December 31, 2011
		Number of Loans				Pre-Modification Outstanding Recorded Investment				Post-Modification Outstanding Recorded Investment				Outstanding Recorded Investment at December 31, 2011
		(Dollars in thousands)
Commercial and industrial:			5			$	1,673			$	1,372			$	1,224
Real estate:
Commercial real estate:
Owner occupied			3				3,195				3,195				3,067
Non-owner occupied			3				11,707				11,707				10,236
Construction:
Speculative			2				16,886				16,886				15,394
Non-speculative			1				9,219				9,219				9,219
SFR mortgage:			6				2,162				2,161				2,049
Dairy & livestock and agribusiness:			5				11,750				11,750				8,662
Total non-covered loans			25				56,592				56,290				49,851

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

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