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Non-Covered Loan and Lease Finance Receivables and Allowance for Loan Losses (Tables) | 3 Months Ended
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Mar. 31, 2014
Text Block [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:
|  | March 31, 2014 |  |  | December 31, 2013 |
|  | (Dollars in thousands) |
Commercial and industrial |  | $ | 490,653 |  |  | $ | 512,792 |
Real estate: |  |  |  |  |  |  |  |
Commercial real estate |  |  | 2,194,051 |  |  |  | 2,207,515 |
Construction |  |  | 42,906 |  |  |  | 47,109 |
SFR mortgage |  |  | 189,899 |  |  |  | 189,233 |
Dairy & livestock and agribusiness |  |  | 212,957 |  |  |  | 294,292 |
Municipal lease finance receivables |  |  | 81,041 |  |  |  | 89,106 |
Consumer and other loans |  |  | 54,815 |  |  |  | 55,103 |
Gross non-covered loans |  |  | 3,266,322 |  |  |  | 3,395,150 |
Less: Deferred loan fees, net |  |  | (8,763 | ) |  |  | (9,234 | )
Gross loans, net of deferred loan fees |  |  | 3,257,559 |  |  |  | 3,385,916 |
Less: Allowance for non-covered loan losses |  |  | (68,725 | ) |  |  | (75,235 | )
Net non-covered loans |  | $ | 3,188,834 |  |  | $ | 3,310,681 |
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 three months ended March 31, 2014 and 2013:
|  | For the Three Months Ended March 31, |
|  | 2014 |  |  | 2013 |
|  | (Dollars in thousands) |
Balance, beginning of period |  | $ | 3,667 |  |  | $ | — |
Originations of mortgage loans |  |  | — |  |  |  | — |
Sales of mortgage loans |  |  | — |  |  |  | — |
Transfer of mortgage loans to held-for-investment |  |  | — |  |  |  | — |
Sales of other loans |  |  | (3,667 | ) |  |  | — |
Transfers of other loans to held-for-sale |  |  | — |  |  |  | — |
Write-down of loans held-for-sale |  |  | — |  |  |  | — |
Balance, end of period |  | $ | — |  |  | $ | — |
Summary of Loan by Internal Risk Ratings | The following tables summarize our internal risk grouping by loan class as of March 31, 2014 and December 31, 2013:
|  | March 31, 2014 |
|  | Pass |  |  | Watch List |  |  | Special Mention |  |  | Substandard |  |  | Doubtful & Loss |  |  | Total |
|  | (Dollars in thousands) |
Commercial and industrial |  | $ | 297,226 |  |  | $ | 122,117 |  |  | $ | 55,351 |  |  | $ | 15,510 |  |  | $ | 449 |  |  | $ | 490,653 |
Real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  |  | 436,914 |  |  |  | 149,155 |  |  |  | 74,017 |  |  |  | 56,287 |  |  |  | — |  |  |  | 716,373 |
Non-owner occupied |  |  | 1,102,953 |  |  |  | 254,669 |  |  |  | 71,282 |  |  |  | 48,774 |  |  |  | — |  |  |  | 1,477,678 |
Construction |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Speculative |  |  | 7,594 |  |  |  | 383 |  |  |  | 1,513 |  |  |  | 17,519 |  |  |  | — |  |  |  | 27,009 |
Non-speculative |  |  | 5,676 |  |  |  | 1,052 |  |  |  | — |  |  |  | 9,169 |  |  |  | — |  |  |  | 15,897 |
SFR mortgage |  |  | 153,204 |  |  |  | 20,905 |  |  |  | 2,911 |  |  |  | 12,879 |  |  |  | — |  |  |  | 189,899 |
Dairy & livestock and agribusiness |  |  | 18,204 |  |  |  | 71,184 |  |  |  | 66,598 |  |  |  | 51,574 |  |  |  | 5,397 |  |  |  | 212,957 |
Municipal lease finance receivables |  |  | 40,860 |  |  |  | 19,197 |  |  |  | 20,984 |  |  |  | — |  |  |  | — |  |  |  | 81,041 |
Consumer and other loans |  |  | 42,557 |  |  |  | 7,523 |  |  |  | 3,285 |  |  |  | 1,450 |  |  |  | — |  |  |  | 54,815 |
Total non-covered gross loans |  | $ | 2,105,188 |  |  | $ | 646,185 |  |  | $ | 295,941 |  |  | $ | 213,162 |  |  | $ | 5,846 |  |  | $ | 3,266,322 |
|  | 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 |
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 March 31, 2014 and 2013:
|  | For the Three Months Ended March 31, 2014 |
|  | Ending Balance December 31, 2013 |  |  | Charge-offs |  |  | Recoveries |  |  | Provision for Loan Losses |  |  | Ending Balance March 31, 2014 |
|  | (Dollars in thousands) |
Commercial and industrial |  | $ | 10,834 |  |  | $ | (454 | ) |  | $ | 455 |  |  | $ | (1,999 | ) |  | $ | 8,836 |
Real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate |  |  | 39,402 |  |  |  | — |  |  |  | 68 |  |  |  | (70 | ) |  |  | 39,400 |
Construction |  |  | 1,305 |  |  |  | — |  |  |  | 778 |  |  |  | (1,625 | ) |  |  | 458 |
SFR mortgage |  |  | 2,718 |  |  |  | — |  |  |  | — |  |  |  | (436 | ) |  |  | 2,282 |
Dairy & livestock and agribusiness |  |  | 11,728 |  |  |  | — |  |  |  | 144 |  |  |  | (2,605 | ) |  |  | 9,267 |
Municipal lease finance receivables |  |  | 2,335 |  |  |  | — |  |  |  | — |  |  |  | (816 | ) |  |  | 1,519 |
Consumer and other loans |  |  | 960 |  |  |  | (13 | ) |  |  | 12 |  |  |  | (9 | ) |  |  | 950 |
Unallocated |  |  | 5,953 |  |  |  |  |  |  |  |  |  |  |  | 60 |  |  |  | 6,013 |
Total allowance for loan losses |  | $ | 75,235 |  |  | $ | (467 | ) |  | $ | 1,457 |  |  | $ | (7,500 | ) |  | $ | 68,725 |
|  | For the Three Months Ended March 31, 2013 |
|  | Ending Balance December 31, 2012 |  |  | Charge-offs |  |  | Recoveries |  |  | Provision for Loan Losses |  |  | Ending Balance March 31, 2013 |
|  | (Dollars in thousands) |
Commercial and industrial |  | $ | 11,652 |  |  | $ | (357 | ) |  | $ | 99 |  |  | $ | 919 |  |  | $ | 12,313 |
Real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate |  |  | 47,457 |  |  |  | — |  |  |  | 37 |  |  |  | (769 | ) |  |  | 46,725 |
Construction |  |  | 2,291 |  |  |  | — |  |  |  | 126 |  |  |  | (293 | ) |  |  | 2,124 |
SFR mortgage |  |  | 3,448 |  |  |  | (142 | ) |  |  | 34 |  |  |  | 266 |  |  |  | 3,606 |
Dairy & livestock and agribusiness |  |  | 18,696 |  |  |  | — |  |  |  | 14 |  |  |  | (2,139 | ) |  |  | 16,571 |
Municipal lease finance receivables |  |  | 1,588 |  |  |  | — |  |  |  | — |  |  |  | 1,044 |  |  |  | 2,632 |
Consumer and other loans |  |  | 1,170 |  |  |  | (47 | ) |  |  | 13 |  |  |  | (3 | ) |  |  | 1,133 |
Unallocated |  |  | 6,139 |  |  |  |  |  |  |  |  |  |  |  | 975 |  |  |  | 7,114 |
Total allowance for loan losses |  | $ | 92,441 |  |  | $ | (546 | ) |  | $ | 323 |  |  | $ | — |  |  | $ | 92,218 |
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 March 31, 2014 and 2013:
|  | March 31, 2014 |
|  | 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 |  | $ | 5,940 |  |  | $ | 484,713 |  |  | $ | 882 |  |  | $ | 7,954 |
Real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate |  |  | 33,907 |  |  |  | 2,160,144 |  |  |  | 320 |  |  |  | 39,080 |
Construction |  |  | 26,688 |  |  |  | 16,218 |  |  |  | — |  |  |  | 458 |
SFR mortgage |  |  | 11,692 |  |  |  | 178,207 |  |  |  | 47 |  |  |  | 2,235 |
Dairy & livestock and agribusiness |  |  | 27,972 |  |  |  | 184,985 |  |  |  | 2,656 |  |  |  | 6,611 |
Municipal lease finance receivables |  |  | — |  |  |  | 81,041 |  |  |  | — |  |  |  | 1,519 |
Consumer and other loans |  |  | 397 |  |  |  | 54,418 |  |  |  | 96 |  |  |  | 854 |
Unallocated |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 6,013 |
Total |  | $ | 106,596 |  |  | $ | 3,159,726 |  |  | $ | 4,001 |  |  | $ | 64,724 |
|  | March 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 |  | $ | 4,579 |  |  | $ | 528,362 |  |  | $ | 1,055 |  |  | $ | 11,258 |
Real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate |  |  | 41,505 |  |  |  | 1,954,693 |  |  |  | 1 |  |  |  | 46,724 |
Construction |  |  | 27,491 |  |  |  | 28,212 |  |  |  | — |  |  |  | 2,124 |
SFR mortgage |  |  | 13,593 |  |  |  | 148,429 |  |  |  | 428 |  |  |  | 3,178 |
Dairy & livestock and agribusiness |  |  | 25,327 |  |  |  | 258,545 |  |  |  | 2,560 |  |  |  | 14,011 |
Municipal lease finance receivables |  |  | — |  |  |  | 109,727 |  |  |  | — |  |  |  | 2,632 |
Consumer and other loans |  |  | 226 |  |  |  | 56,312 |  |  |  | 27 |  |  |  | 1,106 |
Unallocated |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 7,114 |
Total |  | $ | 112,721 |  |  | $ | 3,084,280 |  |  | $ | 4,071 |  |  | $ | 88,147 |
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 and loans past due by class of loans as of March 31, 2014 and December 31, 2013:
|  | March 31, 2014 |
|  | 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 |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 4,821 |  |  | $ | 485,832 |  |  | $ | 490,653 |
Real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  |  | 28 |  |  |  | — |  |  |  | — |  |  |  | 28 |  |  |  | 4,377 |  |  |  | 711,968 |  |  |  | 716,373 |
Non-owner occupied |  |  | 492 |  |  |  | — |  |  |  | — |  |  |  | 492 |  |  |  | 7,475 |  |  |  | 1,469,711 |  |  |  | 1,477,678 |
Construction |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Speculative |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 9,867 |  |  |  | 17,142 |  |  |  | 27,009 |
Non-speculative |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 15,897 |  |  |  | 15,897 |
SFR mortgage |  |  | 432 |  |  |  | — |  |  |  | — |  |  |  | 432 |  |  |  | 7,868 |  |  |  | 181,599 |  |  |  | 189,899 |
Dairy & livestock and agribusiness |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 5,397 |  |  |  | 207,560 |  |  |  | 212,957 |
Municipal lease finance receivables |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 81,041 |  |  |  | 81,041 |
Consumer and other loans |  |  | 8 |  |  |  | — |  |  |  | — |  |  |  | 8 |  |  |  | 397 |  |  |  | 54,410 |  |  |  | 54,815 |
Total non-covered gross loans |  | $ | 960 |  |  | $ | — |  |  | $ | — |  |  | $ | 960 |  |  | $ | 40,202 |  |  | $ | 3,225,160 |  |  | $ | 3,266,322 |
(1) | As of March 31, 2014, $23.2 million of nonaccruing loans were current according to original or restructured terms, $1.6 million were 30-59 days past due, $387,000 were 60-89 days past due, and $15.0 million were 90+ days past due.
|  | 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 according to original or restructured terms, $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.
Schedule of Held-for-Investment Loans Individually Evaluated for Impairment by Class of Loans | The following tables present information for held-for-investment loans, individually evaluated for impairment by class of loans, as of and for the periods indicated below:
|  | As of and For the Three Months Ended March 31, 2014 |
|  | Recorded Investment |  |  | Unpaid Principal Balance |  |  | Related Allowance |  |  | Average Recorded Investment |  |  | Interest Income Recognized |
|  | (Dollars in thousands) |
With no related allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  | $ | 4,173 |  |  | $ | 4,859 |  |  | $ | — |  |  | $ | 4,230 |  |  | $ | 15 |
Real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  |  | 10,108 |  |  |  | 10,768 |  |  |  | — |  |  |  | 10,221 |  |  |  | 117 |
Non-owner occupied |  |  | 21,928 |  |  |  | 27,740 |  |  |  | — |  |  |  | 22,103 |  |  |  | 215 |
Construction |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Speculative |  |  | 17,519 |  |  |  | 18,407 |  |  |  | — |  |  |  | 17,550 |  |  |  | 77 |
Non-speculative |  |  | 9,169 |  |  |  | 9,169 |  |  |  | — |  |  |  | 9,184 |  |  |  | 140 |
SFR mortgage |  |  | 11,214 |  |  |  | 12,911 |  |  |  | — |  |  |  | 11,266 |  |  |  | 26 |
Dairy & livestock and agribusiness |  |  | 16,582 |  |  |  | 17,430 |  |  |  | — |  |  |  | 16,902 |  |  |  | 189 |
Municipal lease finance receivables |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Consumer and other loans |  |  | 290 |  |  |  | 295 |  |  |  | — |  |  |  | 291 |  |  |  | — |
Total |  |  | 90,983 |  |  |  | 101,579 |  |  |  | — |  |  |  | 91,747 |  |  |  | 779 |
With a related allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  |  | 1,767 |  |  |  | 2,109 |  |  |  | 882 |  |  |  | 1,771 |  |  |  | — |
Real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  |  | 1,871 |  |  |  | 2,344 |  |  |  | 320 |  |  |  | 1,871 |  |  |  | — |
Non-owner occupied |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Construction |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Speculative |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Non-speculative |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
SFR mortgage |  |  | 478 |  |  |  | 486 |  |  |  | 47 |  |  |  | 479 |  |  |  | — |
Dairy & livestock and agribusiness |  |  | 11,390 |  |  |  | 12,042 |  |  |  | 2,656 |  |  |  | 11,608 |  |  |  | 75 |
Municipal lease finance receivables |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Consumer and other loans |  |  | 107 |  |  |  | 165 |  |  |  | 96 |  |  |  | 107 |  |  |  | — |
Total |  |  | 15,613 |  |  |  | 17,146 |  |  |  | 4,001 |  |  |  | 15,836 |  |  |  | 75 |
Total non-covered impaired loans |  | $ | 106,596 |  |  | $ | 118,725 |  |  | $ | 4,001 |  |  | $ | 107,583 |  |  | $ | 854 |
|  | As of and For the Three Months Ended March 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 |  | $ | 2,873 |  |  | $ | 3,617 |  |  | $ | — |  |  | $ | 2,899 |  |  | $ | 18 |
Real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  |  | 13,616 |  |  |  | 14,827 |  |  |  | — |  |  |  | 13,630 |  |  |  | 122 |
Non-owner occupied |  |  | 27,877 |  |  |  | 38,306 |  |  |  | — |  |  |  | 28,092 |  |  |  | 202 |
Construction |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Speculative |  |  | 18,272 |  |  |  | 18,607 |  |  |  | — |  |  |  | 18,272 |  |  |  | 77 |
Non-speculative |  |  | 9,219 |  |  |  | 9,219 |  |  |  | — |  |  |  | 9,219 |  |  |  | 141 |
SFR mortgage |  |  | 10,184 |  |  |  | 12,821 |  |  |  | — |  |  |  | 10,319 |  |  |  | 16 |
Dairy & livestock and agribusiness |  |  | 20,843 |  |  |  | 21,874 |  |  |  | — |  |  |  | 19,170 |  |  |  | 98 |
Municipal lease finance receivables |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Consumer and other loans |  |  | 141 |  |  |  | 196 |  |  |  | — |  |  |  | 141 |  |  |  | — |
Total |  |  | 103,025 |  |  |  | 119,467 |  |  |  | — |  |  |  | 101,742 |  |  |  | 674 |
With a related allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  |  | 1,706 |  |  |  | 1,871 |  |  |  | 1,055 |  |  |  | 1,723 |  |  |  | — |
Real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  |  | 12 |  |  |  | 14 |  |  |  | 1 |  |  |  | 16 |  |  |  | — |
Non-owner occupied |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Construction |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Speculative |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Non-speculative |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
SFR mortgage |  |  | 3,409 |  |  |  | 4,040 |  |  |  | 428 |  |  |  | 3,415 |  |  |  | — |
Dairy & livestock and agribusiness |  |  | 4,484 |  |  |  | 4,944 |  |  |  | 2,560 |  |  |  | 4,603 |  |  |  | — |
Municipal lease finance receivables |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Consumer and other loans |  |  | 85 |  |  |  | 87 |  |  |  | 27 |  |  |  | 43 |  |  |  | — |
Total |  |  | 9,696 |  |  |  | 10,956 |  |  |  | 4,071 |  |  |  | 9,800 |  |  |  | — |
Total non-covered impaired loans |  | $ | 112,721 |  |  | $ | 130,423 |  |  | $ | 4,071 |  |  | $ | 111,542 |  |  | $ | 674 |
|  | As of December 31, 2013 |
|  | Recorded Investment |  |  | Unpaid Principal Balance |  |  | Related Allowance |
|  | (Dollars in thousands) |
With no related allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  | $ | 4,668 |  |  | $ | 5,927 |  |  | $ | — |
Real estate: |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  |  | 13,041 |  |  |  | 14,133 |  |  |  | — |
Non-owner occupied |  |  | 20,399 |  |  |  | 26,155 |  |  |  | — |
Construction |  |  |  |  |  |  |  |  |  |  |  |
Speculative |  |  | 17,617 |  |  |  | 18,408 |  |  |  | — |
Non-speculative |  |  | 9,201 |  |  |  | 9,201 |  |  |  | — |
SFR mortgage |  |  | 10,919 |  |  |  | 12,516 |  |  |  | — |
Dairy & livestock and agribusiness |  |  | 17,702 |  |  |  | 17,702 |  |  |  | — |
Municipal lease finance receivables |  |  | — |  |  |  | — |  |  |  | — |
Consumer and other loans |  |  | 385 |  |  |  | 445 |  |  |  | — |
Total |  |  | 93,932 |  |  |  | 104,487 |  |  |  | — |
With a related allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  |  | 365 |  |  |  | 379 |  |  |  | 365 |
Real estate: |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  |  | — |  |  |  | — |  |  |  | — |
Non-owner occupied |  |  | — |  |  |  | — |  |  |  | — |
Construction |  |  |  |  |  |  |  |  |  |  |  |
Speculative |  |  | — |  |  |  | — |  |  |  | — |
Non-speculative |  |  | — |  |  |  | — |  |  |  | — |
SFR mortgage |  |  | 486 |  |  |  | 489 |  |  |  | 103 |
Dairy & livestock and agribusiness |  |  | 12,110 |  |  |  | 12,783 |  |  |  | 2,702 |
Municipal lease finance receivables |  |  | — |  |  |  | — |  |  |  | — |
Consumer and other loans |  |  | 16 |  |  |  | 19 |  |  |  | 4 |
Total |  |  | 12,977 |  |  |  | 13,670 |  |  |  | 3,174 |
Total non-covered impaired loans |  | $ | 106,909 |  |  | $ | 118,157 |  |  | $ | 3,174 |
Summary of Activity Related to Troubled Debt Restructurings | The following tables provide a summary of the activity related to TDRs for the three months ended March 31, 2014 and 2013:
|  | For the Three Months Ended March 31, |
|  | 2014 |  |  | 2013 |
|  | (Dollars in thousands) |
Performing TDRs: |  |  |  |  |  |  |  |
Beginning balance |  | $ | 66,955 |  |  | $ | 50,392 |
New modifications |  |  | 41 |  |  |  | 10,245 |
Payoffs and payments, net |  |  | (602 | ) |  |  | (4,195 | )
TDRs returned to accrual status |  |  | — |  |  |  | 1,149 |
TDRs placed on nonaccrual status |  |  | — |  |  |  | — |
Ending balance |  | $ | 66,394 |  |  | $ | 57,591 |
|  | For the Three Months Ended March 31, |
|  | 2014 |  |  | 2013 |
|  | (Dollars in thousands) |
Nonperforming TDRs: |  |  |  |  |  |  |  |
Beginning balance |  | $ | 25,119 |  |  | $ | 31,309 |
New modifications |  |  | — |  |  |  | 100 |
Payoffs and payments, net |  |  | (1,151 | ) |  |  | (694 | )
TDRs returned to accrual status |  |  | — |  |  |  | (1,149 | )
TDRs placed on nonaccrual status |  |  | — |  |  |  | — |
Ending balance |  | $ | 23,968 |  |  | $ | 29,566 |
Loans Modified as Troubled Debt Restructurings | The following tables summarize loans modified as troubled debt restructurings during the three months ended March 31, 2014, and 2013: Modifications (1)
|  | For the Three Months Ended March 31, 2014 |
|  | Number of Loans |  |  | Pre-Modification Outstanding Recorded Investment |  |  | Post-Modification Outstanding Recorded Investment |  |  | Outstanding Recorded Investment at March 31, 2013 |  |  | Financial Effect Resulting From Modifications (2) |
|  | (Dollars in thousands) |
Commercial and industrial: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate reduction |  |  | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Change in amortization period or maturity |  |  | 1 |  |  |  | 41 |  |  |  | 41 |  |  |  | 39 |  |  |  | — |
Real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate reduction |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Change in amortization period or maturity |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
SFR mortgage: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate reduction |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Change in amortization period or maturity |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Other |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Dairy & livestock and agribusiness: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate reduction |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Change in amortization period or maturity |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total non-covered loans |  |  | 1 |  |  |  | 41 |  |  |  | 41 |  |  |  | 39 |  |  |  | — |
|  | For the Three Months Ended March 31, 2013 |
|  | Number of Loans |  |  | Pre-Modification Outstanding Recorded Investment |  |  | Post-Modification Outstanding Recorded Investment |  |  | Outstanding Recorded Investment at March 31, 2014 |  |  | Financial Effect Resulting From Modifications (2) |
|  | (Dollars in thousands) |
Commercial and industrial: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate reduction |  |  | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Change in amortization period or maturity |  |  | 2 |  |  |  | 204 |  |  |  | 204 |  |  |  | 193 |  |  |  | 95 |
Real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate reduction |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Change in amortization period or maturity |  |  | 1 |  |  |  | 168 |  |  |  | 168 |  |  |  | 168 |  |  |  | — |
SFR mortgage: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate reduction |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Change in amortization period or maturity |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Dairy & livestock and agribusiness: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate reduction |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Change in amortization period or maturity |  |  | 8 |  |  |  | 9,973 |  |  |  | 9,973 |  |  |  | 9,855 |  |  |  | — |
Total non-covered loans |  |  | 11 |  |  | $ | 10,345 |  |  | $ | 10,345 |  |  | $ | 10,216 |  |  | $ | 95 |
(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.

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