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Loans Held for Investment (LHFI) and Allowance for Loan Losses, LHFI (Tables)

9 Months Ended

Sep. 30, 2012

Loans Held for Investment (LHFI) and Allowance for Loan Losses, LHFI [Abstract]

Loan Portfolio Held For Investment

For the periods presented, LHFI consisted of the following ($ in thousands):

		September 30, 2012				December 31, 2011
Loans secured by real estate:
Construction, land development and other land loans		$	460,599			$	474,082
Secured by 1-4 family residential properties			1,511,514				1,760,930
Secured by nonfarm, nonresidential properties			1,397,536				1,425,774
Other			184,804				204,849
Commercial and industrial loans			1,163,681				1,139,365
Consumer loans			181,896				243,756
Other loans			627,933				608,728
LHFI			5,527,963				5,857,484
Less allowance for loan losses, LHFI			83,526				89,518
Net LHFI		$	5,444,437			$	5,767,966

Summary of LHFI evaluated for impairment [Table Text Block]

The following table details LHFI individually and collectively evaluated for impairment at September 30, 2012 and December 31, 2011 ($ in thousands):

		September 30, 2012
		LHFI Evaluated for Impairment
		Individually				Collectively				Total
Loans secured by real estate:
Construction, land development and other land loans		$	26,077			$	434,522			$	460,599
Secured by 1-4 family residential properties			24,260				1,487,254				1,511,514
Secured by nonfarm, nonresidential properties			18,873				1,378,663				1,397,536
Other			3,900				180,904				184,804
Commercial and industrial loans			6,215				1,157,466				1,163,681
Consumer loans			411				181,485				181,896
Other loans			922				627,011				627,933
Total		$	80,658			$	5,447,305			$	5,527,963

		December 31, 2011
		LHFI Evaluated for Impairment
		Individually				Collectively				Total
Loans secured by real estate:
Construction, land development and other land loans		$	40,413			$	433,669			$	474,082
Secured by 1-4 family residential properties			24,348				1,736,582				1,760,930
Secured by nonfarm, nonresidential properties			23,981				1,401,793				1,425,774
Other			5,871				198,978				204,849
Commercial and industrial loans			14,148				1,125,217				1,139,365
Consumer loans			825				242,931				243,756
Other loans			872				607,856				608,728
Total		$	110,458			$	5,747,026			$	5,857,484

Impact of Modifications Classified as Troubled Debt Restructurings

The following table illustrates the impact of modifications classified as TDRs for the three and nine months ended September 30, 2012 and 2011 as well as those TDRs modified within the last 12 months for which there was a payment default during the period ($ in thousands):

		Three Months Ended September 30,
		2012												2011
Troubled Debt Restructurings		Number of Contracts				Pre-Modification Outstanding Recorded Investment				Post-Modification Outstanding Recorded Investment				Number of Contracts				Pre-Modification Outstanding Recorded Investment				Post-Modification Outstanding Recorded Investment
Construction, land development and other land loans			-			$	-			$	-				1			$	1,843			$	1,843
Secured by 1-4 family residential properties			39				3,695				3,691				5				1,889				1,949
Other loans secured by real estate			1				199				199				-				-				-
Total			40			$	3,894			$	3,890				6			$	3,732			$	3,792

		Nine Months Ended September 30,
		2012												2011
Troubled Debt Restructurings		Number of Contracts				Pre-Modification Outstanding Recorded Investment				Post-Modification Outstanding Recorded Investment				Number of Contracts				Pre-Modification Outstanding Recorded Investment				Post-Modification Outstanding Recorded Investment
Construction, land development and other land loans			11			$	4,078			$	4,078				14			$	9,114			$	8,447
Secured by 1-4 family residential properties			44				5,062				5,069				15				5,112				3,549
Secured by nonfarm, nonresidential properties			2				1,210				1,210				4				4,368				4,196
Other loans secured by real estate			1				199				199				-				-				-
Commercial and industrial			-				-				-				2				11,998				11,531
Total			58			$	10,549			$	10,556				35			$	30,592			$	27,723

Troubled Debt Restructuring Subsequently Defaulted

		Nine Months Ended September 30,
		2012								2011
Troubled Debt Restructurings that Subsequently Defaulted		Number of Contracts				Recorded Investment				Number of Contracts				Recorded Investment
Construction, land development and other land loans			10			$	3,671				2			$	1,688
Secured by 1-4 family residential properties			8				1,781				2				1,485
Secured by nonfarm, nonresidential properties			1				870				-				-
Total			19			$	6,322				4			$	3,173

Troubled Debt Restructuring Related To Loans Held for Investment, Excluding Covered Loans, by Loan Type

At September 30, 2012 and December 31, 2011, the following table details LHFI classified as TDRs by loan type ($ in thousands):

		September 30, 2012
		Accruing				Nonaccrual				Total
Construction, land development and other land loans		$	235			$	12,493			$	12,728
Secured by 1-4 family residential properties			3,562				5,198				8,760
Secured by nonfarm, nonresidential properties			-				4,662				4,662
Other loans secured by real estate			-				199				199
Total Troubled Debt Restructurings by Type		$	3,797			$	22,552			$	26,349

		December 31, 2011
		Accruing				Nonaccrual				Total
Construction, land development and other land loans		$	241			$	14,041			$	14,282
Secured by 1-4 family residential properties			782				3,485				4,267
Secured by nonfarm, nonresidential properties			-				4,135				4,135
Commercial and industrial			-				11,503				11,503
Total Troubled Debt Restructurings by Type		$	1,023			$	33,164			$	34,187

Impaired Financing Receivables

At September 30, 2012 and December 31, 2011, the carrying amount of LHFI evaluated for impairment consisted of the following ($ in thousands):

		September 30, 2012
		LHFI
		Unpaid				With No Related				With an				Total								Average
		Principal				Allowance				Allowance				Carrying				Related				Recorded
		Balance				Recorded				Recorded				Amount				Allowance				Investment
Loans secured by real estate:
Construction, land development and other land loans		$	45,951			$	7,815			$	18,262			$	26,077			$	4,829			$	33,245
Secured by 1-4 family residential properties			31,206				2,093				22,167				24,260				1,373				24,304
Secured by nonfarm, nonresidential properties			24,003				4,424				14,449				18,873				3,259				21,427
Other			5,965				-				3,900				3,900				855				4,886
Commercial and industrial loans			6,791				57				6,158				6,215				2,995				10,182
Consumer loans			670				-				411				411				4				618
Other loans			952				-				922				922				336				897
Total		$	115,538			$	14,389			$	66,269			$	80,658			$	13,651			$	95,559

		December 31, 2011
		LHFI
		Unpaid				With No Related				With an				Total								Average
		Principal				Allowance				Allowance				Carrying				Related				Recorded
		Balance				Recorded				Recorded				Amount				Allowance				Investment
Loans secured by real estate:
Construction, land development and other land loans		$	58,757			$	11,123			$	29,290			$	40,413			$	6,547			$	49,122
Secured by 1-4 family residential properties			33,746				1,560				22,788				24,348				1,348				27,330
Secured by nonfarm, nonresidential properties			27,183				13,770				10,211				23,981				2,431				26,497
Other			7,158				1,548				4,323				5,871				1,007				6,013
Commercial and industrial loans			16,102				8,724				5,424				14,148				1,137				15,127
Consumer loans			1,097				-				825				825				9				1,468
Other loans			2,559				220				652				872				185				1,132
Total		$	146,602			$	36,945			$	73,513			$	110,458			$	12,664			$	126,689

Carrying Amount of Loans by Credit Quality Indicator

The table below illustrates the carrying amount of LHFI by credit quality indicator at September 30, 2012 and December 31, 2011 ($ in thousands):

		September 30, 2012
						Commercial Loans
						Pass -				Special Mention -				Substandard -				Doubtful -
						Categories 1-6				Category 7				Category 8				Category 9				Subtotal
Loans secured by real estate:
Construction, land development and other land loans						$	321,938			$	23,923			$	67,703			$	-			$	413,564
Secured by 1-4 family residential properties							115,316				1,026				14,844				40				131,226
Secured by nonfarm, nonresidential properties							1,277,544				12,607				106,338				-				1,396,489
Other							173,240				451				5,640				-				179,331
Commercial and industrial loans							1,075,124				36,782				46,845				4,411				1,163,162
Consumer loans							343				-				-				-				343
Other loans							620,563				4				611				825				622,003
						$	3,584,068			$	74,793			$	241,981			$	5,276			$	3,906,118

		Consumer Loans
						Past Due				Past Due Greater
		Current				30-89 Days				Than 90 days				Nonaccrual				Subtotal				Total LHFI
Loans secured by real estate:
Construction, land development and other land loans		$	45,790			$	353			$	-			$	892			$	47,035			$	460,599
Secured by 1-4 family residential properties			1,349,926				10,335				2,683				17,344				1,380,288				1,511,514
Secured by nonfarm, nonresidential properties			1,047				-				-				-				1,047				1,397,536
Other			5,416				33				-				24				5,473				184,804
Commercial and industrial loans			464				45				-				10				519				1,163,681
Consumer loans			176,663				4,246				234				410				181,553				181,896
Other loans			5,930				-				-				-				5,930				627,933
		$	1,585,236			$	15,012			$	2,917			$	18,680			$	1,621,845			$	5,527,963

		December 31, 2011
						Commercial Loans
						Pass -				Special Mention -				Substandard -				Doubtful -
						Categories 1-6				Category 7				Category 8				Category 9				Subtotal
Loans secured by real estate:
Construction, land development and other land loans						$	308,618			$	26,273			$	90,175			$	116			$	425,182
Secured by 1-4 family residential properties							119,155				142				16,324				-				135,621
Secured by nonfarm, nonresidential properties							1,287,886				26,232				110,472				51				1,424,641
Other							188,772				130				9,312				-				198,214
Commercial and industrial loans							1,048,556				32,046				56,577				405				1,137,584
Consumer loans							643				25				-				-				668
Other loans							600,411				-				1,834				600				602,845
						$	3,554,041			$	84,848			$	284,694			$	1,172			$	3,924,755

		Consumer Loans
						Past Due				Past Due Greater
		Current				30-89 Days				Than 90 days				Nonaccrual				Subtotal				Total LHFI
Loans secured by real estate:
Construction, land development and other land loans		$	47,253			$	353			$	-			$	1,294			$	48,900			$	474,082
Secured by 1-4 family residential properties			1,596,800				8,477				1,306				18,726				1,625,309				1,760,930
Secured by nonfarm, nonresidential properties			1,133				-				-				-				1,133				1,425,774
Other			6,405				201				-				29				6,635				204,849
Commercial and industrial loans			1,626				118				-				37				1,781				1,139,365
Consumer loans			234,593				7,172				498				825				243,088				243,756
Other loans			5,848				35				-				-				5,883				608,728
		$	1,893,658			$	16,356			$	1,804			$	20,911			$	1,932,729			$	5,857,484

Aging Analysis of Past Due Loans and Nonaccrual Loans, excluding Covered Loans By Class

LHFI past due 90 days or more totaled $5.7 million and $4.2 million at September 30, 2012 and December 31, 2011, respectively.  The following table provides an aging analysis of past due and nonaccrual LHFI by class at September 30, 2012 and December 31, 2011 ($ in thousands):

		September 30, 2012
		Past Due
						Greater than												Current
		30-89 Days				90 Days (1)				Total				Nonaccrual				Loans				Total LHFI
Loans secured by real estate:
Construction, land development and other land loans		$	1,762			$	-			$	1,762			$	26,077			$	432,760			$	460,599
Secured by 1-4 family residential properties			12,672				2,843				15,515				24,260				1,471,739				1,511,514
Secured by nonfarm, nonresidential properties			3,364				91				3,455				18,873				1,375,208				1,397,536
Other			184				-				184				3,900				180,720				184,804
Commercial and industrial loans			3,861				2,532				6,393				6,215				1,151,073				1,163,681
Consumer loans			4,246				233				4,479				411				177,006				181,896
Other loans			74				-				74				922				626,937				627,933
Total past due LHFI		$	26,163			$	5,699			$	31,862			$	80,658			$	5,415,443			$	5,527,963

(1) - Past due greater than 90 days but still accruing interest.

		December 31, 2011
		Past Due
						Greater than												Current
		30-89 Days				90 Days (1)				Total				Nonaccrual				Loans				Total LHFI
Loans secured by real estate:
Construction, land development and other land loans		$	1,784			$	1,657			$	3,441			$	40,413			$	430,228			$	474,082
Secured by 1-4 family residential properties			9,755				1,306				11,061				24,348				1,725,521				1,760,930
Secured by nonfarm, nonresidential properties			9,925				-				9,925				23,981				1,391,868				1,425,774
Other			879				-				879				5,871				198,099				204,849
Commercial and industrial loans			1,646				769				2,415				14,148				1,122,802				1,139,365
Consumer loans			7,172				498				7,670				825				235,261				243,756
Other loans			3,104				-				3,104				872				604,752				608,728
Total past due LHFI		$	34,265			$	4,230			$	38,495			$	110,458			$	5,708,531			$	5,857,484

(1) - Past due greater than 90 days but still accruing interest.

Change in Allowance For Loan Losses

The measure for each qualitative factor is converted to a scale ranging from 0 (No risk) to 100 (High Risk), other than the last two factors, which are applied on a dollar-for-dollar basis, to ensure that the combination of such factors is proportional. The resulting ratings from the individual factors are weighted and summed to establish the weighted average qualitative factor of a specific loan portfolio within each key market region.  This weighted average qualitative factor is then distributed over the nine primary loan pools within each key market region based on the ranking by risk of each.

Changes in the allowance for loan losses, LHFI were as follows ($ in thousands):

		Nine Months Ended September 30,
		2012				2011
Balance at January 1,		$	89,518			$	93,510
Loans charged-off			(22,547	)			(37,312	)
Recoveries			9,254				9,634
Net charge-offs			(13,293	)			(27,678	)
Provision for loan losses, LHFI			7,301				23,631
Balance at September 30,		$	83,526			$	89,463

The following tables detail the balance in the allowance for loan losses, LHFI by portfolio segment at September 30, 2012 and 2011, respectively ($ in thousands):

		2012
		Balance												Provision for				Balance
		January 1,				Charge-offs				Recoveries				Loan Losses				September 30,
Loans secured by real estate:
Construction, land development and other land loans		$	27,220			$	(2,944	)		$	-			$	(1,732	)		$	22,544
Secured by 1-4 family residential properties			12,650				(3,238	)			364				2,203				11,979
Secured by nonfarm, nonresidential properties			24,358				(5,409	)			-				3,823				22,772
Other			3,079				(1,602	)			-				733				2,210
Commercial and industrial loans			15,868				(2,985	)			2,123				3,428				18,434
Consumer loans			3,656				(2,360	)			4,189				(2,620	)			2,865
Other loans			2,687				(4,009	)			2,578				1,466				2,722
Total allowance for loan losses, LHFI		$	89,518			$	(22,547	)		$	9,254			$	7,301			$	83,526

		Disaggregated by Impairment Method
		Individually				Collectively				Total
Loans secured by real estate:
Construction, land development and other land loans		$	4,829			$	17,715			$	22,544
Secured by 1-4 family residential properties			1,373				10,606				11,979
Secured by nonfarm, nonresidential properties			3,259				19,513				22,772
Other			855				1,355				2,210
Commercial and industrial loans			2,995				15,439				18,434
Consumer loans			4				2,861				2,865
Other loans			336				2,386				2,722
Total allowance for loan losses, LHFI		$	13,651			$	69,875			$	83,526

		2011
		Balance												Provision for				Balance
		January 1,				Charge-offs				Recoveries				Loan Losses				September 30,
Loans secured by real estate:
Construction, land development and other land loans		$	35,562			$	(14,375	)		$	-			$	8,353			$	29,540
Secured by 1-4 family residential properties			13,051				(7,461	)			410				5,538				11,538
Secured by nonfarm, nonresidential properties			20,980				(3,124	)			-				4,882				22,738
Other			1,582				(577	)			-				1,969				2,974
Commercial and industrial loans			14,775				(3,811	)			2,259				2,529				15,752
Consumer loans			5,400				(4,410	)			4,475				(1,474	)			3,991
Other loans			2,160				(3,554	)			2,490				1,834				2,930
Total allowance for loan losses, LHFI		$	93,510			$	(37,312	)		$	9,634			$	23,631			$	89,463

		Disaggregated by Impairment Method
		Individually				Collectively				Total
Loans secured by real estate:
Construction, land development and other land loans		$	4,165			$	25,375			$	29,540
Secured by 1-4 family residential properties			540				10,998				11,538
Secured by nonfarm, nonresidential properties			1,510				21,228				22,738
Other			1,008				1,966				2,974
Commercial and industrial loans			1,454				14,298				15,752
Consumer loans			10				3,981				3,991
Other loans			275				2,655				2,930
Total allowance for loan losses, LHFI		$	8,962			$	80,501			$	89,463

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Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 3, 4

-Article 5



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.3,4)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

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X

- Definition

Tabular disclosure of financing receivables and troubled debt restructurings.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 32

-URI http://asc.fasb.org/extlink&oid=6965416&loc=SL6953670-111524



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 33

-URI http://asc.fasb.org/extlink&oid=6965416&loc=SL6953676-111524

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