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Loans (Tables) - Portfolio loans, net | 3 Months Ended
--- | ---
Mar. 31, 2019
Non-covered Loans [Line Items] |
Summary of Portfolio Loans by Category | The table below shows the loan portfolio composition including carrying value categorized by loans accounted for at amortized cost, which includes our originated loans, and by loans accounted for as PCI.
(in thousands) | March 31, 2019 |  | December 31, 2018
Loans accounted for at amortized cost | $ | 4,894,574 |  |  | $ | 4,303,600 |
Loans accounted for as PCI | 122,503 |  |  | 46,401 |
Total loans | $ | 5,017,077 |  |  | $ | 4,350,001 |
At March 31, 2019, loans acquired in the Trinity acquisition included $602 million accounted for at amortized cost and $80 million accounted for as PCI. These loans were recorded at fair value with no allowance for loan losses. The table below shows the composition of the allowance for loan losses:
(in thousands) | March 31, 2019 |  | December 31, 2018
Allowance for loans accounted for at amortized cost | $ | 41,945 |  |  | $ | 42,295 |
Allowance for loans accounted for as PCI | 1,150 |  |  | 1,181 |
Total allowance for loan losses | $ | 43,095 |  |  | $ | 43,476 |
The following tables refer to loans accounted for at amortized cost. Below is a summary of loans by category at March 31, 2019 and December 31, 2018:
(in thousands) | March 31, 2019 |  | December 31, 2018
Commercial and industrial | $ | 2,209,437 |  |  | $ | 2,121,008 |
Real estate: |  |  |
Commercial - investor owned | 1,144,868 |  |  | 843,728 |
Commercial - owner occupied | 647,198 |  |  | 604,498 |
Construction and land development | 358,884 |  |  | 330,097 |
Residential | 416,731 |  |  | 298,944 |
Total real estate loans | 2,567,681 |  |  | 2,077,267 |
Consumer and other | 119,368 |  |  | 107,351 |
Loans, before unearned loan fees | 4,896,486 |  |  | 4,305,626 |
Unearned loan fees, net | (1,912 | ) |  | (2,026 | )
Loans, including unearned loan fees | $ | 4,894,574 |  |  | $ | 4,303,600 |
Summary of Allowance for Loan Losses and the Recorded Investment in Portfolio Loans by Class and Category Based on Impairment Method | A summary of the activity in the allowance for loan losses and the recorded investment in loans by class and category based on impairment methodology through March 31, 2019, and at December 31, 2018, is as follows:
(in thousands) | Commercial and industrial |  | CRE - investor owned |  | CRE - owner occupied |  | Construction and land development |  | Residential real estate |  | Consumer and other |  | Total
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at December 31, 2018 | $ | 29,039 |  |  | $ | 4,683 |  |  | $ | 4,239 |  |  | $ | 1,987 |  |  | $ | 1,616 |  |  | $ | 731 |  |  | $ | 42,295 |
Provision (provision reversal) for loan losses | 1,445 |  |  | 769 |  |  | (431 | ) |  | (252 | ) |  | (288 | ) |  | 233 |  |  | 1,476 |
Losses charged off | (1,853 | ) |  | (120 | ) |  | (36 | ) |  | (45 | ) |  | (67 | ) |  | (129 | ) |  | (2,250 | )
Recoveries | 29 |  |  | 7 |  |  | 2 |  |  | 9 |  |  | 364 |  |  | 13 |  |  | 424 |
Balance at March 31, 2019 | $ | 28,660 |  |  | $ | 5,339 |  |  | $ | 3,774 |  |  | $ | 1,699 |  |  | $ | 1,625 |  |  | $ | 848 |  |  | $ | 41,945 |
(in thousands) | Commercial and industrial |  | CRE - investor owned |  | CRE - owner occupied |  | Construction and land development |  | Residential real estate |  | Consumer and other |  | Total
Balance March 31, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for loan losses - Ending balance: |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment | $ | 2,199 |  |  | $ | 596 |  |  | $ | 119 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 2,914 |
Collectively evaluated for impairment | 26,461 |  |  | 4,743 |  |  | 3,655 |  |  | 1,699 |  |  | 1,625 |  |  | 848 |  |  | 39,031 |
Total | $ | 28,660 |  |  | $ | 5,339 |  |  | $ | 3,774 |  |  | $ | 1,699 |  |  | $ | 1,625 |  |  | $ | 848 |  |  | $ | 41,945 |
Loans - Ending balance: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment | $ | 7,205 |  |  | $ | 1,527 |  |  | $ | 2,296 |  |  | $ | — |  |  | $ | 408 |  |  | $ | — |  |  | $ | 11,436 |
Collectively evaluated for impairment | 2,202,232 |  |  | 1,143,341 |  |  | 644,902 |  |  | 358,884 |  |  | 416,323 |  |  | 117,456 |  |  | 4,883,138 |
Total | $ | 2,209,437 |  |  | $ | 1,144,868 |  |  | $ | 647,198 |  |  | $ | 358,884 |  |  | $ | 416,731 |  |  | $ | 117,456 |  |  | $ | 4,894,574 |
Balance December 31, 2018 |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for loan losses - Ending balance: |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment | $ | 4,266 |  |  | $ | — |  |  | $ | 109 |  |  | $ | — |  |  | $ | 52 |  |  | $ | 26 |  |  | $ | 4,453 |
Collectively evaluated for impairment | 24,773 |  |  | 4,683 |  |  | 4,130 |  |  | 1,987 |  |  | 1,564 |  |  | 705 |  |  | 37,842 |
Total | $ | 29,039 |  |  | $ | 4,683 |  |  | $ | 4,239 |  |  | $ | 1,987 |  |  | $ | 1,616 |  |  | $ | 731 |  |  | $ | 42,295 |
Loans - Ending balance: |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment | $ | 12,950 |  |  | $ | 398 |  |  | $ | 2,135 |  |  | $ | — |  |  | $ | 2,277 |  |  | $ | 311 |  |  | $ | 18,071 |
Collectively evaluated for impairment | 2,108,058 |  |  | 843,330 |  |  | 602,363 |  |  | 330,097 |  |  | 296,667 |  |  | 105,014 |  |  | 4,285,529 |
Total | $ | 2,121,008 |  |  | $ | 843,728 |  |  | $ | 604,498 |  |  | $ | 330,097 |  |  | $ | 298,944 |  |  | $ | 105,325 |  |  | $ | 4,303,600 |
Summary of Portfolio Loans Individually Evaluated for Impairment and Recorded Investment in Impaired Non-Covered Loans by Category | A summary of nonperforming loans individually evaluated for impairment by category at March 31, 2019 and December 31, 2018, and the income recognized on impaired loans is as follows:
| March 31, 2019
(in thousands) | Unpaid Contractual Principal Balance |  | Recorded Investment With No Allowance |  | Recorded Investment With Allowance |  | Total Recorded Investment |  | Related Allowance |  | Average Recorded Investment
Commercial and industrial | $ | 9,515 |  |  | $ | 2,168 |  |  | $ | 5,037 |  |  | $ | 7,205 |  |  | $ | 2,199 |  |  | $ | 7,855 |
Real estate: |  |  |  |  |  |  |  |  |  |  |
Commercial - investor owned | 1,555 |  |  | 271 |  |  | 1,256 |  |  | 1,527 |  |  | 596 |  |  | 1,527 |
Commercial - owner occupied | 484 |  |  | 467 |  |  | — |  |  | 467 |  |  | — |  |  | 471 |
Construction and land development | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Residential | 409 |  |  | 408 |  |  | — |  |  | 408 |  |  | — |  |  | 408 |
Consumer and other | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total | $ | 11,963 |  |  | $ | 3,314 |  |  | $ | 6,293 |  |  | $ | 9,607 |  |  | $ | 2,795 |  |  | $ | 10,261 |
| December 31, 2018
(in thousands) | Unpaid Contractual Principal Balance |  | Recorded Investment With No Allowance |  | Recorded Investment With Allowance |  | Total Recorded Investment |  | Related Allowance |  | Average Recorded Investment
Commercial and industrial | $ | 21,893 |  |  | $ | 3,294 |  |  | $ | 9,656 |  |  | $ | 12,950 |  |  | $ | 4,266 |  |  | $ | 13,827 |
Real estate: |  |  |  |  |  |  |  |  |  |  |
Commercial - investor owned | 553 |  |  | 398 |  |  | — |  |  | 398 |  |  | — |  |  | 277 |
Commercial - owner occupied | 847 |  |  | 472 |  |  | 336 |  |  | 808 |  |  | 109 |  |  | 691 |
Construction and land development | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Residential | 2,425 |  |  | 1,659 |  |  | 618 |  |  | 2,277 |  |  | 52 |  |  | 778 |
Consumer and other | 329 |  |  | — |  |  | 312 |  |  | 312 |  |  | 26 |  |  | — |
Total | $ | 26,047 |  |  | $ | 5,823 |  |  | $ | 10,922 |  |  | $ | 16,745 |  |  | $ | 4,453 |  |  | $ | 15,573 |
| Three months ended March 31,
(in thousands) | 2019 |  | 2018
Total interest income that would have been recognized under original terms | $ | 436 |  |  | $ | 534 |
Total cash received and recognized as interest income on non-accrual loans | 62 |  |  | 11 |
Total interest income recognized on accruing, impaired loans | 3 |  |  | 11 |
The recorded investment in nonperforming loans by category at March 31, 2019 and December 31, 2018, is as follows:
| March 31, 2019
(in thousands) | Non-accrual |  | Restructured, not on non-accrual |  | Total
Commercial and industrial | $ | 7,094 |  |  | $ | 111 |  |  | $ | 7,205 |
Real estate: |  |  |  |  |
Commercial - investor owned | 1,527 |  |  | — |  |  | 1,527 |
Commercial - owner occupied | 467 |  |  | — |  |  | 467 |
Construction and land development | — |  |  | — |  |  | — |
Residential | 328 |  |  | 80 |  |  | 408 |
Consumer and other | — |  |  | — |  |  | — |
Total | $ | 9,416 |  |  | $ | 191 |  |  | $ | 9,607 |
| December 31, 2018
(in thousands) | Non-accrual |  | Restructured, not on non-accrual |  | Total
Commercial and industrial | $ | 12,805 |  |  | $ | 145 |  |  | $ | 12,950 |
Real estate: |  |  |  |  |
Commercial - investor owned | 398 |  |  | — |  |  | 398 |
Commercial - owner occupied | 808 |  |  | — |  |  | 808 |
Construction and land development | — |  |  | — |  |  | — |
Residential | 2,197 |  |  | 80 |  |  | 2,277 |
Consumer and other | 312 |  |  | — |  |  | 312 |
Total | $ | 16,520 |  |  | $ | 225 |  |  | $ | 16,745 |
Summary of Recorded Investment by Category for Portfolio Loans Restructured | There were no portfolio loans restructured during the three months ended March 31, 2019 and 2018.
Summary of Recorded Investment by Category for Portfolio Loans Restructured and Subsequently Defaulted | As of March 31, 2019, the Company had $1.2 million in specific reserves allocated to $4.7 million of loans that have been restructured. During the three months ended March 31, 2019 and 2018, there were no troubled debt restructurings that subsequently defaulted.
Summary of Aging of Recorded Investment in Past Due Portfolio Loans by Portfolio Class and Category | The aging of the recorded investment in past due loans by portfolio class and category at March 31, 2019 and December 31, 2018, is shown below.
| March 31, 2019
(in thousands) | 30-89 Days Past Due |  | 90 or More Days Past Due |  | Total Past Due |  | Current |  | Total
Commercial and industrial | $ | 22,062 |  |  | $ | 5,816 |  |  | $ | 27,878 |  |  | $ | 2,181,559 |  |  | $ | 2,209,437 |
Real estate: |  |  |  |  |  |  |  |  |
Commercial - investor owned | — |  |  | 1,527 |  |  | 1,527 |  |  | 1,143,341 |  |  | 1,144,868 |
Commercial - owner occupied | 708 |  |  | 229 |  |  | 937 |  |  | 646,261 |  |  | 647,198 |
Construction and land development | 98 |  |  | — |  |  | 98 |  |  | 358,786 |  |  | 358,884 |
Residential | 4,945 |  |  | 328 |  |  | 5,273 |  |  | 411,458 |  |  | 416,731 |
Consumer and other | 69 |  |  | — |  |  | 69 |  |  | 117,387 |  |  | 117,456 |
Total | $ | 27,882 |  |  | $ | 7,900 |  |  | $ | 35,782 |  |  | $ | 4,858,792 |  |  | $ | 4,894,574 |
| December 31, 2018
(in thousands) | 30-89 Days Past Due |  | 90 or More Days Past Due |  | Total Past Due |  | Current |  | Total
Commercial and industrial | $ | 66 |  |  | $ | 10,257 |  |  | $ | 10,323 |  |  | $ | 2,110,685 |  |  | $ | 2,121,008 |
Real estate: |  |  |  |  |  |  |  |  |
Commercial - investor owned | 529 |  |  | 127 |  |  | 656 |  |  | 843,072 |  |  | 843,728 |
Commercial - owner occupied | 292 |  |  | 565 |  |  | 857 |  |  | 603,641 |  |  | 604,498 |
Construction and land development | 6 |  |  | — |  |  | 6 |  |  | 330,091 |  |  | 330,097 |
Residential | 709 |  |  | 897 |  |  | 1,606 |  |  | 297,338 |  |  | 298,944 |
Consumer and other | — |  |  | 312 |  |  | 312 |  |  | 105,013 |  |  | 105,325 |
Total | $ | 1,602 |  |  | $ | 12,158 |  |  | $ | 13,760 |  |  | $ | 4,289,840 |  |  | $ | 4,303,600 |
Summary of Recorded Investment by Risk Category of Portfolio Loans by Portfolio Class and Category | The recorded investment by risk category of the loans by portfolio class and category at March 31, 2019, which is based upon the most recent analysis performed, and December 31, 2018, is as follows:
| March 31, 2019
(in thousands) | Pass (1-6) |  | Watch (7) |  | Classified (8 & 9) |  | Total
Commercial and industrial | $ | 1,991,293 |  |  | $ | 157,408 |  |  | $ | 60,736 |  |  | $ | 2,209,437 |
Real estate: |  |  |  |  |  |  |
Commercial - investor owned | 1,124,030 |  |  | 17,088 |  |  | 3,750 |  |  | 1,144,868 |
Commercial - owner occupied | 608,773 |  |  | 36,052 |  |  | 2,373 |  |  | 647,198 |
Construction and land development | 354,835 |  |  | 3,984 |  |  | 65 |  |  | 358,884 |
Residential | 409,032 |  |  | 1,996 |  |  | 5,703 |  |  | 416,731 |
Consumer and other | 117,451 |  |  | 5 |  |  | — |  |  | 117,456 |
Total | $ | 4,605,414 |  |  | $ | 216,533 |  |  | $ | 72,627 |  |  | $ | 4,894,574 |
| December 31, 2018
(in thousands) | Pass (1-6) |  | Watch (7) |  | Classified (8 & 9) |  | Total
Commercial and industrial | $ | 1,927,782 |  |  | $ | 146,033 |  |  | $ | 47,193 |  |  | $ | 2,121,008 |
Real estate: |  |  |  |  |  |  |
Commercial - investor owned | 823,128 |  |  | 15,083 |  |  | 5,517 |  |  | 843,728 |
Commercial - owner occupied | 563,003 |  |  | 31,834 |  |  | 9,661 |  |  | 604,498 |
Construction and land development | 318,451 |  |  | 11,580 |  |  | 66 |  |  | 330,097 |
Residential | 287,802 |  |  | 4,232 |  |  | 6,910 |  |  | 298,944 |
Consumer and other | 105,007 |  |  | 6 |  |  | 312 |  |  | 105,325 |
Total | $ | 4,025,173 |  |  | $ | 208,768 |  |  | $ | 69,659 |  |  | $ | 4,303,600 |

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- Definition Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 55 -Paragraph 19 -URI http://asc.fasb.org/extlink&oid=82894031&loc=SL6953803-111525 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 29 -URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953659-111524 + Details
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