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Loans and Allowance for Credit Losses (Tables)

3 Months Ended

Mar. 31, 2014

Loans and Leases Receivable Disclosure [Abstract]

Outstanding Balances of Loan

The following table provides outstanding balances related to each of our loan types:

	March 31, 2014				December 31, 2013
	(dollars in thousands)
Commercial, financial, agricultural and other	$	1,017,412			$	1,021,056
Real estate construction	95,110				93,289
Residential real estate	1,240,169				1,262,718
Commercial real estate	1,290,852				1,296,472
Loans to individuals	608,670				610,298
Total loans and leases net of unearned income	$	4,252,213			$	4,283,833

Credit Risk Profile by Creditworthiness

The following tables represent our credit risk profile by creditworthiness:

	March 31, 2014
	Commercial, financial, agricultural and other				Real estate construction				Residential real estate				Commercial real estate				Loans to individuals				Total
	(dollars in thousands)
Pass	$	945,063			$	83,456			$	1,225,083			$	1,242,664			$	608,491			$	4,104,757
Non-Pass
OAEM	23,958				8,686				3,375				30,207				1				66,227
Substandard	48,391				2,968				11,711				17,981				178				81,229
Doubtful	—				—				—				—				—				—
Total Non-Pass	72,349				11,654				15,086				48,188				179				147,456
Total	$	1,017,412			$	95,110			$	1,240,169			$	1,290,852			$	608,670			$	4,252,213

	December 31, 2013
	Commercial, financial, agricultural and other				Real estate construction				Residential real estate				Commercial real estate				Loans to individuals				Total
	(dollars in thousands)
Pass	$	943,107			$	79,679			$	1,245,422			$	1,243,170			$	610,094			$	4,121,472
Non-Pass
OAEM	35,429				9,710				5,161				28,823				1				79,124
Substandard	42,520				3,900				12,135				24,479				203				83,237
Doubtful	—				—				—				—				—				—
Total Non-Pass	77,949				13,610				17,296				53,302				204				162,361
Total	$	1,021,056			$	93,289			$	1,262,718			$	1,296,472			$	610,298			$	4,283,833

Age Analysis of Past Due Loans by Segment

The following tables delineate the aging analysis of the recorded investments in past due loans as of March 31, 2014 and December 31, 2013. Also included in these tables are loans that are 90 days or more past due and still accruing because they are well-secured and in the process of collection.

	March 31, 2014
	30 - 59 days past due				60 - 89 days past due				90 days and greater and still accruing				Nonaccrual				Total past due and nonaccrual				Current				Total
	(dollars in thousands)
Commercial, financial, agricultural and other	$	971			$	490			$	300			$	28,268			$	30,029			$	987,383			$	1,017,412
Real estate construction	40				—				—				1,698				1,738				93,372				95,110
Residential real estate	4,265				1,004				746				10,011				16,026				1,224,143				1,240,169
Commercial real estate	2,020				665				21				5,526				8,232				1,282,620				1,290,852
Loans to individuals	2,094				682				1,383				177				4,336				604,334				608,670
Total	$	9,390			$	2,841			$	2,450			$	45,680			$	60,361			$	4,191,852			$	4,252,213

	December 31, 2013
	30 - 59 days past due				60 - 89 days past due				90 days and greater and still accruing				Nonaccrual				Total past due and nonaccrual				Current				Total
	(dollars in thousands)
Commercial, financial, agricultural and other	$	594			$	319			$	185			$	23,631			$	24,729			$	996,327			$	1,021,056
Real estate construction	—				—				—				2,567				2,567				90,722				93,289
Residential real estate	4,002				524				1,041				10,520				16,087				1,246,631				1,262,718
Commercial real estate	1,199				23				13				8,966				10,201				1,286,271				1,296,472
Loans to individuals	2,895				990				1,266				204				5,355				604,943				610,298
Total	$	8,690			$	1,856			$	2,505			$	45,888			$	58,939			$	4,224,894			$	4,283,833

Recorded Investment and Unpaid Principal Balance for Impaired Loans with Associated Allowance

The following tables include the recorded investment and unpaid principal balance for impaired loans with the associated allowance amount, if applicable, as of March 31, 2014 and December 31, 2013. Also presented are the average recorded investment in impaired loans and the related amount of interest recognized while the loan was considered impaired. Average balances are calculated using month-end balances of the loans for the period reported and are included in the table below based on its period-end allowance position.

	March 31, 2014												December 31, 2013
	Recorded investment				Unpaid principal balance				Related allowance				Recorded investment				Unpaid principal balance				Related allowance
	(dollars in thousands)
With no related allowance recorded:
Commercial, financial, agricultural and other	$	9,788			$	10,960							$	6,752			$	7,649
Real estate construction	2,213				2,782								3,486				6,664
Residential real estate	9,864				10,741								9,333				9,952
Commercial real estate	7,348				8,423								13,606				14,719
Loans to individuals	270				297								289				307
Subtotal	29,483				33,203								33,466				39,291
With an allowance recorded:
Commercial, financial, agricultural and other	22,940				23,559				9,886				21,482				22,082				7,364
Real estate construction	638				1,780				74				414				737				94
Residential real estate	2,841				3,435				496				3,533				3,585				1,282
Commercial real estate	301				315				47				488				612				84
Loans to individuals	—				—				—				—				—				—
Subtotal	26,720				29,089				10,503				25,917				27,016				8,824
Total	$	56,203			$	62,292			$	10,503			$	59,383			$	66,307			$	8,824

	For the Three-Months Ended March 31
	2014								2013
	Average recorded investment				Interest Income Recognized				Average recorded investment				Interest Income Recognized
	(dollars in thousands)
With no related allowance recorded:
Commercial, financial, agricultural and other	$	10,953			$	17			$	8,592			$	51
Real estate construction	2,438				12				7,877				—
Residential real estate	9,825				49				8,516				37
Commercial real estate	9,498				33				33,978				11
Loans to individuals	271				1				247				1
Subtotal	32,985				112				59,210				100
With an allowance recorded:
Commercial, financial, agricultural and other	17,649				45				25,803				19
Real estate construction	638				—				2,685				13
Residential real estate	3,161				8				2,457				4
Commercial real estate	307				1				6,704				25
Loans to individuals	—				—				—				—
Subtotal	21,755				54				37,649				61
Total	$	54,740			$	166			$	96,859			$	161

Troubled Debt Restructured Loans and Commitments

The following table provides detail as to the total troubled debt restructured loans and total commitments outstanding on troubled debt restructured loans:

	March 31, 2014				December 31, 2013
	(dollars in thousands)
Troubled debt restructured loans
Accrual status	$	10,523			$	13,495
Nonaccrual status	12,327				16,980
Total	$	22,850			$	30,475
Commitments
Letters of credit	$	—			$	—
Unused lines of credit	709				452
Total	$	709			$	452

Troubled Debt Restructurings is 90 days or more past due

The following tables provide detail, including specific reserves and reasons for modification, related to loans identified as troubled debt restructurings:

	For the Three-Months Ended March 31, 2014
				Type of Modification
	Number of Contracts			Extend Maturity				Modify Rate				Modify Payments				Total Pre-Modification Outstanding Recorded Investment				Post- Modification Outstanding Recorded Investment				Specific Reserve
	(dollars in thousands)
Commercial, financial, agricultural and other	1			$	60			$	—			$	—			$	60			$	60			$	29
Residential real estate	13			—				172				517				689				676				5
Commercial real estate	1			—				—				12				12				8				—
Loans to individuals	6			—				31				20				51				47				—
Total	21			$	60			$	203			$	549			$	812			$	791			$	34

	For the Three-Months Ended March 31, 2013
				Type of Modification
	Number of Contracts			Extend Maturity				Modify Rate				Modify Payments				Total Pre-Modification Outstanding Recorded Investment				Post- Modification Outstanding Recorded Investment				Specific Reserve
	(dollars in thousands)
Commercial, financial, agricultural and other	2			$	426			$	—			$	12			$	438			$	377			$	—
Residential real estate	9			7				214				514				735				677				—
Commercial real estate	1			—				244				—				244				242				—
Loans to individuals	4			—				23				4				27				25				—
Total	16			$	433			$	481			$	530			$	1,444			$	1,321			$	—

Troubled Debt Restructuring Identified During Period

The following table provides information related to restructured loans that were considered to default during the three months ended March 31:

	2014							2013
	Number of Contracts			Recorded Investment				Number of Contracts			Recorded Investment
	(dollars in thousands)
Residential real estate	4			$	138			1			$	10
Loans to individuals	—			—				1			6
Total	4			$	138			2			$	16

Allowance for Credit Losses

The following tables provide detail related to the allowance for credit losses:

	For the Three-Months Ended March 31, 2014
	Commercial, financial, agricultural and other				Real estate construction				Residential real estate				Commercial real estate				Loans to individuals				Unallocated				Total
	(dollars in thousands)
Allowance for credit losses:
Beginning Balance	$	22,663			$	6,600			$	7,727			$	11,778			$	5,457			$	—			$	54,225
Charge-offs	(1,601		)		—				(1,095		)		(140		)		(810		)		—				(3,646		)
Recoveries	85				169				244				20				178				—				696
Provision (credit)	4,978				(555		)		(850		)		(539		)		197				—				3,231
Ending Balance	$	26,125			$	6,214			$	6,026			$	11,119			$	5,022			$	—			$	54,506
Ending balance: individually evaluated for impairment	$	9,886			$	74			$	496			$	47			$	—			$	—			$	10,503
Ending balance: collectively evaluated for impairment	16,239				6,140				5,530				11,072				5,022				—				44,003
Loans:
Ending balance	1,017,412				95,110				1,240,169				1,290,852				608,670								4,252,213
Ending balance: individually evaluated for impairment	31,730				2,797				9,103				5,773				—								49,403
Ending balance: collectively evaluated for impairment	985,682				92,313				1,231,066				1,285,079				608,670								4,202,810

	For the Three-Months Ended March 31, 2013
	Commercial, financial, agricultural and other				Real estate construction				Residential real estate				Commercial real estate				Loans to individuals				Unallocated				Total
	(dollars in thousands)
Allowance for credit losses:
Beginning Balance	$	19,852			$	8,928			$	5,908			$	22,441			$	4,132			$	5,926			$	67,187
Charge-offs	(538		)		(84		)		(322		)		(8,544		)		(988		)		—				(10,476		)
Recoveries	128				12				723				97				94				—				1,054
Provision (credit)	833				(1,123		)		(560		)		4,476				901				(30		)		4,497
Ending Balance	$	20,275			$	7,733			$	5,749			$	18,470			$	4,139			$	5,896			$	62,262
Ending balance: individually evaluated for impairment	$	9,846			$	503			$	1,091			$	1,249			$	—			$	—			$	12,689
Ending balance: collectively evaluated for impairment	10,429				7,230				4,658				17,221				4,139				5,896				49,573
Loans:
Ending balance	1,057,663				70,461				1,255,515				1,243,676				591,495								4,218,810
Ending balance: individually evaluated for impairment	33,322				8,917				7,813				21,369				—								71,421
Ending balance: collectively evaluated for impairment	1,024,341				61,544				1,247,702				1,222,307				591,495								4,147,389

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Tabular disclosure of financing receivables (examples of financing receivables include loans, trade accounts receivable and notes receivable) and activity in the allowance for credit losses account.

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Tabular disclosure of financing receivables that are past due but not impaired, financing receivables that are 90 days past due and still accruing, and financing receivables on nonaccrual status.

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