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Loans Receivable and Allowance for Loan Losses (Tables) | 3 Months Ended
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Mar. 31, 2016
Receivables [Abstract] |
Summary of Loans Receivable by Major Category | The following is a summary of loans receivable by major category:
| March 31, 2016 |  | December 31, 2015
| (In thousands)
Loan portfolio composition |  |  |
Real estate loans: |  |  |
Residential | $ | 32,390 |  |  | $ | 33,797 |
Commercial & industrial | 4,957,751 |  |  | 4,912,655 |
Construction | 142,376 |  |  | 123,030 |
Total real estate loans | 5,132,517 |  |  | 5,069,482 |
Commercial business | 1,032,078 |  |  | 980,153 |
Trade finance | 86,342 |  |  | 99,163 |
Consumer and other | 124,064 |  |  | 102,573 |
Total loans outstanding | 6,375,001 |  |  | 6,251,371 |
Less: deferred loan fees | (3,066 | ) |  | (3,030 | )
Loans receivable | 6,371,935 |  |  | 6,248,341 |
Less: allowance for loan losses | (76,856 | ) |  | (76,408 | )
Loans receivable, net of allowance for loan losses | $ | 6,295,079 |  |  | $ | 6,171,933 |
Loans and Leases Acquired, Accretable Yield Movement Schedule | The following table presents changes in the accretable discount on the ACILs for the three months ended March 31, 2016 and 2015:
| Three Months Ended March 31,
| 2016 |  | 2015
| (In thousands)
Balance at beginning of period | $ | 23,777 |  |  | $ | 24,051 |
Accretion | (3,029 | ) |  | (1,555 | )
Changes in expected cash flows | 1,349 |  |  | 149 |
Balance at end of period | $ | 22,097 |  |  | $ | 22,645 |
Allowance for Loan Losses by Portfolio Segment | The following tables detail the activity in the allowance for loan losses by portfolio segment for the three months ended March 31, 2016 and 2015:
| Legacy |  | Acquired |  | Total
| Real Estate |  | Commercial Business |  | Trade Finance |  | Consumer and Other |  | Real Estate |  | Commercial Business |  | Trade Finance |  | Consumer and Other |
| (In thousands)
Three Months Ended March 31, 2016 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance, beginning of period | $ | 42,829 |  |  | $ | 16,332 |  |  | $ | 3,592 |  |  | $ | 556 |  |  | $ | 12,823 |  |  | $ | 214 |  |  | $ | — |  |  | $ | 62 |  |  | $ | 76,408 |
Provision (credit) for loan losses | (1,218 | ) |  | 3,147 |  |  | (1,507 | ) |  | 276 |  |  | (82 | ) |  | (112 | ) |  | — |  |  | (4 | ) |  | 500 |
Loans charged off | (19 | ) |  | (621 | ) |  | — |  |  | (65 | ) |  | (116 | ) |  | — |  |  | — |  |  | — |  |  | (821 | )
Recoveries of charge offs | 523 |  |  | 190 |  |  | — |  |  | 1 |  |  | 1 |  |  | 52 |  |  | — |  |  | 2 |  |  | 769 |
Balance, end of period | $ | 42,115 |  |  | $ | 19,048 |  |  | $ | 2,085 |  |  | $ | 768 |  |  | $ | 12,626 |  |  | $ | 154 |  |  | $ | — |  |  | $ | 60 |  |  | $ | 76,856 |
| Legacy |  | Acquired |  | Total
| Real Estate |  | Commercial Business |  | Trade Finance |  | Consumer and Other |  | Real Estate |  | Commercial Business |  | Trade Finance |  | Consumer and Other |
| (In thousands)
Three Months Ended March 31, 2015 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance, beginning of period | $ | 38,775 |  |  | $ | 15,986 |  |  | $ | 3,456 |  |  | $ | 427 |  |  | $ | 8,573 |  |  | $ | 485 |  |  | $ | — |  |  | $ | 56 |  |  | $ | 67,758 |
Provision (credit) for loan losses | (3,621 | ) |  | (22 | ) |  | (186 | ) |  | (1 | ) |  | 5,310 |  |  | 23 |  |  | — |  |  | (3 | ) |  | 1,500 |
Loans charged off | (182 | ) |  | (451 | ) |  | (229 | ) |  | (13 | ) |  | (159 | ) |  | (87 | ) |  | — |  |  | (4 | ) |  | (1,125 | )
Recoveries of charge offs | 800 |  |  | 655 |  |  | — |  |  | 3 |  |  | — |  |  | 1 |  |  | — |  |  | 2 |  |  | 1,461 |
Balance, end of period | $ | 35,772 |  |  | $ | 16,168 |  |  | $ | 3,041 |  |  | $ | 416 |  |  | $ | 13,724 |  |  | $ | 422 |  |  | $ | — |  |  | $ | 51 |  |  | $ | 69,594 |
The following tables disaggregate the allowance for loan losses and the loans outstanding by impairment methodology at March 31, 2016 and December 31, 2015:
| March 31, 2016
| Legacy |  | Acquired |  | Total
| Real Estate |  | Commercial Business |  | Trade Finance |  | Consumer and Other |  | Real Estate |  | Commercial Business |  | Trade Finance |  | Consumer and Other |
| (In thousands)
Allowance for loan losses:
Individually evaluated for impairment | $ | 1,760 |  |  | $ | 6,513 |  |  | $ | 1,307 |  |  | $ | — |  |  | $ | 208 |  |  | $ | 96 |  |  | $ | — |  |  | $ | — |  |  | $ | 9,884 |
Collectively evaluated for impairment | 40,355 |  |  | 12,535 |  |  | 778 |  |  | 768 |  |  | 541 |  |  | 58 |  |  | — |  |  | 60 |  |  | 55,095 |
ACILs | — |  |  | — |  |  | — |  |  | — |  |  | 11,877 |  |  | — |  |  | — |  |  | — |  |  | 11,877 |
Total | $ | 42,115 |  |  | $ | 19,048 |  |  | $ | 2,085 |  |  | $ | 768 |  |  | $ | 12,626 |  |  | $ | 154 |  |  | $ | — |  |  | $ | 60 |  |  | $ | 76,856 |
Loans outstanding: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment | $ | 65,354 |  |  | $ | 46,534 |  |  | $ | 8,081 |  |  | $ | 786 |  |  | $ | 17,952 |  |  | $ | 1,262 |  |  | $ | — |  |  | $ | 455 |  |  | $ | 140,424 |
Collectively evaluated for impairment | 4,815,539 |  |  | 949,346 |  |  | 78,261 |  |  | 84,441 |  |  | 166,190 |  |  | 16,328 |  |  | — |  |  | 19,813 |  |  | 6,129,918 |
ACILs | — |  |  | — |  |  | — |  |  | — |  |  | 67,482 |  |  | 18,608 |  |  | — |  |  | 18,569 |  |  | 104,659 |
Total | $ | 4,880,893 |  |  | $ | 995,880 |  |  | $ | 86,342 |  |  | $ | 85,227 |  |  | $ | 251,624 |  |  | $ | 36,198 |  |  | $ | — |  |  | $ | 38,837 |  |  | $ | 6,375,001 |
| December 31, 2015
| Legacy |  | Acquired |  | Total
| Real Estate |  | Commercial Business |  | Trade Finance |  | Consumer and Other |  | Real Estate |  | Commercial Business |  | Trade Finance |  | Consumer and Other |
| (In thousands)
Allowance for loan losses:
Individually evaluated for impairment | $ | 1,663 |  |  | $ | 4,188 |  |  | $ | 2,603 |  |  | $ | — |  |  | $ | 225 |  |  | $ | 128 |  |  | $ | — |  |  | $ | — |  |  | $ | 8,807 |
Collectively evaluated for impairment | 41,166 |  |  | 12,144 |  |  | 989 |  |  | 556 |  |  | 616 |  |  | 86 |  |  | — |  |  | 62 |  |  | 55,619 |
ACILs | — |  |  | — |  |  | — |  |  | — |  |  | 11,982 |  |  | — |  |  | — |  |  | — |  |  | 11,982 |
Total | $ | 42,829 |  |  | $ | 16,332 |  |  | $ | 3,592 |  |  | $ | 556 |  |  | $ | 12,823 |  |  | $ | 214 |  |  | $ | — |  |  | $ | 62 |  |  | $ | 76,408 |
Loans outstanding: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment | $ | 63,376 |  |  | $ | 40,352 |  |  | $ | 12,548 |  |  | $ | 812 |  |  | $ | 19,109 |  |  | $ | 1,235 |  |  | $ | — |  |  | $ | 658 |  |  | $ | 138,090 |
Collectively evaluated for impairment | 4,717,300 |  |  | 896,041 |  |  | 86,615 |  |  | 60,570 |  |  | 200,753 |  |  | 22,660 |  |  | — |  |  | 20,533 |  |  | 6,004,472 |
ACILs | — |  |  | — |  |  | — |  |  | — |  |  | 68,944 |  |  | 19,865 |  |  | — |  |  | 20,000 |  |  | 108,809 |
Total | $ | 4,780,676 |  |  | $ | 936,393 |  |  | $ | 99,163 |  |  | $ | 61,382 |  |  | $ | 288,806 |  |  | $ | 43,760 |  |  | $ | — |  |  | $ | 41,191 |  |  | $ | 6,251,371 |
Impaired Financing Receivables | The recorded investment in individually impaired loans was as follows:
| March 31, 2016 |  | December 31, 2015
| (In thousands)
With allocated allowance |  |  |
Without charge off | $ | 79,747 |  |  | $ | 77,922 |
With charge off | 458 |  |  | 155 |
With no allocated allowance |  |  |
Without charge off | 57,138 |  |  | 57,585 |
With charge off | 3,081 |  |  | 2,428 |
Allowance on impaired loans | (9,884 | ) |  | (8,807 | )
Impaired loans, net of allowance | $ | 130,540 |  |  | $ | 129,283 |
The following tables detail impaired loans (Legacy and APLs that became impaired subsequent to being acquired) as of March 31, 2016 and December 31, 2015 and for the three months ended March 31, 2016 and 2015 and for the year ended December 31, 2015. Loans with no related allowance for loan losses are believed by management to have adequate collateral securing their carrying value.
|  | As of March 31, 2016 |  | For the Three Months Ended March 31, 2016
Total Impaired Loans |  | Recorded Investment* |  | Unpaid Contractual Principal Balance |  | Related Allowance |  | Average Recorded Investment* |  | Interest Income Recognized during Impairment
|  | (In thousands)
With related allowance: |  |  |  |  |  |  |  |  |  |
Real estate—residential |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Real estate—commercial |  |  |  |  |  |  |  |  |  |
Retail |  | 1,553 |  |  | 1,686 |  |  | 195 |  |  | 1,712 |  |  | — |
Hotel & motel |  | 4,526 |  |  | 4,526 |  |  | 258 |  |  | 4,611 |  |  | 57 |
Gas station & car wash |  | 530 |  |  | 562 |  |  | 26 |  |  | 1,050 |  |  | — |
Mixed use |  | 562 |  |  | 1,085 |  |  | 8 |  |  | 563 |  |  | 2 |
Industrial & warehouse |  | 556 |  |  | 556 |  |  | — |  |  | 560 |  |  | 6 |
Other |  | 24,321 |  |  | 24,562 |  |  | 1,481 |  |  | 24,462 |  |  | 275 |
Real estate—construction |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Commercial business |  | 39,956 |  |  | 40,326 |  |  | 6,609 |  |  | 35,742 |  |  | 265 |
Trade finance |  | 8,081 |  |  | 8,083 |  |  | 1,307 |  |  | 10,314 |  |  | 94 |
Consumer and other |  | 120 |  |  | 120 |  |  | — |  |  | 128 |  |  | 1 |
|  | $ | 80,205 |  |  | $ | 81,506 |  |  | $ | 9,884 |  |  | $ | 79,142 |  |  | $ | 700 |
With no related allowance: |  |  |  |  |  |  |  |  |  |
Real estate—residential |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Real estate—commercial |  |  |  |  |  |  |  |  |  |
Retail |  | 10,906 |  |  | 11,795 |  |  | — |  |  | 11,105 |  |  | 100 |
Hotel & motel |  | 8,107 |  |  | 12,173 |  |  | — |  |  | 7,849 |  |  | 22 |
Gas station & car wash |  | 5,576 |  |  | 8,423 |  |  | — |  |  | 4,665 |  |  | 34 |
Mixed use |  | 2,346 |  |  | 2,589 |  |  | — |  |  | 2,364 |  |  | 12 |
Industrial & warehouse |  | 10,808 |  |  | 12,222 |  |  | — |  |  | 9,888 |  |  | 85 |
Other |  | 12,173 |  |  | 13,473 |  |  | — |  |  | 12,712 |  |  | 90 |
Real estate—construction |  | 1,342 |  |  | 1,465 |  |  | — |  |  | 1,355 |  |  | — |
Commercial business |  | 7,840 |  |  | 9,770 |  |  | — |  |  | 8,950 |  |  | 41 |
Trade finance |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer and other |  | 1,121 |  |  | 1,176 |  |  | — |  |  | 1,228 |  |  | 7 |
|  | $ | 60,219 |  |  | $ | 73,086 |  |  | $ | — |  |  | $ | 60,116 |  |  | $ | 391 |
Total |  | $ | 140,424 |  |  | $ | 154,592 |  |  | $ | 9,884 |  |  | $ | 139,258 |  |  | $ | 1,091 |
* | Unpaid contractual principal balance less charge offs, interest applied to principal and purchase discounts.
|  | For the Three Months Ended March 31, 2015
Total Impaired Loans |  | Average Recorded Investment* |  | Interest Income Recognized during Impairment
|  | (In thousands)
With related allowance: |  |  |  |
Real estate—residential |  | $ | — |  |  | $ | — |
Real estate—commercial |  |  |  |
Retail |  | 4,406 |  |  | 44 |
Hotel & motel |  | 12,493 |  |  | 129 |
Gas station & car wash |  | 1,359 |  |  | — |
Mixed use |  | 481 |  |  | — |
Industrial & warehouse |  | 4,516 |  |  | 76 |
Other |  | 8,845 |  |  | 88 |
Real estate—construction |  | — |  |  | — |
Commercial business |  | 33,856 |  |  | 287 |
Trade finance |  | 4,509 |  |  | 35 |
Consumer and other |  | 7 |  |  | — |
|  | $ | 70,472 |  |  | $ | 659 |
With no related allowance: |  |  |  |
Real estate—residential |  | $ | — |  |  | $ | — |
Real estate—commercial |  |  |  |
Retail |  | 10,792 |  |  | 87 |
Hotel & motel |  | 5,922 |  |  | — |
Gas station & car wash |  | 3,245 |  |  | 25 |
Mixed use |  | 1,793 |  |  | 9 |
Industrial & warehouse |  | 11,917 |  |  | 77 |
Other |  | 8,620 |  |  | 38 |
Real estate—construction |  | 1,500 |  |  | — |
Commercial business |  | 7,958 |  |  | 79 |
Trade finance |  | 1,638 |  |  | — |
Consumer and other |  | 1,084 |  |  | 7 |
|  | $ | 54,469 |  |  | $ | 322 |
Total |  | $ | 124,941 |  |  | $ | 981 |
* | Unpaid contractual principal balance less charge offs, interest applied to principal and purchase discounts.
|  | As of March 31, 2016 |  | For the Three Months Ended March 31, 2016
Impaired APLs |  | Recorded Investment* |  | Unpaid Contractual Principal Balance |  | Related Allowance |  | Average Recorded Investment* |  | Interest Income Recognized during Impairment
|  | (In thousands)
With related allowance: |  |  |  |  |  |  |  |  |  |
Real estate—residential |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Real estate—commercial |  |  |  |  |  |  |  |  |  |
Retail |  | 1,168 |  |  | 1,263 |  |  | 184 |  |  | 1,169 |  |  | — |
Hotel & motel |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Gas station & car wash |  | — |  |  | — |  |  | — |  |  | 509 |  |  | — |
Mixed use |  | 493 |  |  | 489 |  |  | 8 |  |  | 493 |  |  | 2 |
Industrial & warehouse |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Other |  | 303 |  |  | 303 |  |  | 16 |  |  | 305 |  |  | 4 |
Real estate—construction |  | — |  |  | — |  |  | — |  |  | — |  |  |  |
Commercial business |  | 586 |  |  | 653 |  |  | 96 |  |  | 576 |  |  | 3 |
Trade finance |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer and other |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
|  | $ | 2,550 |  |  | $ | 2,708 |  |  | $ | 304 |  |  | $ | 3,052 |  |  | $ | 9 |
With no related allowance: |  |  |  |  |  |  |  |  |  |
Real estate—residential |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Real estate—commercial |  |  |  |  |  |  |  |  |  |
Retail |  | 2,500 |  |  | 2,652 |  |  | — |  |  | 2,571 |  |  | 26 |
Hotel & motel |  | 6,751 |  |  | 9,058 |  |  | — |  |  | 6,882 |  |  | 17 |
Gas station & car wash |  | 1,595 |  |  | 1,846 |  |  | — |  |  | 1,392 |  |  | 25 |
Mixed use |  | 272 |  |  | 282 |  |  | — |  |  | 273 |  |  | 3 |
Industrial & warehouse |  | 1,095 |  |  | 1,281 |  |  | — |  |  | 1,111 |  |  | 2 |
Other |  | 3,775 |  |  | 4,784 |  |  | — |  |  | 3,826 |  |  | 14 |
Real estate—construction |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Commercial business |  | 676 |  |  | 1,036 |  |  | — |  |  | 672 |  |  | 8 |
Trade finance |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer and other |  | 455 |  |  | 501 |  |  | — |  |  | 557 |  |  | 2 |
|  | $ | 17,119 |  |  | $ | 21,440 |  |  | $ | — |  |  | $ | 17,284 |  |  | $ | 97 |
Total |  | $ | 19,669 |  |  | $ | 24,148 |  |  | $ | 304 |  |  | $ | 20,336 |  |  | $ | 106 |
* | Unpaid contractual principal balance less charge offs, interest applied to principal and purchase discounts.
|  | For the Three Months Ended March 31, 2015
Impaired APLs |  | Average Recorded Investment* |  | Interest Income Recognized during Impairment
|  | (In thousands)
With related allowance: |  |  |  |
Real estate—residential |  | $ | — |  |  | $ | — |
Real estate—commercial |  |  |  |
Retail |  | 2,128 |  |  | 37 |
Hotel & motel |  | — |  |  | — |
Gas station & car wash |  | 1,237 |  |  | — |
Mixed use |  | 352 |  |  | — |
Industrial & warehouse |  | 180 |  |  | 5 |
Other |  | 1,040 |  |  | 4 |
Real estate—construction |  | — |  |  | — |
Commercial business |  | 713 |  |  | 1 |
Trade finance |  | — |  |  | — |
Consumer and other |  | 1 |  |  | — |
|  | $ | 5,651 |  |  | $ | 47 |
With no related allowance: |  |  |  |
Real estate—residential |  | $ | — |  |  | $ | — |
Real estate—commercial |  |  |  |
Retail |  | 2,370 |  |  | 6 |
Hotel & motel |  | 5,555 |  |  | — |
Gas station & car wash |  | 521 |  |  | 15 |
Mixed use |  | 111 |  |  | — |
Industrial & warehouse |  | 1,481 |  |  | 1 |
Other |  | 4,490 |  |  | 10 |
Real estate—construction |  | — |  |  | — |
Commercial business |  | 1,021 |  |  | 3 |
Trade finance |  | — |  |  | — |
Consumer and other |  | 622 |  |  | 2 |
|  | $ | 16,171 |  |  | $ | 37 |
Total |  | $ | 21,822 |  |  | $ | 84 |
* | Unpaid contractual principal balance less charge offs, interest applied to principal and purchase discounts.
|  | As of December 31, 2015 |  | For the Year Ended December 31, 2015
Total Impaired Loans |  | Recorded Investment* |  | Unpaid Contractual Principal Balance |  | Related Allowance |  | Average Recorded Investment* |  | Interest Income Recognized during Impairment
|  | (In thousands)
With related allowance: |  |  |  |  |  |  |  |  |  |
Real estate—residential |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Real estate—commercial |  |  |  |  |  |  |  |  |  |
Retail |  | 1,871 |  |  | 1,984 |  |  | 230 |  |  | 3,388 |  |  | — |
Hotel & motel |  | 4,697 |  |  | 4,707 |  |  | 158 |  |  | 10,512 |  |  | 230 |
Gas station & car wash |  | 1,569 |  |  | 1,625 |  |  | 47 |  |  | 1,542 |  |  | 59 |
Mixed use |  | 564 |  |  | 1,087 |  |  | 13 |  |  | 498 |  |  | 9 |
Industrial & warehouse |  | 563 |  |  | 563 |  |  | — |  |  | 3,686 |  |  | 25 |
Other |  | 24,603 |  |  | 24,851 |  |  | 1,440 |  |  | 12,585 |  |  | 1,110 |
Real estate—construction |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Commercial business |  | 31,527 |  |  | 31,832 |  |  | 4,316 |  |  | 31,790 |  |  | 998 |
Trade finance |  | 12,548 |  |  | 12,548 |  |  | 2,603 |  |  | 6,209 |  |  | 527 |
Consumer and other |  | 135 |  |  | 135 |  |  | — |  |  | 153 |  |  | 7 |
|  | $ | 78,077 |  |  | $ | 79,332 |  |  | $ | 8,807 |  |  | $ | 70,363 |  |  | $ | 2,965 |
With no related allowance: |  |  |  |  |  |  |  |  |  |
Real estate—residential |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Real estate—commercial |  |  |  |  |  |  |  |  |  |
Retail |  | 11,305 |  |  | 12,051 |  |  | — |  |  | 10,779 |  |  | 464 |
Hotel & motel |  | 7,592 |  |  | 10,180 |  |  | — |  |  | 6,455 |  |  | 93 |
Gas station & car wash |  | 3,754 |  |  | 6,435 |  |  | — |  |  | 3,685 |  |  | 107 |
Mixed use |  | 2,382 |  |  | 2,604 |  |  | — |  |  | 2,375 |  |  | 51 |
Industrial & warehouse |  | 8,967 |  |  | 10,608 |  |  | — |  |  | 10,186 |  |  | 254 |
Other |  | 13,250 |  |  | 14,234 |  |  | — |  |  | 9,355 |  |  | 362 |
Real estate—construction |  | 1,369 |  |  | 1,470 |  |  | — |  |  | 1,153 |  |  | — |
Commercial business |  | 10,059 |  |  | 12,063 |  |  | — |  |  | 8,722 |  |  | 345 |
Trade finance |  | — |  |  | — |  |  | — |  |  | 986 |  |  | — |
Consumer and other |  | 1,335 |  |  | 1,431 |  |  | — |  |  | 1,177 |  |  | 26 |
|  | $ | 60,013 |  |  | $ | 71,076 |  |  | $ | — |  |  | $ | 54,873 |  |  | $ | 1,702 |
Total |  | $ | 138,090 |  |  | $ | 150,408 |  |  | $ | 8,807 |  |  | $ | 125,236 |  |  | $ | 4,667 |
* | Unpaid contractual principal balance less charge offs, interest applied to principal and purchase discounts.
|  | As of December 31, 2015 |  | For the Year Ended December 31, 2015
Impaired APLs |  | Recorded Investment* |  | Unpaid Contractual Principal Balance |  | Related Allowance |  | Average Recorded Investment* |  | Interest Income Recognized during Impairment
|  | (In thousands)
With related allowance: |  |  |  |  |  |  |  |  |  |
Real estate—residential |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Real estate—commercial |  |  |  |  |  |  |  |  |  |
Retail |  | 1,171 |  |  | 1,173 |  |  | 197 |  |  | 1,835 |  |  | — |
Hotel & motel |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Gas station & car wash |  | 1,017 |  |  | 1,062 |  |  | 6 |  |  | 1,246 |  |  | 59 |
Mixed use |  | 494 |  |  | 491 |  |  | 5 |  |  | 380 |  |  | 9 |
Industrial & warehouse |  | — |  |  | — |  |  | — |  |  | 72 |  |  | — |
Other |  | 306 |  |  | 306 |  |  | 17 |  |  | 797 |  |  | 16 |
Real estate—construction |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Commercial business |  | 566 |  |  | 645 |  |  | 128 |  |  | 671 |  |  | 15 |
Trade finance |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer and other |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
|  | $ | 3,554 |  |  | $ | 3,677 |  |  | $ | 353 |  |  | $ | 5,001 |  |  | $ | 99 |
With no related allowance: |  |  |  |  |  |  |  |  |  |
Real estate—residential |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Real estate—commercial |  |  |  |  |  |  |  |  |  |
Retail |  | 2,642 |  |  | 2,756 |  |  | — |  |  | 2,301 |  |  | 105 |
Hotel & motel |  | 7,014 |  |  | 9,303 |  |  | — |  |  | 5,889 |  |  | 73 |
Gas station & car wash |  | 1,188 |  |  | 1,299 |  |  | — |  |  | 651 |  |  | 64 |
Mixed use |  | 273 |  |  | 282 |  |  | — |  |  | 210 |  |  | 13 |
Industrial & warehouse |  | 1,127 |  |  | 1,298 |  |  | — |  |  | 1,275 |  |  | 9 |
Other |  | 3,876 |  |  | 4,615 |  |  | — |  |  | 4,162 |  |  | 53 |
Real estate—construction |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Commercial business |  | 668 |  |  | 1,039 |  |  | — |  |  | 892 |  |  | 55 |
Trade finance |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer and other |  | 658 |  |  | 748 |  |  | — |  |  | 629 |  |  | 7 |
|  | $ | 17,446 |  |  | $ | 21,340 |  |  | $ | — |  |  | $ | 16,009 |  |  | $ | 379 |
Total |  | $ | 21,000 |  |  | $ | 25,017 |  |  | $ | 353 |  |  | $ | 21,010 |  |  | $ | 478 |
* | Unpaid contractual principal balance less charge offs, interest applied to principal and purchase discounts.
Aging of Past Due Loans | The following tables present the aging of past due loans as of March 31, 2016 and December 31, 2015 by class of loans:
| As of March 31, 2016
| Past Due and Accruing |  |  |  |
| 30-59 Days Past Due |  | 60-89 Days Past Due |  | 90 or More Days Past Due |  | Total |  | Nonaccrual Loans (2) |  | Total Delinquent Loans
| (In thousands)
Legacy Loans: |
Real estate—residential | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Real estate—commercial |  |  |  |  |  |  |  |  |  |  |
Retail | 69 |  |  | 427 |  |  | — |  |  | 496 |  |  | 2,816 |  |  | 3,312 |
Hotel & motel | 175 |  |  | — |  |  | — |  |  | 175 |  |  | 953 |  |  | 1,128 |
Gas station & car wash | — |  |  | — |  |  | — |  |  | — |  |  | 3,672 |  |  | 3,672 |
Mixed use | — |  |  | — |  |  | — |  |  | — |  |  | 1,377 |  |  | 1,377 |
Industrial & warehouse | 109 |  |  | — |  |  | — |  |  | 109 |  |  | 2,215 |  |  | 2,324 |
Other | — |  |  | 844 |  |  | — |  |  | 844 |  |  | 2,866 |  |  | 3,710 |
Real estate—construction | — |  |  | — |  |  | — |  |  | — |  |  | 1,342 |  |  | 1,342 |
Commercial business | 1,340 |  |  | 101 |  |  | — |  |  | 1,441 |  |  | 14,371 |  |  | 15,812 |
Trade finance | — |  |  | — |  |  | — |  |  | — |  |  | 1,937 |  |  | 1,937 |
Consumer and other | 2,795 |  |  | 138 |  |  | 45 |  |  | 2,978 |  |  | 233 |  |  | 3,211 |
Subtotal | $ | 4,488 |  |  | $ | 1,510 |  |  | $ | 45 |  |  | $ | 6,043 |  |  | $ | 31,782 |  |  | $ | 37,825 |
Acquired Loans: (1) |  |  |  |  |  |  |  |  |  |  |
Real estate—residential | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Real estate—commercial |  |  |  |  |  |  |  |  |  |  |
Retail | 1,189 |  |  | — |  |  | — |  |  | 1,189 |  |  | 1,983 |  |  | 3,172 |
Hotel & motel | — |  |  | — |  |  | — |  |  | — |  |  | 4,930 |  |  | 4,930 |
Gas station & car wash | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Mixed use | — |  |  | — |  |  | — |  |  | — |  |  | 414 |  |  | 414 |
Industrial & warehouse | — |  |  | — |  |  | — |  |  | — |  |  | 959 |  |  | 959 |
Other | — |  |  | — |  |  | — |  |  | — |  |  | 2,596 |  |  | 2,596 |
Real estate—construction | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Commercial business | 267 |  |  | 47 |  |  | — |  |  | 314 |  |  | 534 |  |  | 848 |
Trade finance | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer and other | — |  |  | — |  |  | — |  |  | — |  |  | 350 |  |  | 350 |
Subtotal | $ | 1,456 |  |  | $ | 47 |  |  | $ | — |  |  | $ | 1,503 |  |  | $ | 11,766 |  |  | $ | 13,269 |
TOTAL | $ | 5,944 |  |  | $ | 1,557 |  |  | $ | 45 |  |  | $ | 7,546 |  |  | $ | 43,548 |  |  | $ | 51,094 |
(1) | The Acquired Loans exclude ACILs.
(2) | Nonaccrual loans exclude the guaranteed portion of delinquent SBA loans that are in liquidation totaling $15.4 million.
| As of December 31, 2015
| Past Due and Accruing |  |  |  |
| 30-59 Days Past Due |  | 60-89 Days Past Due |  | 90 or More Days Past Due |  | Total |  | Nonaccrual Loans (2) |  | Total Delinquent Loans
| (In Thousands)
Legacy Loans: |
Real estate—residential | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Real estate—commercial |  |  |  |  |  |  |  |  |  |  |
Retail | 574 |  |  | — |  |  | — |  |  | 574 |  |  | 2,383 |  |  | 2,957 |
Hotel & motel | 854 |  |  | — |  |  | — |  |  | 854 |  |  | 318 |  |  | 1,172 |
Gas station & car wash | — |  |  | 640 |  |  | 330 |  |  | 970 |  |  | 2,418 |  |  | 3,388 |
Mixed use | — |  |  | — |  |  | — |  |  | — |  |  | 1,407 |  |  | 1,407 |
Industrial & warehouse | — |  |  | 110 |  |  | — |  |  | 110 |  |  | 2,275 |  |  | 2,385 |
Other | — |  |  | — |  |  | — |  |  | — |  |  | 2,930 |  |  | 2,930 |
Real estate—construction | — |  |  | — |  |  | — |  |  | — |  |  | 1,369 |  |  | 1,369 |
Commercial business | 905 |  |  | 770 |  |  | — |  |  | 1,675 |  |  | 13,393 |  |  | 15,068 |
Trade finance | — |  |  | — |  |  | — |  |  | — |  |  | 1,731 |  |  | 1,731 |
Consumer and other | 770 |  |  | 158 |  |  | 45 |  |  | 973 |  |  | 245 |  |  | 1,218 |
Subtotal | $ | 3,103 |  |  | $ | 1,678 |  |  | $ | 375 |  |  | $ | 5,156 |  |  | $ | 28,469 |  |  | $ | 33,625 |
Acquired Loans: (1) |  |  |  |  |  |  |  |  |  |  |
Real estate—residential | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Real estate—commercial |  |  |  |  |  |  |  |  |  |  |
Retail | 2,572 |  |  | — |  |  | — |  |  | 2,572 |  |  | 2,113 |  |  | 4,685 |
Hotel & motel | — |  |  | — |  |  | — |  |  | — |  |  | 5,072 |  |  | 5,072 |
Gas station & car wash | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Mixed use | — |  |  | — |  |  | — |  |  | — |  |  | 415 |  |  | 415 |
Industrial & warehouse | — |  |  | — |  |  | — |  |  | — |  |  | 990 |  |  | 990 |
Other | — |  |  | — |  |  | — |  |  | — |  |  | 2,684 |  |  | 2,684 |
Real estate—construction | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Commercial business | 310 |  |  | 39 |  |  | — |  |  | 349 |  |  | 476 |  |  | 825 |
Trade finance | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer and other | 287 |  |  | — |  |  | — |  |  | 287 |  |  | 582 |  |  | 869 |
Subtotal | $ | 3,169 |  |  | $ | 39 |  |  | $ | — |  |  | $ | 3,208 |  |  | $ | 12,332 |  |  | $ | 15,540 |
TOTAL | $ | 6,272 |  |  | $ | 1,717 |  |  | $ | 375 |  |  | $ | 8,364 |  |  | $ | 40,801 |  |  | $ | 49,165 |
(1) | The Acquired Loans exclude ACILs.
(2) | Nonaccrual loans exclude guaranteed portion of delinquent SBA loans that are in liquidation totaling $18.7 million.
Risk Category of Loans by Class of Loans | The following tables present the risk rating for Legacy Loans and Acquired Loans as of March 31, 2016 and December 31, 2015 by class of loans:
| As of March 31, 2016
| Pass |  | Special Mention |  | Substandard |  | Doubtful/Loss |  | Total
| (In thousands)
Legacy Loans: |  |  |
Real estate—residential | $ | 31,147 |  |  | $ | 462 |  |  | $ | — |  |  | $ | — |  |  | $ | 31,609 |
Real estate—commercial |  |  |  |  |  |  |  |  |
Retail | 1,198,910 |  |  | 26,784 |  |  | 14,550 |  |  | — |  |  | 1,240,244 |
Hotel & motel | 1,036,478 |  |  | 2,877 |  |  | 6,469 |  |  | — |  |  | 1,045,824 |
Gas station & car wash | 629,787 |  |  | 6,154 |  |  | 3,997 |  |  | — |  |  | 639,938 |
Mixed use | 337,416 |  |  | 1,182 |  |  | 2,562 |  |  | — |  |  | 341,160 |
Industrial & warehouse | 460,309 |  |  | 10,020 |  |  | 13,830 |  |  | — |  |  | 484,159 |
Other | 906,232 |  |  | 16,073 |  |  | 33,277 |  |  | — |  |  | 955,582 |
Real estate—construction | 141,035 |  |  | — |  |  | 1,342 |  |  | — |  |  | 142,377 |
Commercial business | 931,827 |  |  | 19,500 |  |  | 44,420 |  |  | 133 |  |  | 995,880 |
Trade finance | 74,291 |  |  | 3,970 |  |  | 8,081 |  |  | — |  |  | 86,342 |
Consumer and other | 84,438 |  |  | 3 |  |  | 786 |  |  | — |  |  | 85,227 |
Subtotal | $ | 5,831,870 |  |  | $ | 87,025 |  |  | $ | 129,314 |  |  | $ | 133 |  |  | $ | 6,048,342 |
Acquired Loans: |  |  |  |  |  |  |  |  |
Real estate—residential | $ | 503 |  |  | $ | 278 |  |  | $ | — |  |  | $ | — |  |  | $ | 781 |
Real estate—commercial |  |  |  |  |  |  |  |  |
Retail | 73,951 |  |  | 2,019 |  |  | 13,507 |  |  | — |  |  | 89,477 |
Hotel & motel | 12,780 |  |  | 4,339 |  |  | 13,581 |  |  | — |  |  | 30,700 |
Gas station & car wash | 21,828 |  |  | 352 |  |  | 6,016 |  |  | — |  |  | 28,196 |
Mixed use | 13,703 |  |  | 6,337 |  |  | 3,929 |  |  | 8 |  |  | 23,977 |
Industrial & warehouse | 30,427 |  |  | 1,337 |  |  | 4,662 |  |  | 354 |  |  | 36,780 |
Other | 31,802 |  |  | 362 |  |  | 9,549 |  |  | — |  |  | 41,713 |
Real estate—construction | — |  |  | — |  |  | — |  |  | — |  |  | — |
Commercial business | 21,370 |  |  | 897 |  |  | 13,813 |  |  | 118 |  |  | 36,198 |
Trade finance | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer and other | 29,327 |  |  | 1,096 |  |  | 6,897 |  |  | 1,517 |  |  | 38,837 |
Subtotal | $ | 235,691 |  |  | $ | 17,017 |  |  | $ | 71,954 |  |  | $ | 1,997 |  |  | $ | 326,659 |
Total | $ | 6,067,561 |  |  | $ | 104,042 |  |  | $ | 201,268 |  |  | $ | 2,130 |  |  | $ | 6,375,001 |
| As of December 31, 2015
| Pass |  | Special Mention |  | Substandard |  | Doubtful/Loss |  | Total
| (In thousands)
Legacy Loans: |  |  |
Real estate—residential | $ | 32,543 |  |  | $ | 465 |  |  | $ | — |  |  | $ | — |  |  | $ | 33,008 |
Real estate—commercial |  |  |  |  |  |  |  |  |
Retail | 1,168,844 |  |  | 25,686 |  |  | 14,838 |  |  | — |  |  | 1,209,368 |
Hotel & motel | 1,009,493 |  |  | 789 |  |  | 5,937 |  |  | — |  |  | 1,016,219 |
Gas station & car wash | 610,749 |  |  | 6,192 |  |  | 3,758 |  |  | — |  |  | 620,699 |
Mixed use | 326,902 |  |  | 1,191 |  |  | 2,610 |  |  | — |  |  | 330,703 |
Industrial & warehouse | 461,938 |  |  | 10,099 |  |  | 11,966 |  |  | — |  |  | 484,003 |
Other | 913,304 |  |  | 15,805 |  |  | 34,537 |  |  | — |  |  | 963,646 |
Real estate—construction | 121,661 |  |  | — |  |  | 1,369 |  |  | — |  |  | 123,030 |
Commercial business | 875,989 |  |  | 21,886 |  |  | 38,505 |  |  | 13 |  |  | 936,393 |
Trade finance | 82,797 |  |  | 3,818 |  |  | 12,548 |  |  | — |  |  | 99,163 |
Consumer and other | 60,549 |  |  | 14 |  |  | 812 |  |  | 7 |  |  | 61,382 |
Subtotal | $ | 5,664,769 |  |  | $ | 85,945 |  |  | $ | 126,880 |  |  | $ | 20 |  |  | $ | 5,877,614 |
Acquired Loans: |  |  |
Real estate—residential | $ | 508 |  |  | $ | 281 |  |  | $ | — |  |  | $ | — |  |  | $ | 789 |
Real estate—commercial |  |  |  |  |  |  |  |  |
Retail | 91,076 |  |  | 2,364 |  |  | 14,926 |  |  | — |  |  | 108,366 |
Hotel & motel | 21,306 |  |  | 4,339 |  |  | 13,835 |  |  | — |  |  | 39,480 |
Gas station & car wash | 22,231 |  |  | 356 |  |  | 6,548 |  |  | — |  |  | 29,135 |
Mixed use | 14,195 |  |  | 6,382 |  |  | 3,762 |  |  | — |  |  | 24,339 |
Industrial & warehouse | 31,606 |  |  | 1,361 |  |  | 4,708 |  |  | 378 |  |  | 38,053 |
Other | 38,311 |  |  | 366 |  |  | 9,967 |  |  | — |  |  | 48,644 |
Real estate—construction | — |  |  | — |  |  | — |  |  | — |  |  | — |
Commercial business | 27,413 |  |  | 1,149 |  |  | 14,835 |  |  | 363 |  |  | 43,760 |
Trade finance | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer and other | 32,194 |  |  | 1,643 |  |  | 5,901 |  |  | 1,453 |  |  | 41,191 |
Subtotal | $ | 278,840 |  |  | $ | 18,241 |  |  | $ | 74,482 |  |  | $ | 2,194 |  |  | $ | 373,757 |
Total | $ | 5,943,609 |  |  | $ | 104,186 |  |  | $ | 201,362 |  |  | $ | 2,214 |  |  | $ | 6,251,371 |
Loans Sold From Loans Held For Investment |
| Three Months Ended March 31,
| 2016 |  | 2015
Reclassification to held for sale | (In thousands)
Real estate - Commercial | $ | — |  |  | $ | 384 |
Real estate - Construction | — |  |  | — |
Commercial Business | — |  |  | 66 |
Consumer | 400 |  |  | — |
Total | $ | 400 |  |  | $ | 450 |
Allowance for Loan Losses and Impaired Loans, Qualitative and Quantitative Analysis | The following table presents loans by portfolio segment and impairment method at March 31, 2016 and December 31, 2015:
| As of March 31, 2016
| Real Estate— Residential |  | Real Estate— Commercial |  | Real Estate— Construction |  | Commercial Business |  | Trade Finance |  | Consumer and Other |  | Total
| (In thousands)
Impaired loans (gross carrying value) | $ | — |  |  | $ | 81,964 |  |  | $ | 1,342 |  |  | $ | 47,796 |  |  | $ | 8,081 |  |  | $ | 1,241 |  |  | $ | 140,424 |
Specific allowance | $ | — |  |  | $ | 1,968 |  |  | $ | — |  |  | $ | 6,609 |  |  | $ | 1,307 |  |  | $ | — |  |  | $ | 9,884 |
Loss coverage ratio | N/A |  |  | 2.4 | % |  | 0.0 | % |  | 13.8 | % |  | 16.2 | % |  | 0.0 | % |  | 7.0 | %
Non-impaired loans | $ | 32,390 |  |  | $ | 4,875,787 |  |  | $ | 141,034 |  |  | $ | 984,282 |  |  | $ | 78,261 |  |  | $ | 122,823 |  |  | $ | 6,234,577 |
General allowance | $ | 221 |  |  | $ | 51,498 |  |  | $ | 1,054 |  |  | $ | 12,593 |  |  | $ | 778 |  |  | $ | 828 |  |  | $ | 66,972 |
Loss coverage ratio | 0.7 | % |  | 1.1 | % |  | 0.7 | % |  | 1.3 | % |  | 1.0 | % |  | 0.7 | % |  | 1.1 | %
Total loans | $ | 32,390 |  |  | $ | 4,957,751 |  |  | $ | 142,376 |  |  | $ | 1,032,078 |  |  | $ | 86,342 |  |  | $ | 124,064 |  |  | $ | 6,375,001 |
Total allowance for loan losses | $ | 221 |  |  | $ | 53,466 |  |  | $ | 1,054 |  |  | $ | 19,202 |  |  | $ | 2,085 |  |  | $ | 828 |  |  | $ | 76,856 |
Loss coverage ratio | 0.7 | % |  | 1.1 | % |  | 0.7 | % |  | 1.9 | % |  | 2.4 | % |  | 0.7 | % |  | 1.2 | %
| As of December 31, 2015
| Real Estate— Residential |  | Real Estate— Commercial |  | Real Estate— Construction |  | Commercial Business |  | Trade Finance |  | Consumer and Other |  | Total
| (In thousands)
Impaired loans (gross carrying value) | $ | — |  |  | $ | 81,117 |  |  | $ | 1,369 |  |  | $ | 41,586 |  |  | $ | 12,548 |  |  | $ | 1,470 |  |  | $ | 138,090 |
Specific allowance | $ | — |  |  | $ | 1,888 |  |  | $ | — |  |  | $ | 4,316 |  |  | $ | 2,603 |  |  | $ | — |  |  | $ | 8,807 |
Loss coverage ratio | N/A |  |  | 2.3 | % |  | 0.0 | % |  | 10.4 | % |  | 20.7 | % |  | 0.0 | % |  | 6.4 | %
Non-impaired loans | $ | 33,797 |  |  | $ | 4,831,538 |  |  | $ | 121,661 |  |  | $ | 938,567 |  |  | $ | 86,615 |  |  | $ | 101,103 |  |  | $ | 6,113,281 |
General allowance | $ | 230 |  |  | $ | 52,617 |  |  | $ | 917 |  |  | $ | 12,231 |  |  | $ | 989 |  |  | $ | 617 |  |  | $ | 67,601 |
Loss coverage ratio | 0.7 | % |  | 1.1 | % |  | 0.8 | % |  | 1.3 | % |  | 1.1 | % |  | 0.6 | % |  | 1.1 | %
Total loans | $ | 33,797 |  |  | $ | 4,912,655 |  |  | $ | 123,030 |  |  | $ | 980,153 |  |  | $ | 99,163 |  |  | $ | 102,573 |  |  | $ | 6,251,371 |
Total allowance for loan losses | $ | 230 |  |  | $ | 54,505 |  |  | $ | 917 |  |  | $ | 16,547 |  |  | $ | 3,592 |  |  | $ | 617 |  |  | $ | 76,408 |
Loss coverage ratio | 0.7 | % |  | 1.1 | % |  | 0.7 | % |  | 1.7 | % |  | 3.6 | % |  | 0.6 | % |  | 1.2 | %
Troubled Debt Restructurings | The following table presents loans by class modified as TDRs that occurred during the three months ended March 31, 2016:
| Three Months Ended March 31, 2016
| Number of Loans |  | Pre- Modification |  | Post- Modification
| (Dollars in thousands)
Legacy Loans: |  |  |  |  |
Real estate—commercial |  |  |  |  |  |  |
Retail | — |  |  | $ | — |  |  | $ | — |
Hotel & motel | — |  |  | — |  |  | — |
Gas station & car wash | — |  |  | — |  |  | — |
Mixed use | — |  |  | — |  |  | — |
Industrial & warehouse | — |  |  | — |  |  | — |
Other | — |  |  | — |  |  | — |
Real estate - construction | — |  |  | — |  |  | — |
Commercial business | 6 |  |  | 11,088 |  |  | 7,039 |
Trade finance | 1 |  |  | 2,199 |  |  | 1,586 |
Consumer and other | — |  |  | — |  |  | — |
Subtotal | 7 |  |  | $ | 13,287 |  |  | $ | 8,625 |
Acquired Loans: |  |  |  |  |
Real estate—commercial |  |  |  |  |  |  |
Retail | — |  |  | $ | — |  |  | $ | — |
Hotel & motel | — |  |  | — |  |  | — |
Gas station & car wash | — |  |  | — |  |  | — |
Mixed use | — |  |  | — |  |  | — |
Industrial & warehouse | — |  |  | — |  |  | — |
Other | — |  |  | — |  |  | — |
Real estate—construction | — |  |  | — |  |  | — |
Commercial business | — |  |  | — |  |  | — |
Trade finance | — |  |  | — |  |  | — |
Consumer and other | 1 |  |  | 30 |  |  | 29 |
Subtotal | 1 |  |  | $ | 30 |  |  | $ | 29 |
Total | 8 |  |  | $ | 13,317 |  |  | $ | 8,654 |
A summary of TDRs on accrual and nonaccrual status by type of concession as of March 31, 2016 and December 31, 2015 is presented below:
| As of March 31, 2016
| TDRs on Accrual |  | TDRs on Nonaccrual |  | Total
| Real Estate— Commercial |  | Commercial Business |  | Other |  | Total |  | Real Estate— Commercial |  | Commercial Business |  | Other |  | Total |
| (In thousands)
Payment concession | $ | 11,515 |  |  | $ | 355 |  |  | $ | — |  |  | $ | 11,870 |  |  | $ | 3,773 |  |  | $ | 2,607 |  |  | $ | — |  |  | $ | 6,380 |  |  | $ | 18,250 |
Maturity / amortization concession | 3,500 |  |  | 23,529 |  |  | 6,766 |  |  | 33,795 |  |  | 2,018 |  |  | 7,501 |  |  | 2,272 |  |  | 11,791 |  |  | 45,586 |
Rate concession | 6,694 |  |  | 401 |  |  | — |  |  | 7,095 |  |  | 6,250 |  |  | 453 |  |  | 163 |  |  | 6,866 |  |  | 13,961 |
Principal forgiveness | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
| $ | 21,709 |  |  | $ | 24,285 |  |  | $ | 6,766 |  |  | $ | 52,760 |  |  | $ | 12,041 |  |  | $ | 10,561 |  |  | $ | 2,435 |  |  | $ | 25,037 |  |  | $ | 77,797 |
| As of December 31, 2015
| TDRs on Accrual |  | TDRs on Nonaccrual |  | Total
| Real Estate— Commercial |  | Commercial Business |  | Other |  | Total |  | Real Estate— Commercial |  | Commercial Business |  | Other |  | Total |
| (In thousands)
Payment concession | $ | 11,604 |  |  | $ | 375 |  |  | $ | — |  |  | $ | 11,979 |  |  | $ | 3,891 |  |  | $ | 2,410 |  |  | $ | — |  |  | $ | 6,301 |  |  | $ | 18,280 |
Maturity / amortization concession | 4,009 |  |  | 18,192 |  |  | 5,311 |  |  | 27,512 |  |  | 1,583 |  |  | 6,818 |  |  | 2,297 |  |  | 10,698 |  |  | 38,210 |
Rate concession | 7,215 |  |  | 1,278 |  |  | — |  |  | 8,493 |  |  | 6,445 |  |  | 641 |  |  | 166 |  |  | 7,252 |  |  | 15,745 |
Principal forgiveness | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
| $ | 22,828 |  |  | $ | 19,845 |  |  | $ | 5,311 |  |  | $ | 47,984 |  |  | $ | 11,919 |  |  | $ | 9,869 |  |  | $ | 2,463 |  |  | $ | 24,251 |  |  | $ | 72,235 |
Summary of Troubled Debt Restructurings with Subsequent Payment Default | The following table presents loans by class for TDRs that have been modified within the previous twelve months and have subsequently had a payment default during the three months ended March 31, 2016:
| Three Months Ended March 31, 2016
| Number of Loans |  | Balance
| (Dollars In thousands)
Legacy Loans: |  |  |
Real estate—commercial |  |  |
Retail | — |  |  | $ | — |
Gas station & car wash | 2 |  |  | 729 |
Industrial & warehouse | — |  |  | — |
Other | — |  |  | — |
Commercial business | 6 |  |  | 2,272 |
Subtotal | 8 |  |  | $ | 3,001 |
Acquired Loans: |  |  |
Real estate—commercial |  |  |  |  |
Retail | — |  |  | $ | — |
Gas station & car wash | — |  |  | — |
Hotel & motel | — |  |  | — |
Mixed Use | 1 |  |  | 62 |
Industrial & warehouse | — |  |  | — |
Other | — |  |  | — |
Commercial business | — |  |  | — |
Subtotal | 1 |  |  | $ | 62 |
| 9 |  |  | $ | 3,063 |
Covered Non-performing Assets | The covered nonperforming assets at March 31, 2016 and December 31, 2015 were as follows:
| March 31, 2016 |  | December 31, 2015
| (In thousands)
Covered loans on nonaccrual status | $ | 1,102 |  |  | $ | 1,118 |
Covered OREO | 915 |  |  | 220 |
Total covered nonperforming assets | $ | 2,017 |  |  | $ | 1,338 |
Acquired covered loans | $ | 21,769 |  |  | $ | 22,989 |

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