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LOANS AND LEASES | 3 Months Ended
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Mar. 31, 2012
LOANS AND LEASES [Abstract] |
LOANS AND LEASES | 5. LOANS AND LEASES Loans and leases, excluding loans held for sale, consisted of the following:
|  | March 31, |  |  | December 31, |
|  | 2012 |  |  | 2011 |
|  | (Dollars in thousands) |
Commercial, financial and agricultural |  | $ | 186,851 |  |  | $ | 180,571 |
Real estate: |  |  |  |  |  |  |  |
Construction |  |  | 147,591 |  |  |  | 161,126 |
Mortgage - residential |  |  | 912,212 |  |  |  | 896,566 |
Mortgage - commercial |  |  | 715,105 |  |  |  | 701,399 |
Consumer |  |  | 107,056 |  |  |  | 108,810 |
Leases |  |  | 15,766 |  |  |  | 17,702 |
|  |  | 2,084,581 |  |  |  | 2,066,174 |
Unearned income |  |  | (1,829 | ) |  |  | (1,727 | )
Total loans and leases |  | $ | 2,082,752 |  |  | $ | 2,064,447 |
During the three months ended March 31, 2012, we transferred one loan, which was non-performing, with a carrying value of $0.3 million, to the held-for-sale category. In addition, we transferred loans with a carrying value of $0.5 million to other real estate. No portfolio loans were sold or purchased during the three months ended March 31, 2012. During the three months ended March 31, 2011, we did not transfer any loans to the held-for-sale category. In addition, we transferred loans with a carrying value of $6.6 million to other real estate. No portfolio loans were sold or purchased during the three months ended March 31, 2011. Impaired Loans The following table presents by class, the balance in the allowance for loan and lease losses and the recorded investment in loans and leases based on the Company's impairment measurement method as of March 31, 2012 and December 31, 2011:
| Commercial, |  | Real estate |  |  |  |  |  |  |
| financial & agricultural |  | Construction |  | Mortgage - residential |  | Mortgage - commercial |  | Consumer |  | Leases |  | Total |
| (Dollars in thousands) |
March 31, 2012 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for loan and lease losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance attributable to loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment | $ | 1,092 |  | $ | 7,497 |  | $ | 831 |  | $ | 89 |  | $ | - |  | $ | - |  | $ | 9,509 |
Collectively evaluated for impairment |  | 4,209 |  |  | 13,883 |  |  | 32,614 |  |  | 45,822 |  |  | 2,105 |  |  | 180 |  |  | 98,813 |
|  | 5,301 |  |  | 21,380 |  |  | 33,445 |  |  | 45,911 |  |  | 2,105 |  |  | 180 |  |  | 108,322 |
Unallocated |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 6,000 |
Total ending balance | $ | 5,301 |  | $ | 21,380 |  | $ | 33,445 |  | $ | 45,911 |  | $ | 2,105 |  | $ | 180 |  | $ | 114,322 |
Loans and leases: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment | $ | 4,633 |  | $ | 70,538 |  | $ | 50,679 |  | $ | 24,255 |  | $ | - |  | $ | - |  | $ | 150,105 |
Collectively evaluated for impairment |  | 182,218 |  |  | 77,053 |  |  | 861,533 |  |  | 690,850 |  |  | 107,056 |  |  | 15,766 |  |  | 1,934,476 |
|  | 186,851 |  |  | 147,591 |  |  | 912,212 |  |  | 715,105 |  |  | 107,056 |  |  | 15,766 |  |  | 2,084,581 |
Unearned income |  | 105 |  |  | (24 | ) |  | (479 | ) |  | (1,431 | ) |  | - |  |  | - |  |  | (1,829 | )
Total ending balance | $ | 186,956 |  | $ | 147,567 |  | $ | 911,733 |  | $ | 713,674 |  | $ | 107,056 |  | $ | 15,766 |  | $ | 2,082,752 |
December 31, 2011 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for loan and lease losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance attributable to loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment | $ | - |  | $ | 401 |  | $ | - |  | $ | 371 |  | $ | - |  | $ | - |  | $ | 772 |
Collectively evaluated for impairment |  | 6,110 |  |  | 28,229 |  |  | 32,736 |  |  | 47,358 |  |  | 2,335 |  |  | 553 |  |  | 117,321 |
|  | 6,110 |  |  | 28,630 |  |  | 32,736 |  |  | 47,729 |  |  | 2,335 |  |  | 553 |  |  | 118,093 |
Unallocated |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 4,000 |
Total ending balance | $ | 6,110 |  | $ | 28,630 |  | $ | 32,736 |  | $ | 47,729 |  | $ | 2,335 |  | $ | 553 |  | $ | 122,093 |
Loans and leases: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment | $ | 1,367 |  | $ | 62,569 |  | $ | 50,221 |  | $ | 18,451 |  | $ | - |  | $ | - |  | $ | 132,608 |
Collectively evaluated for impairment |  | 179,204 |  |  | 98,557 |  |  | 846,345 |  |  | 682,948 |  |  | 108,810 |  |  | 17,702 |  |  | 1,933,566 |
|  | 180,571 |  |  | 161,126 |  |  | 896,566 |  |  | 701,399 |  |  | 108,810 |  |  | 17,702 |  |  | 2,066,174 |
Unearned income |  | 133 |  |  | (63 | ) |  | (467 | ) |  | (1,330 | ) |  | - |  |  | - |  |  | (1,727 | )
Total ending balance | $ | 180,704 |  | $ | 161,063 |  | $ | 896,099 |  | $ | 700,069 |  | $ | 108,810 |  | $ | 17,702 |  | $ | 2,064,447 |
The following table presents by class, impaired loans as of March 31, 2012 and December 31, 2011:
| Unpaid Principal Balance |  |  | Recorded Investment |  |  | Allowance Allocated
| (Dollars in thousands)
March 31, 2012 |  |  |  |  |  |  |
Impaired loans with no related allowance recorded: |  |  |  |  |  |  |
Commercial, financial & agricultural | $ | 1,038 |  |  | $ | 339 |  |  | $ | -
Real estate: |  |  |  |  |  |  |  |  |  |
Construction |  | 38,136 |  |  |  | 30,231 |  |  |  | -
Mortgage - residential |  | 55,468 |  |  |  | 48,679 |  |  |  | -
Mortgage - commercial |  | 21,891 |  |  |  | 21,097 |  |  |  | -
Total impaired loans with no related allowance recorded |  | 116,533 |  |  |  | 100,346 |  |  |  | -
Impaired loans with an allowance recorded: |  |  |  |  |  |  |  |  |  |
Commercial, financial & agricultural |  | 5,729 |  |  |  | 4,294 |  |  |  | 1,092
Real estate: |  |  |  |  |  |  |  |  |  |
Construction |  | 52,960 |  |  |  | 40,307 |  |  |  | 7,497
Mortgage - residential |  | 2,000 |  |  |  | 2,000 |  |  |  | 831
Mortgage - commercial |  | 4,195 |  |  |  | 3,158 |  |  |  | 89
Total impaired loans with an allowance recorded |  | 64,884 |  |  |  | 49,759 |  |  |  | 9,509
Total | $ | 181,417 |  |  | $ | 150,105 |  |  | $ | 9,509
December 31, 2011 |  |  |  |  |  |  |  |  |  |
Impaired loans with no related allowance recorded: |  |  |  |  |  |  |  |  |  |
Commercial, financial & agricultural | $ | 2,107 |  |  | $ | 1,367 |  |  | $ | -
Real estate: |  |  |  |  |  |  |  |  |  |
Construction |  | 80,283 |  |  |  | 47,877 |  |  |  | -
Mortgage - residential |  | 57,195 |  |  |  | 50,221 |  |  |  | -
Mortgage - commercial |  | 14,084 |  |  |  | 13,756 |  |  |  | -
Total impaired loans with no related allowance recorded |  | 153,669 |  |  |  | 113,221 |  |  |  | -
Impaired loans with an allowance recorded: |  |  |  |  |  |  |  |  |  |
Real estate: |  |  |  |  |  |  |  |  |  |
Construction |  | 24,262 |  |  |  | 14,692 |  |  |  | 401
Mortgage - commercial |  | 6,188 |  |  |  | 4,695 |  |  |  | 371
Total impaired loans with an allowance recorded |  | 30,450 |  |  |  | 19,387 |  |  |  | 772
Total | $ | 184,119 |  |  | $ | 132,608 |  |  | $ | 772
The following table presents by class, the average recorded investment and interest income recognized on impaired loans as of March 31, 2012 and 2011:
| Three Months Ended March 31,
| 2012 |  |  | 2011
| Average Recorded Investment |  |  | Interest Income Recognized |  |  | Average Recorded Investment |  |  | Interest Income Recognized
| (Dollars in thousands)
Commercial, financial & agricultural | $ | 2,086 |  |  | $ | 3 |  |  | $ | 466 |  |  | $ | -
Real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction |  | 76,184 |  |  |  | 645 |  |  |  | 141,921 |  |  |  | 135
Mortgage - residential |  | 49,904 |  |  |  | 57 |  |  |  | 70,792 |  |  |  | 413
Mortgage - commercial |  | 18,402 |  |  |  | 22 |  |  |  | 6,790 |  |  |  | -
Total | $ | 146,576 |  |  | $ | 727 |  |  | $ | 219,969 |  |  | $ | 548
Aging Analysis of Accruing and Non-Accruing Loans and Leases For all loan types, the Company determines delinquency status by considering the number of days full payments required by the contractual terms of the loan are past due. The following table presents by class, the aging of the recorded investment in past due loans and leases as of March 31, 2012 and December 31, 2011:
| 30 - 59 Days Past Due |  | 60 - 89 Days Past Due |  | Accruing Loans Greater than 90 Days Past Due |  | Nonaccrual Loans |  | Total Past Due |  | Loans and Leases Not Past Due |  | Total
| (Dollars in thousands)
March 31, 2012 |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial, financial & agricultural | $ | 201 |  | $ | 108 |  | $ | 17 |  | $ | 4,633 |  | $ | 4,959 |  | $ | 181,997 |  | $ | 186,956
Real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction |  | - |  |  | - |  |  | 128 |  |  | 70,538 |  |  | 70,666 |  |  | 76,901 |  |  | 147,567
Mortgage - residential |  | 4,843 |  |  | 118 |  |  | 51 |  |  | 45,981 |  |  | 50,993 |  |  | 860,740 |  |  | 911,733
Mortgage - commercial |  | 414 |  |  | - |  |  | - |  |  | 20,638 |  |  | 21,052 |  |  | 692,622 |  |  | 713,674
Consumer |  | 218 |  |  | 42 |  |  | 12 |  |  | - |  |  | 272 |  |  | 106,784 |  |  | 107,056
Leases |  | - |  |  | 27 |  |  | - |  |  | 333 |  |  | 360 |  |  | 15,406 |  |  | 15,766
Total | $ | 5,676 |  | $ | 295 |  | $ | 208 |  | $ | 142,123 |  | $ | 148,302 |  | $ | 1,934,450 |  | $ | 2,082,752
December 31, 2011 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial, financial & agricultural | $ | 180 |  | $ | 80 |  | $ | - |  | $ | 1,367 |  | $ | 1,627 |  | $ | 179,077 |  | $ | 180,704
Real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction |  | - |  |  | 442 |  |  | - |  |  | 57,351 |  |  | 57,793 |  |  | 103,270 |  |  | 161,063
Mortgage - residential |  | 2,972 |  |  | 631 |  |  | - |  |  | 47,128 |  |  | 50,731 |  |  | 845,368 |  |  | 896,099
Mortgage - commercial |  | 602 |  |  | - |  |  | - |  |  | 15,653 |  |  | 16,255 |  |  | 683,814 |  |  | 700,069
Consumer |  | 390 |  |  | 79 |  |  | 28 |  |  | - |  |  | 497 |  |  | 108,313 |  |  | 108,810
Leases |  | 28 |  |  | - |  |  | - |  |  | - |  |  | 28 |  |  | 17,674 |  |  | 17,702
Total | $ | 4,172 |  | $ | 1,232 |  | $ | 28 |  | $ | 121,499 |  | $ | 126,931 |  | $ | 1,937,516 |  | $ | 2,064,447
Modifications Troubled debt restructurings ("TDRs") included in nonperforming assets at March 31, 2012 consisted of 95 Hawaii residential mortgage loans with a combined principal balance of $38.1 million, five Hawaii construction and development loans with a combined principal balance of $15.1 million, a Mainland construction and development loan with a principal balance of $13.4 million, a Mainland commercial mortgage loan with a principal balance of $3.2 million, a Hawaii commercial mortgage loan with a principal balance of $0.5 million and four Hawaii commercial loans with a combined principal balance of $0.4 million. Concessions made to the original contractual terms of these loans consisted primarily of the deferral of interest and/or principal payments due to deterioration in the borrowers' financial condition. The principal balances on these TDRs had matured and/or were in default at the time of restructure and we have no commitments to lend additional funds to any of these borrowers. There were $10.1 million of TDRs still accruing interest at March 31, 2012, none of which were more than 90 days delinquent. At December 31, 2011, there were $8.3 million of TDRs still accruing interest, none of which were more than 90 days delinquent. The majority of loans modified in a TDR are typically on nonaccrual status. Thus, these loans have already been identified as impaired and have already been evaluated under the Company's allowance for loan and lease losses (the "Allowance") methodology. As a result, the loans modified in a TDR did not have a material affect to our provision for loan and lease losses expense (the "Provision") and the Allowance during the three months ended March 31, 2012. The following table presents by class, information related to loans modified in a TDR during the three months ended March 31, 2012 and 2011:
| Number of Contracts |  |  | Recorded Investment (as of period end) |  |  | Additional Partial Charge-offs
| (Dollars in thousands)
Three months ended March 31, 2012 |  |  |  |  |  |  |
Real estate: |  |  |  |  |  |  |
Mortgage - residential | 6 |  |  | $ | 3,209 |  |  | $ | -
Mortgage - commercial | 2 |  |  |  | 6,775 |  |  |  | -
Total | 8 |  |  | $ | 9,984 |  |  | $ | -
Three months ended March 31, 2011 |  |  |  |  |  |  |  |  |
Real estate: |  |  |  |  |  |  |  |  |
Construction | 1 |  |  | $ | 5,500 |  |  | $ | -
Mortgage - residential | 9 |  |  |  | 2,677 |  |  |  | -
Total | 10 |  |  | $ | 8,177 |  |  | $ | -
The following table presents by class, loans modified as a TDR within the previous twelve months that subsequently defaulted during the three months ended March 31, 2012 and 2011:
| Three Months Ended March 31,
| 2012 |  |  | 2011
| Number of Contracts |  |  | Recorded Investment (as of period end) |  |  | Number of Contracts |  |  | Recorded Investment (as of period end)
| (Dollars in thousands)
Real estate: |  |  |  |  |  |  |  |  |  |
Mortgage - residential | 2 |  |  | $ | 445 |  |  | 4 |  |  | $ | 84
Mortgage - commercial | 1 |  |  |  | 3,158 |  |  | - |  |  |  | -
Total | 3 |  |  | $ | 3,603 |  |  | 4 |  |  | $ | 84
Credit Quality Indicators The Company categorizes loans and leases into risk categories based on relevant information about the ability of borrowers to service their debt such as: current financial information, historical payment experience, credit documentation, public information, and current economic trends, among other factors. The Company analyzes loans and leases individually by classifying the loans and leases as to credit risk. This analysis includes loans and leases with an outstanding balance greater than $0.5 million or $1.0 million, depending on loan type, and non-homogeneous loans and leases, such as commercial and commercial real estate loans. This analysis is performed on a quarterly basis. The Company uses the following definitions for risk ratings: Special Mention. Loans and leases classified as special mention, while still adequately protected by the borrower's capital adequacy and payment capability, exhibit distinct weakening trends and/or elevated levels of exposure to external conditions. If left unchecked or uncorrected, these potential weaknesses may result in deteriorated prospects of repayment. These exposures require management's close attention so as to avoid becoming undue or unwarranted credit exposures. Substandard. Loans and leases classified as substandard are inadequately protected by the borrower's current financial condition and payment capability or of the collateral pledged, if any. Loans and leases so classified have a well-defined weakness or weaknesses that jeopardize the orderly repayment of debt. They are characterized by the distinct possibility that the bank will sustain some loss if the deficiencies are not corrected. Doubtful. Loans and leases classified as doubtful have all the weaknesses inherent in those classified as substandard, with the added characteristic that the weaknesses make collection or orderly repayment in full, on the basis of current existing facts, conditions and values, highly questionable and improbable. Possibility of loss is extremely high, but because of certain important and reasonably specific factors that may work to the advantage and strengthening of the exposure, its classification as an estimate loss is deferred until its more exact status may be determined. Loss. Loans and leases classified as loss are considered to be non-collectible and of such little value that their continuance as bankable assets is not warranted. This does not mean the loan has absolutely no recovery value, but rather it is neither practical nor desirable to defer writing off the loan, even though partial recovery may be obtained in the future. Losses are taken in the period in which they surface as uncollectible. Loans and leases not meeting the criteria above that are analyzed individually as part of the process described above are considered to be pass rated loans and leases. Loans and leases listed as not rated are either less than $0.5 million or are included in groups of homogeneous loan pools. The following table presents by class and credit indicator, the recorded investment in the Company's loans and leases as of March 31, 2012 and December 31, 2011:
| Pass |  |  | Special Mention |  |  | Substandard |  |  | Doubtful |  |  | Loss |  |  | Not Rated |  |  | Less: Unearned Income |  |  | Total
| (Dollars in thousands)
March 31, 2012 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial, financial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
& agricultural | $ | 122,842 |  |  | $ | 1,960 |  |  | $ | 8,434 |  |  | $ | - |  |  | $ | - |  |  | $ | 53,614 |  |  | $ | (105 | ) |  | $ | 186,955
Real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction |  | 52,767 |  |  |  | 18,941 |  |  |  | 71,525 |  |  |  | - |  |  |  | - |  |  |  | 4,358 |  |  |  | 24 |  |  |  | 147,567
Mortgage - residential |  | 59,671 |  |  |  | 1,791 |  |  |  | 53,689 |  |  |  | - |  |  |  | - |  |  |  | 797,062 |  |  |  | 479 |  |  |  | 911,734
Mortgage - commercial |  | 587,504 |  |  |  | 49,210 |  |  |  | 49,065 |  |  |  | - |  |  |  | - |  |  |  | 29,326 |  |  |  | 1,431 |  |  |  | 713,674
Consumer |  | 10,131 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 9 |  |  |  | 96,916 |  |  |  | - |  |  |  | 107,056
Leases |  | 14,380 |  |  |  | 259 |  |  |  | 1,127 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 15,766
Total | $ | 847,295 |  |  | $ | 72,161 |  |  | $ | 183,840 |  |  | $ | - |  |  | $ | 9 |  |  | $ | 981,276 |  |  | $ | 1,829 |  |  | $ | 2,082,752
December 31, 2011 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial, financial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
& agricultural | $ | 107,419 |  |  | $ | 6,087 |  |  | $ | 15,389 |  |  | $ | - |  |  | $ | - |  |  | $ | 51,676 |  |  | $ | (133 | ) |  | $ | 180,704
Real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction |  | 52,882 |  |  |  | 18,808 |  |  |  | 84,716 |  |  |  | - |  |  |  | - |  |  |  | 4,720 |  |  |  | 63 |  |  |  | 161,063
Mortgage - residential |  | 62,314 |  |  |  | 3,823 |  |  |  | 55,017 |  |  |  | - |  |  |  | - |  |  |  | 775,412 |  |  |  | 467 |  |  |  | 896,099
Mortgage - commercial |  | 557,494 |  |  |  | 54,170 |  |  |  | 58,599 |  |  |  | - |  |  |  | - |  |  |  | 31,136 |  |  |  | 1,330 |  |  |  | 700,069
Consumer |  | 4,659 |  |  |  | - |  |  |  | 79 |  |  |  | - |  |  |  | - |  |  |  | 104,072 |  |  |  | - |  |  |  | 108,810
Leases |  | 16,111 |  |  |  | 327 |  |  |  | 1,264 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 17,702
Total | $ | 800,879 |  |  | $ | 83,215 |  |  | $ | 215,064 |  |  | $ | - |  |  | $ | - |  |  | $ | 967,016 |  |  | $ | 1,727 |  |  | $ | 2,064,447
In accordance with applicable Interagency Guidance issued by our primary bank regulators, we define subprime borrowers as typically having weakened credit histories that include payment delinquencies and possibly more severe problems such as charge-offs, judgments, and bankruptcies. They may also display reduced repayment capacity as measured by credit scores, debt-to-income ratios, or other criteria that may encompass borrowers with incomplete credit histories. Subprime loans are loans to borrowers displaying one or more of these characteristics at the time of origination or purchase. Such loans have a higher risk of default than loans to prime borrowers. At March 31, 2012 and December 31, 2011, we did not have any loans that we considered to be subprime.

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