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LOANS AND LEASES | 9 Months Ended
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Sep. 30, 2017
Receivables [Abstract] |
LOANS AND LEASES | 4. LOANS AND LEASES Loans and leases, excluding loans held for sale, consisted of the following:
(dollars in thousands) | September 30, 2017 |  | December 31, 2016
Commercial, financial and agricultural | $ | 486,975 |  |  | $ | 509,987 |
Real estate: |  |  |  |  |
Construction | 98,371 |  |  | 101,729 |
Residential mortgage | 1,263,545 |  |  | 1,213,983 |
Home equity | 396,812 |  |  | 361,210 |
Commercial mortgage | 941,591 |  |  | 886,615 |
Consumer: |  |  |  |  |
Automobiles | 249,797 |  |  | 212,926 |
Other consumer | 196,897 |  |  | 235,684 |
Leases | 448 |  |  | 677 |
Gross loans and leases | 3,634,436 |  |  | 3,522,811 |
Net deferred costs | 1,934 |  |  | 2,079 |
Total loans and leases, net of deferred costs | $ | 3,636,370 |  |  | $ | 3,524,890 |
During the nine months ended September 30, 2017, we foreclosed on one loan totaling $0.1 million. We did not transfer any loans to the held-for-sale category. In addition, we did not sell any portfolio loans during the nine months ended September 30, 2017. During the nine months ended September 30, 2016, we foreclosed on two loans totaling $1.3 million. We did not transfer any loans to the held-for-sale category. In addition, we did not sell any portfolio loans during the nine months ended September 30, 2016. In May 2017, we purchased an indirect auto loan portfolio totaling $26.6 million which included a $0.9 million premium over the $25.7 million outstanding balance. At the time of purchase, the auto loans had a weighted average remaining term of 77 months and a weighted average yield, net of the premium paid and servicing costs, of 2.67%. In March 2017, we purchased a direct auto loan portfolio totaling $24.1 million which included a $0.4 million premium over the $23.8 million outstanding balance. At the time of purchase, the auto loans had a weighted average remaining term of 55 months and a weighted average yield, net of the premium paid and servicing costs, of 2.60%. In May 2016, we purchased an indirect auto loan portfolio totaling $18.0 million which included a $0.5 million premium over the $17.5 million outstanding balance. At the time of purchase, the auto loans had a weighted average remaining term of 75 months and a weighted average yield, net of the premium paid and servicing costs, of 2.50%. During the second quarter of 2016, we also purchased unsecured consumer loans totaling $6.9 million, which represented the outstanding balance at the time of purchases. At the time of purchases, the unsecured consumer loans had a weighted average remaining term of 37 months and a weighted average yield net of servicing costs of 5.57%. In March 2016, we purchased a direct auto loan portfolio totaling $23.2 million which included a $0.3 million premium over the $22.9 million outstanding balance. At the time of purchase, the auto loans had a weighted average remaining term of 56 months and a weighted average yield, net of the premium paid and servicing costs, of 2.63%. During the first quarter of 2016, we also purchased unsecured consumer loans totaling $28.8 million, which represented the outstanding balance at the time of purchases. At the time of purchases, the unsecured consumer loans had a weighted average remaining term of 38 months and a weighted average yield net of servicing costs of 5.55%. Impaired Loans The following tables present by class, the balance in the allowance for loan and lease losses (the "Allowance") and the recorded investment in loans and leases based on the Company's impairment measurement method as of September 30, 2017 and December 31, 2016:
|  |  | Real Estate |  |  |  |  |  |  |  |
(dollars in thousands) | Comml, Fin & Ag |  | Constr |  | Resi Mortgage |  | Home Equity |  | Comml Mortgage |  | Consumer - Auto |  | Consumer - Other |  | Leases |  | Total
September 30, 2017 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Collectively evaluated for impairment | 7,644 |  |  | 3,045 |  |  | 13,632 |  |  | 3,242 |  |  | 17,650 |  |  | 3,325 |  |  | 2,679 |  |  | — |  |  | 51,217 |
Total ending balance | $ | 7,644 |  |  | $ | 3,045 |  |  | $ | 13,632 |  |  | $ | 3,242 |  |  | $ | 17,650 |  |  | $ | 3,325 |  |  | $ | 2,679 |  |  | $ | — |  |  | $ | 51,217 |
Loans and leases: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment | $ | 1,173 |  |  | $ | 2,677 |  |  | $ | 15,304 |  |  | $ | 1,449 |  |  | $ | 4,426 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 25,029 |
Collectively evaluated for impairment | 485,802 |  |  | 95,694 |  |  | 1,248,241 |  |  | 395,363 |  |  | 937,165 |  |  | 249,797 |  |  | 196,897 |  |  | 448 |  |  | 3,609,407 |
Subtotal | 486,975 |  |  | 98,371 |  |  | 1,263,545 |  |  | 396,812 |  |  | 941,591 |  |  | 249,797 |  |  | 196,897 |  |  | 448 |  |  | 3,634,436 |
Net deferred costs (income) | 210 |  |  | (385 | ) |  | 3,599 |  |  | — |  |  | (1,399 | ) |  | — |  |  | (91 | ) |  | — |  |  | 1,934 |
Total loans and leases, net of deferred costs (income) | $ | 487,185 |  |  | $ | 97,986 |  |  | $ | 1,267,144 |  |  | $ | 396,812 |  |  | $ | 940,192 |  |  | $ | 249,797 |  |  | $ | 196,806 |  |  | $ | 448 |  |  | $ | 3,636,370 |
|  |  | Real Estate |  |  |  |  |  |  |  |
(dollars in thousands) | Comml, Fin & Ag |  | Constr |  | Resi Mortgage |  | Home Equity |  | Comml Mortgage |  | Consumer - Auto |  | Consumer - Other |  | Leases |  | Total
December 31, 2016 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Collectively evaluated for impairment | 8,637 |  |  | 4,224 |  |  | 15,055 |  |  | 3,502 |  |  | 19,104 |  |  | 3,000 |  |  | 3,109 |  |  | — |  |  | 56,631 |
Total ending balance | $ | 8,637 |  |  | $ | 4,224 |  |  | $ | 15,055 |  |  | $ | 3,502 |  |  | $ | 19,104 |  |  | $ | 3,000 |  |  | 3,109 |  |  | $ | — |  |  | $ | 56,631 |
Loans and leases: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment | $ | 1,877 |  |  | $ | 2,936 |  |  | $ | 19,940 |  |  | $ | 333 |  |  | $ | 5,637 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 30,723 |
Collectively evaluated for impairment | 508,110 |  |  | 98,793 |  |  | 1,194,043 |  |  | 360,877 |  |  | 880,978 |  |  | 212,926 |  |  | 235,684 |  |  | 677 |  |  | 3,492,088 |
Subtotal | 509,987 |  |  | 101,729 |  |  | 1,213,983 |  |  | 361,210 |  |  | 886,615 |  |  | 212,926 |  |  | 235,684 |  |  | 677 |  |  | 3,522,811 |
Net deferred costs (income) | 453 |  |  | (191 | ) |  | 3,251 |  |  | (1 | ) |  | (1,176 | ) |  | — |  |  | (257 | ) |  | — |  |  | 2,079 |
Total loans and leases, net of deferred costs (income) | $ | 510,440 |  |  | $ | 101,538 |  |  | $ | 1,217,234 |  |  | $ | 361,209 |  |  | $ | 885,439 |  |  | $ | 212,926 |  |  | 235,427 |  |  | $ | 677 |  |  | $ | 3,524,890 |
There were no impaired loans with an allowance recorded as of September 30, 2017 and December 31, 2016. The following table presents by class, information related to impaired loans as of September 30, 2017 and December 31, 2016:
| September 30, 2017 |  | December 31, 2016
| Unpaid Principal Balance |  | Recorded Investment |  | Allowance Allocated |  | Unpaid Principal Balance |  | Recorded Investment |  | Allowance Allocated
| (dollars in thousands)
Impaired loans with no related Allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial, financial & agricultural | $ | 1,283 |  |  | $ | 1,173 |  |  | $ | — |  |  | $ | 1,988 |  |  | $ | 1,877 |  |  | $ | — |
Real estate: |  |  |  |  |  |  |  |  |  |  |
Construction | 8,027 |  |  | 2,677 |  |  | — |  |  | 9,056 |  |  | 2,936 |  |  | — |
Residential mortgage | 16,362 |  |  | 15,304 |  |  | — |  |  | 21,568 |  |  | 19,940 |  |  | — |
Home equity | 1,449 |  |  | 1,449 |  |  | — |  |  | 333 |  |  | 333 |  |  | — |
Commercial mortgage | 4,426 |  |  | 4,426 |  |  | — |  |  | 5,637 |  |  | 5,637 |  |  | — |
Total impaired loans | $ | 31,547 |  |  | $ | 25,029 |  |  | $ | — |  |  | $ | 38,582 |  |  | $ | 30,723 |  |  | $ | — |
The following table presents by class, the average recorded investment and interest income recognized on impaired loans for the three and nine months ended September 30, 2017 and 2016:
| Three Months Ended |  | Nine Months Ended
| September 30, 2017 |  | September 30, 2016 |  | September 30, 2017 |  | September 30, 2016
(dollars in thousands) | Average Recorded Investment |  | Interest Income Recognized |  | Average Recorded Investment |  | Interest Income Recognized |  | Average Recorded Investment |  | Interest Income Recognized |  | Average Recorded Investment |  | Interest Income Recognized
Commercial, financial & agricultural | $ | 1,212 |  |  | $ | 3 |  |  | $ | 2,047 |  |  | $ | — |  |  | $ | 1,500 |  |  | $ | 7 |  |  | $ | 1,882 |  |  | $ | 10 |
Real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction | 2,704 |  |  | 26 |  |  | 3,101 |  |  | 31 |  |  | 2,800 |  |  | 74 |  |  | 3,688 |  |  | 101 |
Residential mortgage | 16,444 |  |  | 189 |  |  | 22,299 |  |  | 201 |  |  | 17,951 |  |  | 1,356 |  |  | 22,272 |  |  | 195 |
Home equity | 1,418 |  |  | — |  |  | 659 |  |  | 5 |  |  | 1,343 |  |  | 1 |  |  | 630 |  |  | 18 |
Commercial mortgage | 4,440 |  |  | 179 |  |  | 8,091 |  |  | 51 |  |  | 5,143 |  |  | 272 |  |  | 9,006 |  |  | 122 |
Total | $ | 26,218 |  |  | $ | 397 |  |  | $ | 36,197 |  |  | $ | 288 |  |  | $ | 28,737 |  |  | $ | 1,710 |  |  | $ | 37,478 |  |  | $ | 446 |
Foreclosure Proceedings The Company had $1.3 million and $0.3 million of residential mortgage loans collateralized by residential real estate property that were in the process of foreclosure at September 30, 2017 and December 31, 2016, respectively. 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 tables present by class, the aging of the recorded investment in past due loans and leases as of September 30, 2017 and December 31, 2016:
(dollars in thousands) | Accruing Loans 30 - 59 Days Past Due |  | Accruing Loans 60 - 89 Days Past Due |  | Accruing Loans Greater Than 90 Days Past Due |  | Nonaccrual Loans |  | Total Past Due and Nonaccrual |  | Loans and Leases Not Past Due |  | Total
September 30, 2017 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial, financial & agricultural | $ | 990 |  |  | $ | 40 |  |  | $ | — |  |  | $ | 956 |  |  | $ | 1,986 |  |  | $ | 485,199 |  |  | $ | 487,185 |
Real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 97,986 |  |  | 97,986 |
Residential mortgage | — |  |  | 2,060 |  |  | 50 |  |  | 2,633 |  |  | 4,743 |  |  | 1,262,401 |  |  | 1,267,144 |
Home equity | 204 |  |  | — |  |  | 108 |  |  | 1,449 |  |  | 1,761 |  |  | 395,051 |  |  | 396,812 |
Commercial mortgage | 1,839 |  |  | — |  |  | — |  |  | 81 |  |  | 1,920 |  |  | 938,272 |  |  | 940,192 |
Consumer: |  |  |  |  |  |  |  |  |  |  |  |  |
Automobiles | 1,147 |  |  | 326 |  |  | 149 |  |  | — |  |  | 1,622 |  |  | 248,175 |  |  | 249,797 |
Other consumer | 804 |  |  | 557 |  |  | 67 |  |  | — |  |  | 1,428 |  |  | 195,378 |  |  | 196,806 |
Leases | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 448 |  |  | 448 |
Total | $ | 4,984 |  |  | $ | 2,983 |  |  | $ | 374 |  |  | $ | 5,119 |  |  | $ | 13,460 |  |  | $ | 3,622,910 |  |  | $ | 3,636,370 |
(dollars in thousands) | Accruing Loans 30 - 59 Days Past Due |  | Accruing Loans 60 - 89 Days Past Due |  | Accruing Loans Greater Than 90 Days Past Due |  | Nonaccrual Loans |  | Total Past Due and Nonaccrual |  | Loans and Leases Not Past Due |  | Total
December 31, 2016 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial, financial & agricultural | $ | 761 |  |  | $ | 80 |  |  | $ | — |  |  | $ | 1,877 |  |  | $ | 2,718 |  |  | $ | 507,722 |  |  | $ | 510,440 |
Real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 101,538 |  |  | 101,538 |
Residential mortgage | 5,014 |  |  | 478 |  |  | — |  |  | 5,322 |  |  | 10,814 |  |  | 1,206,420 |  |  | 1,217,234 |
Home equity | 43 |  |  | 280 |  |  | 1,120 |  |  | 333 |  |  | 1,776 |  |  | 359,433 |  |  | 361,209 |
Commercial mortgage | 127 |  |  | — |  |  | — |  |  | 864 |  |  | 991 |  |  | 884,448 |  |  | 885,439 |
Consumer: |  |  |  |  |  |  |  |  |  |  |  |  |
Automobiles | 743 |  |  | 353 |  |  | 208 |  |  | — |  |  | 1,304 |  |  | 211,622 |  |  | 212,926 |
Other consumer | 639 |  |  | 272 |  |  | 63 |  |  | — |  |  | 974 |  |  | 234,453 |  |  | 235,427 |
Leases | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 677 |  |  | 677 |
Total | $ | 7,327 |  |  | $ | 1,463 |  |  | $ | 1,391 |  |  | $ | 8,396 |  |  | $ | 18,577 |  |  | $ | 3,506,313 |  |  | $ | 3,524,890 |
Modifications Troubled debt restructurings ("TDRs") included in nonperforming assets at September 30, 2017 totaled $1.7 million and consisted of six Hawaii residential mortgage loans with a combined principal balance of $0.7 million and two Hawaii commercial, financial and agricultural loans with a combined principal balance of $1.0 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 $14.2 million of TDRs still accruing interest at September 30, 2017, none of which were more than 90 days delinquent. At December 31, 2016, there were $16.2 million of TDRs still accruing interest, none of which were more than 90 days delinquent. Some loans modified in a TDR may already be on nonaccrual status and partial charge-offs may have already been taken against the outstanding loan balance. 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. Loans that were not on nonaccrual status when modified in a TDR may have the financial effect of increasing the specific allowance associated with the loan. The loans modified in a TDR did not have a material effect on our provision for loan and lease losses (the "Provision") and the Allowance during the three and nine months ended September 30, 2017. The following table presents by class, information related to loans modified in a TDR during the period presented.
(dollars in thousands) | Number of Contracts |  | Recorded Investment (as of Period End) |  | Increase in the Allowance
Three Months Ended September 30, 2017 |  |  |  |  |  |  |  |
Real estate: Residential mortgage | 1 |  |  | 70 |  |  | — |
Nine Months Ended September 30, 2017 |  |  |  |  |  |  |  |
Commercial, financial & agricultural | 1 |  |  | 632 |  |  | — |
Real estate: Residential mortgage | 1 |  |  | 70 |  |  | — |
Total | 2 |  |  | 702 |  |  | — |
Three Months Ended September 30, 2016 |  |  |  |  |  |  |  |
Real estate: Residential mortgage | 3 |  |  | 289 |  |  | — |
Nine Months Ended September 30, 2016 |  |  |  |  |  |  |  |
Real estate: Residential mortgage | 3 |  |  | 289 |  |  | — |
No loans were modified as a TDR within the previous twelve months that subsequently defaulted during the three and nine months ended September 30, 2017 and 2016. 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 by credit risk. This analysis includes 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 estimated 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 are considered to be pass-rated. The following table presents by class and credit indicator, the recorded investment in the Company's loans and leases as of September 30, 2017 and December 31, 2016:
(dollars in thousands) | Pass |  | Special Mention |  | Substandard |  | Loss |  | Subtotal |  | Net Deferred Costs (Income) |  | Total
September 30, 2017 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial, financial & agricultural | $ | 459,752 |  |  | $ | 5,059 |  |  | $ | 22,164 |  |  | $ | — |  |  | $ | 486,975 |  |  | $ | 210 |  |  | $ | 487,185 |
Real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction | 89,492 |  |  | 8,879 |  |  | — |  |  | — |  |  | 98,371 |  |  | (385 | ) |  | 97,986 |
Residential mortgage | 1,260,756 |  |  | — |  |  | 2,789 |  |  | — |  |  | 1,263,545 |  |  | 3,599 |  |  | 1,267,144 |
Home equity | 395,256 |  |  | — |  |  | 1,556 |  |  | — |  |  | 396,812 |  |  | — |  |  | 396,812 |
Commercial mortgage | 919,358 |  |  | 11,258 |  |  | 10,975 |  |  | — |  |  | 941,591 |  |  | (1,399 | ) |  | 940,192 |
Consumer: |  |  |  |  |  |  |  |  |  |  |  |  |
Automobiles | 249,648 |  |  | — |  |  | 68 |  |  | 81 |  |  | 249,797 |  |  | — |  |  | 249,797 |
Other consumer | 196,767 |  |  | — |  |  | 130 |  |  | — |  |  | 196,897 |  |  | (91 | ) |  | 196,806 |
Leases | 448 |  |  | — |  |  | — |  |  | — |  |  | 448 |  |  | — |  |  | 448 |
Total | $ | 3,571,477 |  |  | $ | 25,196 |  |  | $ | 37,682 |  |  | $ | 81 |  |  | $ | 3,634,436 |  |  | $ | 1,934 |  |  | $ | 3,636,370 |
(dollars in thousands) | Pass |  | Special Mention |  | Substandard |  | Loss |  | Subtotal |  | Net Deferred Costs (Income) |  | Total
December 31, 2016 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial, financial & agricultural | $ | 502,305 |  |  | $ | 2,632 |  |  | $ | 5,050 |  |  | $ | — |  |  | $ | 509,987 |  |  | $ | 453 |  |  | $ | 510,440 |
Real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction | 91,812 |  |  | 9,896 |  |  | 21 |  |  | — |  |  | 101,729 |  |  | (191 | ) |  | 101,538 |
Residential mortgage | 1,208,552 |  |  | 109 |  |  | 5,322 |  |  | — |  |  | 1,213,983 |  |  | 3,251 |  |  | 1,217,234 |
Home equity | 359,757 |  |  | — |  |  | 1,453 |  |  | — |  |  | 361,210 |  |  | (1 | ) |  | 361,209 |
Commercial mortgage | 852,872 |  |  | 18,845 |  |  | 14,898 |  |  | — |  |  | 886,615 |  |  | (1,176 | ) |  | 885,439 |
Consumer: |  |  |  |  |  |  |  |  |  |  |  |  |
Automobiles | 212,718 |  |  | — |  |  | 50 |  |  | 158 |  |  | 212,926 |  |  | — |  |  | 212,926 |
Other consumer | 235,544 |  |  | — |  |  | 140 |  |  | — |  |  | 235,684 |  |  | (257 | ) |  | 235,427 |
Leases | 677 |  |  | — |  |  | — |  |  | — |  |  | 677 |  |  | — |  |  | 677 |
Total | $ | 3,464,237 |  |  | $ | 31,482 |  |  | $ | 26,934 |  |  | $ | 158 |  |  | $ | 3,522,811 |  |  | $ | 2,079 |  |  | $ | 3,524,890 |
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 September 30, 2017 and December 31, 2016, we did not have any loans that we considered to be subprime.

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