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Note 7: Loans and Allowance For Loan Losses

3 Months Ended

Sep. 30, 2015

Notes

Note 7: Loans and Allowance For Loan Losses

NOTE 7: LOANS AND ALLOWANCE FOR LOAN LOSSES

	September 30,		December 31,
	2015		2014
(In Thousands)
One- to four-family residential construction	$39,160		$40,361
Subdivision construction	44,008		28,593
Land development	47,165		52,096
Commercial construction	448,571		392,929
Owner occupied one- to four-family residential	99,730		87,549
Non-owner occupied one- to four-family residential	150,410		143,051
Commercial real estate	1,041,645		945,876
Other residential	407,945		392,414
Commercial business	411,258		354,012
Industrial revenue bonds	38,241		41,061
Consumer auto	403,677		323,353
Consumer other	76,647		78,029
Home equity lines of credit	75,768		66,272
Acquired FDIC-covered loans, net of discounts	249,544		286,608
Acquired loans no longer covered by FDIC loss sharing agreements,
net of discounts	36,642		49,945
Acquired non-covered loans, net of discounts	100,345		121,982
	3,670,756		3,404,131
Undisbursed portion of loans in process	(357,789)		(323,572)
Allowance for loan losses	(39,878)		(38,435)
Deferred loan fees and gains, net	(3,126)		(3,276)
	$3,269,963		$3,038,848
Weighted average interest rate	4.54%		4.66%

Classes of loans by aging were as follows:

	September 30, 2015
							Total Loans
			Past Due				> 90 Days
	30-59 Days	60-89 Days	90 Days	Total Past		Total Loans	Past Due and
	Past Due	Past Due	or More	Due	Current	Receivable	Still Accruing
(In Thousands)
One- to four-family
residential construction	$—	$—	$—	$—	$39,160	$39,160	$—
Subdivision construction	—	—	—	—	44,008	44,008	—
Land development	4,028	—	113	4,141	43,024	47,165	—
Commercial construction	—	—	—	—	448,571	448,571	—
Owner occupied one- to four-
family residential	198	394	769	1,361	98,369	99,730	127
Non-owner occupied one- to
four-family residential	103	96	559	758	149,652	150,410	254
Commercial real estate	6,590	—	3,955	10,545	1,031,100	1,041,645	—
Other residential	—	—	—	—	407,945	407,945	—
Commercial business	238	—	287	525	410,733	411,258	—
Industrial revenue bonds	—	—	—	—	38,241	38,241	—
Consumer auto	2,566	612	632	3,810	399,867	403,677	—
Consumer other	1,040	115	528	1,683	74,964	76,647	—
Home equity lines of credit	182	87	261	530	75,238	75,768	—
Acquired FDIC-covered
loans, net of discounts	837	1,539	13,119	15,495	234,049	249,544	761
Acquired loans no longer
covered by loss sharing
agreements, net of
discounts	117	—	38	155	36,487	36,642	—
Acquired non-covered loans,
net of discounts	405	450	5,756	6,611	93,734	100,345	74
	16,304	3,293	26,017	45,614	3,625,142	3,670,756	1,216
Less FDIC-supported loans,
and acquired non-covered
loans, net of discounts	1,359	1,989	18,913	22,261	364,270	386,531	835
Total	$14,945	$1,304	$7,104	$23,353	$3,260,872	$3,284,225	$381

	December 31, 2014
							Total Loans
						Total	> 90 Days Past
	30-59 Days	60-89 Days	Over 90	Total Past		Loans	Due and
	Past Due	Past Due	Days	Due	Current	Receivable	Still Accruing
(In Thousands)
One- to four-family
residential construction	$—	$—	$—	$—	$40,361	$40,361	$—
Subdivision construction	109	—	—	109	28,484	28,593	—
Land development	110	—	255	365	51,731	52,096	—
Commercial construction	—	—	—	—	392,929	392,929	—
Owner occupied one- to four-
family residential	2,037	441	1,029	3,507	84,042	87,549	170
Non-owner occupied one- to
four-family residential	583	—	296	879	142,172	143,051	—
Commercial real estate	6,887	—	4,699	11,586	934,290	945,876	187
Other residential	—	—	—	—	392,414	392,414	—
Commercial business	59	—	411	470	353,542	354,012	—
Industrial revenue bonds	—	—	—	—	41,061	41,061	—
Consumer auto	1,801	244	316	2,361	320,992	323,353	—
Consumer other	1,301	260	801	2,362	75,667	78,029	397
Home equity lines of credit	89	—	340	429	65,843	66,272	22
Acquired FDIC-covered loans, net of discounts	6,236	1,062	16,419	23,717	262,891	286,608	194
Acquired loans no longer covered by FDIC loss sharing agreements,
net of discounts	754	46	243	1,043	48,902	49,945	—
Acquired non-covered loans, net of discounts	2,638	640	11,248	14,526	107,456	121,982	—
	22,604	2,693	36,057	61,354	3,342,777	3,404,131	970
Less FDIC-supported loans,
and acquired non-covered loans, net of discounts	9,628	1,748	27,910	39,286	419,249	458,535	194
Total	$12,976	$945	$8,147	$22,068	$2,923,528	$2,945,596	$776

Nonaccruing loans (excluding FDIC-supported loans, net of discount and acquired non-covered loans, net of discount) are summarized as follows:

	September 30,		December 31,
	2015		2014
(In Thousands)
One- to four-family residential construction	$—		$—
Subdivision construction	—		—
Land development	113		255
Commercial construction	—		—
Owner occupied one- to four-family residential	642		859
Non-owner occupied one- to four-family residential	305		296
Commercial real estate	3,955		4,512
Other residential	—		—
Commercial business	287		411
Industrial revenue bonds	—		—
Consumer auto	632		316
Consumer other	528		404
Home equity lines of credit	261		318
Total	$6,723		$7,371

The following table presents the activity in the allowance for loan losses by portfolio segment for the three and nine months ended September 30, 2015.  Also presented are the balance in the allowance for loan losses and the recorded investment in loans based on portfolio segment and impairment method as of September 30, 2015:

	One- to Four-
	Family
	Residential and	Other	Commercial	Commercial	Commercial
	Construction	Residential	Real Estate	Construction	Business	Consumer	Total
(In Thousands)
Allowance for loan losses
Balance July 1, 2015	$3,886	$3,342	$20,191	$3,288	$3,992	$4,999	$39,698
Provision (benefit) charged to expense	515	162	(284)	(158)	728	740	1,703
Losses charged off	—	—	(803)	(132)	(193)	(1,312)	(2,440)
Recoveries	36	12	32	81	45	711	917
Balance September 30, 2015	$4,437	$3,516	$19,136	$3,079	$4,572	$5,138	$39,878
Balance January 1, 2015	$3,455	$2,941	$19,773	$3,562	$3,679	$5,025	$38,435
Provision (benefit) charged to expense	961	546	(45)	(348)	1,618	1,571	4,303
Losses charged off	(66)	(2)	(807)	(329)	(968)	(3,394)	(5,566)
Recoveries	87	31	215	194	243	1,936	2,706
Balance September 30, 2015	$4,437	$3,516	$19,136	$3,079	$4,572	$5,138	$39,878
Ending balance:
Individually evaluated for
impairment	$763	$—	$3,340	$1,405	$473	$311	$6,292
Collectively evaluated for
impairment	$2,907	$3,497	$15,398	$1,491	$3,943	$4,509	$31,745
Loans acquired and
accounted for under ASC
310-30	$767	$19	$398	$183	$156	$318	$1,841
Loans
Individually evaluated for
impairment	$8,558	$9,567	$32,232	$7,416	$2,701	$2,016	$62,490
Collectively evaluated for
impairment	$324,750	$398,378	$1,009,413	$488,320	$446,798	$554,076	$3,221,735
Loans acquired and
accounted for under ASC
310-30	$199,047	$43,268	$81,832	$6,149	$11,617	$44,618	$386,531

The following table presents the activity in the allowance for loan losses by portfolio segment for the three and nine months ended September 30, 2014:

	One- to Four-
	Family
	Residential and	Other	Commercial	Commercial	Commercial
	Construction	Residential	Real Estate	Construction	Business	Consumer	Total
(In Thousands)
Allowance for loan losses
Balance July 1, 2014	$5,073	$1,723	$16,476	$8,249	$2,582	$3,979	$38,082
Provision (benefit) charged to expense	(1,647)	545	2,838	(2,499)	632	1,076	945
Losses charged off	(106)	—	(520)	(1)	(50)	(1,107)	(1,784)
Recoveries	120	14	170	24	—	510	838
Balance September 30, 2014	$3,440	$2,282	$18,964	$5,773	$3,164	$4,458	$38,081
Balance January 1, 2014	$6,235	$2,678	$16,939	$4,464	$6,451	$3,349	$40,116
Provision (benefit) charged to expense	(1,280)	(423)	2,704	1,263	(619)	2,454	4,099
Losses charged off	(1,803)	(2)	(1,239)	(131)	(2,737)	(2,891)	(8,803)
Recoveries	288	29	560	177	69	1,546	2,669
Balance September 30, 2014	$3,440	$2,282	$18,964	$5,773	$3,164	$4,458	$38,081

The following table presents the balance in the allowance for loan losses and the recorded investment in loans based on portfolio segment and impairment method as of December 31, 2014:

	One- to Four-
	Family
	Residential and	Other	Commercial	Commercial	Commercial
	Construction	Residential	Real Estate	Construction	Business	Consumer	Total
(In Thousands)
Allowance for loan losses
Individually evaluated for
impairment	$829	$—	$1,751	$1,507	$823	$232	$5,142
Collectively evaluated for
impairment	$2,532	$2,923	$16,671	$1,905	$2,805	$4,321	$31,157
Loans acquired and
accounted for under ASC
310-30	$94	$18	$1,351	$150	$51	$472	$2,136
Loans
Individually evaluated for
impairment	$11,488	$9,804	$28,641	$7,601	$2,725	$1,480	$61,739
Collectively evaluated for
impairment	$288,066	$382,610	$917,235	$437,424	$392,348	$466,174	$2,883,857
Loans acquired and
accounted for under ASC
310-30	$234,158	$48,470	$107,278	$1,937	$17,789	$48,903	$458,535

The portfolio segments used in the preceding three tables correspond to the loan classes used in all other tables in Note 7 as follows:

·         The one-to four-family residential and construction segment includes the one- to four-family residential construction, subdivision construction, owner occupied one- to four-family residential and non-owner occupied one- to four-family residential classes

·         The other residential segment corresponds to the other residential class

·         The commercial real estate segment includes the commercial real estate and industrial revenue bonds classes

·         The commercial construction segment includes the land development and commercial construction classes

·         The commercial business segment corresponds to the commercial business class

·         The consumer segment includes the consumer auto, consumer other and home equity lines of credit classes

A loan is considered impaired, in accordance with the impairment accounting guidance (FASB ASC 310-10-35-16), when based on current information and events, it is probable the Company will be unable to collect all amounts due from the borrower in accordance with the contractual terms of the loan. Impaired loans include not only nonperforming loans but also include loans modified in troubled debt restructurings where concessions have been granted to borrowers experiencing financial difficulties.

Impaired loans (excluding FDIC-supported loans, net of discount and acquired non-covered loans, net of discount), are summarized as follows:

	September 30, 2015
		Unpaid
	Recorded	Principal	Specific
	Balance	Balance	Allowance
(In Thousands)
One- to four-family residential construction	$712	$712	$—
Subdivision construction	2,531	2,535	218
Land development	7,416	7,421	1,405
Commercial construction	—	—	—
Owner occupied one- to four-family residential	3,462	3,732	411
Non-owner occupied one- to four-family residential	1,853	2,064	134
Commercial real estate	32,232	33,618	3,340
Other residential	9,567	9,567	—
Commercial business	2,701	2,783	473
Industrial revenue bonds	—	—	—
Consumer auto	725	762	109
Consumer other	861	993	129
Home equity lines of credit	430	456	73
Total	$62,490	$64,643	$6,292

	Three Months Ended			Nine Months Ended
	September 30, 2015			September 30, 2015
	Average			Average
	Investment	Interest		Investment	Interest
	in Impaired	Income		in Impaired	Income
	Loans	Recognized		Loans	Recognized
(In Thousands)
One- to four-family residential construction	$634	$7		$755	$35
Subdivision construction	3,749	32		4,218	99
Land development	7,425	72		7,425	204
Commercial construction	—	—		—	—
Owner occupied one- to four-family residential	3,424	44		3,696	132
Non-owner occupied one- to four-family residential	1,739	30		1,737	75
Commercial real estate	28,026	559		26,979	1,189
Other residential	9,612	106		9,711	286
Commercial business	2,058	62		2,163	109
Industrial revenue bonds	—	—		—	—
Consumer auto	626	19		502	40
Consumer other	732	30		628	63
Home equity lines of credit	395	7		402	20
Total	$58,420	$968		$58,216	$2,252

		At or for the Year Ended December 31, 2014
					Average
			Unpaid		Investment	Interest
	Recorded		Principal	Specific	in Impaired	Income
	Balance		Balance	Allowance	Loans	Recognized
(In Thousands)
One- to four-family residential construction	$1,312		$1,312	$—	$173	$76
Subdivision construction	4,540		4,540	344	2,593	226
Land development	7,601		8,044	1,507	9,691	292
Commercial construction	—		—	—	—	—
Owner occupied one- to four-family
residential	3,747		4,094	407	4,808	212
Non-owner occupied one- to four-family
residential	1,889		2,113	78	4,010	94
Commercial real estate	28,641		30,781	1,751	29,808	1,253
Other residential	9,804		9,804	—	10,469	407
Commercial business	2,725		2,750	823	2,579	158
Industrial revenue bonds	—		—	—	2,644	—
Consumer auto	420		507	63	219	37
Consumer other	629		765	94	676	71
Home equity lines of credit	431		476	75	461	25
Total	$61,739		$65,186	$5,142	$68,131	$2,851

	September 30, 2014
		Unpaid
	Recorded	Principal	Specific
	Balance	Balance	Allowance
(In Thousands)
One- to four-family residential construction	$—	$—	$—
Subdivision construction	2,304	4,716	373
Land development	7,791	8,224	1,514
Commercial construction	—	—	—
Owner occupied one- to four-family residential	4,366	5,064	517
Non-owner occupied one- to four-family residential	4,614	4,837	450
Commercial real estate	28,899	30,210	1,736
Other residential	10,203	10,203	—
Commercial business	2,150	2,173	596
Industrial revenue bonds	2,976	4,288	—
Consumer auto	175	227	26
Consumer other	635	764	95
Home equity lines of credit	446	473	77
Total	$64,559	$71,179	$5,384

	Three Months Ended			Nine Months Ended
	September 30, 2014			September 30, 2014
	Average			Average
	Investment	Interest		Investment	Interest
	in Impaired	Income		in Impaired	Income
	Loans	Recognized		Loans	Recognized
(In Thousands)
One- to four-family residential construction	$121	$—		$59	$—
Subdivision construction	2,207	8		2,549	38
Land development	7,650	70		10,403	213
Commercial construction	—	—		—	—
Owner occupied one- to four-family residential	4,665	56		5,100	168
Non-owner occupied one- to four-family residential	4,550	53		4,137	163
Commercial real estate	29,531	298		30,204	988
Other residential	10,304	86		10,665	296
Commercial business	2,163	31		2,657	99
Industrial revenue bonds	3,362	192		2,998	192
Consumer auto	216	4		182	11
Consumer other	678	15		690	57
Home equity lines of credit	415	6		461	20
Total	$65,862	$819		$70,105	$2,245

At September 30, 2015, $24.7 million of impaired loans had specific valuation allowances totaling $6.3 million.  At December 31, 2014, $20.0 million of impaired loans had specific valuation allowances totaling $5.1 million. 

Included in certain loan categories in the impaired loans are troubled debt restructurings that were classified as impaired. Troubled debt restructurings are loans that are modified by granting concessions to borrowers experiencing financial difficulties.  These concessions could include a reduction in the interest rate on the loan, payment extensions, forgiveness of principal, forbearance or other actions intended to maximize collection.  The types of concessions made are factored into the estimation of the allowance for loan losses for troubled debt restructurings primarily using a discounted cash flows or collateral adequacy approach.

The following tables present newly restructured loans during the three and nine months ended September 30, 2015 by type of modification:

	Three Months Ended September 30, 2015
				Total
	Interest Only	Term	Combination	Modification
(In Thousands)
Mortgage loans on real estate:
One -to four- family residential	$—	$48	$158	$206
Commercial business	—	1,095	—	1,095
Consumer	—	21	—	21
	$—	$1,164	$158	$1,322

	Nine Months Ended September 30, 2015
				Total
	Interest Only	Term	Combination	Modification
(In Thousands)
Mortgage loans on real estate:
One -to four- family residential	$—	$257	$158	$415
Commercial real estate	—	115	—	115
Commercial business	—	1,095	—	1,095
Consumer	—	69	—	69
	$—	$1,536	$158	$1,694

At September 30, 2015, the Company had $46.2 million of loans that were modified in troubled debt restructurings and impaired, as follows:  $7.9 million of construction and land development loans, $13.5 million of single family and multi-family residential mortgage loans, $22.5 million of commercial real estate loans, $2.0 million of commercial business loans and $299,000 of consumer loans.  Of the total troubled debt restructurings at September 30, 2015, $42.8 million were accruing interest and $11.2 million were classified as substandard using the Company’s internal grading system, which is described below.  The Company had no troubled debt restructurings which were modified in the previous 12 months and subsequently defaulted during the nine months ended September 30, 2015.  When loans modified as troubled debt restructuring have subsequent payment defaults, the defaults are factored into the determination of the allowance for loan losses to ensure specific valuation allowances reflect amounts considered uncollectible.  At December 31, 2014, the Company had $47.6 million of loans that were modified in troubled debt restructurings and impaired, as follows:  $8.3 million of construction and land development loans, $13.8 million of single family and multi-family residential mortgage loans, $23.3 million of commercial real estate loans, $1.9 million of commercial business loans and $324,000 of consumer loans.  Of the total troubled debt restructurings at December 31, 2014, $39.2 million were accruing interest and $18.3 million were classified as substandard using the Company’s internal grading system.

During the three months ended September 30, 2015, loans designated as troubled debt restructurings totaling $17,000 of consumer loans met the criteria for placement back on accrual status.  During the nine months ended September 30, 2015, loans designated as troubled debt restructurings totaling $785,000 met the criteria for placement back on accrual status.  The $785,000 consisted of $711,000 of residential mortgage loans, $29,000 of commercial business loans, $39,000 of consumer loans and $6,000 of construction and land development loans.  The criteria is generally a minimum of six months of payment performance under original or modified terms.

The Company reviews the credit quality of its loan portfolio using an internal grading system that classifies loans as “Satisfactory,” “Watch,” “Special Mention,” “Substandard” and “Doubtful.”  Substandard loans are characterized by the distinct possibility that the Bank will sustain some loss if certain deficiencies are not corrected.  Doubtful loans are those having all the weaknesses inherent to those classified Substandard with the added characteristics that the weaknesses make collection or liquidation in full, on the basis of currently existing facts, conditions and values, highly questionable and improbable.  Special mention loans possess potential weaknesses that deserve management’s close attention but do not expose the Bank to a degree of risk that warrants substandard classification.  Loans classified as watch are being monitored because of indications of potential weaknesses or deficiencies that may require future classification as special mention or substandard.  Loans not meeting any of the criteria previously described are considered satisfactory.  The FDIC-covered loans are evaluated using this internal grading system.  These loans are accounted for in pools and are currently substantially covered through loss sharing agreements with the FDIC.  Minimal adverse classification in the loan pools was identified as of September 30, 2015 and December 31, 2014, respectively.  The acquired non-covered loans are also evaluated using this internal grading system.  These loans are accounted for in pools and minimal adverse classification in the loan pools was identified as of September 30, 2015 and December 31, 2014, respectively.  See Note 8 for further discussion of the acquired loan pools and loss sharing agreements. 

The Company evaluates the loan risk internal grading system definitions and allowance for loan loss methodology on an ongoing basis.  In the fourth quarter of 2014, the Company began using a three-year average of historical losses for the general component of the allowance for loan loss calculation.  The Company had previously used a five-year average.  For interim periods, the Company uses three full years plus the interim period’s annualized average losses for the general component of the allowance for loan loss calculation.  The Company believes that the three-year average provides a better representation of the current risks in the loan portfolio.  This change was made after consultation with our regulators and other third-party consultants, as well as a review of the practices used by the Company’s peers.  This change did not materially affect the level of the allowance for loan losses.  The general component of the allowance for loan losses is affected by several factors, including, but not limited to, average historical losses, the average life of the loan, the current composition of the loan portfolio, current and expected economic conditions, collateral values and internal risk ratings.  Management considers all these factors in determining the adequacy of its allowance for loan losses.  No other significant changes were made to the loan risk grading system definitions and allowance for loan loss methodology during the past year. 

The loan grading system is presented by loan class below:

		September 30, 2015
			Special
	Satisfactory	Watch	Mention	Substandard	Doubtful	Total
(In Thousands)
One- to four-family residential
construction	$38,449	$—	$—	$711	$—	$39,160
Subdivision construction	40,120	1,996	—	1,892	—	44,008
Land development	36,204	5,324	—	5,637	—	47,165
Commercial construction	448,571	—	—	—	—	448,571
Owner occupied one- to four-
family residential	97,614	592	—	1,524	—	99,730
Non-owner occupied one- to four-
family residential	148,744	518	—	1,148	—	150,410
Commercial real estate	1,005,628	18,438	—	17,579	—	1,041,645
Other residential	395,512	10,477	—	1,956	—	407,945
Commercial business	409,198	1,302	—	758	—	411,258
Industrial revenue bonds	38,241	—	—	—	—	38,241
Consumer auto	403,008	—	—	669	—	403,677
Consumer other	75,928	—	—	719	—	76,647
Home equity lines of credit	75,343	—	—	425	—	75,768
Acquired FDIC-covered loans,
net of discounts	249,515	—	—	29	—	249,544
Acquired loans no longer covered
by FDIC loss sharing
agreements, net of discounts	36,506	—	—	136	—	36,642
Acquired non-covered loans,
net of discounts	98,493	—	—	1,852	—	100,345
Total	$3,597,074	$38,647	$—	$35,035	$—	$3,670,756

	December 31, 2014
			Special
	Satisfactory	Watch	Mention	Substandard	Doubtful	Total
(In Thousands)
One- to four-family residential
construction	$39,049	$—	$—	$1,312	$—	$40,361
Subdivision construction	24,269	21	—	4,303	—	28,593
Land development	41,035	5,000	—	6,061	—	52,096
Commercial construction	392,929	—	—	—	—	392,929
Owner occupied one- to-four-
family residential	85,041	745	—	1,763	—	87,549
Non-owner occupied one- to-
four-family residential	141,198	580	—	1,273	—	143,051
Commercial real estate	901,167	32,155	—	12,554	—	945,876
Other residential	380,811	9,647	—	1,956	—	392,414
Commercial business	351,744	423	—	1,845	—	354,012
Industrial revenue bonds	40,037	1,024	—	—	—	41,061
Consumer auto	323,002	—	—	351	—	323,353
Consumer other	77,507	3	—	519	—	78,029
Home equity lines of credit	65,841	—	—	431	—	66,272
Acquired FDIC-covered loans,
net of discounts	286,049	—	—	559	—	286,608
Acquired loans no longer covered
by FDIC loss sharing
agreements, net of discounts	48,592	—	—	1,353	—	49,945
Acquired non-covered loans,
net of discounts	121,982	—	—	—	—	121,982
Total	$3,320,253	$49,598	$—	$34,280	$—	$3,404,131

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- References

No definition available.

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- Definition

The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef



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