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Credit Quality (Tables)

3 Months Ended

Mar. 31, 2014

Recorded Investment and Related Information for Loans Considered to be Impaired Excluding Purchased Credit Impaired Loans

The following tables present the recorded investment and related information for loans considered to be impaired, excluding PCI loans, as of the periods indicated:

		March 31, 2014												December 31, 2013
						Unpaid												Unpaid
		Recorded				Principal				Related				Recorded				Principal				Related
(Amounts in thousands)		Investment				Balance				Allowance				Investment				Balance				Allowance
Impaired loans with no related allowance:
Commercial loans
Commercial and industrial		$	292			$	292			$	—			$	292			$	292			$	—
Multi-family residential			—				—				—				—				—				—
Single family non-owner occupied			420				420				—				289				317				—
Non-farm, non-residential			5,559				5,903				—				5,352				5,682				—
Farmland			351				363				—				351				363				—
Consumer real estate loans
Home equity lines			254				264				—				257				264				—
Single family owner occupied			1,690				2,101				—				2,006				2,414				—
Total impaired loans with no allowance			8,566				9,343				—				8,547				9,332				—
Impaired loans with a related allowance:
Commercial loans
Commercial and industrial			4,943				5,319				3,504				4,897				10,244				3,794
Multi-family residential			5,601				5,601				500				—				—				—
Single family non-owner occupied			364				371				38				375				375				47
Non-farm, non-residential			4,458				4,459				377				600				600				114
Farmland			—				—				—				—				—				—
Consumer real estate loans
Home equity lines			208				229				171				215				230				52
Single family owner occupied			4,377				4,578				692				4,844				5,035				735
Total impaired loans with an allowance			19,951				20,557				5,282				10,931				16,484				4,742
Total impaired loans		$	28,517			$	29,900			$	5,282			$	19,478			$	25,816			$	4,742

Average Recorded Investment and Interest Income Recognized on Impaired Loans Excluding Purchased Credit Impaired Loans

The following table presents the average recorded investment and interest income recognized on impaired loans, excluding PCI loans, in the periods indicated:

		For the Three Months Ended
		March 31, 2014								March 31, 2013
		Average				Interest				Average				Interest
		Recorded				Income				Recorded				Income
(Amounts in thousands)		Investment				Recognized				Investment				Recognized
Impaired loans with no related allowance:
Commercial loans
Construction, development, and other land		$	—			$	—			$	2,195			$	43
Commercial and industrial			292				12				599				11
Multi-family residential			—				—				35				2
Single family non-owner occupied			420				1				841				79
Non-farm, non-residential			5,918				36				5,955				212
Farmland			363				11				88				9
Consumer real estate loans
Home equity lines			265				2				298				25
Single family owner occupied			2,101				51				547				70
Total impaired loans with no allowance			9,359				113				10,558				451
Impaired loans with a related allowance:
Commercial loans
Construction, development, and other land			—				—				2,670				117
Commercial and industrial			5,157				47				3,217				—
Multi-family residential			5,603				22				376				7
Single family non-owner occupied			372				1				1,728				3
Non-farm, non-residential			4,399				25				2,756				26
Farmland			—				—				—				—
Consumer real estate loans
Home equity lines			229				1				222				3
Single family owner occupied			4,580				34				4,485				37
Total impaired loans with an allowance			20,340				130				15,454				193
Total impaired loans		$	29,699			$	243			$	26,012			$	644

Balance and Interest Income Related to Impaired Loan Pools

The following tables present balance and interest income related to the impaired loan pools as of the dates, and in the periods, indicated:

(Amounts in thousands)		March 31, 2014				December 31, 2013
Recorded investment		$	47,382			$	52,033
Unpaid principal balance			62,325				69,320
Allowance for loan losses			485				747

		Three Months Ended March 31,
(Amounts in thousands)		2014				2013
Interest income recognized		$	782			$	84
Average recorded investment			49,276				20,233

Loans Held for Investment by Internal Credit Risk Grade

The following tables present loans held for investment, by internal credit risk grade, as of the periods indicated:

		March 31, 2014
						Special
(Amounts in thousands)		Pass				Mention				Substandard				Doubtful				Loss				Total
Non-covered loans
Commercial loans
Construction, development, and other land		$	41,707			$	1,138			$	2,664			$	152			$	—			$	45,661
Commercial and industrial			86,139				953				3,371				3,940				—				94,403
Multi-family residential			67,083				2,095				6,416				—				—				75,594
Single family non-owner occupied			123,772				4,021				9,812				364				—				137,969
Non-farm, non-residential			446,848				18,478				19,035				—				—				484,361
Agricultural			2,077				7				9				—				—				2,093
Farmland			29,277				1,307				1,826				—				—				32,410
Consumer real estate loans
Home equity lines			109,135				1,390				2,404				208				—				113,137
Single family owner occupied			454,285				10,179				27,999				164				—				492,627
Owner occupied construction			33,495				422				443				—				—				34,360
Consumer and other loans
Consumer loans			70,929				794				386				2				—				72,111
Other			3,968				—				—				—				—				3,968
Total non-covered loans			1,468,715				40,784				74,365				4,830				—				1,588,694
Covered loans
Commercial loans
Construction, development, and other land			9,607				1,465				4,837				47				—				15,956
Commercial and industrial			2,474				468				119				1				—				3,062
Multi-family residential			1,458				—				445				—				—				1,903
Single family non-owner occupied			3,832				1,474				1,478				10				—				6,794
Non-farm, non-residential			11,352				6,606				13,483				17				—				31,458
Agricultural			162				—				—				—				—				162
Farmland			512				—				305				—				—				817
Consumer real estate loans
Home equity lines			64,707				1,147				1,039				2				—				66,895
Single family owner occupied			10,117				201				4,969				—				—				15,287
Owner occupied construction			88				235				404				—				—				727
Consumer and other loans
Consumer loans			109				—				—				—				—				109
Other			—				—				—				—				—				—
Total covered loans			104,418				11,596				27,079				77				—				143,170
Total loans		$	1,573,133			$	52,380			$	101,444			$	4,907			$	—			$	1,731,864

		December 31, 2013
						Special
(Amounts in thousands)		Pass				Mention				Substandard				Doubtful				Loss				Total
Non-covered loans
Commercial loans
Construction, development, and other land		$	30,719			$	1,094			$	3,139			$	303			$	—			$	35,255
Commercial and industrial			87,589				1,056				2,919				3,891				—				95,455
Multi-family residential			67,257				2,237				703				—				—				70,197
Single family non-owner occupied			121,367				4,501				9,316				375				—				135,559
Non-farm, non-residential			440,334				21,046				14,500				31				—				475,911
Agricultural			2,306				8				10				—				—				2,324
Farmland			27,421				1,721				3,472				—				—				32,614
Consumer real estate loans
Home equity lines			107,411				1,355				2,789				215				—				111,770
Single family owner occupied			460,166				8,170				27,507				169				—				496,012
Owner occupied construction			28,242				261				200				—				—				28,703
Consumer and other loans
Consumer loans			69,973				864				472				—				4				71,313
Other			3,918				—				8				—				—				3,926
Total non-covered loans			1,446,703				42,313				65,035				4,984				4				1,559,039
Covered loans
Commercial loans
Construction, development, and other land			9,722				1,378				4,714				51				—				15,865
Commercial and industrial			2,865				247				189				24				—				3,325
Multi-family residential			1,472				—				461				—				—				1,933
Single family non-owner occupied			4,362				1,519				1,552				16				—				7,449
Non-farm, non-residential			13,077				4,630				16,901				38				—				34,646
Agricultural			164				—				—				—				—				164
Farmland			572				—				301				—				—				873
Consumer real estate loans
Home equity lines			66,797				1,138				1,269				2				—				69,206
Single family owner occupied			10,832				148				5,939				—				—				16,919
Owner occupied construction			198				—				986				—				—				1,184
Consumer and other loans
Consumer loans			118				—				—				—				—				118
Other			—				—				—				—				—				—
Total covered loans			110,179				9,060				32,312				131				—				151,682
Total loans		$	1,556,882			$	51,373			$	97,347			$	5,115			$	4			$	1,710,721

Nonaccrual Loans by Loan Class

The following table presents nonaccrual loans, by loan class, as of the dates indicated:

		March 31, 2014												December 31, 2013
(Amounts in thousands)		Non-covered				Covered				Total				Non-covered				Covered				Total
Commercial loans
Construction, development, and other land		$	816			$	127			$	943			$	1,187			$	761			$	1,948
Commercial and industrial			5,357				75				5,432				5,341				92				5,433
Multi-family residential			115				—				115				—				—				—
Single family non-owner occupied			2,407				114				2,521				1,966				222				2,188
Non-farm, non-residential			2,972				—				2,972				2,685				—				2,685
Farmland			432				—				432				441				301				742
Consumer real estate loans
Home equity lines			774				246				1,020				765				232				997
Single family owner occupied			7,890				582				8,472				6,567				1,555				8,122
Owner occupied construction			—				117				117				—				190				190
Consumer and other loans
Consumer loans			138				—				138				201				—				201
Total			20,901				1,261				22,162				19,153				3,353				22,506
Purchased impaired loans			8				—				8				8				—				8
Total nonaccrual loans		$	20,909			$	1,261			$	22,170			$	19,161			$	3,353			$	22,514

Aging of Past Due Loans by Loan Class

The following tables present the aging of past due loans, by loan class, as of the dates indicated. Nonaccrual loans 30 days or more past due are included in the applicable delinquency category. There were no non-covered accruing loans contractually past due 90 days or more as of March 31, 2014, or December 31, 2013. Accruing loans contractually past due 90 days or more totaled $109 thousand as of March 31, 2014, and $86 thousand as of December 31, 2013 which were attributed to covered home equity lines.

		March 31, 2014
		30 - 59 Days				60 - 89 Days				90+ Days				Total				Current				Total
(Amounts in thousands)		Past Due				Past Due				Past Due				Past Due				Loans				Loans
Non-covered loans
Commercial loans
Construction, development, and other land		$	111			$	113			$	217			$	441			$	45,220			$	45,661
Commercial and industrial			59				—				2,576				2,635				91,768				94,403
Multi-family residential			85				—				115				200				75,394				75,594
Single family non-owner occupied			432				254				1,527				2,213				135,756				137,969
Non-farm, non-residential			1,216				203				2,325				3,744				480,617				484,361
Agricultural			8				—				—				8				2,085				2,093
Farmland			—				—				432				432				31,978				32,410
Consumer real estate loans
Home equity lines			479				80				191				750				112,387				113,137
Single family owner occupied			4,771				2,951				3,390				11,112				481,515				492,627
Owner occupied construction			—				—				—				—				34,360				34,360
Consumer and other loans
Consumer loans			509				76				29				614				71,497				72,111
Other			—				—				—				—				3,968				3,968
Total non-covered loans			7,670				3,677				10,802				22,149				1,566,545				1,588,694
Covered loans
Commercial loans
Construction, development, and other land			178				10				74				262				15,694				15,956
Commercial and industrial			—				—				35				35				3,027				3,062
Multi-family residential			—				—				—				—				1,903				1,903
Single family non-owner occupied			—				—				114				114				6,680				6,794
Non-farm, non-residential			195				354				—				549				30,909				31,458
Agricultural			—				—				—				—				162				162
Farmland			—				—				—				—				817				817
Consumer real estate loans
Home equity lines			353				1				187				541				66,354				66,895
Single family owner occupied			148				58				434				640				14,647				15,287
Owner occupied construction			—				—				117				117				610				727
Consumer and other loans																							—
Consumer loans			—				—				—				—				109				109
Other			—				—				—				—				—				—
Total covered loans			874				423				961				2,258				140,912				143,170
Total loans		$	8,544			$	4,100			$	11,763			$	24,407			$	1,707,457			$	1,731,864

		December 31, 2013
		30 - 59 Days				60 - 89 Days				90+ Days				Total				Current				Total
(Amounts in thousands)		Past Due				Past Due				Past Due				Past Due				Loans				Loans
Non-covered loans
Commercial loans
Construction, development, and other land		$	118			$	10			$	532			$	660			$	34,595			$	35,255
Commercial and industrial			93				39				2,631				2,763				92,692				95,455
Multi-family residential			115				—				—				115				70,082				70,197
Single family non-owner occupied			611				554				1,203				2,368				133,191				135,559
Non-farm, non-residential			1,014				318				1,770				3,102				472,809				475,911
Agricultural			—				—				—				—				2,324				2,324
Farmland			245				—				—				245				32,369				32,614
Consumer real estate loans
Home equity lines			289				317				442				1,048				110,722				111,770
Single family owner occupied			7,428				1,228				145				8,801				487,211				496,012
Owner occupied construction			205				—				2,284				2,489				26,214				28,703
Consumer and other loans
Consumer loans			811				86				105				1,002				70,311				71,313
Other			—				—				—				—				3,926				3,926
Total non-covered loans			10,929				2,552				9,112				22,593				1,536,446				1,559,039
Covered loans
Commercial loans
Construction, development, and other land			479				—				453				932				14,933				15,865
Commercial and industrial			5				44				92				141				3,184				3,325
Multi-family residential			—				—				—				—				1,933				1,933
Single family non-owner occupied			—				—				184				184				7,265				7,449
Non-farm, non-residential			209				—				—				209				34,437				34,646
Agricultural			—				—				—				—				164				164
Farmland			—				—				301				301				572				873
Consumer real estate loans
Home equity lines			488				86				163				737				68,469				69,206
Single family owner occupied			197				120				1,466				1,783				15,136				16,919
Owner occupied construction			—				—				190				190				994				1,184
Consumer and other loans																							—
Consumer loans			—				—				—				—				118				118
Other			—				—				—				—				—				—
Total covered loans			1,378				250				2,849				4,477				147,205				151,682
Total loans		$	12,307			$	2,802			$	11,961			$	27,070			$	1,683,651			$	1,710,721

Loans Modified as Troubled Debt Restructurings by Loan Class Segregated by Accrual Status

The following table presents loans modified as TDRs, by loan class, segregated by accrual status, as of the dates indicated:

		March 31, 2014												December 31, 2013
(Amounts in thousands)		Nonaccrual(1)				Accruing				Total				Nonaccrual(1)				Accruing				Total
Commercial loans
Commercial and industrial		$	1,115			$	—			$	1,115			$	1,115			$	—			$	1,115
Single family non-owner occupied			364				—				364				375				—				375
Non-farm, non-residential			124				5,742				5,866				128				5,490				5,618
Consumer real estate loans
Home equity lines			—				50				50				159				51				210
Single family owner occupied			532				6,930				7,462				423				6,670				7,093
Owner occupied construction			—				246				246				—				—				—
Total TDRs		$	2,135			$	12,968			$	15,103			$	2,200			$	12,211			$	14,411

(1) TDRs on nonaccrual status are included in the total nonaccrual loan balance disclosed in the table above.

Loans Modified as Troubled Debt Restructurings by Type of Concession Made and Loan Class

The following table presents loans modified as TDRs, by type of concession made and loan class, that were restructured during the periods indicated. The post-modification recorded investment represents the loan balance immediately following modification.

		Three Months Ended March 31,
		2014												2013
(Amounts in thousands)		Total Contracts				Pre-Modification Recorded Investment				Post- Modification Recorded Investment				Total Contracts				Pre-Modification Recorded Investment				Post- Modification Recorded Investment
Below market interest rate
Owner occupied construction			1			$	245			$	245				—			$	—			$	—
Extended payment term
Non-farm, non-residential			1			$	303			$	303				—				—				—
Single family owner occupied			1				134				134				—				—				—
Total			2				437				437				—				—				—
Below market interest rate and extended payment term
Single family owner occupied			2				266				266				—				—				—
Total			5			$	948			$	948				—			$	—			$	—

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-Section 50

-Paragraph 34

-URI http://asc.fasb.org/extlink&oid=28368275&loc=SL6953682-111524



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 33

-URI http://asc.fasb.org/extlink&oid=28368275&loc=SL6953676-111524

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