Allowance for Loan Losses, Allowance for Losses on Lending-Related Commitments and Impaired Loans Allowance for Loan Losses, Allowance for Losses on Lending-Related Commitments and Impaired Loans (Tables)

3 Months Ended

Mar. 31, 2015

Loans and Leases Receivable, Allowance [Abstract]

Schedule of Aging of the Company's Loan Portfolio

The tables below show the aging of the Company’s loan portfolio at March 31, 2015, December 31, 2014 and March 31, 2014:



As of March 31, 2015			90+ days and still accruing		60-89 days past due		30-59 days past due
(Dollars in thousands)	Nonaccrual								Current		Total Loans
Loan Balances:
Commercial
Commercial and industrial	$	5,586	$	—	$	4,756	$	16,949	$	2,457,174	$	2,484,465
Franchise	—		—		—		457		225,305		225,762
Mortgage warehouse lines of credit	—		—		—		—		186,372		186,372
Community Advantage—homeowners association	—		—		—		—		108,382		108,382
Aircraft	—		—		291		389		6,295		6,975
Asset-based lending	—		—		—		4,819		805,866		810,685
Tax exempt	—		—		—		—		205,195		205,195
Leases	—		—		65		517		171,432		172,014
Other	—		—		—		—		2,735		2,735
PCI - commercial ⁽¹⁾	—		612		—		—		8,735		9,347
Total commercial	5,586		612		5,112		23,131		4,177,491		4,211,932
Commercial real-estate:
Residential construction	—		—		—		—		46,796		46,796
Commercial construction	—		—		—		992		209,039		210,031
Land	2,646		—		—		1,942		84,454		89,042
Office	8,243		—		171		3,144		731,568		743,126
Industrial	3,496		—		61		1,719		599,050		604,326
Retail	4,975		—		—		2,562		734,990		742,527
Multi-family	1,750		—		393		3,671		649,589		655,403
Mixed use and other	8,872		—		808		10,847		1,532,036		1,552,563
PCI - commercial real-estate ⁽¹⁾	—		18,120		4,639		3,242		40,671		66,672
Total commercial real-estate	29,982		18,120		6,072		28,119		4,628,193		4,710,486
Home equity	7,665		—		693		2,825		698,100		709,283
Residential real estate	14,248		—		753		8,735		469,826		493,562
PCI - residential real estate ⁽¹⁾	—		266		—		84		2,013		2,363
Premium finance receivables
Commercial insurance loans	15,902		8,062		4,476		19,392		2,271,791		2,319,623
Life insurance loans	—		—		8,994		5,415		1,972,197		1,986,606
PCI - life insurance loans ⁽¹⁾	—		—		—		—		389,048		389,048
Consumer and other	236		91		111		634		129,084		130,156
Total loans, net of unearned income, excluding covered loans	$	73,619	$	27,151	$	26,211	$	88,335	$	14,737,743	$	14,953,059
Covered loans	7,079		16,434		558		6,128		179,495		209,694
Total loans, net of unearned income	$	80,698	$	43,585	$	26,769	$	94,463	$	14,917,238	$	15,162,753


(1)	PCI loans represent loans acquired with evidence of credit quality deterioration since origination, in accordance with ASC 310-30. Loan agings are based upon contractually required payments.



As of December 31, 2014			90+ days and still accruing		60-89 days past due		30-59 days past due
(Dollars in thousands)	Nonaccrual								Current		Total Loans
Loan Balances:
Commercial
Commercial and industrial	$	9,132	$	474	$	3,161	$	7,492	$	2,213,105	$	2,233,364
Franchise	—		—		308		1,219		231,789		233,316
Mortgage warehouse lines of credit	—		—		—		—		139,003		139,003
Community Advantage—homeowners association	—		—		—		—		106,364		106,364
Aircraft	—		—		—		—		8,065		8,065
Asset-based lending	25		—		1,375		2,394		802,608		806,402
Tax exempt	—		—		—		—		217,487		217,487
Leases	—		—		77		315		159,744		160,136
Other	—		—		—		—		11,034		11,034
PCI - commercial ⁽¹⁾	—		365		202		138		8,518		9,223
Total commercial	9,157		839		5,123		11,558		3,897,717		3,924,394
Commercial real-estate
Residential construction	—		—		250		76		38,370		38,696
Commercial construction	230		—		—		2,023		185,513		187,766
Land	2,656		—		—		2,395		86,779		91,830
Office	7,288		—		2,621		1,374		694,149		705,432
Industrial	2,392		—		—		3,758		617,820		623,970
Retail	4,152		—		116		3,301		723,919		731,488
Multi-family	249		—		249		1,921		603,323		605,742
Mixed use and other	9,638		—		2,603		9,023		1,443,853		1,465,117
PCI - commercial real-estate ⁽¹⁾	—		10,976		6,393		4,016		34,327		55,712
Total commercial real-estate	26,605		10,976		12,232		27,887		4,428,053		4,505,753
Home equity	6,174		—		983		3,513		705,623		716,293
Residential real-estate	15,502		—		267		6,315		459,224		481,308
PCI - residential real-estate ⁽¹⁾	—		549		—		—		1,685		2,234
Premium finance receivables
Commercial insurance loans	12,705		7,665		5,995		17,328		2,307,140		2,350,833
Life insurance loans	—		—		13,084		339		1,870,669		1,884,092
PCI - life insurance loans ⁽¹⁾	—		—		—		—		393,479		393,479
Consumer and other	277		119		293		838		149,485		151,012
Total loans, net of unearned income, excluding covered loans	$	70,420	$	20,148	$	37,977	$	67,778	$	14,213,075	$	14,409,398
Covered loans	7,290		17,839		1,304		4,835		195,441		226,709
Total loans, net of unearned income	$	77,710	$	37,987	$	39,281	$	72,613	$	14,408,516	$	14,636,107


(1)	PCI loans represent loans acquired with evidence of credit quality deterioration since origination, in accordance with ASC 310-30. Loan agings are based upon contractually required payments.



As of March 31, 2014			90+ days and still accruing		60-89 days past due		30-59 days past due
(Dollars in thousands)	Nonaccrual								Current		Total Loans
Loan Balances:
Commercial
Commercial and industrial	$	11,112	$	387	$	2,235	$	16,150	$	1,965,425	$	1,995,309
Franchise	—		—		—		75		221,026		221,101
Mortgage warehouse lines of credit	—		—		—		—		60,809		60,809
Community Advantage—homeowners association	—		—		—		—		91,414		91,414
Aircraft	—		—		—		—		8,840		8,840
Asset-based lending	670		—		—		10,573		729,425		740,668
Tax exempt	—		—		—		—		177,973		177,973
Leases	—		—		—		—		121,986		121,986
Other	—		—		—		—		10,261		10,261
PCI - commercial ⁽¹⁾	—		1,079		—		865		8,892		10,836
Total commercial	11,782		1,466		2,235		27,663		3,396,051		3,439,197
Commercial real-estate:
Residential construction	—		—		680		27		35,690		36,397
Commercial construction	844		—		—		—		150,786		151,630
Land	2,405		—		2,682		3,438		99,445		107,970
Office	6,970		—		1,672		8,868		633,655		651,165
Industrial	6,101		—		1,114		2,706		615,139		625,060
Retail	9,540		—		217		3,089		664,584		677,430
Multi-family	1,327		—		—		3,820		570,616		575,763
Mixed use and other	6,546		—		6,626		10,744		1,337,320		1,361,236
PCI - commercial real-estate ⁽¹⁾	—		21,073		2,791		6,169		45,571		75,604
Total commercial real-estate	33,733		21,073		15,782		38,861		4,152,806		4,262,255
Home equity	7,311		—		1,650		4,972		693,815		707,748
Residential real estate	14,385		—		946		4,889		403,474		423,694
PCI - residential real estate ⁽¹⁾	—		1,414		—		248		1,413		3,075
Premium finance receivables
Commercial insurance loans	14,517		6,808		5,600		20,777		2,160,659		2,208,361
Life insurance loans	—		—		—		4,312		1,511,820		1,516,132
PCI - life insurance loans ⁽¹⁾	—		—		—		—		413,202		413,202
Consumer and other	1,144		105		213		570		157,464		159,496
Total loans, net of unearned income, excluding covered loans	$	82,872	$	30,866	$	26,426	$	102,292	$	12,890,704	$	13,133,160
Covered loans	9,136		35,831		6,682		7,042		253,787		312,478
Total loans, net of unearned income	$	92,008	$	66,697	$	33,108	$	109,334	$	13,144,491	$	13,445,638


(1)	PCI loans represent loans acquired with evidence of credit quality deterioration since origination, in accordance with ASC 310-30. Loan agings are based upon contractually required payments.

Summary of Performance by Loan Class

The following table presents the recorded investment based on performance of loans by class, excluding covered loans, per the most recent analysis at March 31, 2015, December 31, 2014 and March 31, 2014:



	Performing						Non-performing						Total
(Dollars in thousands)	March 31, 2015		December 31, 2014		March 31, 2014		March 31, 2015		December 31, 2014		March 31, 2014		March 31, 2015		December 31, 2014		March 31, 2014
Loan Balances:
Commercial
Commercial and industrial	$	2,478,879	$	2,223,758	$	1,983,810	$	5,586	$	9,606	$	11,499	$	2,484,465	$	2,233,364	$	1,995,309
Franchise	225,762		233,316		221,101		—		—		—		225,762		233,316		221,101
Mortgage warehouse lines of credit	186,372		139,003		60,809		—		—		—		186,372		139,003		60,809
Community Advantage—homeowners association	108,382		106,364		91,414		—		—		—		108,382		106,364		91,414
Aircraft	6,975		8,065		8,840		—		—		—		6,975		8,065		8,840
Asset-based lending	810,685		806,377		739,998		—		25		670		810,685		806,402		740,668
Tax exempt	205,195		217,487		177,973		—		—		—		205,195		217,487		177,973
Leases	172,014		160,136		121,986		—		—		—		172,014		160,136		121,986
Other	2,735		11,034		10,261		—		—		—		2,735		11,034		10,261
PCI - commercial ⁽¹⁾	9,347		9,223		10,836		—		—		—		9,347		9,223		10,836
Total commercial	4,206,346		3,914,763		3,427,028		5,586		9,631		12,169		4,211,932		3,924,394		3,439,197
Commercial real-estate
Residential construction	46,796		38,696		36,397		—		—		—		46,796		38,696		36,397
Commercial construction	210,031		187,536		150,786		—		230		844		210,031		187,766		151,630
Land	86,396		89,174		105,565		2,646		2,656		2,405		89,042		91,830		107,970
Office	734,883		698,144		644,195		8,243		7,288		6,970		743,126		705,432		651,165
Industrial	600,830		621,578		618,959		3,496		2,392		6,101		604,326		623,970		625,060
Retail	737,552		727,336		667,890		4,975		4,152		9,540		742,527		731,488		677,430
Multi-family	653,653		605,493		574,436		1,750		249		1,327		655,403		605,742		575,763
Mixed use and other	1,543,691		1,455,479		1,354,690		8,872		9,638		6,546		1,552,563		1,465,117		1,361,236
PCI - commercial real-estate⁽¹⁾	66,672		55,712		75,604		—		—		—		66,672		55,712		75,604
Total commercial real-estate	4,680,504		4,479,148		4,228,522		29,982		26,605		33,733		4,710,486		4,505,753		4,262,255
Home equity	701,618		710,119		700,437		7,665		6,174		7,311		709,283		716,293		707,748
Residential real-estate	479,314		465,806		409,309		14,248		15,502		14,385		493,562		481,308		423,694
PCI - residential real-estate ⁽¹⁾	2,363		2,234		3,075		—		—		—		2,363		2,234		3,075
Premium finance receivables
Commercial insurance loans	2,295,659		2,330,463		2,187,036		23,964		20,370		21,325		2,319,623		2,350,833		2,208,361
Life insurance loans	1,986,606		1,884,092		1,516,132		—		—		—		1,986,606		1,884,092		1,516,132
PCI - life insurance loans ⁽¹⁾	389,048		393,479		413,202		—		—		—		389,048		393,479		413,202
Consumer and other	129,829		150,617		158,295		327		395		1,201		130,156		151,012		159,496
Total loans, net of unearned income, excluding covered loans	$	14,871,287	$	14,330,721	$	13,043,036	$	81,772	$	78,677	$	90,124	$	14,953,059	$	14,409,398	$	13,133,160


(1)	PCI loans represent loans acquired with evidence of credit quality deterioration since origination, in accordance with ASC 310-30. See Note 6 - Loans for further discussion of these purchased loans.

Summary of Activity in the Allowance for Credit Losses

A summary of activity in the allowance for credit losses by loan portfolio (excluding covered loans) for the three months ended March 31, 2015 and 2014 is as follows:



Three months ended March 31, 2015				Commercial Real-estate			Home Equity			Residential Real-estate			Premium Finance Receivable			Consumer and Other			Total, Excluding Covered Loans
(Dollars in thousands)	Commercial			Commercial Real-estate			Home Equity			Residential Real-estate			Premium Finance Receivable			Consumer and Other			Total, Excluding Covered Loans
Allowance for credit losses
Allowance for loan losses at beginning of period	$	31,699		$	35,533		$	12,500		$	4,218		$	6,513		$	1,242		$	91,705
Other adjustments	(17		)	(180		)	—			(3		)	(48		)	—			(248		)
Reclassification from allowance for unfunded lending-related commitments	—			(113		)	—			—			—			—			(113		)
Charge-offs	(677		)	(1,005		)	(584		)	(631		)	(1,263		)	(111		)	(4,271		)
Recoveries	370			312			48			76			329			53			1,188
Provision for credit losses	2,351			2,455			700			436			461			(218		)	6,185
Allowance for loan losses at period end	$	33,726		$	37,002		$	12,664		$	4,096		$	5,992		$	966		$	94,446
Allowance for unfunded lending-related commitments at period end	$	—		$	888		$	—		$	—		$	—		$	—		$	888
Allowance for credit losses at period end	$	33,726		$	37,890		$	12,664		$	4,096		$	5,992		$	966		$	95,334
Individually evaluated for impairment	$	1,814		$	3,256		$	948		$	208		$	—		$	26		$	6,252
Collectively evaluated for impairment	31,912			34,521			11,716			3,794			5,992			940			88,875
Loans acquired with deteriorated credit quality	—			113			—			94			—			—			207
Loans at period end
Individually evaluated for impairment	$	12,361		$	75,886		$	7,879		$	17,144		$	—		$	381		$	113,651
Collectively evaluated for impairment	4,190,224			4,567,928			701,404			476,418			4,306,229			129,775			14,371,978
Loans acquired with deteriorated credit quality	9,347			66,672			—			2,363			389,048			—			467,430



Three months ended March 31, 2014	Commercial			Commercial Real-estate			Home Equity			Residential Real-estate			Premium Finance Receivable			Consumer and Other			Total, Excluding Covered Loans
(Dollars in thousands)	Commercial			Commercial Real-estate			Home Equity			Residential Real-estate			Premium Finance Receivable			Consumer and Other			Total, Excluding Covered Loans
Allowance for credit losses
Allowance for loan losses at beginning of period	$	23,092		$	48,658		$	12,611		$	5,108		$	5,583		$	1,870		$	96,922
Other adjustments	(15		)	(121		)	(1		)	(2		)	(9		)	—			(148		)
Reclassification from allowance for unfunded lending-related commitments	—			(18		)	—			—			—			—			(18		)
Charge-offs	(648		)	(4,493		)	(2,267		)	(226		)	(1,210		)	(173		)	(9,017		)
Recoveries	317			145			257			131			321			61			1,232
Provision for credit losses	1,943			434			366			(320		)	897			(16		)	3,304
Allowance for loan losses at period end	$	24,689		$	44,605		$	10,966		$	4,691		$	5,582		$	1,742		$	92,275
Allowance for unfunded lending-related commitments at period end	$	—		$	737		$	—		$	—		$	—		$	—		$	737
Allowance for credit losses at period end	$	24,689		$	45,342		$	10,966		$	4,691		$	5,582		$	1,742		$	93,012
Individually evaluated for impairment	$	3,107		$	4,041		$	596		$	455		$	—		$	95		$	8,294
Collectively evaluated for impairment	21,512			41,301			10,370			4,147			5,582			1,647			84,559
Loans acquired with deteriorated credit quality	70			—			—			89			—			—			159
Loans at period end
Individually evaluated for impairment	$	18,350		$	99,480		$	7,537		$	18,026		$	—		$	1,592		$	144,985
Collectively evaluated for impairment	3,410,011			4,087,171			700,211			405,668			3,724,493			157,662			12,485,216
Loans acquired with deteriorated credit quality	10,836			75,604			—			3,075			413,202			242			502,959

Summary of Activity in the Allowance for Covered Loan Losses

A summary of activity in the allowance for covered loan losses for the three months ended March 31, 2015 and 2014 is as follows:



	Three Months Ended
	March 31,			March 31,
(Dollars in thousands)	2015			2014
Balance at beginning of period	$	2,131		$	10,092
Provision for covered loan losses before benefit attributable to FDIC loss share agreements	(529		)	(7,121		)
Benefit attributable to FDIC loss share agreements	423			5,697
Net provision for covered loan losses	(106		)	(1,424		)
Decrease in FDIC indemnification asset	(423		)	(5,697		)
Loans charged-off	(237		)	(2,864		)
Recoveries of loans charged-off	513			3,340
Net recoveries	276			476
Balance at end of period	$	1,878		$	3,447

Summary of Impaired Loans, Including Restructured Loans

A summary of impaired loans, including troubled debt restructurings ("TDRs"), is as follows:



	March 31,		December 31,		March 31,
(Dollars in thousands)	2015		2014		2014
Impaired loans (included in non-performing and TDRs):
Impaired loans with an allowance for loan loss required ⁽¹⁾	$	48,610	$	69,487	$	86,381
Impaired loans with no allowance for loan loss required	63,794		57,925		56,596
Total impaired loans ⁽²⁾	$	112,404	$	127,412	$	142,977
Allowance for loan losses related to impaired loans	$	6,199	$	6,270	$	8,197
TDRs	$	67,218	$	82,275	$	92,517


(1)	These impaired loans require an allowance for loan losses because the estimated fair value of the loans or related collateral is less than the recorded investment in the loans.


(2)	Impaired loans are considered by the Company to be non-accrual loans, TDRs or loans with principal and/or interest at risk, even if the loan is current with all payments of principal and interest.

Summary of Impaired Loans by Loan Class

The following tables present impaired loans evaluated for impairment by loan class for the periods ended as follows:



							For the Three Months Ended
	As of March 31, 2015						March 31, 2015
	Recorded Investment		Unpaid Principal Balance		Related Allowance		Average Recorded Investment		Interest Income Recognized
(Dollars in thousands)
Impaired loans with a related ASC 310 allowance recorded
Commercial
Commercial and industrial	$	7,230	$	7,830	$	1,795	$	7,465	$	92
Franchise	—		—		—		—		—
Mortgage warehouse lines of credit	—		—		—		—		—
Community Advantage—homeowners association	—		—		—		—		—
Aircraft	—		—		—		—		—
Asset-based lending	—		—		—		—		—
Tax exempt	—		—		—		—		—
Leases	—		—		—		—		—
Other	—		—		—		—		—
Commercial real-estate
Residential construction	—		—		—		—		—
Commercial construction	—		—		—		—		—
Land	4,475		8,090		29		4,734		127
Office	8,354		11,053		598		8,399		131
Industrial	1,402		1,487		559		1,406		20
Retail	10,259		12,286		371		10,294		128
Multi-family	2,266		2,363		241		2,273		26
Mixed use and other	7,891		10,041		1,449		7,907		116
Home equity	2,807		2,962		948		2,809		29
Residential real-estate	3,728		3,934		183		3,724		45
Premium finance receivables
Commercial insurance	—		—		—		—		—
Life insurance	—		—		—		—		—
PCI - life insurance	—		—		—		—		—
Consumer and other	198		200		26		203		4
Impaired loans with no related ASC 310 allowance recorded
Commercial
Commercial and industrial	$	4,630	$	7,595	$	—	$	4,647	$	125
Franchise	—		—		—		—		—
Mortgage warehouse lines of credit	—		—		—		—		—
Community Advantage—homeowners association	—		—		—		—		—
Aircraft	—		—		—		—		—
Asset-based lending	—		—		—		—		—
Tax exempt	—		—		—		—		—
Leases	—		—		—		—		—
Other	—		—		—		—		—
Commercial real-estate
Residential construction	—		—		—		—		—
Commercial construction	2,645		2,645		—		2,645		30
Land	5,134		5,868		—		5,137		62
Office	6,890		6,965		—		6,971		77
Industrial	2,772		3,134		—		2,837		55
Retail	5,053		9,130		—		5,315		105
Multi-family	777		1,199		—		778		13
Mixed use and other	17,479		17,723		—		17,688		185
Home equity	5,072		6,771		—		5,126		70
Residential real-estate	13,159		14,644		—		13,190		145
Premium finance receivables
Commercial insurance	—		—		—		—		—
Life insurance	—		—		—		—		—
PCI - life insurance	—		—		—		—		—
Consumer and other	183		249		—		145		3
Total loans, net of unearned income, excluding covered loans	$	112,404	$	136,169	$	6,199	$	113,693	$	1,588



							For the Twelve Months Ended
	As of December 31, 2014						December 31, 2014
	Recorded Investment		Unpaid Principal Balance		Related Allowance		Average Recorded Investment		Interest Income Recognized
(Dollars in thousands)
Impaired loans with a related ASC 310 allowance recorded
Commercial
Commercial and industrial	$	9,989	$	10,785	$	1,915	$	10,784	$	539
Franchise	—		—		—		—		—
Mortgage warehouse lines of credit	—		—		—		—		—
Community Advantage—homeowners association	—		—		—		—		—
Aircraft	—		—		—		—		—
Asset-based lending	—		—		—		—		—
Tax exempt	—		—		—		—		—
Leases	—		—		—		—		—
Other	—		—		—		—		—
Commercial real-estate
Residential construction	—		—		—		—		—
Commercial construction	—		—		—		—		—
Land	5,011		8,626		43		5,933		544
Office	11,038		12,863		305		11,567		576
Industrial	195		277		15		214		13
Retail	11,045		14,566		487		12,116		606
Multi-family	2,808		3,321		158		2,839		145
Mixed use and other	21,777		24,076		2,240		21,483		1,017
Home equity	1,946		2,055		475		1,995		80
Residential real-estate	5,467		5,600		606		5,399		241
Premium finance receivables			—
Commercial insurance	—		—		—		—		—
Life insurance	—		—		—		—		—
Purchased life insurance	—		—		—		—		—
Consumer and other	211		213		26		214		10
Impaired loans with no related ASC 310 allowance recorded
Commercial
Commercial and industrial	$	5,797	$	8,862	$	—	$	6,664	$	595
Franchise	—		—		—		—		—
Mortgage warehouse lines of credit	—		—		—		—		—
Community Advantage—homeowners association	—		—		—		—		—
Aircraft	—		—		—		—		—
Asset-based lending	25		1,952		—		87		100
Tax exempt	—		—		—		—		—
Leases	—		—		—		—		—
Other	—		—		—		—		—
Commercial real-estate
Residential construction	—		—		—		—		—
Commercial construction	2,875		3,085		—		3,183		151
Land	10,210		10,941		—		10,268		430
Office	4,132		5,020		—		4,445		216
Industrial	4,160		4,498		—		3,807		286
Retail	5,487		7,470		—		6,915		330
Multi-family	—		—		—		—		—
Mixed use and other	7,985		8,804		—		9,533		449
Home equity	4,453		6,172		—		4,666		256
Residential real-estate	12,640		14,334		—		12,682		595
Premium finance receivables
Commercial insurance	—		—		—		—		—
Life insurance	—		—		—		—		—
Purchased life insurance	—		—		—		—		—
Consumer and other	161		222		—		173		11
Total loans, net of unearned income, excluding covered loans	$	127,412	$	153,742	$	6,270	$	134,967	$	7,190



							For the Three Months Ended
	As of March 31, 2014						March 31, 2014
	Recorded Investment		Unpaid Principal Balance		Related Allowance		Average Recorded Investment		Interest Income Recognized
(Dollars in thousands)
Impaired loans with a related ASC 310 allowance recorded
Commercial
Commercial and industrial	$	9,167	$	10,029	$	2,459	$	9,340	$	120
Franchise	—		—		—		—		—
Mortgage warehouse lines of credit	—		—		—		—		—
Community Advantage—homeowners association	—		—		—		—		—
Aircraft	—		—		—		—		—
Asset-based lending	670		2,465		620		677		31
Tax exempt	—		—		—		—		—
Leases	—		—		—		—		—
Other	—		—		—		—		—
Commercial real-estate
Residential construction	—		—		—		—		—
Commercial construction	3,099		3,099		24		3,099		28
Land	9,260		9,625		174		9,688		79
Office	8,712		9,398		1,069		8,767		90
Industrial	6,597		6,765		513		5,985		81
Retail	12,763		12,903		826		12,819		132
Multi-family	2,053		2,143		122		2,057		23
Mixed use and other	25,420		25,591		1,272		25,853		291
Home equity	2,109		2,534		596		2,117		24
Residential real-estate	6,222		6,362		427		6,094		68
Premium finance receivables
Commercial insurance	—		—		—		—		—
Life insurance	—		—		—		—		—
Purchased life insurance	—		—		—		—		—
Consumer and other	309		367		95		290		5
Impaired loans with no related ASC 310 allowance recorded
Commercial
Commercial and industrial	$	7,789	$	14,415	$	—	$	8,179	$	208
Franchise	—		—		—		—		—
Mortgage warehouse lines of credit	—		—		—		—		—
Community Advantage—homeowners association	—		—		—		—		—
Aircraft	—		—		—		—		—
Asset-based lending	—		—		—		—		—
Tax exempt	—		—		—		—		—
Leases	—		—		—		—		—
Other	—		—		—		—		—
Commercial real-estate
Residential construction	891		891		—		1,245		12
Commercial construction	1,466		1,471		—		1,418		17
Land	4,982		8,764		—		4,985		109
Office	6,260		6,301		—		6,266		83
Industrial	2,298		2,470		—		2,314		47
Retail	10,419		12,273		—		11,006		140
Multi-family	1,078		2,013		—		1,201		23
Mixed use and other	3,161		5,044		—		3,096		67
Home equity	5,428		7,044		—		5,777		73
Residential real-estate	11,541		14,427		—		11,699		137
Premium finance receivables
Commercial insurance	—		—		—		—		—
Life insurance	—		—		—		—		—
Purchased life insurance	—		—		—		—		—
Consumer and other	1,283		1,809		—		1,285		27
Total loans, net of unearned income, excluding covered loans	$	142,977	$	168,203	$	8,197	$	145,257	$	1,915

Summary of the Post-Modification Balance of TDRs

The tables below present a summary of the post-modification balance of loans restructured during the three months ended March 31, 2015 and 2014, respectively, which represent TDRs:



Three months ended March 31, 2015 (Dollars in thousands)	Total ⁽¹⁾⁽²⁾			Extension at Below Market Terms ⁽²⁾			Reduction of Interest Rate ⁽²⁾			Modification to Interest-only Payments ⁽²⁾			Forgiveness of Debt⁽²⁾
Three months ended March 31, 2015 (Dollars in thousands)	Count	Balance		Count	Balance		Count	Balance		Count	Balance		Count	Balance
Commercial
Commercial and industrial	—	$	—	—	$	—	—	$	—	—	$	—	—	$	—
Commercial real-estate
Industrial	—	—		—	—		—	—		—	—		—	—
Retail	—	—		—	—		—	—		—	—		—	—
Mixed use and other	—	—		—	—		—	—		—	—		—	—
Residential real estate and other	3	294		3	294		2	80		1	50		—	—
Total loans	3	$	294	3	$	294	2	$	80	1	$	50	—	$	—



Three months ended March 31, 2014 (Dollars in thousands)	Total ⁽¹⁾⁽²⁾			Extension at Below Market Terms ⁽²⁾			Reduction of Interest Rate ⁽²⁾			Modification to Interest-only Payments ⁽²⁾			Forgiveness of Debt⁽²⁾
Three months ended March 31, 2014 (Dollars in thousands)	Count	Balance		Count	Balance		Count	Balance		Count	Balance		Count	Balance
Commercial
Commercial and industrial	1	$	88	1	$	88	—	$	—	1	$	88	—	$	—
Commercial real-estate
Industrial	1	1,078		1	1,078		—	—		1	1,078		—	—
Retail	1	202		1	202		—	—		—	—		—	—
Mixed use and other	3	3,877		2	2,604		3	3,877		1	1,273		—	—
Residential real estate and other	—	—		—	—		—	—		—	—		—	—
Total loans	6	$	5,245	5	$	3,972	3	$	3,877	3	$	2,439	—	$	—


(1)	TDRs may have more than one modification representing a concession. As such, TDRs during the period may be represented in more than one of the categories noted above.


(2)	Balances represent the recorded investment in the loan at the time of the restructuring.

Summary of TDRs Subsequent Default Under the Restructured Terms

The following table presents a summary of all loans restructured in TDRs during the twelve months ended March 31, 2015 and 2014, and such loans which were in payment default under the restructured terms during the respective periods below:



(Dollars in thousands)	As of March 31, 2015			Three Months Ended March 31, 2015			As of March 31, 2014			Three Months Ended March 31, 2014
	Total ⁽¹⁾⁽³⁾			Payments in Default⁽²⁾⁽³⁾			Total ⁽¹⁾⁽³⁾			Payments in Default⁽²⁾⁽³⁾
	Count	Balance		Count	Balance		Count	Balance		Count	Balance
Commercial
Commercial and industrial	1	$	1,461	—	$	—	1	$	88	—	$	—
Commercial real-estate
Commercial construction	—	—		—	—		3	6,120		3	6,120
Land	—	—		—	—		1	2,352		—	—
Office	2	1,510		1	790		4	4,021		3	3,465
Industrial	1	685		—	—		2	2,027		—	—
Retail	—	—		—	—		1	202		—	—
Multi-family	1	181		1	181		—	—		—	—
Mixed use and other	4	1,049		3	816		9	8,919		2	399
Residential real estate and other	9	2,131		2	261		6	1,919		—	—
Total loans	18	$	7,017	7	$	2,048	27	$	25,648	8	$	9,984


(1)	Total TDRs represent all loans restructured in TDRs during the previous twelve months from the date indicated.


(2)	TDRs considered to be in payment default are over 30 days past-due subsequent to the restructuring.


(3)	Balances represent the recorded investment in the loan at the time of the restructuring.