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Allowance for Loan and Lease Losses (Tables)
 12 Months Ended
Sep. 30, 2016
Loans and Leases Receivable Disclosure [Abstract]  
Allowance for credit losses on financing receivables
The following tables presents the Company’s allowance for loan and lease losses roll forward for the years ended September 30, 2016, 2015 and 2014.
September 30, 2016
Residential
Real Estate
 
Commercial
Real Estate
 
Commercial
Non Real
Estate
 
Agriculture
 
Consumer
 
Other
 
Total
 
(dollars in thousands)
Beginning balance October 1, 2015
$
8,025

 
$
18,014

 
$
15,996

 
$
13,952

 
$
348

 
$
865

 
$
57,200

Charge-offs
(1,157
)
 
(3,625
)
 
(2,629
)
 
(4,294
)
 
(206
)
 
(2,255
)
 
(14,166
)
Recoveries
495

 
719

 
1,429

 
556

 
149

 
1,305

 
4,653

Provision
419

 
3,148

 
(1,736
)
 
14,901

 
147

 
1,132

 
18,011

(Improvement) impairment of ASC 310-30 loans
(676
)
 
(310
)
 
(70
)
 
—

 
—

 
—

 
(1,056
)
Ending balance September 30, 2016
$
7,106

 
$
17,946

 
$
12,990

 
$
25,115

 
$
438

 
$
1,047

 
$
64,642

September 30, 2015
Residential
Real Estate
 
Commercial
Real Estate
 
Commercial
Non Real
Estate
 
Agriculture
 
Consumer
 
Other
 
Total
 
(dollars in thousands)
Beginning balance October 1, 2014
$
8,342

 
$
16,884

 
$
10,550

 
$
10,655

 
$
264

 
$
823

 
$
47,518

Charge-offs
(238
)
 
(1,971
)
 
(11,153
)
 
(606
)
 
(129
)
 
(1,617
)
 
(15,714
)
Recoveries
231

 
1,339

 
3,407

 
131

 
104

 
1,143

 
6,355

Provision
849

 
1,325

 
13,122

 
3,772

 
134

 
516

 
19,718

(Improvement) impairment of ASC 310-30 loans
(1,159
)
 
437

 
70

 
—

 
(25
)
 
—

 
(677
)
Ending balance September 30, 2015
$
8,025

 
$
18,014

 
$
15,996

 
$
13,952

 
$
348

 
$
865

 
$
57,200

September 30, 2014
Residential Real Estate
 
Commercial Real Estate
 
Commercial Non Real Estate
 
Agriculture
 
Consumer
 
Other
 
Total
 
(dollars in thousands)
Beginning balance October 1, 2013
$
11,779

 
$
22,562

 
$
11,222

 
$
9,296

 
$
312

 
$
693

 
$
55,864

Charge-offs
(631
)
 
(3,199
)
 
(5,380
)
 
(2,429
)
 
(211
)
 
(1,893
)
 
(13,743
)
Recoveries
233

 
1,470

 
1,439

 
58

 
156

 
1,357

 
4,713

Provision
(788
)
 
(4,114
)
 
4,980

 
3,730

 
(18
)
 
666

 
4,456

(Impairment) improvement of ASC 310-30 loans
(2,251
)
 
165

 
(1,711
)
 
—

 
25

 
—

 
(3,772
)
Ending balance September 30, 2014
$
8,342

 
$
16,884

 
$
10,550

 
$
10,655

 
$
264

 
$
823

 
$
47,518

The following tables provide details regarding the allowance for loan and lease losses and balance by type of allowance. These tables are presented net of unamortized discount on acquired loans and excludes loans measured at fair value with changes in fair value reported in earnings of $1.13 billion, loans held for sale of $12.9 million, and guaranteed loans of $120.0 million for September 30, 2016 and loans measured at fair value with changes in fair value reported in earnings of $1.12 billion, loans held for sale of $9.9 million, and guaranteed loans of $105.0 million for September 30, 2015.
As of September 30, 2016
Residential
Real Estate
 
Commercial
Real Estate
 
Commercial
Non Real
Estate
 
Agriculture
 
Consumer
 
Other
 
Total
 
(dollars in thousands)
Allowance for loan and lease losses
Individually evaluated for impairment
$
3,000

 
$
3,846

 
$
6,475

 
$
12,278

 
$
87

 
$
—

 
$
25,686

Collectively evaluated for impairment
3,199

 
13,328

 
6,515

 
12,837

 
351

 
1,047

 
37,277

ASC 310-30 loans
907

 
772

 
—

 
—

 
—

 
—

 
1,679

Total allowance
$
7,106

 
$
17,946

 
$
12,990

 
$
25,115

 
$
438

 
$
1,047

 
$
64,642

 
 
 
 
 
 
 
 
 
 
 
 
 
 
Financing Receivables
Individually evaluated for impairment
$
10,364

 
$
54,005

 
$
49,825

 
$
101,840

 
$
395

 
$
—

 
$
216,429

Collectively evaluated for impairment
918,710

 
3,249,974

 
1,079,295

 
1,721,219

 
74,301

 
42,477

 
7,085,976

ASC 310-30 loans
65,737

 
44,448

 
3,196

 
15,254

 
896

 
—

 
129,531

Loans Outstanding
$
994,811

 
$
3,348,427

 
$
1,132,316

 
$
1,838,313

 
$
75,592

 
$
42,477

 
$
7,431,936

As of September 30, 2015
Residential
Real Estate
 
Commercial
Real Estate
 
Commercial
Non Real
Estate
 
Agriculture
 
Consumer
 
Other
 
Total
 
(dollars in thousands)
Allowance for loan and lease losses
Individually evaluated for impairment
$
4,118

 
$
2,932

 
$
5,443

 
$
3,780

 
$
52

 
$
—

 
$
16,325

Collectively evaluated for impairment
2,283

 
14,000

 
10,483

 
10,172

 
296

 
865

 
38,099

ASC 310-30 loans
1,624

 
1,082

 
70

 
—

 
—

 
—

 
2,776

Total allowance
$
8,025

 
$
18,014

 
$
15,996

 
$
13,952

 
$
348

 
$
865

 
$
57,200

 
 
 
 
 
 
 
 
 
 
 
 
 
 
As of September 30, 2015
Residential
Real Estate
 
Commercial
Real Estate
 
Commercial
Non Real
Estate
 
Agriculture
 
Consumer
 
Other
 
Total
 
(dollars in thousands)
Financing Receivables
Individually evaluated for impairment
$
13,106

 
$
49,794

 
$
62,158

 
$
44,253

 
$
193

 
$
—

 
$
169,504

Collectively evaluated for impairment
806,912

 
2,385,636

 
1,056,806

 
1,461,230

 
71,549

 
38,371

 
5,820,504

ASC 310-30 loans
82,189

 
20,710

 
2,759

 
1,538

 
1,271

 
—

 
108,467

Loans Outstanding
$
902,207

 
$
2,456,140

 
$
1,121,723

 
$
1,507,021

 
$
73,013

 
$
38,371

 
$
6,098,475