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Allowance for Loan and Lease Losses (Tables)
 3 Months Ended
Dec. 31, 2016
Receivables [Abstract]  
Summary of allowances for loan and lease losses
The following tables present the Company’s allowance for loan and lease losses roll forward for the three months ended December 31, 2016 and 2015:
Three Months Ended December 31, 2016
Residential Real Estate
 
Commercial Real Estate
 
Commercial Non Real Estate
 
Agriculture
 
Consumer
 
Other
 
Total
 
(dollars in thousands)
Beginning balance October 1, 2016
$
7,106

 
$
17,946

 
$
12,990

 
$
25,115

 
$
438

 
$
1,047

 
$
64,642

Charge-offs
(150
)
 
—

 
(1,959
)
 
(2,866
)
 
(79
)
 
(498
)
 
(5,552
)
Recoveries
205

 
99

 
98

 
27

 
15

 
184

 
628

Provision
(350
)
 
(1,546
)
 
2,314

 
6,243

 
(34
)
 
323

 
6,950

(Improvement) impairment of ASC 310-30 loans
(25
)
 
124

 
—

 
—

 
—

 
—

 
99

Ending balance December 31, 2016
$
6,786

 
$
16,623

 
$
13,443

 
$
28,519

 
$
340

 
$
1,056

 
$
66,767

Three Months Ended December 31, 2015
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
(196
)
 
(28
)
 
(45
)
 
(11
)
 
(48
)
 
(400
)
 
(728
)
Recoveries
44

 
83

 
404

 
47

 
25

 
164

 
767

Provision
22

 
1,366

 
875

 
1,485

 
16

 
322

 
4,086

(Improvement) impairment of
ASC 310-30 loans
(97
)
 
(30
)
 
(70
)
 
—

 
—

 
—

 
(197
)
Ending balance December 31, 2015
$
7,798

 
$
19,405

 
$
17,160

 
$
15,473

 
$
341

 
$
951

 
$
61,128

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 of $1.08 billion measured at fair value, loans held for sale of $9.1 million, and guaranteed loans of $148.5 million for December 31, 2016 and loans measured at fair value of $1.13 billion, loans held for sale of $12.9 million, and guaranteed loans of $120.0 million for September 30, 2016.
As of December 31, 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
$
2,944

 
$
2,471

 
$
7,220

 
$
13,553

 
$
78

 
$
—

 
$
26,266

Collectively evaluated for impairment
2,976

 
13,255

 
6,223

 
14,966

 
262

 
1,056

 
38,738

ASC 310-30 loans
866

 
897

 
—

 
—

 
—

 
—

 
1,763

Total allowance
$
6,786

 
$
16,623

 
$
13,443

 
$
28,519

 
$
340

 
$
1,056

 
$
66,767

 
 
 
 
 
 
 
 
 
 
 
 
 
 
Financing Receivables
 
 
 
 
 
 
 
 
 
 
 
 
 
Individually evaluated for impairment
$
9,747

 
$
50,039

 
$
47,575

 
$
112,604

 
$
352

 
$
—

 
$
220,317

Collectively evaluated for impairment
914,969

 
3,383,251

 
1,026,931

 
1,770,177

 
70,025

 
47,569

 
7,212,922

ASC 310-30 loans
61,846

 
42,885

 
2,902

 
14,958

 
817

 
—

 
123,408

Loans Outstanding
$
986,562

 
$
3,476,175

 
$
1,077,408

 
$
1,897,739

 
$
71,194

 
$
47,569

 
$
7,556,647

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