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Allowance for Loan and Lease Losses (Tables)
 9 Months Ended
Jun. 30, 2017
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 and nine months ended June 30, 2017 and 2016:
Three Months Ended June 30, 2017
Residential Real Estate
 
Commercial Real Estate
 
Commercial
Non Real Estate
 
Agriculture
 
Consumer
 
Other
 
Total
 
(dollars in thousands)
Beginning balance April 1, 2017
$
6,069

 
$
16,996

 
$
11,949

 
$
26,320

 
$
371

 
$
980

 
$
62,685

Charge-offs
(236
)
 
(57
)
 
(4,076
)
 
(288
)
 
(28
)
 
(518
)
 
(5,203
)
Recoveries
50

 
57

 
283

 
258

 
45

 
243

 
936

Provision
(123
)
 
1,209

 
6,269

 
(1,805
)
 
(38
)
 
338

 
5,850

Improvement of ASC 310-30 loans
—

 
(54
)
 
—

 
—

 
—

 
—

 
(54
)
Ending balance June 30, 2017
$
5,760

 
$
18,151

 
$
14,425

 
$
24,485

 
$
350

 
$
1,043

 
$
64,214

Three Months Ended June 30, 2016
Residential Real Estate
 
Commercial Real Estate
 
Commercial
Non Real Estate
 
Agriculture
 
Consumer
 
Other
 
Total
 
(dollars in thousands)
Beginning balance April 1, 2016
$
8,796

 
$
20,904

 
$
12,631

 
$
18,323

 
$
336

 
$
927

 
$
61,917

Charge-offs
(257
)
 
(291
)
 
(1,936
)
 
(1,133
)
 
(37
)
 
(497
)
 
(4,151
)
Recoveries
133

 
77

 
235

 
262

 
61

 
337

 
1,105

Provision
(778
)
 
(713
)
 
1,200

 
5,634

 
79

 
304

 
5,726

Improvement of ASC 310-30 loans
(205
)
 
(149
)
 
—

 
—

 
—

 
—

 
(354
)
Ending balance June 30, 2016
$
7,689

 
$
19,828

 
$
12,130

 
$
23,086

 
$
439

 
$
1,071

 
$
64,243

Nine Months Ended June 30, 2017
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
(502
)
 
(1,881
)
 
(7,769
)
 
(7,708
)
 
(138
)
 
(1,834
)
 
(19,832
)
Recoveries
311

 
441

 
502

 
402

 
75

 
819

 
2,550

Provision
(263
)
 
1,759

 
8,702

 
6,676

 
(25
)
 
1,011

 
17,860

Improvement of ASC 310-30 loans
(892
)
 
(114
)
 
—

 
—

 
—

 
—

 
(1,006
)
Ending balance June 30, 2017
$
5,760

 
$
18,151

 
$
14,425

 
$
24,485

 
$
350

 
$
1,043

 
$
64,214

Nine Months Ended June 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
(959
)
 
(1,063
)
 
(2,193
)
 
(2,257
)
 
(183
)
 
(1,494
)
 
(8,149
)
Recoveries
472

 
568

 
875

 
386

 
131

 
868

 
3,300

Provision
463

 
2,547

 
(2,478
)
 
11,005

 
143

 
832

 
12,512

Improvement of ASC 310-30 loans
(312
)
 
(238
)
 
(70
)
 
—

 
—

 
—

 
(620
)
Ending balance June 30, 2016
$
7,689

 
$
19,828

 
$
12,130

 
$
23,086

 
$
439

 
$
1,071

 
$
64,243

The following tables provide details regarding the allowance for loan and lease losses and balance by type of allowance as of June 30, 2017 and September 30, 2016. These tables are presented net of unamortized discount on acquired loans and excludes loans of $1.05 billion measured at fair value, loans held for sale of $11.5 million, and guaranteed loans of $166.1 million for June 30, 2017 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 June 30, 2017
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
$
3,134

 
$
4,759

 
$
6,568

 
$
10,275

 
$
111

 
$
—

 
$
24,847

Collectively evaluated for impairment
2,626

 
12,734

 
7,857

 
14,210

 
239

 
1,043

 
38,709

ASC 310-30 loans
—

 
658

 
—

 
—

 
—

 
—

 
658

Total allowance
$
5,760

 
$
18,151

 
$
14,425

 
$
24,485

 
$
350

 
$
1,043

 
$
64,214

 
 
 
 
 
 
 
 
 
 
 
 
 
 
Financing Receivables
 
 
 
 
 
 
 
 
 
 
 
 
 
Individually evaluated for impairment
$
8,719

 
$
42,304

 
$
41,416

 
$
135,790

 
$
404

 
$
—

 
$
228,633

Collectively evaluated for impairment
865,406

 
3,492,431

 
1,120,263

 
1,649,452

 
68,470

 
44,111

 
7,240,133

ASC 310-30 loans
56,492

 
38,221

 
2,393

 
8,963

 
694

 
—

 
106,763

Loans Outstanding
$
930,617

 
$
3,572,956

 
$
1,164,072

 
$
1,794,205

 
$
69,568

 
$
44,111

 
$
7,575,529

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