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Allowance for Loan and Lease Losses (Tables)
 12 Months Ended
Sep. 30, 2017
Loans and Leases Receivable Disclosure [Abstract]  
Allowance for credit losses on financing receivables
The following tables provide details regarding the allowance for loan and lease losses and balance by type of allowance as of September 30, 2017 and 2016. These tables are presented net of unamortized discount on acquired loans and excludes loans of $1.02 billion measured at fair value, loans held for sale of $7.5 million, and guaranteed loans of $168.3 million for September 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 September 30, 2017
Commercial
Real Estate
 
Agriculture
 
Commercial
Non-Real
Estate
 
Residential
Real Estate
 
Consumer
 
Other
 
Total
 
(dollars in thousands)
Allowance for loan and lease losses
Individually evaluated for impairment
$
3,621

 
$
11,468

 
$
4,779

 
$
2,581

 
$
86

 
$
—

 
$
22,535

Collectively evaluated for impairment
12,638

 
14,174

 
9,335

 
2,570

 
243

 
1,015

 
39,975

ASC 310-30 loans
682

 
115

 
—

 
196

 
—

 
—

 
993

Total allowance
$
16,941

 
$
25,757

 
$
14,114

 
$
5,347

 
$
329

 
$
1,015

 
$
63,503

 
 
 
 
 
 
 
 
 
 
 
 
 
 
Financing Receivables
Individually evaluated for impairment
$
37,471

 
$
130,475

 
$
31,933

 
$
7,751

 
$
293

 
$
—

 
$
207,923

Collectively evaluated for impairment
3,487,232

 
1,702,634

 
1,333,888

 
854,330

 
65,207

 
43,207

 
7,486,498

ASC 310-30 loans
30,099

 
7,174

 
1,920

 
52,736

 
666

 
—

 
92,595

Loans Outstanding
$
3,554,802

 
$
1,840,283

 
$
1,367,741

 
$
914,817

 
$
66,166

 
$
43,207

 
$
7,787,016

As of September 30, 2016
Commercial
Real Estate
 
Agriculture
 
Commercial
Non-Real
Estate
 
Residential
Real Estate
 
Consumer
 
Other
 
Total
 
(dollars in thousands)
Allowance for loan and lease losses
Individually evaluated for impairment
$
3,846

 
$
12,278

 
$
6,475

 
$
3,000

 
$
87

 
$
—

 
$
25,686

Collectively evaluated for impairment
13,328

 
12,837

 
6,515

 
3,199

 
351

 
1,047

 
37,277

ASC 310-30 loans
772

 
—

 
—

 
907

 
—

 
—

 
1,679

Total allowance
$
17,946

 
$
25,115

 
$
12,990

 
$
7,106

 
$
438

 
$
1,047

 
$
64,642

 
 
 
 
 
 
 
 
 
 
 
 
 
 
Financing Receivables
Individually evaluated for impairment
$
54,005

 
$
101,840

 
$
49,825

 
$
10,364

 
$
395

 
$
—

 
$
216,429

Collectively evaluated for impairment
3,249,974

 
1,721,219

 
1,079,295

 
918,710

 
74,301

 
42,477

 
7,085,976

ASC 310-30 loans
44,448

 
15,254

 
3,196

 
65,737

 
896

 
—

 
129,531

Loans Outstanding
$
3,348,427

 
$
1,838,313

 
$
1,132,316

 
$
994,811

 
$
75,592

 
$
42,477

 
$
7,431,936

The following tables present the Company’s allowance for loan and lease losses roll forward for the years ended September 30, 2017, 2016 and 2015.
September 30, 2017
Commercial
Real Estate
 
Agriculture
 
Commercial
Non-Real
Estate
 
Residential
Real Estate
 
Consumer
 
Other
 
Total
 
(dollars in thousands)
Beginning balance October 1, 2016
$
17,946

 
$
25,115

 
$
12,990

 
$
7,106

 
$
438

 
$
1,047

 
$
64,642

Charge-offs
(2,043
)
 
(7,853
)
 
(12,576
)
 
(809
)
 
(196
)
 
(2,403
)
 
(25,880
)
Recoveries
485

 
415

 
652

 
507

 
102

 
1,041

 
3,202

Provision
643

 
7,965

 
13,048

 
(761
)
 
(15
)
 
1,330

 
22,210

(Improvement) impairment of ASC 310-30 loans
(90
)
 
115

 
—

 
(696
)
 
—

 
—

 
(671
)
Ending balance September 30, 2017
$
16,941

 
$
25,757

 
$
14,114

 
$
5,347

 
$
329

 
$
1,015

 
$
63,503

September 30, 2016
Commercial
Real Estate
 
Agriculture
 
Commercial
Non-Real
Estate
 
Residential
Real Estate
 
Consumer
 
Other
 
Total
 
(dollars in thousands)
Beginning balance October 1, 2015
$
18,014

 
$
13,952

 
$
15,996

 
$
8,025

 
$
348

 
$
865

 
$
57,200

Charge-offs
(3,625
)
 
(4,294
)
 
(2,629
)
 
(1,157
)
 
(206
)
 
(2,255
)
 
(14,166
)
Recoveries
719

 
556

 
1,429

 
495

 
149

 
1,305

 
4,653

Provision
3,148

 
14,901

 
(1,736
)
 
419

 
147

 
1,132

 
18,011

Improvement of ASC 310-30 loans
(310
)
 
—

 
(70
)
 
(676
)
 
—

 
—

 
(1,056
)
Ending balance September 30, 2016
$
17,946

 
$
25,115

 
$
12,990

 
$
7,106

 
$
438

 
$
1,047

 
$
64,642

September 30, 2015
Commercial Real Estate
 
Agriculture
 
Commercial Non-Real Estate
 
Residential
Real Estate
 
Consumer
 
Other
 
Total
 
(dollars in thousands)
Beginning balance October 1, 2014
$
16,884

 
$
10,655

 
$
10,550

 
$
8,342

 
$
264

 
$
823

 
$
47,518

Charge-offs
(1,971
)
 
(606
)
 
(11,153
)
 
(238
)
 
(129
)
 
(1,617
)
 
(15,714
)
Recoveries
1,339

 
131

 
3,407

 
231

 
104

 
1,143

 
6,355

Provision
1,325

 
3,772

 
13,122

 
849

 
134

 
516

 
19,718

(Impairment) improvement of ASC 310-30 loans
437

 
—

 
70

 
(1,159
)
 
(25
)
 
—

 
(677
)
Ending balance September 30, 2015
$
18,014

 
$
13,952

 
$
15,996

 
$
8,025

 
$
348

 
$
865

 
$
57,200