XML 56 R33.htm IDEA: XBRL DOCUMENT v3.20.1
Allowance for Loan and Lease Losses (Tables)
 6 Months Ended
Mar. 31, 2020
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 six months ended March 31, 2020 and 2019.
Three Months Ended March 31, 2020Commercial Real EstateAgricultureCommercial Non-Real EstateResidential Real EstateConsumerOtherTotal
(dollars in thousands)
Beginning balance, January 1, 2020$17,462  $32,029  $17,389  $4,620  $288  $993  $72,781  
Charge-offs(1,417) (4,522) (3,577) (118) (25) (707) (10,366) 
Recoveries114  1,305  59  147  28  87  1,740  
Provision48,285  714  17,895  3,602  465  738  71,699  
(Improvement) impairment of ASC 310-30 loans(30) —  —  105  21  —  96  
Ending balance, March 31, 2020$64,414  $29,526  $31,766  $8,356  $777  $1,111  $135,950  

Three Months Ended March 31, 2019Commercial Real EstateAgricultureCommercial Non-Real EstateResidential Real EstateConsumerOtherTotal
(dollars in thousands)
Beginning balance, January 1, 2019$16,348  $31,785  $12,093  $4,611  $430  $926  $66,193  
Charge-offs(75) (5,767) (110) (310) (85) (249) (6,596) 
Recoveries162  199  104  125  44  99  733  
Provision(855) 7,508  962  (344) (15) 150  7,406  
Impairment of ASC 310-30 loans23  —  —  244  —  —  267  
Ending balance, March 31, 2019$15,603  $33,725  $13,049  $4,326  $374  $926  $68,003  

Six Months Ended March 31, 2020Commercial Real EstateAgricultureCommercial Non-Real EstateResidential Real EstateConsumerOtherTotal
(dollars in thousands)
Beginning balance, October 1, 2019$16,827  $30,819  $17,567  $4,095  $427  $1,039  $70,774  
Charge-offs(1,454) (9,128) (5,059) (287) (45) (1,060) (17,033) 
Recoveries234  1,408  172  312  48  137  2,311  
Provision48,857  6,692  19,086  3,794  326  995  79,750  
(Improvement) impairment of ASC 310-30 loans(50) (265) —  442  21  —  148  
Ending balance, March 31, 2020$64,414  $29,526  $31,766  $8,356  $777  $1,111  $135,950  

Six Months Ended iMarch 31, 2019Commercial Real EstateAgricultureCommercial Non-Real EstateResidential Real EstateConsumerOtherTotal
(dollars in thousands)
Beginning balance, October 1, 2018$16,777  $28,121  $13,610  $4,749  $257  $1,026  $64,540  
Charge-offs(946) (7,028) (1,471) (642) (334) (394) (10,815) 
Recoveries259  357  228  287  128  131  1,390  
Provision(68) 12,275  682  (369) 323  163  13,006  
(Improvement) impairment of ASC 310-30 loans(419) —  —  301  —  —  (118) 
Ending balance, March 31, 2019$15,603  $33,725  $13,049  $4,326  $374  $926  $68,003  
The following tables provide details regarding the allowance for loan and lease losses and balance by type of allowance as of March 31, 2020 and September 30, 2019. These tables are presented net of unamortized discount on acquired loans and excludes loans of $792.1 million measured at fair value, loans held for sale of $4.3 million, and guaranteed loans of $138.0 million for March 31, 2020 and loans measured at fair value of $813.0 million, loans held for sale of $7.4 million, and guaranteed loans of $145.9 million for September 30, 2019.
As of March 31, 2020Commercial Real EstateAgricultureCommercial Non-Real EstateResidential Real EstateConsumerOtherTotal
(dollars in thousands)
Allowance for loan and lease losses  
Individually evaluated for impairment  $7,020  $8,136  $8,601  $2,115  $36  $—  $25,908  
Collectively evaluated for impairment  57,285  21,390  23,136  5,747  720  1,111  109,389  
ASC 310-30 loans  109  —  29  494  21  —  653  
Total allowance  $64,414  $29,526  $31,766  $8,356  $777  $1,111  $135,950  
Financing Receivables
Individually evaluated for impairment$132,679  $347,879  $93,477  $10,901  $127  $—  $585,063  
Collectively evaluated for impairment4,486,167  1,365,625  1,415,903  774,083  52,001  39,908  8,133,687  
ASC 310-30 loans21,611  2,970  178  28,263  383  —  53,405  
Loans Outstanding  $4,640,457  $1,716,474  $1,509,558  $813,247  $52,511  $39,908  $8,772,155  

As of September 30, 2019Commercial Real EstateAgricultureCommercial Non-Real EstateResidential Real EstateConsumerOtherTotal
(dollars in thousands)
Allowance for loan and lease losses
Individually evaluated for impairment$4,159  $8,234  $6,062  $1,795  $97  $—  $20,347  
Collectively evaluated for impairment12,509  22,320  11,476  2,188  330  1,039  49,862  
ASC 310-30 loans159  265  29  112  —  —  565  
Total allowance  $16,827  $30,819  $17,567  $4,095  $427  $1,039  $70,774  
Financing Receivables
Individually evaluated for impairment$54,275  $329,479  $42,910  $7,119  $208  $—  $433,991  
Collectively evaluated for impairment4,418,611  1,501,164  1,480,949  763,645  51,112  47,541  8,263,022  
ASC 310-30 loans22,124  2,756  221  30,280  438  —  55,819  
Loans Outstanding  $4,495,010  $1,833,399  $1,524,080  $801,044  $51,758  $47,541  $8,752,832