Loans (Tables)

6 Months Ended

Jun. 30, 2015

Schedule of Accounts Notes Loans and Financial Receivables

Balances within the major loans receivable categories are presented in the following table, excluding purchased non-covered and covered loans:

(Dollars in Thousands)	June 30, 2015		December 31, 2014		June 30, 2014
Commercial, financial and agricultural	$	373,202	$	319,654	$	304,588
Real estate – construction and development		205,019		161,507		149,346
Real estate – commercial and farmland		1,010,195		907,524		850,000
Real estate – residential		537,201		456,106		422,731
Consumer installment		30,080		30,782		31,902
Other		15,903		14,308		11,492
	$	2,171,600	$	1,889,881	$	1,770,059

Summary of Covered Loans According to Loan Type

Covered loans are shown below according to loan type as of the end of the periods shown:

(Dollars in Thousands)	June 30, 2015		December 31, 2014		June 30, 2014
Commercial, financial and agricultural	$	17,666	$	21,467	$	25,209
Real estate – construction and development		15,002		23,447		31,600
Real estate – commercial and farmland		111,772		147,627		188,643
Real estate – residential		64,982		78,520		85,518
Consumer installment		176		218		280
	$	209,598	$	271,279	$	331,250

Schedule of Allowances for Loan Losses by Portfolio Segment

The following table details activity in the allowance for loan losses by portfolio segment for the six months ended June 30, 2015, the year ended December 31, 2014 and the six months ended June 30, 2014. Allocation of a portion of the allowance to one category of loans does not preclude its availability to absorb losses in other categories.

	Commercial, financial & agricultural			Real estate – construction & development			Real estate – commercial & farmland			Real estate – residential			Consumer installment loans and Other			Purchased non- covered loans, including pools			Covered loans			Total
	(Dollars in Thousands)
Three months ended June 30, 2015:
Balance, March 31, 2015	$	1,399		$	5,311		$	8,770		$	5,008		$	1,364		$	—		$	—		$	21,852
Provision for loan losses		322			40			756			234			448			121			735			2,656
Loans charged off		(410	)		(263	)		(1,162	)		(464	)		(153	)		(240	)		(850	)		(3,542	)
Recoveries of loans previously charged off		115			277			17			27			22			119			115			692
Balance, June 30, 2015	$	1,426		$	5,365		$	8,381		$	4,805		$	1,681		$	—		$	—		$	21,658
Six months ended June 30, 2015:
Balance, January 1, 2015	$	2,004		$	5,030		$	8,823		$	4,129		$	1,171		$	—		$	—		$	21,157
Provision for loan losses		(176	)		387			700			1,324			665			(311	)		1,136			3,725
Loans charged off		(802	)		(360	)		(1,174	)		(732	)		(239	)		(470	)		(1,413	)		(5,190	)
Recoveries of loans previously charged off		400			308			32			84			84			781			277			1,966
Balance, June 30, 2015	$	1,426		$	5,365		$	8,381		$	4,805		$	1,681		$	—		$	—		$	21,658
Period-end amount allocated to:
Loans individually evaluated for impairment	$	450		$	414		$	1,242		$	1,786		$	—		$	—		$	—		$	3,892
Loans collectively evaluated for impairment		976			4,951			7,139			3,019			1,681			—			—			17,766
Ending balance	$	1,426		$	5,365		$	8,381		$	4,805		$	1,681		$	—		$	—		$	21,658
Loans:
Individually evaluated for impairment	$	3,351		$	1,437		$	15,028		$	8,069		$	—		$	—		$	—		$	27,885
Collectively evaluated for impairment		369,851			203,582			995,167			529,132			45,983			698,068			91,188			2,932,971
Acquired with deteriorated credit quality		—			—			—			—			—			110,245			118,410			228,655
Loan pools collectively evaluated for impairment		—			—			—			—			—			268,984			—			268,984
Ending balance	$	373,202		$	205,019		$	1,010,195		$	537,201		$	45,983		$	1,077,297		$	209,598		$	3,458,495

	Commercial, financial & agricultural			Real estate – construction & development			Real estate – commercial & farmland			Real estate – residential			Consumer installment loans and Other			Purchased non-covered loans, including pools			Covered loans			Total
	(Dollars in Thousands)
Three months ended December 31, 2014:
Balance, September 30, 2014	$	2,581		$	5,294		$	8,632		$	5,407		$	298		$	—		$	—		$	22,212
Provision for loan losses		(200	)		(239	)		1,133			(981	)		937			80			158			888
Loans charged off		(468	)		(74	)		(1,033	)		(368	)		(128	)		(80	)		(337	)		(2,488	)
Recoveries of loans previously charged off		91			49			91			71			64			—			179			545
Balance, December 31, 2014	$	2,004		$	5,030		$	8,823		$	4,129		$	1,171		$	—		$	—		$	21,157
Twelve months ended December 31, 2014:
Balance, January 1, 2014	$	1,823		$	5,538		$	8,393		$	6,034		$	589		$	—		$	—		$	22,377
Provision for loan losses		1,427			(265	)		3,444			(452	)		567			84			843			5,648
Loans charged off		(1,567	)		(592	)		(3,288	)		(1,707	)		(471	)		(84	)		(1,851	)		(9,560	)
Recoveries of loans previously charged off		321			349			274			254			486			—			1,008			2,692
Balance, December 31, 2014	$	2,004		$	5,030		$	8,823		$	4,129		$	1,171		$	—		$	—		$	21,157
Period-end amount allocated to:
Loans individually evaluated for impairment	$	375		$	743		$	1,861		$	911		$	—		$	—		$	—		$	3,890
Loans collectively evaluated for impairment		1,629			4,287			6,962			3,218			1,171			—			—			17,267
Ending balance	$	2,004		$	5,030		$	8,823		$	4,129		$	1,171		$	—		$	—		$	21,157
Loans:
Individually evaluated for impairment	$	490		$	3,709		$	14,546		$	8,904		$	—		$	—		$	—		$	27,649
Collectively evaluated for impairment		319,164			157,798			892,978			447,202			45,090			579,172			122,248			2,563,652
Acquired with deteriorated credit quality		—			—			—			—			—			95,067			149,031			244,098
Ending balance	$	319,654		$	161,507		$	907,524		$	456,106		$	45,090		$	674,239		$	271,279		$	2,835,399

	Commercial, financial & agricultural			Real estate – construction & development			Real estate – commercial & farmland			Real estate – residential			Consumer installment loans and Other			Purchased non-covered loans, including pools		Covered loans			Total
	(Dollars in Thousands)
Three months ended June 30, 2014:
Balance, March 31, 2014	$	2,219		$	5,918		$	8,625		$	5,280		$	702		$	—	$	—		$	22,744
Provision for loan losses		(3	)		(426	)		452			590			384			—		368			1,365
Loans charged off		(165	)		(157	)		(769	)		(752	)		(130	)		—		(641	)		(2,614	)
Recoveries of loans previously charged off		134			96			9			48			199			—		273			759
Balance, June 30, 2014	$	2,185		$	5,431		$	8,317		$	5,166		$	1,155		$	—	$	—		$	22,254
Six months ended June 30, 2014:
Balance, January 1, 2014	$	1,823		$	5,538		$	8,393		$	6,034		$	589		$	—	$	—		$	22,377
Provision for loan losses		1,087			(89	)		1,074			(66	)		492			—		593			3,091
Loans charged off		(908	)		(222	)		(1,302	)		(933	)		(214	)		—		(1,139	)		(4,718	)
Recoveries of loans previously charged off		183			204			152			131			288			—		546			1,504
Balance, June 30, 2014	$	2,185		$	5,431		$	8,317		$	5,166		$	1,155		$	—	$	—		$	22,254
Period-end amount allocated to:
Loans individually evaluated for impairment	$	282		$	710		$	1,652		$	801		$	—		$	—	$	—		$	3,445
Loans collectively evaluated for impairment		1,903			4,721			6,665			4,365			1,155			—		—			18,809
Ending balance	$	2,185		$	5,431		$	8,317		$	5,166		$	1,155		$	—	$	—		$	22,254
Loans:
Individually evaluated for impairment	$	855		$	3,264		$	16,865		$	11,538		$	—		$	—	$	—		$	32,522
Collectively evaluated for impairment		303,733			146,082			833,135			411,193			43,394			608,874		152,620			2,499,031
Acquired with deteriorated credit quality		—			—			—			—			—			93,257		178,630			271,887
Ending balance	$	304,588		$	149,346		$	850,000		$	422,731		$	43,394		$	702,131	$	331,250		$	2,803,440

Purchased Non-Covered Loans [Member]

Summary of Purchased Non-Covered Loans According to Major Loan Type

Purchased non-covered loans are shown below according to major loan type as of the end of the periods shown:

(Dollars in Thousands)	June 30, 2015		December 31, 2014		June 30, 2014
Commercial, financial and agricultural	$	45,337	$	38,041	$	41,583
Real estate – construction and development		75,302		58,362		64,084
Real estate – commercial and farmland		404,588		306,706		311,748
Real estate – residential		276,798		266,342		278,451
Consumer installment		6,288		4,788		6,265
	$	808,313	$	674,239	$	702,131

Summary of Financial Receivable Nonaccrual Basis

The following table presents an analysis of purchased non-covered loans accounted for on a nonaccrual basis:

(Dollars in Thousands)	June 30, 2015		December 31, 2014		June 30, 2014
Commercial, financial and agricultural	$	309	$	175	$	143
Real estate – construction and development		1,483		1,119		2,273
Real estate – commercial and farmland		9,634		10,242		6,647
Real estate – residential		5,930		6,644		6,658
Consumer installment		88		69		49
	$	17,444	$	18,249	$	15,770

Summary of Past Due Financial Receivables

The following table presents an analysis of purchased non-covered past due loans as of June 30, 2015, December 31, 2014 and June 30, 2014:

	Loans 30-59 Days Past Due		Loans 60-89 Days Past Due		Loans 90 or More Days Past Due		Total Loans Past Due		Current Loans		Total Loans		Loans 90 Days or More Past Due and Still Accruing
	(Dollars in Thousands)
As of June 30, 2015:
Commercial, financial & agricultural	$	—	$	1,101	$	202	$	1,303	$	44,034	$	45,337	$	—
Real estate – construction & development		245		—		1,026		1,271		74,031		75,302		—
Real estate – commercial & farmland		2,115		724		9,062		11,901		392,687		404,588		—
Real estate – residential		3,848		1,400		5,369		10,617		266,181		276,798		—
Consumer installment loans		6		—		84		90		6,198		6,288		—
Total	$	6,214	$	3,225	$	15,743	$	25,182	$	783,131	$	808,313	$	—
	Loans 30-59 Days Past Due		Loans 60-89 Days Past Due		Loans 90 or More Days Past Due		Total Loans Past Due		Current Loans		Total Loans		Loans 90 Days or More Past Due and Still Accruing
	(Dollars in Thousands)
As of December 30, 2014:
Commercial, financial & agricultural	$	461	$	90	$	175	$	726	$	37,315	$	38,041	$	—
Real estate – construction & development		790		1,735		1,117		3,642		54,720		58,362		—
Real estate – commercial & farmland		2,107		1,194		9,529		12,830		293,876		306,706		—
Real estate – residential		6,907		1,401		6,369		14,677		251,665		266,342		—
Consumer installment loans		82		—		65		147		4,641		4,788		—
Total	$	10,347	$	4,420	$	17,255	$	32,022	$	642,217	$	674,239	$	—
	Loans 30-59 Days Past Due		Loans 60-89 Days Past Due		Loans 90 or More Days Past Due		Total Loans Past Due		Current Loans		Total Loans		Loans 90 Days or More Past Due and Still Accruing
	(Dollars in Thousands)
As of June 30, 2014:
Commercial, financial & agricultural	$	137	$	26	$	143	$	306	$	41,277	$	41,583	$	—
Real estate – construction & development		712		168		2,165		3,045		61,039		64,084		—
Real estate – commercial & farmland		1,263		1,605		6,647		9,515		302,233		311,748		—
Real estate – residential		6,952		983		6,144		14,079		264,372		278,451		—
Consumer installment loans		23		29		47		99		6,166		6,265		—
Total	$	9,087	$	2,811	$	15,146	$	27,044	$	675,087	$	702,131	$	—

Summary of Impaired Financial Receivables

The following is a summary of information pertaining to purchased non-covered impaired loans:

	As of and For the Period Ended
	June 30, 2015		December 31, 2014		June 30, 2014
	(Dollars in Thousands)
Nonaccrual loans	$	17,444	$	18,249	$	15,770
Troubled debt restructurings not included above		6,792		1,212		—
Total impaired loans	$	24,236	$	19,461	$	15,770
Quarter-to-date interest income recognized on impaired loans	$	143	$	64	$	41
Year-to-date interest income recognized on impaired loans	$	161	$	132	$	41
Quarter-to-date foregone interest income on impaired loans	$	451	$	521	$	426
Year-to-date foregone interest income on impaired loans	$	923	$	1,759	$	652

The following table presents an analysis of information pertaining to purchased non-covered impaired loans as of June 30, 2015, December 31, 2014 and June 30, 2014:

	Unpaid Contractual Principal Balance		Recorded Investment With No Allowance		Recorded Investment With Allowance		Total Recorded Investment		Related Allowance		Three Month Average Recorded Investment		Six Month Average Recorded Investment
	(Dollars in Thousands)
As of June 30, 2015:
Commercial, financial & agricultural	$	1,476	$	309	$	—	$	309	$	—	$	254	$	227
Real estate – construction & development		9,656		1,857		—		1,857		—		1,485		1,469
Real estate – commercial & farmland		17,043		13,691		—		13,691		—		11,753		11,366
Real estate – residential		12,992		8,285		—		8,285		—		7,982		7,718
Consumer installment loans		111		94		—		94		—		61		64
Total	$	41,278	$	24,236	$	—	$	24,236	$	—	$	21,535	$	20,844

	Unpaid Contractual Principal Balance		Recorded Investment With No Allowance		Recorded Investment With Allowance		Total Recorded Investment		Related Allowance		Three Month Average Recorded Investment		Twelve Month Average Recorded Investment
	(Dollars in Thousands)
As of December 31, 2014:
Commercial, financial & agricultural	$	1,366	$	175	$	—	$	175	$	—	$	277	$	165
Real estate – construction & development		5,161		1,436		—		1,436		—		2,242		1,643
Real estate – commercial & farmland		15,007		10,588		—		10,588		—		11,148		7,484
Real estate – residential		12,283		7,191		—		7,191		—		8,447		7,084
Consumer installment loans		172		71		—		71		—		124		68
Total	$	33,989	$	19,461	$	—	$	19,461	$	—	$	22,238	$	16,444

	Unpaid Contractual Principal Balance		Recorded Investment With No Allowance		Recorded Investment With Allowance		Total Recorded Investment		Related Allowance		Three Month Average Recorded Investment		Six Month Average Recorded Investment
	(Dollars in Thousands)
As of June 30, 2014:
Commercial, financial & agricultural	$	550	$	143	$	—	$	143	$	—	$	130	$	90
Real estate – construction & development		4,649		2,273		—		2,273		—		1,702		1,243
Real estate – commercial & farmland		9,848		6,647		—		6,647		—		6,738		5,043
Real estate – residential		10,598		6,658		—		6,658		—		6,933		6,175
Consumer installment loans		65		49		—		49		—		41		31
Total	$	25,710	$	15,770	$	—	$	15,770	$	—	$	15,544	$	12,582

Summary of Credit Quality Indicate Financial Receivable

The following table presents the purchased non-covered loan portfolio by risk grade as of June 30, 2015:

Risk Grade	Commercial, financial & agricultural		Real estate - construction & development		Real estate - commercial & farmland		Real estate - residential		Consumer installment loans		Other		Total
	(Dollars in Thousands)
10	$	9,091	$	—	$	80	$	—	$	952	$	—	$	10,123
15		1,377		866		8,710		41,641		626		—		53,220
20		12,545		16,979		190,219		139,792		2,769		—		362,304
23		—		240		3,792		6,505		—		—		10,537
25		18,556		49,070		165,267		65,818		1,700		—		300,411
30		2,462		3,409		19,042		9,803		63		—		34,779
40		1,276		4,738		17,478		13,217		178		—		36,887
50		30		—		—		22		—		—		52
60		—		—		—		—		—		—		—
Total	$	45,337	$	75,302	$	404,588	$	276,798	$	6,288	$	—	$	808,313

The following table presents the purchased non-covered loan portfolio by risk grade as of December 31, 2014:

Risk Grade	Commercial, financial & agricultural		Real estate - construction & development		Real estate - commercial & farmland		Real estate - residential		Consumer installment loans		Other		Total
	(Dollars in Thousands)
10	$	6,624	$	—	$	—	$	290	$	480	$	—	$	7,394
15		1,376		552		13,277		14,051		501		—		29,727
20		13,657		12,991		116,308		64,083		1,647		—		208,686
23		73		—		3,207		3,298		—		—		6,578
25		13,753		36,230		144,293		164,959		1,920		—		361,155
30		1,618		4,365		12,279		7,444		41		—		25,747
40		910		4,254		17,342		12,184		199		—		34,889
50		30		—		—		33		—		—		63
60		—		—		—		—		—		—		—
Total	$	38,041	$	58,362	$	306,706	$	266,342	$	4,788	$	—	$	674,239

The following table presents the purchased non-covered loan portfolio by risk grade as of June 30, 2014:

Risk Grade	Commercial, financial & agricultural		Real estate - construction & development		Real estate - commercial & farmland		Real estate - residential		Consumer installment loans		Other		Total
	(Dollars in Thousands)
10	$	3,494	$	—	$	—	$	293	$	557	$	—	$	4,344
15		4,728		245		14,191		15,839		537		—		35,540
20		11,567		12,905		94,598		64,937		2,683		—		186,690
23		—		—		—		165		—		—		165
25		18,251		42,127		175,427		178,523		2,343		—		416,671
30		3,162		4,722		16,078		8,326		21		—		32,309
40		381		4,085		11,454		10,368		124		—		26,412
50		—		—		—		—		—		—		—
60		—		—		—		—		—		—		—
Total	$	41,583	$	64,084	$	311,748	$	278,451	$	6,265	$	—	$	702,131

Summary of Troubled Debt Restructurings by Loan Class

The following table presents the purchased non-covered loans by class modified as troubled debt restructurings, which occurred during the six months ending June 30, 2015 and 2014:

	June 30, 2015				June 30, 2014
Loan class:	#		Balance (in thousands)		#		Balance (in thousands)
Commercial, financial & agricultural		—	$	—		—	$	—
Real estate – construction & development		—		—		—		—
Real estate – commercial & farmland		—		—		—		—
Real estate – residential		5		1,017		—		—
Consumer installment		1		5		—		—
Total		6	$	1,022		—	$	—

Summary of Troubled Debt Restructuring by Loan Class, Defaulted under Restructured Terms

The following table presents the troubled debt restructurings by class that defaulted (defined as 30 days past due) during the six months ending June 30, 2015 and 2014:

	June 30, 2015				June 30, 2014
Loan class:	#		Balance (in thousands)		#		Balance (in thousands)
Commercial, financial & agricultural		—	$	—		—	$	—
Real estate – construction & development		—		—		—		—
Real estate – commercial & farmland		—		—		—		—
Real estate – residential		1		65		—		—
Consumer installment		—		—		—		—
Total		1	$	65		—	$	—

Purchased Non-Covered Loans [Member] | Accrual And Non Accrual [Member]

Summary of Troubled Debt Restructurings by Loan Class

The following table presents the amount of troubled debt restructurings by loan class of purchased non-covered loans, classified separately as accrual and non-accrual at June 30, 2015, December 31, 2014 and June 30, 2014:

As of June 30, 2015	Accruing Loans				Non-Accruing Loans
Loan class:	#		Balance (in thousands)		#		Balance (in thousands)
Commercial, financial & agricultural		—	$	—		1	$	1
Real estate – construction & development		3		374		—		—
Real estate – commercial & farmland		7		4,058		1		69
Real estate – residential		12		2,354		2		91
Consumer installment		2		6		2		5
Total		24	$	6,792		6	$	166

As of December 31, 2014	Accruing Loans				Non-Accruing Loans
Loan class:	#		Balance (in thousands)		#		Balance (in thousands)
Commercial, financial & agricultural		—	$	—		—	$	—
Real estate – construction & development		1		317		—		—
Real estate – commercial & farmland		1		346		—		—
Real estate – residential		6		547		1		25
Consumer installment		1		2		—		—
Total		9	$	1,212		1	$	25

Excluding Purchased Non-Covered and Covered Loans [Member]

Summary of Financial Receivable Nonaccrual Basis

The following table presents an analysis of loans accounted for on a nonaccrual basis, excluding purchased non-covered and covered loans:

(Dollars in Thousands)	June 30, 2015		December 31, 2014		June 30, 2014
Commercial, financial and agricultural	$	4,067	$	1,672	$	1,596
Real estate – construction and development		1,594		3,774		3,452
Real estate – commercial and farmland		8,938		8,141		8,831
Real estate – residential		5,650		7,663		7,795
Consumer installment		491		478		437
	$	20,740	$	21,728	$	22,111

Summary of Past Due Financial Receivables

The following table presents an aging analysis of loans, excluding purchased non-covered and covered past due loans as of June 30, 2015, December 31, 2014 and June 30, 2014:

	Loans 30-59 Days Past Due		Loans 60-89 Days Past Due		Loans 90 or More Days Past Due		Total Loans Past Due		Current Loans		Total Loans		Loans 90 Days or More Past Due and Still Accruing
	(Dollars in Thousands)
As of June 30, 2015:
Commercial, financial & agricultural	$	840	$	888	$	3,891	$	5,619	$	367,583	$	373,202	$	—
Real estate – construction & development		1,201		374		1,536		3,111		201,908		205,019		—
Real estate – commercial & farmland		1,958		2,823		7,014		11,795		998,400		1,010,195		—
Real estate – residential		5,135		1,949		4,727		11,811		525,390		537,201		—
Consumer installment loans		293		77		315		685		29,395		30,080		—
Other		—		—		—		—		15,903		15,903		—
Total	$	9,427	$	6,111	$	17,483	$	33,021	$	2,138,579	$	2,171,600	$	—
	Loans 30-59 Days Past Due		Loans 60-89 Days Past Due		Loans 90 or More Days Past Due		Total Loans Past Due		Current Loans		Total Loans		Loans 90 Days or More Past Due and Still Accruing
	(Dollars in Thousands)
As of December 31, 2014:
Commercial, financial & agricultural	$	900	$	233	$	1,577	$	2,710	$	316,944	$	319,654	$	—
Real estate – construction & development		1,382		286		3,367		5,035		156,472		161,507		—
Real estate – commercial & farmland		2,859		635		7,668		11,162		896,362		907,524		—
Real estate – residential		3,953		2,334		6,755		13,042		443,064		456,106		—
Consumer installment loans		634		158		366		1,158		29,624		30,782		1
Other		—		—		—		—		14,308		14,308		—
Total	$	9,728	$	3,646	$	19,733	$	33,107	$	1,856,774	$	1,889,881	$	1
	Loans 30-59 Days Past Due		Loans 60-89 Days Past Due		Loans 90 or More Days Past Due		Total Loans Past Due		Current Loans		Total Loans		Loans 90 Days or More Past Due and Still Accruing
	(Dollars in Thousands)
As of June 30, 2014:
Commercial, financial & agricultural	$	1,180	$	966	$	1,077	$	3,223	$	301,365	$	304,588	$	—
Real estate – construction & development		3,942		296		3,449		7,687		141,659		149,346		—
Real estate – commercial & farmland		4,622		1,860		7,404		13,886		836,114		850,000		—
Real estate – residential		5,806		3,829		7,197		16,832		405,899		422,731		—
Consumer installment loans		345		176		310		831		31,071		31,902		—
Other		—		—		—		—		11,492		11,492		—
Total	$	15,895	$	7,127	$	19,437	$	42,459	$	1,727,600	$	1,770,059	$	—

Summary of Impaired Financial Receivables

The following is a summary of information pertaining to impaired loans, excluding purchased non-covered and covered loans:

	As of and For the Period Ended
	June 30, 2015		December 31, 2014		June 30, 2014
	(Dollars in Thousands)
Nonaccrual loans	$	20,740	$	21,728	$	22,111
Troubled debt restructurings not included above		12,467		12,759		17,337
Total impaired loans	$	33,207	$	34,487	$	39,448
Quarter-to-date interest income recognized on impaired loans	$	192	$	237	$	1,133
Year-to-date interest income recognized on impaired loans	$	344	$	1,991	$	1,423
Quarter-to-date foregone interest income on impaired loans	$	311	$	323	$	375
Year-to-date foregone interest income on impaired loans	$	629	$	1,491	$	815

The following table presents an analysis of information pertaining to impaired loans, excluding purchased non-covered and covered loans as of June 30, 2015, December 31, 2014 and June 30, 2014:

	Unpaid Contractual Principal Balance		Recorded Investment With No Allowance		Recorded Investment With Allowance		Total Recorded Investment		Related Allowance		Three Month Average Recorded Investment		Six Month Average Recorded Investment
	(Dollars in Thousands)
As of June 30, 2015:
Commercial, financial & agricultural	$	6,004	$	442	$	3,903	$	4,345	$	458	$	2,819	$	2,533
Real estate – construction & development		3,765		—		2,416		2,416		445		3,245		3,648
Real estate – commercial & farmland		18,117		5,960		9,595		15,555		1,243		15,378		15,125
Real estate – residential		11,743		1,153		9,199		10,352		1,825		11,555		12,006
Consumer installment loans		633		—		539		539		8		494		507
Total	$	40,262	$	7,555	$	25,652	$	33,207	$	3,979	$	33,491	$	33,819

	Unpaid Contractual Principal Balance		Recorded Investment With No Allowance		Recorded Investment With Allowance		Total Recorded Investment		Related Allowance		Three Month Average Recorded Investment		Twelve Month Average Recorded Investment
	(Dollars in Thousands)
As of December 31, 2014:
Commercial, financial & agricultural	$	3,387	$	6	$	1,956	$	1,962	$	395	$	2,457	$	3,021
Real estate – construction & development		8,325		448		4,005		4,453		771		4,703		5,368
Real estate – commercial & farmland		17,514		4,967		9,651		14,618		1,859		15,341		15,972
Real estate – residential		15,571		3,514		9,407		12,921		974		14,244		16,317
Consumer installment loans		618		—		533		533		9		527		519
Total	$	45,415	$	8,935	$	25,552	$	34,487	$	4,008	$	37,272	$	41,197

	Unpaid Contractual Principal Balance		Recorded Investment With No Allowance		Recorded Investment With Allowance		Total Recorded Investment		Related Allowance		Three Month Average Recorded Investment		Six Month Average Recorded Investment
	(Dollars in Thousands)
As of June 30, 2014:
Commercial, financial & agricultural	$	3,398	$	—	$	1,852	$	1,852	$	298	$	2,786	$	3,397
Real estate – construction & development		9,336		—		5,532		5,532		798		5,783		5,811
Real estate – commercial & farmland		19,215		—		16,421		16,421		1,629		16,851		16,394
Real estate – residential		18,313		—		15,131		15,131		884		16,563		17,698
Consumer installment loans		638		—		512		512		10		530		514
Total	$	50,900	$	—	$	39,448	$	39,448	$	3,619	$	42,513	$	43,814

Summary of Credit Quality Indicate Financial Receivable

The following table presents the loan portfolio, excluding purchased non-covered and covered loans, by risk grade as of June 30, 2015:

Risk Grade	Commercial, financial & agricultural		Real estate - construction & development		Real estate - commercial & farmland		Real estate - residential		Consumer installment loans		Other		Total
	(Dollars in Thousands)
10	$	173,795	$	268	$	150	$	1,606	$	6,114	$	—	$	181,933
15		25,447		3,402		127,090		85,812		1,319		—		243,070
20		96,169		47,207		592,636		334,999		17,833		15,903		1,104,747
23		635		8,071		11,984		6,655		55		—		27,400
25		69,304		140,119		248,227		83,207		3,807		—		544,664
30		2,566		2,510		11,088		8,612		244		—		25,020
40		5,286		3,442		19,020		16,310		708		—		44,766
50		—		—		—		—		—		—		—
60		—		—		—		—		—		—		—
Total	$	373,202	$	205,019	$	1,010,195	$	537,201	$	30,080	$	15,903	$	2,171,600

The following table presents the loan portfolio, excluding purchased non-covered and covered loans, by risk grade as of December 31, 2014:

Risk Grade	Commercial, financial & agricultural		Real estate - construction & development		Real estate - commercial & farmland		Real estate - residential		Consumer installment loans		Other		Total
	(Dollars in Thousands)
10	$	121,355	$	268	$	155	$	226	$	6,573	$	—	$	128,577
15		25,318		4,010		128,170		59,301		1,005		—		217,804
20		100,599		47,541		511,198		256,758		17,544		14,308		947,948
23		56		8,933		10,507		9,672		37		—		29,205
25		62,519		93,514		224,464		102,998		4,692		—		488,187
30		3,758		1,474		13,035		7,459		257		—		25,983
40		6,049		5,767		19,995		19,692		673		—		52,176
50		—		—		—		—		1		—		1
60		—		—		—		—		—		—		—
Total	$	319,654	$	161,507	$	907,524	$	456,106	$	30,782	$	14,308	$	1,889,881

The following table presents the loan portfolio, excluding purchased non-covered and covered loans, by risk grade as of June 30, 2014:

Risk Grade	Commercial, financial & agricultural		Real estate - construction & development		Real estate - commercial & farmland		Real estate - residential		Consumer installment loans		Other		Total
	(Dollars in Thousands)
10	$	103,726	$	—	$	255	$	505	$	6,356	$	—	$	110,842
15		24,620		4,678		141,846		54,388		1,120		—		226,652
20		102,278		48,008		460,715		226,149		17,714		11,492		866,356
23		123		9,215		9,318		9,479		294		—		28,429
25		65,882		77,973		197,381		103,846		5,281		—		450,363
30		4,004		2,680		12,914		13,568		194		—		33,360
40		3,955		6,792		27,571		14,786		943		—		54,047
50		—		—		—		10		—		—		10
60		—		—		—		—		—		—		—
Total	$	304,588	$	149,346	$	850,000	$	422,731	$	31,902	$	11,492	$	1,770,059

Summary of Troubled Debt Restructurings by Loan Class

The following table presents the loans by class modified as troubled debt restructurings, excluding purchased non-covered and covered loans, which occurred during the six months ending June 30, 2015 and 2014:

	June 30, 2015				June 30, 2014
Loan class:	#		Balance (in thousands)		#		Balance (in thousands)
Commercial, financial & agricultural		3	$	18		2	$	16
Real estate – construction & development		2		16		4		235
Real estate – commercial & farmland		—		—		3		1,037
Real estate – residential		15		729		6		328
Consumer installment		5		19		11		46
Total		25	$	782		26	$	1,662

Summary of Troubled Debt Restructuring by Loan Class, Defaulted under Restructured Terms

The following table presents the covered loans by class modified as troubled debt restructurings, excluding purchased non-covered and covered loans, which occurred during the six months ending June 30, 2015 and 2014:

	June 30, 2015				June 30, 2014
Loan class:	#		Balance (in thousands)		#		Balance (in thousands)
Commercial, financial & agricultural		1	$	1		—	$	—
Real estate – construction & development		2		34		2		28
Real estate – commercial & farmland		4		796		5		1,024
Real estate – residential		6		376		24		1,525
Consumer installment		2		5		—		—
Total		15	$	1,212		31	$	2,577

Summary of Troubled Debt Restructuring by Loan Class, Classified Separately under Restructured Terms

The following table presents the amount of troubled debt restructurings by loan class of covered loans, classified separately as accrual and non-accrual at June 30, 2015, December 31, 2014 and June 30, 2014:

As of June 30, 2015	Accruing Loans				Non-Accruing Loans
Loan class:	#		Balance (in thousands)		#		Balance (in thousands)
Commercial, financial & agricultural		1	$	3		2	$	0
Real estate – construction & development		3		2,832		1		13
Real estate – commercial & farmland		11		3,973		3		1,105
Real estate – residential		95		10,690		14		941
Consumer installment		1		2		—		—
Total		111	$	17,500		20	$	2,059

As of December 31, 2014	Accruing Loans				Non-Accruing Loans
Loan class:	#		Balance (in thousands)		#		Balance (in thousands)
Commercial, financial & agricultural		2	$	40		2	$	—
Real estate – construction & development		4		3,037		2		29
Real estate – commercial & farmland		14		8,079		5		1,082
Real estate – residential		96		11,460		8		831
Consumer installment		1		3		—		—
Total		117	$	22,619		17	$	1,942

As of June 30, 2014	Accruing Loans				Non-Accruing Loans
Loan class:	#		Balance (in thousands)		#		Balance (in thousands)
Commercial, financial & agricultural		1	$	12		4	$	27
Real estate – construction & development		4		3,020		5		74
Real estate – commercial & farmland		13		6,979		7		1,388
Real estate – residential		92		11,091		16		1,070
Consumer installment		—		—		1		4
Total		110	$	21,102		33	$	2,563

Excluding Purchased Non-Covered and Covered Loans [Member] | Accrual And Non Accrual [Member]

Summary of Troubled Debt Restructurings by Loan Class

The following table presents the amount of troubled debt restructurings by loan class, excluding purchased non-covered and covered loans, classified separately as accrual and non-accrual at June 30, 2015, December 31, 2014 and June 30, 2014:

As of June 30, 2015	Accruing Loans				Non-Accruing Loans
Loan class:	#		Balance (in thousands)		#		Balance (in thousands)
Commercial, financial & agricultural		6	$	278		5	$	29
Real estate – construction & development		11		821		3		57
Real estate – commercial & farmland		17		6,617		3		598
Real estate – residential		49		4,702		15		783
Consumer installment		11		49		17		82
Total		94	$	12,467		43	$	1,549

As of December 31, 2014	Accruing Loans				Non-Accruing Loans
Loan class:	#		Balance (in thousands)		#		Balance (in thousands)
Commercial, financial & agricultural		6	$	290		2	$	13
Real estate – construction & development		9		679		5		228
Real estate – commercial & farmland		19		6,477		3		724
Real estate – residential		47		5,258		11		1,485
Consumer installment		11		55		11		73
Total		92	$	12,759		32	$	2,523

As of June 30, 2014	Accruing Loans				Non-Accruing Loans
Loan class:	#		Balance (in thousands)		#		Balance (in thousands)
Commercial, financial & agricultural		3	$	257		3	$	465
Real estate – construction & development		12		2,080		2		32
Real estate – commercial & farmland		19		7,590		4		2,151
Real estate – residential		38		7,335		8		1,044
Consumer installment		14		75		5		51
Total		86	$	17,337		22	$	3,743

Covered Loans [Member]

Summary of Financial Receivable Nonaccrual Basis

The following table presents an analysis of covered loans accounted for on a nonaccrual basis:

(Dollars in Thousands)	June 30, 2015		December 31, 2014		June 30, 2014
Commercial, financial and agricultural	$	7,948	$	8,541	$	12,254
Real estate – construction and development		3,120		7,601		8,028
Real estate – commercial and farmland		13,997		12,584		17,027
Real estate – residential		3,712		6,595		8,702
Consumer installment		94		91		127
	$	28,871	$	35,412	$	46,138

Summary of Past Due Financial Receivables

The following table presents an aging analysis of covered loans as of June 30, 2015, December 31, 2014 and June 30, 2014:

	Loans 30-59 Days Past Due		Loans 60-89 Days Past Due		Loans 90 or More Days Past Due		Total Loans Past Due		Current Loans		Total Loans		Loans 90 Days or More Past Due and Still Accruing
	(Dollars in Thousands)
As of June 30, 2015:
Commercial, financial & agricultural	$	237	$	240	$	1,670	$	2,147	$	15,519	$	17,666	$	—
Real estate – construction & development		292		31		3,045		3,368		11,634		15,002		143
Real estate – commercial & farmland		699		81		9,396		10,176		101,596		111,772		—
Real estate – residential		2,690		927		2,122		5,739		59,243		64,982		—
Consumer installment loans		—		—		50		50		126		176		—
Total	$	3,918	$	1,279	$	16,283	$	21,480	$	188,118	$	209,598	$	143
	Loans 30-59 Days Past Due		Loans 60-89 Days Past Due		Loans 90 or More Days Past Due		Total Loans Past Due		Current Loans		Total Loans		Loans 90 Days or More Past Due and Still Accruing
	(Dollars in Thousands)
As of December 31, 2014:
Commercial, financial & agricultural	$	451	$	136	$	1,878	$	2,465	$	19,002	$	21,467	$	—
Real estate – construction & development		238		226		6,703		7,167		16,280		23,447		—
Real estate – commercial & farmland		4,371		1,486		7,711		13,568		134,059		147,627		714
Real estate – residential		3,464		962		5,656		10,082		68,438		78,520		—
Consumer installment loans		10		—		91		101		117		218		—
Total	$	8,534	$	2,810	$	22,039	$	33,383	$	237,896	$	271,279	$	714
	Loans 30-59 Days Past Due		Loans 60-89 Days Past Due		Loans 90 or More Days Past Due		Total Loans Past Due		Current Loans		Total Loans		Loans 90 Days or More Past Due and Still Accruing
	(Dollars in Thousands)
As of June 30, 2014:
Commercial, financial & agricultural	$	16	$	467	$	6,909	$	7,392	$	17,817	$	25,209	$	—
Real estate – construction & development		551		459		7,708		8,718		22,882		31,600		—
Real estate – commercial & farmland		6,399		139		10,443		16,981		171,662		188,643		—
Real estate – residential		2,490		690		5,939		9,119		76,399		85,518		—
Consumer installment loans		—		49		56		105		175		280		—
Total	$	9,456	$	1,804	$	31,055	$	42,315	$	288,935	$	331,250	$	—

Summary of Impaired Financial Receivables

The following is a summary of information pertaining to covered impaired loans:

	As of and For the Period Ended
	June 30, 2015		December 31, 2014		June 30, 2014
	(Dollars in Thousands)
Nonaccrual loans	$	28,871	$	35,412	$	46,138
Troubled debt restructurings not included above		17,500		22,619		9,221
Total impaired loans	$	46,371	$	58,031	$	55,359
Quarter-to-date interest income recognized on impaired loans	$	219	$	443	$	796
Year-to-date interest income recognized on impaired loans	$	431	$	2,057	$	1,193
Quarter-to-date foregone interest income on impaired loans	$	409	$	571	$	843
Year-to-date foregone interest income on impaired loans	$	947	$	3,123	$	1,892

The following table presents an analysis of information pertaining to covered impaired loans as of June 30, 2015, December 31, 2014 and June 30, 2014:

	Unpaid Contractual Principal Balance		Recorded Investment With No Allowance		Recorded Investment With Allowance		Total Recorded Investment		Related Allowance		Three Month Average Recorded Investment		Six Month Average Recorded Investment
	(Dollars in Thousands)
As of June 30, 2015:
Commercial, financial & agricultural	$	14,260	$	7,951	$	—	$	7,951	$	—	$	8,869	$	8,773
Real estate – construction & development		29,895		5,953		—		5,953		—		7,819		8,757
Real estate – commercial & farmland		37,426		17,970		—		17,970		—		21,795		21,418
Real estate – residential		18,226		14,402		—		14,402		—		16,600		17,084
Consumer installment loans		125		95		—		95		—		99		97
Total	$	99,932	$	46,371	$	—	$	46,371	$	—	$	55,179	$	56,129

	Unpaid Contractual Principal Balance		Recorded Investment With No Allowance		Recorded Investment With Allowance		Total Recorded Investment		Related Allowance		Three Month Average Recorded Investment		Twelve Month Average Recorded Investment
	(Dollars in Thousands)
As of December 31, 2014:
Commercial, financial & agricultural	$	14,385	$	8,582	$	—	$	8,582	$	—	$	8,525	$	9,325
Real estate – construction & development		27,289		10,638		—		10,638		—		11,279		13,935
Real estate – commercial & farmland		31,309		20,663		—		20,663		—		21,890		28,057
Real estate – residential		22,860		18,054		—		18,054		—		18,242		20,776
Consumer installment loans		124		94		—		94		—		100		160
Total	$	95,967	$	58,031	$	—	$	58,031	$	—	$	60,036	$	72,253

	Unpaid Contractual Principal Balance		Recorded Investment With No Allowance		Recorded Investment With Allowance		Total Recorded Investment		Related Allowance		Three Month Average Recorded Investment		Six Month Average Recorded Investment
	(Dollars in Thousands)
As of June 30, 2014:
Commercial, financial & agricultural	$	14,694	$	12,266	$	—	$	12,266	$	—	$	11,153	$	9,858
Real estate – construction & development		12,921		11,048		—		11,048		—		14,541		15,706
Real estate – commercial & farmland		27,742		24,007		—		24,007		—		27,877		32,167
Real estate – residential		21,874		19,793		—		19,793		—		21,199		22,465
Consumer installment loans		161		127		—		127		—		130		200
Total	$	77,392	$	67,241	$	—	$	67,241	$	—	$	74,899	$	80,397

Summary of Credit Quality Indicate Financial Receivable

The following table presents the covered loan portfolio by risk grade as of June 30, 2015:

Risk Grade	Commercial, financial & agricultural		Real estate - construction & development		Real estate - commercial & farmland		Real estate - residential		Consumer installment loans		Other		Total
	(Dollars in Thousands)
10	$	—	$	—	$	—	$	—	$	—	$	—	$	—
15		—		—		488		125		—		—		613
20		580		1,218		17,382		12,571		43		—		31,794
23		68		—		5,255		6,083		—		—		11,406
25		4,089		8,142		60,682		30,870		37		—		103,820
30		4,923		2,409		4,165		5,730		—		—		17,227
40		8,006		3,233		23,800		9,603		96		—		44,738
50		—		—		—		—		—		—		—
60		—		—		—		—		—		—		—
Total	$	17,666	$	15,002	$	111,772	$	64,982	$	176	$	—	$	209,598

The following table presents the covered loan portfolio by risk grade as of December 31, 2014:

Risk Grade	Commercial, financial & agricultural		Real estate - construction & development		Real estate - commercial & farmland		Real estate - residential		Consumer installment loans		Other		Total
	(Dollars in Thousands)
10	$	—	$	—	$	—	$	—	$	—	$	—	$	—
15		—		1		761		525		—		—		1,287
20		917		3,184		23,167		14,089		77		—		41,434
23		164		537		11,404		6,642		—		—		18,747
25		5,181		9,406		80,334		33,124		37		—		128,082
30		4,808		2,753		5,302		8,050		—		—		20,913
40		10,397		7,566		26,659		16,090		104		—		60,816
50		—		—		—		—		—		—		—
60		—		—		—		—		—		—		—
Total	$	21,467	$	23,447	$	147,627	$	78,520	$	218	$	—	$	271,279

The following table presents the covered loan portfolio by risk grade as of June 30, 2014:

Risk Grade	Commercial, financial & agricultural		Real estate - construction & development		Real estate - commercial & farmland		Real estate - residential		Consumer installment loans		Other		Total
	(Dollars in Thousands)
10	$	—	$	—	$	—	$	—	$	—	$	—	$	—
15		—		2		822		629		—		—		1,453
20		1,133		5,524		33,050		17,143		68		—		56,918
23		124		555		15,528		5,557		—		—		21,764
25		6,569		9,251		94,504		36,507		40		—		146,871
30		4,398		4,802		9,959		8,326		2		—		27,487
40		12,985		11,466		34,780		17,356		170		—		76,757
50		—		—		—		—		—		—		—
60		—		—		—		—		—		—		—
Total	$	25,209	$	31,600	$	188,643	$	85,518	$	280	$	—	$	331,250

Summary of Troubled Debt Restructuring by Loan Class, Defaulted under Restructured Terms

The following table presents the troubled debt restructurings by class that defaulted (defined as 30 days past due) during the six months ending June 30, 2015 and 2014:

	June 30, 2015				June 30, 2014
Loan class:	#		Balance (in thousands)		#		Balance (in thousands)
Commercial, financial & agricultural		—	$	—		—	$	—
Real estate – construction & development		—		—		—		—
Real estate – commercial & farmland		1		21		1		71
Real estate – residential		5		276		13		1,010
Consumer installment		—		—		—		—
Total		6	$	297		14	$	1,081

Financing Receivable Troubled Debt Restructuring [Member]

Summary of Troubled Debt Restructuring by Loan Class, Defaulted under Restructured Terms

The following table presents the troubled debt restructurings by class that defaulted (defined as 30 days past due) during the six months ending June 30, 2015 and 2014:

	June 30, 2015				June 30, 2014
Loan class:	#		Balance (in thousands)		#		Balance (in thousands)
Commercial, financial & agricultural		2	$	35		—	$	—
Real estate – construction & development		—		—		1		35
Real estate – commercial & farmland		5		1,274		—		—
Real estate – residential		10		884		2		72
Consumer installment		6		32		1		23
Total		23	$	2,225		4	$	130