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Loans and Leases (Tables)

9 Months Ended

Sep. 30, 2013

Loans and Leases Receivable Disclosure [Abstract]

Loans And Leases, Net Of Deferred Costs And Fees

Loans and Leases, Net of Deferred Costs and Fees
				September 30,		December 31,
				2013		2012
	Commercial, financial, and agricultural			$	2,273,735	$	2,273,611
	Real estate - construction				765,246		847,781
	Real estate secured - residential				4,145,522		4,065,818
	Real estate secured - commercial				4,109,329		3,964,608
	Consumer				935,117		842,552
	Leases				1,147,505		900,371
			Total loans and leases	$	13,376,454	$	12,894,741

	Originated loans and leases			$	11,622,463	$	10,765,458
	Purchased loans and leases				1,753,991		2,129,283
			Total loans and leases	$	13,376,454	$	12,894,741

	Nonaccrual loans and leases			$	101,976	$	97,767
	Loans and leases contractually past due 90 days
		and still accruing			8,655		8,209
	Troubled debt restructurings				69,975		67,775
	Deferred origination costs, net of fees				20,278		17,763
	All overdrawn deposit accounts, reclassified
		as loans and evaluated for collectability			2,550		15,422

Net Investment In Direct Financing Leases

	A summary of our net investment in direct lease financing is presented below.

Net Investment in Direct Financing Leases
				September 30,		December 31,
				2013		2012
		Minimum lease payments receivable		$	661,239	$	568,110
		Estimated residual value of leases			567,562		409,753
		Unearned income under lease contracts			(81,296)		(77,492)
			Total leases	$	1,147,505	$	900,371

Credit Quality Indicators Credit Exposure

	The following tables present Susquehanna's credit quality indicators by internally assigned grading and by payment activity at
September 30, 2013 and December 31, 2012.

Credit Quality Indicators, at September 30, 2013

	Commercial Credit Exposure
		Credit-risk Profile by Internally Assigned Grade

								Real Estate -		Total
						Real Estate -		Secured -		Commercial
				Commercial		Construction ⁽¹⁾		Commercial ⁽²⁾		Credit Exposure
Originated loans and leases
	Grade:
		Pass ⁽³⁾		$	2,001,420	$	465,210	$	3,531,675	$	5,998,305
		Special mention ⁽⁴⁾			88,046		52,792		193,867		334,705
		Substandard ⁽⁵⁾			60,064		39,539		244,560		344,163
			Total	$	2,149,530	$	557,541	$	3,970,102	$	6,677,173
Purchased loans and leases
	Grade:
		Pass ⁽³⁾		$	106,548	$	44,943	$	795,850	$	947,341
		Special mention ⁽⁴⁾			4,745		8,222		77,812		90,779
		Substandard ⁽⁵⁾			12,912		37,051		133,582		183,545
			Total	$	124,205	$	90,216	$	1,007,244	$	1,221,665
Total loans and leases
	Grade:
		Pass ⁽³⁾		$	2,107,968	$	510,153	$	4,327,525	$	6,945,646
		Special mention ⁽⁴⁾			92,791		61,014		271,679		425,484
		Substandard ⁽⁵⁾			72,976		76,590		378,142		527,708
			Total	$	2,273,735	$	647,757	$	4,977,346	$	7,898,838

	Other Credit Exposure
		Credit-risk Profile based on Payment Activity

				Real Estate -
				Secured -						Total Other
				Residential		Consumer		Leases		Credit Exposure
Originated loans and leases
	Performing			$	2,849,108	$	927,206	$	1,145,870	$	4,922,184
	Nonperforming ⁽⁶⁾				20,848		623		1,635		23,106
		Total		$	2,869,956	$	927,829	$	1,147,505	$	4,945,290

Purchased loans and leases
	Performing			$	514,944	$	7,275	$	0	$	522,219
	Nonperforming ⁽⁶⁾				10,094		13		0		10,107
		Total		$	525,038	$	7,288	$	0	$	532,326

Total loans and leases
	Performing			$	3,364,052	$	934,481	$	1,145,870	$	5,444,403
	Nonperforming ⁽⁶⁾				30,942		636		1,635		33,213
		Total		$	3,394,994	$	935,117	$	1,147,505	$	5,477,616

Credit Quality Indicators, at December 31, 2012
	Commercial Credit Exposure
		Credit-risk Profile by Internally Assigned Grade

								Real Estate -		Total
						Real Estate -		Secured -		Commercial
				Commercial		Construction ⁽¹⁾		Commercial ⁽²⁾		Credit Exposure
Originated loans and leases
	Grade:
		Pass ⁽³⁾		$	2,008,548	$	439,296	$	3,388,337	$	5,836,181
		Special mention ⁽⁴⁾			45,733		76,852		141,817		264,402
		Substandard ⁽⁵⁾			60,123		45,102		213,776		319,001
			Total	$	2,114,404	$	561,250	$	3,743,930	$	6,419,584
Purchased loans and leases
	Grade:
		Pass ⁽³⁾		$	135,308	$	95,289	$	918,119	$	1,148,716
		Special mention ⁽⁴⁾			7,685		34,519		82,021		124,225
		Substandard ⁽⁵⁾			16,214		54,162		143,629		214,005
			Total	$	159,207	$	183,970	$	1,143,769	$	1,486,946
Total loans and leases
	Grade:
		Pass ⁽³⁾		$	2,143,856	$	534,585	$	4,306,456	$	6,984,897
		Special mention ⁽⁴⁾			53,418		111,371		223,838		388,627
		Substandard ⁽⁵⁾			76,337		99,264		357,405		533,006
			Total	$	2,273,611	$	745,220	$	4,887,699	$	7,906,530

	Other Credit Exposure
		Credit-risk Profile based on Payment Activity

				Real Estate -
				Secured -						Total Other
				Residential		Consumer		Leases		Credit Exposure
Originated loans and leases
	Performing			$	2,591,349	$	830,495	$	898,781	$	4,320,625
	Nonperforming ⁽⁶⁾				23,082		577		1,590		25,249
		Total		$	2,614,431	$	831,072	$	900,371	$	4,345,874

Purchased loans and leases
	Performing			$	618,796	$	11,469	$	0	$	630,265
	Nonperforming ⁽⁶⁾				12,061		11		0		12,072
		Total		$	630,857	$	11,480	$	0	$	642,337

Total loans and leases
	Performing			$	3,210,145	$	841,964	$	898,781	$	4,950,890
	Nonperforming ⁽⁶⁾				35,143		588		1,590		37,321
		Total		$	3,245,288	$	842,552	$	900,371	$	4,988,211

⁽¹⁾	Includes only construction loans granted to commercial customers. Construction loans for individuals are included in Real Estate – Secured – Residential, below.
⁽²⁾	Includes loans obtained for commercial purposes that are also secured by residential real estate.
⁽³⁾	Includes loans identified as having acceptable risk, which are loans for which the possibility of loss is considered unlikely.
⁽⁴⁾	Includes loans considered potentially weak; however, no loss of principal or interest is anticipated.
⁽⁵⁾	Includes loans that are inadequately protected by the current net-worth and paying capacity of the borrower or by the collateral pledged, if any. Loss of principal or interest is considered reasonably possible or likely.

⁽⁶⁾	Includes loans that are on non-accrual status or past due ninety days or more.

Age Analysis of Past Due Financing Receivables

	The following tables detail the age analysis of Susquehanna's past due financing receivables as of September 30, 2013 and December 31, 2012.

Age Analysis of Past Due Financing Receivables, as of September 30, 2013

	Financing Receivables that are Accruing

												Total
		30-59 Days		60-89 Days		90 Days		Total				Financing
		Past Due		Past Due		and Greater		Past Due		Current		Receivables
Commercial		$	2,759	$	1,428	$	224	$	4,411	$	2,259,276	$	2,263,687
Real estate - construction			1,150		1,438		722		3,310		745,439		748,749
Real estate secured - residential			9,095		6,171		5,272		20,538		4,097,106		4,117,644
Real estate secured - commercial			3,879		5,444		1,824		11,147		4,052,276		4,063,423
Consumer			5,814		1,387		448		7,649		927,291		934,940
Leases			1,034		197		165		1,396		1,144,639		1,146,035
	Total	$	23,731	$	16,065	$	8,655	$	48,451	$	13,226,027	$	13,274,478

Originated loans and leases		$	20,599	$	13,007	$	7,347	$	40,953	$	11,495,358	$	11,536,311
Purchased loans and leases			3,132		3,058		1,308		7,498		1,730,669		1,738,167
	Total	$	23,731	$	16,065	$	8,655	$	48,451	$	13,226,027	$	13,274,478

	Financing Receivables that are Nonaccruing

												Total
		30-59 Days		60-89 Days		90 Days		Total				Financing
		Past Due		Past Due		and Greater		Past Due		Current		Receivables
Commercial		$	7	$	354	$	5,644	$	6,005	$	4,043	$	10,048
Real estate - construction			794		390		14,498		15,682		815		16,497
Real estate secured - residential			188		977		16,805		17,970		9,908		27,878
Real estate secured - commercial			3,311		2,827		23,874		30,012		15,894		45,906
Consumer			0		89		50		139		38		177
Leases			0		115		179		294		1,176		1,470
	Total	$	4,300	$	4,752	$	61,050	$	70,102	$	31,874	$	101,976

Originated loans and leases		$	2,501	$	3,802	$	54,801	$	61,104	$	25,048	$	86,152
Purchased loans and leases			1,799		950		6,249		8,998		6,826		15,824
	Total	$	4,300	$	4,752	$	61,050	$	70,102	$	31,874	$	101,976

Age Analysis of Past Due Financing Receivables, as of December 31, 2012

	Financing Receivables that are Accruing

												Total
		30-59 Days		60-89 Days		90 Days		Total				Financing
		Past Due		Past Due		and Greater		Past Due		Current		Receivables
Commercial		$	5,163	$	762	$	359	$	6,284	$	2,256,863	$	2,263,147
Real estate - construction			8,568		1,614		157		10,339		822,625		832,964
Real estate secured - residential			19,544		4,467		5,547		29,558		4,007,820		4,037,378
Real estate secured - commercial			9,623		13,746		1,394		24,763		3,897,224		3,921,987
Consumer			8,898		1,678		545		11,121		831,388		842,509
Leases			5,445		487		207		6,139		892,850		898,989
	Total	$	57,241	$	22,754	$	8,209	$	88,204	$	12,708,770	$	12,796,974

Originated loans and leases		$	51,679	$	21,471	$	5,720	$	78,870	$	10,596,166	$	10,675,036
Purchased loans and leases			5,562		1,283		2,489		9,334		2,112,604		2,121,938
	Total	$	57,241	$	22,754	$	8,209	$	88,204	$	12,708,770	$	12,796,974

	Financing Receivables that are Nonaccruing

												Total
		30-59 Days		60-89 Days		90 Days		Total				Financing
		Past Due		Past Due		and Greater		Past Due		Current		Receivables
Commercial		$	631	$	649	$	6,068	$	7,348	$	3,116	$	10,464
Real estate - construction			0		405		14,047		14,452		365		14,817
Real estate secured - residential			953		452		19,551		20,956		7,484		28,440
Real estate secured - commercial			2,483		622		30,433		33,538		9,083		42,621
Consumer			0		0		0		0		43		43
Leases			0		656		408		1,064		318		1,382
	Total	$	4,067	$	2,784	$	70,507	$	77,358	$	20,409	$	97,767

Originated loans and leases		$	4,067	$	2,379	$	65,830	$	72,276	$	18,146	$	90,422
Purchased loans and leases			0		405		4,677		5,082		2,263		7,345
	Total	$	4,067	$	2,784	$	70,507	$	77,358	$	20,409	$	97,767

Impaired Loans

Impaired Loans at September 30, 2013

													Average
						Recorded							Recorded
				Unpaid		Investment							Investment		Interest
				Principal		in Impaired			Related		Related		in Impaired		Income
				Balance		Loans			Charge-offs		Allowance		Loans ⁽²⁾		Recognized
Impaired loans without a related reserve:
	Commercial, financial, and agricultural			$	21,189	$	21,034		$	155			$	21,385	$	281
	Real estate - construction				36,542		20,800			15,742				20,686		60
	Real estate secured - residential				33,099		30,296			2,803				31,130		425
	Real estate secured - commercial				113,829		103,090			10,739				101,660		1,466
	Consumer				254		254			0				254		3
		Total impaired loans without a
			related reserve		204,913		175,474	⁽¹⁾		29,439				175,115		2,235
Impaired loans with a related reserve:
	Commercial, financial, and agricultural				7,724		7,402			322	$	3,129		7,580		152
	Real estate - construction				11,542		5,426			6,116		2,105		7,873		238
	Real estate secured - residential				33,988		32,887			1,101		2,614		32,878		491
	Real estate secured - commercial				52,554		41,499			11,055		7,406		38,611		514
	Consumer				1,740		1,740			0		51		1,779		38
		Total impaired loans with a
			related reserve		107,548		88,954			18,594		15,305		88,721		1,433
Total impaired loans:
	Commercial, financial, and agricultural				28,913		28,436			477		3,129		28,965		433
	Real estate - construction				48,084		26,226			21,858		2,105		28,559		298
	Real estate secured - residential				67,087		63,183			3,904		2,614		64,008		916
	Real estate secured - commercial				166,383		144,589			21,794		7,406		140,271		1,980
	Consumer				1,994		1,994			0		51		2,033		41
			Total impaired loans	$	312,461	$	264,428		$	48,033	$	15,305	$	263,836	$	3,668

Impaired loans without a related reserve:
	Originated loans and leases			$	78,752	$	50,273		$	28,479			$	48,835	$	494
	Purchased loans and leases				126,161		125,201			960				126,280		1,741
		Total impaired loans without a
			related reserve		204,913		175,474			29,439				175,115		2,235
Impaired loans with a related reserve:
	Originated loans and leases				94,063		75,652			18,411	$	11,718		74,879		1,167
	Purchased loans and leases				13,485		13,302			183		3,587		13,842		266
		Total impaired loans with a
			related reserve		107,548		88,954			18,594		15,305		88,721		1,433
Total impaired loans:
	Originated loans and leases				172,815		125,925			46,890		11,718		123,714		1,661
	Purchased loans and leases ⁽³⁾				139,646		138,503			1,143		3,587		140,122		2,007
			Total impaired loans	$	312,461	$	264,428		$	48,033	$	15,305	$	263,836	$	3,668

⁽¹⁾	$28,703 of the $175,474 total impaired loans without a related reserve represents loans that had been written down to the fair value of the underlying collateral adjusted for selling costs through direct charge-offs of $29,439.

⁽²⁾	Average recorded investment in impaired loans is calculated on a quarterly basis using daily balances.
⁽³⁾	$13,302 of the $138,503 purchased impaired loans were subsequently impaired after being acquired.

Impaired Loans at December 31, 2012

													Average
						Recorded							Recorded
				Unpaid		Investment							Investment		Interest
				Principal		in Impaired			Related		Related		in Impaired		Income
				Balance		Loans			Charge-offs		Allowance		Loans ⁽²⁾		Recognized
Impaired loans without a related reserve:
	Commercial, financial, and agricultural			$	23,959	$	23,877		$	82			$	24,603	$	233
	Real estate - construction				48,394		32,717			15,677				34,223		882
	Real estate secured - residential				26,298		25,261			1,037				25,417		398
	Real estate secured - commercial				133,903		119,217			14,686				118,424		1,727
	Consumer				114		114			0				114		3
		Total impaired loans without a
			related reserve		232,668		201,186	⁽¹⁾		31,482				202,781		3,243
Impaired loans with a related reserve:
	Commercial, financial, and agricultural				4,240		4,184			56	$	3,267		4,278		47
	Real estate - construction				12,894		5,577			7,317		952		5,883		237
	Real estate secured - residential				32,640		32,375			265		6,633		32,498		333
	Real estate secured - commercial				49,322		39,331			9,991		4,884		40,778		486
	Consumer				0		0			0		0		0		0
		Total impaired loans with a
			related reserve		99,096		81,467			17,629		15,736		83,437		1,103
Total impaired loans:
	Commercial, financial, and agricultural				28,199		28,061			138		3,267		28,881		280
	Real estate - construction				61,288		38,294			22,994		952		40,106		1,119
	Real estate secured - residential				58,938		57,636			1,302		6,633		57,915		731
	Real estate secured - commercial				183,225		158,548			24,677		4,884		159,202		2,213
	Consumer				114		114			0		0		114		3
			Total impaired loans	$	331,764	$	282,653		$	49,111	$	15,736	$	286,218	$	4,346

Impaired loans without a related reserve:
	Originated loans and leases			$	76,120	$	45,560		$	30,560			$	49,975	$	764
	Purchased loans and leases				156,548		155,626			922				152,806		2,479
		Total impaired loans without a
			related reserve		232,668		201,186			31,482				202,781		3,243
Impaired loans with a related reserve:
	Originated loans and leases				92,471		74,842			17,629	$	14,649		76,823		1,033
	Purchased loans and leases				6,625		6,625			0		1,087		6,614		70
		Total impaired loans with a
			related reserve		99,096		81,467			17,629		15,736		83,437		1,103
Total impaired loans:
	Originated loans and leases				168,591		120,402			48,189		14,649		126,798		1,797
	Purchased loans and leases ⁽³⁾				163,173		162,251			922		1,087		159,420		2,549
			Total impaired loans	$	331,764	$	282,653		$	49,111	$	15,736	$	286,218	$	4,346

⁽¹⁾	$28,658 of the $201,186 total impaired loans without a related reserve represents loans that had been written down to the fair value of the underlying collateral adjusted for selling costs through direct charge-offs of $31,482.

⁽²⁾	Average recorded investment in impaired loans is calculated on a quarterly basis using daily balances.
⁽³⁾	$6,625 of the $162,251 purchased impaired loans were subsequently impaired after being acquired.

Troubled Debt Restructurings

	The following table presents Troubled Debt Restructurings (TDR's), by class segment:

				September 30,		December 31,
				2013		2012
		Commercial, financial, and agricultural		$	9,609	$	8,744
		Real estate - construction			331		940
		Real estate secured - residential			26,848		23,224
		Real estate secured - commercial			31,766		33,589
		Consumer			1,421		1,278
			Total performing TDRs		69,975		67,775
		Non-performing TDRs ⁽¹⁾			22,166		24,603
			Total TDRs	$	92,141	$	92,378

		Performing TDRs			76%		73%
		Non-performing TDRs			24%		27%

⁽¹⁾	These loans are included in the 90 day past due and non-accrual categories.

	The following table provides detail of TDR balance and activity for the periods presented:

		Three months ended				Nine months ended
		September 30,				September 30,
		2013		2012		2013		2012
Performing TDRs, beginning of period		$	63,822	$	66,777	$	67,775	$	72,852
	New TDR Status		13,336		7,635		38,405		12,958
	Paydowns		(830)		(992)		(4,080)		(7,805)
	Charge-offs post modification		(9)		(112)		(6,734)		(623)
	Transfer to nonaccrual, past due 90 days or greater		(5,407)		(614)		(11,449)		(4,822)
	Cured		(938)		(15,786)		(13,551)		(15,652)
	Other, net ⁽¹⁾		1		(85)		(391)		(85)
Performing TDRs, end of period		$	69,975	$	56,823	$	69,975	$	56,823

Non-performing TDRs ⁽²⁾, end of period		$	22,166	$	17,895	$	22,166	$	17,895

Performing TDRs			76%		76%		76%		76%
Non-performing TDRs			24%		24%		24%		24%

⁽¹⁾	Includes $203 transferred to OREO in 2013.
⁽²⁾	Included in Age Analysis of Past Due Financing Receivables.

			Recorded Investment
								Financial Effect of
				Pre-Modification		Post-Modification		Modification
			Number of	Recorded		Recorded		Recorded
Three months ended September 30, 2013			Loans	Investment		Investment		Investment⁽¹⁾		Interest ⁽²⁾
Troubled Debt Restructurings
	Commercial, financial, and agricultural
		Other ⁽³⁾	6	$	845	$	845	$	0	$	(6)
		Combination of modification types	1		51		51		0		0
	Real estate - construction
		Other ⁽³⁾	0		0		0		0		0
		Combination of modification types	0		0		0		0		0
	Real estate secured - residential
		Other ⁽³⁾	37		3,715		3,715		0		0
		Combination of modification types	8		1,313		1,313		0		51
	Real estate secured - commercial
		Other ⁽³⁾	7		7,066		7,066		0		0
		Combination of modification types	0		0		0		0		0
	Consumer
		Other ⁽³⁾	42		320		320		0		0
		Combination of modification types	1		26		26		0		0
	Total		102	$	13,336	$	13,336	$	0	$	45

Originated loans and leases			99	$	12,962	$	12,962	$	0	$	66
Purchased loans and leases			3		374		374		0		(21)
	Total		102	$	13,336	$	13,336	$	0	$	45

⁽¹⁾	Financial effects impacting the recorded investment include principal payments, advances, charge-offs, and capitalized past-due amounts.
⁽²⁾	Represents the present value of interest rate concessions discounted at the effective rate of the original loan.
⁽³⁾	Bankruptcies and maturity date extensions.

					Number of	Recorded
					Loans	Investment
Troubled Debt Restructurings that Subsequently
	Defaulted during the current period
		Commercial, financial, and agricultural			3	$	33
		Real estate - construction			1		117
		Real estate secured - residential			17		862
		Real estate secured - commercial			4		4,640
		Consumer			31		263
		Total			56	$	5,915

Originated loans and leases					53	$	5,849
Purchased loans and leases					3		66
		Total			56	$	5,915

			Recorded Investment
								Financial Effect of
				Pre-Modification		Post-Modification		Modification
			Number of	Recorded		Recorded		Recorded
Three months ended September 30, 2012			Loans	Investment		Investment		Investment⁽¹⁾		Interest ⁽²⁾
Troubled Debt Restructurings
	Commercial, financial, and agricultural
		Other ⁽³⁾	6	$	457	$	457	$	0	$	0
		Combination of modification types	0		0		0		0		0
	Real estate - construction
		Other ⁽³⁾	2		343		343		0		0
		Combination of modification types	0		0		0		0		0
	Real estate secured - residential
		Other ⁽³⁾	57		4,766		4,766		0		0
		Combination of modification types	3		230		230		0		0
	Real estate secured - commercial
		Other ⁽³⁾	6		1,539		1,539		0		0
		Combination of modification types	0		0		0		0		0
	Consumer
		Other ⁽³⁾	35		300		300		0		0
		Combination of modification types	0		0		0		0		0
	Total		109	$	7,635	$	7,635	$	0	$	0

Originated loans and leases			87	$	5,370	$	5,370	$	0	$	0
Purchased loans and leases			22		2,265		2,265		0		0
	Total		109	$	7,635	$	7,635	$	0	$	0

⁽¹⁾	Financial effects impacting the recorded investment include principal payments, advances, charge-offs, and capitalized past-due amounts.
⁽²⁾	Represents the present value of interest rate concessions discounted at the effective rate of the original loan.
⁽³⁾	Bankruptcies and maturity date extensions.

					Number of	Recorded
					Loans	Investment
Troubled Debt Restructurings that Subsequently
	Defaulted during the current period
		Commercial, financial, and agricultural			1	$	351
		Real estate - construction			0		0
		Real estate secured - residential			4		641
		Real estate secured - commercial			1		199
		Consumer			0		0
		Total			6	$	1,191

Originated loans and leases					5	$	817
Purchased loans and leases					1		374
		Total			6	$	1,191

			Recorded Investment
								Financial Effect of
				Pre-Modification		Post-Modification		Modification
			Number of	Recorded		Recorded		Recorded
Nine months ended September 30, 2013			Loans	Investment		Investment		Investment⁽¹⁾		Interest ⁽²⁾
Troubled Debt Restructurings
	Commercial, financial, and agricultural
		Other ⁽³⁾	29	$	9,379	$	9,379	$	0	$	(6)
		Combination of modification types	2		292		292		0		0
	Real estate - construction
		Other ⁽³⁾	2		137		137		0		0
		Combination of modification types	0		0		0		0		0
	Real estate secured - residential
		Other ⁽³⁾	136		12,038		12,038		0		0
		Combination of modification types	25		3,815		3,815		0		(21)
	Real estate secured - commercial
		Other ⁽³⁾	19		9,565		9,565		0		0
		Combination of modification types	1		1,436		1,436		0		(196)
	Consumer
		Other ⁽³⁾	192		1,717		1,717		0		0
		Combination of modification types	1		26		26		0		0
	Total		407	$	38,405	$	38,405	$	0	$	(223)

Originated loans and leases			386	$	35,569	$	35,569	$	0	$	(159)
Purchased loans and leases			21		2,836		2,836		0		(64)
	Total		407	$	38,405	$	38,405	$	0	$	(223)

⁽¹⁾	Financial effects impacting the recorded investment include principal payments, advances, charge-offs, and capitalized past-due amounts.
⁽²⁾	Represents the present value of interest rate concessions discounted at the effective rate of the original loan.
⁽³⁾	Bankruptcies and maturity date extensions.

					Number of	Recorded
					Loans	Investment
Troubled Debt Restructurings that Subsequently
	Defaulted during the current period
		Commercial, financial, and agricultural			15	$	7,334
		Real estate - construction			3		254
		Real estate secured - residential			30		2,152
		Real estate secured - commercial			7		5,087
		Consumer			64		468
		Total			119	$	15,295

Originated loans and leases					111	$	14,692
Purchased loans and leases					8		603
		Total			119	$	15,295

			Recorded Investment
								Financial Effect of
				Pre-Modification		Post-Modification		Modification
			Number of	Recorded		Recorded		Recorded
Nine months ended September 30, 2012			Loans	Investment		Investment		Investment⁽¹⁾		Interest ⁽²⁾
Troubled Debt Restructurings
	Commercial, financial, and agricultural
		Other ⁽³⁾	8	$	787	$	787	$	0	$	0
		Combination of modification types	0		0		0		0		0
	Real estate - construction
		Other ⁽³⁾	2		343		343		0		0
		Combination of modification types	0		0		0		0		0
	Real estate secured - residential
		Other ⁽³⁾	59		5,776		5,776		0		0
		Combination of modification types	17		4,213		4,213		0		0
	Real estate secured - commercial
		Other ⁽³⁾	6		1,539		1,539		0		0
		Combination of modification types	0		0		0		0		0
	Consumer
		Other ⁽³⁾	35		300		300		0		0
		Combination of modification types	0		0		0		0		0
	Total		127	$	12,958	$	12,958	$	0	$	0

Originated loans and leases			97	$	8,255	$	8,255	$	0	$	0
Purchased loans and leases			30		4,703		4,703		0		0
	Total		127	$	12,958	$	12,958	$	0	$	0

⁽¹⁾	Financial effects impacting the recorded investment include principal payments, advances, charge-offs, and capitalized past-due amounts.
⁽²⁾	Represents the present value of interest rate concessions discounted at the effective rate of the original loan.
⁽³⁾	Bankruptcies and maturity date extensions.

					Number of	Recorded
					Loans	Investment
Troubled Debt Restructurings that Subsequently
	Defaulted during the current period
		Commercial, financial, and agricultural			1	$	351
		Real estate - construction			0		0
		Real estate secured - residential			7		1,981
		Real estate secured - commercial			1		199
		Consumer			0		0
		Total			9	$	2,531

Originated loans and leases					8	$	2,157
Purchased loans and leases					1		374
		Total			9	$	2,531

Unpaid Principal Balance And The Related Carrying Amount Of Acquired Loans

The unpaid principal balance and the related carrying amount of acquired loans are as follows:

				September 30,		December 31,
				2013		2012
	Credit impaired purchased loans evaluated individually for
		incurred credit losses
			Unpaid principal balance	$	179,556	$	238,538
			Carrying amount		138,503		162,251

	Other purchased loans evaluated collectively for incurred credit
		losses
			Unpaid principal balance		1,619,425		1,976,132
			Carrying amount		1,615,488		1,967,032

	Total purchased loans
			Unpaid principal balance		1,798,981		2,214,670
			Carrying amount		1,753,991		2,129,283

Schedule Of Changes In Accretable Discount Related To The Purchased Credit Impaired Loans

The changes in the accretable discount related to the purchased credit impaired loans are as follows:

		Three Months Ended				Nine Months Ended
		September 30,				September 30,
		2013		2012		2013		2012
Balance - beginning of period		$	49,187	$	50,527	$	62,868	$	4,881
	Tower acquisition		0		0		0		54,418
	Accretion to interest income		(4,229)		(4,902)		(16,522)		(13,674)
	Net reclassification to non-accretable from accretable		1,481		12,299		93		12,299
Balance - end of period		$	46,439	$	57,924	$	46,439	$	57,924