Loans and Leases

6 Months Ended

Jun. 30, 2014

Loans and Leases Receivable Disclosure [Abstract]

Loans and Leases

NOTE 3. Loans and Leases

Originated loans and leases is defined to exclude loans purchased in business combinations since September 30, 2011, and purchased loans and leases is defined to include those loans and leases excluded from the definition of originated loans.

At June 30, 2014, Susquehanna reclassified approximately $265 million of indirect auto loans from held for investment to held for sale (“HFS loans”).  The loans were transferred to held for sale at their amortized cost basis on the date of transfer and will be measured at the lower of their amortized cost or fair value on an ongoing basis.  Amortized cost was lower than fair value as of June 30, 2014. 

In conjunction with transferring the loans to held for sale, Susquehanna reclassified $1,236 from the allowance for loan loss and reflected this as a reduction in the cost basis of the reclassified loans, which is evident in the allowance roll-forward in Note 4. Allowance for Loan and Lease Losses. Additionally, all held for sale loans are included in the consumer category in the loan note tables and were current and accruing at June 30, 2014.

Loans and Leases, Net of Deferred Costs and Fees
				June 30,		December 31,
				2014		2013
	Commercial, financial, and agricultural			$	2,422,931	$	2,394,847
	Real estate - construction				748,181		735,877
	Real estate secured - residential				4,178,842		4,204,430
	Real estate secured - commercial				4,053,990		4,068,816
	Consumer				962,618		953,000
	Leases				1,300,591		1,219,116
			Total loans and leases	$	13,667,153	$	13,576,086
	Originated loans and leases			$	12,159,274	$	11,930,946
	Purchased loans and leases				1,507,879		1,645,140
			Total loans and leases	$	13,667,153	$	13,576,086
	Nonaccrual loans and leases			$	105,609	$	100,815
	Loans and leases contractually past due 90 days
		and still accruing			9,190		9,757
	Troubled debt restructurings				40,938		72,133
	Deferred origination costs, net of fees				24,441		21,216
	All overdrawn deposit accounts, reclassified
		as loans and evaluated for collectability			6,477		2,918

	A summary of our net investment in direct lease financing is presented below.
Net Investment in Direct Financing Leases
				June 30,		December 31,
				2014		2013
		Minimum lease payments receivable		$	671,443	$	667,365
		Estimated residual value of leases			712,442		634,875
		Unearned income under lease contracts			(83,294)		(83,124)
			Total leases	$	1,300,591	$	1,219,116

Susquehanna monitors the credit quality of its commercial loan portfolio using internal risk ratings. These risk ratings are consistent with established regulatory guidance. Loans with a Pass rating represent those not considered a problem credit. Special mention loans are those that have a potential weakness deserving management's careful attention. Substandard loans are those where a well-defined weakness has been identified that may put the complete receipt of contractual cash flows at risk. Substandard loans are placed in nonaccrual status when Susquehanna believes it is no longer probable it will collect all contractual cash flows.

Susquehanna reviews the loan gradings on an annual basis or at any time management becomes aware of the potential for not collecting all contractual cash flows. Significant credits with ratings of special mention or substandard, and associated with a relationship greater than $5.0 million, are reviewed quarterly by management.

Susquehanna monitors the credit quality of its retail loan portfolio based primarily on delinquency status, which is the primary factor considered in determining whether a retail loan should be classified as nonaccrual.

	The following tables present Susquehanna's credit quality indicators by internally assigned grading and by payment activity at
June 30, 2014 and December 31, 2013.
Credit Quality Indicators, at June 30, 2014
	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)		$	2,168,434	$	517,720	$	3,669,176	$	6,355,330
		Special mention (4)			62,990		20,374		164,431		247,795
		Substandard (5)			71,531		31,753		193,258		296,542
			Total	$	2,302,955	$	569,847	$	4,026,865	$	6,899,667
Purchased loans and leases
	Grade:
		Pass (3)		$	107,421	$	24,172	$	693,000	$	824,593
		Special mention (4)			5,325		19,312		64,620		89,257
		Substandard (5)			7,230		14,295		104,933		126,458
			Total	$	119,976	$	57,779	$	862,553	$	1,040,308
Total loans and leases
	Grade:
		Pass (3)		$	2,275,855	$	541,892	$	4,362,176	$	7,179,923
		Special mention (4)			68,315		39,686		229,051		337,052
		Substandard (5)			78,761		46,048		298,191		423,000
			Total	$	2,422,931	$	627,626	$	4,889,418	$	7,939,975
	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			$	2,985,504	$	956,065	$	1,299,403	$	5,240,972
	Nonperforming (6)				17,113		334		1,188		18,635
		Total		$	3,002,617	$	956,399	$	1,300,591	$	5,259,607
Purchased loans and leases
	Performing			$	452,350	$	6,219	$	0	$	458,569
	Nonperforming (6)				9,002		0		0		9,002
		Total		$	461,352	$	6,219	$	0	$	467,571
Total loans and leases
	Performing			$	3,437,854	$	962,284	$	1,299,403	$	5,699,541
	Nonperforming (6)				26,115		334		1,188		27,637
		Total		$	3,463,969	$	962,618	$	1,300,591	$	5,727,178

Credit Quality Indicators, at December 31, 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)		$	2,133,884	$	478,097	$	3,658,875	$	6,270,856
		Special mention (4)			75,162		33,907		168,464		277,533
		Substandard (5)			60,168		30,583		194,799		285,550
			Total	$	2,269,214	$	542,587	$	4,022,138	$	6,833,939
Purchased loans and leases
	Grade:
		Pass (3)		$	108,898	$	25,070	$	750,241	$	884,209
		Special mention (4)			4,220		19,811		62,208		86,239
		Substandard (5)			12,515		22,247		130,408		165,170
			Total	$	125,633	$	67,128	$	942,857	$	1,135,618
Total loans and leases
	Grade:
		Pass (3)		$	2,242,782	$	503,167	$	4,409,116	$	7,155,065
		Special mention (4)			79,382		53,718		230,672		363,772
		Substandard (5)			72,683		52,830		325,207		450,720
			Total	$	2,394,847	$	609,715	$	4,964,995	$	7,969,557
	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			$	2,914,547	$	945,379	$	1,217,629	$	5,077,555
	Nonperforming (6)				16,937		1,028		1,487		19,452
		Total		$	2,931,484	$	946,407	$	1,219,116	$	5,097,007
Purchased loans and leases
	Performing			$	491,922	$	6,591	$	0	$	498,513
	Nonperforming (6)				11,007		2		0		11,009
		Total		$	502,929	$	6,593	$	0	$	509,522
Total loans and leases
	Performing			$	3,406,469	$	951,970	$	1,217,629	$	5,576,068
	Nonperforming (6)				27,944		1,030		1,487		30,461
		Total		$	3,434,413	$	953,000	$	1,219,116	$	5,606,529
(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.

	The following tables detail the age analysis of Susquehanna's past due financing receivables as of June 30, 2014 and December 31, 2013.
Age Analysis of Past Due Financing Receivables, as of June 30, 2014
	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		$	1,297	$	468	$	20	$	1,785	$	2,402,354	$	2,404,139
Real estate - construction			183		745		692		1,620		739,133		740,753
Real estate secured - residential			8,296		3,709		6,018		18,023		4,136,079		4,154,102
Real estate secured - commercial			2,544		12,850		1,903		17,297		3,983,006		4,000,303
Consumer			5,245		1,015		291		6,551		956,024		962,575
Leases			771		316		266		1,353		1,298,319		1,299,672
	Total	$	18,336	$	19,103	$	9,190	$	46,629	$	13,514,915	$	13,561,544
Originated loans and leases		$	16,051	$	17,055	$	4,518	$	37,624	$	12,035,233	$	12,072,857
Purchased loans and leases			2,285		2,048		4,672		9,005		1,479,682		1,488,687
	Total	$	18,336	$	19,103	$	9,190	$	46,629	$	13,514,915	$	13,561,544
	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		$	95	$	1,436	$	9,246	$	10,777	$	8,015	$	18,792
Real estate - construction			0		0		3,604		3,604		3,824		7,428
Real estate secured - residential			79		544		16,819		17,442		7,298		24,740
Real estate secured - commercial			1,865		98		30,527		32,490		21,197		53,687
Consumer			0		0		10		10		33		43
Leases			0		182		24		206		713		919
	Total	$	2,039	$	2,260	$	60,230	$	64,529	$	41,080	$	105,609
Originated loans and leases		$	1,550	$	2,152	$	49,750	$	53,452	$	32,965	$	86,417
Purchased loans and leases			489		108		10,480		11,077		8,115		19,192
	Total	$	2,039	$	2,260	$	60,230	$	64,529	$	41,080	$	105,609

Age Analysis of Past Due Financing Receivables, as of December 31, 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		$	3,640	$	518	$	127	$	4,285	$	2,373,735	$	2,378,020
Real estate - construction			1,631		903		418		2,952		719,695		722,647
Real estate secured - residential			27,441		6,223		7,274		40,938		4,140,127		4,181,065
Real estate secured - commercial			11,583		1,840		667		14,090		4,008,579		4,022,669
Consumer			8,664		1,537		983		11,184		941,769		952,953
Leases			4,275		368		288		4,931		1,212,986		1,217,917
	Total	$	57,234	$	11,389	$	9,757	$	78,380	$	13,396,891	$	13,475,271
Originated loans and leases		$	46,031	$	9,381	$	7,302	$	62,714	$	11,787,333	$	11,850,047
Purchased loans and leases			11,203		2,008		2,455		15,666		1,609,558		1,625,224
	Total	$	57,234	$	11,389	$	9,757	$	78,380	$	13,396,891	$	13,475,271
	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		$	4,832	$	855	$	4,850	$	10,537	$	6,290	$	16,827
Real estate - construction			2,176		788		5,320		8,284		4,946		13,230
Real estate secured - residential			609		497		16,518		17,624		5,741		23,365
Real estate secured - commercial			1,320		3,551		19,952		24,823		21,324		46,147
Consumer			0		0		0		0		47		47
Leases			0		199		148		347		852		1,199
	Total	$	8,937	$	5,890	$	46,788	$	61,615	$	39,200	$	100,815
Originated loans and leases		$	8,205	$	3,806	$	39,553	$	51,564	$	29,335	$	80,899
Purchased loans and leases			732		2,084		7,235		10,051		9,865		19,916
	Total	$	8,937	$	5,890	$	46,788	$	61,615	$	39,200	$	100,815

The following tables provide information about Susquehanna's impaired loans, including principal balance, recorded investment, and related specific allowance amounts at the dates indicated. Loans with no specific allowance for loan losses have adequate collateral securing their carrying value and in some circumstances have been charged down to their current carrying value based on the fair value of the collateral less selling costs.

Impaired Loans at June 30, 2014
													Average
						Recorded							Recorded
				Unpaid		Investment					Related		Investment		Interest
				Principal		in Impaired			Related		Specific		in Impaired		Income
				Balance		Loans			Charge-offs		Allowance		Loans (2)		Recognized
Impaired loans without a related reserve:
	Commercial, financial, and agricultural			$	21,203	$	18,289		$	2,914			$	18,410	$	238
	Real estate - construction				11,286		10,687			599				10,826		97
	Real estate secured - residential				23,047		22,414			633				22,953		278
	Real estate secured - commercial				127,356		104,750			22,606				103,245		1,435
	Consumer				0		0			0				0		0
		Total impaired loans without a
			related reserve		182,892		156,140	(1)		26,752				155,434		2,048
Impaired loans with a related reserve:
	Commercial, financial, and agricultural				7,941		7,941			0	$	4,307		8,385		56
	Real estate - construction				7,823		3,090			4,733		705		3,139		27
	Real estate secured - residential				23,836		22,218			1,618		2,634		24,350		259
	Real estate secured - commercial				16,543		14,634			1,909		5,197		13,792		305
	Consumer				1,049		1,049			0		114		1,095		21
		Total impaired loans with a
			related reserve		57,192		48,932			8,260		12,957		50,761		668
Total impaired loans:
	Commercial, financial, and agricultural				29,144		26,230			2,914		4,307		26,795		294
	Real estate - construction				19,109		13,777			5,332		705		13,965		124
	Real estate secured - residential				46,883		44,632			2,251		2,634		47,303		537
	Real estate secured - commercial				143,899		119,384			24,515		5,197		117,037		1,740
	Consumer				1,049		1,049			0		114		1,095		21
			Total impaired loans	$	240,084	$	205,072		$	35,012	$	12,957	$	206,195	$	2,716
Impaired loans without a related reserve:
	Originated loans and leases			$	73,346	$	49,039		$	24,307			$	47,805	$	583
	Purchased loans and leases				109,546		107,101			2,445				107,629		1,465
		Total impaired loans without a
			related reserve		182,892		156,140			26,752				155,434		2,048
Impaired loans with a related reserve:
	Originated loans and leases				51,046		43,036			8,010	$	11,556		44,763		561
	Purchased loans and leases				6,146		5,896			250		1,401		5,998		107
		Total impaired loans with a
			related reserve		57,192		48,932			8,260		12,957		50,761		668
Total impaired loans:
	Originated loans and leases				124,392		92,075			32,317		11,556		92,568		1,144
	Purchased loans and leases (3)				115,692		112,997			2,695		1,401		113,627		1,572
			Total impaired loans	$	240,084	$	205,072		$	35,012	$	12,957	$	206,195	$	2,716
(1)	$34,511 of the $156,140 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 $26,752.
(2)	Average recorded investment in impaired loans is calculated on a quarterly basis using daily balances.
(3)	$5,896 of the $112,997 purchased impaired loans were subsequently impaired after being acquired.

Impaired Loans at December 31, 2013
													Average
						Recorded							Recorded
				Unpaid		Investment					Related		Investment		Interest
				Principal		in Impaired			Related		Specific		in Impaired		Income
				Balance		Loans			Charge-offs		Allowance		Loans (2)		Recognized
Impaired loans without a related reserve:
	Commercial, financial, and agricultural			$	31,196	$	28,034		$	3,162			$	29,316	$	390
	Real estate - construction				17,851		14,215			3,636				14,715		140
	Real estate secured - residential				28,308		27,645			663				27,800		297
	Real estate secured - commercial				143,664		125,139			18,525				125,003		2,076
	Consumer				0		0			0				14		0
		Total impaired loans without a
			related reserve		221,019		195,033	(1)		25,986				196,848		2,903
Impaired loans with a related reserve:
	Commercial, financial, and agricultural				6,864		5,879			985	$	3,008		5,893		154
	Real estate - construction				15,202		7,288			7,914		1,819		5,831		228
	Real estate secured - residential				37,499		35,153			2,346		4,753		35,273		554
	Real estate secured - commercial				27,238		17,529			9,709		3,827		16,546		325
	Consumer				1,992		1,992			0		218		2,042		56
		Total impaired loans with a
			related reserve		88,795		67,841			20,954		13,625		65,585		1,317
Total impaired loans:
	Commercial, financial, and agricultural				38,060		33,913			4,147		3,008		35,209		544
	Real estate - construction				33,053		21,503			11,550		1,819		20,546		368
	Real estate secured - residential				65,807		62,798			3,009		4,753		63,073		851
	Real estate secured - commercial				170,902		142,668			28,234		3,827		141,549		2,401
	Consumer				1,992		1,992			0		218		2,056		56
			Total impaired loans	$	309,814	$	262,874		$	46,940	$	13,625	$	262,433	$	4,220
Impaired loans without a related reserve:
	Originated loans and leases			$	88,900	$	66,086		$	22,814			$	65,341	$	749
	Purchased loans and leases				132,119		128,947			3,172				131,507		2,154
		Total impaired loans without a
			related reserve		221,019		195,033			25,986				196,848		2,903
Impaired loans with a related reserve:
	Originated loans and leases				78,015		58,343			19,672	$	11,612		55,881		1,172
	Purchased loans and leases				10,780		9,498			1,282		2,013		9,704		145
		Total impaired loans with a
			related reserve		88,795		67,841			20,954		13,625		65,585		1,317
Total impaired loans:
	Originated loans and leases				166,915		124,429			42,486		11,612		121,222		1,921
	Purchased loans and leases (3)				142,899		138,445			4,454		2,013		141,211		2,299
			Total impaired loans	$	309,814	$	262,874		$	46,940	$	13,625	$	262,433	$	4,220
(1)	$43,363 of the $195,033 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 $25,986.
(2)	Average recorded investment in impaired loans is calculated on a quarterly basis using daily balances.
(3)	$9,498 of the $138,445 purchased impaired loans were subsequently impaired after being acquired.

	The following table presents Troubled Debt Restructurings (TDR's), by class segment:
				June 30,		December 31,
				2014		2013
		Commercial, financial, and agricultural		$	4,228	$	6,885
		Real estate - construction			322		615
		Real estate secured - residential			18,414		31,623
		Real estate secured - commercial			16,903		31,295
		Consumer			1,071		1,715
			Total performing TDRs		40,938		72,133
		Non-performing TDRs (1)			20,465		22,676
			Total TDRs	$	61,403	$	94,809
		Performing TDRs			67%		76%
		Non-performing TDRs			33%		24%
(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				Six months ended
		June 30,				June 30,
		2014		2013		2014		2013
Performing TDRs, beginning of period		$	39,555	$	65,773	$	72,133	$	67,775
	New restructurings as TDRs		3,213		7,187		4,083		25,069
	Repayments and payoffs		(566)		(1,013)		(1,005)		(3,250)
	Charge-offs after restructuring		(14)		(6,604)		(429)		(6,725)
	Transfer to nonaccrual, past due 90 days or greater, non-performing TDRs		(1,248)		(1,212)		(5,688)		(6,042)
	Transfer out of TDR status (1)		0		(272)		(28,155)		(12,613)
	Other, net (2)		(2)		(37)		(1)		(392)
Performing TDRs, end of period		$	40,938	$	63,822	$	40,938	$	63,822
Non-performing TDRs (3), end of period		$	20,465	$	20,500	$	20,465	$	20,500
Performing TDRs			67%		76%		67%		76%
Non-performing TDRs			33%		24%		33%		24%
(1)	Loans that have performed in accordance with the renegotiated terms for a minimum of six consecutive months with payments and at the time of renegotiation the loan's interest rate represented a then current market interest rate for a loan of similar risk.
(2)	Includes $203 transferred to OREO in 2013.
(3)	Included in Age Analysis of Past Due Financing Receivables.

The following tables present Susquehanna's loan modification activities that were considered troubled debt restructurings for the three and six month periods ended June 30, 2014 and 2013.

			Recorded Investment
						Post-		Financial Effect of
				Pre-Modification		Modification		Modification
			Number of	Recorded		Recorded		Recorded
Three months ended June 30, 2014			Loans	Investment		Investment		Investment(1)		Interest (2)
Troubled Debt Restructurings
	Commercial, financial, and agricultural
		Bankruptcies and maturity date extensions	0	$	0	$	0	$	0	$	0
		Combination of modification types	0		0		0		0		0
	Real estate - construction
		Bankruptcies and maturity date extensions	0		0		0		0		0
		Combination of modification types	0		0		0		0		0
	Real estate secured - residential
		Bankruptcies and maturity date extensions	7		1,401		1,401		0		0
		Combination of modification types	4		793		793		0		8
	Real estate secured - commercial
		Bankruptcies and maturity date extensions	0		0		0		0		0
		Combination of modification types	1		375		375		0		0
	Consumer
		Bankruptcies and maturity date extensions	12		81		81		0		0
		Combination of modification types	0		0		0		0		0
	Total		24	$	2,650	$	2,650	$	0	$	8
Originated loans and leases			21	$	2,129	$	2,129	$	0	$	53
Purchased loans and leases			3		521		521		0		(45)
	Total		24	$	2,650	$	2,650	$	0	$	8
(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.
					Number of	Recorded
					Loans	Investment
Troubled Debt Restructurings that Subsequently
	Defaulted during the current period
		Commercial, financial, and agricultural			3	$	998
		Real estate - construction			0		0
		Real estate secured - residential			2		179
		Real estate secured - commercial			0		0
		Consumer			6		36
		Total			11	$	1,213
Originated loans and leases					10	$	1,093
Purchased loans and leases					1		120
		Total			11	$	1,213

			Recorded Investment
						Post-		Financial Effect of
				Pre-Modification		Modification		Modification
			Number of	Recorded		Recorded		Recorded
Three months ended June 30, 2013			Loans	Investment		Investment		Investment(1)		Interest (2)
Troubled Debt Restructurings
	Commercial, financial, and agricultural
		Bankruptcies and maturity date extensions	11	$	1,041	$	1,041	$	0	$	0
		Combination of modification types	1		241		241		0		0
	Real estate - construction
		Bankruptcies and maturity date extensions	1		117		117		0		0
		Combination of modification types	0		0		0		0		0
	Real estate secured - residential
		Bankruptcies and maturity date extensions	40		2,912		2,912		0		0
		Combination of modification types	10		1,186		1,186		0		56
	Real estate secured - commercial
		Bankruptcies and maturity date extensions	5		949		949		0		0
		Combination of modification types	0		0		0		0		0
	Consumer
		Bankruptcies and maturity date extensions	63		741		741		0		0
		Combination of modification types	0		0		0		0		0
	Total		131	$	7,187	$	7,187	$	0	$	56
Originated loans and leases			121	$	6,458	$	6,458	$	0	$	56
Purchased loans and leases			10		729		729		0		0
	Total		131	$	7,187	$	7,187	$	0	$	56
(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.
					Number of	Recorded
					Loans	Investment
Troubled Debt Restructurings that Subsequently
	Defaulted during the current period
		Commercial, financial, and agricultural			5	$	6,621
		Real estate - construction			0		0
		Real estate secured - residential			5		509
		Real estate secured - commercial			0		0
		Consumer			14		66
		Total			24	$	7,196
Originated loans and leases					22	$	6,859
Purchased loans and leases					2		337
		Total			24	$	7,196

			Recorded Investment
								Financial Effect of
				Pre-Modification		Post-Modification		Modification
			Number of	Recorded		Recorded		Recorded
Six months ended June 30, 2014			Loans	Investment		Investment		Investment(1)		Interest (2)
Troubled Debt Restructurings
	Commercial, financial, and agricultural
		Bankruptcies and maturity date extensions	6	$	102	$	102	$	0	$	0
		Combination of modification types	0		0		0		0		0
	Real estate - construction
		Bankruptcies and maturity date extensions	0		0		0		0		0
		Combination of modification types	0		0		0		0		0
	Real estate secured - residential
		Bankruptcies and maturity date extensions	13		1,851		1,851		0		0
		Combination of modification types	7		1,100		1,100		0		(8)
	Real estate secured - commercial
		Bankruptcies and maturity date extensions	0		0		0		0		0
		Combination of modification types	1		375		375		0		0
	Consumer
		Bankruptcies and maturity date extensions	14		92		92		0		0
		Combination of modification types	0		0		0		0		0
	Total		41	$	3,520	$	3,520	$	0	$	(8)
Originated loans and leases			37	$	2,933	$	2,933	$	0	$	37
Purchased loans and leases			4		587		587		0		(45)
	Total		41	$	3,520	$	3,520	$	0	$	(8)
(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.
					Number of	Recorded
					Loans	Investment
Troubled Debt Restructurings that Subsequently
	Defaulted during the current period
		Commercial, financial, and agricultural			11	$	2,027
		Real estate - construction			0		0
		Real estate secured - residential			8		397
		Real estate secured - commercial			4		2,599
		Consumer			21		159
		Total			44	$	5,182
Originated loans and leases					40	$	2,536
Purchased loans and leases					4		2,646
		Total			44	$	5,182

			Recorded Investment
								Financial Effect of
				Pre-Modification		Post-Modification		Modification
			Number of	Recorded		Recorded		Recorded
Six months ended June 30, 2013			Loans	Investment		Investment		Investment(1)		Interest (2)
Troubled Debt Restructurings
	Commercial, financial, and agricultural
		Bankruptcies and maturity date extensions	23	$	8,534	$	8,534	$	0	$	0
		Combination of modification types	1		241		241		0		0
	Real estate - construction
		Bankruptcies and maturity date extensions	2		137		137		0		0
		Combination of modification types	0		0		0		0		0
	Real estate secured - residential
		Bankruptcies and maturity date extensions	99		8,323		8,323		0		0
		Combination of modification types	17		2,502		2,502		0		(72)
	Real estate secured - commercial
		Bankruptcies and maturity date extensions	12		2,499		2,499		0		0
		Combination of modification types	1		1,436		1,436		0		(196)
	Consumer
		Bankruptcies and maturity date extensions	150		1,397		1,397		0		0
		Combination of modification types	0		0		0		0		0
	Total		305	$	25,069	$	25,069	$	0	$	(268)
Originated loans and leases			287	$	22,607	$	22,607	$	0	$	(225)
Purchased loans and leases			18		2,462		2,462		0		(43)
	Total		305	$	25,069	$	25,069	$	0	$	(268)
(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.
					Number of	Recorded
					Loans	Investment
Troubled Debt Restructurings that Subsequently
	Defaulted during the current period
		Commercial, financial, and agricultural			12	$	7,301
		Real estate - construction			2		137
		Real estate secured - residential			13		1,290
		Real estate secured - commercial			3		447
		Consumer			33		205
		Total			63	$	9,380
Originated loans and leases					58	$	8,843
Purchased loans and leases					5		537
		Total			63	$	9,380

The unpaid principal balance and the related carrying amount of acquired loans are as follows:
				June 30,		December 31,
				2014		2013
	Credit impaired purchased loans evaluated individually for
		incurred credit losses
			Unpaid principal balance	$	139,097	$	176,351
			Carrying amount		112,997		138,445
	Other purchased loans evaluated collectively for incurred credit
		losses
			Unpaid principal balance		1,393,362		1,509,870
			Carrying amount		1,394,882		1,506,695
	Total purchased loans
			Unpaid principal balance		1,532,459		1,686,221
			Carrying amount		1,507,879		1,645,140

The changes in the accretable discount related to the purchased credit impaired loans are as follows:
		Three Months Ended				Six Months Ended
		June 30,				June 30,
		2014		2013		2014		2013
Balance - beginning of period		$	43,058	$	58,817	$	46,219	$	62,868
	Accretion recognized during the period		(2,572)		(5,723)		(5,733)		(12,293)
	Net reclassification from non-accretable to accretable		2,833		(3,907)		2,833		(1,388)
Balance - end of period		$	43,319	$	49,187	$	43,319	$	49,187