FDIC loss share (expense) income (Tables)

3 Months Ended

Mar. 31, 2018

Table Text Block

F D I C Loss Share Expense Income Table [Text Block]

			Quarters ended March 31,
(In thousands)			2018		2017
Amortization of loss share indemnification asset		$	(934)	$	(776)
80% mirror accounting on credit impairment losses[1]			104		148
80% mirror accounting on reimbursable expenses			537		921
80% mirror accounting on recoveries on covered assets, including rental income on OREOs, subject
	to reimbursement to the FDIC		(1,658)		4,833
Change in true-up payment obligation			(6,112)		(7,385)
Other			36		(5,998)
Total FDIC loss share expense		$	(8,027)	$	(8,257)
[1] Reductions in expected cash flows for ASC 310-30 loans, which may impact the provision for loan losses, may consider reductions in both principal and interest cash flow expectations. The amount covered under the FDIC loss sharing agreement for interest not collected from borrowers is limited under the agreement (approximately 90 days); accordingly, these amounts are not subject fully to the 80% mirror accounting.