Loans and Allowance for Loan Losses (Tables)

The following are changes in the carrying value of acquired credit impaired loans:


	Six Months Ended June 30,
(Dollars in thousands)	2016		2015
Balance at beginning of period	$	733,870	$	919,402
Net reductions for payments, foreclosures, and accretion		(74,989)		(98,097)
Change in the allowance for loan losses on acquired loans		(46)		2,676
Balance at end of period, net of allowance for loan losses on acquired loans	$	658,835	$	823,981


	Non-acquired		Acquired Non-Credit		Acquired Credit
(Dollars in thousands)	Loans		Impaired Loans		Impaired Loans		Total
Three Months Ended June 30, 2016:
Balance at beginning of period	$	35,115	$	—	$	3,877	$	38,992
Loans charged-off		(1,557)		(232)		—		(1,789)
Recoveries of loans previously charged off (1)		881		51		—		932
Net charge-offs		(676)		(181)		—		(857)
Provision		2,500		181		47		2,728
Benefit attributable to FDIC loss share agreements		—		—		—		—
Total provision for loan losses charged to operations		2,500		181		47		2,728
Provision for loan losses recorded through the FDIC loss share receivable		—		—		—		—
Reduction due to loan removals		—		—		(172)		(172)
Balance at end of period	$	36,939	$	—	$	3,752	$	40,691
Three Months Ended June 30, 2015:
Balance at beginning of period	$	33,538	$	—	$	4,717	$	38,255
Loans charged-off		(1,680)		(558)		—		(2,238)
Recoveries of loans previously charged off (1)		548		25		—		573
Net charge-offs		(1,132)		(533)		—		(1,665)
Provision		2,376		533		236		3,145
Benefit attributable to FDIC loss share agreements		—		—		—		—
Total provision for loan losses charged to operations		2,376		533		236		3,145
Provision for loan losses recorded through the FDIC loss share receivable		—		—		—		—
Reduction due to loan removals		—		—		(264)		(264)
Balance at end of period	$	34,782	$	—	$	4,689	$	39,471


	Non-acquired		Acquired Non-Credit		Acquired Credit
(Dollars in thousands)	Loans		Impaired Loans		Impaired Loans		Total
Six Months Ended June 30, 2016:
Balance at beginning of period	$	34,090	$	—	$	3,706	$	37,796
Loans charged-off		(3,276)		(529)		—		(3,805)
Recoveries of loans previously charged off (1)		1,645		141		—		1,786
Net charge-offs		(1,631)		(388)		—		(2,019)
Provision		4,480		388		395		5,263
Benefit attributable to FDIC loss share agreements		—		—		23		23
Total provision for loan losses charged to operations		4,480		388		418		5,286
Provision for loan losses recorded through the FDIC loss share receivable		—		—		(23)		(23)
Reduction due to loan removals		—		—		(349)		(349)
Balance at end of period	$	36,939	$	—	$	3,752	$	40,691
Six Months Ended June 30, 2015:
Balance at beginning of period	$	34,539	$	—	$	7,365	$	41,904
Loans charged-off		(2,676)		(2,369)		—		(5,045)
Recoveries of loans previously charged off (1)		1,598		50		—		1,648
Net charge-offs		(1,078)		(2,319)		—		(3,397)
Provision		1,321		2,319		302		3,942
Benefit attributable to FDIC loss share agreements		—		—		21		21
Total provision for loan losses charged to operations		1,321		2,319		323		3,963
Provision for loan losses recorded through the FDIC loss share receivable		—		—		(21)		(21)
Reduction due to loan removals		—		—		(2,978)		(2,978)
Balance at end of period	$	34,782	$	—	$	4,689	$	39,471

(1)

– Recoveries related to acquired credit impaired loans are recorded through other noninterest income on the consolidated statement of income and do not run through the allowance for loan losses.


	Unpaid		Recorded		Gross
	Contractual		Investment		Recorded		Total
	Principal		With No		Investment		Recorded		Related
(Dollars in thousands)	Balance		Allowance		With Allowance		Investment		Allowance
June 30, 2016
Commercial real estate:
Construction and land development	$	8,286	$	798	$	3,295	$	4,093	$	752
Commercial non-owner occupied		1,669		337		882		1,219		202
Commercial owner occupied		10,784		4,988		1,984		6,972		67
Consumer real estate:
Consumer owner occupied		5,420		2,333		1,634		3,967		55
Home equity loans		3,024		812		1,365		2,177		38
Commercial and industrial		1,891		259		508		767		14
Other income producing property		5,838		492		4,508		5,000		375
Consumer		334		—		128		128		4
Other loans		—		—		—		—		—
Total	$	37,246	$	10,019	$	14,304	$	24,323	$	1,507
December 31, 2015
Commercial real estate:
Construction and land development	$	9,931	$	1,004	$	5,276	$	6,280	$	615
Commercial non-owner occupied		2,909		233		1,219		1,452		34
Commercial owner occupied		11,516		4,134		3,591		7,725		101
Consumer real estate:
Consumer owner occupied		9,001		3,505		4,044		7,549		138
Home equity loans		483		186		123		309		3
Commercial and industrial		2,641		273		1,214		1,487		279
Other income producing property		5,763		112		4,779		4,891		422
Consumer		155		—		102		102		3
Other loans		611		—		423		423		12
Total	$	43,010	$	9,447	$	20,771	$	30,218	$	1,607
June 30, 2015
Commercial real estate:
Construction and land development	$	7,728	$	1,721	$	3,389	$	5,110	$	591
Commercial non-owner occupied		3,987		1,649		961		2,610		27
Commercial owner occupied		15,589		7,301		3,670		10,971		81
Consumer real estate:
Consumer owner occupied		7,157		3,738		2,584		6,322		118
Home equity loans		347		198		36		234		1
Commercial and industrial		1,903		309		702		1,011		19
Other income producing property		5,620		122		4,667		4,789		472
Consumer		117		—		69		69		2
Total	$	42,448	$	15,038	$	16,078	$	31,116	$	1,311


	Three Months Ended June 30,
	2016				2015
	Average				Average
	Investment in		Interest Income		Investment in		Interest Income
(Dollars in thousands)	Impaired Loans		Recognized		Impaired Loans		Recognized
Commercial real estate:
Construction and land development	$	5,182	$	8	$	5,258	$	30
Commercial non-owner occupied		1,177		11		3,188		13
Commercial owner occupied		7,337		6		9,634		134
Consumer real estate:
Consumer owner occupied		5,805		—		6,707		25
Home equity loans		2,680		4		242		1
Commercial and industrial		822		6		959		11
Other income producing property		5,197		23		4,728		43
Consumer		135		—		66		—
Other loans		423		—		—		—
Total Impaired Loans	$	28,758	$	58	$	30,782	$	257


	Six Months Ended June 30,
	2016				2015
	Average				Average
	Investment in		Interest Income		Investment in		Interest Income
(Dollars in thousands)	Impaired Loans		Recognized		Impaired Loans		Recognized
Commercial real estate:
Construction and land development	$	5,187	$	57	$	4,981	$	54
Commercial non-owner occupied		1,335		26		3,110		25
Commercial owner occupied		7,348		80		10,065		166
Consumer real estate:
Consumer owner occupied		5,758		46		4,644		53
Home equity loans		1,243		12		132		3
Commercial and industrial		1,127		85		960		18
Other income producing property		4,946		30		5,143		79
Consumer		115		1		65		1
Other loans		211		2		—		—
Total Impaired Loans	$	27,270	$	339	$	29,100	$	399


	June 30,		December 31,		June 30,
(Dollars in thousands)	2016		2015		2015
Non-acquired loans:
Commercial non-owner occupied real estate:
Construction and land development	$	533,219	$	401,979	$	368,954
Commercial non-owner occupied		586,828		487,777		351,524
Total commercial non-owner occupied real estate		1,120,047		889,756		720,478
Consumer real estate:
Consumer owner occupied		1,109,667		1,018,984		906,973
Home equity loans		345,957		319,255		300,074
Total consumer real estate		1,455,624		1,338,239		1,207,047
Commercial owner occupied real estate		1,083,051		1,033,398		975,701
Commercial and industrial		611,901		503,808		448,247
Other income producing property		181,703		175,848		163,441
Consumer		272,957		233,104		209,544
Other loans		91,592		46,573		63,941
Total non-acquired loans		4,816,875		4,220,726		3,788,399
Less allowance for loan losses		(36,939)		(34,090)		(34,782)
Non-acquired loans, net	$	4,779,936	$	4,186,636	$	3,753,617


	Construction		Commercial		Commercial		Consumer						Other Income
	& Land		Non-owner		Owner		Owner		Home		Commercial		Producing				Other
(Dollars in thousands)	Development		Occupied		Occupied		Occupied		Equity		& Industrial		Property		Consumer		Loans		Total
Three Months Ended June 30, 2016
Allowance for loan losses:
Balance, March 31, 2016	$	4,482	$	3,923	$	8,179	$	7,345	$	3,097	$	3,951	$	1,802	$	1,785	$	551	$	35,115
Charge-offs		(159)		—		(59)		(129)		(324)		(20)		(7)		(859)		—		(1,557)
Recoveries		442		15		14		17		87		55		35		216		—		881
Provision (benefit)		(100)		718		(131)		297		288		283		(18)		872		291		2,500
Balance, June 30, 2016	$	4,665	$	4,656	$	8,003	$	7,530	$	3,148	$	4,269	$	1,812	$	2,014	$	842	$	36,939
Loans individually evaluated for impairment	$	751	$	202	$	67	$	55	$	38	$	14	$	376	$	4	$	—	$	1,507
Loans collectively evaluated for impairment	$	3,914	$	4,454	$	7,936	$	7,475	$	3,110	$	4,255	$	1,436	$	2,010	$	842	$	35,432
Loans:
Loans individually evaluated for impairment	$	4,093	$	1,219	$	6,972	$	3,967	$	2,177	$	767	$	5,000	$	128	$	—	$	24,323
Loans collectively evaluated for impairment		529,126		585,609		1,076,079		1,105,700		343,780		611,134		176,703		272,829		91,592		4,792,552
Total non-acquired loans	$	533,219	$	586,828	$	1,083,051	$	1,109,667	$	345,957	$	611,901	$	181,703	$	272,957	$	91,592	$	4,816,875
Three Months Ended June 30, 2015
Allowance for loan losses:
Balance , March 31, 2015	$	5,399	$	3,131	$	7,871	$	7,041	$	2,785	$	3,460	$	1,980	$	1,422	$	449	$	33,538
Charge-offs		(55)		(72)		(546)		(44)		(122)		(116)		(11)		(714)		—		(1,680)
Recoveries		94		21		9		20		67		67		55		215		—		548
Provision (benefit)		(440)		(42)		1,350		108		138		572		(5)		685		10		2,376
Balance, June 30, 2015	$	4,998	$	3,038	$	8,684	$	7,125	$	2,868	$	3,983	$	2,019	$	1,608	$	459	$	34,782
Loans individually evaluated for impairment	$	591	$	27	$	81	$	118	$	1	$	19	$	472	$	2	$	—	$	1,311
Loans collectively evaluated for impairment	$	4,407	$	3,011	$	8,603	$	7,007	$	2,867	$	3,964	$	1,547	$	1,606	$	459	$	33,471
Loans:
Loans individually evaluated for impairment	$	5,110	$	2,610	$	10,971	$	6,322	$	234	$	1,011	$	4,789	$	69	$	—	$	31,116
Loans collectively evaluated for impairment		363,844		348,914		964,730		900,651		299,840		447,236		158,652		209,475		63,941		3,757,283
Total non-acquired loans	$	368,954	$	351,524	$	975,701	$	906,973	$	300,074	$	448,247	$	163,441	$	209,544	$	63,941	$	3,788,399


	Construction		Commercial		Commercial		Consumer						Other Income
	& Land		Non-owner		Owner		Owner		Home		Commercial		Producing				Other
(Dollars in thousands)	Development		Occupied		Occupied		Occupied		Equity		& Industrial		Property		Consumer		Loans		Total
Six Months Ended June 30, 2016
Allowance for loan losses:
Balance, December 31, 2015	$	4,116	$	3,568	$	8,341	$	7,212	$	2,929	$	3,974	$	1,963	$	1,694	$	293	$	34,090
Charge-offs		(159)		—		(101)		(129)		(767)		(327)		(7)		(1,786)		—		(3,276)
Recoveries		607		31		21		98		175		103		39		571		—		1,645
Provision (benefit)		101		1,057		(258)		349		811		519		(183)		1,535		549		4,480
Balance, June 30, 2016	$	4,665	$	4,656	$	8,003	$	7,530	$	3,148	$	4,269	$	1,812	$	2,014	$	842	$	36,939
Six Months Ended June 30, 2015
Allowance for loan losses:
Balance, December 31, 2014	$	5,666	$	3,154	$	8,415	$	6,866	$	2,829	$	3,561	$	2,232	$	1,367	$	449	$	34,539
Charge-offs		(100)		(83)		(552)		(44)		(208)		(255)		(13)		(1,421)		—		(2,676)
Recoveries		134		29		16		45		110		666		66		532		—		1,598
Provision (benefit)		(702)		(62)		805		258		137		11		(266)		1,130		10		1,321
Balance, June 30, 2015	$	4,998	$	3,038	$	8,684	$	7,125	$	2,868	$	3,983	$	2,019	$	1,608	$	459	$	34,782


	Total Non-acquired Loans
	June 30,		December 31,		June 30,
(Dollars in thousands)	2016		2015		2015
Pass	$	4,665,729	$	4,077,013	$	3,624,075
Special mention		108,107		96,261		109,455
Substandard		43,039		47,430		54,847
Doubtful		—		22		22
	$	4,816,875	$	4,220,726	$	3,788,399


	30 - 59 Days		60 - 89 Days		90+ Days		Total				Total
(Dollars in thousands)	Past Due		Past Due		Past Due		Past Due		Current		Loans
June 30, 2016
Commercial real estate:
Construction and land development	$	332	$	192	$	1,063	$	1,587	$	531,632	$	533,219
Commercial non-owner occupied		2,511		—		137		2,648		584,180		586,828
Commercial owner occupied		1,897		164		1,563		3,624		1,079,427		1,083,051
Consumer real estate:
Consumer owner occupied		1,338		968		2,584		4,890		1,104,777		1,109,667
Home equity loans		1,113		443		1,154		2,710		343,247		345,957
Commercial and industrial		473		48		544		1,065		610,836		611,901
Other income producing property		517		614		176		1,307		180,396		181,703
Consumer		527		57		240		824		272,133		272,957
Other loans		—		—		—		—		91,592		91,592
	$	8,708	$	2,486	$	7,461	$	18,655	$	4,798,220	$	4,816,875
December 31, 2015
Commercial real estate:
Construction and land development	$	323	$	136	$	915	$	1,374	$	400,605	$	401,979
Commercial non-owner occupied		867		—		184		1,051		486,726		487,777
Commercial owner occupied		1,269		608		1,530		3,407		1,029,991		1,033,398
Consumer real estate:
Consumer owner occupied		1,503		308		3,149		4,960		1,014,024		1,018,984
Home equity loans		899		1,046		598		2,543		316,712		319,255
Commercial and industrial		173		166		234		573		503,235		503,808
Other income producing property		241		207		275		723		175,125		175,848
Consumer		351		136		395		882		232,222		233,104
Other loans		48		43		64		155		46,418		46,573
	$	5,674	$	2,650	$	7,344	$	15,668	$	4,205,058	$	4,220,726
June 30, 2015
Commercial real estate:
Construction and land development	$	230	$	88	$	1,345	$	1,663	$	367,291	$	368,954
Commercial non-owner occupied		1,058		430		1,604		3,092		348,432		351,524
Commercial owner occupied		2,061		724		4,211		6,996		968,705		975,701
Consumer real estate:
Consumer owner occupied		1,523		1,290		2,733		5,546		901,427		906,973
Home equity loans		803		62		480		1,345		298,729		300,074
Commercial and industrial		156		241		274		671		447,576		448,247
Other income producing property		31		196		716		943		162,498		163,441
Consumer		265		22		243		530		209,014		209,544
Other loans		79		31		41		151		63,790		63,941
	$	6,206	$	3,084	$	11,647	$	20,937	$	3,767,462	$	3,788,399


	Consumer Owner Occupied						Home Equity						Consumer
	June 30,		December 31,		June 30,		June 30,		December 31,		June 30,		June 30,		December 31,		June 30,
(Dollars in thousands)	2016		2015		2015		2016		2015		2015		2016		2015		2015
Pass	$	1,078,749	$	984,780	$	870,005	$	330,270	$	304,744	$	286,603	$	271,253	$	231,294	$	207,964
Special mention		17,814		17,777		18,679		8,341		8,171		7,634		752		771		894
Substandard		13,104		16,427		18,289		7,346		6,318		5,815		952		1,039		686
Doubtful		—		—		—		—		22		22		—		—		—
	$	1,109,667	$	1,018,984	$	906,973	$	345,957	$	319,255	$	300,074	$	272,957	$	233,104	$	209,544


	Other						Consumer Total
	June 30, 2016		December 31, 2015		June 30, 2015		June 30, 2016		December 31, 2015		June 30, 2015
Pass	$	91,592	$	46,573	$	63,941	$	1,771,864	$	1,567,391	$	1,428,513
Special mention		—		—		—		26,907		26,719		27,207
Substandard		—		—		—		21,402		23,784		24,790
Doubtful		—		—		—		—		22		22
	$	91,592	$	46,573	$	63,941	$	1,820,173	$	1,617,916	$	1,480,532


	Construction & Development						Commercial Non-owner Occupied						Commercial Owner Occupied
	June 30,		December 31,		June 30,		June 30,		December 31,		June 30,		June 30,		December 31,		June 30,
(Dollars in thousands)	2016		2015		2015		2016		2015		2015		2016		2015		2015
Pass	$	518,537	$	382,167	$	344,314	$	569,815	$	471,466	$	331,279	$	1,041,512	$	994,442	$	927,678
Special mention		9,230		13,633		16,561		14,859		13,912		16,885		31,631		29,478		34,974
Substandard		5,452		6,179		8,079		2,154		2,399		3,360		9,908		9,478		13,049
Doubtful		—		—		—		—		—		—		—		—		—
	$	533,219	$	401,979	$	368,954	$	586,828	$	487,777	$	351,524	$	1,083,051	$	1,033,398	$	975,701


	Commercial & Industrial						Other Income Producing Property						Commercial Total
	June 30,		December 31,		June 30,		June 30,		December 31,		June 30,		June 30,		December 31,		June 30,
	2016		2015		2015		2016		2015		2015		2016		2015		2015
Pass	$	596,879	$	497,572	$	442,354	$	167,122	$	163,975	$	149,937	$	2,893,865	$	2,509,622	$	2,195,562
Special mention		13,441		4,472		4,497		12,039		8,047		9,331		81,200		69,542		82,248
Substandard		1,581		1,764		1,396		2,542		3,826		4,173		21,637		23,646		30,057
Doubtful		—		—		—		—		—		—		—		—		—
	$	611,901	$	503,808	$	448,247	$	181,703	$	175,848	$	163,441	$	2,996,702	$	2,602,810	$	2,307,867


	June 30,		December 31,		June 30,
(Dollars in thousands)	2016		2015		2015
FASB ASC Topic 310-30 acquired loans:
Commercial loans greater than or equal to $1 million-CBT	$	11,260	$	12,628	$	15,373
Commercial real estate		225,460		255,430		288,756
Commercial real estate—construction and development		48,274		54,272		59,819
Residential real estate		285,518		313,319		348,687
Consumer		64,114		70,734		77,083
Commercial and industrial		27,961		31,193		38,894
Single pay		—		—		58
Total FASB ASC Topic 310-30 acquired loans		662,587		737,576		828,670
Less allowance for loan losses		(3,752)		(3,706)		(4,689)
FASB ASC Topic 310-30 acquired loans, net	$	658,835	$	733,870	$	823,981


	June 30,		December 31,		June 30,
(Dollars in thousands)	2016		2015		2015
Contractual principal and interest	$	861,401	$	968,857	$	1,093,583
Non-accretable difference		(23,294)		(29,743)		(64,121)
Cash flows expected to be collected		838,107		939,114		1,029,462
Accretable yield		(175,520)		(201,538)		(200,792)
Carrying value	$	662,587	$	737,576	$	828,670
Allowance for acquired loan losses	$	(3,752)	$	(3,706)	$	(4,689)


	Six Months Ended June 30,
(Dollars in thousands)	2016		2015
Balance at beginning of period	$	201,538	$	306,826
Accretion		(39,522)		(51,220)
Reclass of nonaccretable difference due to improvement in expected cash flows		13,146		15,401
Other changes, net		358		(70,215)
Balance at end of period	$	175,520	$	200,792


	Commercial				Commercial
	Loans Greater				Real Estate-
	Than or Equal		Commercial		Construction and		Residential				Commercial
(Dollars in thousands)	to $1 Million-CBT		Real Estate		Development		Real Estate		Consumer		and Industrial		Single Pay		Total
Three Months Ended June 30, 2016
Allowance for loan losses:
Balance, March 31, 2016	$	—	$	46	$	154	$	2,863	$	606	$	208	$	—	$	3,877
Provision for loan losses before benefit attributable to FDIC loss share agreements		—		—		—		(165)		217		(5)		—		47
Benefit attributable to FDIC loss share agreements		—		—		—		—		—		—		—		—
Total provision for loan losses charged to operations		—		—		—		(165)		217		(5)		—		47
Provision for loan losses recorded through the FDIC loss share receivable		—		—		—		—		—		—		—		—
Reduction due to loan removals		—		(11)		(3)		(106)		(45)		(7)		—		(172)
Balance, June 30, 2016	$	—	$	35	$	151	$	2,592	$	778	$	196	$	—	$	3,752
Loans individually evaluated for impairment	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—
Loans collectively evaluated for impairment	$	—	$	35	$	151	$	2,592	$	778	$	196	$	—	$	3,752
Loans:*
Loans individually evaluated for impairment	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—
Loans collectively evaluated for impairment		11,260		225,460		48,274		285,518		64,114		27,961		—		662,587
Total acquired credit impaired loans	$	11,260	$	225,460	$	48,274	$	285,518	$	64,114	$	27,961	$	—	$	662,587

Three Months Ended June 30, 2015
Allowance for loan losses:
Balance , March 31, 2015	$	(64)	$	549	$	400	$	3,320	$	244	$	219	$	49	$	4,717
Provision for loan losses before benefit attributable to FDIC loss share agreements		—		—		1		2		233		—		—		236
Benefit attributable to FDIC loss share agreements		—		—		—		—		—		—		—		—
Total provision for loan losses charged to operations		—		—		1		2		233		—		—		236
Provision for loan losses recorded through the FDIC loss share receivable		—		—		—		—		—		—		—		—
Reduction due to loan removals		(2)		(17)		(57)		(138)		(28)		(22)		—		(264)
Balance, June 30, 2015	$	(66)	$	532	$	344	$	3,184	$	449	$	197	$	49	$	4,689
Loans individually evaluated for impairment	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—
Loans collectively evaluated for impairment	$	(66)	$	532	$	344	$	3,184	$	449	$	197	$	49	$	4,689
Loans:*
Loans individually evaluated for impairment	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—
Loans collectively evaluated for impairment		15,373		288,756		59,819		348,687		77,083		38,894		58		828,670
Total acquired credit impaired loans	$	15,373	$	288,756	$	59,819	$	348,687	$	77,083	$	38,894	$	58	$	828,670


	Commercial				Commercial
	Loans Greater				Real Estate-
	Than or Equal		Commercial		Construction and		Residential				Commercial
(Dollars in thousands)	to $1 Million-CBT		Real Estate		Development		Real Estate		Consumer		and Industrial		Single Pay		Total
Six Months Ended June 30, 2016
Allowance for loan losses:
Balance, December 31, 2015	$	—	$	56	$	177	$	2,986	$	313	$	174	$	—	$	3,706
Provision for loan losses before benefit attributable to FDIC loss share agreements		—		1		—		(180)		534		40		—		395
Benefit attributable to FDIC loss share agreements		—		—		—		23		—		—		—		23
Total provision for loan losses charged to operations		—		1		—		(157)		534		40		—		418
Provision for loan losses recorded through the FDIC loss share receivable		—		—		—		(23)		—		—		—		(23)
Reduction due to loan removals		—		(22)		(26)		(214)		(69)		(18)		—		(349)
Balance, June 30, 2016	$	—	$	35	$	151	$	2,592	$	778	$	196	$	—	$	3,752
Six Months Ended June 30, 2015
Allowance for loan losses:
Balance, December 31, 2014	$	135	$	1,444	$	336	$	4,387	$	275	$	718	$	70	$	7,365
Provision for loan losses before benefit attributable to FDIC loss share agreements		—		3		10		21		391		(122)		(1)		302
Benefit attributable to FDIC loss share agreements		—		—		—		—		(107)		127		1		21
Total provision for loan losses charged to operations		—		3		10		21		284		5		—		323
Provision for loan losses recorded through the FDIC loss share receivable		—		—		—		—		107		(127)		(1)		(21)
Reduction due to loan removals		(201)		(915)		(2)		(1,224)		(217)		(399)		(20)		(2,978)
Balance, June 30, 2015	$	(66)	$	532	$	344	$	3,184	$	449	$	197	$	49	$	4,689

*— The carrying value of acquired credit impaired loans includes a non accretable difference which is primarily associated with the assessment of credit quality of acquired loans.


	Commercial Loans Greater												Commercial Real Estate—
	Than or Equal to												Construction and
	$1 million-CBT						Commercial Real Estate						Development
	June 30,		December 31,		June 30,		June 30,		December 31,		June 30,		June 30,		December 31,		June 30,
(Dollars in thousands)	2016		2015		2015		2016		2015		2015		2016		2015		2015
Pass	$	9,891	$	11,238	$	11,134	$	168,431	$	177,656	$	188,260	$	21,729	$	26,308	$	27,777
Special mention		1,014		1,018		1,044		32,446		37,607		31,654		14,194		14,532		12,666
Substandard		355		372		3,195		24,583		40,167		68,842		12,351		13,432		19,376
Doubtful		—		—		—		—		—		—		—		—		—
	$	11,260	$	12,628	$	15,373	$	225,460	$	255,430	$	288,756	$	48,274	$	54,272	$	59,819


	Residential Real Estate						Consumer						Commercial & Industrial
	June 30,		December 31,		June 30,		June 30,		December 31,		June 30,		June 30,		December 31,		June 30,
	2016		2015		2015		2016		2015		2015		2016		2015		2015
Pass	$	152,575	$	166,309	$	174,893	$	9,379	$	10,703	$	6,099	$	19,296	$	22,358	$	23,956
Special mention		56,845		63,341		68,017		21,401		23,331		27,079		4,598		2,549		2,428
Substandard		76,098		83,669		105,777		33,334		36,700		43,905		4,067		6,286		12,510
Doubtful		—		—		—		—		—		—		—		—		—
	$	285,518	$	313,319	$	348,687	$	64,114	$	70,734	$	77,083	$	27,961	$	31,193	$	38,894


							Total Acquired
	Single Pay						Credit Impaired Loans
	June 30,		December 31,		June 30,		June 30,		December 31,		June 30,
	2016		2015		2015		2016		2015		2015
Pass	$	—	$	—	$	43	$	381,301	$	414,572	$	432,162
Special mention		—		—		—		130,498		142,378		142,888
Substandard		—		—		15		150,788		180,626		253,620
Doubtful		—		—		—		—		—		—
	$	—	$	—	$	58	$	662,587	$	737,576	$	828,670


	30 - 59 Days		60 - 89 Days		90+ Days		Total				Total
(Dollars in thousands)	Past Due		Past Due		Past Due		Past Due		Current		Loans
June 30, 2016
Commercial loans greater than or equal to $1 million-CBT	$	—	$	—	$	—	$	—	$	11,260	$	11,260
Commercial real estate		357		279		4,018		4,654		220,806		225,460
Commercial real estate—construction and development		507		43		1,976		2,526		45,748		48,274
Residential real estate		4,585		1,695		6,199		12,479		273,039		285,518
Consumer		926		222		1,676		2,824		61,290		64,114
Commercial and industrial		26		90		648		764		27,197		27,961
Single pay		—		—		—		—		—		—
	$	6,401	$	2,329	$	14,517	$	23,247	$	639,340	$	662,587
December 31, 2015
Commercial loans greater than or equal to $1 million-CBT	$	—	$	—	$	—	$	—	$	12,628	$	12,628
Commercial real estate		1,118		426		5,624		7,168		248,262		255,430
Commercial real estate—construction and development		784		367		2,162		3,313		50,959		54,272
Residential real estate		4,705		1,155		8,095		13,955		299,364		313,319
Consumer		1,756		380		2,085		4,221		66,513		70,734
Commercial and industrial		272		137		846		1,255		29,938		31,193
Single pay		—		—		—		—		—		—
	$	8,635	$	2,465	$	18,812	$	29,912	$	707,664	$	737,576
June 30, 2015
Commercial loans greater than or equal to $1 million-CBT	$	—	$	—	$	2,630	$	2,630	$	12,743	$	15,373
Commercial real estate		1,617		120		11,590		13,327		275,429		288,756
Commercial real estate—construction and development		1,900		300		4,941		7,141		52,678		59,819
Residential real estate		4,458		1,929		11,802		18,189		330,498		348,687
Consumer		1,696		775		2,332		4,803		72,280		77,083
Commercial and industrial		748		277		4,894		5,919		32,975		38,894
Single pay		—		—		—		—		58		58
	$	10,419	$	3,401	$	38,189	$	52,009	$	776,661	$	828,670


	June 30,		December 31,		June 30,
(Dollars in thousands)	2016		2015		2015
Commercial non-owner occupied real estate:
Construction and land development	$	1,080	$	1,090	$	1,976
Commercial non-owner occupied		528		184		1,145
Total commercial non-owner occupied real estate		1,608		1,274		3,121
Consumer real estate:
Consumer owner occupied		6,705		7,766		6,398
Home equity loans		2,386		1,769		1,198
Total consumer real estate		9,091		9,535		7,596
Commercial owner occupied real estate		2,242		3,056		3,421
Commercial and industrial		360		515		497
Other income producing property		1,007		746		922
Consumer		763		659		337
Restructured loans		2,851		2,662		8,193
Total loans on nonaccrual status	$	17,922	$	18,447	$	24,087


	June 30,		December 31,		June 30,
(Dollars in thousands)	2016		2015		2015
FASB ASC Topic 310-20 acquired loans:
Commercial non-owner occupied real estate:
Construction and land development	$	12,516	$	13,849	$	17,762
Commercial non-owner occupied		36,904		40,103		43,123
Total commercial non-owner occupied real estate		49,420		53,952		60,885
Consumer real estate:
Consumer owner occupied		466,479		518,107		574,697
Home equity loans		177,946		190,968		210,734
Total consumer real estate		644,425		709,075		785,431
Commercial owner occupied real estate		32,267		39,220		49,334
Commercial and industrial		15,598		25,475		31,762
Other income producing property		44,873		51,169		58,987
Consumer		155,303		170,647		185,273
Total FASB ASC Topic 310-20 acquired loans	$	941,886	$	1,049,538	$	1,171,672

The following tables present a disaggregated analysis of activity in the allowance for loan losses and loan balances for acquired non-credit impaired loans:


	Construction		Commercial		Commercial		Consumer						Other Income
	& Land		Non-owner		Owner		Owner		Home		Commercial		Producing
(Dollars in thousands)	Development		Occupied		Occupied		Occupied		Equity		& Industrial		Property		Consumer		Total
Three Months Ended June 30, 2016
Allowance for loan losses:
Balance at beginning of period	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—
Charge-offs		—		—		—		—		(42)		(4)		—		(186)		(232)
Recoveries		1		—		—		3		24		—		—		23		51
Provision (benefit)		(1)		—		—		(3)		18		4		—		163		181
Balance, June 30, 2016	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—

Loans individually evaluated for impairment	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—
Loans collectively evaluated for impairment	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—

Loans:
Loans individually evaluated for impairment	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—
Loans collectively evaluated for impairment		12,516		36,904		32,267		466,479		177,946		15,598		44,873		155,303		941,886
Total acquired non-credit impaired loans	$	12,516	$	36,904	$	32,267	$	466,479	$	177,946	$	15,598	$	44,873	$	155,303	$	941,886
Three Months Ended June 30, 2015
Allowance for loan losses:
Balance at beginning of period	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—
Charge-offs		—		—		—		(39)		(331)		(10)		—		(178)		(558)
Recoveries		1		—		—		—		14		10		—		—		25
Provision (benefit)		(1)		—		—		39		317		—		—		178		533
Balance, June 30, 2015	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—

Loans individually evaluated for impairment	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—
Loans collectively evaluated for impairment	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—

Loans:
Loans individually evaluated for impairment	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—
Loans collectively evaluated for impairment		17,762		43,123		49,334		574,697		210,734		31,762		58,987		185,273		1,171,672
Total acquired non-credit impaired loans	$	17,762	$	43,123	$	49,334	$	574,697	$	210,734	$	31,762	$	58,987	$	185,273	$	1,171,672


	Construction		Commercial		Commercial		Consumer						Other Income
	& Land		Non-owner		Owner		Owner		Home		Commercial		Producing
(Dollars in thousands)	Development		Occupied		Occupied		Occupied		Equity		& Industrial		Property		Consumer		Total
Six Months Ended June 30, 2016
Allowance for loan losses:
Balance, December 31, 2015	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—
Charge-offs		—		—		—		—		(186)		(7)		—		(336)		(529)
Recoveries		2		—		—		6		108		2		1		22		141
Provision (benefit)		(2)		—		—		(6)		78		5		(1)		314		388
Balance, June 30, 2016	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—
Six Months Ended June 30, 2015
Allowance for loan losses:
Balance, December 31, 2014	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—
Charge-offs		—		—		—		(367)		(1,381)		(113)		(4)		(504)		(2,369)
Recoveries		2		—		—		5		17		15		1		10		50
Provision (benefit)		(2)		—		—		362		1,364		98		3		494		2,319
Balance, June 30, 2015	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—


	Total Acquired
	Non-credit Impaired Loans
	June 30,		December 31,		June 30,
(Dollars in thousands)	2016		2015		2015
Pass	$	915,891	$	1,022,135	$	1,139,469
Special mention		7,905		7,369		9,041
Substandard		18,090		20,034		23,162
Doubtful		—		—		—
	$	941,886	$	1,049,538	$	1,171,672


	30 - 59 Days		60 - 89 Days		90+ Days		Total				Total
(Dollars in thousands)	Past Due		Past Due		Past Due		Past Due		Current		Loans
June 30, 2016
Commercial real estate:
Construction and land development	$	—	$	181	$	21	$	202	$	12,314	$	12,516
Commercial non-owner occupied		—		—		—		—		36,904		36,904
Commercial owner occupied		—		—		306		306		31,961		32,267
Consumer real estate:
Consumer owner occupied		487		210		200		897		465,582		466,479
Home equity loans		234		98		1,132		1,464		176,482		177,946
Commercial and industrial		8		9		—		17		15,581		15,598
Other income producing property		—		—		—		—		44,873		44,873
Consumer		508		116		552		1,176		154,127		155,303
	$	1,237	$	614	$	2,211	$	4,062	$	937,824	$	941,886
December 31, 2015
Commercial real estate:
Construction and land development	$	—	$	21	$	48	$	69	$	13,780	$	13,849
Commercial non-owner occupied		—		—		—		—		40,103		40,103
Commercial owner occupied		120		176		44		340		38,880		39,220
Consumer real estate:
Consumer owner occupied		694		4		688		1,386		516,721		518,107
Home equity loans		897		412		482		1,791		189,177		190,968
Commercial and industrial		1		1		5		7		25,468		25,475
Other income producing property		—		—		7		7		51,162		51,169
Consumer		257		270		797		1,324		169,323		170,647
	$	1,969	$	884	$	2,071	$	4,924	$	1,044,614	$	1,049,538
June 30, 2015
Commercial real estate:
Construction and land development	$	1	$	39	$	—	$	40	$	17,722	$	17,762
Commercial non-owner occupied		—		—		—		—		43,123		43,123
Commercial owner occupied		380		—		39		419		48,915		49,334
Consumer real estate:
Consumer owner occupied		826		105		2,300		3,231		571,466		574,697
Home equity loans		591		164		577		1,332		209,402		210,734
Commercial and industrial		4		—		220		224		31,538		31,762
Other income producing property		109		—		89		198		58,789		58,987
Consumer		427		112		598		1,137		184,136		185,273
	$	2,338	$	420	$	3,823	$	6,581	$	1,165,091	$	1,171,672


	June 30,		December 31,		June 30,
(Dollars in thousands)	2016		2015		2015
Commercial non-owner occupied real estate:
Construction and land development	$	99	$	37	$	—
Commercial non-owner occupied		—		—		100
Total commercial non-owner occupied real estate		99		37		100
Consumer real estate:
Consumer owner occupied		1,056		976		2,346
Home equity loans		1,607		1,103		1,082
Total consumer real estate		2,663		2,079		3,428
Commercial owner occupied real estate		306		44		39
Commercial and industrial		1		1		226
Other income producing property		153		168		302
Consumer		1,216		1,435		1,078
Total loans on nonaccrual status	$	4,438	$	3,764	$	5,173


							Commercial Non-owner
	Construction & Development						Occupied						Commercial Owner Occupied
	June 30,		December 31,		June 30,		June 30,		December 31,		June 30,		June 30,		December 31,		June 30,
(Dollars in thousands)	2016		2015		2015		2016		2015		2015		2016		2015		2015
Pass	$	11,432	$	12,935	$	16,454	$	30,621	$	33,485	$	36,441	$	31,739	$	38,623	$	49,217
Special mention		230		109		118		371		637		408		222		377		78
Substandard		854		805		1,190		5,912		5,981		6,274		306		220		39
Doubtful		—		—		—		—		—		—		—		—		—
	$	12,516	$	13,849	$	17,762	$	36,904	$	40,103	$	43,123	$	32,267	$	39,220	$	49,334


							Other Income Producing
	Commercial & Industrial						Property						Commercial Total
	June 30,		December 31,		June 30,		June 30,		December 31,		June 30,		June 30,		December 31,		June 30,
	2016		2015		2015		2016		2015		2015		2016		2015		2015
Pass	$	14,645	$	24,621	$	30,641	$	43,869	$	49,783	$	57,578	$	132,306	$	159,447	$	190,331
Special mention		129		166		384		279		592		439		1,231		1,881		1,427
Substandard		824		688		737		725		794		970		8,621		8,488		9,210
Doubtful		—		—		—		—		—		—		—		—		—
	$	15,598	$	25,475	$	31,762	$	44,873	$	51,169	$	58,987	$	142,158	$	169,816	$	200,968


	Consumer Owner Occupied						Home Equity						Consumer
	June 30,		December 31,		June 30,		June 30,		December 31,		June 30,		June 30,		December 31,		June 30,
(Dollars in thousands)	2016		2015		2015		2016		2015		2015		2016		2015		2015
Pass	$	463,107	$	514,817	$	569,080	$	168,079	$	180,472	$	197,804	$	152,399	$	167,399	$	182,254
Special mention		744		557		1,518		5,330		4,202		5,482		600		729		614
Substandard		2,628		2,733		4,099		4,537		6,294		7,448		2,304		2,519		2,405
Doubtful		—		—		—		—		—		—		—		—		—
	$	466,479	$	518,107	$	574,697	$	177,946	$	190,968	$	210,734	$	155,303	$	170,647	$	185,273


	Consumer Total
	June 30,		December 31,		June 30,
	2016		2015		2015
Pass	$	783,585	$	862,688	$	949,138
Special mention		6,674		5,488		7,614
Substandard		9,469		11,546		13,952
Doubtful		—		—		—
	$	799,728	$	879,722	$	970,704