Loans (Tables)

3 Months Ended

Mar. 31, 2017

Schedule of Recorded Investment in Past Due Loans by Class



							Total Loans
	30 - 59		60 - 89		> 90		30 or More
	Days		Days		Days		Days		Current		Non-accrual		Total
As of March 31, 2017	Past Due		Past Due		Past Due		Past Due		Loans		Loans		Loans
Real estate
Commercial	$	4,936	$	776	$	322	$	6,034	$	1,784,284	$	29,336	$	1,819,654
Construction:
Land acquisition & development	398		165		—		563		194,943		4,906		200,412
Residential	1,418		—		706		2,124		141,288		440		143,852
Commercial	231		—		—		231		116,542		4,381		121,154
Total construction loans	2,047		165		706		2,918		452,773		9,727		465,418
Residential	7,487		463		1,091		9,041		988,838		6,166		1,004,045
Agricultural	1,014		—		322		1,336		164,724		1,689		167,749
Total real estate loans	15,484		1,404		2,441		19,329		3,390,619		46,918		3,456,866
Consumer:
Indirect consumer	5,742		1,525		516		7,783		753,337		1,357		762,477
Other consumer	794		425		59		1,278		143,881		284		145,443
Credit card	628		264		630		1,522		63,719		—		65,241
Total consumer loans	7,164		2,214		1,205		10,583		960,937		1,641		973,161
Commercial	3,176		1,733		711		5,620		787,125		25,096		817,841
Agricultural	2,738		83		170		2,991		121,576		925		125,492
Other, including overdrafts	—		—		—		—		3,182		—		3,182
Loans held for investment	28,562		5,434		4,527		38,523		5,263,439		74,580		5,376,542
Mortgage loans originated for sale	—		—		—		—		23,237		—		23,237
Total loans	$	28,562	$	5,434	$	4,527	$	38,523	$	5,286,676	$	74,580	$	5,399,779



							Total Loans
	30 - 59		60 - 89		> 90		30 or More
	Days		Days		Days		Days		Current		Non-accrual		Total
As of December 31, 2016	Past Due		Past Due		Past Due		Past Due		Loans		Loans		Loans
Real estate
Commercial	$	7,307	$	1,099	$	303	$	8,709	$	1,799,525	$	26,211	$	1,834,445
Construction:
Land acquisition & development	633		352		279		1,264		202,223		5,025		208,512
Residential	931		264		—		1,195		146,245		456		147,896
Commercial	—		—		—		—		124,827		762		125,589
Total construction loans	1,564		616		279		2,459		473,295		6,243		481,997
Residential	3,986		1,280		702		5,968		1,014,990		6,435		1,027,393
Agricultural	341		287		—		628		165,293		4,327		170,248
Total real estate loans	13,198		3,282		1,284		17,764		3,453,103		43,216		3,514,083
Consumer:
Indirect consumer	8,425		2,329		712		11,466		740,163		780		752,409
Other consumer	1,322		235		167		1,724		146,006		357		148,087
Credit card	504		333		567		1,404		68,366		—		69,770
Total consumer loans	10,251		2,897		1,446		14,594		954,535		1,137		970,266
Commercial	3,171		727		734		4,632		767,878		25,432		797,942
Agricultural	1,518		362		14		1,894		127,956		3,008		132,858
Other, including overdrafts	—		1		311		312		1,289		—		1,601
Loans held for investment	28,138		7,269		3,789		39,196		5,304,761		72,793		5,416,750
Mortgage loans originated for sale	—		—		—		—		61,794		—		61,794
Total loans	$	28,138	$	7,269	$	3,789	$	39,196	$	5,366,555	$	72,793	$	5,478,544

Schedule of acquired loans with credit impairment

The following table displays the outstanding unpaid principal balance and accrual status of loans acquired with credit impairment as of March 31, 2017 and 2016:



As of March 31,	2017		2016

Outstanding balance	$	32,623	$	33,175

Carrying value
Loans on accrual status	18,920		21,064
Total carrying value	$	18,920	$	21,064

The following table summarizes changes in the accretable yield for loans acquired credit impaired for the three months ended March 31, 2017 and 2016:



	Three Months Ended March 31,
	2017			2016

Beginning balance	$	6,803		$	6,713
Additions	—			—
Accretion income	(605		)	(614		)
Reductions due to exit events	(570		)	(147		)
Reclassifications from nonaccretable differences	804			726
Ending balance	$	6,432		$	6,678

Schedule of Recorded Investment in Impaired Loans

The following tables present information on the Company’s recorded investment in impaired loans as of dates indicated:



As of March 31, 2017	Unpaid Total Principal Balance		Recorded Investment With No Allowance		Recorded Investment With Allowance		Total Recorded Investment		Related Allowance
Real estate:
Commercial	$	55,648	$	24,392	$	20,218	$	44,610	$	4,105
Construction:
Land acquisition & development	11,391		3,886		1,578		5,464		939
Residential	933		214		—		214		35
Commercial	4,734		228		4,267		4,495		2,870
Total construction loans	17,058		4,328		5,845		10,173		3,844
Residential	8,184		4,371		2,283		6,654		111
Agricultural	2,436		1,890		185		2,075		6
Total real estate loans	83,326		34,981		28,531		63,512		8,066
Commercial	40,135		14,760		18,319		33,079		7,176
Agricultural	1,188		691		464		1,155		223
Total	$	124,649	$	50,432	$	47,314	$	97,746	$	15,465



As of December 31, 2016	Unpaid Total Principal Balance		Recorded Investment With No Allowance		Recorded Investment With Allowance		Total Recorded Investment		Related Allowance
Real estate:
Commercial	$	57,017	$	24,410	$	21,420	$	45,830	$	2,847
Construction:
Land acquisition & development	12,084		4,330		1,813		6,143		826
Residential	1,555		219		619		838		1
Commercial	4,786		3,940		647		4,587		657
Total construction loans	18,425		8,489		3,079		11,568		1,484
Residential	8,222		4,074		2,470		6,544		253
Agricultural	5,069		4,509		181		4,690		4
Total real estate loans	88,733		41,482		27,150		68,632		4,588
Commercial	40,314		13,230		19,167		32,397		9,254
Agricultural	3,738		3,280		382		3,662		112
Total	$	132,785	$	57,992	$	46,699	$	104,691	$	13,954

The following table presents the average recorded investment in and income recognized on impaired loans for the periods indicated:



	Three Months Ended March 31,
	2017				2016
	Average Recorded Investment		Income Recognized		Average Recorded Investment		Income Recognized


Real estate:
Commercial	$	45,220	$	125	$	33,483	$	36
Construction:
Land acquisition & development	5,804		4		7,508		7
Residential	526		—		288		—
Commercial	4,541		43		1,067		—
Total construction loans	10,871		47		8,863		7
Residential	6,599		4		4,206		1
Agricultural	3,383		—		5,748		1
Total real estate loans	66,073		176		52,300		45
Commercial	32,738		49		23,379		15
Agricultural	2,409		2		856		—
Total	$	101,220	$	227	$	76,535	$	60

Schedule of Loans Renegotiated in Troubled Debt Restructurings



	Number of Notes	Type of Concession								Principal Balance at Restructure Date
Three Months Ended March 31, 2017	Number of Notes	Interest only period		Extension of term or amortization schedule		Interest rate adjustment		Other (1)		Principal Balance at Restructure Date
Commercial real estate	4	$	1,475	$	162	$	—	$	909	$	2,546
Commercial	13	495		1,968		—		4,981		7,444
Total loans restructured during period	17	$	1,970	$	2,130	$	—	$	5,890	$	9,990
(1) Other includes concessions that reduce or defer payments for a specified period of time and/or concessions that do not fit into other designated categories.

The Company considers a payment default to occur on troubled debt restructurings when the loan is 90 days or more past due or was placed on non-accrual status after the modification.

Schedule of Recorded Investment in Criticized Loans by Class and Credit Quality Indicator

The following tables present the Company’s recorded investment in criticized loans by class and credit quality indicator based on the most recent analysis performed as of the dates indicated:



As of March 31, 2017	Other Assets Especially Mentioned		Substandard		Doubtful		Total Criticized Loans
Real estate:
Commercial	$	73,394	$	90,127	$	12,118	$	175,639
Construction:
Land acquisition & development	16,793		6,754		1,400		24,947
Residential	2,043		2,724		620		5,387
Commercial	1,494		3,385		4,284		9,163
Total construction loans	20,330		12,863		6,304		39,497
Residential	4,616		11,766		922		17,304
Agricultural	4,595		14,517		—		19,112
Total real estate loans	102,935		129,273		19,344		251,552
Consumer:
Indirect consumer	471		2,096		76		2,643
Other consumer	586		962		213		1,761
Credit card	—		127		—		127
Total consumer loans	1,057		3,185		289		4,531
Commercial	33,368		54,963		18,029		106,360
Agricultural	7,446		12,926		747		21,119
Total	$	144,806	$	200,347	$	38,409	$	383,562



As of December 31, 2016	Other Assets Especially Mentioned		Substandard		Doubtful		Total Criticized Loans
Real estate:
Commercial	$	85,292	$	85,293	$	10,842	$	181,427
Construction:
Land acquisition & development	13,414		6,214		1,401		21,029
Residential	412		1,621		656		2,689
Commercial	1,555		6,344		664		8,563
Total construction loans	15,381		14,179		2,721		32,281
Residential	5,038		12,472		764		18,274
Agricultural	3,831		17,813		—		21,644
Total real estate loans	109,542		129,757		14,327		253,626
Consumer:
Indirect consumer	778		1,527		101		2,406
Other consumer	681		1,036		264		1,981
Total consumer loans	1,459		2,563		365		4,387
Commercial	46,402		29,281		21,240		96,923
Agricultural	6,178		10,724		404		17,306
Total	$	163,581	$	172,325	$	36,336	$	372,242