Allowance for Loan Losses, Allowance for Losses on Lending-Related Commitments and Impaired Loans Allowance for Loan Losses, Allowance for Losses on Lending-Related Commitments and Impaired Loans (Tables)

6 Months Ended

Jun. 30, 2014

Loans and Leases Receivable, Allowance [Abstract]

Schedule Of Aging Of The Company's Loan Portfolio

The tables below show the aging of the Company’s loan portfolio at June 30, 2014, December 31, 2013 and June 30, 2013:



As of June 30, 2014			90+ days and still accruing		60-89 days past due		30-59 days past due
(Dollars in thousands)	Nonaccrual								Current		Total Loans
Loan Balances:
Commercial
Commercial and industrial	$	6,216	$	—	$	4,165	$	21,610	$	1,980,489	$	2,012,480
Franchise	—		—		—		549		222,907		223,456
Mortgage warehouse lines of credit	—		—		—		1,680		146,531		148,211
Community Advantage—homeowners association	—		—		—		—		94,009		94,009
Aircraft	—		—		—		—		7,847		7,847
Asset-based lending	295		—		—		6,047		772,002		778,344
Tax exempt	—		—		—		—		208,913		208,913
Leases	—		—		—		36		144,399		144,435
Other	—		—		—		—		9,792		9,792
PCI - commercial ⁽¹⁾	—		1,452		—		224		11,267		12,943
Total commercial	6,511		1,452		4,165		30,146		3,598,156		3,640,430
Commercial real-estate:
Residential construction	—		—		—		18		29,941		29,959
Commercial construction	839		—		—		—		154,220		155,059
Land	2,367		—		614		4,502		98,444		105,927
Office	10,950		—		999		3,911		652,057		667,917
Industrial	5,097		—		899		690		610,954		617,640
Retail	6,909		—		1,334		2,560		686,292		697,095
Multi-family	689		—		244		4,717		630,519		636,169
Mixed use and other	9,470		309		5,384		12,300		1,350,976		1,378,439
PCI - commercial real-estate ⁽¹⁾	—		15,682		155		1,595		47,835		65,267
Total commercial real-estate	36,321		15,991		9,629		30,293		4,261,238		4,353,472
Home equity	5,804		—		1,392		3,324		703,122		713,642
Residential real estate	15,294		—		1,487		1,978		430,364		449,123
PCI - residential real estate ⁽¹⁾	—		988		111		—		1,683		2,782
Premium finance receivables
Commercial insurance loans	12,298		10,275		12,335		14,672		2,328,949		2,378,529
Life insurance loans	—		649		896		4,783		1,635,557		1,641,885
PCI - life insurance loans ⁽¹⁾	—		—		—		—		409,760		409,760
Consumer and other	1,116		73		558		600		157,828		160,175
PCI - consumer and other ⁽¹⁾	—		—		4		—		194		198
Total loans, net of unearned income, excluding covered loans	$	77,344	$	29,428	$	30,577	$	85,796	$	13,526,851	$	13,749,996
Covered loans	6,690		34,486		4,003		1,482		228,493		275,154
Total loans, net of unearned income	$	84,034	$	63,914	$	34,580	$	87,278	$	13,755,344	$	14,025,150


(1)	PCI loans represent loans acquired with evidence of credit quality deterioration since origination, in accordance with ASC 310-30. Loan agings are based upon contractually required payments.



As of December 31, 2013			90+ days and still accruing		60-89 days past due		30-59 days past due
(Dollars in thousands)	Nonaccrual								Current		Total Loans
Loan Balances:
Commercial
Commercial and industrial	$	10,143	$	—	$	4,938	$	7,404	$	1,813,721	$	1,836,206
Franchise	—		—		400		—		219,983		220,383
Mortgage warehouse lines of credit	—		—		—		—		67,470		67,470
Community Advantage—homeowners association	—		—		—		—		90,894		90,894
Aircraft	—		—		—		—		10,241		10,241
Asset-based lending	637		—		388		1,878		732,190		735,093
Tax exempt	—		—		—		—		161,239		161,239
Leases	—		—		—		788		109,043		109,831
Other	—		—		—		—		11,147		11,147
PCI - commercial ⁽¹⁾	—		274		156		1,685		9,068		11,183
Total commercial	10,780		274		5,882		11,755		3,224,996		3,253,687
Commercial real-estate
Residential construction	149		—		—		—		38,351		38,500
Commercial construction	6,969		—		—		505		129,232		136,706
Land	2,814		—		4,224		619		99,128		106,785
Office	10,087		—		2,265		3,862		626,027		642,241
Industrial	5,654		—		585		914		626,785		633,938
Retail	10,862		—		837		2,435		642,125		656,259
Multi-family	2,035		—		—		348		564,154		566,537
Mixed use and other	8,088		230		3,943		15,949		1,344,244		1,372,454
PCI - commercial real-estate ⁽¹⁾	—		18,582		3,540		5,238		49,255		76,615
Total commercial real-estate	46,658		18,812		15,394		29,870		4,119,301		4,230,035
Home equity	10,071		—		1,344		3,060		704,662		719,137
Residential real-estate	14,974		—		1,689		5,032		410,430		432,125
PCI - residential real-estate ⁽¹⁾	—		1,988		—		—		879		2,867
Premium finance receivables
Commercial insurance loans	10,537		8,842		6,912		24,094		2,117,180		2,167,565
Life insurance loans	—		—		2,524		1,808		1,495,460		1,499,792
PCI - life insurance loans ⁽¹⁾	—		—		—		—		423,906		423,906
Consumer and other	1,137		105		76		1,010		163,956		166,284
PCI - consumer and other ⁽¹⁾	—		181		—		—		1,023		1,204
Total loans, net of unearned income, excluding covered loans	$	94,157	$	30,202	$	33,821	$	76,629	$	12,661,793	$	12,896,602
Covered loans	9,425		56,282		5,877		7,937		266,910		346,431
Total loans, net of unearned income	$	103,582	$	86,484	$	39,698	$	84,566	$	12,928,703	$	13,243,033


(1)	PCI loans represent loans acquired with evidence of credit quality deterioration since origination, in accordance with ASC 310-30. Loan agings are based upon contractually required payments.



As of June 30, 2013			90+ days and still accruing		60-89 days past due		30-59 days past due
(Dollars in thousands)	Nonaccrual								Current		Total Loans
Loan Balances:
Commercial
Commercial and industrial	$	15,432	$	—	$	2,940	$	12,111	$	1,665,753	$	1,696,236
Franchise	—		—		—		450		201,790		202,240
Mortgage warehouse lines of credit	—		—		—		—		174,422		174,422
Community Advantage—homeowners association	—		—		—		—		83,003		83,003
Aircraft	—		—		—		—		13,174		13,174
Asset-based lending	1,816		100		2,305		4,949		676,531		685,701
Tax exempt	—		—		—		—		151,492		151,492
Leases	—		—		—		—		102,409		102,409
Other	—		—		—		—		98		98
PCI - commercial ⁽¹⁾	—		190		—		1,632		9,334		11,156
Total commercial	17,248		290		5,245		19,142		3,078,006		3,119,931
Commercial real-estate:
Residential construction	2,659		3,263		379		—		32,998		39,299
Commercial construction	7,857		—		1,271		70		128,845		138,043
Land	5,742		—		330		4,141		106,640		116,853
Office	6,324		—		4,210		2,720		584,503		597,757
Industrial	5,773		—		4,597		4,984		600,147		615,501
Retail	7,471		—		1,760		2,031		596,129		607,391
Multi-family	3,337		—		401		3,149		526,681		533,568
Mixed use and other	15,662		—		2,183		10,379		1,350,581		1,378,805
PCI - commercial real-estate ⁽¹⁾	—		6,466		3,430		6,226		51,289		67,411
Total commercial real-estate	54,825		9,729		18,561		33,700		3,977,813		4,094,628
Home equity	12,322		25		2,085		5,821		738,007		758,260
Residential real estate	10,213		—		1,896		1,836		368,696		382,641
PCI - residential real estate ⁽¹⁾	—		—		46		260		2,014		2,320
Premium finance receivables
Commercial insurance loans	13,605		6,671		6,592		11,386		2,127,480		2,165,734
Life insurance loans	16		1,212		7,896		—		1,337,573		1,346,697
PCI - life insurance loans ⁽¹⁾	—		—		—		—		474,450		474,450
Consumer and other	1,768		217		512		584		168,812		171,893
PCI - consumer and other ⁽¹⁾	—		28		—		—		310		338
Total loans, net of unearned income, excluding covered loans	$	109,997	$	18,172	$	42,833	$	72,729	$	12,273,161	$	12,516,892
Covered loans	3,982		97,000		10,568		4,852		338,200		454,602
Total loans, net of unearned income	$	113,979	$	115,172	$	53,401	$	77,581	$	12,611,361	$	12,971,494


(1)	PCI loans represent loans acquired with evidence of credit quality deterioration since origination, in accordance with ASC 310-30. Loan agings are based upon contractually required payments.

Summary Of Recorded Investment Based On Performance Of Loans By Class

The following table presents the recorded investment based on performance of loans by class, excluding covered loans, per the most recent analysis at June 30, 2014, December 31, 2013 and June 30, 2013:



	Performing						Non-performing						Total
(Dollars in thousands)	June 30, 2014		December 31, 2013		June 30, 2013		June 30, 2014		December 31, 2013		June 30, 2013		June 30, 2014		December 31, 2013		June 30, 2013
Loan Balances:
Commercial
Commercial and industrial	$	2,006,264	$	1,826,063	$	1,680,804	$	6,216	$	10,143	$	15,432	$	2,012,480	$	1,836,206	$	1,696,236
Franchise	223,456		220,383		202,240		—		—		—		223,456		220,383		202,240
Mortgage warehouse lines of credit	148,211		67,470		174,422		—		—		—		148,211		67,470		174,422
Community Advantage—homeowners association	94,009		90,894		83,003		—		—		—		94,009		90,894		83,003
Aircraft	7,847		10,241		13,174		—		—		—		7,847		10,241		13,174
Asset-based lending	778,049		734,456		683,785		295		637		1,916		778,344		735,093		685,701
Tax exempt	208,913		161,239		151,492		—		—		—		208,913		161,239		151,492
Leases	144,435		109,831		102,409		—		—		—		144,435		109,831		102,409
Other	9,792		11,147		98		—		—		—		9,792		11,147		98
PCI - commercial ⁽¹⁾	12,943		11,183		11,156		—		—		—		12,943		11,183		11,156
Total commercial	3,633,919		3,242,907		3,102,583		6,511		10,780		17,348		3,640,430		3,253,687		3,119,931
Commercial real-estate
Residential construction	29,959		38,351		33,377		—		149		5,922		29,959		38,500		39,299
Commercial construction	154,220		129,737		130,186		839		6,969		7,857		155,059		136,706		138,043
Land	103,560		103,971		111,111		2,367		2,814		5,742		105,927		106,785		116,853
Office	656,967		632,154		591,433		10,950		10,087		6,324		667,917		642,241		597,757
Industrial	612,543		628,284		609,728		5,097		5,654		5,773		617,640		633,938		615,501
Retail	690,186		645,397		599,920		6,909		10,862		7,471		697,095		656,259		607,391
Multi-family	635,480		564,502		530,231		689		2,035		3,337		636,169		566,537		533,568
Mixed use and other	1,368,660		1,364,136		1,363,143		9,779		8,318		15,662		1,378,439		1,372,454		1,378,805
PCI - commercial real-estate⁽¹⁾	65,267		76,615		67,411		—		—		—		65,267		76,615		67,411
Total commercial real-estate	4,316,842		4,183,147		4,036,540		36,630		46,888		58,088		4,353,472		4,230,035		4,094,628
Home equity	707,838		709,066		745,913		5,804		10,071		12,347		713,642		719,137		758,260
Residential real-estate	433,829		417,151		372,428		15,294		14,974		10,213		449,123		432,125		382,641
PCI - residential real-estate ⁽¹⁾	2,782		2,867		2,320		—		—		—		2,782		2,867		2,320
Premium finance receivables
Commercial insurance loans	2,355,956		2,148,186		2,145,458		22,573		19,379		20,276		2,378,529		2,167,565		2,165,734
Life insurance loans	1,641,236		1,499,792		1,345,469		649		—		1,228		1,641,885		1,499,792		1,346,697
PCI - life insurance loans ⁽¹⁾	409,760		423,906		474,450		—		—		—		409,760		423,906		474,450
Consumer and other	158,986		165,042		169,908		1,189		1,242		1,985		160,175		166,284		171,893
PCI - consumer and other⁽¹⁾	198		1,204		338		—		—		—		198		1,204		338
Total loans, net of unearned income, excluding covered loans	$	13,661,346	$	12,793,268	$	12,395,407	$	88,650	$	103,334	$	121,485	$	13,749,996	$	12,896,602	$	12,516,892


(1)	PCI loans represent loans acquired with evidence of credit quality deterioration since origination, in accordance with ASC 310-30. See Note 6 - Loans for further discussion of these purchased loans.

Summary Of Activity In The Allowance For Credit Losses By Loan Portfolio

A summary of activity in the allowance for credit losses by loan portfolio (excluding covered loans) for the three months ended June 30, 2014 and 2013 is as follows:



Three months ended June 30, 2014				Commercial Real-estate			Home Equity			Residential Real-estate			Premium Finance Receivable			Consumer and Other			Total, Excluding Covered Loans
(Dollars in thousands)	Commercial			Commercial Real-estate			Home Equity			Residential Real-estate			Premium Finance Receivable			Consumer and Other			Total, Excluding Covered Loans
Allowance for credit losses
Allowance for loan losses at beginning of period	$	24,689		$	44,605		$	10,966		$	4,691		$	5,582		$	1,742		$	92,275
Other adjustments	(22		)	(96		)	(1		)	(2		)	16			—			(105		)
Reclassification from (to) allowance for unfunded lending-related commitments	—			(146		)	—			—			—			—			(146		)
Charge-offs	(2,384		)	(2,351		)	(730		)	(689		)	(1,492		)	(213		)	(7,859		)
Recoveries	270			342			122			74			314			153			1,275
Provision for credit losses	3,485			(1,652		)	3,561			(341		)	1,889			(129		)	6,813
Allowance for loan losses at period end	$	26,038		$	40,702		$	13,918		$	3,733		$	6,309		$	1,553		$	92,253
Allowance for unfunded lending-related commitments at period end	$	—		$	884		$	—		$	—		$	—		$	—		$	884
Allowance for credit losses at period end	$	26,038		$	41,586		$	13,918		$	3,733		$	6,309		$	1,553		$	93,137
Individually evaluated for impairment	$	1,927		$	7,237		$	636		$	484		$	—		$	102		$	10,386
Collectively evaluated for impairment	24,100			34,349			13,282			3,196			6,309			1,451			82,687
Loans acquired with deteriorated credit quality	11			—			—			53			—			—			64
Loans at period end
Individually evaluated for impairment	$	12,397		$	100,068		$	6,030		$	18,680		$	—		$	1,560		$	138,735
Collectively evaluated for impairment	3,615,090			4,188,137			707,612			430,443			4,020,414			158,615			13,120,311
Loans acquired with deteriorated credit quality	12,943			65,267			—			2,782			409,760			198			490,950



Three months ended June 30, 2013				Commercial Real-estate			Home Equity			Residential Real-estate			Premium Finance Receivable			Consumer and Other			Total, Excluding Covered Loans
(Dollars in thousands)	Commercial			Commercial Real-estate			Home Equity			Residential Real-estate			Premium Finance Receivable			Consumer and Other			Total, Excluding Covered Loans
Allowance for credit losses
Allowance for loan losses at beginning of period	$	28,952		$	56,408		$	12,122		$	5,140		$	6,071		$	1,655		$	110,348
Other adjustments	(1		)	(211		)	—			(85		)	(12		)	—			(309		)
Reclassification from (to) allowance for unfunded lending-related commitments	—			65			—			—			—			—			65
Charge-offs	(1,093		)	(14,947		)	(1,785		)	(517		)	(1,306		)	(128		)	(19,776		)
Recoveries	268			584			171			18			279			61			1,381
Provision for credit losses	605			10,057			3,697			269			236			269			15,133
Allowance for loan losses at period end	$	28,731		$	51,956		$	14,205		$	4,825		$	5,268		$	1,857		$	106,842
Allowance for unfunded lending-related commitments at period end	$	—		$	3,563		$	—		$	—		$	—		$	—		$	3,563
Allowance for credit losses at period end	$	28,731		$	55,519		$	14,205		$	4,825		$	5,268		$	1,857		$	110,405
Individually evaluated for impairment	$	5,587		$	7,411		$	1,060		$	606		$	—		$	218		$	14,882
Collectively evaluated for impairment	23,066			47,994			13,145			4,209			5,268			1,639			95,321
Loans acquired with deteriorated credit quality	78			114			—			10			—			—			202
Loans at period end
Individually evaluated for impairment	$	25,495		$	139,920		$	13,488		$	13,629		$	—		$	1,838		$	194,370
Collectively evaluated for impairment	3,083,280			3,887,297			744,772			369,012			3,512,431			170,055			11,766,847
Loans acquired with deteriorated credit quality	11,156			67,411			—			2,320			474,450			338			555,675



Six months ended June 30, 2014				Commercial Real-estate			Home Equity			Residential Real-estate			Premium Finance Receivable			Consumer and Other			Total, Excluding Covered Loans
(Dollars in thousands)	Commercial			Commercial Real-estate			Home Equity			Residential Real-estate			Premium Finance Receivable			Consumer and Other			Total, Excluding Covered Loans
Allowance for credit losses
Allowance for loan losses at beginning of period	$	23,092		$	48,658		$	12,611		$	5,108		$	5,583		$	1,870		$	96,922
Other adjustments	(37		)	(217		)	(2		)	(4		)	7			—			(253		)
Reclassification from (to) allowance for unfunded lending-related commitments	—			(164		)	—			—			—			—			(164		)
Charge-offs	(3,032		)	(6,844		)	(2,997		)	(915		)	(2,702		)	(386		)	(16,876		)
Recoveries	587			487			379			205			635			214			2,507
Provision for credit losses	5,428			(1,218		)	3,927			(661		)	2,786			(145		)	10,117
Allowance for loan losses at period end	$	26,038		$	40,702		$	13,918		$	3,733		$	6,309		$	1,553		$	92,253
Allowance for unfunded lending-related commitments at period end	$	—		$	884		$	—		$	—		$	—		$	—		$	884
Allowance for credit losses at period end	$	26,038		$	41,586		$	13,918		$	3,733		$	6,309		$	1,553		$	93,137



Six months ended June 30, 2013				Commercial Real-estate			Home Equity			Residential Real-estate			Premium Finance Receivable			Consumer and Other			Total, Excluding Covered Loans
(Dollars in thousands)	Commercial			Commercial Real-estate			Home Equity			Residential Real-estate			Premium Finance Receivable			Consumer and Other			Total, Excluding Covered Loans
Allowance for credit losses
Allowance for loan losses at beginning of period	$	28,794		$	52,135		$	12,734		$	5,560		$	6,096		$	2,032		$	107,351
Other adjustments	(4		)	(428		)	—			(94		)	(12		)	—			(538		)
Reclassification from (to) allowance for unfunded lending-related commitments	—			(148		)	—			—			—			—			(148		)
Charge-offs	(5,633		)	(18,246		)	(4,182		)	(2,245		)	(2,374		)	(257		)	(32,937		)
Recoveries	563			952			333			23			573			170			2,614
Provision for credit losses	5,011			17,691			5,320			1,581			985			(88		)	30,500
Allowance for loan losses at period end	$	28,731		$	51,956		$	14,205		$	4,825		$	5,268		$	1,857		$	106,842
Allowance for unfunded lending-related commitments at period end	$	—		$	3,563		$	—		$	—		$	—		$	—		$	3,563
Allowance for credit losses at period end	$	28,731		$	55,519		$	14,205		$	4,825		$	5,268		$	1,857		$	110,405

Summary Of Activity In The Allowance For Covered Loan Losses

A summary of activity in the allowance for covered loan losses for the three months ended June 30, 2014 and 2013 is as follows:



	Three Months Ended						Six Months Ended
	June 30,			June 30,			June 30,			June 30,
(Dollars in thousands)	2014			2013			2014			2013
Balance at beginning of period	$	3,447		$	12,272		$	10,092		$	13,454
Provision for covered loan losses before benefit attributable to FDIC loss share agreements	(764		)	1,246			(7,885		)	2,846
Benefit attributable to FDIC loss share agreements	611			(997		)	6,308			(2,277		)
Net provision for covered loan losses	(153		)	249			(1,577		)	569
(Decrease) increase in FDIC indemnification asset	(611		)	997			(6,308		)	2,277
Loans charged-off	(2,189		)	(2,266		)	(5,053		)	(5,057		)
Recoveries of loans charged-off	1,173			3,177			4,513			3,186
Net recoveries (charge-offs)	(1,016		)	911			(540		)	(1,871		)
Balance at end of period	$	1,667		$	14,429		$	1,667		$	14,429

Summary Of Impaired Loans, Including Restructured Loans

A summary of impaired loans, including troubled debt restructurings ("TDRs"), is as follows:



	June 30,		December 31,		June 30,
(Dollars in thousands)	2014		2013		2013
Impaired loans (included in non-performing and TDRs):
Impaired loans with an allowance for loan loss required ⁽¹⁾	$	91,511	$	92,184	$	96,519
Impaired loans with no allowance for loan loss required	45,734		70,045		93,629
Total impaired loans ⁽²⁾	$	137,245	$	162,229	$	190,148
Allowance for loan losses related to impaired loans	$	10,298	$	8,265	$	11,839
TDRs	$	88,107	$	107,103	$	126,196


(1)	These impaired loans require an allowance for loan losses because the estimated fair value of the loans or related collateral is less than the recorded investment in the loans.


(2)	Impaired loans are considered by the Company to be non-accrual loans, TDRs or loans with principal and/or interest at risk, even if the loan is current with all payments of principal and interest.

Summary Of Impaired Loans Evaluated For Impairment By Loan Class

The following tables present impaired loans evaluated for impairment by loan class for the periods ended as follows:



							For the Six Months Ended
	As of June 30, 2014						June 30, 2014
	Recorded Investment		Unpaid Principal Balance		Related Allowance		Average Recorded Investment		Interest Income Recognized
(Dollars in thousands)
Impaired loans with a related ASC 310 allowance recorded
Commercial
Commercial and industrial	$	7,220	$	10,152	$	1,631	$	8,332	$	339
Franchise	—		—		—		—		—
Mortgage warehouse lines of credit	—		—		—		—		—
Community Advantage—homeowners association	—		—		—		—		—
Aircraft	—		—		—		—		—
Asset-based lending	270		290		270		275		7
Tax exempt	—		—		—		—		—
Leases	—		—		—		—		—
Other	—		—		—		—		—
Commercial real-estate
Residential construction	—		—		—		—		—
Commercial construction	2,146		2,156		128		2,150		44
Land	11,687		15,538		363		11,876		378
Office	14,403		15,159		2,664		14,517		335
Industrial	3,349		3,455		227		3,372		76
Retail	14,320		14,733		1,590		14,343		304
Multi-family	2,835		3,349		119		2,857		73
Mixed use and other	27,418		27,565		2,111		28,474		551
Home equity	1,562		1,616		636		1,567		30
Residential real-estate	5,997		6,372		457		5,914		140
Premium finance receivables
Commercial insurance	—		—		—		—		—
Life insurance	—		—		—		—		—
PCI - life insurance	—		—		—		—		—
Consumer and other	304		364		102		308		8
Impaired loans with no related ASC 310 allowance recorded
Commercial
Commercial and industrial	$	4,222	$	8,666	$	—	$	4,591	$	219
Franchise	—		—		—		—		—
Mortgage warehouse lines of credit	—		—		—		—		—
Community Advantage—homeowners association	—		—		—		—		—
Aircraft	—		—		—		—		—
Asset-based lending	25		1,952		—		150		50
Tax exempt	—		—		—		—		—
Leases	—		—		—		—		—
Other	—		—		—		—		—
Commercial real-estate
Residential construction	—		—		—		—		—
Commercial construction	1,031		1,031		—		1,051		23
Land	3,917		4,958		—		5,657		131
Office	2,598		2,599		—		2,605		73
Industrial	3,603		3,839		—		3,155		95
Retail	6,422		7,813		—		6,456		188
Multi-family	440		966		—		497		22
Mixed use and other	5,330		7,842		—		5,875		218
Home equity	4,468		6,553		—		4,842		138
Residential real-estate	12,422		15,538		—		12,836		295
Premium finance receivables
Commercial insurance	—		—		—		—		—
Life insurance	—		—		—		—		—
PCI - life insurance	—		—		—		—		—
Consumer and other	1,256		1,775		—		1,260		53
Total loans, net of unearned income, excluding covered loans	$	137,245	$	164,281	$	10,298	$	142,960	$	3,790



							For the Twelve Months Ended
	As of December 31, 2013						December 31, 2013
	Recorded Investment		Unpaid Principal Balance		Related Allowance		Average Recorded Investment		Interest Income Recognized
(Dollars in thousands)
Impaired loans with a related ASC 310 allowance recorded
Commercial
Commercial and industrial	$	6,297	$	7,001	$	1,078	$	6,611	$	354
Franchise	—		—		—		—		—
Mortgage warehouse lines of credit	—		—		—		—		—
Community Advantage—homeowners association	—		—		—		—		—
Aircraft	—		—		—		—		—
Asset-based lending	282		294		282		295		14
Tax exempt	—		—		—		—		—
Leases	—		—		—		—		—
Other	—		—		—		—		—
Commercial real-estate
Residential construction	—		—		—		—		—
Commercial construction	3,099		3,099		18		3,098		115
Land	10,518		11,871		259		10,323		411
Office	7,792		8,444		1,253		8,148		333
Industrial	3,385		3,506		193		3,638		179
Retail	17,511		17,638		1,253		17,678		724
Multi-family	3,237		3,730		235		2,248		139
Mixed use and other	28,935		29,051		1,366		26,792		1,194
Home equity	3,985		5,238		1,593		4,855		236
Residential real-estate	6,876		7,023		626		6,335		273
Premium finance receivables
Commercial insurance	—		—		—		—		—
Life insurance	—		—		—		—		—
Purchased life insurance	—		—		—		—		—
Consumer and other	267		269		109		273		11
Impaired loans with no related ASC 310 allowance recorded
Commercial
Commercial and industrial	$	9,890	$	16,333	$	—	$	13,928	$	1,043
Franchise	—		—		—		—		—
Mortgage warehouse lines of credit	—		—		—		—		—
Community Advantage—homeowners association	—		—		—		—		—
Aircraft	—		—		—		—		—
Asset-based lending	354		2,311		—		2,162		121
Tax exempt	—		—		—		—		—
Leases	—		—		—		—		—
Other	—		—		—		—		—
Commercial real-estate
Residential construction	1,463		1,530		—		1,609		64
Commercial construction	7,710		13,227		—		9,680		722
Land	5,035		8,813		—		5,384		418
Office	10,379		11,717		—		10,925		610
Industrial	5,087		5,267		—		5,160		328
Retail	7,047		8,610		—		8,462		400
Multi-family	608		1,030		—		903		47
Mixed use and other	4,077		6,213		—		5,046		352
Home equity	6,312		7,790		—		6,307		324
Residential real-estate	10,761		13,585		—		9,443		393
Premium finance receivables
Commercial insurance	—		—		—		—		—
Life insurance	—		—		—		—		—
Purchased life insurance	—		—		—		—		—
Consumer and other	1,322		1,865		—		1,355		115
Total loans, net of unearned income, excluding covered loans	$	162,229	$	195,455	$	8,265	$	170,658	$	8,920



							For the Six Months Ended
	As of June 30, 2013						June 30, 2013
	Recorded Investment		Unpaid Principal Balance		Related Allowance		Average Recorded Investment		Interest Income Recognized
(Dollars in thousands)
Impaired loans with a related ASC 310 allowance recorded
Commercial
Commercial and industrial	$	11,720	$	13,429	$	4,561	$	12,131	$	434
Franchise	—		—		—		—		—
Mortgage warehouse lines of credit	—		—		—		—		—
Community Advantage—homeowners association	—		—		—		—		—
Aircraft	—		—		—		—		—
Asset-based lending	1,803		1,810		988		1,721		46
Tax exempt	—		—		—		—		—
Leases	—		—		—		—		—
Other	—		—		—		—		—
Commercial real-estate
Residential construction	1,528		1,615		403		1,547		33
Commercial construction	10,591		10,591		67		10,853		207
Land	8,713		8,894		173		7,281		117
Office	9,306		9,411		685		9,385		170
Industrial	4,165		5,226		203		5,047		159
Retail	12,730		12,730		152		12,675		254
Multi-family	4,712		5,173		1,068		4,824		112
Mixed use and other	23,996		24,940		1,686		21,742		499
Home equity	3,454		4,857		1,060		4,183		87
Residential real-estate	3,155		3,666		575		2,905		62
Premium finance receivables
Commercial insurance	—		—		—		—		—
Life insurance	—		—		—		—		—
Purchased life insurance	—		—		—		—		—
Consumer and other	646		648		218		650		17
Impaired loans with no related ASC 310 allowance recorded
Commercial
Commercial and industrial	$	11,028	$	14,384	$	—	$	12,155	$	393
Franchise	—		—		—		—		—
Mortgage warehouse lines of credit	—		—		—		—		—
Community Advantage—homeowners association	—		—		—		—		—
Aircraft	—		—		—		—		—
Asset-based lending	12		1,352		—		19		36
Tax exempt	—		—		—		—		—
Leases	—		—		—		—		—
Other	—		—		—		—		—
Commercial real-estate
Residential construction	4,100		4,481		—		3,782		81
Commercial construction	8,377		13,410		—		11,508		357
Land	8,195		13,910		—		9,791		331
Office	7,442		9,171		—		8,581		237
Industrial	5,178		5,321		—		5,234		141
Retail	16,114		17,374		—		15,512		406
Multi-family	894		3,009		—		1,235		74
Mixed use and other	10,856		13,464		—		9,623		293
Home equity	10,034		11,734		—		10,012		235
Residential real-estate	10,207		10,860		—		10,632		211
Premium finance receivables
Commercial insurance	—		—		—		—		—
Life insurance	—		—		—		—		—
Purchased life insurance	—		—		—		—		—
Consumer and other	1,192		1,736		—		1,221		52
Total loans, net of unearned income, excluding covered loans	$	190,148	$	223,196	$	11,839	$	194,249	$	5,044

Summary Of The Post-Modificatiopn Balance Of Loans Restructured



Six months ended June 30, 2014 (Dollars in thousands)	Total ⁽¹⁾⁽²⁾			Extension at Below Market Terms ⁽²⁾			Reduction of Interest Rate ⁽²⁾			Modification to Interest-only Payments ⁽²⁾			Forgiveness of Debt⁽²⁾
Six months ended June 30, 2014 (Dollars in thousands)	Count	Balance		Count	Balance		Count	Balance		Count	Balance		Count	Balance
Commercial
Commercial and industrial	1	$	88	1	$	88	—	$	—	1	$	88	—	$	—
Commercial real-estate
Commercial construction	—	—		—	—		—	—		—	—		—	—
Land	—	—		—	—		—	—		—	—		—	—
Office	1	790		1	790		—	—		—	—		—	—
Industrial	1	1,078		1	1,078		—	—		1	1,078		—	—
Retail	1	202		1	202		—	—		—	—		—	—
Multi-family	1	181		—	—		1	181		—	—		—	—
Mixed use and other	7	4,926		3	2,837		7	4,926		1	1,273		—	—
Residential real estate and other	1	220		1	220		—	—		1	220		—	—
Total loans	13	$	7,485	8	$	5,215	8	$	5,107	4	$	2,659	—	$	—



Six months ended June 30, 2013 (Dollars in thousands)	Total ⁽¹⁾⁽²⁾			Extension at Below Market Terms ⁽²⁾			Reduction of Interest Rate ⁽²⁾			Modification to Interest-only Payments ⁽²⁾			Forgiveness of Debt⁽²⁾
Six months ended June 30, 2013 (Dollars in thousands)	Count	Balance		Count	Balance		Count	Balance		Count	Balance		Count	Balance
Commercial
Commercial and industrial	6	$	708	5	$	573	4	$	553	2	$	185	—	$	—
Commercial real-estate
Commercial construction	3	6,120		3	6,120		—	—		3	6,120		—	—
Land	2	287		2	287		2	287		—	—		1	73
Office	3	3,465		3	3,465		—	—		—	—		—	—
Industrial	1	949		1	949		1	949		—	—		—	—
Retail	1	200		1	200		1	200		—	—		—	—
Multi-family	1	705		1	705		1	705		—	—		—	—
Mixed use and other	2	3,533		2	3,533		2	3,533		—	—		—	—
Residential real estate and other	7	778		3	95		6	762		2	234		—	—
Total loans	26	$	16,745	21	$	15,927	17	$	6,989	7	$	6,539	1	$	73


(1)	TDRs may have more than one modification representing a concession. As such, TDRs during the period may be represented in more than one of the categories noted above.


(2)	Balances represent the recorded investment in the loan at the time of the restructuring.

The tables below present a summary of the post-modification balance of loans restructured during the three months ended June 30, 2014 and 2013, respectively, which represent TDRs:



Three months ended June 30, 2014 (Dollars in thousands)	Total ⁽¹⁾⁽²⁾			Extension at Below Market Terms ⁽²⁾			Reduction of Interest Rate ⁽²⁾			Modification to Interest-only Payments ⁽²⁾			Forgiveness of Debt⁽²⁾
Three months ended June 30, 2014 (Dollars in thousands)	Count	Balance		Count	Balance		Count	Balance		Count	Balance		Count	Balance
Commercial
Commercial and industrial	—	$	—	—	$	—	—	$	—	—	$	—	—	$	—
Commercial real-estate
Commercial construction	—	—		—	—		—	—		—	—		—	—
Land	—	—		—	—		—	—		—	—		—	—
Office	1	790		1	790		—	—		—	—		—	—
Industrial	—	—		—	—		—	—		—	—		—	—
Retail	—	—		—	—		—	—		—	—		—	—
Multi-family	1	181		—	—		1	181		—	—		—	—
Mixed use and other	4	1,049		1	233		4	1,049		—	—		—	—
Residential real estate and other	1	220		1	220		—	—		1	220		—	—
Total loans	7	$	2,240	3	$	1,243	5	$	1,230	1	$	220	—	$	—



Three months ended June 30, 2013 (Dollars in thousands)	Total ⁽¹⁾⁽²⁾			Extension at Below Market Terms ⁽²⁾			Reduction of Interest Rate ⁽²⁾			Modification to Interest-only Payments ⁽²⁾			Forgiveness of Debt⁽²⁾
Three months ended June 30, 2013 (Dollars in thousands)	Count	Balance		Count	Balance		Count	Balance		Count	Balance		Count	Balance
Commercial
Commercial and industrial	—	$	—	—	$	—	—	$	—	—	$	—	—	$	—
Commercial real-estate
Commercial construction	3	6,120		3	6,120		—	—		3	6,120		—	—
Land	—	—		—	—		—	—		—	—		—	—
Office	3	3,465		3	3,465		—	—		—	—		—	—
Industrial	1	949		1	949		1	949		—	—		—	—
Retail	—	—		—	—		—	—		—	—		—	—
Multi-family	—	—		—	—		—	—		—	—		—	—
Mixed use and other	2	3,533		2	3,533		2	3,533		—	—		—	—
Residential real estate and other	3	401		1	25		3	401		1	111		—	—
Total loans	12	$	14,468	10	$	14,092	6	$	4,883	4	$	6,231	—	$	—


(1)	TDRs may have more than one modification representing a concession. As such, TDRs during the period may be represented in more than one of the categories noted above.


(2)	Balances represent the recorded investment in the loan at the time of the restructuring.

Summary Of Loans Restuctured And Subsequently Defaulted Under The Restructured Terms

The following table presents a summary of all loans restructured in TDRs during the twelve months ended June 30, 2014 and 2013, and such loans which were in payment default under the restructured terms during the respective periods below:



(Dollars in thousands)	As of June 30, 2014			Three Months Ended June 30, 2014			Six Months Ended June 30, 2014
	Total ⁽¹⁾⁽³⁾			Payments in Default⁽²⁾⁽³⁾			Payments in Default⁽²⁾⁽³⁾
	Count	Balance		Count	Balance		Count	Balance
Commercial
Commercial and industrial	1	$	88	—	$	—	—	$	—
Commercial real-estate
Residential construction	—	—		—	—		—	—
Commercial construction	—	—		—	—		—	—
Land	1	2,352		1	2,352		1	2,352
Office	2	1,345		—	—		—	—
Industrial	1	1,078		1	1,078		1	1,078
Retail	1	202		—	—		—	—
Multi-family	1	181		—	—		—	—
Mixed use and other	11	6,436		3	577		3	577
Residential real estate and other	4	1,738		1	169		1	169
Total loans	22	$	13,420	6	$	4,176	6	$	4,176


(1)	Total TDRs represent all loans restructured in TDRs during the previous twelve months from the date indicated.


(2)	TDRs considered to be in payment default are over 30 days past-due subsequent to the restructuring.


(3)	Balances represent the recorded investment in the loan at the time of the restructuring.



(Dollars in thousands)	As of June 30, 2013			Three Months Ended June 30, 2013			Six Months Ended June 30, 2013
	Total ⁽¹⁾⁽³⁾			Payments in Default⁽²⁾⁽³⁾			Payments in Default⁽²⁾⁽³⁾
	Count	Balance		Count	Balance		Count	Balance
Commercial
Commercial and industrial	11	$	2,136	3	$	236	3	$	236
Commercial real-estate
Residential construction	1	496		—	—		—	—
Commercial construction	3	6,120		—	—		—	—
Land	2	287		—	—		—	—
Office	3	3,465		1	1,648		1	1,648
Industrial	2	1,676		1	727		1	727
Retail	4	5,085		—	—		—	—
Multi-family	2	1,085		1	705		1	705
Mixed use and other	11	7,230		3	683		3	683
Residential real estate and other	12	1,341		5	563		5	563
Total loans	51	$	28,921	14	$	4,562	14	$	4,562


(1)	Total TDRs represent all loans restructured in TDRs during the previous twelve months from the date indicated.


(2)	TDRs considered to be in payment default are over 30 days past-due subsequent to the restructuring.


(3)	Balances represent the recorded investment in the loan at the time of the restructuring.