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, 2015

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, 2015, December 31, 2014 and June 30, 2014:



As of June 30, 2015			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	$	4,424	$	—	$	1,846	$	6,027	$	2,522,162	$	2,534,459
Franchise	905		—		113		396		227,185		228,599
Mortgage warehouse lines of credit	—		—		—		—		213,797		213,797
Community Advantage—homeowners association	—		—		—		—		114,883		114,883
Aircraft	—		—		—		—		6,831		6,831
Asset-based lending	—		—		1,767		7,423		823,265		832,455
Tax exempt	—		—		—		—		199,185		199,185
Leases	65		—		—		—		187,565		187,630
Other	—		—		—		—		2,772		2,772
PCI - commercial ⁽¹⁾	—		474		—		233		9,026		9,733
Total commercial	5,394		474		3,726		14,079		4,306,671		4,330,344
Commercial real estate:
Residential construction	—		—		—		4		57,598		57,602
Commercial construction	19		—		—		—		249,524		249,543
Land	2,035		—		1,123		2,399		82,280		87,837
Office	6,360		701		163		2,601		744,992		754,817
Industrial	2,568		—		18		484		624,337		627,407
Retail	2,352		—		896		2,458		744,285		749,991
Multi-family	1,730		—		933		223		665,562		668,448
Mixed use and other	8,119		—		2,405		3,752		1,577,846		1,592,122
PCI - commercial real estate ⁽¹⁾	—		15,646		3,490		2,798		40,889		62,823
Total commercial real estate	23,183		16,347		9,028		14,719		4,787,313		4,850,590
Home equity	5,695		—		511		3,365		702,779		712,350
Residential real estate	16,631		—		2,410		1,205		480,427		500,673
PCI - residential real estate ⁽¹⁾	—		264		84		—		1,994		2,342
Premium finance receivables
Commercial insurance loans	15,156		9,053		5,048		11,071		2,420,080		2,460,408
Life insurance loans	—		351		—		6,823		2,145,981		2,153,155
PCI - life insurance loans ⁽¹⁾	—		—		—		—		384,320		384,320
Consumer and other	280		110		196		919		117,963		119,468
Total loans, net of unearned income, excluding covered loans	$	66,339	$	26,599	$	21,003	$	52,181	$	15,347,528	$	15,513,650
Covered loans	6,353		10,030		1,333		1,720		173,974		193,410
Total loans, net of unearned income	$	72,692	$	36,629	$	22,336	$	53,901	$	15,521,502	$	15,707,060


(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, 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	$	9,132	$	474	$	3,161	$	7,492	$	2,213,105	$	2,233,364
Franchise	—		—		308		1,219		231,789		233,316
Mortgage warehouse lines of credit	—		—		—		—		139,003		139,003
Community Advantage—homeowners association	—		—		—		—		106,364		106,364
Aircraft	—		—		—		—		8,065		8,065
Asset-based lending	25		—		1,375		2,394		802,608		806,402
Tax exempt	—		—		—		—		217,487		217,487
Leases	—		—		77		315		159,744		160,136
Other	—		—		—		—		11,034		11,034
PCI - commercial ⁽¹⁾	—		365		202		138		8,518		9,223
Total commercial	9,157		839		5,123		11,558		3,897,717		3,924,394
Commercial real estate
Residential construction	—		—		250		76		38,370		38,696
Commercial construction	230		—		—		2,023		185,513		187,766
Land	2,656		—		—		2,395		86,779		91,830
Office	7,288		—		2,621		1,374		694,149		705,432
Industrial	2,392		—		—		3,758		617,820		623,970
Retail	4,152		—		116		3,301		723,919		731,488
Multi-family	249		—		249		1,921		603,323		605,742
Mixed use and other	9,638		—		2,603		9,023		1,443,853		1,465,117
PCI - commercial real estate ⁽¹⁾	—		10,976		6,393		4,016		34,327		55,712
Total commercial real estate	26,605		10,976		12,232		27,887		4,428,053		4,505,753
Home equity	6,174		—		983		3,513		705,623		716,293
Residential real estate	15,502		—		267		6,315		459,224		481,308
PCI - residential real estate ⁽¹⁾	—		549		—		—		1,685		2,234
Premium finance receivables
Commercial insurance loans	12,705		7,665		5,995		17,328		2,307,140		2,350,833
Life insurance loans	—		—		13,084		339		1,870,669		1,884,092
PCI - life insurance loans ⁽¹⁾	—		—		—		—		393,479		393,479
Consumer and other	277		119		293		838		149,485		151,012
Total loans, net of unearned income, excluding covered loans	$	70,420	$	20,148	$	37,977	$	67,778	$	14,213,075	$	14,409,398
Covered loans	7,290		17,839		1,304		4,835		195,441		226,709
Total loans, net of unearned income	$	77,710	$	37,987	$	39,281	$	72,613	$	14,408,516	$	14,636,107


(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, 2014			90+ days and still accruing		60-89 days past due		30-59 days past due
(Dollars in thousands)	Nonaccrual		90+ days and still accruing		60-89 days past due		30-59 days past due		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		562		600		158,022		160,373
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.

Summary of Performance by Loan 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, 2015, December 31, 2014 and June 30, 2014:



	Performing						Non-performing						Total
(Dollars in thousands)	June 30, 2015		December 31, 2014		June 30, 2014		June 30, 2015		December 31, 2014		June 30, 2014		June 30, 2015		December 31, 2014		June 30, 2014
Loan Balances:
Commercial
Commercial and industrial	$	2,530,035	$	2,223,758	$	2,006,264	$	4,424	$	9,606	$	6,216	$	2,534,459	$	2,233,364	$	2,012,480
Franchise	227,694		233,316		223,456		905		—		—		228,599		233,316		223,456
Mortgage warehouse lines of credit	213,797		139,003		148,211		—		—		—		213,797		139,003		148,211
Community Advantage—homeowners association	114,883		106,364		94,009		—		—		—		114,883		106,364		94,009
Aircraft	6,831		8,065		7,847		—		—		—		6,831		8,065		7,847
Asset-based lending	832,455		806,377		778,049		—		25		295		832,455		806,402		778,344
Tax exempt	199,185		217,487		208,913		—		—		—		199,185		217,487		208,913
Leases	187,565		160,136		144,435		65		—		—		187,630		160,136		144,435
Other	2,772		11,034		9,792		—		—		—		2,772		11,034		9,792
PCI - commercial ⁽¹⁾	9,733		9,223		12,943		—		—		—		9,733		9,223		12,943
Total commercial	4,324,950		3,914,763		3,633,919		5,394		9,631		6,511		4,330,344		3,924,394		3,640,430
Commercial real estate
Residential construction	57,602		38,696		29,959		—		—		—		57,602		38,696		29,959
Commercial construction	249,524		187,536		154,220		19		230		839		249,543		187,766		155,059
Land	85,802		89,174		103,560		2,035		2,656		2,367		87,837		91,830		105,927
Office	747,756		698,144		656,967		7,061		7,288		10,950		754,817		705,432		667,917
Industrial	624,839		621,578		612,543		2,568		2,392		5,097		627,407		623,970		617,640
Retail	747,639		727,336		690,186		2,352		4,152		6,909		749,991		731,488		697,095
Multi-family	666,718		605,493		635,480		1,730		249		689		668,448		605,742		636,169
Mixed use and other	1,584,003		1,455,479		1,368,660		8,119		9,638		9,779		1,592,122		1,465,117		1,378,439
PCI - commercial real estate⁽¹⁾	62,823		55,712		65,267		—		—		—		62,823		55,712		65,267
Total commercial real estate	4,826,706		4,479,148		4,316,842		23,884		26,605		36,630		4,850,590		4,505,753		4,353,472
Home equity	706,655		710,119		707,838		5,695		6,174		5,804		712,350		716,293		713,642
Residential real estate	484,042		465,806		433,829		16,631		15,502		15,294		500,673		481,308		449,123
PCI - residential real estate ⁽¹⁾	2,342		2,234		2,782		—		—		—		2,342		2,234		2,782
Premium finance receivables
Commercial insurance loans	2,436,199		2,330,463		2,355,956		24,209		20,370		22,573		2,460,408		2,350,833		2,378,529
Life insurance loans	2,152,804		1,884,092		1,641,236		351		—		649		2,153,155		1,884,092		1,641,885
PCI - life insurance loans ⁽¹⁾	384,320		393,479		409,760		—		—		—		384,320		393,479		409,760
Consumer and other	119,078		150,617		159,184		390		395		1,189		119,468		151,012		160,373
Total loans, net of unearned income, excluding covered loans	$	15,437,096	$	14,330,721	$	13,661,346	$	76,554	$	78,677	$	88,650	$	15,513,650	$	14,409,398	$	13,749,996


(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

A summary of activity in the allowance for credit losses by loan portfolio (excluding covered loans) for the three months ended June 30, 2015 and 2014 is as follows:



Three months ended June 30, 2015				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	$	33,726		$	37,002		$	12,664		$	4,096		$	5,992		$	966		$	94,446
Other adjustments	(13		)	(81		)	—			(5		)	6			—			(93		)
Reclassification from allowance for unfunded lending-related commitments	—			4			—			—			—			—			4
Charge-offs	(1,243		)	(856		)	(1,847		)	(923		)	(1,526		)	(115		)	(6,510		)
Recoveries	285			1,824			39			16			458			34			2,656
Provision for credit losses	145			4,305			1,432			1,835			1,991			(7		)	9,701
Allowance for loan losses at period end	$	32,900		$	42,198		$	12,288		$	5,019		$	6,921		$	878		$	100,204
Allowance for unfunded lending-related commitments at period end	$	—		$	884		$	—		$	—		$	—		$	—		$	884
Allowance for credit losses at period end	$	32,900		$	43,082		$	12,288		$	5,019		$	6,921		$	878		$	101,088
Individually evaluated for impairment	$	2,282		$	5,602		$	808		$	1,387		$	—		$	44		$	10,123
Collectively evaluated for impairment	30,600			37,145			11,480			3,589			6,921			834			90,569
Loans acquired with deteriorated credit quality	18			335			—			43			—			—			396
Loans at period end
Individually evaluated for impairment	$	11,921		$	65,870		$	5,909		$	20,459		$	—		$	418		$	104,577
Collectively evaluated for impairment	4,308,690			4,721,897			706,441			480,214			4,613,563			119,050			14,949,855
Loans acquired with deteriorated credit quality	9,733			62,823			—			2,342			384,320			—			459,218



Three months ended June 30, 2014	Commercial			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 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



Six months ended June 30, 2015				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	$	31,699		$	35,533		$	12,500		$	4,218		$	6,513		$	1,242		$	91,705
Other adjustments	(30		)	(261		)	—			(8		)	(42		)	—			(341		)
Reclassification from allowance for unfunded lending-related commitments	—			(109		)	—			—			—			—			(109		)
Charge-offs	(1,920		)	(1,861		)	(2,431		)	(1,554		)	(2,789		)	(226		)	(10,781		)
Recoveries	655			2,136			87			92			787			87			3,844
Provision for credit losses	2,496			6,760			2,132			2,271			2,452			(225		)	15,886
Allowance for loan losses at period end	$	32,900		$	42,198		$	12,288		$	5,019		$	6,921		$	878		$	100,204
Allowance for unfunded lending-related commitments at period end	$	—		$	884		$	—		$	—		$	—		$	—		$	884
Allowance for credit losses at period end	$	32,900		$	43,082		$	12,288		$	5,019		$	6,921		$	878		$	101,088



Six months ended June 30, 2014	Commercial			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 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

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, 2015 and 2014 is as follows:



	Three Months Ended						Six Months Ended
	June 30,			June 30,			June 30,			June 30,
(Dollars in thousands)	2015			2014			2015			2014
Balance at beginning of period	$	1,878		$	3,447		$	2,131		$	10,092
Provision for covered loan losses before benefit attributable to FDIC loss share agreements	(1,094		)	(764		)	(1,623		)	(7,885		)
Benefit attributable to FDIC loss share agreements	875			611			1,298			6,308
Net provision for covered loan losses	(219		)	(153		)	(325		)	(1,577		)
Decrease in FDIC indemnification asset	(875		)	(611		)	(1,298		)	(6,308		)
Loans charged-off	(140		)	(2,189		)	(377		)	(5,053		)
Recoveries of loans charged-off	1,571			1,173			2,084			4,513
Net recoveries (charge-offs)	1,431			(1,016		)	1,707			(540		)
Balance at end of period	$	2,215		$	1,667		$	2,215		$	1,667

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)	2015		2014		2014
Impaired loans (included in non-performing and TDRs):
Impaired loans with an allowance for loan loss required ⁽¹⁾	$	50,748	$	69,487	$	91,511
Impaired loans with no allowance for loan loss required	52,609		57,925		45,734
Total impaired loans ⁽²⁾	$	103,357	$	127,412	$	137,245
Allowance for loan losses related to impaired loans	$	10,075	$	6,270	$	10,298
TDRs	$	62,776	$	82,275	$	88,107


(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 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, 2015						June 30, 2015
	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	$	6,702	$	7,141	$	2,000	$	6,876	$	166
Franchise	905		905		200		912		15
Mortgage warehouse lines of credit	—		—		—		—		—
Community Advantage—homeowners association	—		—		—		—		—
Aircraft	—		—		—		—		—
Asset-based lending	—		—		—		—		—
Tax exempt	—		—		—		—		—
Leases	65		65		65		66		2
Other	—		—		—		—		—
Commercial real estate
Residential construction	—		—		—		—		—
Commercial construction	—		—		—		—		—
Land	6,924		10,539		50		6,931		294
Office	7,005		7,010		2,414		7,060		154
Industrial	1,218		1,218		558		1,218		34
Retail	8,336		9,222		404		8,482		194
Multi-family	2,149		2,258		322		2,168		51
Mixed use and other	10,507		12,694		1,847		10,557		290
Home equity	1,673		1,728		808		1,680		34
Residential real estate	6,945		7,138		1,363		6,963		137
Premium finance receivables
Commercial insurance	—		—		—		—		—
Life insurance	—		—		—		—		—
PCI - life insurance	—		—		—		—		—
Consumer and other	180		245		44		190		6
Impaired loans with no related ASC 310 allowance recorded
Commercial
Commercial and industrial	$	3,760	$	6,731	$	—	$	4,052	$	219
Franchise	—		—		—		—		—
Mortgage warehouse lines of credit	—		—		—		—		—
Community Advantage—homeowners association	—		—		—		—		—
Aircraft	—		—		—		—		—
Asset-based lending	—		—		—		—		—
Tax exempt	—		—		—		—		—
Leases	—		—		—		—		—
Other	—		—		—		—		—
Commercial real estate
Residential construction	2,023		2,023		—		2,023		48
Commercial construction	642		642		—		627		13
Land	1,906		2,643		—		1,924		50
Office	6,289		8,780		—		6,834		221
Industrial	2,022		2,200		—		2,059		88
Retail	4,099		5,248		—		4,113		112
Multi-family	592		1,015		—		598		22
Mixed use and other	11,683		12,008		—		12,427		266
Home equity	4,236		5,697		—		4,320		118
Residential real estate	13,258		14,961		—		13,553		294
Premium finance receivables
Commercial insurance	—		—		—		—		—
Life insurance	—		—		—		—		—
PCI - life insurance	—		—		—		—		—
Consumer and other	238		267		—		241		7
Total loans, net of unearned income, excluding covered loans	$	103,357	$	122,378	$	10,075	$	105,874	$	2,835



							For the Twelve Months Ended
	As of December 31, 2014						December 31, 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	$	9,989	$	10,785	$	1,915	$	10,784	$	539
Franchise	—		—		—		—		—
Mortgage warehouse lines of credit	—		—		—		—		—
Community Advantage—homeowners association	—		—		—		—		—
Aircraft	—		—		—		—		—
Asset-based lending	—		—		—		—		—
Tax exempt	—		—		—		—		—
Leases	—		—		—		—		—
Other	—		—		—		—		—
Commercial real estate
Residential construction	—		—		—		—		—
Commercial construction	—		—		—		—		—
Land	5,011		8,626		43		5,933		544
Office	11,038		12,863		305		11,567		576
Industrial	195		277		15		214		13
Retail	11,045		14,566		487		12,116		606
Multi-family	2,808		3,321		158		2,839		145
Mixed use and other	21,777		24,076		2,240		21,483		1,017
Home equity	1,946		2,055		475		1,995		80
Residential real estate	5,467		5,600		606		5,399		241
Premium finance receivables			—
Commercial insurance	—		—		—		—		—
Life insurance	—		—		—		—		—
Purchased life insurance	—		—		—		—		—
Consumer and other	211		213		26		214		10
Impaired loans with no related ASC 310 allowance recorded
Commercial
Commercial and industrial	$	5,797	$	8,862	$	—	$	6,664	$	595
Franchise	—		—		—		—		—
Mortgage warehouse lines of credit	—		—		—		—		—
Community Advantage—homeowners association	—		—		—		—		—
Aircraft	—		—		—		—		—
Asset-based lending	25		1,952		—		87		100
Tax exempt	—		—		—		—		—
Leases	—		—		—		—		—
Other	—		—		—		—		—
Commercial real estate
Residential construction	—		—		—		—		—
Commercial construction	2,875		3,085		—		3,183		151
Land	10,210		10,941		—		10,268		430
Office	4,132		5,020		—		4,445		216
Industrial	4,160		4,498		—		3,807		286
Retail	5,487		7,470		—		6,915		330
Multi-family	—		—		—		—		—
Mixed use and other	7,985		8,804		—		9,533		449
Home equity	4,453		6,172		—		4,666		256
Residential real estate	12,640		14,334		—		12,682		595
Premium finance receivables
Commercial insurance	—		—		—		—		—
Life insurance	—		—		—		—		—
Purchased life insurance	—		—		—		—		—
Consumer and other	161		222		—		173		11
Total loans, net of unearned income, excluding covered loans	$	127,412	$	153,742	$	6,270	$	134,967	$	7,190



							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	—		—		—		—		—
Purchased 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	—		—		—		—		—
Purchased 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

Summary of the Post-Modification Balance of TDRs

The tables below present a summary of the post-modification balance of loans restructured during the three and six months ended June 30, 2015 and 2014, respectively, which represent TDRs:



Three months ended June 30, 2015 (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, 2015 (Dollars in thousands)	Count	Balance		Count	Balance		Count	Balance		Count	Balance		Count	Balance
Commercial
Commercial and industrial	—	$	—	—	$	—	—	$	—	—	$	—	—	$	—
Commercial real estate
Office	—	—		—	—		—	—		—	—		—	—
Industrial	1	169		1	169		—	—		1	169		—	—
Retail	—	—		—	—		—	—		—	—		—	—
Multi-family	—	—		—	—		—	—		—	—		—	—
Mixed use and other	—	—		—	—		—	—		—	—		—	—
Residential real estate and other	5	1,148		5	1,148		2	372		—	—		—	—
Total loans	6	$	1,317	6	$	1,317	2	$	372	1	$	169	—	$	—



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
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	—	$	—


(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.



Six months ended June 30, 2015 (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, 2015 (Dollars in thousands)	Count	Balance		Count	Balance		Count	Balance		Count	Balance		Count	Balance
Commercial
Commercial and industrial	—	$	—	—	$	—	—	$	—	—	$	—	—	$	—
Commercial real estate
Office	—	—		—	—		—	—		—	—		—	—
Industrial	1	169		1	169		—	—		1	169		—	—
Retail	—	—		—	—		—	—		—	—		—	—
Multi-family	—	—		—	—		—	—		—	—		—	—
Mixed use and other	—	—		—	—		—	—		—	—		—	—
Residential real estate and other	8	1,442		8	1,442		4	452		1	50		—	—
Total loans	9	$	1,611	9	$	1,611	4	$	452	2	$	219	—	$	—



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
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	—	$	—


(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 TDRs Subsequent Default Under the Restructured Terms

The following table presents a summary of all loans restructured in TDRs during the twelve months ended June 30, 2015 and 2014, and such loans which were in payment default under the restructured terms during the respective periods below:



(Dollars in thousands)	As of June 30, 2015			Three Months Ended June 30, 2015			Six Months Ended June 30, 2015
	Total ⁽¹⁾⁽³⁾			Payments in Default⁽²⁾⁽³⁾			Payments in Default⁽²⁾⁽³⁾
	Count	Balance		Count	Balance		Count	Balance
Commercial
Commercial and industrial	1	$	1,461	—	$	—	—	$	—
Commercial real estate
Land	—	—		—	—		—	—
Office	1	720		—	—		—	—
Industrial	2	854		—	—		—	—
Retail	—	—		—	—		—	—
Multi-family	—	—		—	—		—	—
Mixed use and other	—	—		—	—		—	—
Residential real estate and other	13	3,058		4	833		4	833
Total loans	17	$	6,093	4	$	833	4	$	833


(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, 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
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.