Note 5 - Loans and Allowance for Loan Losses

The following is a summary of current, accruing past due, and non-accrual loans by portfolio class as of June 30, 2016 and December 31, 2015.



Current, Accruing Past Due, and Non-accrual Loans
	June 30, 2016
(in thousands)	Current		Accruing 30-89 Days Past Due	Accruing 90 Days or Greater Past Due	Total Accruing Past Due	Non-accrual	Total
Investment properties	$	5,901,061	5,451	—	5,451	14,149	5,920,661
1-4 family properties	1,106,507		3,270	134	3,404	17,869	1,127,780
Land acquisition	448,740		2,698	206	2,904	7,610	459,254
Total commercial real estate	7,456,308		11,419	340	11,759	39,628	7,507,695
Commercial, financial and agricultural	6,526,947		10,025	4,042	14,067	55,821	6,596,835
Owner-occupied	4,331,804		9,673	—	9,673	17,118	4,358,595
Total commercial and industrial	10,858,751		19,698	4,042	23,740	72,939	10,955,430
Home equity lines	1,633,322		6,604	271	6,875	16,912	1,657,109
Consumer mortgages	2,103,106		7,113	—	7,113	21,895	2,132,114
Credit cards	233,118		1,610	1,306	2,916	—	236,034
Other retail loans	594,142		3,308	5	3,313	2,698	600,153
Total retail	4,563,688		18,635	1,582	20,217	41,505	4,625,410
Total loans	$	22,878,747	49,752	5,964	55,716	154,072	23,088,535	⁽¹	⁾

	December 31, 2015
(in thousands)	Current		Accruing 30-89 Days Past Due	Accruing 90 Days or Greater Past Due	Total Accruing Past Due	Non-accrual	Total
Investment properties	$	5,726,307	2,284	—	2,284	23,040	5,751,631
1-4 family properties	1,105,914		6,300	103	6,403	16,839	1,129,156
Land acquisition	495,542		639	32	671	17,768	513,981
Total commercial real estate	7,327,763		9,223	135	9,358	57,647	7,394,768
Commercial, financial and agricultural	6,391,036		12,222	785	13,007	49,137	6,453,180
Owner-occupied	4,293,308		5,254	95	5,349	20,293	4,318,950
Total commercial and industrial	10,684,344		17,476	880	18,356	69,430	10,772,130
Home equity lines	1,667,552		5,882	—	5,882	16,480	1,689,914
Consumer mortgages	1,907,644		8,657	134	8,791	22,248	1,938,683
Credit cards	237,742		1,663	1,446	3,109	—	240,851
Other retail loans	418,337		2,390	26	2,416	2,565	423,318
Total retail	4,231,275		18,592	1,606	20,198	41,293	4,292,766
Total loans	$	22,243,382	45,291	2,621	47,912	168,370	22,459,664	⁽²	⁾

⁽¹⁾Total before net deferred fees and costs of $27.6 million.

⁽²⁾Total before net deferred fees and costs of $30.1 million.

The credit quality of the loan portfolio is summarized no less frequently than quarterly using the standard asset classification system utilized by the federal banking agencies. These classifications are divided into three groups – Not Criticized (Pass), Special Mention, and Classified or Adverse rating (Substandard, Doubtful, and Loss) and are defined as follows:

Pass - loans which are well protected by the current net worth and paying capacity of the obligor (or guarantors, if any) or by the fair value, less cost to acquire and sell in a timely manner, of any underlying collateral.

Special Mention - loans which have potential weaknesses that deserve management's close attention. These loans are not adversely classified and do not expose an institution to sufficient risk to warrant an adverse classification.

Substandard - loans which are inadequately protected by the current net worth and paying capacity of the obligor or by the collateral pledged, if any. Loans with this classification are characterized by the distinct possibility that the institution will sustain some loss if the deficiencies are not corrected.

Doubtful - loans which have all the weaknesses inherent in loans classified as Substandard with the added characteristic that the weaknesses make collection or liquidation in full highly questionable and improbable on the basis of currently known facts, conditions, and values.

Loss - loans which are considered by management to be uncollectible and of such little value that their continuance on the institution's books as an asset, without establishment of a specific valuation allowance or charge-off, is not warranted.

In the following tables, retail loans are generally assigned a risk grade similar to the classifications described above; however, upon reaching 90 days and 120 days past due, they are generally downgraded to Substandard and Loss, respectively, in accordance with the FFIEC Uniform Retail Credit Classification and Account Management Policy. Additionally, in accordance with the Interagency Supervisory Guidance on Allowance for Loan and Lease Losses Estimation Practices for Loans and Lines of Credit Secured by Junior Liens on 1-4 Family Residential Properties, the risk grade classifications of retail loans (home equity lines and consumer mortgages) secured by junior liens on 1-4 family residential properties also consider available information on the payment status of the associated senior lien with other financial institutions.



Loan Portfolio Credit Exposure by Risk Grade
	June 30, 2016
(in thousands)	Pass		Special Mention	Substandard⁽¹⁾	Doubtful⁽²⁾	Loss		Total
Investment properties	$	5,788,229	86,101	46,331	—	—		5,920,661
1-4 family properties	1,009,820		51,938	58,789	7,233	—		1,127,780
Land acquisition	387,082		52,062	19,784	326	—		459,254
Total commercial real estate	7,185,131		190,101	124,904	7,559	—		7,507,695
Commercial, financial and agricultural	6,317,597		163,494	105,107	10,400	237	⁽³⁾	6,596,835
Owner-occupied	4,160,662		81,636	114,409	1,420	468	⁽³⁾	4,358,595
Total commercial and industrial	10,478,259		245,130	219,516	11,820	705		10,955,430
Home equity lines	1,632,841		—	21,808	1,201	1,259	⁽³⁾	1,657,109
Consumer mortgages	2,102,767		—	27,808	1,372	167	⁽³⁾	2,132,114
Credit cards	234,728		—	533	—	773	⁽⁴⁾	236,034
Other retail loans	595,455		—	4,620	—	78	⁽³⁾	600,153
Total retail	4,565,791		—	54,769	2,573	2,277		4,625,410
Total loans	$	22,229,181	435,231	399,189	21,952	2,982		23,088,535	⁽⁵	⁾

	December 31, 2015
(in thousands)	Pass		Special Mention	Substandard⁽¹⁾	Doubtful⁽²⁾	Loss		Total
Investment properties	$	5,560,595	114,705	76,331	—	—		5,751,631
1-4 family properties	995,903		64,325	61,726	7,202	—		1,129,156
Land acquisition	436,835		46,208	30,574	364	—		513,981
Total commercial real estate	6,993,333		225,238	168,631	7,566	—		7,394,768
Commercial, financial and agricultural	6,184,179		152,189	100,658	13,330	2,824	⁽³⁾	6,453,180
Owner-occupied	4,118,631		78,490	121,272	98	459	⁽³⁾	4,318,950
Total commercial and industrial	10,302,810		230,679	221,930	13,428	3,283		10,772,130
Home equity lines	1,666,586		—	20,456	1,206	1,666	⁽³⁾	1,689,914
Consumer mortgages	1,910,649		—	26,041	1,700	293	⁽³⁾	1,938,683
Credit cards	239,405		—	480	—	966	⁽⁴⁾	240,851
Other retail loans	418,929		—	4,315	—	74	⁽³⁾	423,318
Total retail	4,235,569		—	51,292	2,906	2,999		4,292,766
Total loans	$	21,531,712	455,917	441,853	23,900	6,282		22,459,664	₍₆	₎

⁽¹⁾ Includes $270.1 million and $303.7 million of Substandard accruing loans at June 30, 2016 and December 31, 2015, respectively.

⁽²⁾ The loans within this risk grade are on non-accrual status. Commercial loans generally have an allowance for loan losses in accordance with ASC 310, and retail loans generally have an allowance for loan losses equal to 50% of the loan amount.

⁽³⁾ The loans within this risk grade are on non-accrual status and have an allowance for loan losses equal to the full loan amount.

⁽⁴⁾Represent amounts that were 120 days past due. These credits are downgraded to the Loss category with an allowance for loan losses equal to the full loan amount and are generally charged off upon reaching 181 days past due in accordance with the FFIEC Uniform Retail Credit Classification and Account Management Policy.

⁽⁵⁾Total before net deferred fees and costs of $27.6 million.

⁽⁶⁾Total before net deferred fees and costs of $30.1 million.

The following table details the changes in the allowance for loan losses by loan segment for the six and three months ended June 30, 2016 and 2015.



Allowance for Loan Losses and Recorded Investment in Loans
	As of and For The Six Months Ended June 30, 2016
(in thousands)	Commercial Real Estate			Commercial & Industrial		Retail		Total
Allowance for loan losses:
Beginning balance	$	87,133		122,989		42,374		252,496
Charge-offs	(9,277		)	(10,661	)	(7,148	)	(27,086	)
Recoveries	6,690			4,342		2,564		13,596
Provision for loan losses	(5,187		)	12,963		8,294		16,070
Ending balance⁽¹⁾	$	79,359		129,633		46,084		255,076
Ending balance: individually evaluated for impairment	12,515			14,221		1,691		28,427
Ending balance: collectively evaluated for impairment	$	66,844		115,412		44,393		226,649
Loans:
Ending balance: total loans⁽¹⁾⁽²⁾	$	7,507,695		10,955,430		4,625,410		23,088,535
Ending balance: individually evaluated for impairment	112,954			119,805		37,788		270,547
Ending balance: collectively evaluated for impairment	$	7,394,741		10,835,625		4,587,622		22,817,988

	As of and For The Six Months Ended June 30, 2015
(in thousands)	Commercial Real Estate			Commercial & Industrial		Retail		Total
Allowance for loan losses:
Beginning balance	$	101,471		118,110		41,736		261,317
Charge-offs	(10,397		)	(9,074	)	(11,757	)	(31,228	)
Recoveries	6,481			3,570		3,528		13,579
Provision for loan losses	(6,864		)	10,444		7,454		11,034
Ending balance⁽¹⁾	$	90,691		123,050		40,961		254,702
Ending balance: individually evaluated for impairment	17,197			10,292		1,092		28,581
Ending balance: collectively evaluated for impairment	$	73,494		112,758		39,869		226,121
Loans:
Ending balance: total loans⁽¹⁾⁽³⁾	$	7,071,595		10,404,527		4,047,868		21,523,990
Ending balance: individually evaluated for impairment	193,230			112,491		41,013		346,734
Ending balance: collectively evaluated for impairment	$	6,878,365		10,292,036		4,006,855		21,177,256

⁽¹⁾As of and for the six months ended June 30, 2016 and 2015, there were no purchased credit-impaired loans and no allowance for loan losses for purchased credit-impaired loans.

⁽²⁾Total before net deferred fees and costs of $27.6 million.

⁽³⁾Total before net deferred fees and costs of $29.1 million.



Allowance for Loan Losses and Recorded Investment in Loans
	As of and For The Three Months Ended June 30, 2016
(in thousands)	Commercial Real Estate			Commercial & Industrial		Retail		Total
Allowance for loan losses:
Beginning balance	$	84,557		124,878		45,081		254,516
Charge-offs	(7,455		)	(5,136	)	(3,180	)	(15,771	)
Recoveries	5,397			3,078		1,163		9,638
Provision for loan losses	(3,140		)	6,813		3,020		6,693
Ending balance⁽¹⁾	$	79,359		129,633		46,084		255,076
Ending balance: individually evaluated for impairment	12,515			14,221		1,691		28,427
Ending balance: collectively evaluated for impairment	$	66,844		115,412		44,393		226,649
Loans:
Ending balance: total loans⁽¹⁾⁽²⁾	$	7,507,695		10,955,430		4,625,410		23,088,535
Ending balance: individually evaluated for impairment	112,954			119,805		37,788		270,547
Ending balance: collectively evaluated for impairment	$	7,394,741		10,835,625		4,587,622		22,817,988

	As of and For The Three Months Ended June 30, 2015
(in thousands)	Commercial Real Estate			Commercial & Industrial		Retail		Total
Allowance for loan losses:
Beginning balance	$	94,208		117,806		41,357		253,371
Charge-offs	(2,957		)	(3,802	)	(3,845	)	(10,604	)
Recoveries	2,540			1,305		1,454		5,299
Provision for loan losses	(3,100		)	7,741		1,995		6,636
Ending balance⁽¹⁾	$	90,691		123,050		40,961		254,702
Ending balance: individually evaluated for impairment	17,197			10,292		1,092		28,581
Ending balance: collectively evaluated for impairment	$	73,494		112,758		39,869		226,121
Loans:
Ending balance: total loans⁽¹⁾⁽³⁾	7,071,595			10,404,527		4,047,868		21,523,990
Ending balance: individually evaluated for impairment	193,230			112,491		41,013		346,734
Ending balance: collectively evaluated for impairment	$	6,878,365		10,292,036		4,006,855		21,177,256

⁽¹⁾As of and for the three months ended June 30, 2016 and 2015, there were no purchased credit-impaired loans and no allowance for loan losses for purchased credit-impaired loans.

⁽²⁾Total before net deferred fees and costs of $27.6 million.

⁽³⁾Total before net deferred fees and costs of $29.1 million.

The tables below summarize impaired loans (including accruing TDRs) as of June 30, 2016 and December 31, 2015.



Impaired Loans (including accruing TDRs)
	June 30, 2016				Six Months Ended June 30, 2016		Three Months Ended June 30, 2016
(in thousands)	Recorded Investment		Unpaid Principal Balance	Related Allowance	Average Recorded Investment	Interest Income Recognized	Average Recorded Investment	Interest Income Recognized
With no related allowance recorded
Investment properties	$	4,249	4,275	—	8,772	—	8,185	—
1-4 family properties	1,219		5,243	—	1,417	—	1,329	—
Land acquisition	2,650		7,109	—	4,431	—	2,857	—
Total commercial real estate	8,118		16,627	—	14,620	—	12,371	—
Commercial, financial and agricultural	5,434		7,585	—	5,738	—	5,761	—
Owner-occupied	8,023		9,019	—	8,661	—	8,753	—
Total commercial and industrial	13,457		16,604	—	14,399	—	14,514	—
Home equity lines	1,043		1,043	—	1,039	—	1,043	—
Consumer mortgages	814		2,065	—	814	—	814	—
Credit cards	—		—	—	—	—	—	—
Other retail loans	—		—	—	—	—	—	—
Total retail	1,857		3,108	—	1,853	—	1,857	—
Total impaired loans with no related allowance recorded	$	23,432	36,339	—	30,872	—	28,742	—
With allowance recorded
Investment properties	$	39,590	39,593	4,356	49,244	1,022	40,474	366
1-4 family properties	50,946		50,985	7,466	49,705	461	49,975	344
Land acquisition	14,300		14,301	693	19,715	223	16,342	95
Total commercial real estate	104,836		104,879	12,515	118,664	1,706	106,791	805
Commercial, financial and agricultural	53,621		55,850	12,634	54,517	517	59,487	328
Owner-occupied	52,727		52,948	1,587	50,379	927	51,355	483
Total commercial and industrial	106,348		108,798	14,221	104,896	1,444	110,842	811
Home equity lines	9,019		9,019	134	9,410	512	9,201	250
Consumer mortgages	20,939		20,939	1,179	21,480	224	21,138	109
Credit cards	—		—	—	—	—	—	—
Other retail loans	5,973		5,975	378	4,935	143	5,190	71
Total retail	35,931		35,933	1,691	35,825	879	35,529	430
Total impaired loans with allowance recorded	$	247,115	249,610	28,427	259,385	4,029	253,162	2,046
Total impaired loans
Investment properties	$	43,839	43,868	4,356	58,016	1,022	48,659	366
1-4 family properties	52,165		56,228	7,466	51,122	461	51,304	344
Land acquisition	16,950		21,410	693	24,146	223	19,199	95
Total commercial real estate	112,954		121,506	12,515	133,284	1,706	119,162	805
Commercial, financial and agricultural	59,055		63,435	12,634	60,255	517	65,248	328
Owner-occupied	60,750		61,967	1,587	59,040	927	60,108	483
Total commercial and industrial	119,805		125,402	14,221	119,295	1,444	125,356	811
Home equity lines	10,062		10,062	134	10,449	512	10,244	250
Consumer mortgages	21,753		23,004	1,179	22,294	224	21,952	109
Credit cards	—		—	—	—	—	—	—
Other retail loans	5,973		5,975	378	4,935	143	5,190	71
Total retail	37,788		39,041	1,691	37,678	879	37,386	430
Total impaired loans	$	270,547	285,949	28,427	290,257	4,029	281,904	2,046



Impaired Loans (including accruing TDRs)
	December 31, 2015				Year Ended December 31, 2015
(in thousands)	Recorded Investment		Unpaid Principal Balance	Related Allowance	Average Recorded Investment	Interest Income Recognized
With no related allowance recorded
Investment properties	$	10,051	12,946	—	11,625	—
1-4 family properties	1,507		5,526	—	2,546	—
Land acquisition	8,551		39,053	—	13,897	—
Total commercial real estate	20,109		57,525	—	28,068	—
Commercial, financial and agricultural	4,393		7,606	—	5,737	—
Owner-occupied	8,762		11,210	—	14,657	—
Total commercial and industrial	13,155		18,816	—	20,394	—
Home equity lines	1,030		1,030	—	573	—
Consumer mortgages	814		941	—	995	—
Credit cards	—		—	—	—	—
Other retail loans	—		—	—	—	—
Total retail	1,844		1,971	—	1,568	—
Total impaired loans with no related allowance recorded	$	35,108	78,312	—	50,030	—
With allowance recorded
Investment properties	$	62,305	62,305	10,070	73,211	2,131
1-4 family properties	51,376		51,376	6,184	61,690	1,618
Land acquisition	24,168		24,738	2,715	34,793	936
Total commercial real estate	137,849		138,419	18,969	169,694	4,685
Commercial, financial and agricultural	42,914		44,374	8,339	43,740	1,125
Owner-occupied	49,530		49,688	2,138	55,323	1,814
Total commercial and industrial	92,444		94,062	10,477	99,063	2,939
Home equity lines	9,575		9,575	206	8,318	346
Consumer mortgages	22,173		23,297	651	26,044	1,229
Credit cards	—		—	—	—	—
Other retail loans	4,651		4,651	132	5,105	323
Total retail	36,399		37,523	989	39,467	1,898
Total impaired loans with allowance recorded	$	266,692	270,004	30,435	308,224	9,522
Total impaired loans
Investment properties	$	72,356	75,251	10,070	84,836	2,131
1-4 family properties	52,883		56,902	6,184	64,236	1,618
Land acquisition	32,719		63,791	2,715	48,690	936
Total commercial real estate	157,958		195,944	18,969	197,762	4,685
Commercial, financial and agricultural	47,307		51,980	8,339	49,477	1,125
Owner-occupied	58,292		60,898	2,138	69,980	1,814
Total commercial and industrial	105,599		112,878	10,477	119,457	2,939
Home equity lines	10,605		10,605	206	8,891	346
Consumer mortgages	22,987		24,238	651	27,039	1,229
Credit cards	—		—	—	—	—
Other retail loans	4,651		4,651	132	5,105	323
Total retail	38,243		39,494	989	41,035	1,898
Total impaired loans	$	301,800	348,316	30,435	358,254	9,522

The average recorded investment in impaired loans was $401.5 million and $375.5 million for the six and three months ended June 30, 2015. Excluding accruing TDRs, there was no interest income recognized for the investment in impaired loans for the six and three months ended June 30, 2015. Interest income recognized for accruing TDRs was $5.1 million and $2.5 million for the six and three months ended June 30, 2015. At June 30, 2016 and December 31, 2015, impaired loans of $65.4 million and $77.9 million, respectively, were on non-accrual status.

Concessions provided in a TDR are primarily in the form of providing a below market interest rate given the borrower's credit risk, a period of time generally less than one year with a reduction of required principal and/or interest payments (e.g., interest only for a period of time), or an extension of the maturity of the loan generally for less than one year. Insignificant periods of reduction of principal and/or interest payments, or one-time deferrals of 3 months or less, are generally not considered to be financial concessions.

The following tables represent, by concession type, the post-modification balance for loans modified or renewed during the six and three months ended June 30, 2016 and 2015 that were reported as accruing or non-accruing TDRs.



TDRs by Concession Type
	Six Months Ended June 30, 2016
(in thousands, except contract data)	Number of Contracts	Principal Forgiveness		Below Market Interest Rate	Term Extensions and/or Other Concessions	Total
Investment properties	3	$	—	1,826	148	1,974
1-4 family properties	19	—		3,490	1,164	4,654
Land acquisition	11	—		—	1,269	1,269
Total commercial real estate	33	—		5,316	2,581	7,897
Commercial, financial and agricultural	45	—		13,948	4,845	18,793
Owner-occupied	6	—		2,667	550	3,217
Total commercial and industrial	51	—		16,615	5,395	22,010
Home equity lines	3	—		224	—	224
Consumer mortgages	6	—		354	51	405
Credit cards	—	—		—	—	—
Other retail loans	17	—		324	1,534	1,858
Total retail	26	—		902	1,585	2,487
Total TDRs	110	$	—	22,833	9,561	32,394	⁽¹	⁾

	Three Months Ended June 30, 2016
(in thousands, except contract data)	Number of Contracts	Principal Forgiveness		Below Market Interest Rate	Term Extensions and/or Other Concessions	Total
Investment properties	1	$	—	1,389	—	1,389
1-4 family properties	12	—		3,095	324	3,419
Land acquisition	5	—		—	734	734
Total commercial real estate	18	—		4,484	1,058	5,542
Commercial, financial and agricultural	15	—		1,934	1,458	3,392
Owner-occupied	2	—		1,132	102	1,234
Total commercial and industrial	17	—		3,066	1,560	4,626
Home equity lines	1	—		28	—	28
Consumer mortgages	3	—		200	51	251
Credit cards	—	—		—	—	—
Other retail loans	10	—		94	1,449	1,543
Total retail	14	—		322	1,500	1,822
Total TDRs	49	$	—	7,872	4,118	11,990	⁽²	⁾

⁽¹⁾No net charge-offs were recorded during the six months ended June 30, 2016 upon restructuring of these loans.

⁽²⁾No net charge-offs were recorded during the three months ended June 30, 2016 upon restructuring of these loans.



TDRs by Concession Type
	Six Months Ended June 30, 2015
(in thousands, except contract data)	Number of Contracts	Principal Forgiveness		Below Market Interest Rate	Term Extensions and/or Other Concessions	Total
Investment properties	4	$	—	16,932	3,815	20,747
1-4 family properties	21	14,823		3,358	879	19,060
Land acquisition	6	—		604	819	1,423
Total commercial real estate	31	14,823		20,894	5,513	41,230
Commercial, financial and agricultural	49	—		1,580	3,844	5,424
Owner-occupied	3	—		1,739	416	2,155
Total commercial and industrial	52	—		3,319	4,260	7,579
Home equity lines	48	—		2,517	2,148	4,665
Consumer mortgages	12	—		510	786	1,296
Credit cards	—	—		—	—	—
Other retail loans	13	—		257	495	752
Total retail	73	—		3,284	3,429	6,713
Total TDRs	156	$	14,823	27,497	13,202	55,522	⁽³	⁾

	Three Months Ended June 30, 2015
(in thousands, except contract data)	Number of Contracts	Principal Forgiveness		Below Market Interest Rate	Term Extensions and/or Other Concessions	Total
Investment properties	1	$	—	—	211	211
1-4 family properties	8	—		502	729	1,231
Land acquisition	3	—		349	111	460
Total commercial real estate	12	—		851	1,051	1,902
Commercial, financial and agricultural	24	—		565	1,954	2,519
Owner-occupied	1	—		—	416	416
Total commercial and industrial	25	—		565	2,370	2,935
Home equity lines	37	—		1,542	2,013	3,555
Consumer mortgages	1	—		265	—	265
Credit cards	—	—		—	—	—
Other retail loans	7	—		—	431	431
Total retail	45	—		1,807	2,444	4,251
Total TDRs	82	$	—	3,223	5,865	9,088	⁽⁴	⁾

⁽³⁾ Net charge-offs of $4.0 million were recorded during the six months ended June 30, 2015 upon restructuring of these loans.

⁽⁴⁾ No net charge-offs were recorded during the three months ended June 30, 2015 upon restructuring of these loans.

For both the six and three months ended June 30, 2016, there was one default with a recorded investment of $92 thousand on accruing TDRs restructured during the previous twelve months (defaults are defined as the earlier of the TDR being placed on non-accrual status or reaching 90 days past due with respect to principal and/or interest payments) compared to two defaults with a recorded investment of $115 thousand and no defaults, respectively, for the six and three months ended June 30, 2015.

If, at the time a loan was designated as a TDR, the loan was not already impaired, the measurement of impairment that resulted from the TDR designation changes from a general pool-level reserve to a specific loan measurement of impairment in accordance with ASC 310-10-35. Generally, the change in the allowance for loan losses resulting from such TDR designation is not significant. At June 30, 2016, the allowance for loan losses allocated to accruing TDRs totaling $205.2 million was $12.7 million compared to accruing TDRs of $223.9 million with an allocated allowance for loan losses of $12.6 million at December 31, 2015. Non-accrual, non-homogeneous loans (commercial-type impaired loans greater than $1 million) that are designated as TDRs, are individually measured for the amount of impairment, if any, both before and after the TDR designation.