LOANS (Tables)

9 Months Ended

Sep. 30, 2018

Schedule of Accounts Notes Loans and Financial Receivables

Loans are stated at unpaid balances, net of unearned income and deferred loan fees. Balances within the major loans receivable categories are presented in the following table, excluding purchased loans:



(dollars in thousands)	September 30, 2018		December 31, 2017
Commercial, financial and agricultural	$	1,422,152	$	1,362,508
Real estate – construction and development	641,830		624,595
Real estate – commercial and farmland	1,804,265		1,535,439
Real estate – residential	1,275,201		1,009,461
Consumer installment	399,858		324,511
	$	5,543,306	$	4,856,514

Summary of Purchased Loans And Major Loan Categories

Purchased loans are shown below according to major loan type as of the end of the periods shown:



(dollars in thousands)	September 30, 2018		December 31, 2017
Commercial, financial and agricultural	$	413,365	$	74,378
Real estate – construction and development	219,882		65,513
Real estate – commercial and farmland	1,399,174		468,246
Real estate – residential	649,352		250,539
Consumer installment	29,687		2,919
	$	2,711,460	$	861,595

Rollforward of Acquired Loans

A rollforward of purchased loans for the nine months ended September 30, 2018 and 2017 is shown below:



(dollars in thousands)	September 30, 2018			September 30, 2017
Balance, January 1	$	861,595		$	1,069,191
Charge-offs, net of recoveries	(1,314		)	(1,761		)
Additions due to acquisitions	2,054,440			—
Accretion	8,083			9,023
Transfers to purchased other real estate owned	(2,434		)	(4,294		)
Payments received	(208,910		)	(155,033		)
Ending balance	$	2,711,460		$	917,126

Schedule of Changes in Accretable Discounts Related Acquired Loans

The following is a summary of changes in the accretable discounts of purchased loans during the nine months ended September 30, 2018 and 2017:



(dollars in thousands)	September 30, 2018			September 30, 2017
Balance, January 1	$	20,192		$	30,624
Additions due to acquisitions	29,318			—
Accretion	(8,083		)	(9,023		)
Accretable discounts removed due to charge-offs	(16		)	(15		)
Transfers between non-accretable and accretable discounts, net	1,569			923
Ending balance	$	42,980		$	22,509

Summary of Financial Receivable Nonaccrual Basis

The following table presents an analysis of purchased loans accounted for on a nonaccrual basis:



(dollars in thousands)	September 30, 2018		December 31, 2017
Commercial, financial and agricultural	$	922	$	813
Real estate – construction and development	6,324		3,139
Real estate – commercial and farmland	8,823		5,685
Real estate – residential	11,208		5,743
Consumer installment	487		48
	$	27,764	$	15,428

The following table presents an analysis of loans accounted for on a nonaccrual basis, excluding purchased loans:



(dollars in thousands)	September 30, 2018		December 31, 2017
Commercial, financial and agricultural	$	1,624	$	1,306
Real estate – construction and development	1,037		554
Real estate – commercial and farmland	3,740		2,665
Real estate – residential	8,966		9,194
Consumer installment	619		483
	$	15,986	$	14,202

Summary of Past Due Financial Receivables

The following table presents an analysis of past-due loans, excluding purchased past-due loans as of September 30, 2018 and December 31, 2017:



(dollars in thousands)	Loans 30-59 Days Past Due		Loans 60-89 Days Past Due		Loans 90 or More Days Past Due		Total Loans Past Due		Current Loans		Total Loans		Loans 90 Days or More Past Due and Still Accruing
September 30, 2018
Commercial, financial and agricultural	$	6,085	$	2,484	$	3,874	$	12,443	$	1,409,709	$	1,422,152	$	2,657
Real estate – construction and development	376		129		844		1,349		640,481		641,830		—
Real estate – commercial and farmland	2,116		466		1,934		4,516		1,799,749		1,804,265		—
Real estate – residential	4,065		2,428		7,635		14,128		1,261,073		1,275,201		—
Consumer installment	2,029		823		568		3,420		396,438		399,858		206
Total	$	14,671	$	6,330	$	14,855	$	35,856	$	5,507,450	$	5,543,306	$	2,863

December 31, 2017
Commercial, financial and agricultural	$	8,124	$	3,285	$	6,978	$	18,387	$	1,344,121	$	1,362,508	$	5,991
Real estate – construction and development	810		23		288		1,121		623,474		624,595		—
Real estate – commercial and farmland	869		787		1,940		3,596		1,531,843		1,535,439		—
Real estate – residential	8,772		2,941		7,041		18,754		990,707		1,009,461		—
Consumer installment	1,556		472		329		2,357		322,154		324,511		—
Total	$	20,131	$	7,508	$	16,576	$	44,215	$	4,812,299	$	4,856,514	$	5,991

The following table presents an analysis of purchased past-due loans as of September 30, 2018 and December 31, 2017:



(dollars in thousands)	Loans 30-59 Days Past Due		Loans 60-89 Days Past Due		Loans 90 or More Days Past Due		Total Loans Past Due		Current Loans		Total Loans		Loans 90 Days or More Past Due and Still Accruing
September 30, 2018
Commercial, financial and agricultural	$	320	$	131	$	693	$	1,144	$	412,221	$	413,365	$	—
Real estate – construction and development	398		407		5,280		6,085		213,797		219,882		—
Real estate – commercial and farmland	3,953		402		4,435		8,790		1,390,384		1,399,174		—
Real estate – residential	8,854		2,932		8,068		19,854		629,498		649,352		—
Consumer installment	836		543		231		1,610		28,077		29,687		—
Total	$	14,361	$	4,415	$	18,707	$	37,483	$	2,673,977	$	2,711,460	$	—

December 31, 2017
Commercial, financial and agricultural	$	—	$	33	$	760	$	793	$	73,585	$	74,378	$	—
Real estate – construction and development	87		31		2,517		2,635		62,878		65,513		—
Real estate – commercial and farmland	1,190		701		2,724		4,615		463,631		468,246		—
Real estate – residential	2,722		1,585		2,320		6,627		243,912		250,539		—
Consumer installment	57		4		43		104		2,815		2,919		—
Total	$	4,056	$	2,354	$	8,364	$	14,774	$	846,821	$	861,595	$	—

Summary of Impaired Financial Receivables

The following is a summary of information pertaining to purchased impaired loans:



	As of and for the Period Ended
(dollars in thousands)	September 30, 2018		December 31, 2017		September 30, 2017
Nonaccrual loans	$	27,764	$	15,428	$	19,049
Troubled debt restructurings not included above	20,363		20,472		20,205
Total impaired loans	$	48,127	$	35,900	$	39,254

Quarter-to-date interest income recognized on impaired loans	$	309	$	379	$	493
Year-to-date interest income recognized on impaired loans	$	1,285	$	1,625	$	1,246
Quarter-to-date foregone interest income on impaired loans	$	506	$	281	$	356
Year-to-date foregone interest income on impaired loans	$	1,032	$	1,239	$	958

The following table presents an analysis of information pertaining to purchased impaired loans as of September 30, 2018, December 31, 2017 and September 30, 2017:



(dollars in thousands)	Unpaid Contractual Principal Balance		Recorded Investment With No Allowance		Recorded Investment With Allowance		Total Recorded Investment		Related Allowance		Three Month Average Recorded Investment		Nine Month Average Recorded Investment
September 30, 2018
Commercial, financial and agricultural	$	5,499	$	631	$	341	$	972	$	—	$	670	$	737
Real estate – construction and development	16,066		312		7,033		7,345		255		6,561		5,356
Real estate – commercial and farmland	20,297		3,013		12,319		15,332		872		13,282		12,513
Real estate – residential	27,028		8,393		15,598		23,991		886		22,932		21,217
Consumer installment	537		487		—		487		—		287		165
Total	$	69,427	$	12,836	$	35,291	$	48,127	$	2,013	$	43,732	$	39,988



(dollars in thousands)	Unpaid Contractual Principal Balance		Recorded Investment With No Allowance		Recorded Investment With Allowance		Total Recorded Investment		Related Allowance		Three Month Average Recorded Investment		Twelve Month Average Recorded Investment
December 31, 2017
Commercial, financial and agricultural	$	4,170	$	70	$	744	$	814	$	400	$	1,450	$	827
Real estate – construction and development	9,060		282		3,875		4,157		1,114		4,218		3,877
Real estate – commercial and farmland	14,596		1,224		11,173		12,397		906		12,840		15,329
Real estate – residential	20,867		6,574		11,910		18,484		821		19,002		20,743
Consumer installment	57		48		—		48		—		68		41
Total	$	48,750	$	8,198	$	27,702	$	35,900	$	3,241	$	37,578	$	40,817



(dollars in thousands)	Unpaid Contractual Principal Balance		Recorded Investment With No Allowance		Recorded Investment With Allowance		Total Recorded Investment		Related Allowance		Three Month Average Recorded Investment		Nine Month Average Recorded Investment
September 30, 2017
Commercial, financial and agricultural	$	5,333	$	345	$	1,741	$	2,086	$	800	$	1,128	$	831
Real estate – construction and development	9,268		1,189		3,088		4,277		537		3,885		3,807
Real estate – commercial and farmland	16,492		1,516		11,766		13,282		1,140		13,658		16,063
Real estate – residential	22,462		7,224		12,297		19,521		762		20,088		21,308
Consumer installment	97		88		—		88		—		58		40
Total	$	53,652	$	10,362	$	28,892	$	39,254	$	3,239	$	38,817	$	42,049

The following is a summary of information pertaining to impaired loans, excluding purchased loans:



	As of and for the Period Ended
(dollars in thousands)	September 30, 2018		December 31, 2017		September 30, 2017
Nonaccrual loans	$	15,986	$	14,202	$	15,325
Troubled debt restructurings not included above	10,943		13,599		12,452
Total impaired loans	$	26,929	$	27,801	$	27,777

Quarter-to-date interest income recognized on impaired loans	$	201	$	1,010	$	297
Year-to-date interest income recognized on impaired loans	$	625	$	1,867	$	857
Quarter-to-date foregone interest income on impaired loans	$	225	$	197	$	233
Year-to-date foregone interest income on impaired loans	$	636	$	950	$	753

The following table presents an analysis of information pertaining to impaired loans, excluding purchased loans as of September 30, 2018, December 31, 2017 and September 30, 2017:



(dollars in thousands)	Unpaid Contractual Principal Balance		Recorded Investment With No Allowance		Recorded Investment With Allowance		Total Recorded Investment		Related Allowance		Three Month Average Recorded Investment		Nine Month Average Recorded Investment
September 30, 2018
Commercial, financial and agricultural	$	2,216	$	966	$	838	$	1,804	$	5	$	1,791	$	1,629
Real estate – construction and development	1,444		720		701		1,421		46		1,110		971
Real estate – commercial and farmland	8,911		536		7,021		7,557		1,799		8,186		7,969
Real estate – residential	15,964		5,298		10,226		15,524		782		15,726		15,308
Consumer installment	658		623		—		623		—		571		531
Total	$	29,193	$	8,143	$	18,786	$	26,929	$	2,632	$	27,384	$	26,408



(dollars in thousands)	Unpaid Contractual Principal Balance		Recorded Investment With No Allowance		Recorded Investment With Allowance		Total Recorded Investment		Related Allowance		Three Month Average Recorded Investment		Twelve Month Average Recorded Investment
December 31, 2017
Commercial, financial and agricultural	$	1,453	$	734	$	613	$	1,347	$	145	$	1,900	$	2,173
Real estate – construction and development	1,467		471		500		971		48		1,065		1,122
Real estate – commercial and farmland	10,646		729		8,873		9,602		1,047		8,910		11,053
Real estate – residential	17,416		4,828		10,565		15,393		1,005		14,294		14,930
Consumer installment	523		488		—		488		—		493		541
Total	$	31,505	$	7,250	$	20,551	$	27,801	$	2,245	$	26,662	$	29,819



(dollars in thousands)	Unpaid Contractual Principal Balance		Recorded Investment With No Allowance		Recorded Investment With Allowance		Total Recorded Investment		Related Allowance		Three Month Average Recorded Investment		Nine Month Average Recorded Investment
September 30, 2017
Commercial, financial and agricultural	$	2,924	$	1,121	$	1,331	$	2,452	$	379	$	2,478	$	2,380
Real estate – construction and development	1,655		532		627		1,159		81		1,179		1,160
Real estate – commercial and farmland	11,451		536		9,938		10,474		806		10,669		11,416
Real estate – residential	15,211		4,558		8,636		13,194		1,058		13,683		14,814
Consumer installment	538		498		—		498		—		507		554
Total	$	31,779	$	7,245	$	20,532	$	27,777	$	2,324	$	28,516	$	30,324

Summary of Credit Quality Indicate Financial Receivable

The following table presents the purchased loan portfolio by risk grade as of September 30, 2018 and December 31, 2017 (in thousands):



Risk Grade	Commercial, Financial and Agricultural		Real Estate - Construction and Development		Real Estate - Commercial and Farmland		Real Estate - Residential		Consumer Installment		Total
September 30, 2018
1	$	54,297	$	—	$	—	$	—	$	543	$	54,840
2	35,554		—		7,691		89,018		191		132,454
3	80,406		18,141		293,077		70,536		1,147		463,307
4	190,175		184,639		988,802		437,489		26,985		1,828,090
5	38,056		4,424		69,398		21,775		—		133,653
6	11,426		4,033		12,390		7,748		79		35,676
7	3,451		8,645		27,816		22,786		742		63,440
8	—		—		—		—		—		—
9	—		—		—		—		—		—
Total	$	413,365	$	219,882	$	1,399,174	$	649,352	$	29,687	$	2,711,460

December 31, 2017
1	$	3,358	$	—	$	—	$	—	$	606	$	3,964
2	4,541		—		5,047		91,270		240		101,098
3	8,517		13,014		186,187		50,988		1,166		259,872
4	43,085		39,877		230,570		70,837		711		385,080
5	—		2,306		6,081		11,349		—		19,736
6	13,718		4,076		13,637		5,637		53		37,121
7	1,159		6,240		26,724		20,458		143		54,724
8	—		—		—		—		—		—
9	—		—		—		—		—		—
Total	$	74,378	$	65,513	$	468,246	$	250,539	$	2,919	$	861,595

The following table presents the loan portfolio, excluding purchased loans, by risk grade as of September 30, 2018 and December 31, 2017 (in thousands):



Risk Grade	Commercial, Financial and Agricultural		Real Estate - Construction and Development		Real Estate - Commercial and Farmland		Real Estate - Residential		Consumer Installment		Total
September 30, 2018
1	$	535,188	$	—	$	4,678	$	16	$	10,138	$	550,020
2	562,396		718		40,624		41,824		50		645,612
3	164,235		66,470		926,228		1,108,484		24,167		2,289,584
4	137,161		562,700		778,578		96,324		364,755		1,939,518
5	8,363		5,043		17,749		8,857		29		40,041
6	9,521		4,018		23,034		4,453		99		41,125
7	5,288		2,881		13,374		15,243		620		37,406
8	—		—		—		—		—		—
9	—		—		—		—		—		—
Total	$	1,422,152	$	641,830	$	1,804,265	$	1,275,201	$	399,858	$	5,543,306

December 31, 2017
1	$	539,899	$	—	$	5,790	$	47	$	9,243	$	554,979
2	568,557		1,005		68,507		49,742		670		688,481
3	125,740		59,318		966,391		843,178		39,352		2,033,979
4	117,358		552,918		454,506		88,537		274,462		1,487,781
5	330		4,474		6,408		5,781		3		16,996
6	5,236		4,207		15,108		5,339		185		30,075
7	5,381		2,673		18,729		16,837		596		44,216
8	7		—		—		—		—		7
9	—		—		—		—		—		—
Total	$	1,362,508	$	624,595	$	1,535,439	$	1,009,461	$	324,511	$	4,856,514

Summary of Troubled Debt Restructurings by Loan Class

The following table presents the loans by class modified as troubled debt restructurings, excluding purchased loans, which occurred during the nine months ended September 30, 2018 and 2017:



	September 30, 2018			September 30, 2017
Loan Class	#	Balance (in thousands)		#	Balance (in thousands)
Commercial, financial and agricultural	10	$	302	1	$	4
Real estate – construction and development	1	3		—	—
Real estate – commercial and farmland	1	303		2	226
Real estate – residential	12	1,617		10	526
Consumer installment	6	36		6	27
Total	30	$	2,261	19	$	783

The following table presents the purchased loans by class modified as troubled debt restructurings, which occurred during the nine months ended September 30, 2018 and 2017:



	September 30, 2018			September 30, 2017
Loan Class	#	Balance (in thousands)		#	Balance (in thousands)
Commercial, financial and agricultural	1	$	5	—	$	—
Real estate – construction and development	—	—		—	—
Real estate – commercial and farmland	1	69		—	—
Real estate – residential	16	1,791		8	1,005
Consumer installment	—	—		—	—
Total	18	$	1,865	8	$	1,005

Troubled Debt Restructurings on Financing Receivable Payment Default

The following table presents purchased loan troubled debt restructurings by class that defaulted (defined as 30 days past due) during the nine months ended September 30, 2018 and 2017:



	September 30, 2018			September 30, 2017
Loan Class	#	Balance (in thousands)		#	Balance (in thousands)
Commercial, financial and agricultural	—	$	—	1	$	5
Real estate – construction and development	—	—		—	—
Real estate – commercial and farmland	1	69		5	1,945
Real estate – residential	23	2,302		7	333
Consumer installment	—	—		1	3
Total	24	$	2,371	14	$	2,286

The following table presents for loans, excluding purchased loans, the troubled debt restructurings by class that defaulted (defined as 30 days past due) during the nine months ended September 30, 2018 and 2017:



	September 30, 2018			September 30, 2017
Loan Class	#	Balance (in thousands)		#	Balance (in thousands)
Commercial, financial and agricultural	4	$	10	4	$	58
Real estate – construction and development	—	—		1	25
Real estate – commercial and farmland	2	548		4	200
Real estate – residential	17	1,155		12	878
Consumer installment	6	23		7	25
Total	29	$	1,736	28	$	1,186

Summary of Troubled Debt Restructuring by Loan Class, Classified Separately under Restructured Terms

The following table presents the amount of troubled debt restructurings by loan class, excluding purchased loans, classified separately as accrual and nonaccrual at September 30, 2018 and December 31, 2017:



September 30, 2018	Accruing Loans			Non-Accruing Loans
Loan Class	#	Balance (in thousands)		#	Balance (in thousands)
Commercial, financial and agricultural	5	$	180	16	$	208
Real estate – construction and development	5	384		2	6
Real estate – commercial and farmland	14	3,817		3	306
Real estate – residential	73	6,558		19	742
Consumer installment	3	4		30	92
Total	100	$	10,943	70	$	1,354



December 31, 2017	Accruing Loans			Non-Accruing Loans
Loan Class	#	Balance (in thousands)		#	Balance (in thousands)
Commercial, financial and agricultural	4	$	41	12	$	120
Real estate – construction and development	6	417		2	34
Real estate – commercial and farmland	17	6,937		5	204
Real estate – residential	74	6,199		18	1,508
Consumer installment	4	5		33	98
Total	105	$	13,599	70	$	1,964

The following table presents the amount of troubled debt restructurings by loan class of purchased loans, classified separately as accrual and nonaccrual at September 30, 2018 and December 31, 2017.



September 30, 2018	Accruing Loans			Non-Accruing Loans
Loan Class	#	Balance (in thousands)		#	Balance (in thousands)
Commercial, financial and agricultural	1	$	50	2	$	10
Real estate – construction and development	4	1,021		5	301
Real estate – commercial and farmland	13	6,509		8	2,147
Real estate – residential	122	12,783		19	864
Consumer installment	—	—		2	3
Total	140	$	20,363	36	$	3,325



December 31, 2017	Accruing Loans			Non-Accruing Loans
Loan Class	#	Balance (in thousands)		#	Balance (in thousands)
Commercial, financial and agricultural	—	$	—	3	$	16
Real estate – construction and development	3	1,018		6	340
Real estate – commercial and farmland	14	6,713		10	2,582
Real estate – residential	117	12,741		25	1,462
Consumer installment	—	—		2	5
Total	134	$	20,472	46	$	4,405

Schedule of Allowances for Loan Losses by Portfolio Segment

The following tables detail activity in the allowance for loan losses by portfolio segment for the three and nine-month period ended September 30, 2018, the year ended December 31, 2017 and the three and nine-month period ended September 30, 2017. Allocation of a portion of the allowance to one category of loans does not preclude its availability to absorb losses in other categories.



(dollars in thousands)	Commercial, Financial and Agricultural			Real Estate – Construction and Development			Real Estate – Commercial and Farmland			Real Estate – Residential			Consumer Installment			Purchased Loans			Purchased Loan Pools			Total
Three Months Ended September 30, 2018
Balance, June 30, 2018	$	8,400		$	3,789		$	8,215		$	5,136		$	2,877		$	2,339		$	776		$	31,532
Provision for loan losses	1,021			137			809			209			1,039			(1,148		)	28			2,095
Loans charged off	(6,121		)	(265		)	(27		)	(293		)	(923		)	(483		)	—			(8,112		)
Recoveries of loans previously charged off	939			1			134			44			178			1,305			—			2,601
Balance, September 30, 2018	$	4,239		$	3,662		$	9,131		$	5,096		$	3,171		$	2,013		$	804		$	28,116

Nine Months Ended September 30, 2018
Balance, December 31, 2017	$	3,631		$	3,629		$	7,501		$	4,786		$	1,916		$	3,253		$	1,075		$	25,791
Provision for loan losses	9,080			201			1,630			750			3,617			(2,001		)	(271		)	13,006
Loans charged off	(11,314		)	(285		)	(169		)	(695		)	(2,724		)	(1,514		)	—			(16,701		)
Recoveries of loans previously charged off	2,842			117			169			255			362			2,275			—			6,020
Balance, September 30, 2018	$	4,239		$	3,662		$	9,131		$	5,096		$	3,171		$	2,013		$	804		$	28,116

Period-end allocation:
Loans individually evaluated for impairment ⁽¹⁾	$	821		$	46		$	1,800		$	782		$	—		$	2,013		$	2		$	5,464
Loans collectively evaluated for impairment	3,418			3,616			7,331			4,314			3,171			—			802			22,652
Ending balance	$	4,239		$	3,662		$	9,131		$	5,096		$	3,171		$	2,013		$	804		$	28,116

Loans:
Individually evaluated for impairment⁽¹⁾	$	2,362		$	701		$	7,021		$	10,226		$	—		$	36,156		$	4,697		$	61,163
Collectively evaluated for impairment	1,419,790			641,129			1,797,244			1,264,975			399,858			2,573,182			270,055			8,366,233
Acquired with deteriorated credit quality	—			—			—			—			—			102,122			—			102,122
Ending balance	$	1,422,152		$	641,830		$	1,804,265		$	1,275,201		$	399,858		$	2,711,460		$	274,752		$	8,529,518

(1) At September 30, 2018, loans individually evaluated for impairment includes all nonaccrual loans greater than $100,000 and all troubled debt restructurings greater than $100,000, including all troubled debt restructurings and not only those currently classified as troubled debt restructurings.



(dollars in thousands)	Commercial, Financial and Agricultural			Real Estate – Construction and Development			Real Estate – Commercial and Farmland			Real Estate – Residential			Consumer Installment			Purchased Loans			Purchased Loan Pools			Total
Twelve Months Ended December 31, 2017
Balance, December 31, 2016	$	2,192		$	2,990		$	7,662		$	6,786		$	827		$	1,626		$	1,837		$	23,920
Provision for loan losses	3,019			488			508			(86		)	2,591			2,606			(762		)	8,364
Loans charged off	(2,850		)	(95		)	(853		)	(2,151		)	(1,618		)	(2,900		)	—			(10,467		)
Recoveries of loans previously charged off	1,270			246			184			237			116			1,921			—			3,974
Balance, December 31, 2017	$	3,631		$	3,629		$	7,501		$	4,786		$	1,916		$	3,253		$	1,075		$	25,791

Period-end allocation:
Loans individually evaluated for impairment⁽¹⁾	$	465		$	48		$	1,047		$	1,028		$	—		$	3,253		$	177		$	6,018
Loans collectively evaluated for impairment	3,166			3,581			6,454			3,758			1,916			—			898			19,773
Ending balance	$	3,631		$	3,629		$	7,501		$	4,786		$	1,916		$	3,253		$	1,075		$	25,791

Loans:
Individually evaluated for impairment ⁽¹⁾	$	2,971		$	500		$	8,873		$	10,818		$	—		$	28,165		$	904		$	52,231
Collectively evaluated for impairment	1,359,537			624,095			1,526,566			998,643			324,511			718,447			327,342			5,879,141
Acquired with deteriorated credit quality	—			—			—			—			—			114,983			—			114,983
Ending balance	$	1,362,508		$	624,595		$	1,535,439		$	1,009,461		$	324,511		$	861,595		$	328,246		$	6,046,355

(1) At December 31, 2017, loans individually evaluated for impairment includes all nonaccrual loans greater than $100,000 and all troubled debt restructurings greater than $100,000, including all troubled debt restructurings and not only those currently classified as troubled debt restructurings.



(dollars in thousands)	Commercial, Financial and Agricultural			Real Estate – Construction and Development			Real Estate – Commercial and Farmland			Real Estate – Residential			Consumer Installment			Purchased Loans			Purchased Loan Pools			Total
Three Months Ended September 30, 2017
Balance, March 31, 2017	$	3,302		$	3,756		$	7,869		$	5,605		$	1,155		$	1,791		$	1,623		$	25,101
Provision for loan losses	910			(587		)	68			127			670			745			(146		)	1,787
Loans charged off	(1,091		)	(1		)	(18		)	(852		)	(320		)	(161		)	—			(2,443		)
Recoveries of loans previously charged off	409			126			26			56			17			887			—			1,521
Balance, September 30, 2017	$	3,530		$	3,294		$	7,945		$	4,936		$	1,522		$	3,262		$	1,477		$	25,966

Nine Months Ended September 30, 2017
Balance, December 31, 2016	$	2,192		$	2,990		$	7,662		$	6,786		$	827		$	1,626		$	1,837		$	23,920
Provision for loan losses	2,535			155			540			(9		)	1,539			1,428			(360		)	5,828
Loans charged off	(1,896		)	(95		)	(413		)	(2,031		)	(922		)	(1,472		)	—			(6,829		)
Recoveries of loans previously charged off	699			244			156			190			78			1,680			—			3,047
Balance, September 30, 2017	$	3,530		$	3,294		$	7,945		$	4,936		$	1,522		$	3,262		$	1,477		$	25,966

Period-end allocation:
Loans individually evaluated for impairment⁽¹⁾	$	509		$	81		$	1,380		$	1,058		$	—		$	3,262		$	105		$	6,395
Loans collectively evaluated for impairment	3,021			3,213			6,565			3,878			1,522			—			1,372			19,571
Ending balance	$	3,530		$	3,294		$	7,945		$	4,936		$	1,522		$	3,262		$	1,477		$	25,966

Loans:
Individually evaluated for impairment ⁽¹⁾	$	3,204		$	627		$	10,512		$	8,636		$	—		$	32,032		$	915		$	55,926
Collectively evaluated for impairment	1,304,005			549,562			1,548,370			960,653			189,109			763,271			464,303			5,779,273
Acquired with deteriorated credit quality	—			—			—			—			—			121,823			—			121,823
Ending balance	$	1,307,209		$	550,189		$	1,558,882		$	969,289		$	189,109		$	917,126		$	465,218		$	5,957,022

(1) At September 30, 2017, loans individually evaluated for impairment includes all nonaccrual loans greater than $100,000 and all troubled debt restructurings greater than $100,000, including all troubled debt restructurings and not only those currently classified as troubled debt restructurings.