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Past Due Loans, Allowance For Credit Losses, Impaired Loans, and TDRS
 6 Months Ended
Jun. 30, 2018
Accounts, Notes, Loans and Financing Receivable, Gross, Allowance, and Net [Abstract]  
Past Due Loans, Allowance For Credit Losses, Impaired Loans, and TDRS
PAST DUE LOANS, ALLOWANCE FOR CREDIT LOSSES, IMPAIRED LOANS, AND TDRS
Past Due and Non-accrual Loans
The following table presents an aging analysis of the Company's past due loans as of June 30, 2018 and December 31, 2017. The aging is determined without regard to accrual status. The table also presents non-performing loans, consisting of non-accrual loans (the majority of which are past due) and loans 90 days or more past due and still accruing interest, as of each balance sheet date.
Aging Analysis of Past Due Loans and Non-performing Loans by Class
(Dollar amounts in thousands)
 
 
Aging Analysis (Accruing and Non-accrual)
 
 
Non-performing Loans
 
 
Current(1)
 
30-89 Days
Past Due
 
90 Days or
More Past
Due
 
Total
Past Due
 
Total
Loans
 
 
Non-
accrual(2)
 
90 Days or More Past Due, Still Accruing Interest
As of June 30, 2018
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Commercial and industrial
 
$
3,807,618

 
$
18,230

 
$
18,219

 
$
36,449

 
$
3,844,067

 
 
$
22,672

 
$
1,544

Agricultural
 
427,295

 
1,477

 
4,403

 
5,880

 
433,175

 
 
2,992

 
1,418

Commercial real estate:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Office, retail, and industrial
 
1,820,408

 
5,366

 
9,144

 
14,510

 
1,834,918

 
 
9,007

 
1,402

Multi-family
 
696,920

 
3,530

 
2,641

 
6,171

 
703,091

 
 
3,551

 
2,269

Construction
 
633,043

 
107

 
451

 
558

 
633,601

 
 
208

 
243

Other commercial real estate
 
1,326,694

 
6,640

 
4,062

 
10,702

 
1,337,396

 
 
5,288

 
591

Total commercial real estate
 
4,477,065

 
15,643

 
16,298

 
31,941

 
4,509,006

 
 
18,054

 
4,505

Total corporate loans
 
8,711,978

 
35,350

 
38,920

 
74,270

 
8,786,248

 
 
43,718

 
7,467

Home equity
 
842,257

 
4,048

 
1,598

 
5,646

 
847,903

 
 
5,399

 
—

1-4 family mortgages
 
876,045

 
1,986

 
2,150

 
4,136

 
880,181

 
 
4,358

 
41

Installment
 
374,011

 
2,776

 
446

 
3,222

 
377,233

 
 
—

 
446

Total consumer loans
 
2,092,313

 
8,810

 
4,194

 
13,004

 
2,105,317

 
 
9,757

 
487

Total loans
 
$
10,804,291

 
$
44,160

 
$
43,114

 
$
87,274

 
$
10,891,565

 
 
$
53,475

 
$
7,954

As of December 31, 2017
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Commercial and industrial
 
$
3,490,783

 
$
34,620

 
$
4,511

 
$
39,131

 
$
3,529,914

 
 
$
40,580

 
$
1,830

Agricultural
 
430,221

 
280

 
385

 
665

 
430,886

 
 
219

 
177

Commercial real estate:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Office, retail, and industrial
 
1,970,564

 
3,156

 
6,100

 
9,256

 
1,979,820

 
 
11,560

 
345

Multi-family
 
672,098

 
3,117

 
248

 
3,365

 
675,463

 
 
377

 
20

Construction
 
539,043

 
198

 
579

 
777

 
539,820

 
 
209

 
371

Other commercial real estate
 
1,353,263

 
2,545

 
2,707

 
5,252

 
1,358,515

 
 
3,621

 
317

Total commercial real estate
 
4,534,968

 
9,016

 
9,634

 
18,650

 
4,553,618

 
 
15,767

 
1,053

Total corporate loans
 
8,455,972

 
43,916

 
14,530

 
58,446

 
8,514,418

 
 
56,566

 
3,060

Home equity
 
820,099

 
4,102

 
2,854

 
6,956

 
827,055

 
 
5,946

 
98

1-4 family mortgages
 
770,120

 
2,145

 
2,092

 
4,237

 
774,357

 
 
4,412

 
—

Installment
 
319,178

 
2,407

 
397

 
2,804

 
321,982

 
 
—

 
397

Total consumer loans
 
1,909,397

 
8,654

 
5,343

 
13,997

 
1,923,394

 
 
10,358

 
495

Total loans
 
$
10,365,369

 
$
52,570

 
$
19,873

 
$
72,443

 
$
10,437,812

 
 
$
66,924

 
$
3,555


(1) 
PCI loans with an accretable yield are considered current.
(2) 
Includes PCI loans of $748,000 and $763,000 as of June 30, 2018 and December 31, 2017, respectively, which no longer have an accretable yield as estimates of expected future cash flows have decreased since the acquisition due to credit deterioration.


Allowance for Credit Losses
The Company maintains an allowance for credit losses at a level deemed adequate by management to absorb estimated losses inherent in the existing loan portfolio. See Note 1, "Summary of Significant Accounting Policies," for the accounting policy for the allowance for credit losses. A rollforward of the allowance for credit losses by portfolio segment for the quarters and six months ended June 30, 2018 and 2017 is presented in the table below.
Allowance for Credit Losses by Portfolio Segment
(Dollar amounts in thousands)
 
 
Commercial,
Industrial,
and
Agricultural
 
Office,
Retail, and
Industrial
 
Multi-
family
 
Construction
 
Other
Commercial
Real Estate
 
Consumer
 
Reserve for
Unfunded
Commitments
 
Total
Allowance for Credit Losses
Quarter ended June 30, 2018
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Beginning balance
 
$
57,200

 
$
10,607

 
$
2,592

 
$
1,972

 
$
5,291

 
$
17,192

 
$
1,000

 
$
95,854

Charge-offs
 
(8,662
)
 
(305
)
 
(4
)
 
—

 
(1
)
 
(2,337
)
 
—

 
(11,309
)
Recoveries
 
753

 
26

 
—

 
8

 
359

 
386

 
—

 
1,532

Net charge-offs
 
(7,909
)
 
(279
)
 
(4
)
 
8

 
358

 
(1,951
)
 
—

 
(9,777
)
Provision for loan
  losses and other
 
10,752

 
(1,266
)
 
(413
)
 
144

 
(1,018
)
 
3,415

 
—

 
11,614

Ending balance
 
$
60,043

 
$
9,062

 
$
2,175

 
$
2,124

 
$
4,631

 
$
18,656

 
$
1,000

 
$
97,691

Quarter ended June 30, 2017
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Beginning balance
 
$
41,786

 
$
17,701

 
$
2,860

 
$
4,110

 
$
6,922

 
$
14,784

 
$
1,000

 
$
89,163

Charge-offs
 
(2,957
)
 
—

 
—

 
(39
)
 
(307
)
 
(1,556
)
 
—

 
(4,859
)
Recoveries
 
400

 
8

 
6

 
12

 
79

 
323

 
—

 
828

Net charge-offs
 
(2,557
)
 
8

 
6

 
(27
)
 
(228
)
 
(1,233
)
 
—

 
(4,031
)
Provision for loan
  losses and other
 
7,042

 
(2,701
)
 
53

 
11

 
785

 
3,049

 
—

 
8,239

Ending balance
 
$
46,271

 
$
15,008

 
$
2,919

 
$
4,094

 
$
7,479

 
$
16,600

 
$
1,000

 
$
93,371

Six months ended June 30, 2018
 
 
 
 
 
 
 
 
 
 
 
 
Beginning balance
 
$
55,791

 
$
10,996

 
$
2,534

 
$
3,481

 
$
6,381

 
$
16,546

 
$
1,000

 
$
96,729

Charge-offs
 
(23,332
)
 
(766
)
 
(4
)
 
—

 
(70
)
 
(4,222
)
 
—

 
(28,394
)
Recoveries
 
1,291

 
123

 
—

 
21

 
398

 
728

 
—

 
2,561

Net charge-offs
 
(22,041
)
 
(643
)
 
(4
)
 
21

 
328

 
(3,494
)
 
—

 
(25,833
)
Provision for loan
  losses and other
 
26,293

 
(1,291
)
 
(355
)
 
(1,378
)
 
(2,078
)
 
5,604

 
—

 
26,795

Ending balance
 
$
60,043

 
$
9,062

 
$
2,175

 
$
2,124

 
$
4,631

 
$
18,656

 
$
1,000

 
$
97,691

Six months ended June 30, 2017
 
 
 
 
 
 
 
 
 
 
 
 
Beginning balance
 
$
40,709

 
$
17,595

 
$
3,261

 
$
3,444

 
$
7,739

 
$
13,335

 
$
1,000

 
$
87,083

Charge-offs
 
(7,031
)
 
(127
)
 
—

 
(44
)
 
(715
)
 
(3,220
)
 
—

 
(11,137
)
Recoveries
 
2,066

 
983

 
34

 
239

 
180

 
766

 
—

 
4,268

Net charge-offs
 
(4,965
)
 
856

 
34

 
195

 
(535
)
 
(2,454
)
 
—

 
(6,869
)
Provision for loan
  losses and other
 
10,527

 
(3,443
)
 
(376
)
 
455

 
275

 
5,719

 
—

 
13,157

Ending balance
 
$
46,271

 
$
15,008

 
$
2,919

 
$
4,094

 
$
7,479

 
$
16,600

 
$
1,000

 
$
93,371




The table below provides a breakdown of loans and the related allowance for credit losses by portfolio segment as of June 30, 2018 and December 31, 2017.
Loans and Related Allowance for Credit Losses by Portfolio Segment
(Dollar amounts in thousands)
 
 
Loans
 
Allowance for Credit Losses
 
 
Individually
Evaluated
for
Impairment
 
Collectively
Evaluated
for
Impairment
 
PCI
 
Total
 
Individually
Evaluated
for
Impairment
 
Collectively
Evaluated
for
Impairment
 
PCI
 
Total
As of June 30, 2018
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Commercial, industrial, and
  agricultural
 
$
23,598

 
$
4,248,880

 
$
4,764

 
$
4,277,242

 
$
2,884

 
$
56,725

 
$
434

 
$
60,043

Commercial real estate:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Office, retail, and industrial
 
7,642

 
1,815,329

 
11,947

 
1,834,918

 
792

 
6,624

 
1,646

 
9,062

Multi-family
 
3,941

 
686,136

 
13,014

 
703,091

 
—

 
1,998

 
177

 
2,175

Construction
 
—

 
628,649

 
4,952

 
633,601

 
—

 
1,968

 
156

 
2,124

Other commercial real estate
 
3,165

 
1,276,791

 
57,440

 
1,337,396

 
—

 
3,823

 
808

 
4,631

Total commercial real estate
 
14,748

 
4,406,905

 
87,353

 
4,509,006

 
792

 
14,413

 
2,787

 
17,992

Total corporate loans
 
38,346

 
8,655,785

 
92,117

 
8,786,248

 
3,676

 
71,138

 
3,221

 
78,035

Consumer
 
—

 
2,085,078

 
20,239

 
2,105,317

 
—

 
17,167

 
1,489

 
18,656

Reserve for unfunded
  commitments
 
—

 
—

 
—

 
—

 
—

 
1,000

 
—

 
1,000

Total loans
 
$
38,346

 
$
10,740,863

 
$
112,356

 
$
10,891,565

 
$
3,676

 
$
89,305

 
$
4,710

 
$
97,691

As of December 31, 2017
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Commercial, industrial, and
  agricultural
 
$
38,718

 
$
3,909,380

 
$
12,702

 
$
3,960,800

 
$
10,074

 
$
45,293

 
$
424

 
$
55,791

Commercial real estate:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Office, retail, and industrial
 
10,810

 
1,954,435

 
14,575

 
1,979,820

 
—

 
9,333

 
1,663

 
10,996

Multi-family
 
621

 
660,771

 
14,071

 
675,463

 
—

 
2,436

 
98

 
2,534

Construction
 
—

 
530,977

 
8,843

 
539,820

 
—

 
3,331

 
150

 
3,481

Other commercial real estate
 
1,468

 
1,291,723

 
65,324

 
1,358,515

 
—

 
5,415

 
966

 
6,381

Total commercial real estate
 
12,899

 
4,437,906

 
102,813

 
4,553,618

 
—

 
20,515

 
2,877

 
23,392

Total corporate loans
 
51,617

 
8,347,286

 
115,515

 
8,514,418

 
10,074

 
65,808

 
3,301

 
79,183

Consumer
 
—

 
1,901,456

 
21,938

 
1,923,394

 
—

 
15,533

 
1,013

 
16,546

Reserve for unfunded
  commitments
 
—

 
—

 
—

 
—

 
—

 
1,000

 
—

 
1,000

Total loans
 
$
51,617

 
$
10,248,742

 
$
137,453

 
$
10,437,812

 
$
10,074

 
$
82,341

 
$
4,314

 
$
96,729


Loans Individually Evaluated for Impairment
The following table presents loans individually evaluated for impairment by class of loan as of June 30, 2018 and December 31, 2017. PCI loans are excluded from this disclosure.
Impaired Loans Individually Evaluated by Class
(Dollar amounts in thousands)
 
 
As of June 30, 2018
 
 
As of December 31, 2017
 
 
Recorded Investment In
 
 
 
 
Recorded Investment In
 
 
 
 
Loans with
No Specific
Reserve
 
Loans with
a Specific
Reserve
 
Unpaid
Principal
Balance
 
Specific
Reserve
 
 
Loans with
No Specific
Reserve
 
Loans with
a Specific
Reserve
 
Unpaid
Principal
Balance
 
Specific
Reserve
Commercial and industrial
 
$
5,777

 
$
14,919

 
$
40,033

 
$
2,683

 
 
$
4,234

 
$
34,484

 
$
53,192

 
$
10,074

Agricultural
 
—

 
2,902

 
4,672

 
201

 
 
—

 
—

 
—

 
—

Commercial real estate:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Office, retail, and industrial
 
3,303

 
4,339

 
8,125

 
792

 
 
7,154

 
3,656

 
14,246

 
—

Multi-family
 
3,941

 
—

 
3,941

 
—

 
 
621

 
—

 
621

 
—

Construction
 
—

 
—

 
—

 
—

 
 
—

 
—

 
—

 
—

Other commercial real estate
 
3,165

 
—

 
3,199

 
—

 
 
1,468

 
—

 
1,566

 
—

Total commercial real estate
 
10,409

 
4,339

 
15,265

 
792

 
 
9,243

 
3,656

 
16,433

 
—

Total impaired loans
  individually evaluated for
  impairment
 
$
16,186

 
$
22,160

 
$
59,970

 
$
3,676

 
 
$
13,477

 
$
38,140

 
$
69,625

 
$
10,074


The following table presents the average recorded investment and interest income recognized on impaired loans by class for the quarters and six months ended June 30, 2018 and 2017. PCI loans are excluded from this disclosure.
Average Recorded Investment and Interest Income Recognized on Impaired Loans by Class
(Dollar amounts in thousands)
 
 
Quarters Ended June 30,
 
 
2018
 
2017
 
 
Average
Recorded
Investment
 
Interest
Income
Recognized(1)
 
Average
Recorded
Investment
 
Interest
Income
Recognized(1)
Commercial and industrial
 
$
31,787

 
$
14

 
$
33,648

 
$
342

Agricultural
 
3,386

 
25

 
697

 
—

Commercial real estate:
 
 
 
 
 
 
 
 

Office, retail, and industrial
 
9,509

 
656

 
13,612

 
169

Multi-family
 
2,166

 
48

 
396

 
—

Construction
 
—

 
—

 
—

 
—

Other commercial real estate
 
2,694

 
61

 
2,334

 
8

Total commercial real estate
 
14,369

 
765

 
16,342

 
177

Total impaired loans
 
$
49,542

 
$
804

 
$
50,687

 
$
519

 
 
 
 
 
 
 
 
 
 
 
Six Months Ended June 30,
 
 
2018
 
2017
 
 
Average
Recorded
Investment
 
Interest
Income
Recognized(1)
 
Average
Recorded
Investment
 
Interest
Income
Recognized(1)
Commercial and industrial
 
$
34,097

 
$
36

 
$
30,647

 
$
556

Agricultural
 
2,257

 
25

 
464

 
—

Commercial real estate:
 
 
 
 
 
 
 
 

Office, retail, and industrial
 
9,942

 
768

 
14,503

 
262

Multi-family
 
1,651

 
55

 
397

 
28

Construction
 
—

 
—

 
11

 
136

Other commercial real estate
 
2,285

 
113

 
1,984

 
20

Total commercial real estate
 
13,878

 
936

 
16,895

 
446

Total impaired loans
 
$
50,232

 
$
997

 
$
48,006

 
$
1,002

(1) 
Recorded using the cash basis of accounting.
Credit Quality Indicators
Corporate loans and commitments are assessed for credit risk and assigned ratings based on various characteristics, such as the borrower's cash flow, leverage, and collateral. Ratings for commercial credits are reviewed periodically. The following tables present credit quality indicators by class for corporate and consumer loans, as of June 30, 2018 and December 31, 2017.
Corporate Credit Quality Indicators by Class
(Dollar amounts in thousands)
 
 
Pass
 
Special
 Mention(1)(4)
 
Substandard(2)(4)
 
Non-accrual(3)
 
Total
As of June 30, 2018
 
 
 
 
 
 
 
 
 
 
Commercial and industrial
 
$
3,648,626

 
$
122,881

 
$
49,888

 
$
22,672

 
$
3,844,067

Agricultural
 
415,043

 
8,474

 
6,666

 
2,992

 
433,175

Commercial real estate:
 
 
 
 
 
 
 
 
 
 
Office, retail, and industrial
 
1,770,908

 
23,602

 
31,401

 
9,007

 
1,834,918

Multi-family
 
687,065

 
10,460

 
2,015

 
3,551

 
703,091

Construction
 
607,142

 
18,915

 
7,336

 
208

 
633,601

Other commercial real estate
 
1,281,870

 
32,137

 
18,101

 
5,288

 
1,337,396

Total commercial real estate
 
4,346,985

 
85,114

 
58,853

 
18,054

 
4,509,006

Total corporate loans
 
$
8,410,654

 
$
216,469

 
$
115,407

 
$
43,718

 
$
8,786,248

As of December 31, 2017
 
 
 
 
 
 
 
 
 
 
Commercial and industrial
 
$
3,388,133

 
$
70,863

 
$
30,338

 
$
40,580

 
$
3,529,914

Agricultural
 
413,946

 
10,989

 
5,732

 
219

 
430,886

Commercial real estate:
 
 
 
 
 
 
 
 
 
 
Office, retail, and industrial
 
1,903,737

 
25,546

 
38,977

 
11,560

 
1,979,820

Multi-family
 
665,496

 
7,395

 
2,195

 
377

 
675,463

Construction
 
521,911

 
10,184

 
7,516

 
209

 
539,820

Other commercial real estate
 
1,304,337

 
29,624

 
20,933

 
3,621

 
1,358,515

Total commercial real estate
 
4,395,481

 
72,749

 
69,621

 
15,767

 
4,553,618

Total corporate loans
 
$
8,197,560

 
$
154,601

 
$
105,691

 
$
56,566

 
$
8,514,418

(1) 
Loans categorized as special mention exhibit potential weaknesses that require the close attention of management since these potential weaknesses may result in the deterioration of repayment prospects in the future.
(2) 
Loans categorized as substandard exhibit well-defined weaknesses that may jeopardize the liquidation of the debt. These loans continue to accrue interest because they are well-secured and collection of principal and interest is expected within a reasonable time.
(3) 
Loans categorized as non-accrual exhibit well-defined weaknesses that may jeopardize the liquidation of the debt or result in a loss if the deficiencies are not corrected.
(4) 
Total special mention and substandard loans includes accruing TDRs of $645,000 as of June 30, 2018 and $657,000 as of December 31, 2017.
Consumer Credit Quality Indicators by Class
(Dollar amounts in thousands)
 
 
Performing
 
Non-accrual
 
Total
As of June 30, 2018
 
 
 
 
 
 
Home equity
 
$
842,504

 
$
5,399

 
$
847,903

1-4 family mortgages
 
875,823

 
4,358

 
880,181

Installment
 
377,233

 
—

 
377,233

Total consumer loans
 
$
2,095,560

 
$
9,757

 
$
2,105,317

As of December 31, 2017
 
 
 
 
 
 
Home equity
 
$
821,109

 
$
5,946

 
$
827,055

1-4 family mortgages
 
769,945

 
4,412

 
774,357

Installment
 
321,982

 
—

 
321,982

Total consumer loans
 
$
1,913,036

 
$
10,358

 
$
1,923,394


TDRs
TDRs are generally performed at the request of the individual borrower and may include forgiveness of principal, reduction in interest rates, changes in payments, and maturity date extensions. The table below presents TDRs by class as of June 30, 2018 and December 31, 2017. See Note 1, "Summary of Significant Accounting Policies," for the accounting policy for TDRs.
TDRs by Class
(Dollar amounts in thousands)
 
 
As of June 30, 2018
 
As of December 31, 2017
 
 
Accruing
 
Non-accrual(1)
 
Total
 
Accruing
 
Non-accrual(1)
 
Total
Commercial and industrial
 
$
255

 
$
6,845

 
$
7,100

 
$
264

 
$
18,959

 
$
19,223

Agricultural
 
—

 
—

 
—

 
—

 
—

 
—

Commercial real estate:
 
 
 
 
 
 
 
 
 
 
 
 
Office, retail, and industrial
 
—

 
501

 
501

 
—

 
4,236

 
4,236

Multi-family
 
566

 
—

 
566

 
574

 
149

 
723

Construction
 
—

 
—

 
—

 
—

 
—

 
—

Other commercial real estate
 
187

 
—

 
187

 
192

 
—

 
192

Total commercial real estate
 
753

 
501

 
1,254

 
766

 
4,385

 
5,151

Total corporate loans
 
1,008

 
7,346

 
8,354

 
1,030

 
23,344

 
24,374

Home equity
 
84

 
470

 
554

 
86

 
738

 
824

1-4 family mortgages
 
668

 
422

 
1,090

 
680

 
451

 
1,131

Installment
 
—

 
—

 
—

 
—

 
—

 
—

Total consumer loans
 
752

 
892

 
1,644

 
766

 
1,189

 
1,955

Total loans
 
$
1,760

 
$
8,238

 
$
9,998

 
$
1,796

 
$
24,533

 
$
26,329

(1) 
These TDRs are included in non-accrual loans in the preceding tables.
TDRs are included in the calculation of the allowance for credit losses in the same manner as impaired loans. There were $625,000 and $2.0 million specific reserves related to TDRs as of June 30, 2018 and December 31, 2017, respectively.
Accruing TDRs that do not perform in accordance with their modified terms are transferred to non-accrual. There were no material TDRs that defaulted within twelve months of the restructure date during the quarters and six months ended June 30, 2018 and 2017.
A rollforward of the carrying value of TDRs for the quarters and six months ended June 30, 2018 and 2017 is presented in the following table.
TDR Rollforward
(Dollar amounts in thousands)
 
 
Quarters Ended 
 June 30,
 
Six Months Ended 
 June 30,
 
 
2018
 
2017
 
2018
 
2017
Accruing
 
 
 
 
 
 
 
 
Beginning balance
 
$
1,778

 
$
2,112

 
$
1,796

 
$
2,291

Additions
 
—

 
—

 
—

 
922

Net payments
 
(18
)
 
(83
)
 
(36
)
 
(107
)
Net transfers from (to) non-accrual
 
—

 
—

 
—

 
(1,077
)
Ending balance
 
1,760

 
2,029

 
1,760

 
2,029

Non-accrual
 
 
 
 
 
 
 
 
Beginning balance
 
20,466

 
3,112

 
24,533

 
6,297

Additions
 
—

 
—

 
355

 
—

Net payments
 
(9,865
)
 
(75
)
 
(12,978
)
 
(4,225
)
Charge-offs
 
(2,363
)
 
(1
)
 
(3,672
)
 
(113
)
Net transfers from accruing
 
—

 
—

 
—

 
1,077

Ending balance
 
8,238

 
3,036

 
8,238

 
3,036

Total TDRs
 
$
9,998

 
$
5,065

 
$
9,998

 
$
5,065


For TDRs to be removed from TDR status in the calendar year after the restructuring, the loans must (i) have an interest rate and terms that reflect market conditions at the time of restructuring, and (ii) be in compliance with the modified terms. Loans that were not restructured at market rates and terms, that are not in compliance with the modified terms, or for which there is a concern about the future ability of the borrower to meet its obligations under the modified terms, continue to be separately reported as restructured until paid in full or charged-off.
There were no material commitments to lend additional funds to borrowers with TDRs as of June 30, 2018 or December 31, 2017.