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NOTE 6: LOANS AND ALLOWANCE FOR LOAN LOSSES

9 Months Ended

Sep. 30, 2017

NOTE 6: LOANS AND ALLOWANCE FOR LOAN LOSSES

	September 30,	December 31,
	2017	2016
	(In Thousands)

One- to four-family residential construction	$ 20,059	$ 21,737
Subdivision construction	17,838	17,186
Land development	45,340	50,624
Commercial construction	984,329	780,614
Owner occupied one- to four-family residential	189,825	200,340
Non-owner occupied one- to four-family residential	123,462	136,924
Commercial real estate	1,235,497	1,186,906
Other residential	762,457	663,378
Commercial business	364,038	348,628
Industrial revenue bonds	22,614	25,065
Consumer auto	394,324	494,233
Consumer other	63,743	70,001
Home equity lines of credit	110,237	108,753
Acquired FDIC-covered loans, net of discounts	--	134,356
Acquired loans no longer covered by FDIC loss sharing agreements,
net of discounts	165,632	72,569
Acquired non-covered loans, net of discounts	61,520	76,234
	4,560,915	4,387,548
Undisbursed portion of loans in process	(717,776)	(585,313)
Allowance for loan losses	(36,243)	(37,400)
Deferred loan fees and gains, net	(5,908)	(4,869)
	$ 3,800,988	$ 3,759,966

Weighted average interest rate	4.68%	4.58%

Classes of loans by aging were as follows:

	September 30, 2017
							Total Loans
			Past Due				> 90 Days
	30-59 Days	60-89 Days	90 Days	Total Past		Total Loans	Past Due and
	Past Due	Past Due	or More	Due	Current	Receivable	Still Accruing
	(In Thousands)

One- to four-family
residential construction	$ --	$ --	$ --	$ --	$ 20,059	$ 20,059	$ --
Subdivision construction	--	--	102	102	17,736	17,838	--
Land development	41	--	34	75	45,265	45,340	--
Commercial construction	15	--	--	15	984,314	984,329	--
Owner occupied one- to four-
family residential	362	238	916	1,516	188,309	189,825	--
Non-owner occupied one- to
four-family residential	--	--	1,840	1,840	121,622	123,462	--
Commercial real estate	4,154	2,167	568	6,889	1,228,608	1,235,497	--
Other residential	--	--	77	77	762,380	762,457	77
Commercial business	80	1,494	2,180	3,754	360,284	364,038	--
Industrial revenue bonds	--	--	--	--	22,614	22,614	--
Consumer auto	4,736	1,301	2,425	8,462	385,862	394,324	13
Consumer other	409	119	809	1,337	62,406	63,743	--
Home equity lines of credit	338	25	508	871	109,366	110,237	16
Acquired loans no longer
covered by loss sharing
agreements, net of
discounts	715	1,016	1,984	3,715	161,917	165,632	--
Acquired non-covered loans,
net of discounts	503	57	2,731	3,291	58,229	61,520	--
	11,353	6,417	14,174	31,944	4,528,971	4,560,915	106
Less FDIC-assisted acquired
loans, net of discounts	1,218	1,073	4,715	7,006	220,146	227,152	--

Total	$ 10,135	$ 5,344	$ 9,459	$ 24,938	$ 4,308,825	$ 4,333,763	$ 106

	December 31, 2016
							Total Loans
						Total	> 90 Days Past
	30-59 Days	60-89 Days	Over 90	Total Past		Loans	Due and
	Past Due	Past Due	Days	Due	Current	Receivable	Still Accruing
	(In Thousands)

One- to four-family
residential construction	$ --	$ --	$ --	$ --	$ 21,737	$ 21,737	$ --
Subdivision construction	--	--	109	109	17,077	17,186	--
Land development	413	584	1,718	2,715	47,909	50,624	--
Commercial construction	--	--	--	--	780,614	780,614	--
Owner occupied one- to four-
family residential	1,760	388	1,125	3,273	197,067	200,340	--
Non-owner occupied one- to
four-family residential	309	278	404	991	135,933	136,924	--
Commercial real estate	1,969	1,988	4,404	8,361	1,178,545	1,186,906	--
Other residential	4,632	--	162	4,794	658,584	663,378	--
Commercial business	1,741	24	3,088	4,853	343,775	348,628	--
Industrial revenue bonds	--	--	--	--	25,065	25,065	--
Consumer auto	8,252	2,451	1,989	12,692	481,541	494,233	--
Consumer other	1,103	278	649	2,030	67,971	70,001	--
Home equity lines of credit	136	158	433	727	108,026	108,753	--
Acquired FDIC-covered loans, net of discounts	4,476	1,201	8,226	13,903	120,453	134,356	301
Acquired loans no longer covered by FDIC loss sharing agreements,
net of discounts	1,356	552	1,401	3,309	69,260	72,569	222
Acquired non-covered loans, net of discounts	851	173	2,854	3,878	72,356	76,234	--
	26,998	8,075	26,562	61,635	4,325,913	4,387,548	523
Less FDIC-supported loans,
and acquired non-covered loans, net of discounts	6,683	1,926	12,481	21,090	262,069	283,159	523

Total	$ 20,315	$ 6,149	$ 14,081	$ 40,545	$ 4,063,844	$ 4,104,389	$ --

Nonaccruing loans (excluding FDIC-assisted acquired loans, net of discount) are summarized as follows:

	September 30,	December 31,
	2017	2016
	(In Thousands)

One- to four-family residential construction	$ --	$ --
Subdivision construction	102	109
Land development	34	1,718
Commercial construction	--	--
Owner occupied one- to four-family residential	916	1,125
Non-owner occupied one- to four-family residential	1,840	404
Commercial real estate	568	4,404
Other residential	--	162
Commercial business	2,180	3,088
Industrial revenue bonds	--	--
Consumer auto	2,412	1,989
Consumer other	809	649
Home equity lines of credit	492	433

Total	$ 9,353	$ 14,081

The following table presents the activity in the allowance for loan losses by portfolio segment for the three and nine months ended September 30, 2017. Also presented are the balance in the allowance for loan losses and the recorded investment in loans based on portfolio segment and impairment method as of September 30, 2017:

	One- to Four-
	Family
	Residential and	Other	Commercial	Commercial	Commercial
	Construction	Residential	Real Estate	Construction	Business	Consumer	Total
	(In Thousands)

Allowance for loan losses
Balance July 1, 2017	$ 2,413	$ 3,655	$ 15,442	$ 1,711	$ 4,365	$ 8,947	$ 36,533
Provision (benefit) charged to expense	285	190	643	298	562	972	2,950
Losses charged off	(74)	(10)	(357)	--	(1,090)	(3,151)	(4,682)
Recoveries	46	89	74	129	66	1,038	1,442
Balance September 30, 2017	$ 2,670	$ 3,924	$ 15,802	$ 2,138	$ 3,903	$ 7,806	$ 36,243

Balance January 1, 2017	$ 2,322	$ 5,486	$ 15,938	$ 2,284	$ 3,015	$ 8,355	$ 37,400
Provision (benefit) charged to expense	407	(1,708)	1,413	74	1,786	5,178	7,150
Losses charged off	(150)	(12)	(1,649)	(386)	(1,365)	(9,120)	(12,682)
Recoveries	91	158	100	166	467	3,393	4,375
Balance September 30, 2017	$ 2,670	$ 3,924	$ 15,802	$ 2,138	$ 3,903	$ 7,806	$ 36,243

Ending balance:
Individually evaluated for
impairment	$ 571	$ --	$ 599	$ --	$ 2,396	$ 747	$ 4,313
Collectively evaluated for
impairment	$ 2,056	$ 3,887	$ 15,002	$ 2,040	$ 1,482	$ 6,993	$ 31,460
Loans acquired and
accounted for under ASC
310-30	$ 43	$ 37	$ 201	$ 98	$ 25	$ 66	$ 470

Loans
Individually evaluated for
impairment	$ 7,168	$ 3,390	$ 9,358	$ 315	$ 3,141	$ 4,429	$ 27,801
Collectively evaluated for
impairment	$ 344,016	$ 759,067	$ 1,226,139	$ 1,029,354	$ 383,511	$ 563,875	$ 4,305,962
Loans acquired and
accounted for under ASC
310-30	$ 127,495	$ 20,655	$ 41,518	$ 4,175	$ 4,943	$ 28,366	$ 227,152

The following table presents the activity in the allowance for loan losses by portfolio segment for the three and nine months ended September 30, 2016:

	One- to Four-
	Family
	Residential and	Other	Commercial	Commercial	Commercial
	Construction	Residential	Real Estate	Construction	Business	Consumer	Total
	(In Thousands)

Allowance for loan losses
Balance July 1, 2016	$ 4,184	$ 3,698	$ 16,157	$ 3,013	$ 3,531	$ 7,550	$ 38,133
Provision (benefit) charged to expense	(738)	1,702	1,130	(1,238)	(425)	2,069	2,500
Losses charged off	(38)	--	(1,815)	(1)	(191)	(2,548)	(4,593)
Recoveries	23	15	17	80	33	794	962
Balance September 30, 2016	$ 3,431	$ 5,415	$ 15,489	$ 1,854	$ 2,948	$ 7,865	$ 37,002

Balance January 1, 2016	$ 4,900	$ 3,190	$ 14,738	$ 3,019	$ 4,203	$ 8,099	$ 38,149
Provision (benefit) charged to expense	(1,387)	2,186	5,114	(1,252)	(1,093)	3,333	6,901
Losses charged off	(129)	--	(5,546)	(31)	(383)	(6,047)	(12,136)
Recoveries	47	39	1,183	118	221	2,480	4,088
Balance September 30, 2016	$ 3,431	$ 5,415	$ 15,489	$ 1,854	$ 2,948	$ 7,865	$ 37,002

The following table presents the balance in the allowance for loan losses and the recorded investment in loans based on portfolio segment and impairment method as of December 31, 2016:

	One- to Four-
	Family
	Residential and	Other	Commercial	Commercial	Commercial
	Construction	Residential	Real Estate	Construction	Business	Consumer	Total
	(In Thousands)

Allowance for loan losses
Individually evaluated for
impairment	$ 570	$ --	$ 2,209	$ 1,291	$ 1,295	$ 997	$ 6,362
Collectively evaluated for
impairment	$ 1,628	$ 5,396	$ 13,507	$ 953	$ 1,681	$ 7,248	$ 30,413
Loans acquired and
accounted for under ASC
310-30	$ 124	$ 90	$ 222	$ 40	$ 39	$ 110	$ 625

Loans
Individually evaluated for
impairment	$ 6,015	$ 3,812	$ 10,507	$ 6,023	$ 4,539	$ 3,385	$ 34,281
Collectively evaluated for
impairment	$ 370,172	$ 659,566	$ 1,176,399	$ 825,215	$ 369,154	$ 669,602	$ 4,070,108
Loans acquired and
accounted for under ASC
310-30	$ 155,378	$ 29,600	$ 54,208	$ 2,191	$ 6,429	$ 35,353	$ 283,159

The portfolio segments used in the preceding three tables correspond to the loan classes used in all other tables in Note 6 as follows:

· The one-to four-family residential and construction segment includes the one- to four-family residential construction, subdivision construction, owner occupied one- to four-family residential and non-owner occupied one- to four-family residential classes

· The other residential segment corresponds to the other residential class

· The commercial real estate segment includes the commercial real estate and industrial revenue bonds classes

· The commercial construction segment includes the land development and commercial construction classes

· The commercial business segment corresponds to the commercial business class

· The consumer segment includes the consumer auto, consumer other and home equity lines of credit classes

A loan is considered impaired, in accordance with the impairment accounting guidance (FASB ASC 310-10-35-16), when based on current information and events, it is probable the Company will be unable to collect all amounts due from the borrower in accordance with the contractual terms of the loan. Impaired loans include not only nonperforming loans but also include loans modified in troubled debt restructurings where concessions have been granted to borrowers experiencing financial difficulties.

Impaired loans (excluding FDIC-assisted loans, net of discount), are summarized as follows:

	September 30, 2017
		Unpaid
	Recorded	Principal	Specific
	Balance	Balance	Allowance
	(In Thousands)

One- to four-family residential construction	$ --	$ --	$ --
Subdivision construction	434	450	116
Land development	315	319	--
Commercial construction	--	--	--
Owner occupied one- to four- family residential	3,441	3,740	351
Non-owner occupied one- to four- family residential	3,293	3,560	104
Commercial real estate	9,358	9,581	599
Other residential	3,390	3,390	--
Commercial business	3,141	4,311	2,396
Industrial revenue bonds	--	--	--
Consumer auto	2,740	2,936	491
Consumer other	1,042	1,148	156
Home equity lines of credit	647	725	100

Total	$ 27,801	$ 30,160	$ 4,313

	Three Months Ended		Nine Months Ended
	September 30, 2017		September 30, 2017
	Average		Average
	Investment	Interest	Investment	Interest
	in Impaired	Income	in Impaired	Income
	Loans	Recognized	Loans	Recognized
	(In Thousands)

One- to four-family residential construction	$ --	$ --	$ 258	$ --
Subdivision construction	444	9	652	21
Land development	424	12	2,319	33
Commercial construction	--	--	--	--
Owner occupied one- to four- family residential	3,440	44	3,384	124
Non-owner occupied one- to four- family residential	2,550	80	2,183	128
Commercial real estate	6,819	266	9,068	425
Other residential	3,457	27	3,660	102
Commercial business	5,580	35	6,148	161
Industrial revenue bonds	--	--	--	--
Consumer auto	2,548	79	2,323	156
Consumer other	1,005	26	886	65
Home equity lines of credit	633	14	456	32

Total	$ 26,900	$ 592	$ 31,337	$ 1,247

		At or for the Year Ended December 31, 2016
					Average
			Unpaid		Investment	Interest
	Recorded		Principal	Specific	in Impaired	Income
	Balance		Balance	Allowance	Loans	Recognized
	(In Thousands)

One- to four-family residential construction	$ --		$ --	$ --	$ --	$ --
Subdivision construction	818		829	131	948	46
Land development	6,023		6,120	1,291	8,020	304
Commercial construction	--		--	--	--	--
Owner occupied one- to four-
family residential	3,290		3,555	374	3,267	182
Non-owner occupied one- to four-
family residential	1,907		2,177	65	1,886	113
Commercial real estate	10,507		12,121	2,209	23,928	984
Other residential	3,812		3,812	--	6,813	258
Commercial business	4,539		4,652	1,295	2,542	185
Industrial revenue bonds	--		--	--	--	--
Consumer auto	2,097		2,178	629	1,307	141
Consumer other	812		887	244	884	70
Home equity lines of credit	476		492	124	417	32

Total	$ 34,281		$ 36,823	$ 6,362	$ 50,012	$ 2,315

	September 30, 2016
		Unpaid
	Recorded	Principal	Specific
	Balance	Balance	Allowance
	(In Thousands)

One- to four-family residential construction	$ --	$ --	$ --
Subdivision construction	851	860	133
Land development	9,051	9,146	1,079
Commercial construction	--	--	--
Owner occupied one- to four- family residential	3,170	3,450	382
Non-owner occupied one- to four- family residential	1,865	2,119	51
Commercial real estate	13,369	16,269	2,280
Other residential	3,977	3,977	--
Commercial business	2,326	2,438	1,046
Industrial revenue bonds	--	--	--
Consumer auto	1,632	1,751	245
Consumer other	886	959	133
Home equity lines of credit	383	396	63

Total	$ 37,510	$ 41,365	$ 5,412

	Three Months Ended		Nine months Ended
	September 30, 2016		September 30, 2016
	Average		Average
	Investment	Interest	Investment	Interest
	in Impaired	Income	in Impaired	Income
	Loans	Recognized	Loans	Recognized
	(In Thousands)

One- to four-family residential construction	$ --	$ --	$ --	$ --
Subdivision construction	924	6	987	36
Land development	9,066	120	8,016	266
Commercial construction	--	--	--	--
Owner occupied one- to four- family residential	3,181	50	3,252	129
Non-owner occupied one- to four- family residential	1,947	31	1,877	83
Commercial real estate	22,325	223	28,133	847
Other residential	6,321	44	7,779	219
Commercial business	2,190	39	2,174	87
Industrial revenue bonds	--	--	--	--
Consumer auto	1,434	55	1,123	93
Consumer other	864	27	876	56
Home equity lines of credit	395	3	422	22

Total	$ 48,647	$ 598	$ 54,639	$ 1,838

At September 30, 2017, $13.5 million of impaired loans had specific valuation allowances totaling $4.3 million. At December 31, 2016, $18.1 million of impaired loans had specific valuation allowances totaling $6.4 million.

Included in certain loan categories in the impaired loans are troubled debt restructurings that were classified as impaired. Troubled debt restructurings are loans that are modified by granting concessions to borrowers experiencing financial difficulties. These concessions could include a reduction in the interest rate on the loan, payment extensions, forgiveness of principal, forbearance or other actions intended to maximize collection. The types of concessions made are factored into the estimation of the allowance for loan losses for troubled debt restructurings primarily using a discounted cash flows or collateral adequacy approach.

The following tables present newly restructured loans during the three and nine months ended September 30, 2017 and 2016, respectively, by type of modification:

	Three Months Ended September 30, 2017
				Total
	Interest Only	Term	Combination	Modification
	(In Thousands)

Mortgage loans on real estate:
Commercial	$ --	$ --	$ 5,759	$ 5,759
Consumer	--	194	--	194

	$ --	$ 194	$ 5,759	$ 5,953

	Nine Months Ended September 30, 2017
				Total
	Interest Only	Term	Combination	Modification
	(In Thousands)

Mortgage loans on real estate:
Commercial	$ --	$ --	$ 5,759	$ 5,759
Commercial business	--	--	274	274
Consumer	--	199	--	199

	$ --	$ 199	$ 6,033	$ 6,232

	Three Months Ended September 30, 2016
				Total
	Interest Only	Term	Combination	Modification
	(In Thousands)

Consumer	$ --	$ 18	$ --	$ 18
	$ --	$ 18	$ --	$ 18

	Nine Months Ended September 30, 2016
				Total
	Interest Only	Term	Combination	Modification
	(In Thousands)

Mortgage loans on real estate:
One -to four- family residential	$ 429	$ --	$ --	$ 429
Commercial	60	--	--	60
Construction and land development	2,946	--	--	2,946
Commercial business	--	22	--	22
Consumer	--	58	--	58

	$ 3,435	$ 80	$ --	$ 3,515

At September 30, 2017, the Company had $17.7 million of loans that were modified in troubled debt restructurings and impaired, as follows: $613,000 of construction and land development loans, $6.9 million of single family and multi-family residential mortgage loans, $8.7 million of commercial real estate loans, $863,000 of commercial business loans and $604,000 of consumer loans. Of the total troubled debt restructurings at September 30, 2017, $17.0 million were accruing interest and $7.3 million were classified as substandard using the Company’s internal grading system, which is described below. The Company had “0” troubled debt restructurings which were modified in the previous 12 months and subsequently defaulted during the nine months ended September 30, 2017. When loans modified as troubled debt restructurings have subsequent payment defaults, the defaults are factored into the determination of the allowance for loan losses to ensure specific valuation allowances reflect amounts considered uncollectible. At December 31, 2016, the Company had $21.1 million of loans that were modified in troubled debt restructurings and impaired, as follows: $5.0 million of construction and land development loans, $7.4 million of single family and multi-family residential mortgage loans, $7.1 million of commercial real estate loans, $1.3 million of commercial business loans and $296,000 of consumer loans. Of the total troubled debt restructurings at December 31, 2016, $18.9 million were accruing interest and $7.9 million were classified as substandard using the Company’s internal grading system.

During the three months ended September 30, 2017, loans designated as troubled debt restructurings totaling $327,000 met the criteria for placement back on accrual status. The $327,000 consisted of $285,000 of commercial real estate loans and $42,000 of consumer loans. During the nine months ended September 30, 2017, loans designated as troubled debt restructurings totaling $672,000 met the criteria for placement back on accrual status. The $672,000 consisted of $345,000 of one- to four- family residential loans, $285,000 of commercial real estate loans and $42,000 of consumer loans. The criteria is generally a minimum of six months of consistent and timely payment performance under original or modified terms. During the three months ended September 30, 2016, no loans designated as troubled debt restructurings met the criteria for placement back on accrual status. During the nine months ended September 30, 2016, loans designated as troubled debt restructurings totaling $424,000 met the criteria for placement back on accrual status. The $424,000 consisted of $235,000 of one- to four- family residential loans, $100,000 of commercial real estate loans and $89,000 of consumer loans.

The Company reviews the credit quality of its loan portfolio using an internal grading system that classifies loans as “Satisfactory,” “Watch,” “Special Mention,” “Substandard” and “Doubtful.” Loans classified as watch are being monitored because of indications of potential weaknesses or deficiencies that may require future classification as special mention or substandard. Special mention loans possess potential weaknesses that deserve management’s close attention but do not expose the Bank to a degree of risk that warrants substandard classification. Substandard loans are characterized by the distinct possibility that the Bank will sustain some loss if certain deficiencies are not corrected. Doubtful loans are those having all the weaknesses inherent to those classified Substandard with the added characteristics that the weaknesses make collection or liquidation in full, on the basis of currently existing facts, conditions and values, highly questionable and improbable. Loans not meeting any of the criteria previously described are considered satisfactory. The FDIC-assisted acquired loans are evaluated using this internal grading system. These loans are accounted for in pools. Minimal adverse classification in these acquired loan pools was identified as of September 30, 2017 and December 31, 2016, respectively. See Note 7 for further discussion of the acquired loan pools and the termination of the loss sharing agreements.

The Company evaluates the loan risk internal grading system definitions and allowance for loan loss methodology on an ongoing basis. In the fourth quarter of 2014, the Company began using a three-year average of historical losses for the general component of the allowance for loan loss calculation. The Company had previously used a five-year average. For interim periods, the Company uses three full years plus the interim period’s annualized average losses for the general component of the allowance for loan loss calculation. The Company believes that the three-year average provides a better representation of the current risks in the loan portfolio. This change was made after consultation with our regulators and other third-party consultants, as well as a review of the practices used by the Company’s peers. This change did not materially affect the level of the allowance for loan losses. The general component of the allowance for loan losses is affected by several factors, including, but not limited to, average historical losses, average life of the loan, the current composition of the loan portfolio, current and expected economic conditions, collateral values and internal risk ratings. Management considers all these factors in determining the adequacy of the Company’s allowance for loan losses. No other significant changes were made to the loan risk grading system definitions and allowance for loan loss methodology during the past year.

The loan grading system is presented by loan class below:

	September 30, 2017
			Special
	Satisfactory	Watch	Mention	Substandard	Doubtful	Total
	(In Thousands)

One- to four-family residential
construction	$ 19,645	$ 414	$ --	$ --	$ --	$ 20,059
Subdivision construction	15,346	2,356	--	136	--	17,838
Land development	40,540	4,800	--	--	--	45,340
Commercial construction	984,329	--	--	--	--	984,329
Owner occupied one- to four-
family residential	188,106	37	--	1,682	--	189,825
Non-owner occupied one- to four-
family residential	121,006	392	--	2,064	--	123,462
Commercial real estate	1,216,971	11,848	--	6,678	--	1,235,497
Other residential	758,347	4,110	--	--	--	762,457
Commercial business	356,535	4,808	--	2,695	--	364,038
Industrial revenue bonds	22,614	--	--	--	--	22,614
Consumer auto	391,732	--	--	2,592	--	394,324
Consumer other	62,842	--	--	901	--	63,743
Home equity lines of credit	109,602	--	--	635	--	110,237
Acquired loans no longer covered
by FDIC loss sharing
agreements, net of discounts	165,618	--	--	14	--	165,632
Acquired non-covered loans,
net of discounts	61,520	--	--	--	--	61,520

Total	$ 4,514,753	$ 28,765	$ --	$ 17,397	$ --	$ 4,560,915

	December 31, 2016
			Special
	Satisfactory	Watch	Mention	Substandard	Doubtful	Total
	(In Thousands)

One- to four-family residential
construction	$ 20,771	$ 966	$ --	$ --	$ --	$ 21,737
Subdivision construction	14,059	2,729	--	398	--	17,186
Land development	39,925	5,140	--	5,559	--	50,624
Commercial construction	780,614	--	--	--	--	780,614
Owner occupied one- to-four-
family residential	198,835	67	--	1,438	--	200,340
Non-owner occupied one- to-
four-family residential	135,930	465	--	529	--	136,924
Commercial real estate	1,160,280	20,154	--	6,472	--	1,186,906
Other residential	658,846	4,370	--	162	--	663,378
Commercial business	342,685	2,651	--	3,292	--	348,628
Industrial revenue bonds	25,065	--	--	--	--	25,065
Consumer auto	492,165	--	--	2,068	--	494,233
Consumer other	69,338	--	--	663	--	70,001
Home equity lines of credit	108,290	--	--	463	--	108,753
Acquired FDIC-covered loans,
net of discounts	134,356	--	--	--	--	134,356
Acquired loans no longer covered
by FDIC loss sharing
agreements, net of discounts	72,552	--	--	17	--	72,569
Acquired non-covered loans,
net of discounts	76,234	--	--	--	--	76,234

Total	$ 4,329,945	$ 36,542	$ --	$ 21,061	$ --	$ 4,387,548

- Definition

The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.

+ References + Details