1. | You present total credit risk reserves which represents the total of the allowance for loan losses, non impaired acquired loan discounts, net and the reserve for unfunded commitments. In addition, you present Credit risk reserves as a percent of Loans, Credit risk reserves/NPAs and Credit risk reserves/NALs. The addition of purchase accounting adjustments to your ALLL to derive total credit risk reserves for your loans, NPAs and NALs represent tailored accounting principles that are prohibited by Rule 100 (b) of Regulation G. In addition, these non-GAAP metrics imply that the purchase accounting adjustments are available to the entire loan portfolio that includes non-acquired and acquired loans, when the adjustments are only available for the acquired loans. Please refer to Question 100.04 of the Compliance and Disclosure Interpretations on Non-GAAP Financial Measures for guidance and revise future similar presentations by eliminating any add back of non-impaired acquired loan discounts, net. |
VNA%KGQ2OXM"MT5L2"U0B>Z?']W8BQ'_ *^!7P^#]KCJE# /9-I=[-W? MW:L^JQ/L\+"KBUNU=^J5E]^Q:_X-\?\ @H#\3/\ @H1\!_B!XB^)FJ6.J:AH MGB);&R-K816B00-;I)LQ&!N^9CRV3[U\]_\ !WO_ ,D0^"__ &'-1_\ 2>*M MK_@T6_Y--^*G_8VQ?^D<58O_ =[_P#)$/@O_P!AS4?_ $GBKZ;#T:=+BA4Z M248J3LEHO@/#K5)U,BYYN[:6K_Q'X2U^PG_!HUI5KKWQ(^.]C?6\-W9WFA:; M!<03('CFC:6Y5D93P5()!!Z@U^/=?L9_P:"?\E=^-W_8'TO_ -'7%?<<6?\ M(IK?+_TI'R_#_P#R,*?S_)GP=_P5S_8,NO\ @GE^VOXD\%PPS?\ "*Z@W]L> M&+A\MYVGS,VQ-QZM$P>)B>28]W1A7S-!.]M,DD;-')&P964X92.00?6OZ8O^ M#AW_ ()[?\-J?L4W7B+0;'[1X\^%HEUK31&F9;VSV@WEJ.Y)C02*!DEX54?> M-?S-T<,9M]?P2E)^_'27KW^:_&X9YE_U3$N,?A>J_P OE_D?U'_\$,/^"C*? M\%!_V,]/EUF\6;XA>!1'HWB5&;]YA>+II9V\'ZN1I'BFU3+>=82,,RA>\D+!95[G85R YK^K M30M=L_$^B6>I:==07VGZA ES:W,#AXKB)U#(ZL."K*001U!K\QXLR;ZAC'*F MOW<]5Y=U\OR:/N,@S+ZUA[3?O1T?GV?S_,^"?^#FC_E$WXJ_[#6D_P#I4M?S M/U_3!_P 48KTU>ORW/:X=K*CELZLN MC;_!'B7_ 2U^!GA/_@I'\:OCM^TU\2/!_AWQGHGC;Q&?#_@BU\0:3#?PVND MZ>/*6>..9653)\BD@ AHI/[QS]H_\.[OV?\ _HA?P=_\(O3?_C-:W[&W[.&G M_LA_LL^!/AKIGEM;^$=(ALI94&! F5\MF&93J5Y.C)J" MTBDWI%:+\%KYGNX3!QA22J).6[=NKU?XGP__ ,%1/^"4OPH^*7[ _P 3+#P/ M\*?A[X;\866CR:KH][HOANSL;S[1:XN!"DD4:M^]$;1$9P1)S7\O]?VP,H=2 MK#*G@@]Z_D@_X*G?LOG]CO\ ;^^)W@2*W^SZ78ZQ)>Z2H'R_8+D"XMP#WVQR MJAQ_$C#M7W? .92G[3"U9-OXE?7R?Z'RO%F"C#DKP5NCM]Z_4[G_ ((:_M7? M\,C?\%*?A_K%U<_9]"\37!\+ZP2VU/L]X5C1F/94G$$A/I&:_JFK^*&*5H)5 MDC9D="&5E."I'0BOZY/^"8G[5*_MG_L(_#?X@23K/JFJ:2EMJY!Y&H6Y,%SD M=MTL;, ?X74]ZP\0,OM*GC(]?=?YK]?N->$<7=3PS]5^3_0^!?\ @[N_Y-D^ M$O\ V-%S_P"DAK\Y?^#>C_E+_P#"'_KIJG_IJO*_1K_@[N_Y-D^$O_8T7/\ MZ2&OSE_X-Z/^4O\ \(?^NFJ?^FJ\KT WPGT_2/B?\ !?QO;P1IJ6NZ=J>C7D@7#2):26\L.?7' MVN:OBO\ X(8_M.:U^S-_P4Q^&;Z;=31Z;XVU:#PIJ]J&/EW<%[(L*[QW\N5H MY >QC]"0?K7_ (.V_P!H'2_&W[1OPQ^'=C )7T?PP9E^:#0M//DQ;?3>RJK#^];9[U^A-?F^:5IT)0P=-M>S5G9_:>LON; MM\C[+ TXU5+$35^=W5_Y5HOP5_F>5_\ ##'P2_Z([\*__"3L/_C5?A/_ ,'/ M/[$.C_LS?M9>%_&?A'0=-\/^%/B%I'EM::;:):VMO?V>V.4+'& B;H7MVX W M-YAY.37]%E?"?_!Q7^RG_P -,_\ !-#Q1J%G;>?KGPUF3Q79%1\WE0ADNESU MV_9WE?' D@=6/M:U^L7_ 59 M_P"4:'QZ_P"Q$U?_ -))*_EU_89_:5NOV/OVO/A[\2;5I-OA368;FZ2/[T]H MQ\NYB'^_ \B_\"K^H'_@I_K-KXC_ ."6_P ;M0L;B.ZL;[X?:I<6\\9W)-&] MD[*RGN"""/K7N\5Y?['-Z.(CM4\$_N:;_.Y6_P"" M/?\ RB\^!?\ V*%E_P"@5])5\V_\$>_^47GP+_[%"R_] KZ2KXC,O][J_P"* M7YL^FP7^[T_\*_(^:/\ @J]_P3UTG_@I!^R/K'@R9;>V\4Z?G4_#&HR#'V*_ M13M5FZB*4$QN.>)1*OV)]/C./L=^EC+O95ZB*4$2)UP'VY)5J[W_@[ MI_Y-+^%G_8W2?^D EB<'3PN?X2A2^%1=OFYNWRN<5'$3KY3B*M3=M7^2BC\TO^#? MK_E+]\&?^OK4?_35>5^\W_!7S_@F!H?_ 4R_9OFTA5M=/\ B!X<62[\+:O( M,>3,0-UM*PY\B;:%;KM(5P"5P?P9_P"#?K_E+]\&?^OK4?\ TU7E?U,5P\;8 MJKALUI5Z+M*,4U_X%(ZN&:$*V J4JBNG)_DC^,[4M.\9?LK_ !ODMYUU7P?X MZ\"ZK@X)AN],O(),@@CH59001D'@C(-?TS_\$8_^"J^D_P#!2_\ 9\5M1DM= M/^)WA.*.W\2Z:F%$Y/"7L*_\\9<'('^K? _P")'A:T_P")S86T?[SQ)81C[P4?>N85'R_Q.@* 0G[/J5LQ'FVLRC[T;J,'N"%88901[E>EA^ M(\N56G958_@^S_NOH_\ )H\RE4JY-C.2>M.7XKOZKK_PQ_8?17D/[#?[:7@_ M]OG]G/1/B+X-N-UGJ2>5?6,C@W&D7:@>;:R@=&4D8/1E*L.&%>O5^2UJ,Z4W M3J*S6C1]_3J1J14X.Z>Q^7?[1'_!S7^SS<>$?'7@U=%^*/\ :TEG?Z*'.CVG MD>>4DASN^U9V[N^,X[=J_GCHHK]ZR7)<-E]-_5[^]9N[OM_PY^49EF5;%R7M MK>[>U@K]MO\ @F3_ ,'$?P)_8]_83^'?PU\5:3\2+CQ!X5LIK>\DT[2K::U9 MGN9I1L9KE&(VR+U4 #_@LK\)_^"EGP(\%>&OA]IWC6SU#P]KS:G=-K5A!;Q-$;>2/"F.>0EMS M#@@#'>OR[HHK;+LOHX*@L/0ORJ^^NYGC,94Q55UJNY]W?\$'?^"E/P__ .": M7QL\<>(OB#9^)[RQ\1Z)'IUJNBVD5Q(LBSK(2XDEC 7:#R">>U?I=XC_ .#K M_P" <=@R^'_!?Q4UK4V!$-O/8V5G$Y[;I#=,5'N%/THHKRLQX7P.,KO$UTW) M^=EHCOP>>8K#4E1I-6].Y\!_M>0?M3?\%[?CCINM:/\ #^SL_#>B1/;Z#HD6 MOV2P:7$Y!DDDDEE1I)7VIN<(,A% 4 <^_P#[%7_!IQJLVMV>L?'CQE8V^G0L MLC^'?#+M+- )O.3WN]/N5O\C]!_P!KK]OSX'_\$3?AI\.O">I^%]>TOPSK M$-W:Z%I_AC3H9HK5+7R3+YGF31G :A;K,H618Y9WD4, 2 V&&0">>YHHKZG@K TX8)8Q7 %]#O=$^*S7FC:1:6,[ M1:-:-&9(H41MI-V"1E3@D#BBBO Z[&_<_\'7G[-<5O(T?A_XN2R*I*I_8UDNX]AG[9Q7X[_\ !6'_ (*;Z]_P M4^_:*3Q1>6+Z#X6T&W-AX=T8S>:;. MN>21A@--*P!8@8 5%&0@)**YLLX9P M. J^VH1?-M=N]O0VQV=XK%4_956K>2L?J=_P:17:V/[(/Q:G?=LA\5([8ZX% ME&37R#_P7J_X*_\ PM_X*9?#?X>:3\/=/\96=UX5U*[N[PZW806R,DL2(NPQ MS2$G*G.0***\;+,OI5L\Q.)G?FIN-OG%IW/2QV,J4\KH48[33O\ )JQ^9M?H M!_P03_X*@?#K_@F7X\^(VI?$*Q\57MOXLL+*ULAHEG%B.ZC+Q-C#'(QTZ5_-Y_P7=_8,MOV M#OV\M9L=$C@A\'^.(CXDT*",@?8HY9'66VV_PK',KA>WEE.20<%%?F?"[>%S MRKA*3]R\U;RBW;Y_\$^VSQ*OE<,14^*T7]Z5SXPK]E/^")W_ <$>&/V?OV> MO#_P;^*]EXNU;4M+U*+2O#&H:9;17*_8YG C@G,DJ,OE.Q52 W[LJN!LY**_ M1,WRRACL.Z6(6BU7=-'Q^7XZKA:RG2>KT-__ (. O^"Q/PJ^.?P"^)'[/>C: M?XTC\<^'_%$=A ,@5^)E%%9Y#E]+"8.,* M-[2M)W[M*YIFN,J8C$RE4W6GR39]5?\ !&O]M3PC^P'^W#I7Q&\;6VN76@V6 MEWMG)'I-O'/ OS?G7VE^T1_P7;^#/[2O_!3'X/\ Q#US2_'W M_"I?@[I]SJ-AIW]FV[7UYKLIPLK1?:-@CC"PNK;RP:(\88T448O(\+B,0\34 MOS H8?-*]&E["%N6_-MU5OPT/TX_X)Y_\%AOA7_P4P\8>(M$^ M'NG^,[.\\,6<=]=MK5A!;1M'(Y1=ACFD).1R"!Q7U9117XYQ)E]+!8^6'H7Y M4EOKNDS]&R7&5,3A8UJN[O\ F>&_M_?\% _ _P#P3?\ @YI_CCQ]:^(KS1]2 MU>/18DT:UCN)Q/)%-*I*R21C;MA?)W9R1QZ?S]_\%V?V^OA!_P %&OC;X/\ M'?PSL/%NGZK9:0^D:XNM6$-J)TCE\RV=#'-)N;][,K9Q@*F,]BBOM^!\IH.A M''Z\]Y+?2WH?+\3YA5]J\)IRV3VUN?"M?I]_P0C_ ."W?@O_ ()Q_!_QGX&^ M)EEXMU'1=0U2/5]#.BVL5TUO*\?EW*.))8]JD10,NTGG?P,\E%?;9CE]'&T' MAZZ]UV]=#YG!XRKA:JK4MQ/^"\G_ 6,^%/_ 4N^#?@7P_\/=/\:6=]X;UJ M;4+MM:L(+:-HW@,8"&.>0ELGH0..]?)/_!*;]JGPW^Q/^WOX"^)OBZ#5KGP[ MX9>]:[CTR%)KIO.L;B!=B.Z*?GE7.6'&>O2BBL<-D^'H8-X&G?D::WU][?7Y MFE;,*U7$K%2MS)I^6FQ^T-Y_P=>_LX1P_P"B^&?BY=3L<)&-(L4W'ZF\P*Y/ MQ=_P78^.7[7NGS:#^S-\"UAU+4%,<&M>)-?L#);YXW):F1(]XZ@O*ZYZH1U* M*^3S+AO+LOHO$4Z?,UTDVU]R:N?08+.L9BZJHSGRI_RI)_>[GA7P/_X-A/C- M^TI\4KSQM^T5\1+/19] %]=U**;09KW4+&"-;@NXAO;F:X6=Y9) M7A$BJQ48W*!M50H**Y>'<14SJM)XU^[3Y7&*TC>[W77;J;9Q2AEE.*PJUGS) MMZOIUZ;]#VC]DO\ X.-?V5_V4?V:/ _PYTG0OBPUGX/T>#3C(FAV:BYE51YL MQ'VOK)*7<^[FOUJ\.ZY#XG\/V.I6XD6WU"WCN8@XPP5U##(YYP:**\GC+) M@73J4;WFY7N[]O\ ,]#AO,JV*YX5+6BE:RMW_P BY7Q'_P %"?\ @MQ\#?V) M?BMJ7PG^)6A^.M6O+[2$FNX],TRWN+.>VN5==A:2XC8DJ&!&W'/6BBO+X6RV MCCL;[&O>UF]';56._/<=4PN&]K2M>Z6OS/YC_&\>CQ>--77P_+>S:"M[,--D MO(Q'<26V]O*,BJ2% )9$#@$@-M89 )&>YHHK\SXSR7#8+DK4;WFY7N[^?ZGVW#>95L3S4J MEK12M^1M5D^/? ND?%#P1J_AOQ!I]OJNAZ]9RV%_9SKNCNH)5*.C#T*DBBBO MA(R:=T?5-)JS/Y\?V?OV0_\ AU;_ ,'!_A?PWJ5S)J'AC0X]5\1Z5=1E9+BX MTHZ3?R)N7(_>J(WC8'&YHR1A6!K0_P""]O\ P6'^$?\ P4C^ _@?PY\.XO%D M>H>']>?4KHZMIR6L?E&W>,;2LCY; M]T?FN/KRPM.IA*/P2G+\.6Q\;_\ !*G]ISPW^QM^W[\//B5XP74F\.>%Y[N2 M\%A )K@B6QN(%V(64'YY5SR.,U_0A^Q;_P %U_@A^WE\=[/X=^!H?&J>(+ZU MGNXSJ6E1V]OLA3>^765CG'3BBBJXJR3#8BA4QM2_/"#MKII=_J3D.:5J-6.& MA;EE)7[ZV1]F5_/O_P '(W_!):Q_9D\\+R\!V]I8^"_&>H_9];TJ,K&-+U M.0,_F0IWBFVNQ51\CAOX64*45^<\*8RK0S*G&F])NS7=/_+H?99]AZ=7!3>MC__V0$! end