synovus continues to generate positive operating leverage with the year-over-year adjusted expense growth primarily driven by strategic investments in talent and technology , higher third-party processing expense relating to third-party lending partnerships servicing fees , expenses associated with synovus bank 's transition to a single bank operating environment and re-branding strategy , higher medical self-insurance expense , a one-time $ 1 thousand bonus per eligible employee , and the addition of global one . strategic investments in talent and technology accounted for approximately $ 18.6 million of the increase in 2017 compared to 2016 , as synovus continues to add key talent and invest in technology to enhance the customer experience . third-party processing expense relating to the servicing fees of the third-party lending partnerships increased by $ 4.8 million in 2017 compared to 2016 , and expenses associated with synovus bank 's transition to a single bank operating environment and re-branding strategy resulted in higher expenses of $ 5.9 million compared to 2016. synovus ' self-insured employee medical insurance expense was $ 5.7 million higher in 2017 compared to 2016 , and the one-time $ 1 thousand bonus per eligible employee increased employment expense by $ 3.3 million . global one operating expenses for the full year 2017 accounted for $ 3.3 million of the increase compared to 2016. see `` part ii - item 7. management 's discussion and analysis of financial condition and results of operations - non-gaap financial measures `` of this report for applicable reconciliation to gaap measures . credit quality continued to improve in 2017 . during 2017 , synovus completed certain balance sheet restructuring actions which included $ 77.8 million in loans transferred to held-for-sale ( consisting primarily of npls ) that resulted in charge-offs of $ 34.2 million and provision expense of $ 27.7 million . additionally , foreclosed real estate expenses for the year included $ 7.1 million of charges related to discounts to fair value for completed or planned accelerated dispositions . non-performing loans were $ 115.6 million at december 31 , 2017 , down $ 37.8 million , or 24.7 % , from december 31 , 2016 . the non-performing loan ratio was 0.47 % at december 31 , 2017 , as compared to 0.64 % at december 31 , 2016 . total non-performing assets were $ 130.6 million at december 31 , 2017 , down $ 45.1 million , or 25.7 % , from december 31 , 2016 . the non-performing assets ratio was 0.53 % at 44 december 31 , 2017 , down 21 basis points from a year ago . net charge-offs for 2017 were $ 69.7 million , or 0.29 % of average loans , compared to $ 28.7 million , or 0.12 % of average loans , for 2016. excluding the 2017 balance sheet restructuring actions , the adjusted net charge-off ratio for 2017 was 0.15 % . loans past due over 90 days were 0.02 % of total loans at december 31 , 2017 as compared to 0.01 % at december 31 , 2016 . the allowance for loan losses at december 31 , 2017 was $ 249.3 million , or 1.01 % of total loans , compared to $ 251.8 million , or 1.06 % of total loans , at december 31 , 2016 . see `` part ii - item 7. management 's discussion and analysis of financial condition and results of operations - non-gaap financial measures `` of this report for applicable reconciliation to gaap measure . restructuring charges for 2017 were $ 7.0 million and consisted primarily of severance charges of $ 6.1 million for termination benefits incurred in conjunction with a voluntary early retirement program offered during the first quarter of 2017. restructuring charges , in 2016 , totaled $ 8.3 million with $ 5.3 million related to corporate real estate optimization activities and $ 2.8 million associated with branch closures . at december 31 , 2017 , total loans were $ 24.79 billion , an increase of $ 931.1 million , or 3.9 % , compared to december 31 , 2016 . total average loans were $ 24.40 billion in 2017 , an increase of 5.5 % from a year ago . loan growth was driven by an $ 889.4 million or 17.9 % increase in consumer loans and a $ 479.8 million or 4.2 % increase in c & i loans , partially offset by a $ 438.8 million or 6.0 % decline in cre loans . total average deposits increased $ 1.49 billion , or 6.3 % , to $ 25.37 billion in 2017 from $ 23.88 billion in 2016 . average core deposits were up $ 1.18 billion , or 5.2 % , from 2016 and average non-interest bearing demand deposits as a percentage of total average deposits were 29.0 % for 2017 compared to 29.4 % for 2016 . average core transaction deposit accounts grew $ 1.36 billion , or 7.9 % , from the previous year . see `` part ii - item 7. management 's discussion and analysis of financial condition and results of operations - non-gaap financial measures `` of this report for applicable reconciliation to gaap measures . on november 9 , 2017 , synovus redeemed all of the $ 300.0 million aggregate principal amount of its outstanding 7.875 % senior notes due 2019 . 2017 results include a loss of $ 23.2 million related to early extinguishment of these notes . during january 2016 , synovus repurchased $ 124.7 million of its subordinated notes that matured on june 15 , 2017 in conjunction with synovus ' cash tender offer . results for the year ended december 31 , 2016 included a $ 4.7 million loss relating to this tender offer . story_separator_special_tag investment properties loans investment properties loans consist of construction and mortgage loans for income producing properties and are primarily made to finance multi-family properties , hotels , office buildings , shopping centers , warehouses and other commercial development properties . total investment properties loans as of december 31 , 2017 were $ 5.67 billion , or 81.8 % of the total cre loan portfolio , and 22.9 % of the total loan portfolio , compared to $ 5.87 billion , or 79.6 % of the total cre loan portfolio , and 24.6 % of the total loan portfolio at december 31 , 2016 . total investment properties decreased $ 199.2 million or 3.4 % during 2017 primarily due to a decline in multi-family properties and shopping centers . 52 the following table shows the principal categories of the investment properties loan portfolio at december 31 , 2017 and 2016 . replace_table_token_12_th * loan balance in each category expressed as a percentage of total investment properties loans . 1-4 family properties loans 1-4 family properties loans include construction loans to homebuilders and commercial mortgage loans to real estate investors , and are almost always secured by the underlying property being financed by such loans . these properties are primarily located in the markets served by synovus . construction loans are primarily interest-only loans and typically have maturities of three years or less , and commercial mortgage loans generally have maturities of three to five years , with amortization periods of up to fifteen to twenty years . at december 31 , 2017 , 1-4 family properties loans declined to $ 781.6 million , or 11.3 % of the total cre portfolio , and 3.1 % of the total loan portfolio , compared to $ 888.6 million , or 12.0 % of the total cre portfolio , and 3.7 % of the total loan portfolio at december 31 , 2016 . land and development land and development loans include commercial and residential development as well as land acquisition loans and are secured by land held for future development , typically in excess of one year . these loans have short-term maturities and are typically unamortized . properties securing these loans are substantially within the synovus footprint , and loan terms generally include personal guarantees from the principals . loans in this portfolio are underwritten based on the ltv of the collateral and the capacity of the guarantor ( s ) . land and development loans were $ 483.6 million at december 31 , 2017 , or 7.0 % of the total cre portfolio and 2.0 % of the total loan portfolio compared to $ 616.3 million at december 31 , 2016 , or 8.4 % of the cre portfolio and 2.6 % of the total loan portfolio . land and development loans declined 21.5 % from december 31 , 2016 as synovus continues to strategically reduce its exposure to these types of loans . consumer loans the consumer loan portfolio consists of a wide variety of loan products offered through synovus ' banking network as well as third-party lending partnerships , including first and second residential mortgages , home equity lines , credit card loans , home improvement loans , student loans , and other consumer loans . the majority of synovus ' consumer loans are consumer mortgages and home equity lines secured by first and second liens on residential real estate primarily located in the markets served by synovus . total consumer loans as of december 31 , 2017 were $ 5.85 billion , or 23.5 % of the total loan portfolio compared to $ 4.96 billion , or 20.7 % of the total loan portfolio at december 31 , 2016 . total consumer loans increased by $ 889.4 million , or 17.9 % , from december 31 , 2016 . consumer mortgages grew $ 336.9 million or 14.7 % from 2016 to $ 2.63 billion primarily due to continued recruiting of mortgage loan originators in strategic markets throughout the footprint as well as enhanced origination efforts , which also create additional cross-selling opportunities for other products . credit card loans totaled $ 232.7 million at december 31 , 2017 compared to $ 232.4 million at december 31 , 2016 . other consumer loans increased $ 655.3 million or 80.1 % to $ 1.47 billion at december 31 , 2017 , primarily due to two consumer-based lending partnerships . one lending partnership , which began in the third quarter of 2015 , is a program that provides merchants and contractors nationwide with the ability to offer term financing to their customers for major purchases and home improvement projects . the other lending partnership , which began in the second quarter of 2016 , primarily provides borrowers the ability to refinance student loan debt . as of december 31 , 2017 , these partnerships had combined balances of $ 1.14 billion , up from $ 469.3 million at december 31 , 2016 . 53 consumer loans are subject to uniform lending policies and consist primarily of loans with strong borrower credit scores . synovus makes consumer lending decisions based upon a number of key credit risk determinants including fico scores as well as loan-to-value and debt-to-income ratios . risk levels 1-6 ( descending ) are assigned to consumer loans based upon a risk score matrix . at least annually , the consumer loan portfolio is sent to a consumer credit reporting agency for a refresh of customers ' credit scores so that management can evalute ongoing consistency or negative migration in the quality of the portfolio , which impacts the allowance for loan losses . the most recent credit score refresh was completed as of december 31 , 2017 . revolving lines of credit were reviewed for a material change in financial circumstances , and when appropriate , the line of credit may be suspended for further advances . fico scores within the retail residential real estate portfolio have generally remained stable

capital resources synovus and synovus bank are required to comply with capital adequacy standards established by their primary federal regulator , the federal reserve . synovus has always placed great emphasis on maintaining a solid capital base and continues to satisfy applicable regulatory capital requirements . at december 31 , 2017 , synovus and synovus bank 's capital levels each exceeded well-capitalized requirements currently in effect . the following table presents certain ratios used to measure synovus and synovus bank 's capitalization . replace_table_token_30_th ( 1 ) see `` part ii - item 7. management 's discussion and analysis of financial condition and results of operations -non-gaap financial measures '' of this report for applicable reconciliation to gaap measure . the basel iii capital rules became effective january 1 , 2015 , for synovus and synovus bank , subject to a transition period for several aspects , including the capital conservation buffer and certain regulatory capital adjustments and deductions , as described below . under the basel iii capital rules , the minimum capital requirements for synovus and synovus bank include a common equity tier 1 ( cet1 ) ratio of 4.5 % ; tier 1 capital ratio of 6 % ; total capital ratio of 8 % ; and leverage ratio of 4 % . when fully phased-in on january 1 , 2019 , the basel iii capital rules include a capital conservation buffer of 2.5 % that is added on top of each of the minimum risk-based capital ratios . the implementation of the capital conservation buffer will begin on january 1 , 2016 at the 0.625 % level and be phased-in over a three-year period ( increasing by that amount on each subsequent january 1 , until it reaches 2.5 % on january 1 , 2019 ) . as a financial holding company , synovus and its subsidiary bank , synovus bank , are required to maintain capital levels required for a well-capitalized institution as defined by federal banking regulations .


 Write a concise suspicious activity report of the following text delimited by triple backquotes. Return your response as a formal report which covers the key points highlighting the location,dates,entity names and account holder information in chronological order of the text.
     ```capital resources synovus and synovus bank are required to comply with capital adequacy standards established by their primary federal regulator , the federal reserve . synovus has always placed great emphasis on maintaining a solid capital base and continues to satisfy applicable regulatory capital requirements . at december 31 , 2017 , synovus and synovus bank 's capital levels each exceeded well-capitalized requirements currently in effect . the following table presents certain ratios used to measure synovus and synovus bank 's capitalization . replace_table_token_30_th ( 1 ) see `` part ii - item 7. management 's discussion and analysis of financial condition and results of operations -non-gaap financial measures '' of this report for applicable reconciliation to gaap measure . the basel iii capital rules became effective january 1 , 2015 , for synovus and synovus bank , subject to a transition period for several aspects , including the capital conservation buffer and certain regulatory capital adjustments and deductions , as described below . under the basel iii capital rules , the minimum capital requirements for synovus and synovus bank include a common equity tier 1 ( cet1 ) ratio of 4.5 % ; tier 1 capital ratio of 6 % ; total capital ratio of 8 % ; and leverage ratio of 4 % . when fully phased-in on january 1 , 2019 , the basel iii capital rules include a capital conservation buffer of 2.5 % that is added on top of each of the minimum risk-based capital ratios . the implementation of the capital conservation buffer will begin on january 1 , 2016 at the 0.625 % level and be phased-in over a three-year period ( increasing by that amount on each subsequent january 1 , until it reaches 2.5 % on january 1 , 2019 ) . as a financial holding company , synovus and its subsidiary bank , synovus bank , are required to maintain capital levels required for a well-capitalized institution as defined by federal banking regulations .
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 Suspicious Activity Report : synovus continues to generate positive operating leverage with the year-over-year adjusted expense growth primarily driven by strategic investments in talent and technology , higher third-party processing expense relating to third-party lending partnerships servicing fees , expenses associated with synovus bank 's transition to a single bank operating environment and re-branding strategy , higher medical self-insurance expense , a one-time $ 1 thousand bonus per eligible employee , and the addition of global one . strategic investments in talent and technology accounted for approximately $ 18.6 million of the increase in 2017 compared to 2016 , as synovus continues to add key talent and invest in technology to enhance the customer experience . third-party processing expense relating to the servicing fees of the third-party lending partnerships increased by $ 4.8 million in 2017 compared to 2016 , and expenses associated with synovus bank 's transition to a single bank operating environment and re-branding strategy resulted in higher expenses of $ 5.9 million compared to 2016. synovus ' self-insured employee medical insurance expense was $ 5.7 million higher in 2017 compared to 2016 , and the one-time $ 1 thousand bonus per eligible employee increased employment expense by $ 3.3 million . global one operating expenses for the full year 2017 accounted for $ 3.3 million of the increase compared to 2016. see `` part ii - item 7. management 's discussion and analysis of financial condition and results of operations - non-gaap financial measures `` of this report for applicable reconciliation to gaap measures . credit quality continued to improve in 2017 . during 2017 , synovus completed certain balance sheet restructuring actions which included $ 77.8 million in loans transferred to held-for-sale ( consisting primarily of npls ) that resulted in charge-offs of $ 34.2 million and provision expense of $ 27.7 million . additionally , foreclosed real estate expenses for the year included $ 7.1 million of charges related to discounts to fair value for completed or planned accelerated dispositions . non-performing loans were $ 115.6 million at december 31 , 2017 , down $ 37.8 million , or 24.7 % , from december 31 , 2016 . the non-performing loan ratio was 0.47 % at december 31 , 2017 , as compared to 0.64 % at december 31 , 2016 . total non-performing assets were $ 130.6 million at december 31 , 2017 , down $ 45.1 million , or 25.7 % , from december 31 , 2016 . the non-performing assets ratio was 0.53 % at 44 december 31 , 2017 , down 21 basis points from a year ago . net charge-offs for 2017 were $ 69.7 million , or 0.29 % of average loans , compared to $ 28.7 million , or 0.12 % of average loans , for 2016. excluding the 2017 balance sheet restructuring actions , the adjusted net charge-off ratio for 2017 was 0.15 % . loans past due over 90 days were 0.02 % of total loans at december 31 , 2017 as compared to 0.01 % at december 31 , 2016 . the allowance for loan losses at december 31 , 2017 was $ 249.3 million , or 1.01 % of total loans , compared to $ 251.8 million , or 1.06 % of total loans , at december 31 , 2016 . see `` part ii - item 7. management 's discussion and analysis of financial condition and results of operations - non-gaap financial measures `` of this report for applicable reconciliation to gaap measure . restructuring charges for 2017 were $ 7.0 million and consisted primarily of severance charges of $ 6.1 million for termination benefits incurred in conjunction with a voluntary early retirement program offered during the first quarter of 2017. restructuring charges , in 2016 , totaled $ 8.3 million with $ 5.3 million related to corporate real estate optimization activities and $ 2.8 million associated with branch closures . at december 31 , 2017 , total loans were $ 24.79 billion , an increase of $ 931.1 million , or 3.9 % , compared to december 31 , 2016 . total average loans were $ 24.40 billion in 2017 , an increase of 5.5 % from a year ago . loan growth was driven by an $ 889.4 million or 17.9 % increase in consumer loans and a $ 479.8 million or 4.2 % increase in c & i loans , partially offset by a $ 438.8 million or 6.0 % decline in cre loans . total average deposits increased $ 1.49 billion , or 6.3 % , to $ 25.37 billion in 2017 from $ 23.88 billion in 2016 . average core deposits were up $ 1.18 billion , or 5.2 % , from 2016 and average non-interest bearing demand deposits as a percentage of total average deposits were 29.0 % for 2017 compared to 29.4 % for 2016 . average core transaction deposit accounts grew $ 1.36 billion , or 7.9 % , from the previous year . see `` part ii - item 7. management 's discussion and analysis of financial condition and results of operations - non-gaap financial measures `` of this report for applicable reconciliation to gaap measures . on november 9 , 2017 , synovus redeemed all of the $ 300.0 million aggregate principal amount of its outstanding 7.875 % senior notes due 2019 . 2017 results include a loss of $ 23.2 million related to early extinguishment of these notes . during january 2016 , synovus repurchased $ 124.7 million of its subordinated notes that matured on june 15 , 2017 in conjunction with synovus ' cash tender offer . results for the year ended december 31 , 2016 included a $ 4.7 million loss relating to this tender offer . story_separator_special_tag investment properties loans investment properties loans consist of construction and mortgage loans for income producing properties and are primarily made to finance multi-family properties , hotels , office buildings , shopping centers , warehouses and other commercial development properties . total investment properties loans as of december 31 , 2017 were $ 5.67 billion , or 81.8 % of the total cre loan portfolio , and 22.9 % of the total loan portfolio , compared to $ 5.87 billion , or 79.6 % of the total cre loan portfolio , and 24.6 % of the total loan portfolio at december 31 , 2016 . total investment properties decreased $ 199.2 million or 3.4 % during 2017 primarily due to a decline in multi-family properties and shopping centers . 52 the following table shows the principal categories of the investment properties loan portfolio at december 31 , 2017 and 2016 . replace_table_token_12_th * loan balance in each category expressed as a percentage of total investment properties loans . 1-4 family properties loans 1-4 family properties loans include construction loans to homebuilders and commercial mortgage loans to real estate investors , and are almost always secured by the underlying property being financed by such loans . these properties are primarily located in the markets served by synovus . construction loans are primarily interest-only loans and typically have maturities of three years or less , and commercial mortgage loans generally have maturities of three to five years , with amortization periods of up to fifteen to twenty years . at december 31 , 2017 , 1-4 family properties loans declined to $ 781.6 million , or 11.3 % of the total cre portfolio , and 3.1 % of the total loan portfolio , compared to $ 888.6 million , or 12.0 % of the total cre portfolio , and 3.7 % of the total loan portfolio at december 31 , 2016 . land and development land and development loans include commercial and residential development as well as land acquisition loans and are secured by land held for future development , typically in excess of one year . these loans have short-term maturities and are typically unamortized . properties securing these loans are substantially within the synovus footprint , and loan terms generally include personal guarantees from the principals . loans in this portfolio are underwritten based on the ltv of the collateral and the capacity of the guarantor ( s ) . land and development loans were $ 483.6 million at december 31 , 2017 , or 7.0 % of the total cre portfolio and 2.0 % of the total loan portfolio compared to $ 616.3 million at december 31 , 2016 , or 8.4 % of the cre portfolio and 2.6 % of the total loan portfolio . land and development loans declined 21.5 % from december 31 , 2016 as synovus continues to strategically reduce its exposure to these types of loans . consumer loans the consumer loan portfolio consists of a wide variety of loan products offered through synovus ' banking network as well as third-party lending partnerships , including first and second residential mortgages , home equity lines , credit card loans , home improvement loans , student loans , and other consumer loans . the majority of synovus ' consumer loans are consumer mortgages and home equity lines secured by first and second liens on residential real estate primarily located in the markets served by synovus . total consumer loans as of december 31 , 2017 were $ 5.85 billion , or 23.5 % of the total loan portfolio compared to $ 4.96 billion , or 20.7 % of the total loan portfolio at december 31 , 2016 . total consumer loans increased by $ 889.4 million , or 17.9 % , from december 31 , 2016 . consumer mortgages grew $ 336.9 million or 14.7 % from 2016 to $ 2.63 billion primarily due to continued recruiting of mortgage loan originators in strategic markets throughout the footprint as well as enhanced origination efforts , which also create additional cross-selling opportunities for other products . credit card loans totaled $ 232.7 million at december 31 , 2017 compared to $ 232.4 million at december 31 , 2016 . other consumer loans increased $ 655.3 million or 80.1 % to $ 1.47 billion at december 31 , 2017 , primarily due to two consumer-based lending partnerships . one lending partnership , which began in the third quarter of 2015 , is a program that provides merchants and contractors nationwide with the ability to offer term financing to their customers for major purchases and home improvement projects . the other lending partnership , which began in the second quarter of 2016 , primarily provides borrowers the ability to refinance student loan debt . as of december 31 , 2017 , these partnerships had combined balances of $ 1.14 billion , up from $ 469.3 million at december 31 , 2016 . 53 consumer loans are subject to uniform lending policies and consist primarily of loans with strong borrower credit scores . synovus makes consumer lending decisions based upon a number of key credit risk determinants including fico scores as well as loan-to-value and debt-to-income ratios . risk levels 1-6 ( descending ) are assigned to consumer loans based upon a risk score matrix . at least annually , the consumer loan portfolio is sent to a consumer credit reporting agency for a refresh of customers ' credit scores so that management can evalute ongoing consistency or negative migration in the quality of the portfolio , which impacts the allowance for loan losses . the most recent credit score refresh was completed as of december 31 , 2017 . revolving lines of credit were reviewed for a material change in financial circumstances , and when appropriate , the line of credit may be suspended for further advances . fico scores within the retail residential real estate portfolio have generally remained stable

