the costs and effects of legal and regulatory developments , the resolution of legal proceedings or regulatory or other governmental inquiries , the results of regulatory examinations or reviews and the ability to obtain required regulatory approvals . greater than expected costs or difficulties related to the integration of new products and lines of business . the corporation 's success at managing the risks involved in the foregoing items . 35 forward-looking statements speak only as of the date on which such statements are made . the corporation undertakes no obligation to update any forward-looking statement to reflect events or circumstances after the date on which such statement is made , or to reflect the occurrence of unanticipated events . application of critical accounting policies and accounting estimates the accounting and reporting policies followed by the corporation conform , in all material respects , to accounting principles generally accepted in the united states and to general practices within the financial services industry . the preparation of financial statements in conformity with accounting principles generally accepted in the united states requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes . while the corporation bases estimates on historical experience , current information and other factors deemed to be relevant , actual results could differ from those estimates . the corporation considers accounting estimates to be critical to reported financial results if ( i ) the accounting estimate requires management to make assumptions about matters that are highly uncertain and ( ii ) different estimates that management reasonably could have used for the accounting estimate in the current period , or changes in the accounting estimate that are reasonably likely to occur from period to period , could have a material impact on the corporation 's financial statements . accounting policies related to the allowance for loan losses are considered to be critical , as these policies involve considerable subjective judgment and estimation by management . the allowance for loan losses is a reserve established through a provision for loan losses charged to expense , which represents management 's best estimate of probable losses that have been incurred within the existing portfolio of loans . the allowance , in the judgment of management , is necessary to reserve for estimated loan losses and risks inherent in the loan portfolio . the corporation 's allowance for loan loss methodology includes allowance allocations calculated in accordance with accounting standards codification ( asc ) topic 310 , “ receivables ” and allowance allocations calculated in accordance with asc topic 450 , “ contingencies . ” the level of the allowance reflects management 's continuing evaluation of industry concentrations , specific credit risks , loan loss experience , current loan portfolio quality , present economic , political and regulatory conditions and unidentified losses inherent in the current loan portfolio , as well as trends in the foregoing . portions of the allowance may be allocated for specific credits ; however , the entire allowance is available for any credit that , in management 's judgment , should be charged off . while management utilizes its best judgment and information available , the ultimate adequacy of the allowance is dependent upon a variety of factors beyond the corporation 's control , including the performance of the corporation 's loan portfolio , the economy , changes in interest rates and the view of the regulatory authorities toward loan classifications . see the section captioned “ allowance for loan losses ” elsewhere in this discussion and note 4 - loans in the notes to consolidated financial statements included in item 8. financial statements and supplementary data elsewhere in this report for further details of the risk factors considered by management in estimating the necessary level of the allowance for loan losses . overview the following discussion and analysis presents the more significant factors affecting the corporation 's financial condition as of december 31 , 2014 and 2013 and results of operations for each of the years in the three-year period ended december 31 , 2014 . this discussion and analysis should be read in conjunction with the corporation 's consolidated financial statements , notes thereto and other financial information appearing elsewhere in this report . the corporation acquired wnb bancshares , inc. , a privately-held bank holding company located in odessa , texas ( “ wnb ” ) during 2014 , a houston-based insurance agency specializing in commercial lines insurance products during 2013 and a human resources consulting firm in the houston market area , with offices in dallas and austin , in 2012. all of the corporation 's acquisitions during the reported periods were accounted for as purchase transactions , and as such , their related results of operations are included from the date of acquisition , though none of these acquisitions had a significant impact on the corporation 's financial statements during their respective reporting periods . taxable-equivalent adjustments are the result of increasing income from tax-free loans and investments by an amount equal to the taxes that would be paid if the income were fully taxable based on a 35 % federal tax rate , thus making tax-exempt yields comparable to taxable asset yields . dollar amounts in tables are stated in thousands , except for per share amounts . 36 results of operations net income available to common shareholders totaled $ 269.9 million , or $ 4.29 diluted per common share , in 2014 compared to $ 231.1 million , or $ 3.80 diluted per common share , in 2013 and $ 238.0 million , or $ 3.86 diluted per common share , in 2012 . during the second quarter of 2014 , the corporation acquired wnb bancshares , inc. ( “ wnb ” ) . story_separator_special_tag information regarding the impact of fluctuations in interest rates on the corporation 's derivative financial instruments is set forth in item 7a . quantitative and qualitative disclosures about market risk included elsewhere in this report . provision for loan losses the provision for loan losses is determined by management as the amount to be added to the allowance for loan losses after net charge-offs have been deducted to bring the allowance to a level which , in management 's best estimate , is necessary to absorb probable losses within the existing loan portfolio . the provision for loan losses totaled $ 16.3 million in 2014 compared to $ 20.6 million in 2013 and $ 10.1 million in 2012 . see the section captioned “ allowance for loan losses ” elsewhere in this discussion for further analysis of the provision for loan losses . non-interest income the components of non-interest income were as follows : replace_table_token_9_th total non-interest income for 2014 increased $ 17.3 million , or 5.7 % , compared to 2013 while total non-interest income for 2013 increased $ 14.0 million , or 4.9 % , compared to 2012 . changes in the various components of non-interest income are discussed in more detail below . trust and investment management fees . trust and investment management fee income for 2014 increased $ 14.9 million , or 16.3 % , compared to 2013 while trust and investment management fee income for 2013 increased $ 8.1 million , or 9.7 % , compared to 2012 . investment fees are the most significant component of trust and investment management fees , making up approximately 75 % , 76 % and 74 % of total trust and investment management fees in 2014 , 2013 and 2012 , respectively . investment and other custodial account fees are generally based on the market value of assets within a trust account . volatility in the equity and bond markets impacts the market value of trust assets and the related investment fees . the increase in trust and investment management fee income during 2014 compared to 2013 was primarily the result of an increase in investment fees ( up $ 9.8 million ) , oil and gas fees ( up $ 2.7 million ) , estate fees ( up $ 1.4 million ) and real estate fees ( up $ 743 thousand ) . the increase in investment fees during 2014 was partly due to higher average equity valuations during 2014 relative to 2013 , business development efforts and a change in the fee schedule beginning in the fourth quarter of 2013. the increase in oil and gas fees during 2014 was partly related to increased mineral production . estate fees and real estate fees are transactional in nature and can vary from period to period . 41 the increase in trust and investment management fee income during 2013 compared to 2012 was primarily the result of an increase in investment fees ( up $ 7.4 million ) , oil and gas fees ( up $ 757 thousand ) and securities lending income ( up $ 620 thousand ) partly offset by a decrease in estate fees ( down $ 532 thousand ) . the increase in investment fees was partly due to higher average equity valuations during 2013 relative to 2012 , the aforementioned change in the fee schedule and an increase in the number of accounts from the comparable period . the increase in securities lending income was partly related to new business and increased loan spreads . the increase in oil and gas fees was partly related to increased mineral production and new lease bonus fees . at december 31 , 2014 , trust assets , including both managed assets and custody assets , were primarily composed of equity securities ( 46.3 % of trust assets ) , fixed income securities ( 39.1 % of trust assets ) and cash equivalents ( 8.5 % of trust assets ) . the estimated fair value of trust assets was $ 30.5 billion ( including managed assets of $ 13.0 billion and custody assets of $ 17.5 billion ) at december 31 , 2014 compared to $ 29.0 billion ( including managed assets of $ 11.9 billion and custody assets of $ 17.1 billion ) at december 31 , 2013 and $ 26.2 billion ( including managed assets of $ 10.9 billion and custody assets of $ 15.3 billion ) at december 31 , 2012 . service charges on deposit accounts . service charges on deposit accounts for 2014 increased $ 514 thousand , or 0.6 % , compared to 2013 . the increase was primarily due to an increase in service charges on commercial accounts ( up $ 1.5 million ) partly offset by decreases in overdraft/insufficient funds charges on consumer accounts ( down $ 782 thousand ) and service charges on consumer accounts ( down $ 226 thousand ) . service charges on deposit accounts for 2013 decreased $ 2.0 million , or 2.4 % , compared to 2012 . the decrease was primarily due to decreases in overdraft/insufficient funds charges on consumer accounts ( down $ 1.2 million ) and service charges on commercial accounts ( down $ 943 thousand ) . the fluctuations in service charges on commercial accounts during the comparable periods was partly related to fluctuations in service volumes for billable services . overdraft/insufficient funds charges totaled $ 32.3 million during 2014 compared to $ 33.0 million during 2013 and $ 34.1 million in 2012 . overdraft/insufficient funds charges included $ 25.0 million , $ 25.8 million and $ 27.0 million related to consumer accounts during 2014 , 2013 and 2012 , respectively , and $ 7.3 million , $ 7.2 million and $ 7.1 million related to commercial accounts during 2014 , 2013 and 2012 , respectively . insurance commissions and fees . insurance commissions and fees for 2014 increased $ 2.0 million , or 4.6 % , compared to 2013

capital and liquidity capital . at december 31 , 2014 , shareholders ' equity totaled $ 2.9 billion compared to $ 2.5 billion at december 31 , 2013 . in addition to net income of $ 278.0 million , other sources of capital during 2014 included $ 149.7 million in common stock issued in connection with the acquisition of wnb , $ 29.2 million in proceeds from stock option exercises and the related tax benefits of $ 3.2 million , $ 12.5 million related to stock-based compensation and other comprehensive income , net of tax , of $ 1.4 million . uses of capital during 2014 included $ 135.2 million of dividends paid on preferred and common stock and purchases of treasury stock totaling $ 1.5 million . the accumulated other comprehensive income/loss component of shareholders ' equity totaled a net , after-tax , unrealized gain of $ 141.8 million at december 31 , 2014 compared to a net , after-tax , unrealized gain of $ 140.4 million at december 31 , 2013 . the increase was primarily due to a $ 43.9 million net after-tax increase in the net unrealized gain on securities available for sale and securities transferred to held to maturity partly offset by a $ 22.6 million net after-tax increase in the net actuarial loss on the corporation 's defined benefit post-retirement benefit plans and a $ 19.9 million net after-tax decrease on the accumulated net gain on effective cash flow hedges .


 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 and liquidity capital . at december 31 , 2014 , shareholders ' equity totaled $ 2.9 billion compared to $ 2.5 billion at december 31 , 2013 . in addition to net income of $ 278.0 million , other sources of capital during 2014 included $ 149.7 million in common stock issued in connection with the acquisition of wnb , $ 29.2 million in proceeds from stock option exercises and the related tax benefits of $ 3.2 million , $ 12.5 million related to stock-based compensation and other comprehensive income , net of tax , of $ 1.4 million . uses of capital during 2014 included $ 135.2 million of dividends paid on preferred and common stock and purchases of treasury stock totaling $ 1.5 million . the accumulated other comprehensive income/loss component of shareholders ' equity totaled a net , after-tax , unrealized gain of $ 141.8 million at december 31 , 2014 compared to a net , after-tax , unrealized gain of $ 140.4 million at december 31 , 2013 . the increase was primarily due to a $ 43.9 million net after-tax increase in the net unrealized gain on securities available for sale and securities transferred to held to maturity partly offset by a $ 22.6 million net after-tax increase in the net actuarial loss on the corporation 's defined benefit post-retirement benefit plans and a $ 19.9 million net after-tax decrease on the accumulated net gain on effective cash flow hedges .
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 Suspicious Activity Report : the costs and effects of legal and regulatory developments , the resolution of legal proceedings or regulatory or other governmental inquiries , the results of regulatory examinations or reviews and the ability to obtain required regulatory approvals . greater than expected costs or difficulties related to the integration of new products and lines of business . the corporation 's success at managing the risks involved in the foregoing items . 35 forward-looking statements speak only as of the date on which such statements are made . the corporation undertakes no obligation to update any forward-looking statement to reflect events or circumstances after the date on which such statement is made , or to reflect the occurrence of unanticipated events . application of critical accounting policies and accounting estimates the accounting and reporting policies followed by the corporation conform , in all material respects , to accounting principles generally accepted in the united states and to general practices within the financial services industry . the preparation of financial statements in conformity with accounting principles generally accepted in the united states requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes . while the corporation bases estimates on historical experience , current information and other factors deemed to be relevant , actual results could differ from those estimates . the corporation considers accounting estimates to be critical to reported financial results if ( i ) the accounting estimate requires management to make assumptions about matters that are highly uncertain and ( ii ) different estimates that management reasonably could have used for the accounting estimate in the current period , or changes in the accounting estimate that are reasonably likely to occur from period to period , could have a material impact on the corporation 's financial statements . accounting policies related to the allowance for loan losses are considered to be critical , as these policies involve considerable subjective judgment and estimation by management . the allowance for loan losses is a reserve established through a provision for loan losses charged to expense , which represents management 's best estimate of probable losses that have been incurred within the existing portfolio of loans . the allowance , in the judgment of management , is necessary to reserve for estimated loan losses and risks inherent in the loan portfolio . the corporation 's allowance for loan loss methodology includes allowance allocations calculated in accordance with accounting standards codification ( asc ) topic 310 , “ receivables ” and allowance allocations calculated in accordance with asc topic 450 , “ contingencies . ” the level of the allowance reflects management 's continuing evaluation of industry concentrations , specific credit risks , loan loss experience , current loan portfolio quality , present economic , political and regulatory conditions and unidentified losses inherent in the current loan portfolio , as well as trends in the foregoing . portions of the allowance may be allocated for specific credits ; however , the entire allowance is available for any credit that , in management 's judgment , should be charged off . while management utilizes its best judgment and information available , the ultimate adequacy of the allowance is dependent upon a variety of factors beyond the corporation 's control , including the performance of the corporation 's loan portfolio , the economy , changes in interest rates and the view of the regulatory authorities toward loan classifications . see the section captioned “ allowance for loan losses ” elsewhere in this discussion and note 4 - loans in the notes to consolidated financial statements included in item 8. financial statements and supplementary data elsewhere in this report for further details of the risk factors considered by management in estimating the necessary level of the allowance for loan losses . overview the following discussion and analysis presents the more significant factors affecting the corporation 's financial condition as of december 31 , 2014 and 2013 and results of operations for each of the years in the three-year period ended december 31 , 2014 . this discussion and analysis should be read in conjunction with the corporation 's consolidated financial statements , notes thereto and other financial information appearing elsewhere in this report . the corporation acquired wnb bancshares , inc. , a privately-held bank holding company located in odessa , texas ( “ wnb ” ) during 2014 , a houston-based insurance agency specializing in commercial lines insurance products during 2013 and a human resources consulting firm in the houston market area , with offices in dallas and austin , in 2012. all of the corporation 's acquisitions during the reported periods were accounted for as purchase transactions , and as such , their related results of operations are included from the date of acquisition , though none of these acquisitions had a significant impact on the corporation 's financial statements during their respective reporting periods . taxable-equivalent adjustments are the result of increasing income from tax-free loans and investments by an amount equal to the taxes that would be paid if the income were fully taxable based on a 35 % federal tax rate , thus making tax-exempt yields comparable to taxable asset yields . dollar amounts in tables are stated in thousands , except for per share amounts . 36 results of operations net income available to common shareholders totaled $ 269.9 million , or $ 4.29 diluted per common share , in 2014 compared to $ 231.1 million , or $ 3.80 diluted per common share , in 2013 and $ 238.0 million , or $ 3.86 diluted per common share , in 2012 . during the second quarter of 2014 , the corporation acquired wnb bancshares , inc. ( “ wnb ” ) . story_separator_special_tag information regarding the impact of fluctuations in interest rates on the corporation 's derivative financial instruments is set forth in item 7a . quantitative and qualitative disclosures about market risk included elsewhere in this report . provision for loan losses the provision for loan losses is determined by management as the amount to be added to the allowance for loan losses after net charge-offs have been deducted to bring the allowance to a level which , in management 's best estimate , is necessary to absorb probable losses within the existing loan portfolio . the provision for loan losses totaled $ 16.3 million in 2014 compared to $ 20.6 million in 2013 and $ 10.1 million in 2012 . see the section captioned “ allowance for loan losses ” elsewhere in this discussion for further analysis of the provision for loan losses . non-interest income the components of non-interest income were as follows : replace_table_token_9_th total non-interest income for 2014 increased $ 17.3 million , or 5.7 % , compared to 2013 while total non-interest income for 2013 increased $ 14.0 million , or 4.9 % , compared to 2012 . changes in the various components of non-interest income are discussed in more detail below . trust and investment management fees . trust and investment management fee income for 2014 increased $ 14.9 million , or 16.3 % , compared to 2013 while trust and investment management fee income for 2013 increased $ 8.1 million , or 9.7 % , compared to 2012 . investment fees are the most significant component of trust and investment management fees , making up approximately 75 % , 76 % and 74 % of total trust and investment management fees in 2014 , 2013 and 2012 , respectively . investment and other custodial account fees are generally based on the market value of assets within a trust account . volatility in the equity and bond markets impacts the market value of trust assets and the related investment fees . the increase in trust and investment management fee income during 2014 compared to 2013 was primarily the result of an increase in investment fees ( up $ 9.8 million ) , oil and gas fees ( up $ 2.7 million ) , estate fees ( up $ 1.4 million ) and real estate fees ( up $ 743 thousand ) . the increase in investment fees during 2014 was partly due to higher average equity valuations during 2014 relative to 2013 , business development efforts and a change in the fee schedule beginning in the fourth quarter of 2013. the increase in oil and gas fees during 2014 was partly related to increased mineral production . estate fees and real estate fees are transactional in nature and can vary from period to period . 41 the increase in trust and investment management fee income during 2013 compared to 2012 was primarily the result of an increase in investment fees ( up $ 7.4 million ) , oil and gas fees ( up $ 757 thousand ) and securities lending income ( up $ 620 thousand ) partly offset by a decrease in estate fees ( down $ 532 thousand ) . the increase in investment fees was partly due to higher average equity valuations during 2013 relative to 2012 , the aforementioned change in the fee schedule and an increase in the number of accounts from the comparable period . the increase in securities lending income was partly related to new business and increased loan spreads . the increase in oil and gas fees was partly related to increased mineral production and new lease bonus fees . at december 31 , 2014 , trust assets , including both managed assets and custody assets , were primarily composed of equity securities ( 46.3 % of trust assets ) , fixed income securities ( 39.1 % of trust assets ) and cash equivalents ( 8.5 % of trust assets ) . the estimated fair value of trust assets was $ 30.5 billion ( including managed assets of $ 13.0 billion and custody assets of $ 17.5 billion ) at december 31 , 2014 compared to $ 29.0 billion ( including managed assets of $ 11.9 billion and custody assets of $ 17.1 billion ) at december 31 , 2013 and $ 26.2 billion ( including managed assets of $ 10.9 billion and custody assets of $ 15.3 billion ) at december 31 , 2012 . service charges on deposit accounts . service charges on deposit accounts for 2014 increased $ 514 thousand , or 0.6 % , compared to 2013 . the increase was primarily due to an increase in service charges on commercial accounts ( up $ 1.5 million ) partly offset by decreases in overdraft/insufficient funds charges on consumer accounts ( down $ 782 thousand ) and service charges on consumer accounts ( down $ 226 thousand ) . service charges on deposit accounts for 2013 decreased $ 2.0 million , or 2.4 % , compared to 2012 . the decrease was primarily due to decreases in overdraft/insufficient funds charges on consumer accounts ( down $ 1.2 million ) and service charges on commercial accounts ( down $ 943 thousand ) . the fluctuations in service charges on commercial accounts during the comparable periods was partly related to fluctuations in service volumes for billable services . overdraft/insufficient funds charges totaled $ 32.3 million during 2014 compared to $ 33.0 million during 2013 and $ 34.1 million in 2012 . overdraft/insufficient funds charges included $ 25.0 million , $ 25.8 million and $ 27.0 million related to consumer accounts during 2014 , 2013 and 2012 , respectively , and $ 7.3 million , $ 7.2 million and $ 7.1 million related to commercial accounts during 2014 , 2013 and 2012 , respectively . insurance commissions and fees . insurance commissions and fees for 2014 increased $ 2.0 million , or 4.6 % , compared to 2013

