the fair value discount on these loans is accreted into interest income over the weighted average life of the loans using a constant yield method . these loans are not considered to be impaired loans . we evaluate purchased impaired loans in accordance with the provisions of asc topic 310-30 , loans and debt securities acquired with deteriorated credit quality . purchased loans are considered impaired if there is evidence of credit deterioration since origination and if it is probable that not all contractually required payments will be collected . all loans acquired , whether or not previously covered by fdic loss share agreements , are considered impaired if there is evidence of credit deterioration since origination and if it is probable that not all contractually required payments will be collected . 22 for impaired loans accounted for under asc topic 310-30 , we continue to estimate cash flows expected to be collected on purchased credit impaired loans . we evaluate at each balance sheet date whether the present value of our purchased credit impaired loans determined using the effective interest rates has decreased significantly and if so , recognize a provision for loan loss in our consolidated statement of income . for any significant increases in cash flows expected to be collected , we adjust the amount of accretable yield recognized on a prospective basis over the remaining life of the purchased credit impaired loan . covered loans and related indemnification asset during the third quarter of 2015 , the bank entered into an agreement with the fdic to terminate all of its remaining loss-sharing agreements . as a result , all fdic-acquired assets are now classified as non-covered . all acquired loans are recorded at their discounted net present value ; therefore , they are excluded from the computations of the asset quality ratios for the legacy loan portfolio , except for their inclusion in total assets . under the early termination , all rights and obligations of the bank and the fdic under the fdic loss share agreements , including the clawback provisions and the settlement of loss share and expense reimbursement claims , have been resolved and terminated . under the terms of the agreement , the fdic made a net payment of $ 2,368,000 to simmons bank as consideration for the early termination of the loss share agreements . the early termination was recorded in our financial statements by removing the fdic indemnification asset , receivable from fdic , the fdic true-up provision and recording a one-time , pre-tax charge of $ 7,476,000. prior to the termination of the loss share agreements , deterioration in the credit quality of the loans ( immediately recorded as an adjustment to the allowance for loan losses ) would immediately increase the basis of the shared-loss agreements , with the offset recorded through the consolidated statement of income . increases in the credit quality or cash flows of loans ( reflected as an adjustment to yield and accreted into income over the remaining life of the loans ) decrease the basis of the shared-loss agreements , with such decrease being accreted into income over 1 ) the same period or 2 ) the life of the shared-loss agreements , whichever is shorter . loss assumptions used in the basis of the indemnified loans are consistent with the loss assumptions used to measure the indemnification asset . fair value accounting incorporates into the fair value of the indemnification asset an element of the time value of money , which was accreted back into income over the life of the shared-loss agreements . goodwill and intangible assets goodwill represents the excess of the cost of an acquisition over the fair value of the net assets acquired . other intangible assets represent purchased assets that also lack physical substance but can be separately distinguished from goodwill because of contractual or other legal rights or because the asset is capable of being sold or exchanged either on its own or in combination with a related contract , asset or liability . we perform an annual goodwill impairment test , and more than annually if circumstances warrant , in accordance with asc topic 350 , intangibles – goodwill and other , as amended by asu 2011-08 – testing goodwill for impairment . asc topic 350 requires that goodwill and intangible assets that have indefinite lives be reviewed for impairment at least annually , or more frequently if certain conditions occur . impairment losses on recorded goodwill , if any , will be recorded as operating expenses . income taxes we are subject to the federal income tax laws of the united states , and the tax laws of the states and other jurisdictions where we conduct business . due to the complexity of these laws , taxpayers and the taxing authorities may subject these laws to different interpretations . management must make conclusions and estimates about the application of these innately intricate laws , related regulations , and case law . when preparing the company 's income tax returns , management attempts to make reasonable interpretations of the tax laws . taxing authorities have the ability to challenge management 's analysis of the tax law or any reinterpretation management makes in its ongoing assessment of facts and the developing case law . management assesses the reasonableness of its effective tax rate quarterly based on its current estimate of net income and the applicable taxes expected for the full year . on a quarterly basis , management also reviews circumstances and developments in tax law affecting the reasonableness of deferred tax assets and liabilities and reserves for contingent tax liabilities . story_separator_special_tag the majority of these increases were due to the additions of accounts from the delta trust , community first and liberty acquisitions . debit and credit card fees increased $ 3.8 million , or 16.6 % , due to higher transaction volume driven by the acquisitions . 29 trust income increased by $ 2.2 million , or 30.2 % , due primarily to the delta trust and ozarks trust acquisitions and supported by growth in our existing personal trust and investor management client base . recurring fee income for 2014 was $ 59.2 million , an increase of $ 13.7 million , or 30.2 % , when compared with the 2013 amounts . service charges on deposits accounts increased $ 6.8 million due primarily to fees on accounts added through the acquisitions of metropolitan and delta trust . debit and credit card fees increased $ 5.0 million due primarily to a higher volume of debit and credit card transactions . mortgage lending income increased by $ 6.1 million , or 114.4 % , in 2015 compared to 2014 , primarily related to the increased market areas and additional lenders and customers as a result of the delta trust , community first and liberty acquisitions . mortgage lending income increased by $ 750,000 , or 16.3 % , in 2014 compared to 2013 , as the mortgage market improved significantly during the last half of 2014 , following significant decreases in the previous quarters of 2014 , when compared to 2013. investment banking income increased by $ 1.5 million , or 142.1 % , in 2015 compared to 2014 due primarily to the addition of the retail investment banking operation of delta trust . investment banking income decreased by $ 741,000 , or 40.9 % , in 2014 compared to 2013 primarily due to an industry-wide decline in dealer-bank activities . net loss on assets covered by fdic loss share agreements in 2015 included the $ 7.5 million expense related to the termination of the loss share agreements . this expense was partially offset by a $ 2.1 million decrease in the indemnification asset . with the september 2015 termination of the loss-sharing agreements the amortization of the indemnification asset was eliminated . net loss on assets covered by fdic loss share agreements increased by $ 4.1 million in 2014 compared to 2013. due to the increase in cash flows that were expected to be collected from the fdic-covered loan portfolios , an additional $ 2.2 million of amortization , a reduction of non-interest income , was recorded during 2014 as compared to 2013 , related to reductions of expected reimbursements under the loss-sharing agreements with the fdic , which were recorded as indemnification assets . income from the normal accretion of the fdic indemnification assets , net of amortization of the fdic true-up liability , decreased by $ 1.2 million from the previous year . other non-interest income for 2015 increased by $ 7.3 million from 2014. the increase was primarily due to increased gains on sale of foreclosed assets and recoveries on loans that were charged off prior to acquisition . the remaining increases were the result of the increased income as a result of the community first and liberty transactions . other non-interest income for 2014 increased by $ 3.5 million from 2013 , primarily due to increased gains on sale of foreclosed assets and recoveries on loans that were charged off prior to acquisition . we recorded $ 307,000 in net realized gains on sale of securities during 2015 compared to $ 8,000 in net realized gains on sale of securities during 2014. non-interest expense non-interest expense consists of salaries and employee benefits , occupancy , equipment , foreclosure losses and other expenses necessary for the operation of the company . management remains committed to controlling the level of non-interest expense , through the continued use of expense control measures that have been installed . we utilize an extensive profit planning and reporting system involving all subsidiaries . based on a needs assessment of the business plan for the upcoming year , monthly and annual profit plans are developed , including manpower and capital expenditure budgets . these profit plans are subject to extensive initial reviews and monitored by management on a monthly basis . variances from the plan are reviewed monthly and , when required , management takes corrective action intended to ensure financial goals are met . we also regularly monitor staffing levels at simmons bank to ensure productivity and overhead are in line with existing workload requirements . non-interest expense for 2015 was $ 258.1 million , an increase of $ 82.4 million or 46.9 % , from 2014. this increase includes approximately $ 13.8 million of merger related costs during 2015 for our acquisitions of community first , liberty and ozark trust . also included in non-interest expense are merger related costs of $ 7.5 million in 2014 , primarily attributed to the acquisition of delta trust and costs that carried over into 2014 from the 2013 acquisition of metropolitan . we recorded $ 3.3 million in branch rightsizing costs during 2015 , primarily associated with the closure and maintenance of twelve underperforming branches as part of our branch right sizing initiative . due to the close proximity of the closed branches with other simmons bank branches , customers will not be negatively impacted by the closings . we also incurred $ 2.2 million of costs related to early termination agreements in 2015 . 30 normalizing for the nonrecurring merger related costs and branch right sizing expenses , non-interest expense increased $ 75.9 million , or 46.6 % , in 2015 from 2014 , primarily due to the incremental operating expenses of the acquired community first , liberty and ozark trust locations . see the reconciliation of non-gaap measures section for details of the nonrecurring items . non-interest expense for 2014 was $ 175.7 million , an increase of $ 40.9 million ,

maturities of debt replace_table_token_22_th capital overview at december 31 , 2015 , total capital reached $ 1.077 billion . capital represents shareholder ownership in the company – the book value of assets in excess of liabilities . at december 31 , 2015 , our common equity to asset ratio was 13.8 % compared to 10.6 % at year-end 2014. the increase is primarily a result of increased earnings , organic and from the community first , liberty and ozark trust acquisitions . capital stock on february 27 , 2009 , at a special meeting , our shareholders approved an amendment to the articles of incorporation to establish 40,040,000 authorized shares of preferred stock , $ 0.01 par value . the aggregate liquidation preference of all shares of preferred stock can not exceed $ 80,000,000. on february 27 , 2015 , as part of the acquisition of community first , the company issued 30,852 shares of senior non-cumulative perpetual preferred stock , series a ( “ simmons series a preferred stock ” ) in exchange for the outstanding shares of community first senior non-cumulative perpetual preferred stock , series c ( “ community first series c preferred stock ” ) . the preferred stock is held by the united states department of the treasury ( “ treasury ” ) as the community first series c preferred stock was issued when community first entered into a small business lending fund securities purchase agreement with the treasury . the simmons series a preferred stock qualifies as tier 1 capital and will pay quarterly dividends . the rate will remain fixed at 1 % through february 18 , 2016 , at which time it will convert to a fixed rate of 9 % . on january 29 , 2016 , the company redeemed all of the simmons series a preferred stock , including accrued and unpaid dividends . 45 on march 4 , 2014 the company filed a shelf registration statement with the securities and exchange commission ( “ sec ” ) . subsequently , on june 18 , 2014 , we filed amendment no . 1 to the shelf registration statement .


 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.
     ```maturities of debt replace_table_token_22_th capital overview at december 31 , 2015 , total capital reached $ 1.077 billion . capital represents shareholder ownership in the company – the book value of assets in excess of liabilities . at december 31 , 2015 , our common equity to asset ratio was 13.8 % compared to 10.6 % at year-end 2014. the increase is primarily a result of increased earnings , organic and from the community first , liberty and ozark trust acquisitions . capital stock on february 27 , 2009 , at a special meeting , our shareholders approved an amendment to the articles of incorporation to establish 40,040,000 authorized shares of preferred stock , $ 0.01 par value . the aggregate liquidation preference of all shares of preferred stock can not exceed $ 80,000,000. on february 27 , 2015 , as part of the acquisition of community first , the company issued 30,852 shares of senior non-cumulative perpetual preferred stock , series a ( “ simmons series a preferred stock ” ) in exchange for the outstanding shares of community first senior non-cumulative perpetual preferred stock , series c ( “ community first series c preferred stock ” ) . the preferred stock is held by the united states department of the treasury ( “ treasury ” ) as the community first series c preferred stock was issued when community first entered into a small business lending fund securities purchase agreement with the treasury . the simmons series a preferred stock qualifies as tier 1 capital and will pay quarterly dividends . the rate will remain fixed at 1 % through february 18 , 2016 , at which time it will convert to a fixed rate of 9 % . on january 29 , 2016 , the company redeemed all of the simmons series a preferred stock , including accrued and unpaid dividends . 45 on march 4 , 2014 the company filed a shelf registration statement with the securities and exchange commission ( “ sec ” ) . subsequently , on june 18 , 2014 , we filed amendment no . 1 to the shelf registration statement .
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 Suspicious Activity Report : the fair value discount on these loans is accreted into interest income over the weighted average life of the loans using a constant yield method . these loans are not considered to be impaired loans . we evaluate purchased impaired loans in accordance with the provisions of asc topic 310-30 , loans and debt securities acquired with deteriorated credit quality . purchased loans are considered impaired if there is evidence of credit deterioration since origination and if it is probable that not all contractually required payments will be collected . all loans acquired , whether or not previously covered by fdic loss share agreements , are considered impaired if there is evidence of credit deterioration since origination and if it is probable that not all contractually required payments will be collected . 22 for impaired loans accounted for under asc topic 310-30 , we continue to estimate cash flows expected to be collected on purchased credit impaired loans . we evaluate at each balance sheet date whether the present value of our purchased credit impaired loans determined using the effective interest rates has decreased significantly and if so , recognize a provision for loan loss in our consolidated statement of income . for any significant increases in cash flows expected to be collected , we adjust the amount of accretable yield recognized on a prospective basis over the remaining life of the purchased credit impaired loan . covered loans and related indemnification asset during the third quarter of 2015 , the bank entered into an agreement with the fdic to terminate all of its remaining loss-sharing agreements . as a result , all fdic-acquired assets are now classified as non-covered . all acquired loans are recorded at their discounted net present value ; therefore , they are excluded from the computations of the asset quality ratios for the legacy loan portfolio , except for their inclusion in total assets . under the early termination , all rights and obligations of the bank and the fdic under the fdic loss share agreements , including the clawback provisions and the settlement of loss share and expense reimbursement claims , have been resolved and terminated . under the terms of the agreement , the fdic made a net payment of $ 2,368,000 to simmons bank as consideration for the early termination of the loss share agreements . the early termination was recorded in our financial statements by removing the fdic indemnification asset , receivable from fdic , the fdic true-up provision and recording a one-time , pre-tax charge of $ 7,476,000. prior to the termination of the loss share agreements , deterioration in the credit quality of the loans ( immediately recorded as an adjustment to the allowance for loan losses ) would immediately increase the basis of the shared-loss agreements , with the offset recorded through the consolidated statement of income . increases in the credit quality or cash flows of loans ( reflected as an adjustment to yield and accreted into income over the remaining life of the loans ) decrease the basis of the shared-loss agreements , with such decrease being accreted into income over 1 ) the same period or 2 ) the life of the shared-loss agreements , whichever is shorter . loss assumptions used in the basis of the indemnified loans are consistent with the loss assumptions used to measure the indemnification asset . fair value accounting incorporates into the fair value of the indemnification asset an element of the time value of money , which was accreted back into income over the life of the shared-loss agreements . goodwill and intangible assets goodwill represents the excess of the cost of an acquisition over the fair value of the net assets acquired . other intangible assets represent purchased assets that also lack physical substance but can be separately distinguished from goodwill because of contractual or other legal rights or because the asset is capable of being sold or exchanged either on its own or in combination with a related contract , asset or liability . we perform an annual goodwill impairment test , and more than annually if circumstances warrant , in accordance with asc topic 350 , intangibles – goodwill and other , as amended by asu 2011-08 – testing goodwill for impairment . asc topic 350 requires that goodwill and intangible assets that have indefinite lives be reviewed for impairment at least annually , or more frequently if certain conditions occur . impairment losses on recorded goodwill , if any , will be recorded as operating expenses . income taxes we are subject to the federal income tax laws of the united states , and the tax laws of the states and other jurisdictions where we conduct business . due to the complexity of these laws , taxpayers and the taxing authorities may subject these laws to different interpretations . management must make conclusions and estimates about the application of these innately intricate laws , related regulations , and case law . when preparing the company 's income tax returns , management attempts to make reasonable interpretations of the tax laws . taxing authorities have the ability to challenge management 's analysis of the tax law or any reinterpretation management makes in its ongoing assessment of facts and the developing case law . management assesses the reasonableness of its effective tax rate quarterly based on its current estimate of net income and the applicable taxes expected for the full year . on a quarterly basis , management also reviews circumstances and developments in tax law affecting the reasonableness of deferred tax assets and liabilities and reserves for contingent tax liabilities . story_separator_special_tag the majority of these increases were due to the additions of accounts from the delta trust , community first and liberty acquisitions . debit and credit card fees increased $ 3.8 million , or 16.6 % , due to higher transaction volume driven by the acquisitions . 29 trust income increased by $ 2.2 million , or 30.2 % , due primarily to the delta trust and ozarks trust acquisitions and supported by growth in our existing personal trust and investor management client base . recurring fee income for 2014 was $ 59.2 million , an increase of $ 13.7 million , or 30.2 % , when compared with the 2013 amounts . service charges on deposits accounts increased $ 6.8 million due primarily to fees on accounts added through the acquisitions of metropolitan and delta trust . debit and credit card fees increased $ 5.0 million due primarily to a higher volume of debit and credit card transactions . mortgage lending income increased by $ 6.1 million , or 114.4 % , in 2015 compared to 2014 , primarily related to the increased market areas and additional lenders and customers as a result of the delta trust , community first and liberty acquisitions . mortgage lending income increased by $ 750,000 , or 16.3 % , in 2014 compared to 2013 , as the mortgage market improved significantly during the last half of 2014 , following significant decreases in the previous quarters of 2014 , when compared to 2013. investment banking income increased by $ 1.5 million , or 142.1 % , in 2015 compared to 2014 due primarily to the addition of the retail investment banking operation of delta trust . investment banking income decreased by $ 741,000 , or 40.9 % , in 2014 compared to 2013 primarily due to an industry-wide decline in dealer-bank activities . net loss on assets covered by fdic loss share agreements in 2015 included the $ 7.5 million expense related to the termination of the loss share agreements . this expense was partially offset by a $ 2.1 million decrease in the indemnification asset . with the september 2015 termination of the loss-sharing agreements the amortization of the indemnification asset was eliminated . net loss on assets covered by fdic loss share agreements increased by $ 4.1 million in 2014 compared to 2013. due to the increase in cash flows that were expected to be collected from the fdic-covered loan portfolios , an additional $ 2.2 million of amortization , a reduction of non-interest income , was recorded during 2014 as compared to 2013 , related to reductions of expected reimbursements under the loss-sharing agreements with the fdic , which were recorded as indemnification assets . income from the normal accretion of the fdic indemnification assets , net of amortization of the fdic true-up liability , decreased by $ 1.2 million from the previous year . other non-interest income for 2015 increased by $ 7.3 million from 2014. the increase was primarily due to increased gains on sale of foreclosed assets and recoveries on loans that were charged off prior to acquisition . the remaining increases were the result of the increased income as a result of the community first and liberty transactions . other non-interest income for 2014 increased by $ 3.5 million from 2013 , primarily due to increased gains on sale of foreclosed assets and recoveries on loans that were charged off prior to acquisition . we recorded $ 307,000 in net realized gains on sale of securities during 2015 compared to $ 8,000 in net realized gains on sale of securities during 2014. non-interest expense non-interest expense consists of salaries and employee benefits , occupancy , equipment , foreclosure losses and other expenses necessary for the operation of the company . management remains committed to controlling the level of non-interest expense , through the continued use of expense control measures that have been installed . we utilize an extensive profit planning and reporting system involving all subsidiaries . based on a needs assessment of the business plan for the upcoming year , monthly and annual profit plans are developed , including manpower and capital expenditure budgets . these profit plans are subject to extensive initial reviews and monitored by management on a monthly basis . variances from the plan are reviewed monthly and , when required , management takes corrective action intended to ensure financial goals are met . we also regularly monitor staffing levels at simmons bank to ensure productivity and overhead are in line with existing workload requirements . non-interest expense for 2015 was $ 258.1 million , an increase of $ 82.4 million or 46.9 % , from 2014. this increase includes approximately $ 13.8 million of merger related costs during 2015 for our acquisitions of community first , liberty and ozark trust . also included in non-interest expense are merger related costs of $ 7.5 million in 2014 , primarily attributed to the acquisition of delta trust and costs that carried over into 2014 from the 2013 acquisition of metropolitan . we recorded $ 3.3 million in branch rightsizing costs during 2015 , primarily associated with the closure and maintenance of twelve underperforming branches as part of our branch right sizing initiative . due to the close proximity of the closed branches with other simmons bank branches , customers will not be negatively impacted by the closings . we also incurred $ 2.2 million of costs related to early termination agreements in 2015 . 30 normalizing for the nonrecurring merger related costs and branch right sizing expenses , non-interest expense increased $ 75.9 million , or 46.6 % , in 2015 from 2014 , primarily due to the incremental operating expenses of the acquired community first , liberty and ozark trust locations . see the reconciliation of non-gaap measures section for details of the nonrecurring items . non-interest expense for 2014 was $ 175.7 million , an increase of $ 40.9 million ,

