I think you are a pnfp basher clothed like a bull investor. I can see that from both of your rebuttals which are entirely wrong anyway.

Provisioning is never good. It's a way for mgmt to hide. Noone knows what goes on behind that curtain. It's just a way for mgmt to steal in advance and without accoutability. Why should they take a hit on a otherwise perfectly good quarter ? Unless they are paying any dividends (which pnfp is not) it should be reflected in their retained earnings so if you wanna take a direct hit against tier1 cap in the future it's already factored into it. This also has the beneficial effect of increasing their tier1 cap for the qtr in question. This way they can take losses based on actual chargeoffs in the future periods rather than provisioning in advance. This is also more transparent to the investor as well and you don't have to defer taxes either.

And aggressive provisioning for aggressive chargeoffs ? you mean stealing with impunity. And that's supposed to be good for growth ?