Excludes five restructured l oans at December 31 , 2016 associated with a consolidated VIE in which the Bancorp has no continuing credit risk due to the risk being assumed by a third party, with an unpaid principal balance of $ 26 , a recorded investment of $ 26 and an ALLL of $ 18 .

Amount of investment of impaired financing receivables with related allowance for credit losses and without a related allowance for credit losses.

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-Name Accounting Standards Codification
-Topic 310
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Amount of allowance for credit losses related to recorded investment.

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Reference 1: http://www.xbrl.org/2003/role/presentationRef
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