The caption of FDIC loss share income (expense) in the consolidated statements of operations consists of the following major categories:

			Quarters ended June 30,				Six months ended June 30,
(In thousands)			2012		2011		2012		2011
(Amortization) accretion of loss share indemnification asset		$	(37,413)	$	8,637	$	(66,788)	$	34,433
80% mirror accounting on credit impairment losses^[1]			29,426		38,884		42,848		51,329
80% mirror accounting on reimbursable expenses			10,663		1,017		12,468		1,017
80% mirror accounting on discount accretion on loans
	unfunded commitments accounted for under ASC 310-20		(248)		(8,538)		(496)		(30,003)
Change in true-up payment obligation			(236)		(1,555)		(1,858)		(3,044)
Other			383		225		1,146		973
Total FDIC loss share income (expense)		$	2,575	$	38,670	$	(12,680)	$	54,705
[1] Reductions in expected cash flows for ASC 310-30 loans, which may impact the provision for loan losses, may consider reductions in both principal and interest cash flow expectations. The amount covered under the FDIC loss sharing agreements for interest not collected from borrowers is limited under the agreements (approximately 90 days); accordingly, these amounts are not subject fully to the 80% mirror accounting.