The Corporation has granted loans to their directors, executive officers, or their related interests. These loans were made on substantially the same terms, including rates and collateral, as those prevailing at the time for comparable transactions with other unrelated customers, and do not involve more than a normal risk of collection. These loans to related parties are summarized below.

The level of the allowance for loan losses represents management's estimate of an amount appropriate to provide for probable credit losses in the loan portfolio at the balance sheet date. In general, the change in the allowance for loan losses is a function of a number of factors, including but not limited to changes in the loan portfolio, net charge offs, trends in past due and impaired loans, and the level of potential problem loans. Management considers the allowance for loan losses a critical accounting policy, as assessing these numerous factors involves significant judgment.

A summary of the changes in the allowance for loan losses by portfolio segment for the year ended December 31, 2012, was as follows.

$ in Thousands	Commercial and industrial		Commercial real estate - owner occupied		Lease financing		Commercial real estate- investor		Real estate construction		Home equity		Installment		Residential mortgage			Total
Balance at Dec 31, 2011	$	124,374	$	36,200	$	2,567	$	86,689	$	21,327	$	70,144	$	6,623	$	30,227	$	378,151
Provision for loan losses		(1,645)		(5,184)		(645)		(14,304)		873		16,909		(501)		7,497		3,000
Charge offs		(43,240)		(4,080)		(797)		(14,000)		(3,588)		(34,125)		(3,057)		(14,159)		(117,046)
Recoveries		18,363		453		1,899		4,796		2,129		3,898		1,234		532		33,304
Balance at Dec 31, 2012	$	97,852	$	27,389	$	3,024	$	63,181	$	20,741	$	56,826	$	4,299	$	24,097	$	297,409

Allowance for loan losses:
Ending balance impaired loans individually evaluated for impairment	$	8,790	$	654	$	-	$	5,241	$	1,079	$	868	$	-	$	155	$	16,787
Ending balance impaired loans collectively evaluated for impairment	$	4,951	$	3,157	$	-	$	4,446	$	2,332	$	23,712	$	1,155	$	12,751	$	52,504
Total impaired loans	$	13,741	$	3,811	$	-	$	9,687	$	3,411	$	24,580	$	1,155	$	12,906	$	69,291
Ending balance all other loans collectively evaluated for impairment	$	84,111	$	23,578	$	3,024	$	53,494	$	17,330	$	32,246	$	3,144	$	11,191	$	228,118
Total	$	97,852	$	27,389	$	3,024	$	63,181	$	20,741	$	56,826	$	4,299	$	24,097	$	297,409

Loans:
Ending balance impaired loans individually evaluated for impairment	$	27,213	$	16,602	$	3,024	$	48,894	$	20,794	$	4,671	$	-	$	11,330	$	132,528
Ending balance impaired loans collectively evaluated for impairment	$	40,109	$	21,504	$	7	$	51,453	$	11,038	$	44,512	$	2,491	$	70,313	$	241,427
Impaired loan subtotal	$	67,322	$	38,106	$	3,031	$	100,347	$	31,832	$	49,183	$	2,491	$	81,643	$	373,955
Ending balance all other loans collectively evaluated for impairment	$	4,434,699	$	1,181,641	$	61,165	$	2,806,412	$	623,549	$	2,170,311	$	464,236	$	3,295,054	$	15,037,067
Total	$	4,502,021	$	1,219,747	$	64,196	$	2,906,759	$	655,381	$	2,219,494	$	466,727	$	3,376,697	$	15,411,022

The allocation methodology used by the Corporation includes allocations for specifically identified impaired loans and loss factor allocations, (used for both criticized and non-criticized loan categories) with a component primarily based on historical loss rates and a component primarily based on other qualitative factors. Management allocates the allowance for loan losses by pools of risk within each loan portfolio.

At December 31, 2012, the allowance for loan losses declined and the loan portfolio segment allocations also declined relative to December 31, 2011. The change in the allowance for loan losses portfolio allocations was primarily due to improved credit quality metrics. The allocation of the allowance for loan losses by loan portfolio is made for analytical purposes and is not necessarily indicative of the trend of future loan losses in any particular category. The total allowance for loan losses is available to absorb losses from any segment of the loan portfolio.

For comparison purposes, a summary of the changes in the allowance for loan losses by portfolio segment for the year ended December 31, 2011, was as follows.

$ in Thousands	Commercial and industrial		Commercial real estate - owner occupied		Lease financing		Commercial real estate- investor		Real estate construction		Home equity		Installment		Residential mortgage			Total
Balance at Dec 31, 2010	$	137,770	$	54,320	$	7,396	$	111,264	$	56,772	$	55,090	$	17,328	$	36,873	$	476,813
Provision for loan losses		8,916		(11,144)		(6,611)		(762)		(4,744)		54,476		3,845		8,024		52,000
Charge offs		(38,662)		(9,485)		(173)		(29,479)		(38,222)		(42,623)		(16,134)		(14,954)		(189,732)
Recoveries		16,350		2,509		1,955		5,666		7,521		3,201		1,584		284		39,070
Balance at Dec 31, 2011	$	124,374	$	36,200	$	2,567	$	86,689	$	21,327	$	70,144	$	6,623	$	30,227	$	378,151

Allowance for loan losses:
Ending balance impaired loans individually evaluated for impairment	$	7,619	$	3,608	$	161	$	16,623	$	4,919	$	2,922	$	-	$	957	$	36,809
Ending balance impaired loans collectively evaluated for impairment	$	7,688	$	3,962	$	34	$	8,378	$	4,266	$	27,914	$	2,021	$	13,707	$	67,970
Total impaired loans	$	15,307	$	7,570	$	195	$	25,001	$	9,185	$	30,836	$	2,021	$	14,664	$	104,779
Ending balance all other loans collectively evaluated for impairment	$	109,067	$	28,630	$	2,372	$	61,688	$	12,142	$	39,308	$	4,602	$	15,563	$	273,372
Total	$	124,374	$	36,200	$	2,567	$	86,689	$	21,327	$	70,144	$	6,623	$	30,227	$	378,151

Loans:
Ending balance impaired loans individually evaluated for impairment	$	41,474	$	26,049	$	9,792	$	85,287	$	31,933	$	9,542	$	-	$	11,401	$	215,478
Ending balance impaired loans collectively evaluated for impairment	$	37,153	$	17,807	$	852	$	57,482	$	20,850	$	46,315	$	3,730	$	70,269	$	254,458
Impaired loan subtotal	$	78,627	$	43,856	$	10,644	$	142,769	$	52,783	$	55,857	$	3,730	$	81,670	$	469,936
Ending balance all other loans collectively evaluated for impairment	$	3,646,109	$	1,042,973	$	47,550	$	2,420,998	$	531,263	$	2,448,847	$	554,052	$	2,869,343	$	13,561,135
Total	$	3,724,736	$	1,086,829	$	58,194	$	2,563,767	$	584,046	$	2,504,704	$	557,782	$	2,951,013	$	14,031,071

The following table presents commercial loans by credit quality indicator at December 31, 2012.

				Pass		Special Mention		Potential Problem		Impaired		Total
				($ Thousands)
Commercial and industrial			$	4,208,478	$	97,787		128,434	$	67,322	$	4,502,021
Commercial real estate - owner occupied				1,030,632		51,417		99,592		38,106		1,219,747
Lease financing				58,099		2,802		264		3,031		64,196
	Commercial and business lending			5,297,209		152,006		228,290		108,459		5,785,964
Commercial real estate - investor				2,634,035		65,309		107,068		100,347		2,906,759
Real estate construction				603,481		6,976		13,092		31,832		655,381
	Commercial real estate lending			3,237,516		72,285		120,160		132,179		3,562,140
		Total commercial	$	8,534,725	$	224,291	$	348,450	$	240,638	$	9,348,104

The following table presents commercial loans by credit quality indicator at December 31, 2011.

				Pass		Special Mention		Potential Problem		Impaired		Total
				($ Thousands)
Commercial and industrial			$	3,283,090	$	209,713		153,306	$	78,627	$	3,724,736
Commercial real estate - owner occupied				853,517		53,090		136,366		43,856		1,086,829
Lease financing				46,570		822		158		10,644		58,194
	Commercial and business lending			4,183,177		263,625		289,830		133,127		4,869,759
Commercial real estate - investor				2,055,124		135,668		230,206		142,769		2,563,767
Real estate construction				494,839		8,775		27,649		52,783		584,046
	Commercial real estate lending			2,549,963		144,443		257,855		195,552		3,147,813
		Total commercial	$	6,733,140	$	408,068	$	547,685	$	328,679	$	8,017,572

The following table presents consumer loans by credit quality indicator at December 31, 2012.

			Performing		30-89 Days Past Due		Potential Problem		Impaired		Total
			($ Thousands)
Home equity		$	2,153,103	$	13,538		3,670	$	49,183	$	2,219,494
Installment			462,016		2,109		111		2,491		466,727
	Total retail		2,615,119		15,647		3,781		51,674		2,686,221
Residential mortgage			3,276,889		9,403		8,762		81,643		3,376,697
	Total consumer	$	5,892,008	$	25,050	$	12,543	$	133,317	$	6,062,918

The following table presents consumer loans by credit quality indicator at December 31, 2011.

			Performing		30-89 Days Past Due		Potential Problem		Impaired		Total
			($ Thousands)
Home equity		$	2,431,207	$	12,189		5,451	$	55,857	$	2,504,704
Installment			551,227		2,592		233		3,730		557,782
	Total retail		2,982,434		14,781		5,684		59,587		3,062,486
Residential mortgage			2,849,082		7,224		13,037		81,670		2,951,013
	Total consumer	$	5,831,516	$	22,005	$	18,721	$	141,257	$	6,013,499

Factors that are important to managing overall credit quality are sound loan underwriting and administration, systematic monitoring of existing loans and commitments, effective loan review on an ongoing basis, early identification of potential problems, and appropriate allowance for loan losses, nonaccrual and charge off policies.

For commercial loans, management has determined the pass credit quality indicator to include credits that exhibit acceptable financial statements, cash flow, and leverage. If any risk exists, it is mitigated by the loan structure, collateral, monitoring, or control. For consumer loans, performing loans include credits that are performing in accordance with the original contractual terms. Special mention credits have potential weaknesses that deserve management's attention. If left uncorrected, these potential weaknesses may result in deterioration of the repayment prospects for the credit. Potential problem loans are considered inadequately protected by the current net worth and paying capacity of the obligor or the collateral pledged. These loans generally have a well-defined weakness, or weaknesses, that may jeopardize liquidation of the debt and are characterized by the distinct possibility that the bank will sustain some loss if the deficiencies are not corrected. Lastly, management considers a loan to be impaired when it is probable that the Corporation will be unable to collect all amounts due according to the original contractual terms of the note agreement, including both principal and interest. Management has determined that commercial and consumer loan relationships that have nonaccrual status or have had their terms restructured in a troubled debt restructuring meet this impaired loan definition. Commercial loans classified as special mention, potential problem, and impaired are reviewed at a minimum on a quarterly basis, while pass and performing rated credits are reviewed on an annual basis or more frequently if the loan renewal is less than one year or if otherwise warranted.

The following table presents loans by past due status at December 31, 2012.

					30-59 Days Past Due		60-89 Days Past Due		90 Days or More Past Due *		Total Past Due		Current		Total
				($ in Thousands)
Accruing loans
Commercial and industrial				$	9,557	$	1,782	$	79	$	11,418	$	4,451,421	$	4,462,839
Commercial real estate - owner occupied					10,420		633		308		11,361		1,184,132		1,195,493
Lease financing					-		12		-		12		61,153		61,165
	Commercial and business lending				19,977		2,427		387		22,791		5,696,706		5,719,497
Commercial real estate - investor					8,424		5,048		366		13,838		2,834,234		2,848,072
Real estate construction					1,628		1,527		283		3,438		624,641		628,079
	Commercial real estate lending				10,052		6,575		649		17,276		3,458,875		3,476,151
		Total commercial			30,029		9,002		1,036		40,067		9,155,581		9,195,648
Home equity					10,151		3,387		96		13,634		2,166,645		2,180,279
Installment					1,300		809		1,013		3,122		461,767		464,889
	Total retail				11,451		4,196		1,109		16,756		2,628,412		2,645,168
	Residential mortgage				8,473		930		144		9,547		3,307,791		3,317,338
		Total consumer			19,924		5,126		1,253		26,303		5,936,203		5,962,506
			Total accruing loans	$	49,953	$	14,128	$	2,289	$	66,370	$	15,091,784	$	15,158,154

Nonaccrual loans
Commercial and industrial				$	8,559	$	791	$	11,962	$	21,312	$	17,870	$	39,182
Commercial real estate - owner occupied					1,489		1,749		11,819		15,057		9,197		24,254
Lease financing					15		-		9		24		3,007		3,031
	Commercial and business lending				10,063		2,540		23,790		36,393		30,074		66,467
Commercial real estate - investor					197		3,072		30,928		34,197		24,490		58,687
Real estate construction					16		-		9,639		9,655		17,647		27,302
	Commercial real estate lending				213		3,072		40,567		43,852		42,137		85,989
		Total commercial			10,276		5,612		64,357		80,245		72,211		152,456
Home equity					1,456		2,518		28,474		32,448		6,767		39,215
Installment					153		141		586		880		958		1,838
	Total retail				1,609		2,659		29,060		33,328		7,725		41,053
	Residential mortgage				2,135		4,321		38,739		45,195		14,164		59,359
		Total consumer			3,744		6,980		67,799		78,523		21,889		100,412
			Total nonaccrual loans	$	14,020	$	12,592	$	132,156	$	158,768	$	94,100	$	252,868

Total loans
Commercial and industrial				$	18,116	$	2,573	$	12,041	$	32,730	$	4,469,291	$	4,502,021
Commercial real estate - owner occupied					11,909		2,382		12,127		26,418		1,193,329		1,219,747
Lease financing					15		12		9		36		64,160		64,196
	Commercial and business lending				30,040		4,967		24,177		59,184		5,726,780		5,785,964
Commercial real estate - investor					8,621		8,120		31,294		48,035		2,858,724		2,906,759
Real estate construction					1,644		1,527		9,922		13,093		642,288		655,381
	Commercial real estate lending				10,265		9,647		41,216		61,128		3,501,012		3,562,140
		Total commercial			40,305		14,614		65,393		120,312		9,227,792		9,348,104
Home equity					11,607		5,905		28,570		46,082		2,173,412		2,219,494
Installment					1,453		950		1,599		4,002		462,725		466,727
	Total retail				13,060		6,855		30,169		50,084		2,636,137		2,686,221
	Residential mortgage				10,608		5,251		38,883		54,742		3,321,955		3,376,697
		Total consumer			23,668		12,106		69,052		104,826		5,958,092		6,062,918
			Total loans	$	63,973	$	26,720	$	134,445	$	225,138	$	15,185,884	$	15,411,022

* The recorded investment in loans past due 90 days or more and still accruing totaled $2 million at December 31, 2012 (the same as the reported balances for the accruing loans noted above).

The following table presents loans by past due status at December 31, 2011.

					30-59 Days Past Due		60-89 Days Past Due		90 Days or More Past Due *		Total Past Due		Current		Total
				($ in Thousands)
Accruing loans
Commercial and industrial				$	3,513	$	5,230	$	3,755	$	12,498	$	3,656,163	$	3,668,661
Commercial real estate - owner occupied					6,788		304		-		7,092		1,044,019		1,051,111
Lease financing					31		73		-		104		47,446		47,550
	Commercial and business lending				10,332		5,607		3,755		19,694		4,747,628		4,767,322
Commercial real estate - investor					2,770		2,200		-		4,970		2,459,445		2,464,415
Real estate construction					873		123		481		1,477		540,763		542,240
	Commercial real estate lending				3,643		2,323		481		6,447		3,000,208		3,006,655
		Total commercial			13,975		7,930		4,236		26,141		7,747,836		7,773,977
Home equity					9,399		2,790		-		12,189		2,445,608		2,457,797
Installment					1,784		808		689		3,281		551,786		555,067
	Total retail				11,183		3,598		689		15,470		2,997,394		3,012,864
	Residential mortgage				6,320		904		-		7,224		2,880,234		2,887,458
		Total consumer			17,503		4,502		689		22,694		5,877,628		5,900,322
			Total accruing loans	$	31,478	$	12,432	$	4,925	$	48,835	$	13,625,464	$	13,674,299

Nonaccrual loans
Commercial and industrial				$	5,374	$	6,933	$	20,792	$	33,099	$	22,976	$	56,075
Commercial real estate - owner occupied					2,190		185		19,724		22,099		13,619		35,718
Lease financing					-		-		858		858		9,786		10,644
	Commercial and business lending				7,564		7,118		41,374		56,056		46,381		102,437
Commercial real estate - investor					2,332		2,730		31,529		36,591		62,761		99,352
Real estate construction					36		482		18,625		19,143		22,663		41,806
	Commercial real estate lending				2,368		3,212		50,154		55,734		85,424		141,158
		Total commercial			9,932		10,330		91,528		111,790		131,805		243,595
Home equity					2,818		2,408		34,976		40,202		6,705		46,907
Installment					403		373		599		1,375		1,340		2,715
	Total retail				3,221		2,781		35,575		41,577		8,045		49,622
	Residential mortgage				1,981		4,301		43,153		49,435		14,120		63,555
		Total consumer			5,202		7,082		78,728		91,012		22,165		113,177
			Total nonaccrual loans	$	15,134	$	17,412	$	170,256	$	202,802	$	153,970	$	356,772

Total loans
Commercial and industrial				$	8,887	$	12,163	$	24,547	$	45,597	$	3,679,139	$	3,724,736
Commercial real estate - owner occupied					8,978		489		19,724		29,191		1,057,638		1,086,829
Lease financing					31		73		858		962		57,232		58,194
	Commercial and business lending				17,896		12,725		45,129		75,750		4,794,009		4,869,759
Commercial real estate - investor					5,102		4,930		31,529		41,561		2,522,206		2,563,767
Real estate construction					909		605		19,106		20,620		563,426		584,046
	Commercial real estate lending				6,011		5,535		50,635		62,181		3,085,632		3,147,813
		Total commercial			23,907		18,260		95,764		137,931		7,879,641		8,017,572
Home equity					12,217		5,198		34,976		52,391		2,452,313		2,504,704
Installment					2,187		1,181		1,288		4,656		553,126		557,782
	Total retail				14,404		6,379		36,264		57,047		3,005,439		3,062,486
	Residential mortgage				8,301		5,205		43,153		56,659		2,894,354		2,951,013
		Total consumer			22,705		11,584		79,417		113,706		5,899,793		6,013,499
			Total loans	$	46,612	$	29,844	$	175,181	$	251,637	$	13,779,434	$	14,031,071

* The recorded investment in loans past due 90 days or more and still accruing totaled $5 million at December 31, 2011 (the same as the reported balances for the accruing loans noted above).

The following table presents impaired loans at December 31, 2012.

					Recorded Investment		Unpaid Principal Balance		Related Allowance		Average Recorded Investment		Interest Income Recognized*
Loans with a related allowance					($ in Thousands)
Commercial and industrial				$	57,985	$	65,521	$	13,741	$	56,508	$	2,187
Commercial real estate - owner occupied					24,600		27,700		3,811		26,531		1,043
Lease financing					7		7		-		120		-
	Commercial and business lending				82,592		93,228		17,552		83,159		3,230
Commercial real estate - investor					80,766		96,581		9,687		85,642		2,891
Real estate construction					16,299		22,311		3,411		19,122		437
	Commercial real estate lending				97,065		118,892		13,098		104,764		3,328
		Total commercial			179,657		212,120		30,650		187,923		6,558
Home equity					47,113		54,456		24,580		50,334		1,962
Installment					2,491		2,847		1,155		2,773		172
	Total retail				49,604		57,303		25,735		53,107		2,134
	Residential mortgage				72,408		81,959		12,906		76,989		2,211
		Total consumer			122,012		139,262		38,641		130,096		4,345
			Total loans	$	301,669	$	351,382	$	69,291	$	318,019	$	10,903

Loans with no related allowance
Commercial and industrial				$	9,337	$	16,339	$	-	$	10,883	$	229
Commercial real estate - owner occupied					13,506		16,582		-		14,425		68
Lease financing					3,024		3,024		-		3,896		-
	Commercial and business lending				25,867		35,945		-		29,204		297
Commercial real estate - investor					19,581		28,531		-		20,490		173
Real estate construction					15,533		24,724		-		18,350		109
	Commercial real estate lending				35,114		53,255		-		38,840		282
		Total commercial			60,981		89,200		-		68,044		579
Home equity					2,070		2,269		-		2,164		36
Installment					-		-		-		-		-
	Total retail				2,070		2,269		-		2,164		36
	Residential mortgage				9,235		12,246		-		11,566		208
		Total consumer			11,305		14,515		-		13,730		244
			Total loans	$	72,286	$	103,715	$	-	$	81,774	$	823

Total
Commercial and industrial				$	67,322	$	81,860	$	13,741	$	67,391	$	2,416
Commercial real estate - owner occupied					38,106		44,282		3,811		40,956		1,111
Lease financing					3,031		3,031		-		4,016		-
	Commercial and business lending				108,459		129,173		17,552		112,363		3,527
Commercial real estate - investor					100,347		125,112		9,687		106,132		3,064
Real estate construction					31,832		47,035		3,411		37,472		546
	Commercial real estate lending				132,179		172,147		13,098		143,604		3,610
		Total commercial			240,638		301,320		30,650		255,967		7,137
Home equity					49,183		56,725		24,580		52,498		1,998
Installment					2,491		2,847		1,155		2,773		172
	Total retail				51,674		59,572		25,735		55,271		2,170
	Residential mortgage				81,643		94,205		12,906		88,555		2,419
		Total consumer			133,317		153,777		38,641		143,826		4,589
			Total loans	$	373,955	$	455,097	$	69,291	$	399,793	$	11,726

*Interest income recognized included $6 million of interest income recognized on accruing restructured loans for the year ended December 31, 2012.

The following table presents impaired loans at December 31, 2011.

					Recorded Investment		Unpaid Principal Balance		Related Allowance		Average Recorded Investment		Interest Income Recognized*
Loans with a related allowance					($ in Thousands)
Commercial and industrial				$	57,380	$	65,945	$	15,307	$	65,042	$	2,265
Commercial real estate - owner occupied					27,456		31,221		7,570		28,938		587
Lease financing					1,176		1,176		195		1,792		40
	Commercial and business lending				86,012		98,342		23,072		95,772		2,892
Commercial real estate - investor					101,704		117,469		25,001		107,153		3,552
Real estate construction					30,100		38,680		9,185		35,411		1,220
	Commercial real estate lending				131,804		156,149		34,186		142,564		4,772
		Total commercial			217,816		254,491		57,258		238,336		7,664
Home equity					52,756		58,221		30,836		56,069		1,909
Installment					3,730		4,059		2,021		4,135		217
	Total retail				56,486		62,280		32,857		60,204		2,126
	Residential mortgage				74,415		81,215		14,664		77,987		2,197
		Total consumer			130,901		143,495		47,521		138,191		4,323
			Total loans	$	348,717	$	397,986	$	104,779	$	376,527	$	11,987

Loans with no related allowance
Commercial and industrial				$	21,247	$	27,631	$	-	$	23,514	$	532
Commercial real estate - owner occupied					16,400		20,426		-		18,609		200
Lease financing					9,468		9,468		-		11,436		-
	Commercial and business lending				47,115		57,525		-		53,559		732
Commercial real estate - investor					41,065		63,872		-		50,936		242
Real estate construction					22,683		41,636		-		30,937		330
	Commercial real estate lending				63,748		105,508		-		81,873		572
		Total commercial			110,863		163,033		-		135,432		1,304
Home equity					3,101		5,087		-		3,314		6
Installment					-		-		-		-		-
	Total retail				3,101		5,087		-		3,314		6
	Residential mortgage				7,255		7,806		-		7,376		117
		Total consumer			10,356		12,893		-		10,690		123
			Total loans	$	121,219	$	175,926	$	-	$	146,122	$	1,427

Total
Commercial and industrial				$	78,627	$	93,576	$	15,307	$	88,556	$	2,797
Commercial real estate - owner occupied					43,856		51,647		7,570		47,547		787
Lease financing					10,644		10,644		195		13,228		40
	Commercial and business lending				133,127		155,867		23,072		149,331		3,624
Commercial real estate - investor					142,769		181,341		25,001		158,089		3,794
Real estate construction					52,783		80,316		9,185		66,348		1,550
	Commercial real estate lending				195,552		261,657		34,186		224,437		5,344
		Total commercial			328,679		417,524		57,258		373,768		8,968
Home equity					55,857		63,308		30,836		59,383		1,915
Installment					3,730		4,059		2,021		4,135		217
	Total retail				59,587		67,367		32,857		63,518		2,132
	Residential mortgage				81,670		89,021		14,664		85,363		2,314
		Total consumer			141,257		156,388		47,521		148,881		4,446
			Total loans	$	469,936	$	573,912	$	104,779	$	522,649	$	13,414

*Interest income recognized included $6 million of interest income recognized on accruing restructured loans for the year ended December 31, 2011.

For the year ended December 31, 2010, the average recorded investment in impaired loans was $702 million, while the cash basis interest income recognized from impaired loans was $16 million.

Loans are considered past due if the required principal and interest payments have not been received as of the date such payments were due. Loans are generally placed on nonaccrual status when contractually past due 90 days or more as to interest or principal payments, unless the loan is well secured and in the process of collection. Additionally, whenever management becomes aware of facts or circumstances that may adversely impact the collectability of principal or interest on loans, it is management's practice to place such loans on nonaccrual status immediately, rather than delaying such action until the loans become 90 days past due. When a loan is placed on nonaccrual status, previously accrued and uncollected interest is reversed, amortization of related deferred loan fees or costs is suspended, and income is recorded only to the extent that interest payments are subsequently received in cash and a determination has been made that the principal and interest of the loan is collectible. If collectability of the principal and interest is in doubt, payments received are applied to loan principal.

While an asset is in nonaccrual status, some or all of the cash interest payments received may be treated as interest income on a cash basis as long as the remaining recorded investment in the asset (i.e., after charge off of identified losses, if any) is deemed to be fully collectible. The determination as to the ultimate collectability of the asset's remaining recorded investment must be supported by a current, well documented credit evaluation of the borrower's financial condition and prospects for repayment, including consideration of the borrower's sustained historical repayment performance and other relevant factors. A nonaccrual loan is returned to accrual status when all delinquent principal and interest payments become current in accordance with the terms of the loan agreement, the borrower has demonstrated a period of sustained performance, and the ultimate collectability of the total contractual principal and interest is no longer in doubt. A sustained period of repayment performance generally would be a minimum of six months.

Loans are considered restructured loans if concessions have been granted to borrowers that are experiencing financial difficulty. The concessions granted generally involve the modification of terms of the loan, such as changes in payment schedule or interest rate, which generally would not otherwise be considered. Restructured loans can involve loans remaining on nonaccrual, moving to nonaccrual, or continuing on accrual status, depending on the individual facts and circumstances of the borrower. Nonaccrual restructured loans are included and treated with all other nonaccrual loans. In addition, all accruing restructured loans are reported as troubled debt restructurings which are considered and accounted for as impaired loans. Generally, restructured loans remain on nonaccrual until the customer has attained a sustained period of repayment performance under the modified loan terms (generally a minimum of six months). However, performance prior to the restructuring, or significant events that coincide with the restructuring, are considered in assessing whether the borrower can meet the new terms and whether the loan should be returned to or maintained on accrual status. If the borrower's ability to meet the revised payment schedule is not reasonably assured, the loan remains on nonaccrual status. The Corporation had a $60 million recorded investment in loans modified in a troubled debt restructuring during the year ended December 31, 2012, of which, $28 million were in accrual status and $32 million were in nonaccrual pending a sustained period of repayment.

As of December 31, 2012 and December 31, 2011, there were $81 million and $87 million, respectively, of nonaccrual restructured loans, and $121 million and $113 million, respectively, of performing restructured loans, included within impaired loans. As of December 31, 2012, there were $8 million of commitments to lend additional funds to borrowers with restructured loans. All restructured loans are considered impaired in the calendar year of restructuring. In subsequent years, a restructured loan may cease being classified as impaired if the loan was modified at a market rate and has performed according to the modified terms for at least six months. A loan that has been modified at a below market rate will return to performing status if it satisfies the six month performance requirement; however, it will remain classified as a restructured loan. The following table presents nonaccrual and performing restructured loans by loan portfolio.

		December 31, 2012				December 31, 2011
		Performing Restructured Loans		Nonaccrual Restructured Loans *		Performing Restructured Loans		Nonaccrual Restructured Loans *
		($ in Thousands)
Commercial and industrial	$	28,140	$	12,496	$	22,552	$	12,211
Commercial real estate - owner occupied		13,852		11,514		8,138		9,706
Commercial real estate - investor		41,660		25,221		43,417		30,303
Real estate construction		4,530		6,798		10,977		14,253
Home equity		9,968		6,698		8,950		6,268
Installment		653		674		1,015		1,163
Residential mortgage		22,284		17,189		18,115		13,589
	$	121,087	$	80,590	$	113,164	$	87,493

* Nonaccrual restructured loans have been included within nonaccrual loans.

The following table provides the number of loans modified in a troubled debt restructuring by loan portfolio during the years ended December 31, 2012 and 2011, respectively, and the recorded investment and unpaid principal balance as of December 31, 2012 and 2011, respectively.

	Year Ended December 31, 2012					Year Ended December 31, 2011
	Number of Loans		Recorded Investment (1)		Unpaid Principal Balance (2)	Number of Loans		Recorded Investment (1)		Unpaid Principal Balance (2)
	($ in Thousands)
Commercial and industrial	85	$	12,827	$	15,834	104	$	31,933	$	36,844
Commercial real estate - owner occupied	27		11,978		12,766	22		15,841		19,741
Commercial real estate - investor	25		12,379		13,569	59		42,721		54,132
Real estate construction	31		2,955		3,549	33		18,308		23,802
Home equity	111		4,870		6,143	57		4,886		5,428
Installment	13		298		302	19		1,004		1,048
Residential mortgage	121		14,292		16,787	42		6,113		8,087
	413	$	59,599	$	68,950	336	$	120,806	$	149,082

(1) Represents post-modification outstanding recorded investment.
(2) Represents pre-modification outstanding recorded investment.

Restructured loan modifications may include payment schedule modifications, interest rate concessions, maturity date extensions, modification of note structure (A/B Note), non-reaffirmed Chapter 7 bankruptcies, principal reduction, or some combination of these concessions. For the year ended December 31, 2012, restructured loan modifications of commercial and industrial, commercial real estate, and real estate construction loans primarily included maturity date extensions and payment schedule modifications. Restructured loan modifications of home equity and residential mortgage loans primarily included maturity date extensions, interest rate concessions, payment schedule modifications, non-reaffirmed Chapter 7 bankruptcies, or a combination of these concessions for the year ended December 31, 2012.

The following table provides the number of loans modified in a troubled debt restructuring during the previous 12 months which subsequently defaulted during the years ended December 31, 2012 and 2011, respectively, as well as the recorded investment in these restructured loans as of December 31, 2012 and 2011, respectively.

All loans modified in a troubled debt restructuring are evaluated for impairment. The nature and extent of the impairment of restructured loans, including those which have experienced a subsequent payment default, is considered in the determination of an appropriate level of the allowance for loan losses.