The period end loan composition was as follows.

					March 31,		December 31,
					2013		2012
					($ in Thousands)
Commercial and industrial				$	4,651,143	$	4,502,021
Commercial real estate - owner occupied					1,199,513		1,219,747
Lease financing					57,908		64,196
	Commercial and business lending				5,908,564		5,785,964
Commercial real estate - investor					2,900,167		2,906,759
Real estate construction					729,145		655,381
	Commercial real estate lending				3,629,312		3,562,140
		Total commercial			9,537,876		9,348,104
Home equity					2,098,407		2,219,494
Installment					447,445		466,727
Residential mortgage					3,467,834		3,376,697
		Total consumer			6,013,686		6,062,918
			Total loans	$	15,551,562	$	15,411,022

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 three months ended March 31, 2013, 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, 2012	$	97,852	$	27,389	$	3,024	$	63,181	$	20,741	$	56,826	$	4,299	$	24,097	$	297,409
Provision for loan losses		10,848		(3,503)		(281)		3,178		3,898		(11,826)		(870)		2,556		4,000
Charge offs		(7,075)		(1,661)		-		(4,034)		(1,978)		(7,230)		(431)		(4,719)		(27,128)
Recoveries		6,379		143		12		3,871		586		893		254		504		12,642
Balance at Mar 31, 2013	$	108,004	$	22,368	$	2,755	$	66,196	$	23,247	$	38,663	$	3,252	$	22,438	$	286,923

Allowance for loan losses:
Ending balance impaired loans individually evaluated for impairment	$	4,954	$	819	$	-	$	6,196	$	482	$	1,666	$	-	$	363	$	14,480
Ending balance impaired loans collectively evaluated for impairment	$	4,436	$	2,739	$	4	$	3,795	$	2,888	$	16,203	$	790	$	12,305	$	43,160
Total impaired loans	$	9,390	$	3,558	$	4	$	9,991	$	3,370	$	17,869	$	790	$	12,668	$	57,640
Ending balance all other loans collectively evaluated for impairment	$	98,614	$	18,810	$	2,751	$	56,205	$	19,877	$	20,794	$	2,462	$	9,770	$	229,283
Total	$	108,004	$	22,368	$	2,755	$	66,196	$	23,247	$	38,663	$	3,252	$	22,438	$	286,923

Loans:
Ending balance impaired loans individually evaluated for impairment	$	22,583	$	17,250	$	2,060	$	51,757	$	17,902	$	3,598	$	-	$	10,667	$	125,817
Ending balance impaired loans collectively evaluated for impairment	$	39,910	$	18,837	$	105	$	46,272	$	9,804	$	39,903	$	2,426	$	62,455	$	219,712
Total impaired loans	$	62,493	$	36,087	$	2,165	$	98,029	$	27,706	$	43,501	$	2,426	$	73,122	$	345,529
Ending balance all other loans collectively evaluated for impairment	$	4,588,650	$	1,163,426	$	55,743	$	2,802,138	$	701,439	$	2,054,906	$	445,019	$	3,394,712	$	15,206,033
Total	$	4,651,143	$	1,199,513	$	57,908	$	2,900,167	$	729,145	$	2,098,407	$	447,445	$	3,467,834	$	15,551,562

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. 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, 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
Total impaired loans	$	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 following table presents commercial loans by credit quality indicator at March 31, 2013.

		Pass		Special Mention		Potential Problem		Impaired		Total
		($ in Thousands)
Commercial and industrial	$	4,335,991	$	125,292	$	127,367	$	62,493	$	4,651,143
Commercial real estate - owner occupied		1,017,171		53,157		93,098		36,087		1,199,513
Lease financing		55,134		358		251		2,165		57,908
Commercial and business lending		5,408,296		178,807		220,716		100,745		5,908,564
Commercial real estate - investor		2,636,172		64,191		101,775		98,029		2,900,167
Real estate construction		683,620		7,779		10,040		27,706		729,145
Commercial real estate lending		3,319,792		71,970		111,815		125,735		3,629,312
Total commercial	$	8,728,088	$	250,777	$	332,531	$	226,480	$	9,537,876

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

		Pass		Special Mention		Potential Problem		Impaired		Total
		($ in 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 consumer loans by credit quality indicator at March 31, 2013.

		Performing		30-89 Days Past Due		Potential Problem		Impaired		Total
		($ in Thousands)
Home equity	$	2,045,036	$	6,549	$	3,321	$	43,501	$	2,098,407
Installment		442,420		2,500		99		2,426		447,445
Residential mortgage		3,378,037		8,793		7,882		73,122		3,467,834
Total consumer	$	5,865,493	$	17,842	$	11,302	$	119,049	$	6,013,686

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

		Performing		30-89 Days Past Due		Potential Problem		Impaired		Total
		($ in 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
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

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 March 31, 2013.

		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	$	7,470	$	2,793	$	210	$	10,473	$	4,607,428	$	4,617,901
Commercial real estate - owner occupied		5,286		1,518		2,389		9,193		1,167,121		1,176,314
Lease financing		2		281		-		283		55,460		55,743
Commercial and business lending		12,758		4,592		2,599		19,949		5,830,009		5,849,958
Commercial real estate - investor		21,801		3,400		1,922		27,123		2,816,268		2,843,391
Real estate construction		1,993		294		74		2,361		704,618		706,979
Commercial real estate lending		23,794		3,694		1,996		29,484		3,520,886		3,550,370
Total commercial		36,552		8,286		4,595		49,433		9,350,895		9,400,328
Home equity		3,412		3,137		93		6,642		2,057,820		2,064,462
Installment		2,042		458		858		3,358		442,325		445,683
Residential mortgage		7,399		1,394		144		8,937		3,406,716		3,415,653
Total consumer		12,853		4,989		1,095		18,937		5,906,861		5,925,798
Total accruing loans	$	49,405	$	13,275	$	5,690	$	68,370	$	15,257,756	$	15,326,126

Nonaccrual loans
Commercial and industrial	$	3,392	$	483	$	9,996	$	13,871	$	19,371	$	33,242
Commercial real estate - owner occupied		2,877		657		9,927		13,461		9,738		23,199
Lease financing		10		-		17		27		2,138		2,165
Commercial and business lending		6,279		1,140		19,940		27,359		31,247		58,606
Commercial real estate - investor		4,897		1,121		33,628		39,646		17,130		56,776
Real estate construction		2,457		9		4,546		7,012		15,154		22,166
Commercial real estate lending		7,354		1,130		38,174		46,658		32,284		78,942
Total commercial		13,633		2,270		58,114		74,017		63,531		137,548
Home equity		679		1,698		23,536		25,913		8,032		33,945
Installment		124		121		484		729		1,033		1,762
Residential mortgage		3,094		3,686		32,601		39,381		12,800		52,181
Total consumer		3,897		5,505		56,621		66,023		21,865		87,888
Total nonaccrual loans	$	17,530	$	7,775	$	114,735	$	140,040	$	85,396	$	225,436

Total loans
Commercial and industrial	$	10,862	$	3,276	$	10,206	$	24,344	$	4,626,799	$	4,651,143
Commercial real estate - owner occupied		8,163		2,175		12,316		22,654		1,176,859		1,199,513
Lease financing		12		281		17		310		57,598		57,908
Commercial and business lending		19,037		5,732		22,539		47,308		5,861,256		5,908,564
Commercial real estate - investor		26,698		4,521		35,550		66,769		2,833,398		2,900,167
Real estate construction		4,450		303		4,620		9,373		719,772		729,145
Commercial real estate lending		31,148		4,824		40,170		76,142		3,553,170		3,629,312
Total commercial		50,185		10,556		62,709		123,450		9,414,426		9,537,876
Home equity		4,091		4,835		23,629		32,555		2,065,852		2,098,407
Installment		2,166		579		1,342		4,087		443,358		447,445
Residential mortgage		10,493		5,080		32,745		48,318		3,419,516		3,467,834
Total consumer		16,750		10,494		57,716		84,960		5,928,726		6,013,686
Total loans	$	66,935	$	21,050	$	120,425	$	208,410	$	15,343,152	$	15,551,562

* The recorded investment in loans past due 90 days or more and still accruing totaled $6 million at March 31, 2013 (the same as the reported balances for the accruing loans noted above).

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
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
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
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 impaired loans at March 31, 2013.

		Recorded Investment		Unpaid Principal Balance		Related Allowance		YTD Average Recorded Investment		YTD Interest Income Recognized*
Loans with a related allowance		($ in Thousands)
Commercial and industrial	$	51,262	$	56,894	$	9,390	$	52,001	$	385
Commercial real estate - owner occupied		23,953		26,397		3,558		24,380		213
Lease financing		105		105		4		122		-
Commercial and business lending		75,320		83,396		12,952		76,503		598
Commercial real estate - investor		79,905		90,732		9,991		80,833		580
Real estate construction		12,610		16,506		3,370		12,917		67
Commercial real estate lending		92,515		107,238		13,361		93,750		647
Total commercial		167,835		190,634		26,313		170,253		1,245
Home equity		42,898		50,329		17,869		44,127		354
Installment		2,426		2,833		790		2,472		30
Residential mortgage		64,754		74,268		12,668		66,213		396
Total consumer		110,078		127,430		31,327		112,812		780
Total loans	$	277,913	$	318,064	$	57,640	$	283,065	$	2,025

Loans with no related allowance
Commercial and industrial	$	11,231	$	21,714	$	-	$	14,666	$	58
Commercial real estate - owner occupied		12,134		13,788		-		12,204		16
Lease financing		2,060		2,060		-		2,390		-
Commercial and business lending		25,425		37,562		-		29,260		74
Commercial real estate - investor		18,124		29,646		-		19,312		-
Real estate construction		15,096		20,771		-		15,415		-
Commercial real estate lending		33,220		50,417		-		34,727		-
Total commercial		58,645		87,979		-		63,987		74
Home equity		603		707		-		604		-
Installment		-		-		-		-		-
Residential mortgage		8,368		11,551		-		8,590		40
Total consumer		8,971		12,258		-		9,194		40
Total loans	$	67,616	$	100,237	$	-	$	73,181	$	114

Total
Commercial and industrial	$	62,493	$	78,608	$	9,390	$	66,667	$	443
Commercial real estate - owner occupied		36,087		40,185		3,558		36,584		229
Lease financing		2,165		2,165		4		2,512		-
Commercial and business lending		100,745		120,958		12,952		105,763		672
Commercial real estate - investor		98,029		120,378		9,991		100,145		580
Real estate construction		27,706		37,277		3,370		28,332		67
Commercial real estate lending		125,735		157,655		13,361		128,477		647
Total commercial		226,480		278,613		26,313		234,240		1,319
Home equity		43,501		51,036		17,869		44,731		354
Installment		2,426		2,833		790		2,472		30
Residential mortgage		73,122		85,819		12,668		74,803		436
Total consumer		119,049		139,688		31,327		122,006		820
Total loans	$	345,529	$	418,301	$	57,640	$	356,246	$	2,139

*Interest income recognized included $1 million of interest income recognized on accruing restructured loans for the three months ended March 31, 2013.

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

		Recorded Investment		Unpaid Principal Balance		Related Allowance		YTD Average Recorded Investment		YTD 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
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		-		-		-		-		-
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
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.

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 $12 million recorded investment in loans modified in a troubled debt restructuring for the three months ended March 31, 2013, of which, $8 million were in accrual status and $4 million were in nonaccrual pending a sustained period of repayment.

As of March 31, 2013 and December 31, 2012, there were $68 million and $81 million, respectively, of nonaccrual restructured loans, and $120 million and $121 million, respectively, of performing restructured loans, included within impaired 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.

		March 31, 2013				December 31, 2012
		Performing Restructured Loans		Nonaccrual Restructured Loans *		Performing Restructured Loans		Nonaccrual Restructured Loans *
		($ in Thousands)
Commercial and industrial	$	29,251	$	9,221	$	28,140	$	12,496
Commercial real estate - owner occupied		12,888		10,407		13,852		11,514
Commercial real estate - investor		41,253		20,446		41,660		25,221
Real estate construction		5,540		5,494		4,530		6,798
Home equity		9,556		7,207		9,968		6,698
Installment		664		665		653		674
Residential mortgage		20,941		14,371		22,284		17,189
Total	$	120,093	$	67,811	$	121,087	$	80,590

* Nonaccrual restructured loans have been included with nonaccrual loans.

The following table provides the number of loans modified in a troubled debt restructuring by loan portfolio during the three months ended March 31, 2013 and the year ended December 31, 2012, respectively, and the recorded investment and unpaid principal balance as of March 31, 2013 and December 31, 2012, respectively.

	Three Months Ended March 31, 2013					Year Ended December 31, 2012
	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	22	$	2,844	$	5,315	85	$	12,827	$	15,834
Commercial real estate - owner occupied	3		2,217		2,228	27		11,978		12,766
Commercial real estate - investor	5		2,035		2,087	25		12,379		13,569
Real estate construction	5		1,960		1,980	31		2,955		3,549
Home equity	28		1,301		1,385	111		4,870		6,143
Installment	1		175		175	13		298		302
Residential mortgage	25		1,564		1,842	121		14,292		16,787
Total	89	$	12,096	$	15,012	413	$	59,599	$	68,950

(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. During the three months ended March 31, 2013, restructured loan modifications of commercial loans primarily included maturity date extensions and payment schedule modifications. Restructured loan modifications of consumer 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 three months ended March 31, 2013.

The following table provides the number of loans modified in a troubled debt restructuring during the previous 12 months which subsequently defaulted during the three months ended March 31, 2013 and the year ended December 31, 2012, respectively, as well as the recorded investment in these restructured loans as of March 31, 2013 and December 31, 2012, 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.