The period end loan composition was as follows.

					March 31,		December 31,
					2014		2013
					($ in Thousands)
Commercial and industrial				$	5,222,141	$	4,822,680
Commercial real estate - owner occupied					1,098,089		1,114,715
Lease financing					52,500		55,483
	Commercial and business lending				6,372,730		5,992,878
Commercial real estate - investor					3,001,219		2,939,456
Real estate construction					969,617		896,248
	Commercial real estate lending				3,970,836		3,835,704
		Total commercial			10,343,566		9,828,582
Home equity					1,762,002		1,825,014
Installment					393,321		407,074
Residential mortgage					3,942,555		3,835,591
		Total consumer			6,097,878		6,067,679
			Total loans	$	16,441,444	$	15,896,261

A summary of the changes in the allowance for credit losses was as follows.

		Three Months Ended		Year Ended
		March 31, 2014		December 31, 2013
			($ in Thousands)
Allowance for Loan Losses:
Balance at beginning of period		$	268,315	$	297,409
Provision for loan losses			5,000		10,000
Charge offs			(11,361)		(88,061)
Recoveries			5,962		48,967
	Net charge offs		(5,399)		(39,094)
Balance at end of period		$	267,916	$	268,315
Allowance for Unfunded Commitments:
Balance at beginning of period		$	21,900	$	21,800
Provision for unfunded commitments			-		100
Balance at end of period		$	21,900	$	21,900
Allowance for Credit Losses		$	289,816	$	290,215

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.

The allowance for unfunded commitments is maintained at a level believed by management to be sufficient to absorb estimated probable losses related to unfunded credit facilities (including unfunded loan commitments and letters of credit) and is included in accrued expenses and other liabilities on the consolidated balance sheets. The determination of the appropriate level of the allowance is based upon an evaluation of the unfunded credit facilities, including an assessment of historical commitment utilization experience and credit risk grading of the loan. Net adjustments to the allowance for unfunded commitments are included in provision for credit losses in the consolidated statements of income. See Note 12 for additional information on the allowance for unfunded commitments.

A summary of the changes in the allowance for loan losses by portfolio segment for the three months ended March 31, 2014, 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, 2013	$	104,501	$	19,476	$	1,607	$	58,156	$	23,418	$	32,196	$	2,416	$	26,545	$	268,315
Provision for loan losses		9,593		(97)		374		(3,325)		(2,341)		495		96		205		5,000
Charge offs		(5,334)		(163)		-		(302)		(271)		(3,581)		(307)		(1,403)		(11,361)
Recoveries		2,609		287		-		1,333		158		1,134		194		247		5,962
Balance at Mar 31, 2014	$	111,369	$	19,503	$	1,981	$	55,862	$	20,964	$	30,244	$	2,399	$	25,594	$	267,916

Allowance for loan losses:
Ending balance impaired loans individually evaluated for impairment	$	6,978	$	1,322	$	-	$	3,983	$	203	$	4	$	-	$	259	$	12,749
Ending balance impaired loans collectively evaluated for impairment	$	3,667	$	1,864	$	69	$	4,141	$	1,947	$	13,095	$	448	$	11,829	$	37,060
Total impaired loans	$	10,645	$	3,186	$	69	$	8,124	$	2,150	$	13,099	$	448	$	12,088	$	49,809
Ending balance all other loans collectively evaluated for impairment	$	100,724	$	16,317	$	1,912	$	47,738	$	18,814	$	17,145	$	1,951	$	13,506	$	218,107
Total	$	111,369	$	19,503	$	1,981	$	55,862	$	20,964	$	30,244	$	2,399	$	25,594	$	267,916

Loans:
Ending balance impaired loans individually evaluated for impairment	$	31,526	$	21,580	$	-	$	28,790	$	3,930	$	427	$	-	$	9,966	$	96,219
Ending balance impaired loans collectively evaluated for impairment	$	34,738	$	16,734	$	172	$	50,841	$	5,691	$	31,630	$	1,140	$	57,737	$	198,683
Total impaired loans	$	66,264	$	38,314	$	172	$	79,631	$	9,621	$	32,057	$	1,140	$	67,703	$	294,902
Ending balance all other loans collectively evaluated for impairment	$	5,155,877	$	1,059,775	$	52,328	$	2,921,588	$	959,996	$	1,729,945	$	392,181	$	3,874,852	$	16,146,542
Total	$	5,222,141	$	1,098,089	$	52,500	$	3,001,219	$	969,617	$	1,762,002	$	393,321	$	3,942,555	$	16,441,444

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, 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		12,930		(1,778)		(1,429)		(2,140)		541		(8,213)		(2,127)		12,216		10,000
Charge offs		(35,146)		(6,474)		(206)		(9,846)		(3,375)		(20,629)		(1,389)		(10,996)		(88,061)
Recoveries		28,865		339		218		6,961		5,511		4,212		1,633		1,228		48,967
Balance at Dec 31, 2013	$	104,501	$	19,476	$	1,607	$	58,156	$	23,418	$	32,196	$	2,416	$	26,545	$	268,315

Allowance for loan losses:
Ending balance impaired loans individually evaluated for impairment	$	7,994	$	1,019	$	-	$	3,932	$	254	$	123	$	-	$	315	$	13,637
Ending balance impaired loans collectively evaluated for impairment	$	3,923	$	1,936	$	29	$	3,963	$	2,162	$	13,866	$	487	$	11,872	$	38,238
Total impaired loans	$	11,917	$	2,955	$	29	$	7,895	$	2,416	$	13,989	$	487	$	12,187	$	51,875
Ending balance all other loans collectively evaluated for impairment	$	92,584	$	16,521	$	1,578	$	50,261	$	21,002	$	18,207	$	1,929	$	14,358	$	216,440
Total	$	104,501	$	19,476	$	1,607	$	58,156	$	23,418	$	32,196	$	2,416	$	26,545	$	268,315

Loans:
Ending balance impaired loans individually evaluated for impairment	$	29,343	$	24,744	$	-	$	32,367	$	3,777	$	929	$	-	$	10,526	$	101,686
Ending balance impaired loans collectively evaluated for impairment	$	40,893	$	17,929	$	69	$	50,175	$	6,483	$	33,871	$	1,360	$	56,947	$	207,727
Total impaired loans	$	70,236	$	42,673	$	69	$	82,542	$	10,260	$	34,800	$	1,360	$	67,473	$	309,413
Ending balance all other loans collectively evaluated for impairment	$	4,752,444	$	1,072,042	$	55,414	$	2,856,914	$	885,988	$	1,790,214	$	405,714	$	3,768,118	$	15,586,848
Total	$	4,822,680	$	1,114,715	$	55,483	$	2,939,456	$	896,248	$	1,825,014	$	407,074	$	3,835,591	$	15,896,261

The following table presents commercial loans by credit quality indicator at March 31, 2014.

		Pass		Special Mention		Potential Problem		Impaired		Total
		($ in Thousands)
Commercial and industrial	$	4,923,304	$	123,546	$	109,027	$	66,264	$	5,222,141
Commercial real estate - owner occupied		938,769		56,221		64,785		38,314		1,098,089
Lease financing		46,892		2,371		3,065		172		52,500
Commercial and business lending		5,908,965		182,138		176,877		104,750		6,372,730
Commercial real estate - investor		2,835,903		50,895		34,790		79,631		3,001,219
Real estate construction		951,759		3,367		4,870		9,621		969,617
Commercial real estate lending		3,787,662		54,262		39,660		89,252		3,970,836
Total commercial	$	9,696,627	$	236,400	$	216,537	$	194,002	$	10,343,566

The following table presents commercial loans by credit quality indicator at December 31, 2013.

		Pass		Special Mention		Potential Problem		Impaired		Total
		($ in Thousands)
Commercial and industrial	$	4,485,160	$	153,615	$	113,669	$	70,236	$	4,822,680
Commercial real estate - owner occupied		959,849		55,404		56,789		42,673		1,114,715
Lease financing		52,733		897		1,784		69		55,483
Commercial and business lending		5,497,742		209,916		172,242		112,978		5,992,878
Commercial real estate - investor		2,740,255		64,230		52,429		82,542		2,939,456
Real estate construction		877,911		2,814		5,263		10,260		896,248
Commercial real estate lending		3,618,166		67,044		57,692		92,802		3,835,704
Total commercial	$	9,115,908	$	276,960	$	229,934	$	205,780	$	9,828,582

The following table presents consumer loans by credit quality indicator at March 31, 2014.

		Performing		30-89 Days Past Due		Potential Problem		Impaired		Total
		($ in Thousands)
Home equity	$	1,719,075	$	9,819	$	1,051	$	32,057	$	1,762,002
Installment		390,912		1,269		-		1,140		393,321
Residential mortgage		3,868,263		4,498		2,091		67,703		3,942,555
Total consumer	$	5,978,250	$	15,586	$	3,142	$	100,900	$	6,097,878

The following table presents consumer loans by credit quality indicator at December 31, 2013.

		Performing		30-89 Days Past Due		Potential Problem		Impaired		Total
		($ in Thousands)
Home equity	$	1,777,421	$	10,680	$	2,113	$	34,800	$	1,825,014
Installment		404,514		1,150		50		1,360		407,074
Residential mortgage		3,758,688		6,118		3,312		67,473		3,835,591
Total consumer	$	5,940,623	$	17,948	$	5,475	$	103,633	$	6,067,679

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. Loans are considered past due if the required principal and interest payments have not been received as of the date such payments were due. 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 Corporation 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, 2014.

		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	$	3,484	$	642	$	16	$	4,142	$	5,179,511	$	5,183,653
Commercial real estate - owner occupied		5,292		50		-		5,342		1,066,012		1,071,354
Lease financing		567		-		-		567		51,761		52,328
Commercial and business lending		9,343		692		16		10,051		6,297,284		6,307,335
Commercial real estate - investor		5,582		1,606		-		7,188		2,960,420		2,967,608
Real estate construction		295		384		-		679		962,271		962,950
Commercial real estate lending		5,877		1,990		-		7,867		3,922,691		3,930,558
Total commercial		15,220		2,682		16		17,918		10,219,975		10,237,893
Home equity		8,114		1,705		68		9,887		1,729,630		1,739,517
Installment		1,004		265		586		1,855		390,551		392,406
Residential mortgage		3,968		530		53		4,551		3,889,099		3,893,650
Total consumer		13,086		2,500		707		16,293		6,009,280		6,025,573
Total accruing loans	$	28,306	$	5,182	$	723	$	34,211	$	16,229,255	$	16,263,466

Nonaccrual loans
Commercial and industrial	$	3,395	$	1,613	$	4,131	$	9,139	$	29,349	$	38,488
Commercial real estate - owner occupied		1,040		987		3,641		5,668		21,067		26,735
Lease financing		29		-		10		39		133		172
Commercial and business lending		4,464		2,600		7,782		14,846		50,549		65,395
Commercial real estate - investor		1,832		3,915		17,037		22,784		10,827		33,611
Real estate construction		21		24		2,529		2,574		4,093		6,667
Commercial real estate lending		1,853		3,939		19,566		25,358		14,920		40,278
Total commercial		6,317		6,539		27,348		40,204		65,469		105,673
Home equity		1,824		2,216		11,678		15,718		6,767		22,485
Installment		86		200		133		419		496		915
Residential mortgage		3,817		3,536		24,194		31,547		17,358		48,905
Total consumer		5,727		5,952		36,005		47,684		24,621		72,305
Total nonaccrual loans	$	12,044	$	12,491	$	63,353	$	87,888	$	90,090	$	177,978

Total loans
Commercial and industrial	$	6,879	$	2,255	$	4,147	$	13,281	$	5,208,860	$	5,222,141
Commercial real estate - owner occupied		6,332		1,037		3,641		11,010		1,087,079		1,098,089
Lease financing		596		-		10		606		51,894		52,500
Commercial and business lending		13,807		3,292		7,798		24,897		6,347,833		6,372,730
Commercial real estate - investor		7,414		5,521		17,037		29,972		2,971,247		3,001,219
Real estate construction		316		408		2,529		3,253		966,364		969,617
Commercial real estate lending		7,730		5,929		19,566		33,225		3,937,611		3,970,836
Total commercial		21,537		9,221		27,364		58,122		10,285,444		10,343,566
Home equity		9,938		3,921		11,746		25,605		1,736,397		1,762,002
Installment		1,090		465		719		2,274		391,047		393,321
Residential mortgage		7,785		4,066		24,247		36,098		3,906,457		3,942,555
Total consumer		18,813		8,452		36,712		63,977		6,033,901		6,097,878
Total loans	$	40,350	$	17,673	$	64,076	$	122,099	$	16,319,345	$	16,441,444

* The recorded investment in loans past due 90 days or more and still accruing totaled $723 thousand at March 31, 2014 (the same as the reported balances for the accruing loans noted above).

The following table presents loans by past due status at December 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	$	3,390	$	3,436	$	1,199	$	8,025	$	4,776,936	$	4,784,961
Commercial real estate - owner occupied		1,015		2,091		-		3,106		1,081,945		1,085,051
Lease financing		-		-		-		-		55,414		55,414
Commercial and business lending		4,405		5,527		1,199		11,131		5,914,295		5,925,426
Commercial real estate - investor		9,081		14,134		-		23,215		2,878,645		2,901,860
Real estate construction		836		1,118		-		1,954		887,827		889,781
Commercial real estate lending		9,917		15,252		-		25,169		3,766,472		3,791,641
Total commercial		14,322		20,779		1,199		36,300		9,680,767		9,717,067
Home equity		8,611		2,069		346		11,026		1,788,821		1,799,847
Installment		885		265		637		1,787		404,173		405,960
Residential mortgage		5,253		865		168		6,286		3,781,673		3,787,959
Total consumer		14,749		3,199		1,151		19,099		5,974,667		5,993,766
Total accruing loans	$	29,071	$	23,978	$	2,350	$	55,399	$	15,655,434	$	15,710,833

Nonaccrual loans
Commercial and industrial	$	998	$	1,764	$	9,765	$	12,527	$	25,192	$	37,719
Commercial real estate - owner occupied		2,482		1,724		11,125		15,331		14,333		29,664
Lease financing		-		-		69		69		-		69
Commercial and business lending		3,480		3,488		20,959		27,927		39,525		67,452
Commercial real estate - investor		3,408		899		20,466		24,773		12,823		37,596
Real estate construction		2,376		-		2,267		4,643		1,824		6,467
Commercial real estate lending		5,784		899		22,733		29,416		14,647		44,063
Total commercial		9,264		4,387		43,692		57,343		54,172		111,515
Home equity		1,725		1,635		14,331		17,691		7,476		25,167
Installment		129		24		289		442		672		1,114
Residential mortgage		3,199		3,257		26,201		32,657		14,975		47,632
Total consumer		5,053		4,916		40,821		50,790		23,123		73,913
Total nonaccrual loans	$	14,317	$	9,303	$	84,513	$	108,133	$	77,295	$	185,428

Total loans
Commercial and industrial	$	4,388	$	5,200	$	10,964	$	20,552	$	4,802,128	$	4,822,680
Commercial real estate - owner occupied		3,497		3,815		11,125		18,437		1,096,278		1,114,715
Lease financing		-		-		69		69		55,414		55,483
Commercial and business lending		7,885		9,015		22,158		39,058		5,953,820		5,992,878
Commercial real estate - investor		12,489		15,033		20,466		47,988		2,891,468		2,939,456
Real estate construction		3,212		1,118		2,267		6,597		889,651		896,248
Commercial real estate lending		15,701		16,151		22,733		54,585		3,781,119		3,835,704
Total commercial		23,586		25,166		44,891		93,643		9,734,939		9,828,582
Home equity		10,336		3,704		14,677		28,717		1,796,297		1,825,014
Installment		1,014		289		926		2,229		404,845		407,074
Residential mortgage		8,452		4,122		26,369		38,943		3,796,648		3,835,591
Total consumer		19,802		8,115		41,972		69,889		5,997,790		6,067,679
Total loans	$	43,388	$	33,281	$	86,863	$	163,532	$	15,732,729	$	15,896,261

* The recorded investment in loans past due 90 days or more and still accruing totaled $2 million at December 31, 2013 (the same as the reported balances for the accruing loans noted above).

The following table presents impaired loans at March 31, 2014.

		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	$	56,650	$	62,196	$	10,645	$	58,237	$	347
Commercial real estate - owner occupied		21,746		24,807		3,186		21,918		164
Lease financing		172		10		69		10		-
Commercial and business lending		78,568		87,013		13,900		80,165		511
Commercial real estate - investor		66,402		76,331		8,124		66,761		529
Real estate construction		7,972		11,841		2,150		8,228		43
Commercial real estate lending		74,374		88,172		10,274		74,989		572
Total commercial		152,942		175,185		24,174		155,154		1,083
Home equity		31,742		36,421		13,099		32,014		336
Installment		1,140		1,392		448		1,167		14
Residential mortgage		59,396		63,493		12,088		59,786		416
Total consumer		92,278		101,306		25,635		92,967		766
Total loans	$	245,220	$	276,491	$	49,809	$	248,121	$	1,849

Loans with no related allowance
Commercial and industrial	$	9,614	$	16,994	$	-	$	11,622	$	9
Commercial real estate - owner occupied		16,568		19,084		-		16,786		5
Lease financing		-		-		-		-		-
Commercial and business lending		26,182		36,078		-		28,408		14
Commercial real estate - investor		13,229		17,725		-		13,311		45
Real estate construction		1,649		2,078		-		1,707		3
Commercial real estate lending		14,878		19,803		-		15,018		48
Total commercial		41,060		55,881		-		43,426		62
Home equity		315		315		-		315		3
Installment		-		-		-		-		-
Residential mortgage		8,307		8,426		-		8,353		27
Total consumer		8,622		8,741		-		8,668		30
Total loans	$	49,682	$	64,622	$	-	$	52,094	$	92

Total
Commercial and industrial	$	66,264	$	79,190	$	10,645	$	69,859	$	356
Commercial real estate - owner occupied		38,314		43,891		3,186		38,704		169
Lease financing		172		10		69		10		-
Commercial and business lending		104,750		123,091		13,900		108,573		525
Commercial real estate - investor		79,631		94,056		8,124		80,072		574
Real estate construction		9,621		13,919		2,150		9,935		46
Commercial real estate lending		89,252		107,975		10,274		90,007		620
Total commercial		194,002		231,066		24,174		198,580		1,145
Home equity		32,057		36,736		13,099		32,329		339
Installment		1,140		1,392		448		1,167		14
Residential mortgage		67,703		71,919		12,088		68,139		443
Total consumer		100,900		110,047		25,635		101,635		796
Total loans	$	294,902	$	341,113	$	49,809	$	300,215	$	1,941

*Interest income recognized included $1 million of interest income recognized on accruing restructured loans for the three months ended March 31, 2014.

The following table presents impaired loans at December 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	$	57,857	$	65,443	$	11,917	$	61,000	$	1,741
Commercial real estate - owner occupied		22,651		25,072		2,955		24,549		995
Lease financing		69		69		29		76		-
Commercial and business lending		80,577		90,584		14,901		85,625		2,736
Commercial real estate - investor		64,647		68,228		7,895		68,776		2,735
Real estate construction		8,815		12,535		2,416		9,796		236
Commercial real estate lending		73,462		80,763		10,311		78,572		2,971
Total commercial		154,039		171,347		25,212		164,197		5,707
Home equity		34,707		40,344		13,989		36,623		1,518
Installment		1,360		1,676		487		1,753		100
Residential mortgage		60,157		69,699		12,187		62,211		1,861
Total consumer		96,224		111,719		26,663		100,587		3,479
Total loans	$	250,263	$	283,066	$	51,875	$	264,784	$	9,186

Loans with no related allowance
Commercial and industrial	$	12,379	$	19,556	$	-	$	14,291	$	306
Commercial real estate - owner occupied		20,022		22,831		-		20,602		315
Lease financing		-		-		-		-		-
Commercial and business lending		32,401		42,387		-		34,893		621
Commercial real estate - investor		17,895		25,449		-		19,354		130
Real estate construction		1,445		1,853		-		1,576		13
Commercial real estate lending		19,340		27,302		-		20,930		143
Total commercial		51,741		69,689		-		55,823		764
Home equity		93		92		-		94		2
Installment		-		-		-		-		-
Residential mortgage		7,316		8,847		-		7,321		185
Total consumer		7,409		8,939		-		7,415		187
Total loans	$	59,150	$	78,628	$	-	$	63,238	$	951

Total
Commercial and industrial	$	70,236	$	84,999	$	11,917	$	75,291	$	2,047
Commercial real estate - owner occupied		42,673		47,903		2,955		45,151		1,310
Lease financing		69		69		29		76		-
Commercial and business lending		112,978		132,971		14,901		120,518		3,357
Commercial real estate - investor		82,542		93,677		7,895		88,130		2,865
Real estate construction		10,260		14,388		2,416		11,372		249
Commercial real estate lending		92,802		108,065		10,311		99,502		3,114
Total commercial		205,780		241,036		25,212		220,020		6,471
Home equity		34,800		40,436		13,989		36,717		1,520
Installment		1,360		1,676		487		1,753		100
Residential mortgage		67,473		78,546		12,187		69,532		2,046
Total consumer		103,633		120,658		26,663		108,002		3,666
Total loans	$	309,413	$	361,694	$	51,875	$	328,022	$	10,137

*Interest income recognized included $6 million of interest income recognized on accruing restructured loans for the year ended December 31, 2013.

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 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 $14 million recorded investment in loans modified in a troubled debt restructuring for the three months ended March 31, 2014, of which, $2 million were in accrual status and $12 million were in nonaccrual pending a sustained period of repayment.

As of March 31, 2014 and December 31, 2013, there were $74 million and $60 million, respectively, of nonaccrual restructured loans, and $117 million and $124 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, 2014				December 31, 2013
		Performing Restructured Loans		Nonaccrual Restructured Loans *		Performing Restructured Loans		Nonaccrual Restructured Loans *
		($ in Thousands)
Commercial and industrial	$	27,776	$	8,781	$	32,517	$	6,900
Commercial real estate - owner occupied		11,579		15,697		13,009		10,999
Commercial real estate - investor		46,020		14,619		44,946		18,069
Real estate construction		2,954		2,558		3,793		2,065
Home equity		9,572		7,785		9,633		5,419
Installment		225		419		246		451
Residential mortgage		18,798		24,372		19,841		15,682
Total	$	116,924	$	74,231	$	123,985	$	59,585

* 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, 2014 and 2013, and the recorded investment and unpaid principal balance as of March 31, 2014 and 2013.

	Three Months Ended March 31, 2014					Three Months Ended March 31, 2013
	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	8	$	3,446	$	7,218	22	$	2,844	$	5,315
Commercial real estate - owner occupied	4		5,298		5,781	3		2,217		2,228
Commercial real estate - investor	4		1,643		1,676	5		2,035		2,087
Real estate construction	―		―		―	5		1,960		1,980
Home equity	30		935		1,218	28		1,301		1,385
Installment	1		10		20	1		175		175
Residential mortgage	21		2,750		2,920	25		1,564		1,842
Total	68	$	14,082	$	18,833	89	$	12,096	$	15,012

(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, 2014, 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 three months ended March 31, 2014.

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, 2014 and 2013, as well as the recorded investment in these restructured loans as of March 31, 2014 and 2013.

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.