The period end loan composition was as follows.

					September 30,		December 31,
					2014		2013
					($ in Thousands)
Commercial and industrial				$	5,603,899	$	4,822,680
Commercial real estate - owner occupied					1,014,335		1,114,715
Lease financing					52,600		55,483
	Commercial and business lending				6,670,834		5,992,878
Commercial real estate - investor					3,043,361		2,939,456
Real estate construction					982,426		896,248
	Commercial real estate lending				4,025,787		3,835,704
		Total commercial			10,696,621		9,828,582
Home equity					1,676,525		1,825,014
Installment and credit cards					459,682		407,074
Residential mortgage					4,326,262		3,835,591
		Total consumer			6,462,469		6,067,679
			Total loans	$	17,159,090	$	15,896,261

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

		Nine Months Ended		Year Ended
		September 30, 2014		December 31, 2013
			($ in Thousands)
Allowance for Loan Losses:
Balance at beginning of period		$	268,315	$	297,409
Provision for loan losses			8,500		10,000
Charge offs			(35,318)		(88,061)
Recoveries			24,765		48,967
	Net charge offs		(10,553)		(39,094)
Balance at end of period		$	266,262	$	268,315
Allowance for Unfunded Commitments:
Balance at beginning of period		$	21,900	$	21,800
Provision for unfunded commitments			2,500		100
Balance at end of period		$	24,400	$	21,900
Allowance for Credit Losses		$	290,662	$	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 for unfunded commitments 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 nine months ended September 30, 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 and credit cards		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		18,700		1,098		777		(14,292)		(3,831)		1,278		3,486		1,284		8,500
Charge offs		(11,421)		(2,963)		(29)		(4,358)		(1,761)		(9,713)		(1,751)		(3,322)		(35,318)
Recoveries		9,501		1,427		6		9,693		503		2,546		481		608		24,765
Balance at Sep 30, 2014	$	121,281	$	19,038	$	2,361	$	49,199	$	18,329	$	26,307	$	4,632	$	25,115	$	266,262

Allowance for loan losses:
Ending balance impaired loans individually evaluated for impairment	$	14,006	$	1,672	$	735	$	1,829	$	1,140	$	11	$	-	$	588	$	19,981
Ending balance impaired loans collectively evaluated for impairment	$	3,590	$	2,404	$	4	$	2,429	$	1,021	$	12,480	$	339	$	11,503	$	33,770
Total impaired loans	$	17,596	$	4,076	$	739	$	4,258	$	2,161	$	12,491	$	339	$	12,091	$	53,751
Ending balance all other loans collectively evaluated for impairment	$	103,685	$	14,962	$	1,622	$	44,941	$	16,168	$	13,816	$	4,293	$	13,024	$	212,511
Total	$	121,281	$	19,038	$	2,361	$	49,199	$	18,329	$	26,307	$	4,632	$	25,115	$	266,262

Loans:
Ending balance impaired loans individually evaluated for impairment	$	45,242	$	17,927	$	1,938	$	21,204	$	6,026	$	1,025	$	-	$	10,390	$	103,752
Ending balance impaired loans collectively evaluated for impairment	$	42,856	$	17,987	$	9	$	28,342	$	2,966	$	30,818	$	1,759	$	60,252	$	184,989
Total impaired loans	$	88,098	$	35,914	$	1,947	$	49,546	$	8,992	$	31,843	$	1,759	$	70,642	$	288,741
Ending balance all other loans collectively evaluated for impairment	$	5,515,801	$	978,421	$	50,653	$	2,993,815	$	973,434	$	1,644,682	$	457,923	$	4,255,620	$	16,870,349
Total	$	5,603,899	$	1,014,335	$	52,600	$	3,043,361	$	982,426	$	1,676,525	$	459,682	$	4,326,262	$	17,159,090

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 September 30, 2014.

		Pass		Special Mention		Potential Problem		Impaired		Total
		($ in Thousands)
Commercial and industrial	$	5,268,521	$	113,864	$	133,416	$	88,098	$	5,603,899
Commercial real estate - owner occupied		900,306		29,107		49,008		35,914		1,014,335
Lease financing		45,506		1,360		3,787		1,947		52,600
Commercial and business lending		6,214,333		144,331		186,211		125,959		6,670,834
Commercial real estate - investor		2,930,817		34,524		28,474		49,546		3,043,361
Real estate construction		967,914		3,293		2,227		8,992		982,426
Commercial real estate lending		3,898,731		37,817		30,701		58,538		4,025,787
Total commercial	$	10,113,064	$	182,148	$	216,912	$	184,497	$	10,696,621

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 September 30, 2014.

		Performing		30-89 Days Past Due		Potential Problem		Impaired		Total
		($ in Thousands)
Home equity	$	1,633,033	$	10,738	$	911	$	31,843	$	1,676,525
Installment and credit cards		456,101		1,818		4		1,759		459,682
Residential mortgage		4,250,223		3,231		2,166		70,642		4,326,262
Total consumer	$	6,339,357	$	15,787	$	3,081	$	104,244	$	6,462,469

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 credit 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 September 30, 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	$	2,035	$	1,912	$	269	$	4,216	$	5,548,540	$	5,552,756
Commercial real estate - owner occupied		1,024		1,651		-		2,675		987,320		989,995
Lease financing		-		-		-		-		50,653		50,653
Commercial and business lending		3,059		3,563		269		6,891		6,586,513		6,593,404
Commercial real estate - investor		15,869		-		-		15,869		3,002,386		3,018,255
Real estate construction		299		100		-		399		973,840		974,239
Commercial real estate lending		16,168		100		-		16,268		3,976,226		3,992,494
Total commercial		19,227		3,663		269		23,159		10,562,739		10,585,898
Home equity		7,999		2,739		-		10,738		1,644,526		1,655,264
Installment and credit cards		1,106		712		1,369		3,187		455,842		459,029
Residential mortgage		2,944		287		52		3,283		4,271,478		4,274,761
Total consumer		12,049		3,738		1,421		17,208		6,371,846		6,389,054
Total accruing loans	$	31,276	$	7,401	$	1,690	$	40,367	$	16,934,585	$	16,974,952

Nonaccrual loans
Commercial and industrial	$	2,061	$	1,254	$	7,633	$	10,948	$	40,195	$	51,143
Commercial real estate - owner occupied		429		582		10,159		11,170		13,170		24,340
Lease financing		-		-		550		550		1,397		1,947
Commercial and business lending		2,490		1,836		18,342		22,668		54,762		77,430
Commercial real estate - investor		140		685		8,418		9,243		15,863		25,106
Real estate construction		64		56		1,061		1,181		7,006		8,187
Commercial real estate lending		204		741		9,479		10,424		22,869		33,293
Total commercial		2,694		2,577		27,821		33,092		77,631		110,723
Home equity		1,606		2,067		10,607		14,280		6,981		21,261
Installment and credit cards		57		49		138		244		409		653
Residential mortgage		3,934		2,657		22,117		28,708		22,793		51,501
Total consumer		5,597		4,773		32,862		43,232		30,183		73,415
Total nonaccrual loans **	$	8,291	$	7,350	$	60,683	$	76,324	$	107,814	$	184,138

Total loans
Commercial and industrial	$	4,096	$	3,166	$	7,902	$	15,164	$	5,588,735	$	5,603,899
Commercial real estate - owner occupied		1,453		2,233		10,159		13,845		1,000,490		1,014,335
Lease financing		-		-		550		550		52,050		52,600
Commercial and business lending		5,549		5,399		18,611		29,559		6,641,275		6,670,834
Commercial real estate - investor		16,009		685		8,418		25,112		3,018,249		3,043,361
Real estate construction		363		156		1,061		1,580		980,846		982,426
Commercial real estate lending		16,372		841		9,479		26,692		3,999,095		4,025,787
Total commercial		21,921		6,240		28,090		56,251		10,640,370		10,696,621
Home equity		9,605		4,806		10,607		25,018		1,651,507		1,676,525
Installment and credit cards		1,163		761		1,507		3,431		456,251		459,682
Residential mortgage		6,878		2,944		22,169		31,991		4,294,271		4,326,262
Total consumer		17,646		8,511		34,283		60,440		6,402,029		6,462,469
Total loans	$	39,567	$	14,751	$	62,373	$	116,691	$	17,042,399	$	17,159,090

* The recorded investment in loans past due 90 days or more and still accruing totaled $2 million at September 30, 2014 (the same as the reported balances for the accruing loans noted above). ** The percent of nonaccrual loans which are current was 59% at September 30, 2014.

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 percent of nonaccrual loans which are current was 42% at December 31, 2013.

The following table presents impaired loans at September 30, 2014.

		Recorded Investment		Unpaid Principal Balance		Related Allowance		YTD Average Recorded Investment		YTD Interest Income Recognized^(a)
Loans with a related allowance		($ in Thousands)
Commercial and industrial	$	74,410	$	76,852	$	17,596	$	74,470	$	2,548
Commercial real estate - owner occupied		23,250		25,849		4,076		24,412		585
Lease financing		1,946		1,946		739		2,074		-
Commercial and business lending		99,606		104,647		22,411		100,956		3,133
Commercial real estate - investor		38,566		42,836		4,258		40,288		988
Real estate construction		5,778		8,576		2,161		6,702		158
Commercial real estate lending		44,344		51,412		6,419		46,990		1,146
Total commercial		143,950		156,059		28,830		147,946		4,279
Home equity		30,996		34,392		12,491		31,842		1,105
Installment and credit cards		1,759		1,979		339		1,864		41
Residential mortgage		62,916		67,457		12,091		63,920		1,526
Total consumer		95,671		103,828		24,921		97,626		2,672
Total loans	$	239,621	$	259,887	$	53,751	$	245,572	$	6,951

Loans with no related allowance
Commercial and industrial	$	13,688	$	21,230	$	-	$	16,781	$	46
Commercial real estate - owner occupied		12,664		14,996		-		13,775		36
Lease financing		1		-		-		-		-
Commercial and business lending		26,353		36,226		-		30,556		82
Commercial real estate - investor		10,980		17,169		-		12,556		133
Real estate construction		3,214		3,904		-		3,313		-
Commercial real estate lending		14,194		21,073		-		15,869		133
Total commercial		40,547		57,299		-		46,425		215
Home equity		847		859		-		864		15
Installment and credit cards		-		-		-		-		-
Residential mortgage		7,726		7,845		-		7,774		104
Total consumer		8,573		8,704		-		8,638		119
Total loans	$	49,120	$	66,003	$	-	$	55,063	$	334

Total
Commercial and industrial	$	88,098	$	98,082	$	17,596	$	91,251	$	2,594
Commercial real estate - owner occupied		35,914		40,845		4,076		38,187		621
Lease financing		1,947		1,946		739		2,074		-
Commercial and business lending		125,959		140,873		22,411		131,512		3,215
Commercial real estate - investor		49,546		60,005		4,258		52,844		1,121
Real estate construction		8,992		12,480		2,161		10,015		158
Commercial real estate lending		58,538		72,485		6,419		62,859		1,279
Total commercial		184,497		213,358		28,830		194,371		4,494
Home equity		31,843		35,251		12,491		32,706		1,120
Installment and credit cards		1,759		1,979		339		1,864		41
Residential mortgage		70,642		75,302		12,091		71,694		1,630
Total consumer		104,244		112,532		24,921		106,264		2,791
Total loans^(b)	$	288,741	$	325,890	$	53,751	$	300,635	$	7,285

(a) Interest income recognized included $4 million of interest income recognized on accruing restructured loans for the nine months ended September 30, 2014.
(b) The implied fair value mark on all impaired loans at September 30, 2014, was 72% of their unpaid principal balance. The fair value mark is calculated as the recorded investment, net of the related allowance, divided by the unpaid principal balance.

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 ^(a)
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 ^(b)	$	309,413	$	361,694	$	51,875	$	328,022	$	10,137

(a) Interest income recognized included $6 million of interest income recognized on accruing restructured loans for the year ended December 31, 2013.
(b) The implied fair value mark on all impaired loans at December 31, 2013, was 71% of their unpaid principal balance. The fair value mark is calculated as the recorded investment, net of the related allowance, divided by the unpaid principal balance.

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 repayment 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 $26 million recorded investment in loans modified in a troubled debt restructuring for the nine months ended September 30, 2014, of which $10 million were in accrual status and $16 million were in nonaccrual pending a sustained period of repayment.

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.

		September 30, 2014				December 31, 2013
		Performing Restructured Loans		Nonaccrual Restructured Loans *		Performing Restructured Loans		Nonaccrual Restructured Loans *
		($ in Thousands)
Commercial and industrial	$	36,956	$	4,759	$	32,517	$	6,900
Commercial real estate - owner occupied		11,574		8,031		13,009		10,999
Commercial real estate - investor		24,439		17,472		44,946		18,069
Real estate construction		805		2,833		3,793		2,065
Home equity		10,582		6,729		9,633		5,419
Installment and credit cards		1,106		230		246		451
Residential mortgage		19,141		23,260		19,841		15,682
Total	$	104,603	$	63,314	$	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 and nine months ended September 30, 2014, and the recorded investment and unpaid principal balance as of September 30, 2014.

	Three Months Ended September 30, 2014					Nine Months Ended September 30, 2014
	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	10	$	7,383	$	7,384	13	$	7,695	$	7,707
Commercial real estate - owner occupied	―		―		―	2		1,123		1,260
Commercial real estate - investor	3		5,603		5,918	4		6,096		6,425
Real estate construction	1		8		8	2		14		14
Home equity	42		1,428		1,486	94		3,407		3,593
Installment and credit cards	2		25		25	3		34		45
Residential mortgage	45		4,057		4,347	85		8,004		8,555
Total	103	$	18,504	$	19,168	203	$	26,373	$	27,599

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

The following table provides the number of loans modified in a troubled debt restructuring by loan portfolio during the three and nine months ended September 30, 2013, and the recorded investment and unpaid principal balance as of September 30, 2013.

	Three Months Ended September 30, 2013					Nine Months Ended September 30, 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	19	$	5,479	$	6,384	58	$	11,379	$	14,028
Commercial real estate - owner occupied	7		3,373		3,488	17		9,313		9,596
Commercial real estate - investor	10		1,222		1,304	18		5,013		5,320
Real estate construction	3		227		248	9		2,006		2,084
Home equity	16		933		985	74		4,149		4,554
Installment	―		―		―	2		187		193
Residential mortgage	19		1,664		1,826	71		6,744		7,619
Total	74	$	12,898	$	14,235	249	$	38,791	$	43,394

(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 and nine months ended September 30, 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 for the three and nine months ended September 30, 2014, primarily included maturity date extensions, interest rate concessions, payment schedule modifications, non-reaffirmed Chapter 7 bankruptcies, or a combination of these concessions.

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 and nine months ended September 30, 2014, as well as the recorded investment in these restructured loans as of September 30, 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 and nine months ended September 30, 2013, as well as the recorded investment in these restructured loans as of September 30, 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.