Basis Of Presentation (Tables)

9 Months Ended

Sep. 30, 2011

Basis Of Presentation [Abstract]

Restated Financial Statement Line Items And Regulatory Capital Ratios

Effect on Consolidated Condensed Balance Sheets
	September 30, 2011
	As Previously Reported		As Restated		Effect of Change
Allowance for loan losses	$	100,248	$	107,310	$	7,062
Net loans		4,580,327		4,573,265		(7,062	)
Other assets		161,501		163,973		2,472
Total assets		7,099,688		7,095,098		(4,590	)
Retained earnings		434,711		430,121		(4,590	)
Total stockholders' equity		759,643		755,053		(4,590	)
Total liabilities and stockholders' equity		7,099,688		7,095,098		(4,590	)

Effect on Consolidated Condensed Statements of Income
	Three months ended September 30, 2011
	As Previously Reported			As Restated			Effect of Change
Provision for loan losses	$	18,525		$	16,438		$	(2,087	)
Net interest income after provision for loan losses		49,095			51,182			2,087
OREO devaluations		(1,688	)		(588	)		1,100
Other income		16,927			18,027			1,100
Income before income taxes		23,888			27,075			3,187
Income taxes		5,579			6,694			1,115
Net income		18,309			20,381			2,072
Net income available to common shareholders		16,845			18,917			2,072
Earnings per common share
Basic	$	1.09		$	1.23		$	0.14
Diluted	$	1.09		$	1.23		$	0.14

Effect on Consolidated Condensed Statements of Income
	Nine months ended September 30, 2011
	As Previously Reported			As Restated			Effect of Change
Provision for loan losses	$	55,925		$	43,054		$	(12,871	)
Net interest income after provision for loan losses		151,030			163,901			12,871
OREO devaluations		(11,339	)		(6,478	)		4,861
Other income		43,334			48,195			4,861
Income before income taxes		80,874			98,606			17,732
Income taxes		20,870			27,076			6,206
Net income		60,004			71,530			11,526
Net income available to common shareholders		55,612			67,138			11,526
Earnings per common share
Basic	$	3.61		$	4.36		$	0.75
Diluted	$	3.61		$	4.36		$	0.75

Effect on Consolidated Condensed Statements of Changes in Stockholders' Equity
	Nine months ended September 30, 2011
	As Previously Reported		As Restated		Effect of Change
Retained earnings, December 31, 2010	$	422,458	$	406,342	$	(16,116	)
Net income		60,004		71,530		11,526
Total comprehensive income		60,996		72,522		11,526
Retained earnings, September 30, 2011		434,711		430,121		(4,590	)

Effect on Consolidated Condensed Statements of Cash Flows
	Nine months ended September 30, 2011
	As Previously Reported			As Restated			Effect of Change
Net income	$	60,004		$	71,530		$	11,526
Provision for loan losses		55,925			43,054			(12,871	)
OREO devaluations		11,339			6,478			(4,861	)
(Increase) in other assets		(41,662	)		(35,456	)		6,206

Effect on Park National Corporation's Capital Ratios
	September 30, 2011
	As Previously Reported			As Restated			Effect of Change
Tier 1 Leverage Ratio		9.73	%		9.67	%		-0.06	%
Tier 1 Risk-based Capital Ratio		14.04	%		13.96	%		-0.08	%
Total Risk-based Capital Ratio		16.52	%		16.44	%		-0.08	%