Note 3. Loans Receivable, Net

The following schedules summarize the activity in the ALLL on a portfolio class basis:



	Three Months ended March 31, 2013
(Dollars in thousands)	Total			Residential Real Estate		Commercial Real Estate		Other Commercial		Home Equity		Other Consumer
Allowance for loan and lease losses
Balance at beginning of period	$	130,854		15,482		74,398		21,567		10,659		8,748
Provision for loan losses	2,100			23		(952	)	1,699		1,457		(127	)
Charge-offs	(3,614		)	(177	)	(765	)	(1,158	)	(1,338	)	(176	)
Recoveries	1,495			83		654		373		55		330
Balance at end of period	$	130,835		15,411		73,335		22,481		10,833		8,775



	Three Months ended March 31, 2012
(Dollars in thousands)	Total			Residential Real Estate		Commercial Real Estate		Other Commercial		Home Equity		Other Consumer
Allowance for loan and lease losses
Balance at beginning of period	$	137,516		17,227		76,920		20,833		13,616		8,920
Provision for loan losses	8,625			3,530		1,778		2,373		737		207
Charge-offs	(11,058		)	(1,849	)	(6,123	)	(1,283	)	(1,006	)	(797	)
Recoveries	1,503			95		665		521		17		205
Balance at end of period	$	136,586		19,003		73,240		22,444		13,364		8,535

The following schedules disclose the ALLL and loans receivable on a portfolio class basis:



	March 31, 2013
(Dollars in thousands)	Total		Residential Real Estate	Commercial Real Estate	Other Commercial	Home Equity	Other Consumer
Allowance for loan and lease losses
Individually evaluated for impairment	$	11,601	1,144	5,598	3,302	270	1,287
Collectively evaluated for impairment	119,234		14,267	67,737	19,179	10,563	7,488
Total allowance for loan and lease losses	$	130,835	15,411	73,335	22,481	10,833	8,775
Loans receivable
Individually evaluated for impairment	$	193,856	24,944	121,356	32,640	9,419	5,497
Collectively evaluated for impairment	3,209,989		488,840	1,554,786	598,850	378,444	189,069
Total loans receivable	$	3,403,845	513,784	1,676,142	631,490	387,863	194,566



	December 31, 2012
(Dollars in thousands)	Total		Residential Real Estate	Commercial Real Estate	Other Commercial	Home Equity	Other Consumer
Allowance for loan and lease losses
Individually evaluated for impairment	$	15,534	1,680	7,716	3,859	870	1,409
Collectively evaluated for impairment	115,320		13,802	66,682	17,708	9,789	7,339
Total allowance for loan and lease losses	$	130,854	15,482	74,398	21,567	10,659	8,748
Loans receivable
Individually evaluated for impairment	$	201,735	25,862	125,282	33,593	11,074	5,924
Collectively evaluated for impairment	3,195,690		490,605	1,530,226	589,804	392,851	192,204
Total loans receivable	$	3,397,425	516,467	1,655,508	623,397	403,925	198,128

Substantially all of the Company’s loan receivables are with customers in the Company’s geographic market areas. Although the Company has a diversified loan portfolio, a substantial portion of its customers’ ability to honor their obligations is dependent upon the economic performance in the Company’s market areas. Net deferred fees, costs, premiums, and discounts of $1,350,000 and $1,379,000 were included in the loans receivable balance at March 31, 2013 and December 31, 2012, respectively.

The following schedules disclose the impaired loans by portfolio class basis:



	At or for the Three Months ended March 31, 2013
(Dollars in thousands)	Total		Residential Real Estate	Commercial Real Estate	Other Commercial	Home Equity	Other Consumer
Loans with a specific valuation allowance
Recorded balance	$	55,215	6,754	23,965	20,521	602	3,373
Unpaid principal balance	62,209		6,868	30,710	20,593	615	3,423
Specific valuation allowance	11,601		1,144	5,598	3,302	270	1,287
Average balance	58,987		7,044	26,780	20,863	978	3,322
Loans without a specific valuation allowance
Recorded balance	$	138,641	18,190	97,391	12,119	8,817	2,124
Unpaid principal balance	159,062		19,275	113,126	14,415	10,082	2,164
Average balance	138,807		18,359	96,539	12,253	9,268	2,388
Totals
Recorded balance	$	193,856	24,944	121,356	32,640	9,419	5,497
Unpaid principal balance	221,271		26,143	143,836	35,008	10,697	5,587
Specific valuation allowance	11,601		1,144	5,598	3,302	270	1,287
Average balance	197,794		25,403	123,319	33,116	10,246	5,710



	At or for the Year ended December 31, 2012
(Dollars in thousands)	Total		Residential Real Estate	Commercial Real Estate	Other Commercial	Home Equity	Other Consumer
Loans with a specific valuation allowance
Recorded balance	$	62,759	7,334	29,595	21,205	1,354	3,271
Unpaid principal balance	70,261		7,459	36,887	21,278	1,362	3,275
Specific valuation allowance	15,534		1,680	7,716	3,859	870	1,409
Average balance	76,656		12,797	36,164	22,665	1,390	3,640
Loans without a specific valuation allowance
Recorded balance	$	138,976	18,528	95,687	12,388	9,720	2,653
Unpaid principal balance	149,412		19,613	102,798	14,318	9,965	2,718
Average balance	162,505		16,034	111,554	19,733	11,993	3,191
Totals
Recorded balance	$	201,735	25,862	125,282	33,593	11,074	5,924
Unpaid principal balance	219,673		27,072	139,685	35,596	11,327	5,993
Specific valuation allowance	15,534		1,680	7,716	3,859	870	1,409
Average balance	239,161		28,831	147,718	42,398	13,383	6,831

Interest income recognized on impaired loans for the periods ended March 31, 2013 and December 31, 2012 was not significant.

The following is a loans receivable aging analysis on a portfolio class basis:



	March 31, 2013
(Dollars in thousands)	Total		Residential Real Estate	Commercial Real Estate	Other Commercial	Home Equity	Other Consumer
Accruing loans 30-59 days past due	$	24,925	6,528	9,720	4,465	1,921	2,291
Accruing loans 60-89 days past due	7,353		148	5,286	949	506	464
Accruing loans 90 days or more past due	563		—	262	—	249	52
Non-accrual loans	90,856		13,023	53,173	11,964	10,276	2,420
Total past due and non-accrual loans	123,697		19,699	68,441	17,378	12,952	5,227
Current loans receivable	3,280,148		494,085	1,607,701	614,112	374,911	189,339
Total loans receivable	$	3,403,845	513,784	1,676,142	631,490	387,863	194,566



	December 31, 2012
(Dollars in thousands)	Total		Residential Real Estate	Commercial Real Estate	Other Commercial	Home Equity	Other Consumer
Accruing loans 30-59 days past due	$	17,454	3,897	7,424	2,020	2,872	1,241
Accruing loans 60-89 days past due	9,643		1,870	3,745	645	2,980	403
Accruing loans 90 days or more past due	1,479		451	594	197	188	49
Non-accrual loans	96,933		14,237	55,687	13,200	11,241	2,568
Total past due and non-accrual loans	125,509		20,455	67,450	16,062	17,281	4,261
Current loans receivable	3,271,916		496,012	1,588,058	607,335	386,644	193,867
Total loans receivable	$	3,397,425	516,467	1,655,508	623,397	403,925	198,128

The following is a summary of the TDRs that occurred during the periods presented and the TDRs that occurred within the previous twelve months that subsequently defaulted during the periods presented on a portfolio class basis:



	Three Months ended March 31, 2013
(Dollars in thousands)	Total		Residential Real Estate	Commercial Real Estate	Other Commercial	Home Equity	Other Consumer
Troubled debt restructurings
Number of loans	24		7	9	7	—	1
Pre-modification recorded balance	$	6,250	1,358	3,316	1,505	—	71
Post-modification recorded balance	$	6,591	1,699	3,316	1,505	—	71
Troubled debt restructurings that subsequently defaulted
Number of loans	5		—	3	1	—	1
Recorded balance	$	1,109	—	1,052	12	—	45



	Three Months ended March 31, 2012
(Dollars in thousands)	Total		Residential Real Estate	Commercial Real Estate	Other Commercial	Home Equity	Other Consumer
Troubled debt restructurings
Number of loans	56		3	25	19	6	3
Pre-modification recorded balance	$	16,526	359	11,110	4,123	785	149
Post-modification recorded balance	$	15,819	359	10,393	4,133	785	149
Troubled debt restructurings that subsequently defaulted
Number of loans	15		—	7	4	2	2
Recorded balance	$	4,484	—	3,037	790	599	58

For the three months ended March 31, 2013 and 2012, the majority of TDRs occurring in most loan classes was a result of an extension of the maturity date which aggregated 43 percent and 28 percent, respectively, of total TDRs. For commercial real estate, the class with the largest dollar amount of TDRs, approximately 29 percent and 20 percent, respectively, was a result of an extension of the maturity date and 30 percent and 3 percent, respectively, was due to a combination of an interest rate reduction, extension of the maturity date, or reduction in the face amount.

In addition to the TDRs that occurred during the period provided in the preceding table, the Company had TDRs with pre-modification loan balances of $7,186,000 and $15,550,000 for the three months ended March 31, 2013 and 2012, respectively, for which other real estate owned ("OREO") was received in full or partial satisfaction of the loans. The majority of such TDRs for both periods was in commercial real estate.