Allowance for Loan Losses, Allowance for Losses on Lending-Related Commitments and Impaired Loans (Tables)

9 Months Ended

Sep. 30, 2012

Schedule Of Aging Of The Company's Loan Portfolio

The tables below show the aging of the Company’s loan portfolio at September 30, 2012, December 31, 2011 and September 30, 2011:



As of September 30, 2012			90+ days and still accruing		60-89 days past due		30-59 days past due
(Dollars in thousands)	Nonaccrual								Current		Total Loans
Loan Balances:
Commercial
Commercial and industrial	$	15,163	$	—	$	5,985	$	16,631	$	1,518,596	$	1,556,375
Franchise	1,792		—		—		—		177,914		179,706
Mortgage warehouse lines of credit	—		—		—		—		225,295		225,295
Community Advantage—homeowners association	—		—		—		—		73,881		73,881
Aircraft	428		—		—		150		20,866		21,444
Asset-based lending	328		—		1,211		5,556		525,966		533,061
Municipal	—		—		—		—		90,404		90,404
Leases	—		—		—		—		83,351		83,351
Other	—		—		—		—		1,576		1,576
Purchased non-covered commercial ⁽¹⁾	—		499		—		—		5,461		5,960
Total commercial	17,711		499		7,196		22,337		2,723,310		2,771,053
Commercial real-estate:
Residential construction	2,141		—		3,008		—		39,106		44,255
Commercial construction	3,315		—		163		13,072		152,993		169,543
Land	10,629		—		3,033		3,017		116,807		133,486
Office	6,185		—		5,717		7,237		565,182		584,321
Industrial	1,885		—		645		1,681		570,114		574,325
Retail	10,133		—		1,853		5,617		543,066		560,669
Multi-family	3,314		—		3,062		—		357,047		363,423
Mixed use and other	20,859		—		9,779		14,990		1,175,222		1,220,850
Purchased non-covered commercial real-estate ⁽¹⁾	—		1,066		150		389		47,235		48,840
Total commercial real-estate	58,461		1,066		27,410		46,003		3,566,772		3,699,712
Home equity	11,504		—		5,905		5,642		784,541		807,592
Residential real estate	15,393		—		3,281		2,637		354,711		376,022
Purchased non-covered residential real estate ⁽¹⁾	—		—		—		—		656		656
Premium finance receivables
Commercial insurance loans	7,488		5,533		5,881		14,369		1,949,674		1,982,945
Life insurance loans	29		—		—		—		1,128,559		1,128,588
Purchased life insurance loans ⁽¹⁾	—		—		—		—		537,032		537,032
Indirect consumer	72		215		74		344		76,673		77,378
Consumer and other	1,485		—		429		849		106,092		108,855
Purchased non-covered consumer and other ⁽¹⁾	—		—		—		—		67		67
Total loans, net of unearned income, excluding covered loans	$	112,143	$	7,313	$	50,176	$	92,181	$	11,228,087	$	11,489,900
Covered loans	910		129,257		6,521		14,571		506,266		657,525
Total loans, net of unearned income	$	113,053	$	136,570	$	56,697	$	106,752	$	11,734,353	$	12,147,425


(1)	Purchased loans represent loans acquired with evidence of credit quality deterioration since origination, in accordance with ASC 310-30. Loan agings are based upon contractually required payments.



As of December 31, 2011			90+ days and still accruing		60-89 days past due		30-59 days past due
(Dollars in thousands)	Nonaccrual								Current		Total Loans
Loan Balances:
Commercial
Commercial and industrial	$	16,154	$	—	$	7,496	$	15,797	$	1,411,004	$	1,450,451
Franchise	1,792		—		—		—		140,983		142,775
Mortgage warehouse lines of credit	—		—		—		—		180,450		180,450
Community Advantage—homeowners association	—		—		—		—		77,504		77,504
Aircraft	—		—		709		170		19,518		20,397
Asset-based lending	1,072		—		749		11,026		452,890		465,737
Municipal	—		—		—		—		78,319		78,319
Leases	—		—		—		431		71,703		72,134
Other	—		—		—		—		2,125		2,125
Purchased non-covered commercial ⁽¹⁾	—		589		74		—		7,758		8,421
Total commercial	19,018		589		9,028		27,424		2,442,254		2,498,313
Commercial real-estate
Residential construction	1,993		—		4,982		1,721		57,115		65,811
Commercial construction	2,158		—		—		150		167,568		169,876
Land	31,547		—		4,100		6,772		136,112		178,531
Office	10,614		—		2,622		930		540,280		554,446
Industrial	2,002		—		508		4,863		548,429		555,802
Retail	5,366		—		5,268		8,651		517,444		536,729
Multi-family	4,736		—		3,880		347		305,594		314,557
Mixed use and other	8,092		—		7,163		20,814		1,050,585		1,086,654
Purchased non-covered commercial real-estate ⁽¹⁾	—		2,198		—		252		49,405		51,855
Total commercial real-estate	66,508		2,198		28,523		44,500		3,372,532		3,514,261
Home equity	14,164		—		1,351		3,262		843,568		862,345
Residential real estate	6,619		—		2,343		3,112		337,522		349,596
Purchased non-covered residential real estate ⁽¹⁾	—		—		—		—		693		693
Premium finance receivables
Commercial insurance loans	7,755		5,281		3,850		13,787		1,381,781		1,412,454
Life insurance loans	54		—		—		423		1,096,285		1,096,762
Purchased life insurance loans ⁽¹⁾	—		—		—		—		598,463		598,463
Indirect consumer	138		314		113		551		63,429		64,545
Consumer and other	233		—		170		1,070		122,393		123,866
Purchased non-covered consumer and other ⁽¹⁾	—		—		—		2		77		79
Total loans, net of unearned income, excluding covered loans	$	114,489	$	8,382	$	45,378	$	94,131	$	10,258,997	$	10,521,377
Covered loans	—		174,727		25,507		24,799		426,335		651,368
Total loans, net of unearned income	$	114,489	$	183,109	$	70,885	$	118,930	$	10,685,332	$	11,172,745


(1)	Purchased loans represent loans acquired with evidence of credit quality deterioration since origination, in accordance with ASC 310-30. Loan agings are based upon contractually required payments.



As of September 30, 2011			90+ days and still accruing		60-89 days past due		30-59 days past due
(Dollars in thousands)	Nonaccrual								Current		Total Loans
Loan Balances:
Commercial
Commercial and industrial	$	21,055	$	—	$	13,691	$	9,748	$	1,370,221	$	1,414,715
Franchise	1,792		—		—		—		125,062		126,854
Mortgage warehouse lines of credit	—		—		—		—		132,425		132,425
Community Advantage—homeowners association	—		—		—		—		74,281		74,281
Aircraft	—		—		—		53		18,027		18,080
Asset-based lending	1,989		—		210		—		417,538		419,737
Municipal	—		—		—		—		74,723		74,723
Leases	—		—		—		—		66,671		66,671
Other	—		—		—		—		2,044		2,044
Purchased non-covered commercial ⁽¹⁾	—		616		—		—		6,952		7,568
Total commercial	24,836		616		13,901		9,801		2,287,944		2,337,098
Commercial real-estate
Residential construction	1,358		1,105		1,532		4,896		63,050		71,941
Commercial construction	2,860		—		—		823		156,738		160,421
Land	31,072		—		2,661		8,935		156,462		199,130
Office	15,432		—		2,079		63		516,356		533,930
Industrial	2,160		—		294		2,427		533,367		538,248
Retail	3,664		—		4,318		19,085		492,168		519,235
Multi-family	3,423		—		4,230		5,666		311,458		324,777
Mixed use and other	9,700		—		8,955		22,759		1,021,868		1,063,282
Purchased non-covered commercial real-estate ⁽¹⁾	—		344		—		285		53,728		54,357
Total commercial real-estate	69,669		1,449		24,069		64,939		3,305,195		3,465,321
Home equity	15,426		—		2,002		5,072		856,680		879,180
Residential real estate	7,546		—		1,852		908		315,901		326,207
Purchased non-covered residential real estate ⁽¹⁾	—		—		—		—		—		—
Premium finance receivables
Commercial insurance loans	6,942		4,599		3,206		7,726		1,395,099		1,417,572
Life insurance loans	349		2,413		5,877		7,076		1,019,952		1,035,667
Purchased life insurance loans ⁽¹⁾	—		675		—		—		635,101		635,776
Indirect consumer	146		292		81		370		61,563		62,452
Consumer and other	653		—		26		386		111,736		112,801
Purchased non-covered consumer and other ⁽¹⁾	—		—		—		63		574		637
Total loans, net of unearned income, excluding covered loans	$	125,567	$	10,044	$	51,014	$	96,341	$	9,989,745	$	10,272,711
Covered loans	—		179,277		13,721		14,750		472,327		680,075
Total loans, net of unearned income	$	125,567	$	189,321	$	64,735	$	111,091	$	10,462,072	$	10,952,786


(1)	Purchased loans represent loans acquired with evidence of credit quality deterioration since origination, in accordance with ASC 310-30. Loan agings are based upon contractually required payments.

Summary Of Recorded Investment Based On Performance Of Loans By Class

The following table presents the recorded investment based on performance of loans by class, excluding covered loans, per the most recent analysis at September 30, 2012, December 31, 2011 and September 30, 2011:



	Performing						Non-performing						Total
(Dollars in thousands)	September 30, 2012		December 31, 2011		September 30, 2011		September 30, 2012		December 31, 2011		September 30, 2011		September 30, 2012		December 31, 2011		September 30, 2011
Loan Balances:
Commercial
Commercial and industrial	$	1,541,212	$	1,434,297	$	1,393,660	$	15,163	$	16,154	$	21,055	$	1,556,375	$	1,450,451	$	1,414,715
Franchise	177,914		140,983		125,062		1,792		1,792		1,792		179,706		142,775		126,854
Mortgage warehouse lines of credit	225,295		180,450		132,425		—		—		—		225,295		180,450		132,425
Community Advantage—homeowners association	73,881		77,504		74,281		—		—		—		73,881		77,504		74,281
Aircraft	21,016		20,397		18,080		428		—		—		21,444		20,397		18,080
Asset-based lending	532,733		464,665		417,748		328		1,072		1,989		533,061		465,737		419,737
Municipal	90,404		78,319		74,723		—		—		—		90,404		78,319		74,723
Leases	83,351		72,134		66,671		—		—		—		83,351		72,134		66,671
Other	1,576		2,125		2,044		—		—		—		1,576		2,125		2,044
Purchased non-covered commercial ⁽¹⁾	5,960		8,421		7,568		—		—		—		5,960		8,421		7,568
Total commercial	2,753,342		2,479,295		2,312,262		17,711		19,018		24,836		2,771,053		2,498,313		2,337,098
Commercial real-estate
Residential construction	42,114		63,818		69,478		2,141		1,993		2,463		44,255		65,811		71,941
Commercial construction	166,228		167,718		157,561		3,315		2,158		2,860		169,543		169,876		160,421
Land	122,857		146,984		168,058		10,629		31,547		31,072		133,486		178,531		199,130
Office	578,136		543,832		518,498		6,185		10,614		15,432		584,321		554,446		533,930
Industrial	572,440		553,800		536,088		1,885		2,002		2,160		574,325		555,802		538,248
Retail	550,536		531,363		515,571		10,133		5,366		3,664		560,669		536,729		519,235
Multi-family	360,109		309,821		321,354		3,314		4,736		3,423		363,423		314,557		324,777
Mixed use and other	1,199,991		1,078,562		1,053,582		20,859		8,092		9,700		1,220,850		1,086,654		1,063,282
Purchased non-covered commercial real-estate⁽¹⁾	48,840		51,855		54,357		—		—		—		48,840		51,855		54,357
Total commercial real-estate	3,641,251		3,447,753		3,394,547		58,461		66,508		70,774		3,699,712		3,514,261		3,465,321
Home equity	796,088		848,181		863,754		11,504		14,164		15,426		807,592		862,345		879,180
Residential real estate	360,629		342,977		318,661		15,393		6,619		7,546		376,022		349,596		326,207
Purchased non-covered residential real estate ⁽¹⁾	656		693		—		—		—		—		656		693		—
Premium finance receivables
Commercial insurance loans	1,969,924		1,399,418		1,406,031		13,021		13,036		11,541		1,982,945		1,412,454		1,417,572
Life insurance loans	1,128,559		1,096,708		1,032,905		29		54		2,762		1,128,588		1,096,762		1,035,667
Purchased life insurance loans ⁽¹⁾	537,032		598,463		635,776		—		—		—		537,032		598,463		635,776
Indirect consumer	77,091		64,093		62,014		287		452		438		77,378		64,545		62,452
Consumer and other	107,370		123,633		112,148		1,485		233		653		108,855		123,866		112,801
Purchased non-covered consumer and other⁽¹⁾	67		79		637		—		—		—		67		79		637
Total loans, net of unearned income, excluding covered loans	$	11,372,009	$	10,401,293	$	10,138,735	$	117,891	$	120,084	$	133,976	$	11,489,900	$	10,521,377	$	10,272,711


(1)	Purchased loans represent loans acquired with evidence of credit quality deterioration since origination, in accordance with ASC 310-30.

Summary Of Activity In The Allowence For Credit Losses By Loan Portfolio

A summary of activity in the allowance for credit losses by loan portfolio (excluding covered loans) for the three and nine months ended September 30, 2012 and 2011 is as follows:



Three months ended September 30, 2012				Commercial Real-estate						Residential Real-estate			Premium Finance Receivable			Indirect Consumer			Consumer and Other			Total, Excluding Covered Loans
(Dollars in thousands)	Commercial			Commercial Real-estate			Home Equity			Residential Real-estate			Premium Finance Receivable			Indirect Consumer			Consumer and Other			Total, Excluding Covered Loans
Allowance for credit losses
Allowance for loan losses at beginning of period	$	26,983		$	53,801		$	13,878		$	6,724		$	8,522		$	640		$	1,372		$	111,920
Other adjustments	(138		)	(304		)	(2		)	(90		)	—			—			—			(534		)
Reclassification to/from allowance for unfunded lending-related commitments	—			626			—			—			—			—			—			626
Charge-offs	(3,315		)	(17,000		)	(1,543		)	(1,027		)	(886		)	(73		)	(93		)	(23,937		)
Recoveries	349			5,352			52			8			206			25			28			6,020
Provision for credit losses	3,862			12,610			1,215			1,938			(955		)	(323		)	(155		)	18,192
Allowance for loan losses at period end	$	27,741		$	55,085		$	13,600		$	7,553		$	6,887		$	269		$	1,152		$	112,287
Allowance for unfunded lending-related commitments at period end	$	—		$	12,627		$	—		$	—		$	—		$	—		$	—		$	12,627
Allowance for credit losses at period end	$	27,741		$	67,712		$	13,600		$	7,553		$	6,887		$	269		$	1,152		$	124,914
Individually evaluated for impairment	3,168			21,998			3,011			3,244			—			1			480			31,902
Collectively evaluated for impairment	24,573			45,714			10,589			4,306			6,887			268			672			93,009
Loans acquired with deteriorated credit quality	—			—			—			3			—			—			—			3
Loans at period end
Individually evaluated for impairment	$	38,838		$	160,711		$	13,118		$	18,696		$	—		$	69		$	1,582		$	233,014
Collectively evaluated for impairment	2,726,255			3,490,161			794,474			357,326			3,111,533			77,309			107,273			10,664,331
Loans acquired with deteriorated credit quality	5,960			48,840			—			656			537,032			—			67			592,555



Three months ended September 30, 2011				Commercial Real-estate						Residential Real-estate			Premium Finance Receivable			Indirect Consumer			Consumer and Other			Total, Excluding Covered Loans
(Dollars in thousands)	Commercial			Commercial Real-estate			Home Equity			Residential Real-estate			Premium Finance Receivable			Indirect Consumer			Consumer and Other			Total, Excluding Covered Loans
Allowance for credit losses
Allowance for loan losses at beginning of period	$	32,847		$	61,703		$	7,077		$	5,878		$	7,436		$	613		$	1,808		$	117,362
Other adjustments	—			—			—			—			—			—			—			—
Reclassification to/from allowance for unfunded lending-related commitments	75			(141		)	—			—			—			—			—			(66		)
Charge-offs	(8,851		)	(14,734		)	(1,071		)	(926		)	(1,769		)	(24		)	(282		)	(27,657		)
Recoveries	150			299			32			3			159			75			29			747
Provision for credit losses	9,559			17,245			1,079			258			1,048			(52		)	(874		)	28,263
Allowance for loan losses at period end	$	33,780		$	64,372		$	7,117		$	5,213		$	6,874		$	612		$	681		$	118,649
Allowance for unfunded lending-related commitments at period end	$	45		$	13,357		$	—		$	—		$	—		$	—		$	—		$	13,402
Allowance for credit losses at period end	$	33,825		$	77,729		$	7,117		$	5,213		$	6,874		$	612		$	681		$	132,051
Individually evaluated for impairment	$	7,143		$	30,000		$	2,272		$	1,509		$	—		$	7		$	429		$	41,360
Collectively evaluated for impairment	$	26,682		$	47,729		$	4,845		$	3,704		$	6,874		$	605		$	252		$	90,691
Loans acquired with deteriorated credit quality	$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—
Loans at period end
Individually evaluated for impairment	$	32,561		$	143,975		$	16,367		$	9,829		$	—		$	81		$	757		$	203,570
Collectively evaluated for impairment	2,296,969			3,266,989			862,813			316,378			2,453,239			62,371			112,044			9,370,803
Loans acquired with deteriorated credit quality	7,568			54,357			—			—			635,776			—			637			698,338



Nine months ended September 30, 2012				Commercial Real-estate			Home Equity			Residential Real-estate			Premium Finance Receivable			Indirect Consumer			Consumer and Other			Total, Excluding Covered Loans
(Dollars in thousands)	Commercial			Commercial Real-estate			Home Equity			Residential Real-estate			Premium Finance Receivable			Indirect Consumer			Consumer and Other			Total, Excluding Covered Loans
Allowance for credit losses
Allowance for loan losses at beginning of period	$	31,237		$	56,405		$	7,712		$	5,028		$	7,214		$	645		$	2,140		$	110,381
Other adjustments	(142		)	(787		)	(4		)	(111		)	—			—			—			(1,044		)
Reclassification to/from allowance for unfunded lending-related commitments	45			908			—			—			—			—			—			953
Charge-offs	(12,623		)	(34,455		)	(5,865		)	(1,590		)	(2,483		)	(157		)	(454		)	(57,627		)
Recoveries	852			5,657			385			13			675			76			226			7,884
Provision for credit losses	8,372			27,357			11,372			4,213			1,481			(295		)	(760		)	51,740
Allowance for loan losses at period end	$	27,741		$	55,085		$	13,600		$	7,553		$	6,887		$	269		$	1,152		$	112,287
Allowance for unfunded lending-related commitments at period end	$	—		$	12,627		$	—		$	—		$	—		$	—		$	—		$	12,627
Allowance for credit losses at period end	$	27,741		$	67,712		$	13,600		$	7,553		$	6,887		$	269		$	1,152		$	124,914



Nine months ended September 30, 2011				Commercial Real-estate						Residential Real-estate			Premium Finance Receivable			Indirect Consumer			Consumer and Other			Total, Excluding Covered Loans
(Dollars in thousands)	Commercial			Commercial Real-estate			Home Equity			Residential Real-estate			Premium Finance Receivable			Indirect Consumer			Consumer and Other			Total, Excluding Covered Loans
Allowance for credit losses
Allowance for loan losses at beginning of period	$	31,777		$	62,618		$	6,213		$	5,107		$	6,319		$	526		$	1,343		$	113,903
Other adjustments	—			—			—			—			—			—			—			—
Reclassification to/from allowance for unfunded lending-related commitments	1,606			127			—			—			—			—			—			1,733
Charge-offs	(25,574		)	(48,767		)	(3,144		)	(2,483		)	(5,413		)	(188		)	(708		)	(86,277		)
Recoveries	717			1,100			59			8			5,814			183			104			7,985
Provision for credit losses	25,254			49,294			3,989			2,581			154			91			(58		)	81,305
Allowance for loan losses at period end	$	33,780		$	64,372		$	7,117		$	5,213		$	6,874		$	612		$	681		$	118,649
Allowance for unfunded lending-related commitments at period end	$	45		$	13,357		$	—		$	—		$	—		$	—		$	—		$	13,402
Allowance for credit losses at period end	$	33,825		$	77,729		$	7,117		$	5,213		$	6,874		$	612		$	681		$	132,051

Summary Of Activity In The Allowence For Covered Loan Losses

A summary of activity in the allowance for covered loan losses for the three and nine months ended September 30, 2012 and 2011 is as follows:



	Three Months Ended						Nine Months Ended
	September 30,			September 30,			September 30,			September 30,
(Dollars in thousands)	2012			2011			2012			2011
Balance at beginning of period	$	20,560		$	7,443		$	12,977		$	—
Provision for covered loan losses before benefit attributable to FDIC loss share agreements	3,096			5,139			25,916			12,582
Benefit attributable to FDIC loss share agreements	(2,489		)	(4,112		)	(20,766		)	(10,066		)
Net provision for covered loan losses	607			1,027			5,150			2,516
Increase in FDIC indemnification asset	2,489			4,112			20,766			10,064
Loans charged-off	(1,736		)	(86		)	(17,052		)	(86		)
Recoveries of loans charged-off	6			—			85			2
Net charge-offs	(1,730		)	(86		)	(16,967		)	(84		)
Balance at end of period	$	21,926		$	12,496		$	21,926		$	12,496

Summary Of Impaired Loans, Including Restructured Loans

A summary of impaired loans, including restructured loans, is as follows:



	September 30,		December 31,		September 30,
(Dollars in thousands)	2012		2011		2011
Impaired loans (included in non-performing and restructured loans):
Impaired loans with an allowance for loan loss required ⁽¹⁾	$	120,060	$	115,779	$	83,191
Impaired loans with no allowance for loan loss required	112,954		110,759		120,379
Total impaired loans ⁽²⁾	$	233,014	$	226,538	$	203,570
Allowance for loan losses related to impaired loans	$	19,818	$	21,488	$	28,447
Restructured loans	$	147,196	$	130,518	$	104,392


(1)	These impaired loans require an allowance for loan losses because the estimated fair value of the loans or related collateral is less than the recorded investment in the loans.


(2)	Impaired loans are considered by the Company to be non-accrual loans, restructured loans or loans with principal and/or interest at risk, even if the loan is current with all payments of principal and interest.

Summary Of Impaired Loans Evaluated For Impairment By Loan Class

The following tables present impaired loans evaluated for impairment by loan class for the periods ended as follows:



							For the Nine Months Ended
	As of September 30, 2012						September 30, 2012
	Recorded Investment		Unpaid Principal Balance		Related Allowance		Average Recorded Investment		Interest Income Recognized
(Dollars in thousands)
Impaired loans with a related ASC 310 allowance recorded
Commercial
Commercial and industrial	$	11,271	$	13,484	$	2,615	$	13,623	$	670
Franchise	1,792		1,792		386		1,792		91
Mortgage warehouse lines of credit	—		—		—		—		—
Community Advantage—homeowners association	—		—		—		—		—
Aircraft	428		428		95		428		22
Asset-based lending	306		1,624		72		558		67
Municipal	—		—		—		—		—
Leases	—		—		—		—		—
Other	—		—		—		—		—
Commercial real-estate
Residential construction	2,637		2,712		540		2,637		102
Commercial construction	4,184		4,184		743		4,160		153
Land	13,689		15,459		1,576		13,986		460
Office	7,366		9,851		802		7,998		355
Industrial	752		804		295		778		34
Retail	17,933		18,060		1,257		18,024		626
Multi-family	5,588		5,588		859		5,598		213
Mixed use and other	30,921		32,005		3,842		31,582		1,145
Home equity	8,254		8,923		3,011		8,572		352
Residential real estate	13,578		14,220		3,244		13,507		448
Premium finance receivables
Commercial insurance	—		—		—		—		—
Life insurance	—		—		—		—		—
Purchased life insurance	—		—		—		—		—
Indirect consumer	12		13		1		13		1
Consumer and other	1,349		1,349		480		1,351		64
Impaired loans with no related ASC 310 allowance recorded
Commercial
Commercial and industrial	$	25,019	$	28,581	$	—	$	27,829	$	1,076
Franchise	—		—		—		—		—
Mortgage warehouse lines of credit	—		—		—		—		—
Community Advantage—homeowners association	—		—		—		—		—
Aircraft	—		—		—		—		—
Asset-based lending	22		57		—		81		5
Municipal	—		—		—		—		—
Leases	—		—		—		—		—
Other	—		—		—		—		—
Commercial real-estate
Residential construction	3,603		3,719		—		4,389		134
Commercial construction	9,868		10,466		—		10,937		332
Land	13,330		17,331		—		15,866		648
Office	9,463		10,368		—		9,627		339
Industrial	3,080		3,164		—		3,115		107
Retail	16,610		16,876		—		17,070		613
Multi-family	1,926		2,672		—		2,371		87
Mixed use and other	19,761		21,819		—		20,970		861
Home equity	4,864		5,494		—		4,931		162
Residential real estate	5,118		5,374		—		5,392		118
Premium finance receivables
Commercial insurance	—		—		—		—		—
Life insurance	—		—		—		—		—
Purchased life insurance	—		—		—		—		—
Indirect consumer	57		71		—		67		5
Consumer and other	233		237		—		248		11
Total loans, net of unearned income, excluding covered loans	$	233,014	$	256,725	$	19,818	$	247,500	$	9,301



							For the Twelve Months Ended
	As of December 31, 2011						December 31, 2011
	Recorded Investment		Unpaid Principal Balance		Related Allowance		Average Recorded Investment		Interest Income Recognized
(Dollars in thousands)
Impaired loans with a related ASC 310 allowance recorded
Commercial
Commercial and industrial	$	7,743	$	9,083	$	2,506	$	9,113	$	510
Franchise	1,792		1,792		394		1,792		122
Mortgage warehouse lines of credit	—		—		—		—		—
Community Advantage—homeowners association	—		—		—		—		—
Aircraft	—		—		—		—		—
Asset-based lending	785		1,452		178		1,360		81
Municipal	—		—		—		—		—
Leases	—		—		—		—		—
Other	—		—		—		—		—
Commercial real-estate
Residential construction	1,993		2,068		374		1,993		122
Commercial construction	3,779		3,779		952		3,802		187
Land	27,657		29,602		6,253		29,085		1,528
Office	11,673		13,110		2,873		13,209		709
Industrial	663		676		159		676		46
Retail	13,728		13,732		480		13,300		504
Multi-family	7,149		7,155		1,892		7,216		330
Mixed use and other	20,386		21,337		1,447		21,675		1,027
Home equity	11,828		12,600		2,963		12,318		652
Residential real estate	6,478		6,681		992		6,535		220
Premium finance receivables
Commercial insurance	—		—		—		—		—
Life insurance	—		—		—		—		—
Purchased life insurance	—		—		—		—		—
Indirect consumer	31		32		5		33		3
Consumer and other	94		95		20		99		7
Impaired loans with no related ASC 310 allowance recorded
Commercial
Commercial and industrial	$	17,680	$	20,365	$	—	$	21,841	$	1,068
Franchise	—		—		—		—		—
Mortgage warehouse lines of credit	—		—		—		—		—
Community Advantage—homeowners association	—		—		—		—		—
Aircraft	—		—		—		—		—
Asset-based lending	287		287		—		483		25
Municipal	—		—		—		—		—
Leases	—		—		—		—		—
Other	—		—		—		—		—
Commercial real-estate
Residential construction	4,284		4,338		—		4,189		175
Commercial construction	9,792		9,792		—		10,249		426
Land	15,991		23,097		—		19,139		1,348
Office	9,162		11,421		—		11,235		550
Industrial	4,569		4,780		—		4,750		198
Retail	15,841		15,845		—		15,846		815
Multi-family	2,347		3,040		—		3,026		127
Mixed use and other	22,359		25,015		—		24,370		1,297
Home equity	3,950		4,707		—		4,784		184
Residential real estate	4,314		5,153		—		4,734		191
Premium finance receivables
Commercial insurance	—		—		—		—		—
Life insurance	—		—		—		—		—
Purchased life insurance	—		—		—		—		—
Indirect consumer	44		55		—		56		6
Consumer and other	139		141		—		146		12
Total loans, net of unearned income, excluding covered loans	$	226,538	$	251,230	$	21,488	$	247,054	$	12,470



							For the Nine Months Ended
	As of September 30, 2011						September 30, 2011
	Recorded Investment		Unpaid Principal Balance		Related Allowance		Average Recorded Investment		Interest Income Recognized
(Dollars in thousands)
Impaired loans with a related ASC 310 allowance recorded
Commercial
Commercial and industrial	$	9,542	$	10,725	$	6,597	$	9,670	$	398
Franchise	—		—		—		—		—
Mortgage warehouse lines of credit	—		—		—		—		—
Community Advantage—homeowners association	—		—		—		—		—
Aircraft	—		—		—		—		—
Asset-based lending	945		1,451		501		1,485		62
Municipal	—		—		—		—		—
Leases	—		—		—		—		—
Other	—		—		—		—		—
Commercial real-estate
Residential construction	716		716		160		716		33
Commercial construction	2,483		2,613		381		2,606		117
Land	25,990		27,782		7,396		26,591		1,121
Office	12,627		12,822		4,985		12,656		564
Industrial	1,057		1,059		257		1,063		52
Retail	2,157		2,661		566		2,147		110
Multi-family	3,423		3,766		1,150		3,661		134
Mixed use and other	6,790		7,087		2,237		7,687		307
Home equity	12,254		12,718		2,272		12,469		494
Residential real estate	4,630		4,785		1,509		4,622		109
Premium finance receivables
Commercial insurance	—		—		—		—		—
Life insurance	—		—		—		—		—
Purchased life insurance	—		—		—		—		—
Indirect consumer	49		51		7		52		3
Consumer and other	528		529		429		608		26
Impaired loans with no related ASC 310 allowance recorded
Commercial
Commercial and industrial	$	19,238	$	24,131	$	—	$	25,522	$	1,032
Franchise	1,792		1,792		—		1,792		92
Mortgage warehouse lines of credit	—		—		—		—		—
Community Advantage—homeowners association	—		—		—		—		—
Aircraft	—		—		—		—		—
Asset-based lending	1,044		1,044		—		1,089		44
Municipal	—		—		—		—		—
Leases	—		—		—		—		—
Other	—		—		—		—		—
Commercial real-estate
Residential construction	3,298		4,017		—		4,180		141
Commercial construction	11,019		11,019		—		11,330		377
Land	11,442		20,681		—		13,267		899
Office	8,411		9,702		—		9,653		378
Industrial	7,037		7,527		—		7,338		274
Retail	13,197		13,200		—		13,209		485
Multi-family	548		548		—		549		14
Mixed use and other	33,780		35,512		—		34,601		1,289
Home equity	4,113		4,497		—		4,775		135
Residential real estate	5,199		5,870		—		4,756		189
Premium finance receivables
Commercial insurance	—		—		—		—		—
Life insurance	—		—		—		—		—
Purchased life insurance	—		—		—		—		—
Indirect consumer	32		40		—		39		3
Consumer and other	229		231		—		234		10
Total impaired loans, net of unearned income, excluding covered loans	$	203,570	$	228,576	$	28,447	$	218,367	$	8,892

Summary Of The Post-Modificatiopn Balance Of Loans Restructured



Nine months ended September 30, 2012 (Dollars in thousands)	Total ⁽¹⁾⁽²⁾			Extension at Below Market Terms ⁽²⁾			Reduction of Interest Rate ⁽²⁾			Modification to Interest- only Payments ⁽²⁾			Forgiveness of Debt ⁽²⁾
	Count	Balance		Count	Balance		Count	Balance		Count	Balance		Count	Balance
Commercial
Commercial and industrial	16	$	13,325	9	$	2,617	9	$	12,705	7	$	10,579	2	$	1,486
Commercial real-estate
Residential construction	3	2,147		3	2,147		1	496		1	496		—	—
Commercial construction	2	622		2	622		2	622		2	622		—	—
Land	17	31,836		17	31,836		14	30,561		13	26,511		—	—
Office	—	—		—	—		—	—		—	—		—	—
Industrial	—	—		—	—		—	—		—	—		—	—
Retail	7	13,286		7	13,286		5	8,633		6	12,897		—	—
Multi-family	1	380		—	—		1	380		1	380		—	—
Mixed use and other	13	6,745		8	4,495		9	5,680		8	3,974		—	—
Residential real estate and other	9	1,512		7	1,264		5	504		3	924		1	29
Total loans	68	$	69,853	53	$	56,267	46	$	59,581	41	$	56,383	3	$	1,515


(1)	Restructured loans may have more than one modification representing a concession. As such, restructured loans during the period may be represented in more than one of the categories noted above.


(2)	Balances represent the recorded investment in the loan at the time of the restructuring.



Nine months ended September 30, 2011 (Dollars in thousands)	Total ⁽¹⁾⁽²⁾			Extension at Below Market Terms ⁽²⁾			Reduction of Interest Rate ⁽²⁾			Modification to Interest- only Payments ⁽²⁾			Forgiveness of Debt ⁽²⁾
	Count	Balance		Count	Balance		Count	Balance		Count	Balance		Count	Balance
Commercial
Commercial and industrial	19	$	5,119	9	$	1,828	10	$	1,271	10	$	3,327	2	$	135
Commercial real-estate
Residential construction	—	—		—	—		—	—		—	—		—	—
Commercial construction	3	9,401		2	8,934		3	9,401		1	467		—	—
Land	3	1,947		3	1,947		1	280		—	—		—	—
Office	7	4,075		5	2,740		5	1,996		2	1,536		—	—
Industrial	3	4,020		3	4,020		2	2,181		2	2,181		—	—
Retail	6	4,302		4	3,775		4	3,251		4	3,586		—	—
Multi-family	1	548		1	548		—	—		—	—		—	—
Mixed use and other	19	23,112		12	11,852		14	20,324		4	6,804		—	—
Residential real estate and other	9	3,453		7	2,326		6	2,797		4	1,391		—	—
Total loans	70	$	55,977	46	$	37,970	45	$	41,501	27	$	19,292	2	$	135


(1)	Restructured loans may have more than one modification representing a concession. As such, restructured loans during the period may be represented in more than one of the categories noted above.


(2)	Balances represent the recorded investment in the loan at the time of the restructuring.

The tables below present a summary of the post-modification balance of loans restructured during the three and nine months ended September 30, 2012 and 2011, respectively, which represent troubled debt restructurings:



Three months ended September 30, 2012 (Dollars in thousands)	Total ⁽¹⁾⁽²⁾			Extension at Below Market Terms ⁽²⁾			Reduction of Interest Rate ⁽²⁾			Modification to Interest- only Payments ⁽²⁾			Forgiveness of Debt ⁽²⁾
	Count	Balance		Count	Balance		Count	Balance		Count	Balance		Count	Balance
Commercial
Commercial and industrial	3	$	442	2	$	275	1	$	225	1	$	167	—	$	—
Commercial real-estate
Residential construction	1	496		1	496		1	496		1	496		—	—
Commercial construction	—	—		—	—		—	—		—	—		—	—
Land	—	—		—	—		—	—		—	—		—	—
Office	—	—		—	—		—	—		—	—		—	—
Industrial	—	—		—	—		—	—		—	—		—	—
Retail	2	4,653		2	4,653		—	—		2	4,654		—	—
Multi-family	1	380		—	—		1	380		1	380		—	—
Mixed use and other	7	3,108		2	858		5	2,250		5	2,699		—	—
Residential real estate and other	4	437		3	308		3	357		1	79		—	—
Total loans	18	$	9,516	10	$	6,590	11	$	3,708	11	$	8,475	—	$	—


(1)	Restructured loans may have more than one modification representing a concession. As such, restructured loans during the period may be represented in more than one of the categories noted above.


(2)	Balances represent the recorded investment in the loan at the time of the restructuring.



Three months ended September 30, 2011 (Dollars in thousands)	Total ⁽¹⁾⁽²⁾			Extension at Below Market Terms ⁽²⁾			Reduction of Interest Rate ⁽²⁾			Modification to Interest- only Payments ⁽²⁾			Forgiveness of Debt ⁽²⁾
	Count	Balance		Count	Balance		Count	Balance		Count	Balance		Count	Balance
Commercial
Commercial and industrial	8	$	3,157	—	$	—	2	$	412	6	$	2,745	—	$	—
Commercial real-estate
Residential construction	—	—		—	—		—	—		—	—		—	—
Commercial construction	1	467		—	—		1	467		1	467		—	—
Land	2	436		2	436		1	280		—	—		—	—
Office	—	—		—	—		—	—		—	—		—	—
Industrial	1	797		1	797		1	797		1	797		—	—
Retail	2	3,016		2	3,016		1	2,235		2	3,016		—	—
Multi-family	1	548		1	548		—	—		—	—		—	—
Mixed use and other	5	2,195		1	155		3	541		2	1,654		—	—
Residential real estate and other	6	2,857		5	1,917		4	2,334		2	928		—	—
Total loans	26	$	13,473	12	$	6,869	13	$	7,066	14	$	9,607	—	$	—


(1)	Restructured loans may have more than one modification representing a concession. As such, restructured loans during the period may be represented in more than one of the categories noted above.


(2)	Balances represent the recorded investment in the loan at the time of the restructuring.

Summary Of Loans Restuctured And Subsequently Defaulted Under The Restructured Terms

The following table presents a summary of all loans restructured during the twelve months ended September 30, 2012 and 2011, and such loans which were in payment default under the restructured terms during the respective periods below:



(Dollars in thousands)	As of September 30, 2012			Three months ended September 30, 2012			Nine months ended September 30, 2012
	Total ⁽¹⁾⁽³⁾			Payments in Default⁽²⁾⁽³⁾			Payments in Default⁽²⁾⁽³⁾
	Count	Balance		Count	Balance		Count	Balance
Commercial
Commercial and industrial	21	$	15,161	3	$	351	3	$	351
Commercial real-estate
Residential construction	4	3,252		—	—		—	—
Commercial construction	7	3,360		5	2,740		5	2,740
Land	21	37,860		1	651		2	1,925
Office	2	4,795		—	—		—	—
Industrial	2	1,313		1	990		1	990
Retail	15	28,097		—	—		1	1,605
Multi-family	6	4,247		1	264		1	264
Mixed use and other	27	12,342		2	914		5	3,197
Residential real estate and other	16	3,977		5	1,931		6	2,379
Total loans	121	$	114,404	18	$	7,841	24	$	13,451


(1)	Total restructured loans represent all loans restructured during the previous twelve months from the date indicated.


(2)	Restructured loans considered to be in payment default are over 30 days past-due subsequent to the restructuring.


(3)	Balances represent the recorded investment in the loan at the time of the restructuring.



(Dollars in thousands)	As of September 30, 2011			Three months ended September 30, 2011			Nine months ended September 30, 2011
	Total ⁽¹⁾⁽³⁾			Payments in Default⁽²⁾⁽³⁾			Payments in Default⁽²⁾⁽³⁾
	Count	Balance		Count	Balance		Count	Balance
Commercial
Commercial and industrial	32	$	11,941	3	$	1,120	5	$	1,946
Commercial real-estate
Residential construction	—	—		—	—		—	—
Commercial construction	4	9,779		1	377		1	377
Land	4	4,507		3	4,227		3	4,227
Office	9	8,906		3	3,899		3	3,899
Industrial	3	4,020		1	1,840		1	1,840
Retail	6	4,302		1	459		1	459
Multi-family	1	548		—	—		—	—
Mixed use and other	22	25,941		4	1,852		4	1,852
Residential real estate and other	10	3,894		3	769		3	769
Total loans	91	$	73,838	19	$	14,543	21	$	15,369


(1)	Total restructured loans represent all loans restructured during the previous twelve months from the date indicated.


(2)	Restructured loans considered to be in payment default are over 30 days past-due subsequent to the restructuring.


(3)	Balances represent the recorded investment in the loan at the time of the restructuring.