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

3 Months Ended

Mar. 31, 2016

Loans and Leases Receivable, Allowance [Abstract]

Schedule of Aging of the Company's Loan Portfolio

The tables below show the aging of the Company’s loan portfolio at March 31, 2016, December 31, 2015 and March 31, 2015:



As of March 31, 2016			90+ days and still accruing		60-89 days past due		30-59 days past due
(Dollars in thousands)	Nonaccrual		90+ days and still accruing		60-89 days past due		30-59 days past due		Current		Total Loans
Loan Balances:
Commercial
Commercial, industrial and other	$	12,370	$	338	$	3,228	$	25,608	$	3,363,011	$	3,404,555
Franchise	—		—		—		1,400		273,158		274,558
Mortgage warehouse lines of credit	—		—		—		1,491		192,244		193,735
Asset-based lending	3		—		117		10,597		737,184		747,901
Leases	—		—		—		5,177		244,241		249,418
PCI - commercial ⁽¹⁾	—		1,893		—		128		18,058		20,079
Total commercial	12,373		2,231		3,345		44,401		4,827,896		4,890,246
Commercial real estate:
Construction	273		—		—		2,023		389,026		391,322
Land	1,746		—		—		—		93,834		95,580
Office	7,729		1,260		980		12,571		865,954		888,494
Industrial	10,960		—		—		3,935		728,061		742,956
Retail	1,633		—		2,397		2,657		890,780		897,467
Multi-family	287		—		655		2,047		760,084		763,073
Mixed use and other	4,368		—		187		12,312		1,778,850		1,795,717
PCI - commercial real estate ⁽¹⁾	—		24,738		1,573		10,344		126,695		163,350
Total commercial real estate	26,996		25,998		5,792		45,889		5,633,284		5,737,959
Home equity	9,365		—		791		4,474		759,712		774,342
Residential real estate, including PCI	11,964		406		193		10,108		603,372		626,043
Premium finance receivables
Commercial insurance loans	15,350		9,548		5,583		15,086		2,275,420		2,320,987
Life insurance loans	—		1,641		3,432		198		2,675,525		2,680,796
PCI - life insurance loans ⁽¹⁾	—		—		—		—		296,138		296,138
Consumer and other, including PCI	484		245		118		364		118,691		119,902
Total loans, net of unearned income, excluding covered loans	$	76,532	$	40,069	$	19,254	$	120,520	$	17,190,038	$	17,446,413
Covered loans	5,324		7,995		349		6,491		118,689		138,848
Total loans, net of unearned income	$	81,856	$	48,064	$	19,603	$	127,011	$	17,308,727	$	17,585,261



As of December 31, 2015			90+ days and still accruing		60-89 days past due		30-59 days past due
(Dollars in thousands)	Nonaccrual		90+ days and still accruing		60-89 days past due		30-59 days past due		Current		Total Loans
Loan Balances:
Commercial
Commercial, industrial and other	$	12,704	$	6	$	6,749	$	12,930	$	3,226,139	$	3,258,528
Franchise	—		—		—		—		245,228		245,228
Mortgage warehouse lines of credit	—		—		—		—		222,806		222,806
Asset-based lending	8		—		3,864		1,844		736,968		742,684
Leases	—		535		748		4,192		220,599		226,074
PCI - commercial ⁽¹⁾	—		892		—		2,510		15,187		18,589
Total commercial	12,712		1,433		11,361		21,476		4,666,927		4,713,909
Commercial real estate
Construction	306		—		1,371		1,645		355,338		358,660
Land	1,751		—		—		120		76,546		78,417
Office	4,619		—		764		3,817		853,801		863,001
Industrial	9,564		—		1,868		1,009		715,207		727,648
Retail	1,760		—		442		2,310		863,887		868,399
Multi-family	1,954		—		597		6,568		733,230		742,349
Mixed use and other	6,691		—		6,723		7,215		1,712,187		1,732,816
PCI - commercial real estate ⁽¹⁾	—		22,111		4,662		16,559		114,667		157,999
Total commercial real estate	26,645		22,111		16,427		39,243		5,424,863		5,529,289
Home equity	6,848		—		1,889		5,517		770,421		784,675
Residential real estate, including PCI	12,043		488		2,166		3,903		588,851		607,451
Premium finance receivables
Commercial insurance loans	14,561		10,294		6,624		21,656		2,321,786		2,374,921
Life insurance loans	—		—		3,432		11,140		2,578,632		2,593,204
PCI - life insurance loans ⁽¹⁾	—		—		—		—		368,292		368,292
Consumer and other, including PCI	263		211		204		1,187		144,511		146,376
Total loans, net of unearned income, excluding covered loans	$	73,072	$	34,537	$	42,103	$	104,122	$	16,864,283	$	17,118,117
Covered loans	5,878		7,335		703		5,774		128,983		148,673
Total loans, net of unearned income	$	78,950	$	41,872	$	42,806	$	109,896	$	16,993,266	$	17,266,790


(1)	PCI 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 March 31, 2015			90+ days and still accruing		60-89 days past due		30-59 days past due
(Dollars in thousands)	Nonaccrual		90+ days and still accruing		60-89 days past due		30-59 days past due		Current		Total Loans
Loan Balances:
Commercial
Commercial, industrial and other	$	5,586	$	—	$	5,047	$	17,338	$	2,779,781	$	2,807,752
Franchise	—		—		—		457		225,305		225,762
Mortgage warehouse lines of credit	—		—		—		—		186,372		186,372
Asset-based lending	—		—		—		4,819		805,866		810,685
Leases	—		—		65		517		171,432		172,014
PCI - commercial ⁽¹⁾	—		612		—		—		8,735		9,347
Total commercial	5,586		612		5,112		23,131		4,177,491		4,211,932
Commercial real estate:
Construction	—		—		—		992		255,835		256,827
Land	2,646		—		—		1,942		84,454		89,042
Office	8,243		—		171		3,144		731,568		743,126
Industrial	3,496		—		61		1,719		599,050		604,326
Retail	4,975		—		—		2,562		734,990		742,527
Multi-family	1,750		—		393		3,671		649,589		655,403
Mixed use and other	8,872		—		808		10,847		1,532,036		1,552,563
PCI - commercial real estate ⁽¹⁾	—		18,120		4,639		3,242		40,671		66,672
Total commercial real estate	29,982		18,120		6,072		28,119		4,628,193		4,710,486
Home equity	7,665		—		693		2,825		698,100		709,283
Residential real estate, including PCI	14,248		266		753		8,819		471,839		495,925
Premium finance receivables
Commercial insurance loans	15,902		8,062		4,476		19,392		2,271,791		2,319,623
Life insurance loans	—		—		8,994		5,415		1,972,197		1,986,606
PCI - life insurance loans ⁽¹⁾	—		—		—		—		389,048		389,048
Consumer and other, including PCI	236		91		111		634		129,084		130,156
Total loans, net of unearned income, excluding covered loans	$	73,619	$	27,151	$	26,211	$	88,335	$	14,737,743	$	14,953,059
Covered loans	7,079		16,434		558		6,128		179,495		209,694
Total loans, net of unearned income	$	80,698	$	43,585	$	26,769	$	94,463	$	14,917,238	$	15,162,753


(1)	PCI 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 Performance by Loan Class

The following table presents the recorded investment based on performance of loans by class, excluding covered loans, per the most recent analysis at March 31, 2016, December 31, 2015 and March 31, 2015:



	Performing						Non-performing						Total
(Dollars in thousands)	March 31, 2016		December 31, 2015		March 31, 2015		March 31, 2016		December 31, 2015		March 31, 2015		March 31, 2016		December 31, 2015		March 31, 2015
Loan Balances:
Commercial
Commercial, industrial and other	$	3,391,847	$	3,245,818	$	2,802,166	$	12,708	$	12,710	$	5,586	$	3,404,555	$	3,258,528	$	2,807,752
Franchise	274,558		245,228		225,762		—		—		—		274,558		245,228		225,762
Mortgage warehouse lines of credit	193,735		222,806		186,372		—		—		—		193,735		222,806		186,372
Asset-based lending	747,898		742,676		810,685		3		8		—		747,901		742,684		810,685
Leases	249,418		225,539		172,014		—		535		—		249,418		226,074		172,014
PCI - commercial ⁽¹⁾	20,079		18,589		9,347		—		—		—		20,079		18,589		9,347
Total commercial	4,877,535		4,700,656		4,206,346		12,711		13,253		5,586		4,890,246		4,713,909		4,211,932
Commercial real estate
Construction	391,049		358,354		256,827		273		306		—		391,322		358,660		256,827
Land	93,834		76,666		86,396		1,746		1,751		2,646		95,580		78,417		89,042
Office	879,505		858,382		734,883		8,989		4,619		8,243		888,494		863,001		743,126
Industrial	731,996		718,084		600,830		10,960		9,564		3,496		742,956		727,648		604,326
Retail	895,834		866,639		737,552		1,633		1,760		4,975		897,467		868,399		742,527
Multi-family	762,786		740,395		653,653		287		1,954		1,750		763,073		742,349		655,403
Mixed use and other	1,791,349		1,726,125		1,543,691		4,368		6,691		8,872		1,795,717		1,732,816		1,552,563
PCI - commercial real estate⁽¹⁾	163,350		157,999		66,672		—		—		—		163,350		157,999		66,672
Total commercial real estate	5,709,703		5,502,644		4,680,504		28,256		26,645		29,982		5,737,959		5,529,289		4,710,486
Home equity	764,977		777,827		701,618		9,365		6,848		7,665		774,342		784,675		709,283
Residential real estate, including PCI	614,079		595,408		481,677		11,964		12,043		14,248		626,043		607,451		495,925
Premium finance receivables
Commercial insurance loans	2,296,089		2,350,066		2,295,659		24,898		24,855		23,964		2,320,987		2,374,921		2,319,623
Life insurance loans	2,679,155		2,593,204		1,986,606		1,641		—		—		2,680,796		2,593,204		1,986,606
PCI - life insurance loans ⁽¹⁾	296,138		368,292		389,048		—		—		—		296,138		368,292		389,048
Consumer and other, including PCI	119,238		145,963		129,829		664		413		327		119,902		146,376		130,156
Total loans, net of unearned income, excluding covered loans	$	17,356,914	$	17,034,060	$	14,871,287	$	89,499	$	84,057	$	81,772	$	17,446,413	$	17,118,117	$	14,953,059


(1)	PCI loans represent loans acquired with evidence of credit quality deterioration since origination, in accordance with ASC 310-30. See Note 6 - Loans for further discussion of these purchased loans.

Summary of Activity in the Allowance for Credit Losses

A summary of activity in the allowance for credit losses by loan portfolio (excluding covered loans) for the three months ended March 31, 2016 and 2015 is as follows:



Three months ended March 31, 2016				Commercial Real Estate			Home Equity			Residential Real Estate			Premium Finance Receivable			Consumer and Other			Total, Excluding Covered Loans
(Dollars in thousands)	Commercial			Commercial Real Estate			Home Equity			Residential Real Estate			Premium Finance Receivable			Consumer and Other			Total, Excluding Covered Loans
Allowance for credit losses
Allowance for loan losses at beginning of period	$	36,135		$	43,758		$	12,012		$	4,734		$	7,233		$	1,528		$	105,400
Other adjustments	(9		)	(76		)	—			(30		)	37			—			(78		)
Reclassification from allowance for unfunded lending-related commitments	—			(81		)	—			—			—			—			(81		)
Charge-offs	(671		)	(671		)	(1,052		)	(493		)	(2,480		)	(107		)	(5,474		)
Recoveries	629			369			48			112			787			36			1,981
Provision for credit losses	2,351			1,964			1,907			841			1,628			(268		)	8,423
Allowance for loan losses at period end	$	38,435		$	45,263		$	12,915		$	5,164		$	7,205		$	1,189		$	110,171
Allowance for unfunded lending-related commitments at period end	$	—		$	1,030		$	—		$	—		$	—		$	—		$	1,030
Allowance for credit losses at period end	$	38,435		$	46,293		$	12,915		$	5,164		$	7,205		$	1,189		$	111,201
Individually evaluated for impairment	$	2,319		$	3,028		$	1,695		$	700		$	—		$	70		$	7,812
Collectively evaluated for impairment	35,448			43,261			11,220			4,384			7,205			1,119			102,637
Loans acquired with deteriorated credit quality	668			4			—			80			—			—			752
Loans at period end
Individually evaluated for impairment	$	17,969		$	52,977		$	9,365		$	16,159		$	—		$	527		$	96,997
Collectively evaluated for impairment	4,852,198			5,521,632			764,977			606,503			5,001,783			119,375			16,866,468
Loans acquired with deteriorated credit quality	20,079			163,350			—			3,381			296,138			—			482,948



Three months ended March 31, 2015	Commercial			Commercial Real Estate			Home Equity			Residential Real Estate			Premium Finance Receivable			Consumer and Other			Total, Excluding Covered Loans
(Dollars in thousands)	Commercial			Commercial Real Estate			Home Equity			Residential Real Estate			Premium Finance Receivable			Consumer and Other			Total, Excluding Covered Loans
Allowance for credit losses
Allowance for loan losses at beginning of period	$	31,699		$	35,533		$	12,500		$	4,218		$	6,513		$	1,242		$	91,705
Other adjustments	(17		)	(180		)	—			(3		)	(48		)	—			(248		)
Reclassification from allowance for unfunded lending-related commitments	—			(113		)	—			—			—			—			(113		)
Charge-offs	(677		)	(1,005		)	(584		)	(631		)	(1,263		)	(111		)	(4,271		)
Recoveries	370			312			48			76			329			53			1,188
Provision for credit losses	2,351			2,455			700			436			461			(218		)	6,185
Allowance for loan losses at period end	$	33,726		$	37,002		$	12,664		$	4,096		$	5,992		$	966		$	94,446
Allowance for unfunded lending-related commitments at period end	$	—		$	888		$	—		$	—		$	—		$	—		$	888
Allowance for credit losses at period end	$	33,726		$	37,890		$	12,664		$	4,096		$	5,992		$	966		$	95,334
Individually evaluated for impairment	$	1,814		$	3,256		$	948		$	208		$	—		$	26		$	6,252
Collectively evaluated for impairment	31,912			34,521			11,716			3,794			5,992			940			88,875
Loans acquired with deteriorated credit quality	—			113			—			94			—			—			207
Loans at period end
Individually evaluated for impairment	$	12,361		$	75,886		$	7,879		$	17,144		$	—		$	381		$	113,651
Collectively evaluated for impairment	4,190,224			4,567,928			701,404			476,418			4,306,229			129,775			14,371,978
Loans acquired with deteriorated credit quality	9,347			66,672			—			2,363			389,048			—			467,430

Summary of Activity in the Allowance for Covered Loan Losses

A summary of activity in the allowance for covered loan losses for the three months ended March 31, 2016 and 2015 is as follows:



	Three Months Ended
	March 31,			March 31,
(Dollars in thousands)	2016			2015
Balance at beginning of period	$	3,026		$	2,131
Provision for covered loan losses before benefit attributable to FDIC loss share agreements	(1,946		)	(529		)
Benefit attributable to FDIC loss share agreements	1,557			423
Net provision for covered loan losses	(389		)	(106		)
Decrease in FDIC indemnification asset	(1,557		)	(423		)
Loans charged-off	(230		)	(237		)
Recoveries of loans charged-off	1,657			513
Net recoveries (charge-offs)	1,427			276
Balance at end of period	$	2,507		$	1,878

Summary of Impaired Loans, Including Restructured Loans

A summary of impaired loans, including troubled debt restructurings ("TDRs"), is as follows:



	March 31,		December 31,		March 31,
(Dollars in thousands)	2016		2015		2015
Impaired loans (included in non-performing and TDRs):
Impaired loans with an allowance for loan loss required ⁽¹⁾	$	50,710	$	49,961	$	48,610
Impaired loans with no allowance for loan loss required	45,400		51,294		63,794
Total impaired loans ⁽²⁾	$	96,110	$	101,255	$	112,404
Allowance for loan losses related to impaired loans	$	7,775	$	6,380	$	6,199
TDRs	$	52,555	$	51,853	$	67,218


(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, TDRs 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 by Loan Class

The following tables present impaired loans by loan class, excluding covered loans, for the periods ended as follows:



							For the Three Months Ended
	As of March 31, 2016						March 31, 2016
	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, industrial and other	$	9,711	$	12,905	$	2,309	$	9,527	$	207
Asset-based lending	—		—		—		—		—
Commercial real estate
Construction	—		—		—		—		—
Land	5,577		9,358		49		5,583		142
Office	3,688		4,688		363		3,701		57
Industrial	8,325		9,065		1,872		8,382		115
Retail	7,757		7,775		296		7,785		83
Multi-family	1,477		1,477		128		1,050		11
Mixed use and other	4,753		4,900		293		4,761		58
Home equity	3,508		3,559		1,695		3,508		25
Residential real estate	5,726		5,957		700		5,743		61
Consumer and other	188		215		70		190		3
Impaired loans with no related ASC 310 allowance recorded
Commercial
Commercial, industrial and other	$	7,802	$	8,591	$	—	$	8,090	$	116
Asset-based lending	3		1,567		—		5		22
Commercial real estate
Construction	2,296		2,296		—		2,296		28
Land	2,112		2,852		—		2,116		28
Office	7,172		8,548		—		7,323		110
Industrial	3,692		3,910		—		3,686		67
Retail	1,800		2,499		—		1,806		25
Multi-family	92		175		—		148		2
Mixed use and other	3,802		4,377		—		3,886		58
Home equity	5,857		6,974		—		5,962		92
Residential real estate	10,433		12,692		—		10,481		148
Consumer and other	339		413		—		340		5
Total impaired loans, net of unearned income	$	96,110	$	114,793	$	7,775	$	96,369	$	1,463



							For the Twelve Months Ended
	As of December 31, 2015						December 31, 2015
	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, industrial and other	$	9,754	$	12,498	$	2,012	$	10,123	$	792
Asset-based lending	—		—		—		—		—
Commercial real estate
Construction	—		—		—		—		—
Land	4,929		8,711		41		5,127		547
Office	5,050		6,051		632		5,394		314
Industrial	8,413		9,105		1,943		10,590		565
Retail	8,527		9,230		343		8,596		386
Multi-family	370		370		202		372		25
Mixed use and other	7,590		7,708		570		7,681		328
Home equity	423		435		333		351		16
Residential real estate	4,710		4,799		294		4,618		182
Consumer and other	195		220		10		216		12
Impaired loans with no related ASC 310 allowance recorded
Commercial
Commercial, industrial and other	$	8,562	$	9,915	$	—	$	9,885	$	521
Asset-based lending	8		1,570		—		5		88
Commercial real estate
Construction	2,328		2,329		—		2,316		113
Land	888		2,373		—		929		90
Office	3,500		4,484		—		3,613		237
Industrial	2,217		2,426		—		2,286		188
Retail	2,757		2,925		—		2,897		129
Multi-family	2,344		2,807		—		2,390		117
Mixed use and other	10,510		14,060		—		11,939		624
Home equity	6,424		7,987		—		5,738		288
Residential real estate	11,559		13,979		—		11,903		624
Consumer and other	197		267		—		201		12
Total impaired loans, net of unearned income	$	101,255	$	124,249	$	6,380	$	107,170	$	6,198



							For the Three Months Ended
	As of March 31, 2015						March 31, 2015
	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, industrial and other	$	7,230	$	7,830	$	1,795	$	7,465	$	92
Asset-based lending	—		—		—		—		—
Commercial real estate
Construction	—		—		—		—		—
Land	4,475		8,090		29		4,734		127
Office	8,354		11,053		598		8,399		131
Industrial	1,402		1,487		559		1,406		20
Retail	10,259		12,286		371		10,294		128
Multi-family	2,266		2,363		241		2,273		26
Mixed use and other	7,891		10,041		1,449		7,907		116
Home equity	2,807		2,962		948		2,809		29
Residential real estate	3,728		3,934		183		3,724		45
Consumer and other	198		200		26		203		4
Impaired loans with no related ASC 310 allowance recorded
Commercial
Commercial, industrial and other	$	4,630	$	7,595	$	—	$	4,647	$	125
Asset-based lending	—		—		—		—		—
Commercial real estate
Construction	2,645		2,645		—		2,645		30
Land	5,134		5,868		—		5,137		62
Office	6,890		6,965		—		6,971		77
Industrial	2,772		3,134		—		2,837		55
Retail	5,053		9,130		—		5,315		105
Multi-family	777		1,199		—		778		13
Mixed use and other	17,479		17,723		—		17,688		185
Home equity	5,072		6,771		—		5,126		70
Residential real estate	13,159		14,644		—		13,190		145
Consumer and other	183		249		—		145		3
Total impaired loans, net of unearned income	$	112,404	$	136,169	$	6,199	$	113,693	$	1,588

Summary of the Post-Modification Balance of TDRs

The tables below present a summary of the post-modification balance of loans restructured during the three months ended March 31, 2016 and 2015, respectively, which represent TDRs:



Three months ended March 31, 2016 (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⁾
Three months ended March 31, 2016 (Dollars in thousands)	Count	Balance		Count	Balance		Count	Balance		Count	Balance		Count	Balance
Commercial
Commercial, industrial and other	1	$	42	1	$	42	—	$	—	—	$	—	—	$	—
Commercial real estate
Office	1	450		1	450		—	—		—	—		—	—
Industrial	6	7,921		6	7,921		3	7,196		—	—		—	—
Mixed use and other	2	150		2	150		—	—		—	—		—	—
Residential real estate and other	1	160		—	—		1	160		—	—		—	—
Total loans	11	$	8,723	10	$	8,563	4	$	7,356	—	$	—	—	$	—



Three months ended March 31, 2015 (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⁾
Three months ended March 31, 2015 (Dollars in thousands)	Count	Balance		Count	Balance		Count	Balance		Count	Balance		Count	Balance
Commercial
Commercial, industrial and other	—	$	—	—	$	—	—	$	—	—	$	—	—	$	—
Commercial real estate
Office	—	—		—	—		—	—		—	—		—	—
Industrial	—	—		—	—		—	—		—	—		—	—
Mixed use and other	—	—		—	—		—	—		—	—		—	—
Residential real estate and other	3	294		3	294		2	80		1	50		—	—
Total loans	3	$	294	3	$	294	2	$	80	1	$	50	—	$	—


(1)	TDRs may have more than one modification representing a concession. As such, TDRs 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 TDRs Subsequent Default Under the Restructured Terms

The following table presents a summary of all loans restructured in TDRs during the twelve months ended March 31, 2016 and 2015, and such loans which were in payment default under the restructured terms during the respective periods below:



(Dollars in thousands)	As of March 31, 2016			Three Months Ended March 31, 2016			As of March 31, 2015		Three Months Ended March 31, 2015
	Total ⁽¹⁾⁽³⁾			Payments in Default⁽²⁾⁽³⁾			Total ⁽¹⁾⁽³⁾		Payments in Default⁽²⁾⁽³⁾
	Count	Balance		Count	Balance		Count	Balance	Count	Balance
Commercial
Commercial, industrial and other	1	$	42	—	$	—	1	1,461	—	$	—
Commercial real estate
Office	1	450		1	450		2	1,510	1	790
Industrial	7	8,090		3	725		1	685	—	—
Multi-family	—	—		—	—		1	181	1	181
Mixed use and other	4	351		3	217		4	1,049	3	816
Residential real estate and other	7	1,530		—	—		9	2,131	2	261
Total loans	20	$	10,463	7	$	1,392	18	7,017	7	$	2,048


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


(2)	TDRs 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.