(4) Loans and Allowances for Credit Losses

Loans

Loans are either secured or unsecured based on the type of loan and the financial condition of the borrower. Repayment is generally expected from cash flow or proceeds from the sale of selected assets of the borrower. BOK Financial is exposed to risk of loss on loans due to the borrower’s difficulties, which may arise from any number of factors, including problems within the respective industry or local economic conditions. Access to collateral, in the event of borrower default, is reasonably assured through adherence to applicable lending laws and through sound lending standards and credit review procedures. Accounting policies for all loans, excluding residential mortgage loans guaranteed by U.S. government agencies, are as follows.

Interest is accrued at the applicable interest rate on the principal amount outstanding. Loans are placed on nonaccruing status when, in the opinion of management, full collection of principal or interest is uncertain. Internally risk graded loans are individually evaluated for nonaccruing status quarterly. Non-risk graded loans are generally placed on nonaccruing status when more than 90 days past due or within 60 days of being notified of the borrower bankruptcy filing. Interest previously accrued but not collected is charged against interest income when the loan is placed on nonaccruing status. Payments on nonaccruing loans are applied to principal or recognized as interest income, according to management’s judgment as to the collectability of principal. Loans may be returned to accruing status when, in the opinion of management, full collection of principal and interest, including principal previously charged off, is probable based on improvements in the borrower’s financial condition or a sustained period of performance.

Loans to borrowers experiencing financial difficulties may be modified in troubled debt restructurings ("TDRs"). All TDRs are classified as nonaccruing. Modifications generally consist of extension of payment terms or interest rate concessions and may result either voluntarily through negotiations with the borrower or involuntarily through court order. Generally, principal and accrued but unpaid interest is not voluntarily forgiven.

Performing loans may be renewed under then current collateral value, debt service ratio and other underwriting standards. Nonaccruing loans may be renewed and will remain classified as nonaccruing.

All loans are charged off when the loan balance or a portion of the loan balance is no longer supported by the paying capacity of the borrower or when the required cash flow is reduced in a TDR. The charge-off amount is determined through an evaluation of available cash resources and collateral value. Internally risk graded loans are evaluated quarterly and charge-offs are taken in the quarter in which the loss is identified. Non-risk graded loans are evaluated quarterly and charge-offs are taken in the quarter in which the loss is identified. Non-risk graded loans that are past due between 60 and 180 days, based on the loan product type, are charged off. Loans to borrowers whose personal obligation has been discharged through Chapter 7 bankruptcy proceedings are charged off within 60 days of notice of the bankruptcy filing, regardless of payment status.

Loan origination and commitment fees and direct loan acquisition and origination costs are deferred and amortized as an adjustment to yield over the life of the loan or over the commitment period, as applicable.

Qualifying residential mortgage loans guaranteed by U.S. government agencies have been sold into GNMA pools. Under certain performance conditions specified in government programs, the Company may have the right, but not the obligation to repurchase loans from GNMA pools. These loans no longer qualify for sale accounting and are recognized in the Consolidated Balance Sheet. Guaranteed loans are considered impaired because we do not expect to receive all principal and interest based on the loan's contractual terms. The principal balance continues to be guaranteed; however, interest accrues at a curtailed rate as specified in the programs. The carrying value of these loans is reduced based on an estimate of the expected cash flows discounted at the original note rate plus a liquidity spread. Guaranteed loans may be modified in TDRs in accordance with U.S. government agency guidelines. Interest continues to accrue based on the modified rate. Guaranteed loans may either be resold into GNMA pools after a performance period specified by the programs or foreclosed and conveyed to the guarantors.

Loans are disaggregated into portfolio segments and further disaggregated into classes. The portfolio segment is the level at which the Company develops and documents a systematic method for determining its allowance for credit losses. Classes are a further disaggregation of portfolio segments based on the risk characteristics of the loans and the Company’s method for monitoring and assessing credit risk.

Portfolio segments of the loan portfolio are as follows (in thousands):



	March 31, 2013								December 31, 2012
	Fixed Rate		Variable Rate		Non-accrual		Total		Fixed Rate		Variable Rate		Non-accrual		Total
Commercial	$	4,104,169	$	3,294,275	$	19,861	$	7,418,305	$	4,158,548	$	3,458,897	$	24,467	$	7,641,912
Commercial real estate	889,397		1,330,588		65,175		2,285,160		845,023		1,323,350		60,626		2,228,999
Residential mortgage	1,732,058		234,966		45,426		2,012,450		1,747,038		251,394		46,608		2,045,040
Consumer	154,079		221,399		2,171		377,649		175,412		217,384		2,709		395,505
Total	$	6,879,703	$	5,081,228	$	132,633	$	12,093,564	$	6,926,021	$	5,251,025	$	134,410	$	12,311,456
Accruing loans past due (90 days)¹							$	4,229							$	3,925



	March 31, 2012
	Fixed Rate		Variable Rate		Non-accrual		Total
Commercial	$	3,491,029	$	3,390,806	$	61,750	$	6,943,585
Commercial real estate	857,059		1,308,765		86,475		2,252,299
Residential mortgage	1,662,585		278,879		27,462		1,968,926
Consumer	213,796		191,166		7,672		412,634
Total	$	6,224,469	$	5,169,616	$	183,359	$	11,577,444
Accruing loans past due (90 days)¹							$	6,140


¹	Excludes residential mortgage loans guaranteed by agencies of the U.S. government

At March 31, 2013, $5.1 billion or 42% of the total loan portfolio is to businesses and individuals attributed to the Oklahoma market and $3.9 billion or 32% of our total loan portfolio is to businesses and individuals attributed to the Texas market. These geographic concentrations subject the loan portfolio to the general economic conditions within these areas.

Commercial

Commercial loans represent loans for working capital, facilities acquisition or expansion, purchases of equipment and other needs of commercial customers primarily located within our geographical footprint. Commercial loans are underwritten individually and represent on-going relationships based on a thorough knowledge of the customer, the customer’s industry and market. While commercial loans are generally secured by the customer’s assets including real property, inventory, accounts receivable, operating equipment, interest in mineral rights and other property and may also include personal guarantees of the owners and related parties, the primary source of repayment of the loans is the on-going cash flow from operations of the customer’s business. Inherent lending risk is centrally monitored on a continuous basis from underwriting throughout the life of the loan for compliance with commercial lending policies.

At March 31, 2013, commercial loans attributed to the Oklahoma market totaled $2.9 billion or 38% of the commercial loan portfolio segment and commercial loans attributed to the Texas market totaled $2.7 billion or 37% of the commercial loan portfolio segment.

The commercial loan portfolio segment is further divided into loan classes. The energy loan class totaled $2.3 billion or 19% of total loans at March 31, 2013, including $2.1 billion of outstanding loans to energy producers. Approximately 58% of committed production loans are secured by properties primarily producing oil and 42% are secured by properties producing natural gas. The services loan class totaled $2.1 billion at March 31, 2013. Approximately $1.2 billion of loans in the services category consist of loans with individual balances of less than $10 million. Businesses included in the services class include community foundations, gaming, public finance, insurance and heavy equipment dealers.

Commercial Real Estate

Commercial real estate loans are for the construction of buildings or other improvements to real estate and property held by borrowers for investment purposes primarily within our geographical footprint. We require collateral values in excess of the loan amounts, demonstrated cash flows in excess of expected debt service requirements, equity investment in the project and a portion of the project already sold, leased or permanent financing already secured. The expected cash flows from all significant new or renewed income producing property commitments are stress tested to reflect the risks in varying interest rates, vacancy rates and rental rates. As with commercial loans, inherent lending risks are centrally monitored on a continuous basis from underwriting throughout the life of the loan for compliance with applicable lending policies.

At March 31, 2013, 35% of commercial real estate loans are secured by properties primarily located in the Dallas and Houston areas of Texas. An additional 25% of commercial real estate loans are secured by properties located primarily in the Tulsa and Oklahoma City metropolitan areas of Oklahoma.

Residential Mortgage and Consumer

Residential mortgage loans provide funds for our customers to purchase or refinance their primary residence or to borrow against the equity in their home. Residential mortgage loans are secured by a first or second mortgage on the customer’s primary residence. Consumer loans include direct loans secured by and for the purchase of automobiles, recreational and marine equipment as well as other unsecured loans. Consumer loans also include indirect automobile loans made through primary dealers. Residential mortgage and consumer loans are made in accordance with underwriting policies we believe to be conservative and are fully documented. Credit scoring is assessed based on significant credit characteristics including credit history, residential and employment stability. Residential mortgage loans retained in the Company’s portfolio are primarily composed of various mortgage programs to support customer relationships including jumbo mortgage loans, non-builder construction loans and special loan programs for high net worth individuals and certain professionals. Jumbo loans may be fixed or variable rate and are fully amortizing. Jumbo loans generally conform to government sponsored entity standards, except that the loan size exceeds maximums required under these standards. These loans generally require a minimum FICO score of 720 and a maximum debt-to-income ratio (“DTI”) of 38%. Loan-to-value (“LTV”) ratios are tiered from 60% to 100%, depending on the market. Special mortgage programs include fixed and variable fully amortizing loans tailored to the needs of certain healthcare professionals. Variable rate loans are fully indexed at origination and may have fixed rates for three to ten years, then adjust annually thereafter.

At March 31, 2013, residential mortgage loans included $162 million of loans guaranteed by U.S. government agencies previously sold into GNMA mortgage pools. These loans either have been repurchased or are eligible to be repurchased by the Company when certain defined delinquency criteria are met. Although payments on these loans generally are past due more than 90 days, interest continues to accrue based on the government guarantee.

Home equity loans totaled $758 million at March 31, 2013. Approximately, 31% of the home equity portfolio is comprised of junior lien loans and 69% of the home equity loan portfolio is comprised of first lien loans. Junior lien loans are distributed 78% to amortizing term loans and 22% to revolving lines of credit. Home equity loans generally require a minimum FICO score of 700 and a maximum DTI of 40%. The maximum loan amount available for our home equity loan products is generally $400 thousand. Revolving loans have a 5 year revolving period followed by a 15 year term of amortizing repayments. Interest-only home equity loans may not be extended for any additional revolving time. All other home equity loans may be extended at management's discretion for an additional 5 year revolving term, subject to an update of certain credit information.

Credit Commitments

Commitments to extend credit are agreements to lend to a customer as long as there is no violation of conditions established in the contract. Commitments generally have fixed expiration dates or other termination clauses and may require payment of a fee. At March 31, 2013, outstanding commitments totaled $6.9 billion. Because some commitments are expected to expire before being drawn upon, the total commitment amounts do not necessarily represent future cash requirements. BOK Financial uses the same credit policies in making commitments as it does loans.

The amount of collateral obtained, if deemed necessary, is based upon management’s credit evaluation of the borrower.

Standby letters of credit are conditional commitments issued to guarantee the performance of a customer to a third party. Because the credit risk involved in issuing standby letters of credit is essentially the same as that involved in extending loan commitments, BOK Financial uses the same credit policies in evaluating the creditworthiness of the customer. Additionally, BOK Financial uses the same evaluation process in obtaining collateral on standby letters of credit as it does for loan commitments. The term of these standby letters of credit is defined in each commitment and typically corresponds with the underlying loan commitment. At March 31, 2013, outstanding standby letters of credit totaled $491 million. Commercial letters of credit are used to facilitate customer trade transactions with the drafts being drawn when the underlying transaction is consummated. At March 31, 2013, outstanding commercial letters of credit totaled $8 million.

Allowances for Credit Losses

BOK Financial maintains an allowance for loan losses and an accrual for off-balance sheet credit risk. The accrual for off-balance sheet credit risk is maintained at a level that is appropriate to cover estimated losses associated with credit instruments that are not currently recognized as assets such as loan commitments, standby letters of credit or guarantees. As discussed in greater detail in Note 6, the Company also has separate accruals for off-balance sheet credit risk related to residential mortgage loans previously sold with full or partial recourse and for residential mortgage loans sold to government sponsored agencies under standard representations and warranties.

The appropriateness of the allowance for loan losses and accrual for off-balance sheet credit losses (collectively "allowance for credit losses") is assessed by management based on an on-going quarterly evaluation of the probable estimated losses inherent in the portfolio, including probable losses on both outstanding loans and unused commitments.

The allowance for loan losses consists of specific allowances attributed to impaired loans that have not yet been charged down to amounts we expect to recover, general allowances for unimpaired loans based on estimated loss rates by loan class and nonspecific allowances based on general economic conditions, risk concentration and related factors. There have been no material changes in the approach or techniques utilized in developing the allowance for loan losses and the accrual for off-balance sheet credit losses for the three months ended March 31, 2013.

Loans are considered to be impaired when it becomes probable that BOK Financial will be unable to collect all amounts due according to the contractual terms of the loan agreements. Internally risk graded loans are evaluated individually for impairment. Substantially all commercial and commercial real estate loans and certain residential mortgage and consumer loans are risk graded based on evaluation of the borrowers' ability to repay. Certain commercial loans and most residential mortgage and consumer loans are small balance, homogeneous pools of loans that are not risk graded. Non-risk graded loans are identified as impaired based on performance status. Generally, non-risk graded loans 90 days or more past due or modified in a TDR or in bankruptcy are considered to be impaired.

Specific allowances for impaired loans are measured by an evaluation of estimated future cash flows discounted at the loans’ initial effective interest rate or the fair value of collateral for certain collateral dependent loans. Collateral value of real property is generally based on third party appraisals that conform to Uniform Standards of Professional Appraisal Practice, less estimated selling costs. Appraised values are on an "as-is" basis and are generally not adjusted by the Company. Updated appraisals are obtained at least annually or more frequently if market conditions indicate collateral values have declined. Collateral value of mineral rights is generally determined by our internal staff of engineers based on projected cash flows under current market conditions. Collateral values and available cash resources that support impaired loans are evaluated quarterly. Historical statistics may be used as a practical way to estimate impairment in limited situations, such as when a collateral dependent loan is identified as impaired at the end of a reporting period, until an updated appraisal of collateral value is received or a full assessment of future cash flows is completed. Estimates of future cash flows and collateral values require significant judgments and may be volatile.

General allowances for unimpaired loans are based on estimated loss rates by loan class. The gross loss rate for each loan class is determined by the greater of the current gross loss rate based on the most recent twelve months or a ten-year gross loss rate. Recoveries are not directly considered in the estimation of loss rates. Recoveries generally do not follow predictable patterns and are not received until well after the charge-off date as a result of protracted legal actions. For risk graded loans, gross loss rates are adjusted for changes in risk grading. For each loan class, the current weighted average risk grade is compared to the long-term average risk grade. This comparison determines whether credit risk in each loan class is increasing or decreasing. Loss rates are adjusted upward or downward in proportion to changes in average risk grading. General allowances for unimpaired loans also consider inherent risks identified for each loan class. Inherent risks consider loss rates that most appropriately represent the current credit cycle and other factors attributable to specific loan classes which have not yet been represented in the gross loss rates or risk grading. These factors include changes in commodity prices or engineering imprecision, which may affect the value of reserves that secure our energy loan portfolio, construction risk that may affect commercial real estate loans, changes in regulations and public policy that may disproportionately impact health care loans and changes in loans products.

Nonspecific allowances are maintained for risks beyond factors specific to a particular loan or loan class. These factors include trends in the economy of our primary lending areas, concentrations in large balance loans and other relevant factors.

An accrual for off-balance sheet credit losses is included in Other liabilities in the Consolidated Balance Sheets. The appropriateness of this accrual is determined in the same manner as the allowance for loan losses.

A provision for credit losses is charged against or credited to earnings in amounts necessary to maintain an appropriate allowance for credit losses. Recoveries of loans previously charged off are added to the allowance when received.

The activity in the allowance for loan losses and the allowance for off-balance sheet credit losses related to loan commitments and standby letters of credit for the three months ended March 31, 2013 is summarized as follows (in thousands):



	Commercial			Commercial Real Estate			Residential Mortgage			Consumer			Nonspecific allowance			Total
Allowance for loan losses:
Beginning balance	$	65,280		$	54,884		$	41,703		$	9,453		$	44,187		$	215,507
Provision for loan losses	(1,956		)	(2,680		)	(274		)	(905		)	(1,375		)	(7,190		)
Loans charged off	(298		)	(4,800		)	(1,779		)	(2,032		)	—			(8,909		)
Recoveries	3,393			1,124			572			1,468			—			6,557
Ending balance	$	66,419		$	48,528		$	40,222		$	7,984		$	42,812		$	205,965
Allowance for off-balance sheet credit losses:
Beginning balance	$	475		$	1,353		$	78		$	9		$	—		$	1,915
Provision for off-balance sheet credit losses	(70		)	(735		)	(6		)	1			—			(810		)
Ending balance	$	405		$	618		$	72		$	10		$	—		$	1,105

Total provision for credit losses	$	(2,026	)	$	(3,415	)	$	(280	)	$	(904	)	$	(1,375	)	$	(8,000	)



	Commercial			Commercial Real Estate			Residential Mortgage			Consumer			Nonspecific allowance			Total
Allowance for loan losses:
Beginning balance	$	83,443		$	67,034		$	39,207		$	17,447		$	46,350		$	253,481
Provision for loan losses	3,517			1,121			(3,119		)	(306		)	(2,000		)	(787		)
Loans charged off	(2,934		)	(6,725		)	(1,786		)	(2,229		)	—			(13,674		)
Recoveries	1,946			1,312			411			1,520			—			5,189
Ending balance	$	85,972		$	62,742		$	34,713		$	16,432		$	44,350		$	244,209
Allowance for off-balance sheet credit losses:
Beginning balance	$	7,906		$	1,250		$	91		$	14		$	—		$	9,261
Provision for off-balance sheet credit losses	456			325			(9		)	15			—			787
Ending balance	$	8,362		$	1,575		$	82		$	29		$	—		$	10,048

Total provision for credit losses	$	3,973		$	1,446		$	(3,128	)	$	(291	)	$	(2,000	)	$	—

The allowance for loan losses and recorded investment of the related loans by portfolio segment for each impairment measurement method at March 31, 2013 is as follows (in thousands):



	Collectively Measured for Impairment				Individually Measured for Impairment				Total
	Recorded Investment		Related Allowance		Recorded Investment		Related Allowance		Recorded Investment		Related Allowance
Commercial	$	7,398,444	$	66,071	$	19,861	$	348	$	7,418,305	$	66,419
Commercial real estate	2,219,985		48,270		65,175		258		2,285,160		48,528
Residential mortgage	1,967,238		39,923		45,212		299		2,012,450		40,222
Consumer	375,477		7,862		2,172		122		377,649		7,984
Total	11,961,144		162,126		132,420		1,027		12,093,564		163,153

Nonspecific allowance	—		—		—		—		—		42,812

Total	$	11,961,144	$	162,126	$	132,420	$	1,027	$	12,093,564	$	205,965

The allowance for loan losses and recorded investment of the related loans by portfolio segment for each impairment measurement method at December 31, 2012 is as follows (in thousands):



	Collectively Measured for Impairment				Individually Measured for Impairment				Total
	Recorded Investment		Related Allowance		Recorded Investment		Related Allowance		Recorded Investment		Related Allowance
Commercial	$	7,617,445	$	65,050	$	24,467	$	230	$	7,641,912	$	65,280
Commercial real estate	2,168,373		51,775		60,626		3,109		2,228,999		54,884
Residential mortgage	1,998,432		40,934		46,608		769		2,045,040		41,703
Consumer	392,796		9,328		2,709		125		395,505		9,453
Total	12,177,046		167,087		134,410		4,233		12,311,456		171,320

Nonspecific allowance	—		—		—		—		—		44,187

Total	$	12,177,046	$	167,087	$	134,410	$	4,233	$	12,311,456	$	215,507

The allowance for loan losses and recorded investment of the related loans by portfolio segment for each impairment measurement method at March 31, 2012 is as follows (in thousands):



	Collectively Measured for Impairment				Individually Measured for Impairment				Total
	Recorded Investment		Related Allowance		Recorded Investment		Related Allowance		Recorded Investment		Related Allowance
Commercial	$	6,881,908	$	85,508	$	61,677	$	464	$	6,943,585	$	85,972
Commercial real estate	2,165,824		61,098		86,475		1,644		2,252,299		62,742
Residential mortgage	1,961,414		34,484		7,512		229		1,968,926		34,713
Consumer	407,863		16,432		4,771		—		412,634		16,432
Total	11,417,009		197,522		160,435		2,337		11,577,444		199,859

Nonspecific allowance	—		—		—		—		—		44,350

Total	$	11,417,009	$	197,522	$	160,435	$	2,337	$	11,577,444	$	244,209

Credit Quality Indicators

The Company utilizes loan class and risk grading as primary credit quality indicators. Substantially all commercial and commercial real estate loans and certain residential mortgage and consumer loans are risk graded based on a quarterly evaluation of the borrowers’ ability to repay the loans. Certain commercial loans and most residential mortgage and consumer loans are small, homogeneous pools that are not risk graded.

The allowance for loan losses and recorded investment of the related loans by portfolio segment for risk graded and non-risk graded loans at March 31, 2013 is as follows (in thousands):



	Internally Risk Graded				Non-Graded				Total
	Recorded Investment		Related Allowance		Recorded Investment		Related Allowance		Recorded Investment		Related Allowance
Commercial	$	7,400,848	$	65,320	$	17,457	$	1,099	$	7,418,305	$	66,419
Commercial real estate	2,285,160		48,528		—		—		2,285,160		48,528
Residential mortgage	247,814		4,600		1,764,636		35,622		2,012,450		40,222
Consumer	237,152		3,163		140,497		4,821		377,649		7,984
Total	10,170,974		121,611		1,922,590		41,542		12,093,564		163,153

Nonspecific allowance	—		—		—		—		—		42,812

Total	$	10,170,974	$	121,611	$	1,922,590	$	41,542	$	12,093,564	$	205,965

The allowance for loan losses and recorded investment of the related loans by portfolio segment for risk graded and non-risk graded loans at December 31, 2012 is as follows (in thousands):



	Internally Risk Graded				Non-Graded				Total
	Recorded Investment		Related Allowance		Recorded Investment		Related Allowance		Recorded Investment		Related Allowance
Commercial	$	7,624,442	$	64,181	$	17,470	$	1,099	$	7,641,912	$	65,280
Commercial real estate	2,228,999		54,884		—		—		2,228,999		54,884
Residential mortgage	265,503		5,270		1,779,537		36,433		2,045,040		41,703
Consumer	231,376		2,987		164,129		6,466		395,505		9,453
Total	10,350,320		127,322		1,961,136		43,998		12,311,456		171,320

Nonspecific allowance	—		—		—		—		—		44,187

Total	$	10,350,320	$	127,322	$	1,961,136	$	43,998	$	12,311,456	$	215,507

The allowance for loan losses and recorded investment of the related loans by portfolio segment for risk graded and non-risk graded loans at March 31, 2012 is as follows (in thousands):



	Internally Risk Graded				Non-Graded				Total
	Recorded Investment		Related Allowance		Recorded Investment		Related Allowance		Recorded Investment		Related Allowance
Commercial	$	6,926,003	$	84,853	$	17,582	$	1,119	$	6,943,585	$	85,972
Commercial real estate	2,252,299		62,742		—		—		2,252,299		62,742
Residential mortgage	298,139		7,482		1,670,787		34,146		1,968,926		41,628
Consumer	209,699		2,676		202,935		6,841		412,634		9,517
Total	9,686,140		157,753		1,891,304		42,106		11,577,444		199,859

Nonspecific allowance	—		—		—		—		—		44,350

Total	$	9,686,140	$	157,753	$	1,891,304	$	42,106	$	11,577,444	$	244,209

Loans are considered to be performing if they are in compliance with the original terms of the agreement, which is consistent with the regulatory guideline of “pass.” Performing also includes loans considered to be “other loans especially mentioned” by regulatory guideline. Other loans especially mentioned are in compliance with the original terms of the agreement but may have a weakness that deserves management’s close attention. Performing loans also include past due residential mortgages that are guaranteed by agencies of the U.S. government.

The risk grading process identified certain criticized loans as potential problem loans. These loans have a well-defined weakness (e.g. inadequate debt service coverage or liquidity or marginal capitalization; repayment may depend on collateral or other risk mitigation) that may jeopardize liquidation of the debt and represent a greater risk due to deterioration in the financial condition of the borrower. This is consistent with the regulatory guideline for “substandard.” Because the borrowers are still performing in accordance with the original terms of the loan agreements, these loans were not placed in nonaccruing status. Known information does, however, cause concern as to the borrowers’ continued compliance with current repayment terms. Nonaccruing loans represent loans for which full collection of principal and interest is uncertain. This is substantially the same criteria used to determine whether a loan is impaired and includes certain loans considered “substandard” and all loans considered “doubtful” by regulatory guidelines.

The following table summarizes the Company’s loan portfolio at March 31, 2013 by the risk grade categories (in thousands):



	Internally Risk Graded						Non-Graded
	Performing		Potential Problem		Nonaccrual		Performing		Nonaccrual		Total
Commercial:
Energy	$	2,342,500	$	4,555	$	2,377	$	—	$	—	$	2,349,432
Services	2,074,198		31,127		9,474		—		—		2,114,799
Wholesale/retail	1,071,954		10,807		2,239		—		—		1,085,000
Manufacturing	387,346		10,624		1,848		—		—		399,818
Healthcare	1,078,550		124		2,962		—		—		1,081,636
Integrated food services	173,800		—		—		—		—		173,800
Other commercial and industrial	190,758		4,716		889		17,385		72		213,820
Total commercial	7,319,106		61,953		19,789		17,385		72		7,418,305

Commercial real estate:
Construction and land development	194,944		19,423		23,462		—		—		237,829
Retail	572,761		2,597		8,921		—		—		584,279
Office	401,070		6,723		12,851		—		—		420,644
Multifamily	453,822		2,151		4,501		—		—		460,474
Industrial	234,590		261		2,198		—		—		237,049
Other commercial real estate	321,304		10,339		13,242		—		—		344,885
Total commercial real estate	2,178,491		41,494		65,175		—		—		2,285,160

Residential mortgage:
Permanent mortgage	230,595		6,555		10,664		816,272		27,489		1,091,575
Permanent mortgages guaranteed by U.S. government agencies	—		—		—		162,205		214		162,419
Home equity	—		—		—		751,397		7,059		758,456
Total residential mortgage	230,595		6,555		10,664		1,729,874		34,762		2,012,450

Consumer:
Indirect automobile	—		—		—		23,049		1,319		24,368
Other consumer	235,495		1,249		408		115,685		444		353,281
Total consumer	235,495		1,249		408		138,734		1,763		377,649

Total	$	9,963,687	$	111,251	$	96,036	$	1,885,993	$	36,597	$	12,093,564

The following table summarizes the Company’s loan portfolio at December 31, 2012 by the risk grade categories (in thousands):



	Internally Risk Graded						Non-Graded
	Performing		Potential Problem		Nonaccrual		Performing		Nonaccrual		Total
Commercial:
Energy	$	2,448,954	$	9,245	$	2,460	$	—	$	—	$	2,460,659
Services	2,119,734		32,362		12,090		—		—		2,164,186
Wholesale/retail	1,093,413		9,949		3,077		—		—		1,106,439
Manufacturing	337,132		9,345		2,007		—		—		348,484
Healthcare	1,077,773		467		3,166		—		—		1,081,406
Integrated food services	190,422		—		684		—		—		191,106
Other commercial and industrial	266,329		4,914		919		17,406		64		289,632
Total commercial	7,533,757		66,282		24,403		17,406		64		7,641,912

Commercial real estate:
Construction and land development	204,010		22,952		26,131		—		—		253,093
Retail	508,342		6,327		8,117		—		—		522,786
Office	405,763		15,280		6,829		—		—		427,872
Multifamily	393,566		6,624		2,706		—		—		402,896
Industrial	241,761		265		3,968		—		—		245,994
Other commercial real estate	351,663		11,820		12,875		—		—		376,358
Total commercial real estate	2,105,105		63,268		60,626		—		—		2,228,999

Residential mortgage:
Permanent mortgage	242,823		10,271		12,409		831,008		27,454		1,123,965
Permanent mortgages guaranteed by U.S. government agencies	—		—		—		159,955		489		160,444
Home equity	—		—		—		754,375		6,256		760,631
Total residential mortgage	242,823		10,271		12,409		1,745,338		34,199		2,045,040

Consumer:
Indirect automobile	—		—		—		33,157		1,578		34,735
Other consumer	229,570		1,091		715		128,978		416		360,770
Total consumer	229,570		1,091		715		162,135		1,994		395,505

Total	$	10,111,255	$	140,912	$	98,153	$	1,924,879	$	36,257	$	12,311,456

The following table summarizes the Company’s loan portfolio at March 31, 2012 by the risk grade categories (in thousands):



	Internally Risk Graded						Non-Graded
	Performing		Potential Problem		Nonaccrual		Performing		Nonaccrual		Total
Commercial:
Energy	$	2,142,978	$	8,987	$	336	$	—	$	—	$	2,152,301
Services	1,899,082		39,049		12,890		—		—		1,951,021
Wholesale/retail	958,682		23,104		15,388		—		—		997,174
Manufacturing	308,187		10,117		23,402		—		—		341,706
Healthcare	974,209		1,006		7,946		—		—		983,161
Integrated food services	203,351		750		—		—		—		204,101
Other commercial and industrial	294,818		6		1,715		17,509		73		314,121
Total commercial	6,781,307		83,019		61,677		17,509		73		6,943,585

Commercial real estate:
Construction and land development	234,687		28,438		52,416		—		—		315,541
Retail	463,143		8,639		6,193		—		—		477,975
Office	357,006		12,437		10,733		—		—		380,176
Multifamily	420,156		9,400		3,414		—		—		432,970
Industrial	286,642		277		—		—		—		286,919
Other commercial real estate	331,028		13,971		13,719		—		—		358,718
Total commercial real estate	2,092,662		73,162		86,475		—		—		2,252,299

Residential mortgage:
Permanent mortgage	276,892		13,735		7,512		824,990		15,310		1,138,439
Permanent mortgages guaranteed by U.S. government agencies	—		—		—		180,862		—		180,862
Home equity	—		—		—		644,985		4,640		649,625
Total residential mortgage	276,892		13,735		7,512		1,650,837		19,950		1,968,926

Consumer:
Indirect automobile	—		—		—		78,916		2,608		81,524
Other consumer	202,292		2,636		4,771		121,118		293		331,110
Total consumer	202,292		2,636		4,771		200,034		2,901		412,634

Total	$	9,353,153	$	172,552	$	160,435	$	1,868,380	$	22,924	$	11,577,444

Impaired Loans

Loans are considered to be impaired when it is probable that the Company will not be able to collect all amounts due according to the contractual terms of the loan agreement. This includes all nonaccruing loans, all loans modified in a TDR and all loans repurchased from GNMA pools.

A summary of impaired loans follows (in thousands):



	As of										For the
	March 31, 2013										Three Months Ended
			Recorded Investment								March 31, 2013
	Unpaid Principal Balance		Total		With No Allowance		With Allowance		Related Allowance		Average Recorded Investment		Interest Income Recognized
Commercial:
Energy	$	2,377	$	2,377	$	2,377	$	—	$	—	$	2,419	$	—
Services	12,592		9,474		8,502		972		292		10,782		—
Wholesale/retail	2,545		2,239		2,187		52		13		2,658		—
Manufacturing	2,140		1,848		1,848		—		—		1,928		—
Healthcare	3,649		2,962		2,919		43		43		3,064		—
Integrated food services	—		—		—		—		—		342		—
Other commercial and industrial	8,461		961		961		—		—		972		—
Total commercial	31,764		19,861		18,794		1,067		348		22,165		—

Commercial real estate:
Construction and land development	28,913		23,462		22,967		495		155		24,797		—
Retail	11,375		8,921		8,921		—		—		8,519		—
Office	16,169		12,851		12,617		234		30		9,840		—
Multifamily	4,501		4,501		4,501		—		—		3,604		—
Industrial	3,875		2,198		2,198		—		—		3,083		—
Other real estate loans	15,546		13,242		12,642		600		73		13,059		—
Total commercial real estate	80,379		65,175		63,846		1,329		258		62,902		—

Residential mortgage:
Permanent mortgage	48,613		38,153		37,605		548		299		39,008		318
Permanent mortgage guaranteed by U.S. government agencies¹	171,887		162,419		162,419		—		—		161,432		1,276
Home equity	7,059		7,059		7,059		—		—		6,658		—
Total residential mortgage	227,559		207,631		207,083		548		299		207,098		1,594

Consumer:
Indirect automobile	1,319		1,319		1,319		—		—		1,449		—
Other consumer	918		852		730		122		122		992		—
Total consumer	2,237		2,171		2,049		122		122		2,441		—

Total	$	341,939	$	294,838	$	291,772	$	3,066	$	1,027	$	294,606	$	1,594


¹	All permanent mortgage loans guaranteed by U.S. government agencies are considered impaired as we do not expect full collection of contractual principal and interest. At March 31, 2013, $214 thousand of these loans were nonaccruing and $162 million were accruing based on the guarantee by U.S. government agencies.

Generally, no interest income is recognized on impaired loans until all principal balances, including amounts charged-off, are recovered.

A summary of impaired loans at December 31, 2012 follows (in thousands):



			Recorded Investment
	Unpaid Principal Balance		Total		With No Allowance		With Allowance		Related Allowance
Commercial:
Energy	$	2,460	$	2,460	$	2,460	$	—	$	—
Services	15,715		12,090		11,940		150		149
Wholesale/retail	9,186		3,077		3,016		61		15
Manufacturing	2,447		2,007		2,007		—		—
Healthcare	4,256		3,166		2,050		1,116		66
Integrated food services	684		684		684		—		—
Other commercial and industrial	8,482		983		983		—		—
Total commercial	43,230		24,467		23,140		1,327		230

Commercial real estate:
Construction and land development	44,721		26,131		25,575		556		155
Retail	9,797		8,117		8,117		—		—
Office	8,949		6,829		6,604		225		21
Multifamily	3,189		2,706		2,706		—		—
Industrial	3,968		3,968		—		3,968		2,290
Other real estate loans	15,377		12,875		10,049		2,826		643
Total commercial real estate	86,001		60,626		53,051		7,575		3,109

Residential mortgage:
Permanent mortgage	51,153		39,863		37,564		2,299		769
Permanent mortgage guaranteed by U.S. government agencies¹	170,740		160,444		160,444		—		—
Home equity	6,256		6,256		6,256		—		—
Total residential mortgage	228,149		206,563		204,264		2,299		769

Consumer:
Indirect automobile	1,578		1,578		1,578		—		—
Other consumer	1,300		1,131		1,006		125		125
Total consumer	2,878		2,709		2,584		125		125

Total	$	360,258	$	294,365	$	283,039	$	11,326	$	4,233


¹	All permanent mortgage loans guaranteed by U.S. government agencies are considered impaired as we do not expect full collection of contractual principal and interest. At December 31, 2012, $489 thousand of these loans were nonaccruing and $160 million were accruing based on the guarantee by U.S. government agencies.

A summary of impaired loans at March 31, 2012 follows (in thousands):



	As of										For the
	As of March 31, 2012										Three Months Ended
			Recorded Investment								March 31, 2012
	Unpaid Principal Balance		Total		With No Allowance		With Allowance		Related Allowance		Average Recorded Investment		Interest Income Recognized
Commercial:
Energy	$	336	$	336	$	336	$	—	$	—	$	336	$	—
Services	22,318		12,890		12,237		653		307		14,929		—
Wholesale/retail	19,085		15,388		15,300		88		22		18,284		—
Manufacturing	26,536		23,402		23,402		—		—		23,227		—
Healthcare	9,529		7,946		6,671		1,275		135		6,716		—
Integrated food services	—		—		—		—		—		—		—
Other commercial and industrial	9,287		1,788		1,788		—		—		1,789		—
Total commercial	87,091		61,750		59,734		2,016		464		65,281		—

Commercial real estate:
Construction and land development	86,435		52,416		51,615		801		206		57,145		—
Retail	7,680		6,193		3,761		2,432		1,062		6,528		—
Office	13,888		10,733		10,508		225		21		11,095		—
Multifamily	3,414		3,414		3,414		—		—		3,464		—
Industrial	—		—		—		—		—		—		—
Other real estate loans	16,273		13,719		11,104		2,615		355		14,603		—
Total commercial real estate	127,690		86,475		80,402		6,073		1,644		92,835		—

Residential mortgage:
Permanent mortgage	24,131		22,822		22,142		680		229		24,094		132
Permanent mortgage guaranteed by U.S. government agencies¹	184,510		180,862		180,862		—		—		194,385		1,532
Home equity	4,640		4,640		4,640		—		—		4,521		—
Total residential mortgage	213,281		208,324		207,644		680		229		223,000		1,664

Consumer:
Indirect automobile	2,608		2,608		2,608		—		—		2,401		—
Other consumer	5,695		5,064		5,064		—		—		3,193		—
Total consumer	8,303		7,672		7,672		—		—		5,594		—

Total	$	436,365	$	364,221	$	355,452	$	8,769	$	2,337	$	386,710	$	1,664


¹	All permanent mortgage loans guaranteed by U.S. government agencies are considered impaired as we do not expect full collection of contractual principal and interest. At March 31, 2012, all of these loans were accruing based on the guarantee by U.S. government agencies.

Troubled Debt Restructurings

A summary of troubled debt restructurings ("TDRs") by accruing status as of March 31, 2013 were as follows (in thousands):



	As of March 31, 2013								Amounts Charged Off During the Three Months Ended March 31, 2013
	Recorded Investment		Performing in Accordance With Modified Terms		Not Performing in Accordance With Modified Terms		Specific Allowance
Nonaccruing TDRs:

Commercial:
Energy	$	—	$	—	$	—	$	—	$	—
Services	2,441		1,195		1,246		292		—
Wholesale/retail	1,481		1,015		466		13		—
Manufacturing	—		—		—		—		—
Healthcare	—		—		—		—		—
Integrated food services	—		—		—		—		—
Other commercial and industrial	856		163		693		—		—
Total commercial	4,778		2,373		2,405		305		—

Commercial real estate:
Construction and land development	12,770		2,479		10,291		76		—
Retail	6,139		2,359		3,780		—		627
Office	2,966		1,883		1,083		—		—
Multifamily	—		—		—		—		—
Industrial	—		—		—		—		—
Other real estate loans	4,889		3,281		1,608		—		—
Total commercial real estate	26,764		10,002		16,762		76		627

Residential mortgage:
Permanent mortgage	19,230		12,670		6,560		54		370
Home equity	1,976		1,844		132		—		—
Total residential mortgage	21,206		14,514		6,692		54		370

Consumer:
Indirect automobile	390		372		18		—		—
Other consumer	533		387		146		80		—
Total consumer	923		759		164		80		—

Total nonaccruing TDRs	$	53,671	$	27,648	$	26,023	$	515	$	997



	As of March 31, 2013								Amounts Charged Off During the Three Months Ended March 31, 2013
	Recorded Investment		Performing in Accordance With Modified Terms		Not Performing in Accordance With Modified Terms		Specific Allowance
Accruing TDRs:

Residential mortgage:
Permanent mortgage	—		—		—		—		—
Permanent mortgages guaranteed by U.S. government agencies	47,942		13,184		34,758		—		—
Total residential mortgage	47,942		13,184		34,758		—		—

Total accruing TDRs	47,942		13,184		34,758		—		—

Total TDRs	$	101,613	$	40,832	$	60,781	$	515	$	997

A summary of troubled debt restructurings by accruing status as of December 31, 2012 were as follows (in thousands):



	As of
	December 31, 2012
	Recorded Investment		Performing in Accordance With Modified Terms		Not Performing in Accordance With Modified Terms		Specific Allowance
Nonaccruing TDRs:

Commercial:
Energy	$	—	$	—	$	—	$	—
Services	2,492		2,099		393		45
Wholesale/retail	2,290		1,362		928		15
Manufacturing	—		—		—		—
Healthcare	64		64		—		—
Integrated food services	—		—		—		—
Other commercial and industrial	675		—		675		—
Total commercial	5,521		3,525		1,996		60

Commercial real estate:
Construction and land development	14,898		9,989		4,909		76
Retail	6,785		5,735		1,050		—
Office	3,899		1,920		1,979		—
Multifamily	—		—		—		—
Industrial	—		—		—		—
Other real estate loans	5,017		3,399		1,618		—
Total commercial real estate	30,599		21,043		9,556		76

Residential mortgage:
Permanent mortgage	20,490		12,214		8,276		54
Home equity	—		—		—		—
Total residential mortgage	20,490		12,214		8,276		54

Consumer:
Indirect automobile	532		492		40		—
Other consumer	2,328		2,097		231		83
Total consumer	2,860		2,589		271		83

Total nonaccuring TDRs	$	59,470	$	39,371	$	20,099	$	273



	As of
	December 31, 2012
	Recorded Investment		Performing in Accordance With Modified Terms		Not Performing in Accordance With Modified Terms		Specific Allowance

Accruing TDRs:

Residential mortgage:
Permanent mortgage	—		—		—		—
Permanent mortgages guaranteed by U.S. government agencies	38,515		8,755		29,760		—
Total residential mortgage	38,515		8,755		29,760		—

Total accruing TDRs	38,515		8,755		29,760		—

Total TDRs	$	97,985	$	48,126	$	49,859	$	273

A summary of troubled debt restructurings by accruing status as of March 31, 2012 were as follows (in thousands):



	As of March 31, 2012								Amounts Charged Off During the Three Months Ended March 31, 2012
	Recorded Investment		Performing in Accordance With Modified Terms		Not Performing in Accordance With Modified Terms		Specific Allowance
Nonaccruing TDRs:

Commercial:
Energy	$	—	$	—	$	—	$	—	$	—
Services	3,199		992		2,207		—		—
Wholesale/retail	1,676		1,480		196		22		—
Manufacturing	—		—		—		—		—
Healthcare	82		82		—		—		—
Integrated food services	—		—		—		—		—
Other commercial and industrial	957		—		957		—		—
Total commercial	5,914		2,554		3,360		22		—

Commercial real estate:
Construction and land development	21,834		10,413		11,421		76		2,692
Retail	3,635		1,200		2,435		—		—
Office	3,419		1,133		2,286		—		269
Multifamily	—		—		—		—		—
Industrial	—		—		—		—		—
Other real estate loans	7,483		2,039		5,444		259		2,205
Total commercial real estate	36,371		14,785		21,586		335		5,166

Residential mortgage:
Permanent mortgage	7,027		4,575		2,452		79		57
Home equity	—		—		—		—		—
Total residential mortgage	7,027		4,575		2,452		79		57

Consumer:
Indirect automobile	—		—		—		—		—
Other consumer	3,553		3,545		8		—		—
Total consumer	3,553		3,545		8		—		—

Total nonaccruing TDRs	$	52,865	$	25,459	$	27,406	$	436	$	5,223



	As of March 31, 2012								Amounts Charged Off During the Three Months Ended March 31, 2012
	Recorded Investment		Performing in Accordance With Modified Terms		Not Performing in Accordance With Modified Terms		Specific Allowance
Nonaccruing TDRs:

Accruing TDRs:

Residential mortgage:
Permanent mortgage	3,993		2,706		1,287		—		48
Permanent mortgages guaranteed by U.S. government agencies	32,770		17,570		15,200		—		—
Total residential mortgage	36,763		20,276		16,487		—		48

Total accruing TDRs	36,763		20,276		16,487		—		48

Total TDRs	$	89,628	$	45,735	$	43,893	$	436	$	5,271

Troubled debt restructurings generally consist of interest rates concessions, payment stream concessions or a combination of concessions to distressed borrowers. The following tables detail the recorded balance of loans at March 31, 2013 by class that were restructured during the three months ended March 31, 2013 by primary type of concession (in thousands):



	Three Months Ended Mar. 31, 2013
	Accruing						Nonaccrual								Total
	Payment Stream		Combination & Other		Total		Interest Rate		Payment Stream		Combination & Other		Total
Commercial:
Energy	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—
Services	—		—		—		—		56		—		56		56
Wholesale/retail	—		—		—		—		—		—		—		—
Manufacturing	—		—		—		—		—		—		—		—
Healthcare	—		—		—		—		—		—		—		—
Integrated food services	—		—		—		—		—		—		—		—
Other commercial and industrial	—		—		—		151		—		—		151		151
Total commercial	—		—		—		151		56		—		207		207

Commercial real estate:
Construction and land development	—		—		—		—		—		—		—		—
Retail	—		—		—		—		—		—		—		—
Office	—		—		—		—		—		—		—		—
Multifamily	—		—		—		—		—		—		—		—
Industrial	—		—		—		—		—		—		—		—
Other real estate loans	—		—		—		—		—		—		—		—
Total commercial real estate	—		—		—		—		—		—		—		—

Residential mortgage:
Permanent mortgage	—		—		—		—		62		509		571		571
Permanent mortgage guaranteed by U.S. government agencies	5,431		3,241		8,672		—		—		—		—		8,672
Home equity	—		—		—		—		—		339		339		339
Total residential mortgage	5,431		3,241		8,672		—		62		848		910		9,582

Consumer:
Indirect automobile	—		—		—		—		—		13		13		13
Other consumer	—		—		—		93		—		44		137		137
Total consumer	—		—		—		93		—		57		150		150

Total	$	5,431	$	3,241	$	8,672	$	244	$	118	$	905	$	1,267	$	9,939

Troubled debt restructurings generally consist of interest rates concessions, payment stream concessions or a combination of concessions to distressed borrowers. The following tables detail the recorded balance of loans by class that were restructured during the three months ended March 31, 2012 by primary type of concession (in thousands):



	Three Months Ended Mar. 31, 2012
	Accruing						Nonaccrual								Total
	Payment Stream		Combination & Other		Total		Interest Rate		Payment Stream		Combination & Other		Total
Commercial:
Energy	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—
Services	—		—		—		—		—		—		—		—
Wholesale/retail	—		—		—		—		—		—		—		—
Manufacturing	—		—		—		—		—		—		—		—
Healthcare	—		—		—		—		—		82		82		82
Integrated food services	—		—		—		—		—		—		—		—
Other commercial and industrial	—		—		—		—		—		—		—		—
Total commercial	—		—		—		—		—		82		82		82

Commercial real estate:
Construction and land development	—		—		—		105		—		—		105		105
Retail	—		—		—		2,435		—		—		2,435		2,435
Office	—		—		—		1,403		—		—		1,403		1,403
Multifamily	—		—		—		—		—		—		—		—
Industrial	—		—		—		—		—		—		—		—
Other real estate loans	—		—		—		—		1,668		—		1,668		1,668
Total commercial real estate	—		—		—		3,943		1,668		—		5,611		5,611

Residential mortgage:
Permanent mortgage	—		151		151		—		—		872		872		1,023
Permanent mortgage guaranteed by U.S. government agencies	—		5,169		5,169		—		—		—		—		5,169
Home equity	—		—		—		—		—		—		—		—
Total residential mortgage	—		5,320		5,320		—		—		872		872		6,192

Consumer:
Indirect automobile	—		—		—		—		—		—		—		—
Other consumer	—		—		—		381		—		3,026		3,407		3,407
Total consumer	—		—		—		381		—		3,026		3,407		3,407

Total	$	—	$	5,320	$	5,320	$	4,324	$	1,668	$	3,980	$	9,972	$	15,292

The following table summarizes, by loan class, the recorded investment at March 31, 2013 of loans modified as TDRs within the previous 12 months and for which there was a payment default during the three months ended March 31, 2013 (in thousands):



	Three Months Ended Mar. 31, 2013
	Accruing		Nonaccrual		Total
Commercial:
Energy	$	—	$	—	$	—
Services	—		875		875
Wholesale/retail	—		—		—
Manufacturing	—		—		—
Healthcare	—		—		—
Integrated food services	—		—		—
Other commercial and industrial	—		38		38
Total commercial	—		913		913

Commercial real estate:
Construction and land development	—		8,065		8,065
Retail	—		—		—
Office	—		—		—
Multifamily	—		—		—
Industrial	—		—		—
Other real estate loans	—		—		—
Total commercial real estate	—		8,065		8,065

Residential mortgage:
Permanent mortgage	—		2,773		2,773
Permanent mortgage guaranteed by U.S. government agencies	18,575		—		18,575
Home equity	—		—		—
Total residential mortgage	18,575		2,773		21,348

Consumer:
Indirect automobile	—		27		27
Other consumer	—		—		—
Total consumer	—		27		27

Total	$	18,575	$	11,778	$	30,353

A payment default is defined as being 30 days or more past due. Loans that experienced a payment default during the three months ended March 31, 2013 above includes loans that were 30 days or more past due at any time during the period, but that are performing in accordance with the modified terms as of the balance sheet date.

The following table summarizes, by loan class, the recorded investment at March 31, 2012 of loans modified as TDRs within the previous 12 months and for which there was a payment default during the three months ended March 31, 2012 (in thousands):



	Three Months Ended Mar. 31, 2012
	Accruing		Nonaccrual		Total
Commercial:
Energy	$	—	$	—	$	—
Services	—		768		768
Wholesale/retail	—		—		—
Manufacturing	—		—		—
Healthcare	—		—		—
Integrated food services	—		—		—
Other commercial and industrial	—		—		—
Total commercial	—		768		768

Commercial real estate:
Construction and land development	—		2,379		2,379
Retail	—		2,435		2,435
Office	—		1,403		1,403
Multifamily	—		—		—
Industrial	—		—		—
Other real estate loans	—		1,949		1,949
Total commercial real estate	—		8,166		8,166

Residential mortgage:
Permanent mortgage	269		379		648
Permanent mortgage guaranteed by U.S. government agencies	6,528		—		6,528
Home equity	—		—		—
Total residential mortgage	6,797		379		7,176

Consumer:
Indirect automobile	—		—		—
Other consumer	—		8		8
Total consumer	—		8		8

Total	$	6,797	$	9,321	$	16,118

Nonaccrual & Past Due Loans

Past due status for all loan classes is based on the actual number of days since the last payment was due according to the contractual terms of the loans.

A summary of loans currently performing, loans past due and accruing and nonaccrual loans as of March 31, 2013 is as follows (in thousands):



			Past Due
	Current		30 to 89 Days		90 Days or More		Nonaccrual		Total
Commercial:
Energy	$	2,346,530	$	525	$	—	$	2,377	$	2,349,432
Services	2,103,111		1,697		517		9,474		2,114,799
Wholesale/retail	1,082,491		270		—		2,239		1,085,000
Manufacturing	397,746		224		—		1,848		399,818
Healthcare	1,073,804		4,806		64		2,962		1,081,636
Integrated food services	173,800		—		—		—		173,800
Other commercial and industrial	212,777		82		—		961		213,820
Total commercial	7,390,259		7,604		581		19,861		7,418,305

Commercial real estate:
Construction and land development	214,367		—		—		23,462		237,829
Retail	575,239		119		—		8,921		584,279
Office	404,401		436		2,956		12,851		420,644
Multifamily	455,973		—		—		4,501		460,474
Industrial	234,851		—		—		2,198		237,049
Other real estate loans	329,517		1,748		378		13,242		344,885
Total commercial real estate	2,214,348		2,303		3,334		65,175		2,285,160

Residential mortgage:
Permanent mortgage	1,047,648		5,774		—		38,153		1,091,575
Permanent mortgages guaranteed by U.S. government agencies	25,915		17,669		118,621		214		162,419
Home equity	748,759		2,638		—		7,059		758,456
Total residential mortgage	1,822,322		26,081		118,621		45,426		2,012,450

Consumer:
Indirect automobile	22,364		685		—		1,319		24,368
Other consumer	350,606		1,509		314		852		353,281
Total consumer	372,970		2,194		314		2,171		377,649

Total	$	11,799,899	$	38,182	$	122,850	$	132,633	$	12,093,564

A summary of loans currently performing, loans past due and accruing and nonaccrual loans as of December 31, 2012 is as follows (in thousands):



			Past Due
	Current		30 to 89 Days		90 Days or More		Nonaccrual		Total
Commercial:
Energy	$	2,454,928	$	3,071	$	200	$	2,460	$	2,460,659
Services	2,150,386		1,710		—		12,090		2,164,186
Wholesale/retail	1,103,307		5		50		3,077		1,106,439
Manufacturing	346,442		35		—		2,007		348,484
Healthcare	1,077,022		1,040		178		3,166		1,081,406
Integrated food services	190,416		6		—		684		191,106
Other commercial and industrial	288,522		127		—		983		289,632
Total commercial	7,611,023		5,994		428		24,467		7,641,912

Commercial real estate:
Construction and land development	226,962		—		—		26,131		253,093
Retail	514,252		349		68		8,117		522,786
Office	417,866		3,177		—		6,829		427,872
Multifamily	400,151		39		—		2,706		402,896
Industrial	242,026		—		—		3,968		245,994
Other real estate loans	358,030		2,092		3,361		12,875		376,358
Total commercial real estate	2,159,287		5,657		3,429		60,626		2,228,999

Residential mortgage:
Permanent mortgage	1,075,687		8,366		49		39,863		1,123,965
Permanent mortgages guaranteed by U.S. government agencies	26,560		13,046		120,349		489		160,444
Home equity	752,100		2,275		—		6,256		760,631
Total residential mortgage	1,854,347		23,687		120,398		46,608		2,045,040

Consumer:
Indirect automobile	31,869		1,273		15		1,578		34,735
Other consumer	358,308		1,327		4		1,131		360,770
Total consumer	390,177		2,600		19		2,709		395,505

Total	$	12,014,834	$	37,938	$	124,274	$	134,410	$	12,311,456

A summary of loans currently performing, loans past due and accruing and nonaccrual loans as of March 31, 2012 is as follows (in thousands):



			Past Due
	Current		30 to 89 Days		90 Days or More		Nonaccrual		Total
Commercial:
Energy	$	2,151,887	$	78	$	—	$	336	$	2,152,301
Services	1,924,702		11,646		1,783		12,890		1,951,021
Wholesale/retail	979,188		897		1,701		15,388		997,174
Manufacturing	317,577		—		727		23,402		341,706
Healthcare	974,336		730		149		7,946		983,161
Integrated food services	204,101		—		—		—		204,101
Other commercial and industrial	311,795		538		—		1,788		314,121
Total commercial	6,863,586		13,889		4,360		61,750		6,943,585

Commercial real estate:
Construction and land development	259,840		3,285		—		52,416		315,541
Retail	469,910		340		1,532		6,193		477,975
Office	368,265		1,178		—		10,733		380,176
Multifamily	429,020		500		36		3,414		432,970
Industrial	286,919		—		—		—		286,919
Other real estate loans	343,102		1,781		116		13,719		358,718
Total commercial real estate	2,157,056		7,084		1,684		86,475		2,252,299

Residential mortgage:
Permanent mortgage	1,102,858		12,705		54		22,822		1,138,439
Permanent mortgages guaranteed by U.S. government agencies	28,750		13,281		138,831		—		180,862
Home equity	642,898		2,087		—		4,640		649,625
Total residential mortgage	1,774,506		28,073		138,885		27,462		1,968,926

Consumer:
Indirect automobile	76,685		2,231		—		2,608		81,524
Other consumer	324,537		1,467		42		5,064		331,110
Total consumer	401,222		3,698		42		7,672		412,634

Total	$	11,196,370	$	52,744	$	144,971	$	183,359	$	11,577,444