Quarterly report pursuant to Section 13 or 15(d)

Loans and Leases and Allowance for Credit Losses (Tables)

v2.4.0.8
Loans and Leases and Allowance for Credit Losses (Tables)
 3 Months Ended
Sep. 30, 2014
Loans / Leases and Allowance for Credit Losses [Abstract]  
Loan and Lease Portfolio

The following table provides a detailed listing of Huntington’s loan and lease portfolio at September 30, 2014 and December 31, 2013:

September 30, December 31,
(dollar amounts in thousands) 2014 2013
Loans and leases:
Commercial and industrial $ 18,790,592 $ 17,594,276
Commercial real estate 4,990,424 4,850,094
Automobile 8,321,630 6,638,713
Home equity 8,436,278 8,336,318
Residential mortgage 5,787,567 5,321,088
Other consumer 396,883 380,011
Loans and leases 46,723,374 43,120,500
Allowance for loan and lease losses (631,036) (647,870)
Net loans and leases $ 46,092,338 $ 42,472,630
Loans acquired with deteriorated credit quality
March 1,
(dollar amounts in thousands) 2014
Contractually required payments including interest $ 14,363
Less: nonaccretable difference (11,234)
Cash flows expected to be collected 3,129
Less: accretable yield (143)
Fair value of credit impaired loans acquired $ 2,986

The following table presents a rollforward of the accretable yield for purchased credit impaired loans by acquisition for the three-month and nine-month periods ended September 30, 2014 and 2013:

Three Months Ended Nine Months Ended
September 30, 2014 September 30, 2014
(dollar amounts in thousands) 2014 2013 2014 2013
Fidelity Bank
Balance, beginning of period $ 24,596 $ 32,705 $ 27,995 $ 23,251
Additions --- --- --- ---
Accretion (3,070) (4,605) (10,722) (11,705)
Reclassification from (to) nonaccretable difference (6) 1,152 4,247 17,706
Balance, end of period $ 21,520 $ 29,252 $ 21,520 $ 29,252
Camco Financial
Balance, beginning of period $ 154 $ --- $ --- $ ---
Impact of acquisition/purchase on March 1, 2014 --- --- 143 ---
Additions --- --- --- ---
Accretion (153) --- (5,335) ---
Reclassification from nonaccretable difference 816 --- 6,009 ---
Balance, end of period $ 817 $ --- $ 817 $ ---

September 30, 2014 December 31, 2013
(dollar amounts in thousands) Ending Balance Unpaid Balance Ending Balance Unpaid Balance
Fidelity Bank
Commercial and industrial $ 30,005 $ 41,767 $ 35,526 $ 50,798
Commercial real estate 40,631 94,291 82,073 154,869
Residential mortgage 2,379 3,207 2,498 3,681
Other consumer 53 129 129 219
Total $ 73,068 $ 139,394 $ 120,226 $ 209,567
Camco Financial
Commercial and industrial $ 729 $ 1,696 $ --- $ ---
Commercial real estate 2,032 3,855 --- ---
Total $ 2,761 $ 5,551 $ --- $ ---
Loan Purchases and Sales
Commercial and Industrial Commercial Real Estate Automobile Home Equity Residential Mortgage Other Consumer Total
(dollar amounts in thousands)
Portfolio loans and leases purchased during the:
Three-month period ended September 30, 2014 $ 64,668 $ --- $ --- $ --- $ 2,224 $ --- $ 66,892
Nine-month period ended September 30, 2014 $ 270,272 $ --- $ --- $ --- $ 16,547 $ --- $ 286,819
Three-month period ended September 30, 2013 $ 28,432 $ --- $ --- $ --- $ --- $ --- $ 28,432
Nine-month period ended September 30, 2013 $ 84,169 $ --- $ --- $ --- $ --- $ --- $ 84,169
Portfolio loans and leases sold or transferred to loans held for sale during the:
Three-month period ended September 30, 2014 $ 179,065 $ --- $ --- $ --- $ --- $ --- $ 179,065
Nine-month period ended September 30, 2014 $ 283,796 $ 7,434 $ --- $ --- $ --- 7,592 $ 298,822
Three-month period ended September 30, 2013 $ 70,823 $ --- $ --- $ --- $ 49,931 $ --- $ 120,754
Nine-month period ended September 30, 2013 $ 153,889 $ 3,991 $ --- $ --- $ 205,335 $ --- $ 363,215
NALs and Past Due Loans

The following table presents NALs by loan class at September 30, 2014 and December 31, 2013:

2014 2013
(dollar amounts in thousands) September 30, December 31,
Commercial and industrial:
Owner occupied $ 31,576 $ 38,321
Other commercial and industrial 58,689 18,294
Total commercial and industrial $ 90,265 $ 56,615
Commercial real estate:
Retail properties $ 25,483 $ 27,328
Multi family 11,084 9,289
Office 10,601 18,995
Industrial and warehouse 4,738 6,310
Other commercial real estate 7,906 11,495
Total commercial real estate $ 59,812 $ 73,417
Automobile $ 4,834 $ 6,303
Home equity:
Secured by first-lien $ 42,275 $ 36,288
Secured by junior-lien 30,440 29,901
Total home equity $ 72,715 $ 66,189
Residential mortgage $ 98,139 $ 119,532
Other consumer $ --- $ ---
Total nonaccrual loans $ 325,765 $ 322,056
Aging analysis of loans and leases

The following table presents an aging analysis of loans and leases, including past due loans, by loan class at September 30, 2014 and December 31, 2013: (1)

September 30, 2014
90 or more
(dollar amounts in thousands) Past Due Total Loans days past due
30-59 Days 60-89 Days 90 or more days Total Current and Leases and accruing
Commercial and industrial:
Owner occupied $ 7,937 $ 1,645 $ 21,812 $ 31,394 $ 4,344,893 $ 4,376,287 $ 37
Purchased credit-impaired 1,454 849 7,416 9,719 21,015 30,734 7,416
Other commercial and industrial 12,403 2,426 10,864 25,693 14,357,878 14,383,571 5
Total commercial and industrial $ 21,794 $ 4,920 $ 40,092 $ 66,806 $ 18,723,786 $ 18,790,592 $ 7,458 (2)
Commercial real estate:
Retail properties $ 3,028 $ --- $ 5,713 $ 8,741 $ 1,317,742 $ 1,326,483 $ ---
Multi family 3,293 10,554 4,455 18,302 1,036,404 1,054,706 ---
Office 476 901 4,922 6,299 973,043 979,342 ---
Industrial and warehouse 2,210 272 2,375 4,857 482,009 486,866 ---
Purchased credit-impaired 730 --- 26,285 27,015 15,648 42,663 26,285
Other commercial real estate 1,330 428 4,337 6,095 1,094,269 1,100,364 ---
Total commercial real estate $ 11,067 $ 12,155 $ 48,087 $ 71,309 $ 4,919,115 $ 4,990,424 $ 26,285 (2)
Automobile $ 45,944 $ 9,328 $ 4,875 $ 60,147 $ 8,261,483 $ 8,321,630 $ 4,827
Home equity:
Secured by first-lien $ 16,349 $ 7,627 $ 32,406 $ 56,382 $ 4,971,697 $ 5,028,079 $ 6,520
Secured by junior-lien 25,522 13,597 32,703 71,822 3,336,377 3,408,199 8,289
Total home equity $ 41,871 $ 21,224 $ 65,109 $ 128,204 $ 8,308,074 $ 8,436,278 $ 14,809
Residential mortgage:
Residential mortgage $ 108,282 $ 41,245 $ 140,162 $ 289,689 $ 5,495,499 $ 5,785,188 $ 88,109
Purchased credit-impaired --- --- --- --- 2,379 2,379 ---
Total residential mortgage $ 108,282 $ 41,245 $ 140,162 $ 289,689 $ 5,497,878 $ 5,787,567 $ 88,109 (3)
Other consumer:
Other consumer $ 5,934 $ 1,120 $ 638 $ 7,692 $ 389,138 $ 396,830 $ 638
Purchased credit-impaired --- --- --- --- 53 53 ---
Total other consumer $ 5,934 $ 1,120 $ 638 $ 7,692 $ 389,191 $ 396,883 $ 638
Total loans and leases $ 234,892 $ 89,992 $ 298,963 $ 623,847 $ 46,099,527 $ 46,723,374 $ 142,126
December 31, 2013
90 or more
(dollar amounts in thousands) Past Due Total Loans days past due
30-59 Days 60-89 Days 90 or more days Total Current and Leases and accruing
Commercial and industrial:
Owner occupied $ 5,935 $ 1,879 $ 25,658 $ 33,472 $ 4,314,400 $ 4,347,872 $ ---
Purchased credit-impaired 241 433 14,562 15,236 20,290 35,526 14,562
Other commercial and industrial 10,342 3,075 11,210 24,627 13,186,251 13,210,878 ---
Total commercial and industrial $ 16,518 $ 5,387 $ 51,430 $ 73,335 $ 17,520,941 $ 17,594,276 $ 14,562 (2)
Commercial real estate:
Retail properties $ 19,372 $ 1,228 $ 5,252 $ 25,852 $ 1,237,717 $ 1,263,569 $ ---
Multi family 2,425 943 6,726 10,094 1,015,497 1,025,591 ---
Office 1,635 545 12,700 14,880 927,413 942,293 ---
Industrial and warehouse 465 3,714 4,395 8,574 464,319 472,893 ---
Purchased credit-impaired 1,311 --- 39,142 40,453 41,620 82,073 39,142
Other commercial real estate 5,922 1,134 7,192 14,248 1,049,427 1,063,675 ---
Total commercial real estate $ 31,130 $ 7,564 $ 75,407 $ 114,101 $ 4,735,993 $ 4,850,094 $ 39,142 (2)
Automobile $ 45,174 $ 8,863 $ 5,140 $ 59,177 $ 6,579,536 $ 6,638,713 $ 5,055
Home equity
Secured by first-lien $ 20,551 $ 8,746 $ 28,472 $ 57,769 $ 4,784,375 $ 4,842,144 $ 6,338
Secured by junior-lien 28,965 13,071 31,392 73,428 3,420,746 3,494,174 7,645
Total home equity $ 49,516 $ 21,817 $ 59,864 $ 131,197 $ 8,205,121 $ 8,336,318 $ 13,983
Residential mortgage
Residential mortgage $ 101,584 $ 41,784 $ 158,956 $ 302,324 $ 5,016,266 $ 5,318,590 $ 90,115
Purchased credit-impaired 194 --- 339 533 1,965 2,498 339
Total residential mortgage $ 101,778 $ 41,784 $ 159,295 $ 302,857 $ 5,018,231 $ 5,321,088 $ 90,454 (4)
Other consumer
Other consumer $ 6,465 $ 1,276 $ 998 $ 8,739 $ 371,143 $ 379,882 $ 998
Purchased credit-impaired 69 --- --- 69 60 129 ---
Total other consumer $ 6,534 $ 1,276 $ 998 $ 8,808 $ 371,203 $ 380,011 $ 998
Total loans and leases $ 250,650 $ 86,691 $ 352,134 $ 689,475 $ 42,431,025 $ 43,120,500 $ 164,194
(1) NALs are included in this aging analysis based on the loan's past due status.
(2) All amounts represent accruing purchased impaired loans related to acquisitions. Under the applicable accounting guidance (ASC 310-30), the loans were recorded at fair value upon acquisition and remain in accruing status.
(3) Includes $54,778 thousand guaranteed by the U.S. government.
(4) Includes $87,985 thousand guaranteed by the U.S. government.
ALLL and AULC activity by portfolio segment

The following table presents ALLL and AULC activity by portfolio segment for the three-month and nine-month periods ended September 30, 2014 and 2013:

Commercial
and Commercial Home Residential Other
Industrial Real Estate Automobile Equity Mortgage Consumer Total
(dollar amounts in thousands)
Three-month period ended September 30, 2014:
ALLL balance, beginning of period $ 278,512 $ 137,346 $ 27,158 $ 105,943 $ 47,191 $ 38,951 $ 635,101
Loan charge-offs (20,723) (4,664) (7,292) (9,584) (6,477) (9,771) (58,511)
Recoveries of loans previously charged-off 8,136 10,671 3,316 3,136 1,049 2,180 28,488
Provision for loan and lease losses 25,476 (27,881) 7,550 880 10,895 9,038 25,958
Allowance for loans sold or transferred to loans held for sale --- --- --- --- --- --- ---
ALLL balance, end of period $ 291,401 $ 115,472 $ 30,732 $ 100,375 $ 52,658 $ 40,398 $ 631,036
AULC balance, beginning of period $ 44,750 $ 7,530 $ --- $ 1,977 $ 8 $ 2,662 $ 56,927
Provision for unfunded loan commitments and letters of credit (1,545) (552) --- (18) 2 635 (1,478)
AULC balance, end of period $ 43,205 $ 6,978 $ --- $ 1,959 $ 10 $ 3,297 $ 55,449
ACL balance, end of period $ 334,606 $ 122,450 $ 30,732 $ 102,334 $ 52,668 $ 43,695 $ 686,485
Nine-month period ended September 30, 2014:
ALLL balance, beginning of period $ 265,801 $ 162,557 $ 31,053 $ 111,131 $ 39,577 $ 37,751 $ 647,870
Loan charge-offs (60,305) (17,772) (21,969) (43,844) (21,525) (24,934) (190,349)
Recoveries of loans previously charged-off 28,515 26,957 10,425 13,218 4,832 4,750 88,697
Provision for loan and lease losses 57,390 (56,270) 11,223 19,870 29,774 23,958 85,945
Allowance for loans sold or transferred to loans held for sale --- --- --- --- --- (1,127) (1,127)
ALLL balance, end of period $ 291,401 $ 115,472 $ 30,732 $ 100,375 $ 52,658 $ 40,398 $ 631,036
AULC balance, beginning of period $ 49,596 $ 9,891 $ --- $ 1,763 $ 9 $ 1,640 $ 62,899
Provision for unfunded loan commitments and letters of credit (6,391) (2,913) --- 196 1 1,657 (7,450)
AULC balance, end of period $ 43,205 $ 6,978 $ --- $ 1,959 $ 10 $ 3,297 $ 55,449
ACL balance, end of period $ 334,606 $ 122,450 $ 30,732 $ 102,334 $ 52,668 $ 43,695 $ 686,485

Commercial
and Commercial Home Residential Other
Industrial Real Estate Automobile Equity Mortgage Consumer Total
(dollar amounts in thousands)
Three-month period ended September 30, 2013:
ALLL balance, beginning of period $ 233,679 $ 255,849 $ 39,990 $ 115,626 $ 63,802 $ 24,130 $ 733,076
Loan charge-offs (9,226) (22,759) (6,000) (30,206) (7,435) (9,626) (85,252)
Recoveries of loans previously charged-off 7,565 10,196 3,279 3,031 2,646 2,793 29,510
Provision for loan and lease losses 30,030 (78,764) (10,182) 35,617 (7,691) 19,756 (11,234)
Allowance for loans sold or transferred to loans held for sale --- --- --- --- (70) --- (70)
ALLL balance, end of period $ 262,048 $ 164,522 $ 27,087 $ 124,068 $ 51,252 $ 37,053 $ 666,030
AULC balance, beginning of period $ 37,471 $ 4,408 $ --- $ 1,688 $ 6 $ 650 $ 44,223
Provision for unfunded loan commitments and letters of credit 13,621 8,394 --- 59 7 553 22,634
AULC balance, end of period $ 51,092 $ 12,802 $ --- $ 1,747 $ 13 $ 1,203 $ 66,857
ACL balance, end of period $ 313,140 $ 177,324 $ 27,087 $ 125,815 $ 51,265 $ 38,256 $ 732,887
Nine-month period ended September 30, 2013:
ALLL balance, beginning of period $ 241,051 $ 285,369 $ 34,979 $ 118,764 $ 61,658 $ 27,254 $ 769,075
Loan charge-offs (31,220) (59,320) (16,907) (74,504) (25,028) (25,653) (232,632)
Recoveries of loans previously charged-off 24,656 31,596 10,129 12,692 5,471 5,869 90,413
Provision for loan and lease losses 27,561 (93,123) (1,114) 67,116 9,485 29,583 39,508
Allowance for loans sold or transferred to loans held for sale --- --- --- --- (334) --- (334)
ALLL balance, end of period $ 262,048 $ 164,522 $ 27,087 $ 124,068 $ 51,252 $ 37,053 $ 666,030
AULC balance, beginning of period $ 33,868 $ 4,740 $ --- $ 1,356 $ 3 $ 684 $ 40,651
Provision for unfunded loan commitments and letters of credit 17,224 8,062 --- 391 10 519 26,206
AULC balance, end of period $ 51,092 $ 12,802 $ --- $ 1,747 $ 13 $ 1,203 $ 66,857
ACL balance, end of period $ 313,140 $ 177,324 $ 27,087 $ 125,815 $ 51,265 $ 38,256 $ 732,887
Loan and lease balances by credit quality indicator

The following table presents each loan and lease class by credit quality indicator at September 30, 2014 and December 31, 2013:

September 30, 2014
Credit Risk Profile by UCS classification
(dollar amounts in thousands) Pass OLEM Substandard Doubtful Total
Commercial and industrial:
Owner occupied $ 4,119,379 $ 89,453 $ 162,615 $ 4,840 $ 4,376,287
Purchased credit-impaired 4,165 834 22,535 3,200 30,734
Other commercial and industrial 13,705,237 265,116 399,941 13,277 14,383,571
Total commercial and industrial $ 17,828,781 $ 355,403 $ 585,091 $ 21,317 $ 18,790,592
Commercial real estate:
Retail properties $ 1,258,929 $ 14,565 $ 52,414 $ 575 $ 1,326,483
Multi family 1,002,716 13,371 38,221 398 1,054,706
Office 890,187 27,216 59,971 1,968 979,342
Industrial and warehouse 464,848 2,324 19,399 295 486,866
Purchased credit-impaired 5,965 435 35,430 833 42,663
Other commercial real estate 1,044,671 10,451 43,766 1,476 1,100,364
Total commercial real estate $ 4,667,316 $ 68,362 $ 249,201 $ 5,545 $ 4,990,424
Credit Risk Profile by FICO score (1)
750+ 650-749 <650 Other (2) Total
Automobile $ 3,981,751 $ 3,101,640 $ 999,642 $ 238,597 $ 8,321,630
Home equity:
Secured by first-lien $ 3,161,826 $ 1,395,238 $ 282,120 $ 188,895 $ 5,028,079
Secured by junior-lien 1,837,617 1,104,230 361,402 104,950 3,408,199
Total home equity $ 4,999,443 $ 2,499,468 $ 643,522 $ 293,845 $ 8,436,278
Residential mortgage:
Residential mortgage $ 3,285,634 $ 1,778,024 $ 624,757 $ 96,773 $ 5,785,188
Purchased credit-impaired 593 1,213 573 --- 2,379
Total residential mortgage $ 3,286,227 $ 1,779,237 $ 625,330 $ 96,773 $ 5,787,567
Other consumer:
Other consumer $ 178,175 $ 174,755 $ 42,055 $ 1,845 $ 396,830
Purchased credit-impaired --- 53 --- --- 53
Total other consumer $ 178,175 $ 174,808 $ 42,055 $ 1,845 $ 396,883
December 31, 2013
Credit Risk Profile by UCS classification
(dollar amounts in thousands) Pass OLEM Substandard Doubtful Total
Commercial and industrial:
Owner occupied $ 4,052,579 $ 130,645 $ 155,994 $ 8,654 $ 4,347,872
Purchased credit-impaired 5,015 661 27,693 2,157 35,526
Other commercial and industrial 12,630,512 211,860 364,343 4,163 13,210,878
Total commercial and industrial $ 16,688,106 $ 343,166 $ 548,030 $ 14,974 $ 17,594,276
Commercial real estate:
Retail properties $ 1,153,747 $ 16,003 $ 93,819 $ --- $ 1,263,569
Multi family 972,526 16,540 36,411 114 1,025,591
Office 847,411 4,866 87,722 2,294 942,293
Industrial and warehouse 431,057 14,138 27,698 --- 472,893
Purchased credit-impaired 13,127 3,586 62,577 2,783 82,073
Other commercial real estate 977,987 16,270 68,653 765 1,063,675
Total commercial real estate $ 4,395,855 $ 71,403 $ 376,880 $ 5,956 $ 4,850,094
Credit Risk Profile by FICO score (1)
750+ 650-749 <650 Other (2) Total
Automobile $ 2,987,323 $ 2,517,756 $ 945,604 $ 188,030 $ 6,638,713
Home equity:
Secured by first-lien $ 3,018,784 $ 1,412,445 $ 299,681 $ 111,234 $ 4,842,144
Secured by junior-lien 1,811,102 1,213,024 413,695 56,353 3,494,174
Total home equity $ 4,829,886 $ 2,625,469 $ 713,376 $ 167,587 $ 8,336,318
Residential mortgage
Residential mortgage $ 2,837,590 $ 1,710,183 $ 699,541 $ 71,276 $ 5,318,590
Purchased credit-impaired 588 989 921 --- 2,498
Total residential mortgage $ 2,838,178 $ 1,711,172 $ 700,462 $ 71,276 $ 5,321,088
Other consumer
Other consumer $ 161,858 $ 157,675 $ 45,370 $ 14,979 $ 379,882
Purchased credit-impaired --- 60 69 --- 129
Total other consumer $ 161,858 $ 157,735 $ 45,439 $ 14,979 $ 380,011
(1) Reflects currently updated customer credit scores.
(2) Reflects deferred fees and costs, loans in process, loans to legal entities, etc.
Summarized data for impaired loans and the related ALLL by portfolio segment

The following tables present the balance of the ALLL attributable to loans by portfolio segment individually and collectively evaluated for impairment and the related loan and lease balance at September 30, 2014 and December 31, 2013:

Commercial
and Commercial Home Residential Other
(dollar amounts in thousands) Industrial Real Estate Automobile Equity Mortgage Consumer Total
ALLL at September 30, 2014:
Portion of ALLL balance:
Attributable to purchased credit-impaired loans $ 2,873 $ 56 $ --- $ --- $ 287 $ --- $ 3,216
Attributable to loans individually evaluated for impairment 13,584 21,900 2,057 22,695 25,506 244 85,986
Attributable to loans collectively evaluated for impairment 274,944 93,516 28,675 77,680 26,865 40,154 541,834
Total ALLL balance $ 291,401 $ 115,472 $ 30,732 $ 100,375 $ 52,658 $ 40,398 $ 631,036
Loan and Lease Ending Balances at September 30, 2014:
Portion of loan and lease ending balance:
Attributable to purchased credit-impaired loans $ 30,734 $ 42,663 $ --- $ --- $ 2,379 $ 53 $ 75,829
Individually evaluated for impairment 167,184 240,246 36,297 282,901 377,174 3,387 1,107,189
Collectively evaluated for impairment 18,592,674 4,707,515 8,285,333 8,153,377 5,408,014 393,443 45,540,356
Total loans and leases evaluated for impairment $ 18,790,592 $ 4,990,424 $ 8,321,630 $ 8,436,278 $ 5,787,567 $ 396,883 $ 46,723,374

Commercial
and Commercial Home Residential Other
(dollar amounts in thousands) Industrial Real Estate Automobile Equity Mortgage Consumer Total
ALLL at December 31, 2013
Portion of ALLL balance:
Attributable to purchased credit-impaired loans $ 2,404 $ --- $ --- $ --- $ 36 $ --- $ 2,440
Attributable to loans individually evaluated for impairment 6,129 34,935 682 8,003 10,555 136 60,440
Attributable to loans collectively evaluated for impairment 257,268 127,622 30,371 103,128 28,986 37,615 584,990
Total ALLL balance: $ 265,801 $ 162,557 $ 31,053 $ 111,131 $ 39,577 $ 37,751 $ 647,870
Loan and Lease Ending Balances at December 31, 2013
Portion of loan and lease ending balances:
Attributable to purchased credit-impaired loans $ 35,526 $ 82,073 $ --- $ --- $ 2,498 $ 129 $ 120,226
Individually evaluated for impairment 108,316 268,362 37,084 208,981 387,937 1,041 1,011,721
Collectively evaluated for impairment 17,450,434 4,499,659 6,601,629 8,127,337 4,930,653 378,841 41,988,553
Total loans and leases evaluated for impairment $ 17,594,276 $ 4,850,094 $ 6,638,713 $ 8,336,318 $ 5,321,088 $ 380,011 $ 43,120,500
Detailed impaired loan information by class

The following tables present by class the ending, unpaid principal balance, and the related ALLL, along with the average balance and interest income recognized only for loans and leases individually evaluated for impairment and purchased credit-impaired loans: (1), (2)

Three Months Ended Nine Months Ended
September 30, 2014 September 30, 2014 September 30, 2014
Unpaid Interest Interest
Ending Principal Related Average Income Average Income
(dollar amounts in thousands) Balance Balance (5) Allowance Balance Recognized Balance Recognized
With no related allowance recorded:
Commercial and industrial:
Owner occupied $ 6,788 $ 6,788 $ --- $ 5,365 $ 50 $ 4,650 $ 134
Purchased credit-impaired --- --- --- --- --- --- ---
Other commercial and industrial 2,411 11,077 --- 5,137 70 6,768 256
Total commercial and industrial $ 9,199 $ 17,865 $ --- $ 10,502 $ 120 $ 11,418 $ 390
Commercial real estate:
Retail properties $ 49,059 $ 50,144 $ --- $ 50,023 $ 617 $ 53,117 $ 1,854
Multi family --- --- --- --- --- --- ---
Office 2,442 6,092 --- 4,040 49 4,280 279
Industrial and warehouse 1,644 1,702 --- 3,619 45 5,940 221
Purchased credit-impaired --- --- --- --- --- --- ---
Other commercial real estate 5,214 5,246 --- 7,962 85 6,879 221
Total commercial real estate $ 58,359 $ 63,184 $ --- $ 65,644 $ 796 $ 70,216 $ 2,575
Automobile $ --- $ --- $ --- $ --- $ --- $ --- $ ---
Home equity:
Secured by first-lien $ --- $ --- $ --- $ --- $ --- $ --- $ ---
Secured by junior-lien --- --- --- --- --- --- ---
Total home equity $ --- $ --- $ --- $ --- $ --- $ --- $ ---
Residential mortgage:
Residential mortgage $ --- $ --- $ --- $ --- $ --- $ --- $ ---
Purchased credit-impaired --- --- --- --- --- --- ---
Total residential mortgage $ --- $ --- $ --- $ --- $ --- $ --- $ ---
Other consumer
Other consumer $ --- $ --- $ --- $ --- $ --- $ --- $ ---
Purchased credit-impaired 53 129 --- 53 2 91 11
Total other consumer $ 53 $ 129 $ --- $ 53 $ 2 $ 91 $ 11
With an allowance recorded:
Commercial and industrial: (3)
Owner occupied $ 38,363 $ 46,154 $ 2,924 $ 39,001 $ 383 $ 39,653 $ 1,172
Purchased credit-impaired 30,734 43,463 2,873 33,056 1,306 34,509 6,508
Other commercial and industrial 119,622 145,317 10,660 108,856 658 79,925 1,937
Total commercial and industrial $ 188,719 $ 234,934 $ 16,457 $ 180,913 $ 2,347 $ 154,087 $ 9,617
Commercial real estate: (4)
Retail properties $ 66,854 $ 95,902 $ 5,635 $ 67,589 $ 505 $ 66,780 $ 1,569
Multi family 18,623 25,208 2,244 17,551 172 16,472 488
Office 54,062 58,414 8,629 53,262 624 52,981 1,771
Industrial and warehouse 10,412 11,645 659 9,279 90 9,198 199
Purchased credit-impaired 42,663 98,146 56 49,979 1,813 64,688 9,034
Other commercial real estate 31,936 41,811 4,733 41,661 469 45,316 1,483
Total commercial real estate $ 224,550 $ 331,126 $ 21,956 $ 239,321 $ 3,673 $ 255,435 $ 14,544
Automobile $ 36,297 $ 36,525 $ 2,057 $ 36,209 $ 632 $ 35,643 $ 2,034
Home equity:
Secured by first-lien $ 132,521 $ 138,020 $ 6,654 $ 131,301 $ 1,391 $ 121,861 $ 4,001
Secured by junior-lien 150,380 183,911 16,041 144,919 1,678 124,254 4,539
Total home equity $ 282,901 $ 321,931 $ 22,695 $ 276,220 $ 3,069 $ 246,115 $ 8,540
Residential mortgage (6):
Residential mortgage $ 377,174 $ 424,252 $ 25,506 $ 391,288 $ 2,813 $ 384,787 $ 8,661
Purchased credit-impaired 2,379 3,207 287 2,369 101 2,373 504
Total residential mortgage $ 379,553 $ 427,459 $ 25,793 $ 393,657 $ 2,914 $ 387,160 $ 9,165
Other consumer:
Other consumer $ 3,387 $ 3,437 $ 244 $ 3,502 $ 53 $ 2,473 $ 146
Purchased credit-impaired --- --- --- --- --- --- ---
Total other consumer $ 3,387 $ 3,437 $ 244 $ 3,502 $ 53 $ 2,473 $ 146

Three Months Ended Nine Months Ended
December 31, 2013 September 30, 2013 September 30, 2013
Unpaid Interest Interest
Ending Principal Related Average Income Average Income
(dollar amounts in thousands) Balance Balance (5) Allowance Balance Recognized Balance Recognized
With no related allowance recorded:
Commercial and industrial:
Owner occupied $ 5,332 $ 5,373 $ --- $ 4,960 $ 42 $ 4,456 $ 126
Purchased credit-impaired --- --- --- --- --- --- ---
Other commercial and industrial 11,884 15,031 --- 14,254 168 12,389 473
Total commercial and industrial $ 17,216 $ 20,404 $ --- $ 19,214 $ 210 $ 16,845 $ 599
Commercial real estate:
Retail properties $ 55,773 $ 64,780 $ --- $ 38,514 $ 557 $ 47,186 $ 1,867
Multi family --- --- --- 4,203 63 4,836 220
Office 9,069 13,721 --- 9,183 313 13,168 845
Industrial and warehouse 9,682 10,803 --- 9,282 129 11,467 478
Purchased credit-impaired 82,073 154,869 --- --- --- --- ---
Other commercial real estate 6,002 6,924 --- 6,216 159 8,581 382
Total commercial real estate $ 162,599 $ 251,097 $ --- $ 67,398 $ 1,221 $ 85,238 $ 3,792
Home equity:
Secured by first-lien $ --- $ --- $ --- $ --- $ --- $ --- $ ---
Secured by junior-lien --- --- --- --- --- --- ---
Total home equity $ --- $ --- $ --- $ --- $ --- $ --- $ ---
Residential mortgage:
Residential mortgage $ --- $ --- $ --- $ --- $ --- $ --- $ ---
Purchased credit-impaired --- --- --- --- --- --- ---
Total residential mortgage $ --- $ --- $ --- $ --- $ --- $ --- $ ---
Other consumer
Other consumer $ --- $ --- $ --- $ --- $ --- $ --- $ ---
Purchased credit-impaired 129 219 --- 129 4 139 11
Total other consumer $ 129 $ 219 $ --- $ 129 $ 4 $ 139 $ 11
With an allowance recorded:
Commercial and industrial: (3)
Owner occupied $ 40,271 $ 52,810 $ 3,421 $ 39,656 $ 332 $ 42,155 $ 1,024
Purchased credit-impaired 35,526 50,798 2,404 46,942 1,485 50,421 3,775
Other commercial and industrial 50,829 64,497 2,708 61,563 886 62,320 2,510
Total commercial and industrial $ 126,626 $ 168,105 $ 8,533 $ 148,161 $ 2,703 $ 154,896 $ 7,309
Commercial real estate: (4)
Retail properties $ 72,339 $ 93,395 $ 5,984 $ 67,209 $ 448 $ 58,928 $ 1,303
Multi family 13,484 15,408 1,944 13,646 159 15,295 490
Office 50,307 54,921 9,927 49,486 490 46,543 1,291
Industrial and warehouse 9,162 10,561 808 10,381 303 16,535 671
Purchased credit-impaired --- --- --- 97,719 3,038 110,124 7,721
Other commercial real estate 42,544 50,960 16,272 32,579 332 37,436 1,150
Total commercial real estate $ 187,836 $ 225,245 $ 34,935 $ 271,020 $ 4,770 $ 284,861 $ 12,626
Automobile $ 37,084 $ 38,758 $ 682 $ 38,732 $ 817 $ 40,555 $ 2,121
Home equity:
Secured by first-lien $ 110,024 $ 116,846 $ 2,396 $ 90,952 $ 1,062 $ 92,723 $ 2,953
Secured by junior-lien 98,957 143,967 5,607 64,553