Quarterly report pursuant to Section 13 or 15(d)

LOANS / LEASES AND ALLOWANCE FOR CREDIT LOSSES (Tables)

v3.5.0.2
LOANS / LEASES AND ALLOWANCE FOR CREDIT LOSSES (Tables)
6 Months Ended
Jun. 30, 2016
Receivables [Abstract]  
Loan and Lease Portfolio
The following table provides a detailed listing of Huntington’s loan and lease portfolio at June 30, 2016 and December 31, 2015:
(dollar amounts in thousands)
June 30,
2016
 
December 31,
2015
Loans and leases:
 
 
 
Commercial and industrial
$
21,372,474

 
$
20,559,834

Commercial real estate
5,322,068

 
5,268,651

Automobile
10,380,644

 
9,480,678

Home equity
8,447,066

 
8,470,482

Residential mortgage
6,377,017

 
5,998,400

Other consumer
644,152

 
563,054

Loans and leases
52,543,421

 
50,341,099

Allowance for loan and lease losses
(623,064
)
 
(597,843
)
Net loans and leases
$
51,920,357

 
$
49,743,256

Loans acquired with deteriorated credit quality
 
 
 
 
 
 
 
 

 
 
 
 
 
 
 
 
Loan Purchases and Sales
The following table summarizes significant portfolio loan purchase and sale activity for the three-month and six-month periods ended June 30, 2016 and 2015. The table below excludes mortgage loans originated for sale.
(dollar amounts in thousands)
Commercial
and Industrial
 
Commercial
Real Estate
 
Automobile
 
 
Home
Equity
 
Residential
Mortgage
 
Other
Consumer
 
Total
Portfolio loans and leases purchased or transferred from held for sale during the:
Three-month period ended June 30, 2016
$
35,198

 
$

 
$


 
$

 
$
1,669

 
$

 
$
36,867

Six-month period ended June 30, 2016
$
338,172

 
$

 
$


 
$

 
$
3,813

 
$

 
$
341,985

Three-month period ended June 30, 2015
31,905

 

 

 
 

 
2,754

 
$

 
34,659

Six-month period ended June 30, 2015
44,496

 

 

 
 

 
6,637

 

 
51,133

Portfolio loans and leases sold or transferred to loans held for sale during the:
Three-month period ended June 30, 2016
$
96,278

 
$

 
$

 
 
$

 
$

 
$

 
$
96,278

Six-month period ended June 30, 2016
$
240,797

 
$

 
$


 
$

 
$

 
$

 
$
240,797

Three-month period ended June 30, 2015
100,202

 

 

 
 

 

 

 
100,202

Six-month period ended June 30, 2015
185,902

 

 
764,540

(1)
 

 

 

 
950,442

(1)
Reflects the transfer of approximately $1.0 billion automobile loans to loans held-for-sale at March 31, 2015
NALs and Past Due Loans
The following table presents NALs by loan class at June 30, 2016 and December 31, 2015:
(dollar amounts in thousands)
June 30,
2016
 
December 31,
2015
Commercial and industrial:
 
 
 
Owner occupied
$
27,624

 
$
35,481

Other commercial and industrial
262,187

 
139,714

Total commercial and industrial
289,811

 
175,195

Commercial real estate:
 
 
 
Retail properties
2,345

 
7,217

Multi-family
5,819

 
5,819

Office
10,742

 
10,495

Industrial and warehouse
1,864

 
2,202

Other commercial real estate
2,893

 
3,251

Total commercial real estate
23,663

 
28,984

Automobile
5,049

 
6,564

Home equity:
 
 
 
Secured by first-lien
33,279

 
35,389

Secured by junior-lien
23,566

 
30,889

Total home equity
56,845

 
66,278

Residential mortgage
85,174

 
94,560

Other consumer
5

 

Total nonaccrual loans
$
460,547

 
$
371,581

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 June 30, 2016 and December 31, 2015: (1)
 
June 30, 2016
 
Past Due
 
 
 
Total Loans
and Leases
 
90 or more
days past due
and accruing
 
(dollar amounts in thousands)
30-59 Days
 
60-89 Days
 
90 or more days
Total
 
Current
 
 
 
Commercial and industrial:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Owner occupied
$
3,143

 
$
3,336

 
$
10,779

 
$
17,258

 
$
3,934,039

 
$
3,951,297

 
$

 
Purchased credit-impaired
178

 
172

 
3,750

 
4,100

 
5,076

 
9,176

 
3,750

(2)
Other commercial and industrial
16,936

 
7,229

 
44,420

 
68,585

 
17,343,416

 
17,412,001

 
1,866

(3)
Total commercial and industrial
20,257

 
10,737

 
58,949

 
89,943

 
21,282,531

 
21,372,474

 
5,616

 
Commercial real estate:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Retail properties
86

 
199

 
810

 
1,095

 
1,600,914

 
1,602,009

 

 
Multi-family
507

 
802

 
1,892

 
3,201

 
999,638

 
1,002,839

 

 
Office

 
40

 
10,519

 
10,559

 
845,284

 
855,843

 

 
Industrial and warehouse
156

 
324

 
894

 
1,374

 
490,912

 
492,286

 

 
Purchased credit-impaired

 
335

 
10,799

 
11,134

 
5,939

 
17,073

 
10,799

(2)
Other commercial real estate
351

 
620

 
1,713

 
2,684

 
1,349,334

 
1,352,018

 

 
Total commercial real estate
1,100

 
2,320

 
26,627

 
30,047

 
5,292,021

 
5,322,068

 
10,799

 
Automobile
61,988

 
13,900

 
5,589

 
81,477

 
10,299,167

 
10,380,644

 
5,452

 
Home equity:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Secured by first-lien
12,311

 
7,008

 
24,565

 
43,884

 
5,198,668

 
5,242,552

 
4,775

 
Secured by junior-lien
15,514

 
6,844

 
21,261

 
43,619

 
3,160,895

 
3,204,514

 
2,804

 
Total home equity
27,825

 
13,852

 
45,826

 
87,503

 
8,359,563

 
8,447,066

 
7,579

 
Residential mortgage:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Residential mortgage
86,760

 
35,127

 
110,859

 
232,746

 
6,143,167

 
6,375,913

 
67,488

(4)
Purchased credit-impaired

 

 

 

 
1,104

 
1,104

 

 
Total residential mortgage
86,760

 
35,127

 
110,859

 
232,746

 
6,144,271

 
6,377,017

 
67,488

 
Other consumer:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Other consumer
7,323

 
2,377

 
1,645

 
11,345

 
632,807

 
644,152

 
1,645

 
Purchased credit-impaired

 

 

 

 

 

 

 
Total other consumer
7,323

 
2,377

 
1,645

 
11,345

 
632,807

 
644,152

 
1,645

 
Total loans and leases
$
205,253

 
$
78,313

 
$
249,495

 
$
533,061

 
$
52,010,360

 
$
52,543,421

 
$
98,579

 

 
December 31, 2015
 
Past Due
 
 
 
Total Loans
and Leases
 
90 or more
days past due
and accruing
 
(dollar amounts in thousands)
30-59 Days
 
60-89 Days
 
90 or more days
Total
 
Current
 
 
 
Commercial and industrial:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Owner occupied
$
11,947

 
$
3,613

 
$
13,793

 
$
29,353

 
$
3,983,447

 
$
4,012,800

 
$

 
Purchased credit-impaired
292

 
1,436

 
5,949

 
7,677

 
13,340

 
21,017

 
5,949

(2)
Other commercial and industrial
32,476

 
8,531

 
27,236

 
68,243

 
16,457,774

 
16,526,017

 
2,775

(3)
Total commercial and industrial
44,715

 
13,580

 
46,978

 
105,273

 
20,454,561

 
20,559,834

 
8,724


Commercial real estate:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Retail properties
1,823

 
195

 
3,637

 
5,655

 
1,501,054

 
1,506,709

 

 
Multi family
961

 
1,137

 
2,691

 
4,789

 
1,073,429

 
1,078,218

 

 
Office
5,022

 
256

 
3,016

 
8,294

 
886,331

 
894,625

 

 
Industrial and warehouse
93

 

 
373

 
466

 
503,701

 
504,167

 

 
Purchased credit-impaired
102

 
3,818

 
9,549

 
13,469

 
289

 
13,758

 
9,549

(2)
Other commercial real estate
1,231

 
315

 
2,400

 
3,946

 
1,267,228

 
1,271,174

 

 
Total commercial real estate
9,232

 
5,721

 
21,666

 
36,619

 
5,232,032

 
5,268,651

 
9,549


Automobile
69,553

 
14,965

 
7,346

 
91,864

 
9,388,814

 
9,480,678

 
7,162

 
Home equity
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Secured by first-lien
18,349

 
7,576

 
26,304

 
52,229

 
5,139,256

 
5,191,485

 
4,499

 
Secured by junior-lien
18,128

 
9,329

 
29,996

 
57,453

 
3,221,544

 
3,278,997

 
4,545

 
Total home equity
36,477

 
16,905

 
56,300

 
109,682

 
8,360,800

 
8,470,482

 
9,044

 
Residential mortgage
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Residential mortgage
102,670

 
34,298

 
119,354

 
256,322

 
5,740,624

 
5,996,946

 
69,917

(5)
Purchased credit-impaired
103

 

 

 
103

 
1,351

 
1,454

 

 
Total residential mortgage
102,773

 
34,298

 
119,354

 
256,425

 
5,741,975

 
5,998,400

 
69,917


Other consumer
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Other consumer
6,469

 
1,852

 
1,395

 
9,716

 
553,286

 
563,002

 
1,394

 
Purchased credit-impaired

 

 

 

 
52

 
52

 

 
Total other consumer
6,469

 
1,852

 
1,395

 
9,716

 
553,338

 
563,054

 
1,394

 
Total loans and leases
$
269,219

 
$
87,321

 
$
253,039

 
$
609,579

 
$
49,731,520

 
$
50,341,099

 
$
105,790

 
(1)
NALs are included in this aging analysis based on the loan’s past due status.
(2)
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)
Amounts include Huntington Technology Finance administrative lease delinquencies.
(4)
Includes $56 million guaranteed by the U.S. government.
(5)
Includes $56 million 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 six-month periods ended June 30, 2016 and 2015:
(dollar amounts in thousands)
Commercial
and Industrial
 
Commercial
Real Estate
 
Automobile
 
Home
Equity
 
Residential
Mortgage
 
Other
Consumer
 
Total
Three-month period ended June 30, 2016:
 
 
 
 
 
 
 
 
 
 
 
 
 
ALLL balance, beginning of period
$
320,367

 
$
102,074

 
$
48,032

 
$
78,102

 
$
40,842

 
$
24,302

 
$
613,719

Loan charge-offs
(14,743
)
 
(2,190
)
 
(8,850
)
 
(5,910
)
 
(2,923
)
 
(8,929
)
 
(43,545
)
Recoveries of loans previously charged-off
11,041

 
2,863

 
4,530

 
4,832

 
2,147

 
1,377

 
26,790

Provision (reduction in allowance) for loan and lease losses
6,800

 
(1,705
)
 
6,819

 
(542
)
 
2,312

 
12,402

 
26,086

Write-downs of loans sold or transferred to loans held for sale

 

 

 

 
14

 

 
14

ALLL balance, end of period
$
323,465

 
$
101,042

 
$
50,531

 
$
76,482

 
$
42,392

 
$
29,152

 
$
623,064

AULC balance, beginning of period
$
58,385

 
$
7,487

 
$

 
$
2,110

 
$
20

 
$
7,323

 
$
75,325

Provision (reduction in allowance) for unfunded loan commitments and letters of credit
(2,343
)
 
188

 

 
40

 
(11
)
 
549

 
(1,577
)
AULC balance, end of period
$
56,042

 
$
7,675

 
$

 
$
2,150

 
$
9

 
$
7,872

 
$
73,748

ACL balance, end of period
$
379,507

 
$
108,717

 
$
50,531

 
$
78,632

 
$
42,401

 
$
37,024

 
$
696,812

Six-month period ended June 30, 2016:
 
 
 
 
 
 
 
 
 
 
 
 
 
ALLL balance, beginning of period
$
298,746

 
$
100,007

 
$
49,504

 
$
83,671

 
$
41,646

 
$
24,269

 
$
597,843

Loan charge-offs
(31,566
)
 
(14,316
)
 
(20,336
)
 
(13,620
)
 
(5,683
)
 
(17,716
)
 
(103,237
)
Recoveries of loans previously charged-off
21,350

 
32,465

 
9,246

 
8,861

 
3,260

 
2,748

 
77,930

Provision (reduction in allowance) for loan and lease losses
34,935

 
(17,114
)
 
12,117

 
(2,430
)
 
3,065

 
19,851

 
50,424

Write-downs of loans sold or transferred to loans held for sale

 

 

 

 
104

 

 
104

ALLL balance, end of period
$
323,465

 
$
101,042

 
$
50,531

 
$
76,482

 
$
42,392

 
$
29,152

 
$
623,064

AULC balance, beginning of period
$
55,886

 
$
7,562

 
$

 
$
2,068

 
$
18

 
$
6,547

 
$
72,081

Provision for (reduction in allowance) unfunded loan commitments and letters of credit
156

 
113

 

 
82

 
(9
)
 
1,325

 
1,667

AULC balance, end of period
$
56,042

 
$
7,675

 
$

 
$
2,150

 
$
9

 
$
7,872

 
$
73,748

ACL balance, end of period
$
379,507

 
$
108,717

 
$
50,531

 
$
78,632

 
$
42,401

 
$
37,024

 
$
696,812

(dollar amounts in thousands)
Commercial
and Industrial
 
Commercial
Real Estate
 
Automobile
 
Home
Equity
 
Residential
Mortgage
 
Other
Consumer
 
Total
Three-month period ended June 30, 2015:
 
 
 
 
 
 
 
 
 
 
 
 
 
ALLL balance, beginning of period
$
284,573

 
$
100,752

 
$
37,125

 
$
110,280

 
$
55,380

 
$
17,016

 
$
605,126

Loan charge-offs
(12,213
)
 
(8,288
)
 
(7,691
)
 
(8,629
)
 
(3,610
)
 
(6,539
)
 
(46,970
)
Recoveries of loans previously charged-off
7,802

 
2,763

 
4,249

 
3,979

 
1,468

 
1,334

 
21,595

Provision for (reduction in allowance) loan and lease losses
4,879

 
(3,167
)
 
5,418

 
5,548

 
(1,559
)
 
8,671

 
19,790

Allowance for loans sold or transferred to loans held for sale

 

 
1

 

 

 

 
1

ALLL balance, end of period
$
285,041

 
$
92,060

 
$
39,102

 
$
111,178

 
$
51,679

 
$
20,482

 
$
599,542

AULC balance, beginning of period
$
42,315

 
$
5,531

 
$

 
$
2,639

 
$
9

 
$
4,248

 
$
54,742

Provision for (reduction in allowance) unfunded loan commitments and letters of credit
(466
)
 
247

 

 
(117
)
 
8

 
957

 
629

AULC balance, end of period
$
41,849

 
$
5,778

 
$

 
$
2,522

 
$
17

 
$
5,205

 
$
55,371

ACL balance, end of period
$
326,890

 
$
97,838

 
$
39,102

 
$
113,700

 
$
51,696

 
$
25,687

 
$
654,913

Six-month period ended June 30, 2015:
 
 
 
 
 
 
 
 
 
 
 
 
 
ALLL balance, beginning of period
$
286,995

 
$
102,839

 
$
33,466

 
$
96,413

 
$
47,211

 
$
38,272

 
$
605,196

Loan charge-offs
(36,825
)
 
(10,301
)
 
(15,794
)
 
(17,215
)
 
(8,473
)
 
(13,437
)
 
(102,045
)
Recoveries of loans previously charged-off
21,011

 
8,788

 
8,104

 
7,940

 
3,515

 
2,880

 
52,238

Provision for (reduction in allowance) loan and lease losses
13,860

 
(9,266
)
 
15,618

 
24,040

 
9,426

 
(7,233
)
 
46,445

Allowance for loans sold or transferred to loans held for sale

 

 
(2,292
)
 

 

 

 
(2,292
)
ALLL balance, end of period
$
285,041

 
$
92,060

 
$
39,102

 
$
111,178

 
$
51,679

 
$
20,482

 
$
599,542

AULC balance, beginning of period
$
48,988

 
$
6,041

 
$

 
$
1,924

 
$
8

 
$
3,845

 
$
60,806

Provision for (reduction in allowance) unfunded loan commitments and letters of credit
(7,139
)
 
(263
)
 

 
598

 
9

 
1,360

 
(5,435
)
AULC balance, end of period
$
41,849

 
$
5,778

 
$

 
$
2,522

 
$
17

 
$
5,205

 
$
55,371

ACL balance, end of period
$
326,890

 
$
97,838

 
$
39,102

 
$
113,700

 
$
51,696

 
$
25,687

 
$
654,913

Loan and lease balances by credit quality indicator
The following table presents each loan and lease class by credit quality indicator at June 30, 2016 and December 31, 2015:
 
June 30, 2016
 
Credit Risk Profile by UCS Classification
(dollar amounts in thousands)
Pass
 
OLEM
 
Substandard
 
Doubtful
 
Total
Commercial and industrial:
 
 
 
 
 
 
 
 
 
Owner occupied
$
3,708,602

 
$
83,694

 
$
158,248

 
$
753

 
$
3,951,297

Purchased credit-impaired
1,484

 
293

 
7,379

 
20

 
9,176

Other commercial and industrial
16,315,278

 
316,141

 
776,383

 
4,199

 
17,412,001

Total commercial and industrial
20,025,364

 
400,128

 
942,010

 
4,972

 
21,372,474

Commercial real estate:
 
 
 
 
 
 
 
 
 
Retail properties
1,582,809

 
8,297

 
10,903

 

 
1,602,009

Multi-family
959,152

 
28,778

 
14,573

 
336

 
1,002,839

Office
787,401

 
34,957

 
33,098

 
387

 
855,843

Industrial and warehouse
469,083

 
4,500

 
18,703

 

 
492,286

Purchased credit-impaired
3,157

 
228

 
12,151

 
1,537

 
17,073

Other commercial real estate
1,316,273

 
4,584

 
30,343

 
818

 
1,352,018

Total commercial real estate
5,117,875

 
81,344

 
119,771

 
3,078

 
5,322,068

 
 
 
 
 
 
 
 
 
 
 
Credit Risk Profile by FICO Score (1)
 
750+
 
650-749
 
<650
 
Other (2)
 
Total
Automobile
5,205,064

 
3,779,606

 
1,116,762

 
279,212

 
10,380,644

Home equity:
 
 
 
 
 
 
 
 
 
Secured by first-lien
3,346,422

 
1,463,054

 
264,024

 
169,052

 
5,242,552

Secured by junior-lien
1,818,244

 
982,067

 
289,865

 
114,338

 
3,204,514

Total home equity
5,164,666

 
2,445,121

 
553,889

 
283,390

 
8,447,066

Residential mortgage:
 
 
 
 
 
 
 
 
 
Residential mortgage
3,886,423

 
1,848,386

 
522,665

 
118,439

 
6,375,913

Purchased credit-impaired
320

 
331

 
453

 

 
1,104

Total residential mortgage
3,886,743

 
1,848,717

 
523,118

 
118,439

 
6,377,017

Other consumer:
 
 
 
 
 
 
 
 
 
Other consumer
257,518

 
313,712

 
59,699

 
13,223

 
644,152

Purchased credit-impaired

 

 

 

 

Total other consumer
$
257,518

 
$
313,712

 
$
59,699

 
$
13,223

 
$
644,152


 
December 31, 2015
 
Credit Risk Profile by UCS Classification
(dollar amounts in thousands)
Pass
 
OLEM
 
Substandard
 
Doubtful
 
Total
Commercial and industrial:
 
 
 
 
 
 
 
 
 
Owner occupied
$
3,731,113

 
$
114,490

 
$
165,301

 
$
1,896

 
$
4,012,800

Purchased credit-impaired
3,051

 
674

 
15,661

 
1,631

 
21,017

Other commercial and industrial
15,523,625

 
284,175

 
714,615

 
3,602

 
16,526,017

Total commercial and industrial
19,257,789

 
399,339

 
895,577

 
7,129

 
20,559,834

Commercial real estate:
 
 
 
 
 
 
 
 
 
Retail properties
1,473,014

 
10,865

 
22,830

 

 
1,506,709

Multi-family
1,029,138

 
28,862

 
19,898

 
320

 
1,078,218

Office
822,824

 
35,350

 
36,011

 
440

 
894,625

Industrial and warehouse
493,402

 
259

 
10,450

 
56

 
504,167

Purchased credit-impaired
7,194

 
397

 
6,167

 

 
13,758

Other commercial real estate
1,240,482

 
4,054

 
25,811

 
827

 
1,271,174

Total commercial real estate
5,066,054

 
79,787

 
121,167

 
1,643

 
5,268,651

 
 
 
 
 
 
 
 
 
 
 
Credit Risk Profile by FICO Score (1)
 
750+
 
650-749
 
<650
 
Other (2)
 
Total
Automobile
4,680,684

 
3,454,585

 
1,086,914

 
258,495

 
9,480,678

Home equity:
 
 
 
 
 
 
 
 
 
Secured by first-lien
3,369,657

 
1,441,574

 
258,328

 
121,926

 
5,191,485

Secured by junior-lien
1,841,084

 
1,024,851

 
323,998

 
89,064

 
3,278,997

Total home equity
5,210,741

 
2,466,425

 
582,326

 
210,990

 
8,470,482

Residential mortgage
 
 
 
 
 
 
 
 
 
Residential mortgage
3,563,683

 
1,813,002

 
567,688

 
52,573

 
5,996,946

Purchased credit-impaired
381

 
777

 
296

 

 
1,454

Total residential mortgage
3,564,064

 
1,813,779

 
567,984

 
52,573

 
5,998,400

Other consumer
 
 
 
 
 
 
 
 
 
Other consumer
233,969

 
269,694

 
49,650

 
9,689

 
563,002

Purchased credit-impaired

 
52

 

 

 
52

Total other consumer
$
233,969

 
$
269,746

 
$
49,650

 
$
9,689

 
$
563,054


(1)
Reflects most recent 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 June 30, 2016 and December 31, 2015:
(dollar amounts in thousands)
Commercial
and
Industrial
 
Commercial
Real Estate
 
Automobile
 
Home
Equity
 
Residential
Mortgage
 
Other
Consumer
 
Total
ALLL at June 30, 2016:
 
 
 
 
 
 
 
 
 
 
 
 
 
Portion of ALLL balance:
 
 
 
 
 
 
 
 
 
 
 
 
 
Attributable to purchased credit-impaired loans
$

 
$

 
$

 
$

 
$

 
$

 
$

Attributable to loans individually evaluated for impairment
30,636

 
4,894

 
1,795

 
12,962

 
16,513

 
309

 
67,109

Attributable to loans collectively evaluated for impairment
292,829

 
96,148

 
48,736

 
63,520

 
25,879

 
28,843

 
555,955

Total ALLL balance
$
323,465

 
$
101,042

 
$
50,531

 
$
76,482

 
$
42,392

 
$
29,152

 
$
623,064

Loan and Lease Ending Balances at June 30, 2016:
 
 
 
 
 
 
 
 
 
 
 
 
Portion of loan and lease ending balance:
 
 
 
 
 
 
 
 
 
 
 
 
 
Attributable to purchased credit-impaired loans
$
9,176

 
$
17,073

 
$

 
$

 
$
1,104

 
$

 
$
27,353

Individually evaluated for impairment
579,003

 
108,187

 
30,800

 
244,917

 
347,412

 
4,664

 
1,314,983

Collectively evaluated for impairment
20,784,295

 
5,196,808

 
10,349,844

 
8,202,149

 
6,028,501

 
639,488

 
51,201,085

Total loans and leases evaluated for impairment
$
21,372,474


$
5,322,068


$
10,380,644


$
8,447,066


$
6,377,017


$
644,152


$
52,543,421

(dollar amounts in thousands)
Commercial
and
Industrial
 
Commercial
Real Estate
 
Automobile
 
Home
Equity
 
Residential
Mortgage
 
Other
Consumer
 
Total
ALLL at December 31, 2015
 
 
 
 
 
 
 
 
 
 
 
 
 
Portion of ALLL balance:
 
 
 
 
 
 
 
 
 
 
 
 
 
Attributable to purchased credit-impaired loans
$
2,602

 
$

 
$

 
$

 
$
127

 
$

 
$
2,729

Attributable to loans individually evaluated for impairment
19,314

 
8,114

 
1,779

 
16,242

 
16,811

 
176

 
62,436

Attributable to loans collectively evaluated for impairment
276,830

 
91,893

 
47,725

 
67,429

 
24,708

 
24,093

 
532,678

Total ALLL balance:
$
298,746

 
$
100,007

 
$
49,504

 
$
83,671

 
$
41,646

 
$
24,269

 
$
597,843

Loan and Lease Ending Balances at December 31, 2015
 
 
 
 
 
 
 
 
 
 
 
 
Portion of loan and lease ending balances:
 
 
 
 
 
 
 
 
 
 
 
 
 
Attributable to purchased credit-impaired loans
$
21,017

 
$
13,758

 
$

 
$

 
$
1,454

 
$
52

 
$
36,281

Individually evaluated for impairment
481,033

 
144,977

 
31,304

 
248,839

 
366,995

 
4,640

 
1,277,788

Collectively evaluated for impairment
20,057,784

 
5,109,916

 
9,449,374

 
8,221,643

 
5,629,951

 
558,362

 
49,027,030

Total loans and leases evaluated for impairment
$
20,559,834

 
$
5,268,651

 
$
9,480,678

 
$
8,470,482

 
$
5,998,400

 
$
563,054

 
$
50,341,099

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)
 
June 30, 2016
 
Three Months Ended
June 30, 2016
 
Six months ended
June 30, 2016
(dollar amounts in thousands)
Ending
Balance
 
Unpaid
Principal
Balance (5)
 
Related
Allowance
 
Average
Balance
 
Interest
Income
Recognized
 
Average
Balance
 
Interest
Income
Recognized
With no related allowance recorded:
 
 
 
 
 
 
 
 
 
 
 
 
 
Commercial and industrial:
 
 
 
 
 
 
 
 
 
 
 
 
 
Owner occupied
$
55,637

 
$
60,883

 
$

 
$
45,108

 
$
260

 
$
47,856

 
$
551

Purchased credit-impaired
9,176

 
22,219

 

 
11,888

 
1,003

 
14,931

 
2,000

Other commercial and industrial
223,863

 
232,421

 

 
232,142

 
1,129

 
221,341

 
2,072

Total commercial and industrial
288,676


315,523




289,138


2,392


284,128


4,623

Commercial real estate:
 
 
 
 
 
 
 
 
 
 
 
 
 
Retail properties
12,776

 
13,252

 

 
14,461

 
197

 
25,567

 
682

Multi-family
20,574

 
20,574

 

 
20,408

 
172

 
13,591

 
229

Office
16,248

 
30,258

 

 
16,268

 
142

 
13,469

 
284

Industrial and warehouse
227

 
227

 

 
76

 
1

 
609

 
19

Purchased credit-impaired
17,073

 
49,728

 

 
14,883

 
1,255

 
14,508

 
2,122

Other commercial real estate
6,470

 
6,636

 

 
6,473

 
88

 
4,896

 
136

Total commercial real estate
73,368


120,675




72,569


1,855


72,640


3,472

Residential mortgage:
 
 
 
 
 
 
 
 
 
 
 
 
 
Residential mortgage

 

 

 

 

 

 

Purchased credit-impaired
1,104

 
1,672

 

 
1,298

 
109

 
1,350

 
111

Total residential mortgage
1,104


1,672




1,298


109


1,350


111

Other consumer
 
 
 
 
 
 
 
 
 
 
 
 
 
Other consumer

 

 

 

 

 

 

Purchased credit-impaired

 

 

 
19

 
2

 
30

 
104

Total other consumer






19


2


30


104

 
 
 
 
 
 
 
 
 
 
 
 
 
 
With an allowance recorded:
 
 
 
 
 
 
 
 
 
 
 
 
 
Commercial and industrial: (3)
 
 
 
 
 
 
 
 
 
 
 
 
 
Owner occupied
55,831

 
66,013

 
3,481

 
60,741

 
579

 
59,120

 
1,164

Purchased credit-impaired

 

 

 

 

 

 

Other commercial and industrial
243,672

 
262,710

 
27,155

 
231,020

 
1,160

 
210,398

 
2,665

Total commercial and industrial
299,503

 
328,723

 
30,636

 
291,761

 
1,739

 
269,518

 
3,829

Commercial real estate: (4)
 
 
 
 
 
 
 
 
 
 
 
 
 
Retail properties
6,217

 
7,334

 
284

 
6,073

 
89

 
7,371

 
174

Multi-family
15,212

 
17,773

 
1,205

 
15,738

 
185

 
22,091

 
481

Office
5,636

 
9,066

 
586

 
9,727

 
55

 
10,724

 
106

Industrial and warehouse
2,793

 
3,338

 
276

 
2,985

 
19

 
5,242

 
39

Purchased credit-impaired

 

 

 

 

 

 

Other commercial real estate
22,034

 
23,915

 
2,543

 
23,834

 
267

 
24,073

 
573

Total commercial real estate
51,892

 
61,426

 
4,894

 
58,357

 
615

 
69,501

 
1,373

Automobile
30,800

 
31,247

 
1,795

 
32,032

 
524

 
31,789

 
1,102

Home equity:
 
 
 
 
 
 
 
 
 
 
 
 
 
Secured by first-lien
55,766

 
59,675

 
4,151

 
55,798

 
518

 
54,756

 
1,018

Secured by junior-lien
189,151

 
219,008

 
8,811

 
192,258

 
2,444

 
193,561

 
4,912

Total home equity
244,917

 
278,683

 
12,962

 
248,056

 
2,962

 
248,317

 
5,930

Residential mortgage (6):
 
 
 
 
 
 
 
 
 
 
 
 
 
Residential mortgage
347,412

 
386,170

 
16,513

 
352,489

 
3,027

 
357,324

 
6,064

Purchased credit-impaired

 

 

 

 

 

 

Total residential mortgage
347,412

 
386,170

 
16,513

 
352,489

 
3,027

 
357,324

 
6,064

Other consumer:
 
 
 
 
 
 
 
 
 
 
 
 
 
Other consumer
4,664

 
4,665

 
309

 
4,812

 
53

 
4,754

 
120

Purchased credit-impaired

 

 

 

 

 

 

Total other consumer
$
4,664

 
$
4,665

 
$
309

 
$
4,812

 
$
53

 
$
4,754

 
$
120


 
December 31, 2015
 
Three Months Ended
June 30, 2015
 
Six months ended
June 30, 2015
(dollar amounts in thousands)
Ending
Balance
 
Unpaid
Principal
Balance (5)
 
Related
Allowance
 
Average
Balance
 
Interest
Income
Recognized
 
Average
Balance
 
Interest
Income
Recognized
With no related allowance recorded:
 
 
 
 
 
 
 
 
 
 
 
 
 
Commercial and industrial:
 
 
 
 
 
 
 
 
 
 
 
 
 
Owner occupied
$
57,832

 
$
65,812

 
$

 
$
21,025

 
$
72

 
$
16,645

 
$
147

Purchased credit-impaired

 

 

 

 

 

 

Other commercial and industrial
197,969

 
213,739

 

 
71,905

 
498

 
56,728

 
836

Total commercial and industrial
255,801


279,551




92,930


570


73,373


983

Commercial real estate:
 
 
 
 
 
 
 
 
 
 
 
 
 
Retail properties
42,009

 
54,021

 

 
50,905

 
463

 
54,231

 
959

Multi-family

 

 

 

 

 

 

Office
9,030

 
12,919

 

 
11,515

 
86

 
6,597

 
117

Industrial and warehouse
1,720

 
1,741

 

 

 

 
263

 
7

Purchased credit-impaired
13,758

 
55,358

 

 
31,468

 
2,163

 
33,769

 
3,941

Other commercial real estate
1,743

 
1,775

 

 
1,838

 
16

 
3,096

 
62

Total commercial real estate
68,260


125,814




95,726


2,728


97,956


5,086

Other consumer

 

 

 

 

 

 

Purchased credit-impaired
52

 
101

 

 

 

 

 

Total other consumer
52


101











 
 
 
 
 
 
 
 
 
 
 
 
 
 
With an allowance recorded:
 
 
 
 
 
 
 
 
 
 
 
 
 
Commercial and industrial: (3)
 
 
 
 
 
 
 
 
 
 
 
 
 
Owner occupied
54,092

 
62,527

 
4,171

 
59,605

 
495

 
55,448

 
934

Purchased credit-impaired
21,017

 
30,676

 
2,602

 
20,750

 
1,577

 
21,576

 
2,874

Other commercial and industrial
171,140

 
181,000

 
15,143

 
183,095

 
1,339

 
61,833

 
1,086

Total commercial and industrial
246,249

 
274,203

 
21,916

 
263,450

 
3,411

 
138,857

 
4,894

Commercial real estate: (4)
 
 
 
 
 
 
 
 
 
 
 
 
 
Retail properties
9,096

 
11,121

 
1,190

 
44,213

 
418

 
42,312

 
780

Multi-family
34,349

 
37,208

 
1,593

 
16,200

 
184

 
15,884

 
354

Office
14,365

 
17,350

 
1,177

 
40,710

 
450

 
45,644

 
1,013

Industrial and warehouse
9,721

 
10,550

 
1,540

 
5,835

 
81

 
7,079

 
163

Purchased credit-impaired

 

 

 

 

 

 

Other commercial real estate
22,944

 
28,701

 
2,614

 
29,405

 
335

 
29,254

 
689

Total commercial real estate
90,475

 
104,930

 
8,114

 
136,363

 
1,468

 
140,173

 
2,999

Automobile
31,304

 
31,878

 
1,779

 
29,482

 
544

 
29,859

 
1,105

Home equity:
 
 
 
 
 
 
 
 
 
 
 
 
 
Secured by first-lien
52,672

 
57,224

 
4,359

 
148,892

 
1,715

 
147,783

 
3,299

Secured by junior-lien
196,167

 
227,733

 
11,883

 
181,059

 
2,231

 
175,666

 
4,216

Total home equity
248,839

 
284,957

 
16,242

 
329,951

 
3,946

 
323,449

 
7,515

Residential mortgage (6):
 
 
 
 
 
 
 
 
 
 
 
 
 
Residential mortgage
366,995

 
408,925

 
16,811

 
369,245

 
2,978

 
369,356

 
6,100

Purchased credit-impaired
1,454

 
2,189

 
127

 
2,104

 
4

 
2,040

 
7

Total residential mortgage
368,449

 
411,114

 
16,938

 
371,349

 
2,982

 
371,396

 
6,107

Other consumer:
 
 
 
 
 
 
 
 
 
 
 
 
 
Other consumer
4,640

 
4,649

 
176

 
4,963

 
65

 
4,671

 
128

Purchased credit-impaired

 

 

 
51

 
160

 
51

 
291

Total other consumer
$
4,640

 
$
4,649

 
$
176

 
$
5,014

 
$
225

 
$
4,722

 
$
419

(1)
These tables do not include loans fully charged-off.
(2)
All automobile, home equity, residential mortgage, and other consumer impaired loans included in these tables are considered impaired due to their status as a TDR.
(3)
At June 30, 2016, $99 million of the $300 million commercial and industrial loans with an allowance recorded were considered impaired due to their status as a TDR. At December 31, 2015, $91 million of the $246 million commercial and industrial loans with an allowance recorded were considered impaired due to their status as a TDR.
(4)
At June 30, 2016, $29 million of the $52 million commercial real estate loans with an allowance recorded were considered impaired due to their status as a TDR. At December 31, 2015, $35 million of the $90 million commercial real estate loans with an allowance recorded were considered impaired due to their status as a TDR.
(5)
The differences between the ending balance and unpaid principal balance amounts represent partial charge-offs.
(6)
At June 30, 2016, $29 million of the $347 million residential mortgages loans with an allowance recorded were guaranteed by the U.S. government. At December 31, 2015, $29 million of the $368 million residential mortgage loans with an allowance recorded were guaranteed by the U.S. government.
Detailed troubled debt restructuring information by class
The following tables present by class and by the reason for the modification, the number of contracts, post-modification outstanding balance, and the financial effects of the modification for the three-month and six-month periods ended June 30, 2016 an 2015:
 
 
 
 
 
 
 
 
 
 
 
 
 
New Troubled Debt Restructurings During The Three-Month Period Ended (1)
 
June 30, 2016
 
June 30, 2015
(dollar amounts in thousands)
Number of
Contracts
 
Post-modification
Outstanding
Ending Balance
 
Financial effects
of modification (2)
 
Number of
Contracts
 
Post-modification
Outstanding
Ending Balance
 
Financial effects
of modification (2)
C&I—Owner occupied:
 
 
 
 
 
 
 
 
 
 
 
Interest rate reduction
1

 
$
22

 
$

 
2

 
$
189

 
$
(1
)
Amortization or maturity date change
47

 
9,047

 
(17
)
 
55

 
36,506

 
(1,928
)
Other
1

 
228

 

 

 

 

Total C&I—Owner occupied
49


9,297


(17
)

57


36,695


(1,929
)
C&I—Other commercial and industrial:
 
 
 
 
 
 
 
 
 
 
 
Interest rate reduction

 

 

 
4

 
405

 
10

Amortization or maturity date change
152

 
124,886

 
(3,473
)
 
153

 
155,849

 
(8,415
)
Other
1

 
4

 

 
1

 
124

 

Total C&I—Other commercial and industrial
153

 
124,890

 
(3,473
)
 
158

 
156,378

 
(8,405
)
CRE—Retail properties:
 
 
 
 
 
 
 
 
 
 
 
Interest rate reduction

 

 

 

 

 

Amortization or maturity date change
4

 
1,910

 
(1
)
 
1

 
6,396

 
(1,334
)
Other

 

 

 

 

 

Total CRE—Retail properties
4


1,910


(1
)

1


6,396


(1,334
)
CRE—Multi family:
 
 
 
 
 
 
 
 
 
 
 
Interest rate reduction
1

 
84

 

 
1

 
90

 

Amortization or maturity date change
13

 
2,562

 
(47
)
 
11

 
5,191

 
(28
)
Other
1

 
7

 

 
8

 
216

 
(6
)
Total CRE—Multi family
15


2,653


(47
)

20


5,497


(34
)
CRE—Office:
 
 
 
 
 
 
 
 
 
 
 
Interest rate reduction

 

 

 

 

 

Amortization or maturity date change
3

 
555

 
(1
)
 
7

 
4,988

 
103

Other
1

 
45

 

 
1

 
30

 
(2
)
Total CRE—Office
4


600


(1
)

8


5,018


101

CRE—Industrial and warehouse:
 
 
 
 
 
 
 
 
 
 
 
Interest rate reduction

 

 

 

 

 

Amortization or maturity date change
1

 
316

 
55

 
4

 
2,160

 
91

Other

 

 

 

 

 

Total CRE—Industrial and Warehouse
1


316


55


4


2,160


91

CRE—Other commercial real estate:
 
 
 
 
 
 
 
 
 
 
 
Interest rate reduction

 

 

 

 

 

Amortization or maturity date change
15

 
10,674

 
(729
)
 
10

 
4,072

 
16

Other

 

 

 
1

 
82

 
(22
)
Total CRE—Other commercial real estate
15

 
10,674

 
(729
)
 
11

 
4,154

 
(6
)
Automobile:
 
 
 
 
 
 
 
 
 
 
 
Interest rate reduction
3

 
64

 
5

 
12

 
23

 
1

Amortization or maturity date change
286

 
2,663

 
202

 
316

 
2,132

 
96

Chapter 7 bankruptcy
244

 
1,982

 
114

 
146

 
1,138

 
61

Other

 

 

 

 

 

Total Automobile
533

 
4,709

 
321

 
474

 
3,293

 
158

Residential mortgage:
 
 
 
 
 
 
 
 
 
 
 
Interest rate reduction
5

 
404

 
17

 
4

 
261

 
(52
)
Amortization or maturity date change
108

 
10,641

 
(420
)
 
70

 
9,416

 
(74
)
Chapter 7 bankruptcy
6

 
1,178

 
(49
)
 
35

 
2,884

 
(7
)
Other
1

 
164

 

 

 

 

Total Residential mortgage
120

 
12,387

 
(452
)
 
109

 
12,561

 
(133
)
First-lien home equity:
 
 
 
 
 
 
 
 
 
 
 
Interest rate reduction
5

 
530

 
13

 
11

 
1,160

 
42

Amortization or maturity date change
15

 
1,219

 
(36
)
 
65

 
6,432

 
(325
)
Chapter 7 bankruptcy
19

 
1,743

 
17

 
22

 
1,270

 
54

Other

 

 

 

 

 

Total First-lien home equity
39

 
3,492

 
(6
)
 
98

 
8,862

 
(229
)
Junior-lien home equity:
 
 
 
 
 
 
 
 
 
 
 
Interest rate reduction
4

 
97

 
13

 
4

 
98

 
6

Amortization or maturity date change
112

 
5,182

 
(700
)
 
419

 
18,077

 
(2,615
)
Chapter 7 bankruptcy
27

 
371

 
250

 
57

 
650

 
1,358

Other

 

 

 

 

 

Total Junior-lien home equity
143

 
5,650

 
(437
)
 
480

 
18,825

 
(1,251
)
Other consumer:
 
 
 
 
 
 
 
 
 
 
 
Interest rate reduction

 

 

 

 

 

Amortization or maturity date change
1

 
4

 

 
2

 
33

 
2

Chapter 7 bankruptcy

 

 

 
3

 
39

 
8

Other

 

 

 

 

 

Total Other consumer
1

 
4

 

 
5

 
72

 
10

Total new troubled debt restructurings
1,077

 
$
176,582

 
$
(4,787
)
 
1,425

 
$
259,911

 
$
(12,961
)
(1)
TDRs may include multiple concessions and the disclosure classifications are based on the primary concession provided to the borrower.
(2)
Amounts represent the financial impact via provision for loan and lease losses as a result of the modification.

 
 
 
 
 
 
 
 
 
 
 
 
 
New Troubled Debt Restructurings During The Six-Month Period Ended (1)
 
June 30, 2016
 
June 30, 2015
(dollar amounts in thousands)
Number of
Contracts
 
Post-modification
Outstanding
Ending Balance
 
Financial effects
of modification (2)
 
Number of
Contracts
 
Post-modification
Outstanding
Ending Balance
 
Financial effects
of modification (2)
C&I—Owner occupied:
 
 
 
 
 
 
 
 
 
 
 
Interest rate reduction
2

 
$
39

 
$
(1
)
 
3

 
$
235

 
$
(2
)
Amortization or maturity date change
99

 
45,556

 
463

 
101

 
46,966

 
(2,102
)
Other
3

 
451

 
(17
)
 
3

 
613

 
(29
)
Total C&I—Owner occupied
104

 
46,046

 
445

 
107

 
47,814

 
(2,133
)
C&I—Other commercial and industrial:
 
 
 
 
 
 
 
 
 
 
 
Interest rate reduction

 

 

 
5

 
435

 
9

Amortization or maturity date change
284

 
211,035

 
(3,381
)
 
270

 
236,226

 
(7,601
)
Other
7

 
639

 
13

 
6

 
28,512

 
(430
)
Total C&I—Other commercial and industrial
291

 
211,674

 
(3,368
)
 
281

 
265,173

 
(8,022
)
CRE—Retail properties:
 
 
 
 
 
 
 
 
 
 
 
Interest rate reduction

 

 

 
1

 
1,657

 
(11
)
Amortization or maturity date change
8

 
2,433

 
(39
)
 
12

 
10,973

 
(1,533
)
Other

 

 

 

 

 

Total CRE—Retail properties
8

 
2,433

 
(39
)
 
13

 
12,630

 
(1,544
)
CRE—Multi family:
 
 
 
 
 
 
 
 
 
 
 
Interest rate reduction
1

 
84

 

 
1

 
90

 

Amortization or maturity date change
22

 
25,071

 
(152
)
 
30

 
10,236

 
(29
)
Other
1

 
7

 

 
8

 
216

 
(6
)
Total CRE—Multi family
24

 
25,162

 
(152
)
 
39

 
10,542

 
(35
)
CRE—Office:
 
 
 
 
 
 
 
 
 
 
 
Interest rate reduction

 

 

 

 

 

Amortization or maturity date change
9

 
8,916

 
430

 
12

 
31,073

 
72

Other
2

 
184

 
(19
)
 
1

 
30

 
(2
)
Total CRE—Office
11

 
9,100

 
411

 
13

 
31,103

 
70

CRE—Industrial and warehouse:
 
 
 
 
 
 
 
 
 
 
 
Interest rate reduction

 

 

 

 

 

Amortization or maturity date change
3

 
688

 
(824
)
 
5

 
2,386

 
91

Other

 

 

 

 

 

Total CRE—Industrial and Warehouse
3

 
688

 
(824
)
 
5

 
2,386

 
91

CRE—Other commercial real estate:
 
 
 
 
 
 
 
 
 
 
 
Interest rate reduction

 

 

 

 

 

Amortization or maturity date change
18

 
12,704

 
(697
)
 
17

 
7,731

 
27

Other
1

 
124

 
35

 
2

 
234

 
(22
)
Total CRE—Other commercial real estate
19

 
12,828

 
(662
)
 
19

 
7,965

 
5

Automobile:
 
 
 
 
 
 
 
 
 
 
 
Interest rate reduction
7

 
106

 
7

 
25

 
42

 
2

Amortization or maturity date change
707

 
6,564

 
422

 
812

 
5,484

 
254

Chapter 7 bankruptcy
561

 
4,544

 
229

 
290

 
2,361

 
161

Other

 

 

 

 

 

Total Automobile
1,275

 
11,214

 
658

 
1,127

 
7,887

 
417

Residential mortgage:
 
 
 
 
 
 
 
 
 
 
 
Interest rate reduction
10

 
1,061

 
(15
)
 
9

 
737

 
(56
)
Amortization or maturity date change
200

 
21,400

 
(997
)
 
193

 
23,274

 
(195
)
Chapter 7 bankruptcy
23

 
2,683

 
21

 
69

 
7,060

 
(131
)
Other
1

 
164

 

 
6

 
708

 

Total Residential mortgage
234

 
25,308

 
(991
)
 
277

 
31,779

 
(382
)
First-lien home equity:
 
 
 
 
 
 
 
 
 
 
 
Interest rate reduction
17

 
1,501

 
46

 
21

 
2,579

 
68

Amortization or maturity date change
40

 
3,269

 
(64
)
 
114

 
10,043

 
(628
)
Chapter 7 bankruptcy
58

 
4,609

 
139

 
48

 
2,855

 
134

Other

 

 

 

 

 

Total First-lien home equity
115

 
9,379

 
121

 
183

 
15,477

 
(426
)
Junior-lien home equity:
 
 
 
 
 
 
 
 
 
 
 
Interest rate reduction
12

 
510

 
47

 
8

 
349

 
21

Amortization or maturity date change
316

 
15,022

 
(1,954
)
 
766

 
34,584

 
(551
)
Chapter 7 bankruptcy
87

 
1,102

 
861

 
108

 
1,425

 
2,245

Other

 

 

 

 

 

Total Junior-lien home equity
415

 
16,634

 
(1,046
)
 
882

 
36,358

 
1,715

Other consumer:
 
 
 
 
 
 
 
 
 
 
 
Interest rate reduction

 

 

 

 

 

Amortization or maturity date change
5

 
559

 
24

 
6

 
128

 
6

Chapter 7 bankruptcy
7

 
66

 
7

 
5

 
45

 
9

Other

 

 

 

 

 

Total Other consumer
12

 
625

 
31

 
11

 
173

 
15

Total new troubled debt restructurings
2,511

 
$
371,091

 
$
(5,416
)
 
2,957

 
$
469,287

 
$
(10,229
)
(1)
TDRs may include multiple concessions and the disclosure classifications are based on the primary concession provided to the borrower.
(2)
Amount represents the financial impact via provision for loan and lease losses as a result of the modification.