Huntington Bancshares Incorporated Annual report pursuant to Section 13 and 15(d)

Annual report pursuant to Section 13 and 15(d)

Loans and Leases and Allowance for Credit Losses (Tables)

Loans and Leases and Allowance for Credit Losses (Tables)

12 Months Ended

Dec. 31, 2011

Loans / Leases and Allowance for Credit Losses [Abstract]

The following table summarizes significant portfolio loan purchase and sale activity for the years ended December 31, 2011, and 2010.


		Commercial		Commercial				Home		Residential		Other
		and Industrial		Real Estate		Automobile		Equity		Mortgage		Consumer		Total
(dollar amounts in thousands)

Portfolio loans purchased during the:
	Year ended December 31, 2011	$	---	$	---	$	59,578⁽¹⁾	$	---	$	---	$	---	$	59,578
	Year ended December 31, 2010		---		---		---		---		---		---		---

Portfolio loans sold or transferred to loans held for sale during the:
	Year ended December 31, 2011		256,313		56,123		2,250,033		---		257,100		---		2,819,569
	Year ended December 31, 2010 (2)		124,065		136,806		---		48,253		816,185		---		1,125,309

(1)	Reflected the purchase of automobile loans as a result of exercising a clean-up call option related to loans previously sold under Huntington's automobile loan sale program.
(2)	Includes $323 million of Franklin-related loans.

NALs and Past Due Loans

The following table presents NALs by loan class for the years ended December 31, 2011 and 2010:

			December 31,
(dollar amounts in thousands)			2011		2010

Commercial and industrial:
	Owner occupied	$	88,415	$	138,822
	Other commercial and industrial		113,431		207,898
Total commercial and industrial			201,846		346,720

Commercial real estate:
	Retail properties		58,415		96,644
	Multi family		39,921		44,819
	Office		33,202		47,950
	Industrial and warehouse		30,119		39,770
	Other commercial real estate		68,232		134,509
Total commercial real estate			229,889		363,692

Automobile			---		---
Home equity:
	Secured by first-lien		20,012		10,658
	Secured by second-lien		20,675		11,868
Residential mortgage			68,658		45,010
Other consumer			---		---
Total nonaccrual loans		$	541,080	$	777,948

Aging analysis of loans and leases

The following table presents an aging analysis of loans and leases for the years ended December 31, 2011 and 2010 (1):

December 31, 2011
														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	$	10,607	$	7,433	$	58,513	$	76,553	$	3,936,203	$	4,012,756	$	---
	Other commercial and industrial		32,962		7,579		60,833		101,374		10,585,241		10,686,615		---
Total commercial and industrial		$	43,569	$	15,012	$	119,346	$	177,927	$	14,521,444	$	14,699,371	$	---

Commercial real estate:
	Retail properties	$	3,090	$	823	$	33,952	$	37,865	$	1,547,618	$	1,585,483	$	---
	Multi family		5,022		1,768		28,317		35,107		908,438		943,545		---
	Office		3,134		792		30,041		33,967		990,897		1,024,864		---
	Industrial and warehouse		2,834		115		18,203		21,152		708,390		729,542		---
	Other commercial real estate		6,894		3,625		48,739		59,258		1,483,017		1,542,275		---
Total commercial real estate		$	20,974	$	7,123	$	159,252	$	187,349	$	5,638,360	$	5,825,709	$	---

Automobile		$	42,162	$	9,046	$	6,265	$	57,473	$	4,399,973	$	4,457,446	$	6,265
Home equity:
	Secured by first-lien		17,260		8,822		29,259		55,341		3,760,238		3,815,579		9,247
	Secured by second-lien		32,334		18,357		31,626		82,317		4,317,517		4,399,834		10,951
Residential mortgage			134,228		45,774		204,648		384,650		4,843,626		5,228,276		141,901⁽²⁾
Other consumer			7,655		1,502		1,988		11,145		486,423		497,568		1,988

December 31, 2010
														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	$	16,393	$	9,084	$	80,114	$	105,591	$	3,717,872	$	3,823,463	$	---
	Other commercial and industrial		34,723		35,698		110,491		180,912		9,058,918		9,239,830		---
Total commercial and industrial		$	51,116	$	44,782	$	190,605	$	286,503	$	12,776,790	$	13,063,293	$	---

Commercial real estate:
	Retail properties	$	23,726	$	694	$	72,856	$	97,276	$	1,664,941	$	1,762,217	$	---
	Multi family		8,993		8,227		31,519		48,739		1,072,877		1,121,616		---
	Office		20,888		6,032		36,401		63,321		1,059,806		1,123,127		---
	Industrial and warehouse		4,073		7,782		13,006		24,861		828,091		852,952		---
	Other commercial real estate		45,792		9,243		91,718		146,753		1,644,491		1,791,244		---
Total commercial real estate		$	103,472	$	31,978	$	245,500	$	380,950	$	6,270,206	$	6,651,156	$	---

Automobile		$	47,981	$	12,246	$	7,721	$	67,948	$	5,546,763	$	5,614,711	$	7,721
Home equity:
	Secured by first-lien		14,810		8,166		18,630		41,606		2,999,146		3,040,752		7,972
	Secured by second-lien		36,488		16,551		27,392		80,431		4,591,971		4,672,402		15,525
Residential mortgage			115,290		57,580		197,280		370,150		4,130,216		4,500,366		152,271⁽³⁾
Other consumer			7,204		2,280		2,456		11,940		551,887		563,827		2,456

(1)	NALs are included in this aging analysis based on the loan's past due status.
(2)	Includes $96,703 thousand guaranteed by the U.S. government.
(3)	Includes $98,288 thousand guaranteed by the U.S. government.

ALLL and AULC activity by portfolio segment

The following table presents ACL activity by portfolio segment for the years ended December 31, 2011 and 2010:

			Commercial		Commercial				Home		Residential		Other
			and Industrial		Real Estate		Automobile		Equity		Mortgage		Consumer		Total
(dollar amounts in thousands)

Year ended December 31, 2011:

	ALLL balance, beginning of period		$	340,614	$	588,251	$	49,488	$	150,630	$	93,289	$	26,736	$	1,249,008
		Loan charge-offs		(134,385)		(182,759)		(33,593)		(109,427)		(65,069)		(32,520)		(557,753)
		Recoveries of loans previously charged-off		44,686		34,658		18,526		7,630		8,388		6,776		120,664
		Provision for loan and lease losses		24,452		(51,444)		17,042		95,040		52,226		30,414		167,730
		Allowance for loans sold or transferred to loans held for sale		---		---		(13,181)		---		(1,640)		---		(14,821)
	ALLL balance, end of period		$	275,367	$	388,706	$	38,282	$	143,873	$	87,194	$	31,406	$	964,828

	AULC balance, beginning of period		$	32,726	$	6,158	$	---	$	2,348	$	1	$	894	$	42,127
		Provision for unfunded loan commitments and letters of credit		6,932		(306)		---		(214)		---		(83)		6,329
	AULC balance, end of period		$	39,658	$	5,852	$	---	$	2,134	$	1	$	811	$	48,456
	ACL balance, end of period		$	315,025	$	394,558	$	38,282	$	146,007	$	87,195	$	32,217	$	1,013,284

Year Ended December 31, 2010:

	ALLL balance, beginning of period		$	492,205	$	751,875	$	57,951	$	102,039	$	55,903	$	22,506	$	1,482,479
		Loan charge-offs		(316,771)		(303,995)		(46,308)		(140,831)⁽¹⁾		(163,427)⁽²⁾		(32,575)		(1,003,907)
		Recoveries of loans previously charged-off		61,839		28,433		19,736		1,458		10,532		7,435		129,433
		Provision for loan and lease losses		103,341		111,938		18,109		187,964		190,577		29,370		641,299
		Allowance for loans sold or transferred to loans held for sale		---		---		---		---		(296)		---		(296)
	ALLL balance, end of period		$	340,614	$	588,251	$	49,488	$	150,630	$	93,289	$	26,736	$	1,249,008
	AULC balance, beginning of period		$	34,555	$	12,194	$	---	$	1,179	$	2	$	949	$	48,879
		Provision for unfunded loan commitments and letters-of-credit		(1,829)		(6,036)		---		1,169		(1)		(55)		(6,752)
	AULC balance, end of period			32,726		6,158		---		2,348		1		894		42,127
	ACL balance, end of period		$	373,340	$	594,409	$	49,488	$	152,978	$	93,290	$	27,630	$	1,291,135

(1)	Reflects $21 million of Franklin-related charge-offs.
(2)	Reflects $71 million of Franklin-related charge-offs.

Loan and lease balances by credit quality indicator

The following table presents each loan and lease class by credit quality indicator for the years ended December 31, 2011 and 2010:

		December 31, 2011
		Credit Risk Profile by UCS classification
(dollar amounts in thousands)		Pass		OLEM		Substandard		Doubtful		Total
Commercial and industrial:
	Owner occupied	$	3,624,103	$	101,897	$	285,561	$	1,195	$	4,012,756
	Other commercial and industrial		10,108,946		145,963		425,882		5,824		10,686,615
Total commercial and industrial		$	13,733,049	$	247,860	$	711,443	$	7,019	$	14,699,371

Commercial real estate:
	Retail properties	$	1,191,471	$	122,337	$	271,675	$	---	$	1,585,483
	Multi family		801,717		48,094		93,449		285		943,545
	Office		896,230		67,050		61,476		108		1,024,864
	Industrial and warehouse		649,165		9,688		70,621		68		729,542
	Other commercial real estate		1,112,751		110,276		318,479		769		1,542,275
Total commercial real estate		$	4,651,334	$	357,445	$	815,700	$	1,230	$	5,825,709

		Credit Risk Profile by FICO score (1)
		750+		650-749		<650		Other (2)		Total
Automobile		$	2,635,082	$	2,276,990	$	707,141	$	88,233	$	5,707,446⁽³⁾
Home equity:
	Secured by first-lien		2,196,566		1,287,444		329,670		1,899		3,815,579
	Secured by second-lien		2,119,292		1,646,117		625,298		9,127		4,399,834
Residential mortgage			2,454,401		1,752,409		723,377		298,089		5,228,276
Other consumer			185,333		206,749		83,431		22,055		497,568



		December 31, 2010
		Credit Risk Profile by UCS classification
(dollar amounts in thousands)		Pass		OLEM		Substandard		Doubtful		Total
Commercial and industrial:
	Owner occupied	$	3,265,266	$	159,398	$	392,969	$	5,830	$	3,823,463
	Other commercial and industrial		8,434,969		264,679		524,867		15,315		9,239,830
Total commercial and industrial		$	11,700,235	$	424,077	$	917,836	$	21,145	$	13,063,293

Commercial real estate:
	Retail properties	$	1,283,667	$	128,067	$	350,478	$	5	$	1,762,217
	Multi family		898,935		78,577		143,689		415		1,121,616
	Office		867,970		122,173		132,833		151		1,123,127
	Industrial and warehouse		668,452		72,177		112,323		---		852,952
	Other commercial real estate		1,220,708		88,288		481,136		1,112		1,791,244
Total commercial real estate		$	4,939,732	$	489,282	$	1,220,459	$	1,683	$	6,651,156

		Credit Risk Profile by FICO score (1)
		750+		650-749		<650		Other (2)		Total
Automobile		$	2,516,130	$	2,267,363	$	724,584	$	106,634	$	5,614,711
Home equity:
	Secured by first-lien		1,643,792		1,082,143		313,961		856		3,040,752
	Secured by second-lien		2,224,545		1,768,450		678,738		669		4,672,402
Residential mortgage			1,978,843		1,580,266		795,676		145,581		4,500,366
Other consumer			206,952		234,558		102,254		20,063		563,827

(1)	Reflects currently updated customer credit scores.
(2)	Reflects deferred fees and costs, loans in process, loans to legal entities, etc.
(3)	Includes $1,250,000 thousand of loans reflected as loans held for sale related to a planned automobile securitization.

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 for the years ended December 31, 2011 and 2010 (1):

			Commercial		Commercial						Residential		Other
			and Industrial		Real Estate		Automobile		Home Equity		Mortgage		Consumer		Total

ALLL at December 31, 2011:
(dollar amounts in thousands)

	Portion of ending balance:

		Attributable to loans individually evaluated for impairment	$	30,613	$	55,306	$	1,393	$	1,619	$	16,091	$	530	$	105,552
		Attributable to loans collectively evaluated for impairment		244,754		333,400		36,889		142,254		71,103		30,876		859,276
	Total ALLL balance at December 31, 2011		$	275,367	$	388,706	$	38,282	$	143,873	$	87,194	$	31,406	$	964,828

	ALLL associated with portfolio loans acquired with deteriorated credit quality		$	---	$	---	$	---	$	---	$	---	$	---	$	---

Loans and Leases at December 31, 2011:
(dollar amounts in thousands)

	Portion of ending balance:

		Individually evaluated for impairment	$	153,724	$	387,402	$	36,574	$	52,593	$	335,768	$	6,220	$	972,281
		Collectively evaluated for impairment		14,545,647		5,438,307		4,420,872		8,162,820		4,892,508		491,348		37,951,502
	Total loans evaluated for impairment		$	14,699,371	$	5,825,709	$	4,457,446	$	8,215,413	$	5,228,276	$	497,568	$	38,923,783

			Commercial and Industrial		Commercial Real Estate		Automobile		Home Equity		Residential Mortgage		Other Consumer		Total

ALLL at December 31, 2010
(dollar amounts in thousands)

	Portion of ending balance:

		Attributable to loans individually evaluated for impairment	$	63,307	$	65,130	$	1,477	$	1,498	$	11,780	$	668	$	143,860
		Attributable to loans collectively evaluated for impairment		277,307		523,121		48,011		149,132		81,509		26,068		1,105,148
	ALLL balance at December 31, 2010:		$	340,614	$	588,251	$	49,488	$	150,630	$	93,289	$	26,736	$	1,249,008

	ALLL associated with portfolio loans acquired with deteriorated credit quality		$	---	$	---	$	---	$	---	$	---	$	---	$	---

Loans and Leases at December 31, 2010:
(dollar amounts in thousands)

	Portion of ending balance:

		Individually evaluated for impairment	$	198,120	$	310,668	$	29,764	$	37,257	$	334,207	$	9,565	$	919,581
		Collectively evaluated for impairment		12,865,173		6,340,488		5,584,947		7,675,897		4,166,159		554,262		37,186,926
	Total loans evaluated for impairment		$	13,063,293	$	6,651,156	$	5,614,711	$	7,713,154	$	4,500,366	$	563,827	$	38,106,507


(1)		During the years ended December 31, 2011 and 2010, no loans with deteriorated credit quality were acquired.

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 for the years ended December 31, 2011 and 2010 (1), (2):

									Year Ended
			December 31, 2011						December 31, 2011
					Unpaid						Interest
			Ending		Principal		Related		Average		Income
(dollar amounts in thousands)			Balance		Balance (5)		Allowance		Balance		Recognized

With no related allowance recorded:
	Commercial and industrial:
		Owner occupied	$	---	$	---	$	---	$	6,285	$	169
		Other commercial and industrial		---		---		---		5,040		162
	Total commercial and industrial		$	---	$	---	$	---	$	11,325	$	331

	Commercial real estate:
		Retail properties	$	43,970	$	45,192	$	---	$	26,717	$	1,082
		Multi family		6,292		6,435		---		13,757		701
		Office		1,191		1,261		---		1,624		9
		Industrial and warehouse		8,163		9,945		---		3,961		131
		Other commercial real estate		22,396		38,401		---		25,077		796
	Total commercial real estate		$	82,012	$	101,234	$	---	$	71,136	$	2,719

	Automobile		$	---	$	---	$	---	$	---	$	---
	Home equity:
		Secured by first-lien		---		---		---		---		---
		Secured by second-lien		---		---		---		---		---
	Residential mortgage			---		---		---		---		---
	Other consumer			---		---		---		---		---

With an allowance recorded:
	Commercial and industrial: (3)
		Owner occupied	$	53,613	$	77,205	$	7,377	$	53,219	$	1,633
		Other commercial and industrial		100,111		117,469		23,236		100,635		2,952
	Total commercial and industrial		$	153,724	$	194,674	$	30,613	$	153,854	$	4,585

	Commercial real estate: (4)
		Retail properties	$	129,396	$	161,596	$	30,363	$	102,384	$	2,897
		Multi family		38,154		45,138		4,753		28,847		829
		Office		23,568		42,287		2,832		26,589		228
		Industrial and warehouse		29,435		47,373		3,136		42,862		740
		Other commercial real estate		84,837		119,212		14,222		86,611		2,326
	Total commercial real estate		$	305,390	$	415,606	$	55,306	$	287,293	$	7,020

	Automobile		$	36,574	$	36,574	$	1,393	$	32,476	$	2,982
	Home equity:
		Secured by first-lien		35,842		35,842		626		26,956		1,201
		Secured by second-lien		16,751		16,751		993		15,947		751
	Residential mortgage (6)			335,768		361,161		16,091		335,549		12,894
	Other consumer			6,220		6,220		530		7,699		478

(dollar amounts in thousands)									Year Ended
			December 31, 2010						December 31, 2010
					Unpaid						Interest
			Ending		Principal		Related		Average		Income
			Balance		Balance (5)		Allowance		Balance		Recognized

With no related allowance recorded:
	Commercial and Industrial:
		Owner occupied	$	13,750	$	26,603	$	---	$	8,480	$	---
		Other commercial and industrial		11,127		22,688		---		14,027		67
	Total commercial and industrial		$	24,877	$	49,291	$	---	$	22,507	$	67

	Commercial real estate:
		Retail properties	$	31,972	$	67,487	$	---	$	42,960	$	65
		Multi family		5,058		5,675		---		3,510		87
		Office		2,270		3,562		---		6,769		---
		Industrial and warehouse		3,305		6,912		---		7,421		8
		Other commercial real estate		26,807		58,996		---		38,046		236
	Total commercial real estate		$	69,412	$	142,632	$	---	$	98,706	$	396

	Automobile loans and leases		$	---	$	---	$	---	$	---	$	---
	Home equity loans and lines-of-credit:
		Secured by first-lien		---		---		---		---		---
		Secured by second-lien		---		---		---		---		---
	Residential mortgage			---		---		---		---		---
	Other consumer loans			---		---		---		---		---

With an allowance recorded:
	Commercial and Industrial:
		Owner occupied	$	63,951	$	85,279	$	14,322	$	51,568	$	58
		Other commercial and industrial		109,292		154,424		48,986		156,572		419
	Total commercial and industrial		$	173,243	$	239,703	$	63,308	$	208,140	$	477

	Commercial real estate:
		Retail properties	$	74,732	$	120,051	$	14,846	$	114,263	$	755
		Multi family		38,758		39,299		7,760		55,350		400
		Office		26,595		31,261		9,466		30,312		4
		Industrial and warehouse		34,588		44,168		10,453		59,038		333
		Other commercial real estate		66,583		104,485		22,604		113,414		---
	Total commercial real estate		$	241,256	$	339,264	$	65,129	$	372,377	$	1,492

	Automobile loans and leases		$	29,764	$	29,764	$	1,477	$	26,281	$	2,303
	Home equity loans and lines-of-credit:
		Secured by first-lien		20,553		20,675		511		16,694		710
		Secured by second-lien		16,704		17,060		987		17,114		634
	Residential mortgage			334,207		347,571		11,780		293,256		12,181
	Other consumer loans			9,565		9,565		668		9,163		794

(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 December 31, 2011, $35,854 thousand of the $153,724 thousand commercial and industrial loans with an allowance recorded were considered impaired due to their status as a TDR.
(4)	At December 31, 2011, $28,355 thousand of the $305,390 thousand 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 December 31, 2011, $22,564 thousand of the $335,768 thousand residential mortgage loans with an allowance recorded were guaranteed by the U.S. government.

Detailed troubled debt restructuring information by class

The following table presents by class and by the reason for the modification the number of contracts, post-modification outstanding balance, and the net change in ALLL resulting from the modification for the year ended December 31, 2011:

		New Troubled Debt Restructurings During The
		Year Ended December 31, 2011

			Post-modification		Net change in
(dollar amounts in thousands)		Number of	Outstanding		ALLL resulting
		Contracts	Balance (1)		from modification

C&I - Owner occupied:

	Interest rate reduction	40	$	19,152	$	(521)
	Amortization or maturity date change	60		22,378		(1,812)
	Other	7		3,373		232
Total C&I - Owner occupied		107	$	44,903	$	(2,101)

C&I - Other commercial and industrial:

	Interest rate reduction	28	$	22,519	$	966
	Amortization or maturity date change	73		27,822		(2,670)
	Other	31		56,184		(6,699)
Total C&I - Other commercial and industrial		132	$	106,525	$	(8,403)

CRE - Retail properties:

	Interest rate reduction	9	$	47,473	$	4,242
	Amortization or maturity date change	20		31,521		40
	Other	7		15,672		(1,996)
Total CRE - Retail properties		36	$	94,666	$	2,286

CRE - Multi family:

	Interest rate reduction	13	$	6,601	$	(208)
	Amortization or maturity date change	10		2,744		22
	Other	3		869		120
Total CRE - Multi family		26	$	10,214	$	(66)

CRE - Office:

	Interest rate reduction	5	$	1,923	$	212
	Amortization or maturity date change	2		1,238		97
	Other	3		---		(140)
Total CRE - Office		10	$	3,161	$	169

CRE - Industrial and warehouse:

	Interest rate reduction	1	$	2,165	$	(299)
	Amortization or maturity date change	7		19,448		(5,446)
	Other	1		2,147		(145)
Total CRE - Industrial and Warehouse		9	$	23,760	$	(5,890)

CRE - Other commercial real estate:

	Interest rate reduction	18	$	18,620	$	(1,180)
	Amortization or maturity date change	64		106,532		(3,868)
	Other	5		8,199		32
Total CRE - Other commercial real estate		87	$	133,351	$	(5,016)

Automobile:

	Interest rate reduction	38	$	554	$	4
	Amortization or maturity date change	2,010		17,221		(143)
	Other	---		---		---
Total Automobile		2,048	$	17,775	$	(139)

Residential mortgage:

	Interest rate reduction	10	$	12,637	$	(567)
	Amortization or maturity date change	655		91,979		1,988
	Other	26		4,391		108
Total Residential mortgage		691	$	109,007	$	1,529

First-lien home equity:

	Interest rate reduction	142	$	17,275	$	2,722
	Amortization or maturity date change	89		10,636		616
	Other	---		---		---
Total First-lien home equity		231	$	27,911	$	3,338

Second-lien home equity:

	Interest rate reduction	127	$	6,521	$	430
	Amortization or maturity date change	117		4,096		39
	Other	---		---		---
Total Second-lien home equity		244	$	10,617	$	469

Other consumer:

	Interest rate reduction	14	$	1,104	$	74
	Amortization or maturity date change	63		445		(21)
	Other	---		---		---
Total Other consumer		77	$	1,549	$	53

TOTAL		3,698	$	583,439	$	(13,771)

(1)	Post-modification balances approximate pre-modification balances. The aggregate amount of charge-offs as a result of a restructuring are not significant.

The following table presents TDRs modified within the previous twelve months that have subsequently redefaulted during the year ended December 31, 2011:

		Troubled Debt Restructurings Within The Previous Twelve Months
		That Have Subsequently Redefaulted During The
			Year ended December 31, 2011⁽¹⁾


(dollar amounts in thousands)			Number of	Ending
			Contracts	Balance


C&I - Owner occupied:

	Interest rate reduction		13	$	6,173
	Amortization or maturity date change		10		5,201
	Other		2		2,352
Total C&I - Owner occupied			25	$	13,726

C&I - Other commercial and industrial:

	Interest rate reduction		1	$	98
	Amortization or maturity date change		12		10,140
	Other		---		---
Total C&I - Other commercial and industrial			13	$	10,238

CRE - Retail Properties:

	Interest rate reduction		---	$	---
	Amortization or maturity date change		---		---
	Other		---		---
Total CRE - Retail properties			---	$	---

CRE - Multi family:

	Interest rate reduction		4	$	1,102
	Amortization or maturity date change		2		456
	Other		---		---
Total CRE - Multi family			6	$	1,558

CRE - Office:

	Interest rate reduction		---	$	---
	Amortization or maturity date change		---		---
	Other		---		---
Total CRE - Office			---	$	---

CRE - Industrial and Warehouse:

	Interest rate reduction		---	$	---
	Amortization or maturity date change		8		3,665
	Other		---		---
Total CRE - Industrial and Warehouse			8	$	3,665

CRE - Other commercial real estate:

	Interest rate reduction		3	$	648
	Amortization or maturity date change		10		2,014
	Other		---		---
Total CRE - Other commercial real estate			13	$	2,662

Automobile:

	Interest rate reduction		1	$	---
	Amortization or maturity date change		198		---
	Other		---		---
Total Automobile			199	$	---⁽²⁾

Residential mortgage:

	Interest rate reduction		2	$	148
	Amortization or maturity date change		57		6,900
	Other		4		531
Total Residential mortgage			63	$	7,579

First-lien home equity:

	Interest rate reduction		2	$	692
	Amortization or maturity date change		7		436
	Other		---		---
Total First-lien home equity			9	$	1,128

Second-lien home equity:

	Interest rate reduction		3	$	272
	Amortization or maturity date change		8		614
	Other		---		---
Total Second-lien home equity			11	$	886

Other consumer:

	Interest rate reduction		1	$	---
	Amortization or maturity date change		11		---
	Other		---		---
Total Other consumer			12	$	---⁽³⁾

TOTAL			359	$	41,442

(1)	Subsequent redefault is defined as a payment redefault within 12 months of the restructuring date.
(2)	Automobile loans are charged-off at time of subsequent redefault. During the year ended December 31, 2011, $1,477 thousand of total automobile loans were charged-off at the time of subsequent redefault.
(3)	Other consumer loans are charged-off at time of subsequent redefault. During the year ended December 31, 2011, $117 thousand of total other consumer loans were charged-off at the time of subsequent redefault.

ALLL and AULC activity consolidated

The ACL is increased through a provision for credit losses that is charged to earnings, based on Management's quarterly evaluation of the factors previously mentioned, and is reduced by charge-offs, net of recoveries, and the ACL associated with securitized or sold loans. A summary of the transactions in the ACL and details regarding impaired loans and leases follows for the three years ended December 31, 2011, 2010, and 2009:

			Year Ended December 31,
(dollar amounts in thousands)			2011		2010		2009

ALLL, beginning of year		$	1,249,008	$	1,482,479	$	900,227
Loan charge-offs			(557,753)		(1,003,907)		(1,561,378)
Recoveries of loans previously charged-off			120,664		129,433		84,791
Net loan and lease charge-offs			(437,089)		(874,474)		(1,476,587)
Provision for loan and lease losses			167,730		641,299		2,069,931
Allowance for loans sold or transferred to loans held for sale			(14,821)		(296)		(11,092)
ALLL, end of year		$	964,828	$	1,249,008	$	1,482,479

AULC, beginning of year		$	42,127	$	48,879	$	44,139
(Reduction in) provision for unfunded loan commitments and letters of credit losses			6,329		(6,752)		4,740
AULC, end of year		$	48,456	$	42,127	$	48,879

Total ACL		$	1,013,284	$	1,291,135	$	1,531,358

Recorded balance of impaired loans, at end of year:
	With specific reserves assigned to the loan and lease balances	$	890,269	$	825,292	$	873,215
	With no specific reserves assigned to the loan and lease balances		82,012		94,290		221,384
Total		$	972,281	$	919,582	$	1,094,599

Average balance of impaired loans for the year		$	942,235	$	1,064,235	$	1,010,044
ALLL on impaired loans			105,552		143,860		175,442

Lease financing receivables

Net investments in lease financing receivables by category at December 31 were as follows:

		At December 31,
(dollar amounts in thousands)		2011		2010

Commercial and industrial:
Lease payments receivable	$	1,001,939	$	748,377
Estimated residual value of leased assets		201,663		94,665
Gross investment in commercial lease financing receivables		1,203,602		843,042
Net deferred origination costs		3,034		2,472
Unearned income		(109,820)		(109,962)
Total net investment in commercial lease financing receivables	$	1,096,816	$	735,552

Consumer - Automobile:
Lease payments receivable	$	2,562	$	22,063
Estimated residual value of leased assets		10,843		47,050
Gross investment in consumer lease financing receivables		13,405		69,113
Net deferred origination fees		(18)		(95)
Unearned income		(497)		(3,788)
Total net investment in consumer lease financing receivables	$	12,890	$	65,230