3. LOANS / LEASES AND ALLOWANCE FOR CREDIT LOSSES

Loan and Lease Portfolio Composition

The following table provides a detail listing of Huntington’s loan and lease portfolio at June 30, 2011, December 31, 2010, and June 30, 2010:

		June 30,				December 31,				June 30,
(dollar amounts in thousands)		2011				2010				2010
Loans and leases:
Commercial and industrial		$	13,544,366			$	13,063,293			$	12,392,309
Commercial real estate			6,164,084				6,651,156				7,183,817
Automobile			6,190,245				5,614,711				4,846,566
Home equity			7,952,350				7,713,154				7,510,393
Residential mortgage			4,751,083				4,500,366				4,354,287
Other consumer			524,324				563,827				682,323
Loans and leases			39,126,452				38,106,507				36,969,695
Allowance for loan and lease losses			(1,071,126	)			(1,249,008	)			(1,402,160	)
Net loans and leases		$	38,055,326			$	36,857,499			$	35,567,535

As shown in the table above, the primary loan and lease portfolios are: C&I, CRE, automobile, home equity, residential mortgage, and other consumer. For ACL purposes, these portfolios are further disaggregated into classes. The classes within the C&I portfolio are: owner occupied and other C&I. The classes within the CRE portfolio are: retail properties, multi family, office, industrial and warehouse, and other CRE. The classes within the home equity portfolio are: first-lien loans and second-lien loans. The automobile, residential mortgage, and other consumer portfolios are not further segregated into classes.

Pledged Loans and Leases

The Bank has access to the Federal Reserve’s discount window and advances from the FHLB — Cincinnati. As of June 30, 2011, these borrowings and advances are secured by $17.3 billion of loans and securities.

Franklin Relationship

Franklin is a specialty consumer finance company. On March 31, 2009, Huntington entered into a transaction with Franklin in which a Huntington wholly-owned REIT subsidiary (REIT) exchanged certain noncontrolling equity interests for a 100% interest in Franklin Asset Merger Sub, LLC (Merger Sub), a wholly-owned subsidiary of Franklin. The equity interests provided to Franklin by REIT were pledged by Franklin as collateral for the Franklin commercial loans.

During the 2011 second quarter, Franklin’s equity interests in REIT were voluntarily surrendered in return for a reduction of a portion of defaulted commercial loans as a result of a default under the Legacy Credit Agreement. As of June 30, 2011, Franklin does not own any equity interests in REIT.

Loan Purchases and Sales

The following table summarizes significant portfolio loan purchase and sale activity for the six-month period ended June 30, 2011:

		Commercial				Commercial								Home				Residential				Other
(dollar amounts in thousands)		and Industrial				Real Estate				Automobile				Equity				Mortgage				Consumer				Total
Portfolio loans purchased during the:
Three-month period ended June 30, 2011		$	—			$	—			$	—			$	—			$	—			$	—			$	—
Six-month period ended June 30, 2011			—				—				—				—				—				—				—
Portfolio loans with allowance sold or transferred to loans held for sale during the:
Three-month period ended June 30, 2011			—				—				—				—				87,215				—				87,215
Six-month period ended June 30, 2011			—				—				—				—				87,215				—				87,215
Portfolio loans without allowance sold or transferred to loans held for sale during the:
Three-month period ended June 30, 2011			69,483				8,330				—				—				—				—				77,813
Six-month period ended June 30, 2011			155,482				56,123				—				—				83,542				—				295,147

NALs and Past Due Loans

Loans are considered past due when the contractual amounts due with respect to principal and interest are not received within 30 days of the contractual due date.

Any loan in any portfolio may be placed on nonaccrual status prior to the policies described below when collection of principal or interest is in doubt.

All classes within the C&I and CRE portfolios are placed on nonaccrual status at 90-days past due. Residential mortgage loans are placed on nonaccrual status at 150-days past due, with the exception of residential mortgages guaranteed by government organizations which continue to accrue interest. First-lien and second-lien home equity portfolio are placed on nonaccrual status at 150-days past due and 120-days past due, respectively. Automobile and other consumer loans are not placed on nonaccrual status, but are generally charged-off when the loan is 120-days past due. For all classes within all loan portfolios, when a loan is placed on nonaccrual status, any accrued interest income is reversed with current year accruals charged to interest income, and prior year amounts charged-off as a credit loss.

For all classes within all loan portfolios, cash receipts received on NALs are applied entirely against principal until the loan or lease has been collected in full, after which time any additional cash receipts are recognized as interest income.

Regarding all classes within all portfolios, when, in Management’s judgment, the borrower’s ability to make required principal and interest payments resumes and collectability is no longer in doubt, and the loan has been brought current with respect to principal and interest, the loan or lease is returned to accrual status. For these loans that have been returned to accrual status, cash receipts are applied according to the contractual terms of the loan.

The following table presents NALs by loan class:

		2011				2010
(dollar amounts in thousands)		June 30,				December 31,
Commercial and industrial:
Owner occupied		$	113,211			$	138,822
Other commercial and industrial			116,116				207,898
Total commercial and industrial			229,327				346,720
Commercial real estate:
Retail properties			51,354				96,644
Multi family			42,467				44,819
Office			38,943				47,950
Industrial and warehouse			54,621				39,770
Other commercial real estate			104,115				134,509
Total commercial real estate			291,500				363,692
Automobile			—				—
Home equity:
Secured by first-lien			14,897				10,658
Secured by second-lien			18,648				11,868
Residential mortgage			59,853				45,010
Other consumer			—				—
Total nonaccrual loans		$	614,225			$	777,948

The following table presents an aging analysis of loans and leases, including past due loans, by loan class: ⁽¹⁾

June 30, 2011

																										90 or more
		Past Due																				Total Loans and				days past due
(dollar amounts in thousands)		30-59 Days				60-89 Days				90 or more days				Total				Current				Leases				and accruing
Commercial and industrial:
Owner occupied		$	16,087			$	9,357			$	67,787			$	93,231			$	3,777,056			$	3,870,287			$	—
Other commercial and industrial			16,229				9,334				71,642				97,205				9,576,874				9,674,079				—
Total commercial and industrial		$	32,316			$	18,691			$	139,429			$	190,436			$	13,353,930			$	13,544,366			$	—
Commercial real estate:
Retail properties		$	6,129			$	6,036			$	39,315			$	51,480			$	1,626,467			$	1,677,947			$	—
Multi family			8,227				1,358				29,057				38,642				1,020,775				1,059,417				—
Office			4,096				2,065				31,930				38,091				978,582				1,016,673				—
Industrial and warehouse			4,673				—				31,232				35,905				737,324				773,229				—
Other commercial real estate			5,320				3,020				78,922				87,262				1,549,556				1,636,818				—
Total commercial real estate		$	28,445			$	12,479			$	210,456			$	251,380			$	5,912,704			$	6,164,084			$	—
Automobile		$	38,764				9,314			$	4,419			$	52,497			$	6,137,748			$	6,190,245			$	4,419
Home equity:
Secured by first-lien			14,215				8,302				23,206				45,723				3,352,931				3,398,654				8,309
Secured by second-lien			29,936				16,571				27,790				74,297				4,479,399				4,553,696				9,142
Residential mortgage			141,599				37,854				164,806				344,259				4,406,824				4,751,083				110,954	(2)
Other consumer			7,644				2,458				1,808				11,910				512,414				524,324				1,808

December 31, 2010

																										90 or more
		Past Due																				Total Loans and				days past due
(dollar amounts in thousands)		30-59 Days				60-89 Days				90 or more days				Total				Current				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

Allowance for Credit Losses

Huntington maintains two reserves, both of which reflect Management’s judgment regarding the appropriate level necessary to absorb credit losses inherent in our loan and lease portfolio: the ALLL and the AULC. Combined, these reserves comprise the total ACL. The determination of the ACL requires significant estimates, including the timing and amounts of expected future cash flows on impaired loans and leases, consideration of current economic conditions, and historical loss experience pertaining to pools of homogeneous loans and leases, all of which may be susceptible to change.

The appropriateness of the ACL is based on Management’s current judgments about the credit quality of the loan portfolio. These judgments consider on-going evaluations of the loan and lease portfolio, including such factors as the differing economic risks associated with each loan category, the financial condition of specific borrowers, the level of delinquent loans, the value of any collateral and, where applicable, the existence of any guarantees or other documented support. Further, Management evaluates the impact of changes in interest rates and overall economic conditions on the ability of borrowers to meet their financial obligations when quantifying our exposure to credit losses and assessing the appropriateness of our ACL at each reporting date. In addition to general economic conditions and the other factors described above, additional factors also considered include: the impact of declining residential real estate values; the diversification of CRE loans, particularly loans secured by retail properties; and the amount of C&I loans to businesses in areas of Ohio and Michigan that have historically experienced less economic growth compared with other footprint markets. Also, the ACL assessment includes the on-going assessment of credit quality metrics, and a comparison of certain ACL benchmarks to current performance. Management’s determinations regarding the appropriateness of the ACL are reviewed and approved by the Company’s board of directors.

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.

The ALLL consists of two components: (1) the transaction reserve, which includes specific reserves related to loans considered to be impaired and loans involved in troubled debt restructurings, and (2) the general reserve. The transaction reserve component includes both (1) an estimate of loss based on pools of commercial and consumer loans and leases with similar characteristics and (2) an estimate of loss based on an impairment review of each C&I and CRE loan greater than $1 million. For the C&I and CRE portfolios, the estimate of loss based on pools of loans and leases with similar characteristics is made by applying a PD factor and a LGD factor to each individual loan based on a continuously updated loan grade, using a standardized loan grading system. The PD factor and LGD factor are determined for each loan grade using statistical models based on historical performance data. The PD factor considers on-going reviews of the financial performance of the specific borrower, including cash flow, debt-service coverage ratio, earnings power, debt level, and equity position, in conjunction with an assessment of the borrower’s industry and future prospects. The LGD factor considers analysis of the type of collateral and the relative LTV ratio. These reserve factors are developed based on credit migration models that track historical movements of loans between loan ratings over time and a combination of long-term average loss experience of our own portfolio and external industry data using a 24-month calculation period.

In the case of more homogeneous portfolios, such as automobile loans, home equity loans, and residential mortgage loans, the determination of the transaction reserve also incorporates PD and LGD factors, however, the estimate of loss is based on pools of loans and leases with similar characteristics. The PD factor considers current credit scores unless the account is delinquent, in which case a higher PD factor is used. The LGD factor considers analysis of the type of collateral and the relative LTV ratio. Credit scores, models, analyses, and other factors used to determine both the PD and LGD factors are updated frequently to capture the recent behavioral characteristics of the subject portfolios, as well as any changes in loss mitigation or credit origination strategies, and adjustments to the reserve factors are made as needed.

The general reserve consists of economic reserve and risk-profile reserve components. The economic reserve component considers the potential impact of changing market and economic conditions on portfolio performance. The risk-profile component considers items unique to our structure, policies, processes, and portfolio composition, as well as qualitative measurements and assessments of the loan portfolios including, but not limited to, management quality, concentrations, portfolio composition, industry comparisons, and internal review functions.

The estimate for the AULC is determined using the same procedures and methodologies as used for the ALLL. The loss factors used in the AULC are the same as the loss factors used in the ALLL while also considering a historical utilization of unused commitments. The AULC is reflected in accrued expenses and other liabilities in the Unaudited Condensed Consolidated Balance Sheet.

The following table presents ALLL and AULC activity by portfolio segment for the three-month and six-month periods ended June 30, 2011:

		Commercial				Commercial								Home				Residential				Other
(dollar amounts in thousands)		and Industrial				Real Estate				Automobile				Equity				Mortgage				Consumer				Total
Three-month period ended June 30, 2011:
ALLL balance, beginning of period		$	299,563			$	511,068			$	50,862			$	149,371			$	96,741			$	25,621			$	1,133,226
Loan charge-offs			(28,230	)			(40,723	)			(6,877	)			(27,359	)			(17,330	)			(8,182	)			(128,701	)
Recoveries of loans previously charged-off			9,526				13,128				4,622				1,918				875				1,098				31,167
Provision for loan and lease losses			157				(19,599	)			6,821				22,514				20,220				6,835				36,948
Allowance for loans sold or transferred to loans held for sale			—				—				—				—				(1,514	)			—				(1,514	)
ALLL balance, end of period		$	281,016			$	463,874			$	55,428			$	146,444			$	98,992			$	25,372			$	1,071,126
AULC balance, beginning of period		$	30,706			$	8,433			$	—			$	2,241			$	1			$	830			$	42,211
Provision for unfunded loan commitments and letters of credit			635				(1,801	)			—				8				—				7				(1,151	)
AULC balance, end of period		$	31,341			$	6,632			$	—			$	2,249			$	1			$	837			$	41,060
ACL balance, end of period		$	312,357			$	470,506			$	55,428			$	148,693			$	98,993			$	26,209			$	1,112,186
Six-month period ended June 30, 2011:
ALLL balance, beginning of period		$	340,614			$	588,251			$	49,488			$	150,630			$	93,289			$	26,736			$	1,249,008
Loan charge-offs			(81,965	)			(117,371	)			(16,852	)			(55,682	)			(40,351	)			(15,487	)			(327,708	)
Recoveries of loans previously charged-off			21,070				22,093				9,885				3,526				4,964				3,553				65,091
Provision for loan and lease losses			1,297				(29,099	)			12,907				47,970				42,604				10,570				86,249
Allowance for loans sold or transferred to loans held for sale			—				—				—				—				(1,514	)			—				(1,514	)
ALLL balance, end of period		$	281,016			$	463,874			$	55,428			$	146,444			$	98,992			$	25,372			$	1,071,126
AULC balance, beginning of period		$	32,726			$	6,158			$	—			$	2,348			$	1			$	894			$	42,127
Provision for unfunded loan commitments and letters of credit			(1,385	)			474				—				(99	)			—				(57	)			(1,067	)
AULC balance, end of period		$	31,341			$	6,632			$	—			$	2,249			$	1			$	837			$	41,060
ACL balance, end of period		$	312,357			$	470,506			$	55,428			$	148,693			$	98,993			$	26,209			$	1,112,186

Any loan in any portfolio may be charged-off prior to the policies described below if a loss confirming event has occurred. Loss confirming events include, but are not limited to, bankruptcy (unsecured), continued delinquency, foreclosure, or receipt of an asset valuation indicating a collateral deficiency and that asset is the sole source of repayment.

C&I and CRE loans are either charged-off or written down to net realizable value at 90-days past due. Automobile loans and other consumer loans are charged-off at 120-days past due. First-lien and second-lien home equity loans are charged-off to the estimated fair value of the collateral at 150-days past due and 120-days past due, respectively. Residential mortgages are charged-off to the estimated fair value of the collateral at 150-days past due.

Credit Quality Indicators

To facilitate the monitoring of credit quality for C&I and CRE loans, and for purposes of determining an appropriate ACL level for these loans, Huntington utilizes the following categories of credit grades:

Pass = Higher quality loans that do not fit any of the other categories described below.

OLEM = Potentially weak loans. The credit risk may be relatively minor yet represent a risk given certain specific circumstances. If the potential weaknesses are not monitored or mitigated, the asset may weaken or inadequately protect Huntington’s position in the future.

Substandard = Inadequately protected loans by the borrower’s ability to repay, equity, and/or the collateral pledged to secure the loan. These loans have identified weaknesses that could hinder normal repayment or collection of the debt. It is likely Huntington will sustain some loss if any identified weaknesses are not mitigated.

Doubtful = Loans that have all of the weaknesses inherent in those loans classified as Substandard, with the added elements of the full collection of the loan is improbable and that the possibility of loss is high.

The categories above, which are derived from standard regulatory rating definitions, are assigned upon initial approval of the loan or lease and subsequently updated as appropriate.

Commercial loans categorized as OLEM, Substandard, or Doubtful are considered Criticized loans. Commercial loans categorized as Substandard or Doubtful are also considered Classified loans.

For all classes within all consumer loan portfolios, each loan is assigned a specific PD factor that is generally based on the borrower’s most recent credit bureau score (FICO), which we update quarterly. A FICO credit bureau score is a credit score developed by Fair Isaac Corporation based on data provided by the credit bureaus. The FICO credit bureau score is widely accepted as the standard measure of consumer credit risk used by lenders, regulators, rating agencies, and consumers. The higher the FICO credit bureau score, the higher likelihood of repayment and therefore, an indicator of lower credit risk.

The following table presents loan and lease balances by credit quality indicator:

June 30, 2011

		Credit Risk Profile by UCS classification
(dollar amounts in millions)		Pass				OLEM				Substandard				Doubtful				Total
Commercial and industrial:
Owner occupied		$	3,407			$	121			$	341			$	1			$	3,870
Other commercial and industrial			9,022				203				442				7				9,674
Total commercial and industrial		$	12,429			$	324			$	783			$	8			$	13,544
Commercial real estate:
Retail properties		$	1,382			$	101			$	195			$	—			$	1,678
Multi family			878				60				121				—				1,059
Office			835				99				83				—				1,017
Industrial and warehouse			650				32				91				—				773
Other commercial real estate			1,154				126				355				2				1,637
Total commercial real estate		$	4,899			$	418			$	845			$	2			$	6,164

		Credit Risk Profile by FICO score (1)
		750+				650-749				<650				Other (2)				Total
Automobile		$	2,889			$	2,489			$	689			$	123			$	6,190
Home equity:
Secured by first-lien			1,916				1,166				306				10				3,398
Secured by second-lien			2,192				1,719				642				1				4,554
Residential mortgage			2,205				1,635				743				168				4,751
Other consumer			197				221				90				16				524

December 31, 2010

		Credit Risk Profile by UCS classification
(dollar amounts in millions)		Pass				OLEM				Substandard				Doubtful				Total
Commercial and industrial:
Owner occupied		$	3,265			$	159			$	393			$	6			$	3,823
Other commercial and industrial			8,435				265				525				15				9,240
Total commercial and industrial		$	11,700			$	424			$	918			$	21			$	13,063
Commercial real estate:
Retail properties		$	1,284			$	128			$	350			$	—			$	1,762
Multi family			899				79				144				—				1,122
Office			868				122				133				—				1,123
Industrial and warehouse			668				72				113				—				853
Other commercial real estate			1,221				88				481				1				1,791
Total commercial real estate		$	4,940			$	489			$	1,221			$	1			$	6,651

		Credit Risk Profile by FICO score (1)
		750+				650-749				<650				Other (2)				Total
Automobile		$	2,516			$	2,267			$	725			$	107			$	5,615
Home equity:
Secured by first-lien			1,644				1,082				314				1				3,041
Secured by second-lien			2,224				1,768				679				1				4,672
Residential mortgage			1,978				1,580				796				146				4,500
Other consumer			207				235				102				20				564

Impaired Loans

For all classes within the C&I and CRE portfolios, all loans with an outstanding balance of $1 million or greater are evaluated on a quarterly basis for impairment. Generally, consumer loans within any class are not individually evaluated on a regular basis for impairment.

Once a loan has been identified for an assessment of impairment, the loan is considered impaired when, based on current information and events, it is probable that all amounts due according to the contractual terms of the loan agreement will not be collected. This determination requires significant judgment and use of estimates, and the eventual outcome may differ significantly from those estimates.

When a loan in any class has been determined to be impaired, the amount of the impairment is measured using the present value of expected future cash flows discounted at the loan’s effective interest rate or, as a practical expedient, the observable market price of the loan, or the fair value of the collateral if the loan is collateral dependent. When the present value of expected future cash flows is used, the effective interest rate is the original contractual interest rate of the loan adjusted for any premium or discount. When the contractual interest rate is variable, the effective interest rate of the loan changes over time. A specific reserve is established as a component of the ALLL when a loan has been determined to be impaired. Subsequent to the initial measurement of impairment, if there is a significant change to the impaired loan’s expected future cash flows, or if actual cash flows are significantly different from the cash flows previously estimated, Huntington recalculates the impairment and appropriately adjusts the specific reserve. Similarly, if Huntington measures impairment based on the observable market price of an impaired loan or the fair value of the collateral of an impaired collateral dependent loan, Huntington will adjust the specific reserve if there is a significant change in either of those bases.

When a loan within any class is impaired, the accrual of interest income is discontinued unless the receipt of principal and interest is no longer in doubt. Interest income on TDRs is accrued when all principal and interest is expected to be collected under the post-modification terms. Cash receipts received on nonaccruing impaired loans within any class are generally applied entirely against principal until the loan has been collected in full, after which time any additional cash receipts are recognized as interest income. Cash receipts received on accruing impaired loans within any class are applied in the same manner as accruing loans that are not considered impaired.

The following table presents summarized data for impaired loans and the related ALLL by portfolio segment:

		Commercial and				Commercial												Residential				Other
		Industrial				Real Estate				Automobile				Home Equity				Mortgage				Consumer				Total
ALLL at June 30, 2011:
(dollar amounts in thousands)
Portion of ending balance:
Attributable to loans individually evaluated for impairment		$	36,307			$	61,445			$	994			$	1,511			$	14,974			$	527			$	115,758
Attributable to loans collectively evaluated for impairment			244,709				402,429				54,434				144,933				84,018				24,845				955,368
Total ALLL balance at June 30, 2011		$	281,016			$	463,874			$	55,428			$	146,444			$	98,992			$	25,372			$	1,071,126
ALLL associated with portfolio loans acquired with deteriorated credit quality		$	—			$	—			$	—			$	—			$	—			$	—			$	—
Loans and Leases at June 30, 2011:
(dollar amounts in thousands)
Portion of loans and leases at June 30, 2011:
Individually evaluated for impairment			165,909				394,930				29,059				37,067				334,150				8,910				970,025
Collectively evaluated for impairment			13,378,457				5,769,154				6,161,186				7,915,283				4,416,933				515,414				38,156,427
Total loans evaluated for impairment		$	13,544,366			$	6,164,084			$	6,190,245			$	7,952,350			$	4,751,083			$	524,324			$	39,126,452
Portfolio loans acquired with deteriorated credit quality		$	—			$	—			$	—			$	—			$	—			$	—			$	—

		Commercial and				Commercial												Residential				Other
		Industrial				Real Estate				Automobile				Home Equity				Mortgage				Consumer				Total
ALLL at December 31, 2010
(dollar amounts in thousands)
Portion of ALLL balance at December 31, 2010:
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 loans and leases at December 31, 2010:
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
Portfolio loans acquired with deteriorated credit quality		$	—			$	—			$	—			$	—			$	—			$	—			$	—

The following tables present detailed impaired loan information by class: ^{(1), (2)}

														Three Months Ended								Six Months Ended
		June 30, 2011												June 30, 2011								June 30, 2011
						Unpaid												Interest								Interest
		Ending				Principal				Related				Average				Income				Average				Income
(dollar amounts in thousands)		Balance				Balance				Allowance				Balance				Recognized				Balance				Recognized
With no related allowance recorded:
Commercial and industrial:
Owner occupied		$	1,762			$	1,976			$	—			$	4,863			$	11			$	8,540			$	17
Other commercial and industrial			4,511				4,740				—				6,303				86				7,491				125
Total commercial and industrial		$	6,273			$	6,716			$	—			$	11,166			$	97			$	16,031			$	142
Commercial real estate:
Retail properties		$	24,501			$	40,136			$	—			$	13,465			$	13			$	16,790			$	13
Multi family			13,788				14,348				—				14,401				155				11,332				311
Office			3,305				3,639				—				1,937				—				1,935				—
Industrial and warehouse			3,940				3,952				—				2,383				5				2,584				5
Other commercial real estate			32,347				66,065				—				25,637				161				25,202				358
Total commercial real estate		$	77,881			$	128,140			$	—			$	57,823			$	334			$	57,843			$	687
Automobile		$	—			$	—			$	—			$	—			$	—			$	—			$	—
Home equity:
Secured by first-lien			—				—				—				—				—				—				—
Secured by second-lien			—				—				—				—				—				—				—
Residential mortgage			—				—				—				—				—				—				—
Other consumer			—				—				—				—				—				—				—
With an allowance recorded:
Commercial and industrial:
Owner occupied		$	57,220			$	82,153			$	11,025			$	57,007			$	648			$	64,712			$	862
Other commercial and industrial			102,416				139,282				25,282				97,528				824				106,087				1,301
Total commercial and industrial		$	159,636			$	221,435			$	36,307			$	154,535			$	1,472			$	170,799			$	2,163
Commercial real estate:
Retail properties		$	89,801			$	115,219			$	14,826			$	101,804			$	731			$	94,802			$	1,111
Multi family			26,070				30,532				4,449				28,600				264				33,078				495
Office			24,996				41,298				4,686				29,746				37				29,210				143
Industrial and warehouse			59,781				69,742				14,418				44,774				251				40,595				422
Other commercial real estate			116,401				151,593				23,066				83,647				542				76,843				637
Total commercial real estate		$	317,049			$	408,384			$	61,445			$	288,571			$	1,825			$	274,528			$	2,808
Automobile		$	29,059			$	29,059			$	994			$	29,335			$	647			$	29,478			$	1,307
Home equity:
Secured by first-lien			22,835				22,835				678				22,851				236				22,085				462
Secured by second-lien			14,232				14,232				833				15,542				176				15,930				363
Residential mortgage			334,150				356,418				14,974				342,576				3,353				338,535				6,810
Other consumer			8,910				8,910				527				9,041				161				9,216				332