Regions Bank 2012 Annual Report Download - page 103

TROUBLED DEBT RESTRUCTURINGS (TDRs)
Residential first mortgage, home equity and other consumer TDRs are consumer loans modified under the
Customer Assistance Program (“CAP”). Commercial and investor real estate loan modifications are not the result
of a formal program, but represent situations where modification was offered as a workout alternative. As a result
of clarified accounting literature that was effective in the third quarter of 2011, renewals of classified commercial
and investor real estate loans are refutably considered to be TDRs, even if no reduction in interest rate is offered,
because the existing terms are considered to be below market. Refer to Note 6 “Allowance for Credit Losses” to
the consolidated financial statements for detailed information.
The following table summarizes TDRs:
Table 19—Troubled Debt Restructurings
December 31, 2012 December 31, 2011
Loan
Balance
Allowance
for Loan
Losses
Loan
Balance
Allowance
for Loan
Losses
(In millions)
Accruing, excluding 90 days past due and still accruing:
Commercial ............................................ $ 500 $ 67 $ 492 $ 89
Investor real estate ...................................... 873 112 995 254
Residential first mortgage ................................. 984 131 900 132
Home equity ........................................... 391 35 407 57
Other consumer ......................................... 41 1 56 1
2,789 346 2,850 533
Non-accrual status or 90 days past due and still accruing:
Commercial ............................................ 291 83 353 100
Investor real estate ...................................... 251 73 473 146
Residential first mortgage ................................. 201 27 210 31
Home equity ........................................... 37 3 33 5
780 186 1,069 282
$3,569 $532 $3,919 $815
Note: All loans listed in the table above are considered impaired under applicable accounting literature.
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