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Impaired Loans <br />The following tables present information related to impaired loans that are individually assessed as of <br />December 31, 2011 and 2010: <br />(dollars in thousands) <br />Recorded investment in impaired loans <br />Impaired loans and leases with related <br />allowance <br />Impaired loans and leases with no related <br />allowance <br />Total impaired loans <br />Allowance for loan and lease losses on <br />impaired loans <br />Total unpaid principal balance <br />Average recorded investment in impaired <br />loans and leases <br />(dollars in thousands) <br />Recorded inveshnent in impaired loans <br />Impaired loans and leases with related <br />allowance <br />Impaired loans and leases with no related <br />allowance <br />Total impaired loans <br />Allowance for loan and lease losses on <br />impaired loans <br />Total unpaid principal balance <br />Average recorded investment in impaired <br />loans and leases <br />December 31, 2011 <br />Commercial Product <br />Commercial <br />& Commercial Equipment <br />industrial real estate Construction leases Agriculture <br />$ 53,657 $ 63,202 <br />57,819 186,574 <br />$111,476 $249,776 <br />9,009 12,910 <br />138,128 283,320 <br />188,854 392,228 <br />Commercial <br />industrial <br />$ 12,275 $ 1,954 <br />102,676 7,366 <br />$114,951 $ 9,320 <br />760 692 <br />162,546 9,320 <br />200,906 14,148 <br />December 31, 2010 <br />Commercial Product <br />Total <br />$ 2,808 $133,896 <br />52,924 407,359 <br />$55,732 $541,255 <br />174 23,545 <br />71,464 664,778 <br />72,425 868,561 <br />Commercial Equipment <br />real estate Construction leases Agriculture <br />Total <br />$ 92,683 $130,755 $ 82,669 $13,787 $ 15,460 $ 335,354 <br />99,435 <br />$192,118 <br />366,973 169,365 4,467 73,143 713,383 <br />$497,728 $252,034 $18,254 $ 88,603 $1,048,737 <br />$ 33,303 $ 28,417 $ 9,209 $ 6,074 $ 3,027 $ 80,030 <br />275,358 588,595 372,250 18,253 145,160 1,399,616 <br />203,322 442,276 309,598 <br />23,769 111,801 1,090,766 <br />Impaired loans without a related allowance for credit losses are generally collateralized by assets with <br />fair values (on an "as -is" basis) in excess of the recorded investment in the loans. Payments on impaired <br />loans are generally applied to reduce the outstanding principal balance of such loans. Interest income <br />recognized on impaired loans was not material for 2011 and 2010. <br />Troubled Debt Restructuring <br />In situations where for economic or legal reasons related to the borrower's financial difficulties, the <br />Bank grants a concession to the borrower that it would not otherwise consider, the related loan is classified <br />as a TDR. At December 31, 2011 and 2010, loan modifications that qualified as TDRs amounted to $653.1 <br />million and $354.1 million for commercial loans (including those that were held for sale) and $266.3 <br />million and $190.8 million for consumer loans, respectively. The Bank had $19.5 million and $3.7 million <br />of commitments to lend additional funds and letters of credit to customers whose troubled debt have been <br />restructured as of December 31, 2011 and 2010, respectively. <br />For our commercial loan portfolio, concessions granted by the Bank generally include term <br />extensions, renewals, forbearances of principal or interest payments and interest rate modifications for each <br />of the classes shown below. In addition, for smaller balance nonperforming loans, we may use third party <br />collection agencies who generally enter into payment or settlement arrangements with the borrowers in <br />order to protect as much of the Bank's investment in the loan as possible. For our consumer loan portfolio, <br />concessions generally include terra extensions, interest rate reductions, payment deferrals and temporary <br />payment reductions. <br />-28- <br />2011 Bank of the West Annual Report <br />