The following table details total non-performing assets, non-performing loans, troubled debt restructurings (TDR) on which interest is accruing, and accruing loans delinquent 30 to 89 days at December 31, 2012 and 2011. At December 31, 2012, the table includes $3.8 million of non-accruing loans held-for-sale and $823,000 of other real estate owned associated with the Merger.
|December 31, 2012||December 31, 2011|
|Held-for-investment||$ 10,348||$ 17,489|
|Non-accruing loans subject to restructuring agreements:|
|Total non-accruing loans||34,947||43,781|
|Loans 90 days or more past due and still accruing:|
|Total non-performing loans||35,568||43,866|
|Other real estate owned||870||3,359|
|Total non-performing assets||$ 36,438||$ 47,225|
|Non-performing loans to total loans||2.85%||4.07%|
|Non-performing assets to total assets||1.30%||1.99%|
|Loans subject to restructuring agreements and still accruing||$ 25,697||$ 18,349|
|Accruing loans 30 to 89 days delinquent||$ 14,780||$ 21,067|
Total Non-accruing Loans
Total non-accruing loans decreased $8.8 million to $35.0 million at December 31, 2012, from $43.8 million at December 31, 2011. This decrease in 2012 was primarily attributable to $3.4 million of loans held-for-sale being sold, $3.2 million of loans returning to accrual status, $517,000 of pay-offs and principal pay-downs, $2.2 million of charge-offs, the sale of $7.7 million of loans held-for-investment, and the transfer of $166,000 to other real estate owned. The above decreases in non-accruing loans during the year ended December 31, 2012 were partially offset by $4.2 million of loans being placed on non-accrual status, the acquisition of $3.8 million of non-accrual loans as a result of the Merger and advances of $561,000 during the year ended December 31, 2012.