MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS TABLE 38: PERFORMING AND NONPERFORMING TDRs Troubled DebtRestructurings  As of December 31 ($ in millions) 2010 2009 2008 2007 2006 Nonaccrual loans and leases:  Commercial and industrial loans  (a) $473 734 541 175 127 Commercial mortgage loans  407 898 482 243 84 Commercial construction loans  182 646 362 249 54 Commercial leases  11 67 21 5 6 Residential mortgage loans  152 275 259 92 38 Home equity 23 21 26 45 40 Automobile loans  1 1 5 3 3 Other consumer loans and leases  (a)  84 - - 1 - Restructured loans and leases:  Commercial and industrial loans 95 35 - - - Commercial mortgage loans  28 4 - - - Commercial construction loans  10 8 Commercial leases  8 - - - - Residential mortgage loans  (b) 116 137 20 27 - Home equity  (b) 33 33 29 11 Automobile loans  (b)  2 1 1 - - Credit card  55 87 30 5 - Total nonperforming loans and leases  1,680 2,947 1,776 856 352 Repossessed personal property and other real estate owned  494 297 230 171 103 Total nonperforming assets  (c)  2,174 3,244 2,006 1,027 455 Nonaccrual loans held for sale  294 224 473 - - Total nonperforming assets including loans held for sale  $2,468 3,468 2,479 1,027 455 Commercial and industrial loans  $16 118 76 44 38 Commercial mortgage loans  11 59 136 73 17 Commercial construction loans  3 17 74 67 6 Commercial leases  - 4 4 4 2 Residential mortgage loans (d)  100 189 198 186 68 Home equity 89 99 96 72 51 Automobile loans 13 17 21 13 11 Credit card 42 64 56 31 16 Other consumer loans and leases  - - 1 1 1 Total 90 days past due loans and leases  $274 567 662 491 210 Nonperforming assets as a percent of total loans, leases and other assets,  including other real estate owned  (c)  2.79 % 4.22 2.38 1.25 .61 Allowance for loan and lease losses as a percent of nonperforming assets  (b)  138 116 139 93 170 TABLE 37: SUMMARY OF NONPERFORMING ASSETS AND DELINQUENT LOANS  (a) Nonaccrual loans and leases reflect a reclassification of $84 million in nonperforming loans from commercial and industrial loans to other consumer loans and leases which occurred after the  Bancorp’s Form 8-K was filed on January 19, 2011. This reclassification was primarily a result of the determination that consumer loans obtained in the foreclosure of a commercial loan were  more appropriately categorized as other consumer loans and leases in accordance with regulatory guidance.  (b) During 2009, the Bancorp modified its consumer nonaccrual policy to exclude TDR loans that were less than 90 days past due because they were performing in accordance with the restructured  terms. For comparability purposes, prior periods were adjusted to reflect this reclassification.  (c) Excludes nonaccrual loans held for sale.  (d) Information for all periods presented excludes advances made pursuant to servicing agreements to GNMA mortgage pools whose repayments are insured by the Federal Housing Administration or  guaranteed by the Department of Veterans Affairs. As of  December 31,2010 , 2009, 2008, 2007 and 2006, these advances were  $279 , $130, $40, $25 and $14, respectively.  If a borrower is experiencing financial difficulty, the Bancorp may  consider, in certain circumstances, modifying the terms of their  loan to maximize collection of amounts due. Typically, these  modifications reduce the loan interest rate, extend the loan term,  or in limited circumstances, reduce the principal balance of the  loan. These modifications are classified as TDRs. At the time of modification, the Bancorp maintains certain  consumer loan TDRs (including residential mortgage loans, home  equity loans, and other consumer loans) on accrual status,  provided there is reasonable assurance of repayment and  performance according to the modified terms based upon a  current, well-documented credit evaluation. Commercial loan  TDRs and credit card TDRs are classified as nonaccrual loans and  are typically returned to accrual status upon a six month period of  sustained performance under the restructured terms. These  approaches are consistent with published guidance from regulatory agencies. The following table summarizes TDRs by  loan type and delinquency status.  (a) Information includes advances made pursuant to servicing agreements to GNMA mortgage pools whose repayments are insured by the Federal Housing Administration or guaranteed by the  Department of Veterans Affairs. As of December 31, 2010, these advances represented $44 of current loans, $17 of 30-89 days past due loans and $22 of 90 days or more past due loans.  Fifth Third Bancorp 55 Performing As of December 31, 2010 ($ in millions)  Current  30-89 Days Past  Due  90 Days or More  Past Due Nonaccrual Total  Commercial $227 - 1 141 $369 Residential mortgages (a) 950 67 49 116 1,182 Home equity  364 47 -  33 444 Credit card  46 - 55 101 Other consumer  32 3 -  2 37 Total $1,619 117 50 347 $2,133