From TierOne's 10-K 2006 NOTES: Note 5 Allowance for Loan Losses. The activity in the allowance for loan losses is summarized in the following table Year Ended December 31 2006 2005 2004 (Dollars in thousands) Balance at beginning of year Allowance for loan losses acquired Provision for loan losses Charge-offs Recoveries on loans previously charged-off $19,586 4,221 4,887 (2,236) 373 $26,831 1.01 % $30,870 $26,831 6,053 (4,107) 313 $33,129 1.09% 6,436 (3,063) $30,870 1.09% Balance at end of year Allowance for loan losses as a percentage of net loans Nonperforming Assets and Troubled Debt Restructurings. Nonperforming assets con- sist of nonperforming loans, troubled debt restructurings and real estate owned From TierOne's 10-K 2006 NOTES: Note 5 Allowance for Loan Losses. The activity in the allowance for loan losses is summarized in the following table Year Ended December 31 2006 2005 2004 (Dollars in thousands) Balance at beginning of year Allowance for loan losses acquired Provision for loan losses Charge-offs Recoveries on loans previously charged-off $19,586 4,221 4,887 (2,236) 373 $26,831 1.01 % $30,870 $26,831 6,053 (4,107) 313 $33,129 1.09% 6,436 (3,063) $30,870 1.09% Balance at end of year Allowance for loan losses as a percentage of net loans Nonperforming Assets and Troubled Debt Restructurings. Nonperforming assets con- sist of nonperforming loans, troubled debt restructurings and real estate owned