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The composition and estimated tax equivalent weighted average interest and dividend yields of the Corporation’s earning assets at December 31, 2001 were as follows: 

<img src='content_image/3789.jpg'>

(1) Excludes the reserve for loan losses. 

## Non-performing Assets >. 

Total non-performing assets are the sum of non-accruing loans, other real estate owned and other repossessed properties. Non-accruing loans are loans as to which interest is no longer being recognized. When loans fall into non-accruing status, all previously accrued and uncollected interest is charged against interest income. 

At December 31, 2001, total non-performing assets amounted to $79 mil- lion (0.96% of total assets) as compared to $74 million (1.25% of total assets) at December 31, 2000 and $57 million (1.22% of total assets) at December 31, 1999. The Corporation’s allowance for loan losses to non- performing loans was 124.7% at December 31, 2001 as compared to 113.6% and 133.4% at December 31, 2000 and 1999, respectively. 

The following table presents non-performing assets at the dates indicated. 

<img src='content_image/3790.jpg'>

