Included Great American Ball Park innoninterest expense for

Included reports great american ball park innoninterest expense great american ballpark hotels understand for the second quarter of 2009 was an additional expenseaccrual of $3.6 million for a special FDIC assessment. Noninterest expense for the second quarter of 2009 was $45.7 million, anincrease of $4.2 million or 10% from the second quarter of 2008. In addition, fees from deposit services increased$952 thousand due mainly to the High Performance Checking program. On a linked-quarter basis, noninterest income for the second quarter of 2009increased $2.5 million from the first quarter of 2009. Included in the resultsfor the second quarter of 2009 was the other-than-temporary impairment charge of$782 thousand. Excluding the results of security transactions, noninterestincome would have increased $3.8 million or 25% on a linked-quarter basis dueprimarily to an increase in income from bank-owned life insurance policies of$1.4 million as a result of an increase in the cash surrender value and anincrease in income from derivatives not in hedge relationships of $1.6 milliondue to a change in fair value.

A similar amount ofexpense related to the change in the fair value of other derivative financialinstruments is included in other expense in the income statement great american ball park seating chart . In addition,fees from deposit services increased $473 thousand due mainly to the HighPerformance Checking program great american ballpark hotel . Excluding the resultsof security transactions (which includes impairment charges and the partialredemption of the Visa shares), noninterest income for the first half of 2009would have decreased $2.4 million or 7% from the first half of 2008 great american ballpark seating . Thisdecrease resulted primarily from declines of $1.4 million in revenue from trustand brokerage services due mainly to a decrease in the value of the trust assetsunder management, $1.3 million in fees from bankcard services due mainly to alower volume of spending by consumers as a result of the current economicconditions and $1.1 million in income from bank-owned life insurance policiesdue to a decrease in the cash surrender value great american ballpark seats .

Partially offsetting thesedeclines was an increase of $959 thousand in income from derivatives not inhedge relationships due to a change in the fair value the great american ball park . As previously mentioned,included in noninterest income for the first half of 2009 was a noncashbefore-tax other-than-temporary impairment charge of $782 thousand on aninvestment security great american ballpark hotels . Included in noninterest income for the first half of 2008was a $917 thousand before-tax gain related to Visa`s initial public offeringand the partial redemption of Visa shares held by United great american ballpark hotel . A similar amount of expense related to thechange in the fair value of other derivative financial instruments is includedin other expense in the income statement . In addition, income from bank-ownedlife insurance policies increased $328 thousand due to an increase in the cashsurrender value and fees from deposit services increased $253 thousand duemainly to the High Performance Checking program. Noninterest income for the first half of 2009 was $33.2 million, which was adecrease of $4.6 million from the first half of 2008.