	irving bank v cites loans in ing decline irving bank corp said the decline in its first quarter ings to mln dlrs from mln dlrs in the year ago period were due to the placement on a non accrual basis of mln dlrs and mln dlrs of medium and long term loans to borrowers in brazil and equador excluding the impact of the non accrual loans irving said its first quarter net income would have rose pct to mln and per share amounts would have risen eight pct to dlr in the first quarter the bank reported ings per share of dlr compared to dlr in the same period last year reuter 
