
	January 21, 2011
	As recorded by United Western			Fair value adjustments at date of acquisition				Subsequent acquisition-date adjustments				As recorded by FCB

Assets
Cash and due from banks	$	420,902		$	—			$	—			$	420,902
Investment securities available for sale		281,862			—				—				281,862
Loans covered by loss share agreements (1)		1,034,074			(278,913	)	a		4,190		i		759,351
Other real estate owned covered by loss share agreements		37,812			(10,252	)	b		1,203		i		28,763
Income earned not collected		5,275			—								5,275
Receivable from FDIC for loss share agreements		—			140,285		c		(4,985	)	i		135,300
FHLB stock		22,783			—								22,783
Mortgage servicing rights		4,925			(1,489	)	d						3,436
Core deposit intangible		—			537		e						537
Other assets		15,421			109		f						15,530

Total assets acquired	$	1,823,054		$	(149,723	)		$	408			$	1,673,739

Liabilities													—
Deposits:
Noninterest-bearing	$	101,875		$	—			$	—			$	101,875
Interest-bearing		1,502,983			—				—				1,502,983

Total deposits		1,604,858			—				—				1,604,858
Short-term borrowings		336,853			—				—				336,853
Long-term obligations		206,838			789		g		—				207,627
Deferred tax liability		1,351			(565	)	h		—				786
Other liabilities		11,772			—				—				11,772

Total liabilities assumed		2,161,672			224				—				2,161,896

Excess (shortfall) of assets acquired over liabilities assumed	$	(338,618	)

Aggregate fair value adjustments				$	(149,947	)		$	408

Cash received from the FDIC (2)												$	553,141
Gain on acquisition of United Western												$	64,984

(1)	Excludes $11,998 in loans repurchased by FDIC during the second quarter of 2011

(2)	Cash received includes cash received from loans repurchased by the FDIC during the second quarter of 2011

Explanation of fair value adjustments

a - Adjustment reflects the fair value adjustments based on FCB's evaluation of the acquired loan portfolio.

b - Adjustment reflects the estimated OREO losses based on FCB's evaluation of the acquired OREO.

c - Adjustment reflects the estimated fair value of payments FCB will receive from the FDIC under the loss share agreements.

d - Adjustment reflects the fair value adjustment based on evaluation of mortgage servicing rights.

e - Adjustment reflects the estimated value of intangible assets, which includes core deposit intangibles.

f - Adjustment reflects amount needed to adjust the carrying value of other assets to estimated fair value.

g - Adjustment reflects the amount of the prepayment penalty assessed on early payoff of long-term obligations.

h - Adjustment reflects the fair value adjustment on FCB's evaluation of the deferred tax liability assumed in the transaction.

i - Adjustment to acquisition date fair value based on additional information received post-acquisition regarding acquisition date fair value and adjustments resulting from loans repurchased by the FDIC.