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INVESTMENTS IN QUALIFIED AFFORDABLE HOUSING PARTNERSHIPS, TAX CREDIT AND OTHER INVESTMENTS, NET (Tables) | 9 Months Ended
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Sep. 30, 2015
INVESTMENTS IN QUALIFIED AFFORDABLE HOUSING PARTNERSHIPS, TAX CREDIT AND OTHER INVESTMENTS, NET |
Summary of the impact of new accounting guidance | The following tables present the impact of the new accounting guidance on the Consolidated Balance Sheet and the Consolidated Statements of Income as of the periods indicated:
|  | December 31, 2014
($ in thousands) |  | As Previously Reported |  | As Revised
Consolidated Balance Sheet: |  |  |  |
Investments in qualified affordable housing partnerships, net |  | $ | 178,652 |  |  | $ | 178,962 |
Other assets — deferred tax assets |  | $ | 384,367 |  |  | $ | 389,601 |
Retained earnings |  | $ | 1,598,598 |  |  | $ | 1,604,141 |
|  | Three Months Ended September 30, 2014 |  | Nine Months Ended September 30, 2014
($ in thousands, except per share data) |  | As Previously Reported |  | As Revised |  | As Previously Reported |  | As Revised
Consolidated Statements of Income: |  |  |  |  |  |  |  |
Noninterest expense — amortization of tax credit and other investments |  | $ | 36,936 |  |  | $ | 26,749 |  |  | $ | 55,751 |  |  | $ | 33,731 |
Income before income taxes |  | $ | 75,112 |  |  | $ | 85,299 |  |  | $ | 302,408 |  |  | $ | 324,428 |
Income tax (benefit) expense |  | $ | (13,644 | ) |  | $ | (6,601 | ) |  | $ | 52,923 |  |  | $ | 74,052 |
Net income |  | $ | 88,756 |  |  | $ | 91,900 |  |  | $ | 249,485 |  |  | $ | 250,376 |
Earnings Per Share |  |  |  |  |  |  |  |
Basic |  | $ | 0.62 |  |  | $ | 0.64 |  |  | $ | 1.74 |  |  | $ | 1.75 |
Diluted |  | $ | 0.62 |  |  | $ | 0.64 |  |  | $ | 1.74 |  |  | $ | 1.74 |
Schedule of investments in qualified affordable housing partnerships and related unfunded commitments | The following table presents the balances of the Company’s investments in qualified affordable housing partnerships, net and related unfunded commitments as of September 30, 2015 and December 31, 2014:
($ in thousands) |  | September 30, 2015 |  | December 31, 2014
Investments in qualified affordable housing partnerships, net |  | $ | 170,213 |  |  | $ | 178,962 |
Accrued expenses and other liabilities — Unfunded commitments |  | $ | 41,985 |  |  | $ | 43,311 |
Schedule of other information related to investments in qualified affordable housing partnerships | The following table presents other information related to the Company’s investments in qualified affordable housing partnerships, net for the periods indicated:
|  | Three Months Ended September 30, |  | Nine Months Ended September 30,
($ in thousands) |  | 2015 |  | 2014 |  | 2015 |  | 2014
Tax credits and other tax benefits recognized |  | $ | 9,237 |  |  | $ | 7,932 |  |  | $ | 26,617 |  |  | $ | 23,373 |
Amortization expense included in income tax expense |  | $ | 6,348 |  |  | $ | 5,357 |  |  | $ | 18,744 |  |  | $ | 16,071 |

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