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PARENT COMPANY FINANCIAL STATEMENTS - Condensed Statements of Operations (Details) - USD ($) $ in Thousands | 3 Months Ended | 12 Months Ended
--- | --- | ---
Dec. 31, 2017 | Sep. 30, 2017 | Jun. 30, 2017 | Mar. 31, 2017 | Dec. 31, 2016 | Sep. 30, 2016 | Jun. 30, 2016 | Mar. 31, 2016 | Dec. 31, 2017 | Dec. 31, 2016 | Dec. 31, 2015
Income |  |  |  |  |  |  |  |  |  |  |
Interest income on loans |  |  |  |  |  |  |  |  | $ 281,071 | $ 281,868 | $ 229,025
Gain on sale of subsidiary |  |  |  |  |  |  |  |  | 0 | 3,694 | 0
Total interest and dividend income | $ 97,157 | $ 96,751 | $ 96,440 | $ 98,842 | $ 99,731 | $ 98,122 | $ 90,929 | $ 81,062 | 389,190 | 369,844 | 253,807
Expenses |  |  |  |  |  |  |  |  |  |  |
Interest expense for notes payable and other borrowings |  |  |  |  |  |  |  |  | 10,755 | 12,744 | 14,700
Provision for loan and lease losses | 5,052 | 3,561 | 2,503 | 2,583 | 589 | 2,592 | 1,769 | 321 | 13,699 | 5,271 | 7,469
Loss on investments in alternative energy partnerships, net |  |  |  |  |  |  |  |  | 30,786 | 31,510 | 0
Income tax (benefit) expense | (3,418) | (3,939) | (12,753) | (6,471) | (2,543) | (9,016) | 13,647 | 11,661 | (26,581) | 13,749 | 28,048
Net income | $ 11,302 | $ 16,949 | $ 12,257 | $ 17,201 | $ 33,264 | $ 35,937 | $ 26,528 | $ 19,687 | 57,709 | 115,416 | 62,072
Banc of California, Inc. |  |  |  |  |  |  |  |  |  |  |
Income |  |  |  |  |  |  |  |  |  |  |
Dividends from subsidiaries |  |  |  |  |  |  |  |  | 18,000 | 57,505 | 8,500
Interest income on loans |  |  |  |  |  |  |  |  | 0 | 5 | 5
Gain on sale of subsidiary |  |  |  |  |  |  |  |  | 0 | 3,694 | 0
Other operating income |  |  |  |  |  |  |  |  | 2,285 | 3,973 | 0
Total interest and dividend income |  |  |  |  |  |  |  |  | 20,285 | 65,177 | 8,505
Expenses |  |  |  |  |  |  |  |  |  |  |
Interest expense for notes payable and other borrowings |  |  |  |  |  |  |  |  | 10,764 | 12,703 | 14,659
Provision for loan and lease losses |  |  |  |  |  |  |  |  | 13 | 0 | 0
Loss on investments in alternative energy partnerships, net |  |  |  |  |  |  |  |  | 8,493 | 31,510 | 0
Other operating expense |  |  |  |  |  |  |  |  | 37,201 | 23,730 | 13,810
Total expenses |  |  |  |  |  |  |  |  | 56,471 | 67,943 | 28,469
Income (loss) before income taxes and equity in undistributed earnings of subsidiaries |  |  |  |  |  |  |  |  | (36,186) | (2,766) | (19,964)
Income tax (benefit) expense |  |  |  |  |  |  |  |  | (31,453) | (52,989) | (8,431)
Income (loss) before equity in undistributed earnings of subsidiaries |  |  |  |  |  |  |  |  | (4,733) | 50,223 | (11,533)
Equity in undistributed earnings of subsidiaries |  |  |  |  |  |  |  |  | 62,442 | 65,193 | 73,605
Net income |  |  |  |  |  |  |  |  | $ 57,709 | $ 115,416 | $ 62,072

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