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FAIR VALUES OF FINANCIAL INSTRUMENTS (Tables)

12 Months Ended

Dec. 31, 2017

Fair Value Disclosures [Abstract]

Fair Value Assets Measured on a Recurring Basis

The following table presents the Company’s financial assets and liabilities measured at fair value on a recurring basis as of December 31, 2017:

						Fair Value Measurement Level
($ in thousands)		Carrying Value				Quoted Prices in Active Markets for Identical Assets (Level 1)				Significant Other Observable Inputs (Level 2)				Significant Unobservable Inputs (Level 3)
December 31, 2017
Assets
Securities available-for-sale:
SBA loan pools securities		$	1,058			$	—			$	1,058			$	—
U.S. government agency and U.S. government sponsored enterprise residential mortgage-backed securities		476,929				—				476,929				—
Non-agency residential mortgage-backed securities		756				—				756				—
Non-agency commercial mortgage-backed securities		310,511				—				310,511				—
Collateralized loan obligations		1,702,318				—				1,702,318				—
Corporate debt securities		83,897				—				83,897				—
Loans held-for-sale, carried at fair value (1)		105,299				—				6,359				98,940
Mortgage servicing rights (2)		31,852				—				—				31,852
Derivative assets:
Interest rate swaps and caps (3)		1,005				—				1,005				—
Liabilities
Derivative liabilities:
Interest rate swaps and caps (4)		1,033				—				1,033				—

(1) Includes loans held-for-sale carried at fair value of $38.7 million ($6.4 million at Level 2 and $32.3 million at Level 3) of discontinued operations, which are included in Assets of Discontinued Operations on the Consolidated Statements of Financial Condition

(2) Included in Servicing Rights, Net on the Consolidated Statements of Financial Condition

(3) Included in Other Assets on the Consolidated Statements of Financial Condition

(4) Included in Accrued Expenses and Other Liabilities on the Consolidated Statements of Financial Condition

The following table presents the Company’s financial assets and liabilities measured at fair value on a recurring basis as of December 31, 2016:

						Fair Value Measurement Level
($ in thousands)		Carrying Value				Quoted Prices in Active Markets for Identical Assets (Level 1)				Significant Other Observable Inputs (Level 2)				Significant Unobservable Inputs (Level 3)
December 31, 2016
Assets
Securities available-for-sale:
SBA loan pools securities		$	1,221			$	—			$	1,221			$	—
U.S. government agency and U.S. government sponsored enterprise residential mortgage-backed securities		807,273				—				807,273				—
Non-agency residential mortgage-backed securities		117,177				—				117,177				—
Collateralized loan obligations		1,406,869				—				1,406,869				—
Corporate debt securities		48,948				—				48,948				—
Loans held-for-sale, carried at fair value (1)		416,974				—				358,714				58,260
Mortgage servicing rights (2)		76,121				—				—				76,121
Derivative assets
Interest rate lock commitments (3)		8,317				—				8,317				—
Mandatory forward commitments (3)		8,897				—				8,897				—
Interest rate swaps and caps (4)		707				—				707				—
Foreign exchange contracts (4)		47				—				47				—
Liabilities
Derivative liabilities
Interest rate lock commitments (5)		231				—				231				—
Mandatory forward commitments (5)		1,212				—				1,212				—
Interest rate swaps and caps (6)		655				—				655				—
Foreign exchange contracts (6)		18				—				18				—

(1) Includes loans held-for-sale carried at fair value of $406.3 million ($348.1 million at Level 2 and $58.3 million at Level 3) of discontinued operations, which are included in Assets of Discontinued Operations on the Consolidated Statements of Financial Condition

(2) Included in Servicing Rights, Net, except for $37.7 million included in Assets of Discontinued Operations, on the Consolidated Statements of Financial Condition

(3) Included in Assets of Discontinued Operations on the Consolidated Statements of Financial Condition

(4) Included in Other Assets on the Consolidated Statements of Financial Condition

(5) Included in Liabilities of Discontinued Operations on the Consolidated Statements of Financial Condition

(6) Included in Accrued Expenses and Other Liabilities on the Consolidated Statements of Financial Condition

Fair Value Liabilities Measured on a Recurring Basis

The following table presents the Company’s financial assets and liabilities measured at fair value on a recurring basis as of December 31, 2017:

						Fair Value Measurement Level
($ in thousands)		Carrying Value				Quoted Prices in Active Markets for Identical Assets (Level 1)				Significant Other Observable Inputs (Level 2)				Significant Unobservable Inputs (Level 3)
December 31, 2017
Assets
Securities available-for-sale:
SBA loan pools securities		$	1,058			$	—			$	1,058			$	—
U.S. government agency and U.S. government sponsored enterprise residential mortgage-backed securities		476,929				—				476,929				—
Non-agency residential mortgage-backed securities		756				—				756				—
Non-agency commercial mortgage-backed securities		310,511				—				310,511				—
Collateralized loan obligations		1,702,318				—				1,702,318				—
Corporate debt securities		83,897				—				83,897				—
Loans held-for-sale, carried at fair value (1)		105,299				—				6,359				98,940
Mortgage servicing rights (2)		31,852				—				—				31,852
Derivative assets:
Interest rate swaps and caps (3)		1,005				—				1,005				—
Liabilities
Derivative liabilities:
Interest rate swaps and caps (4)		1,033				—				1,033				—

(1) Includes loans held-for-sale carried at fair value of $38.7 million ($6.4 million at Level 2 and $32.3 million at Level 3) of discontinued operations, which are included in Assets of Discontinued Operations on the Consolidated Statements of Financial Condition

(2) Included in Servicing Rights, Net on the Consolidated Statements of Financial Condition

(3) Included in Other Assets on the Consolidated Statements of Financial Condition

(4) Included in Accrued Expenses and Other Liabilities on the Consolidated Statements of Financial Condition

The following table presents the Company’s financial assets and liabilities measured at fair value on a recurring basis as of December 31, 2016:

						Fair Value Measurement Level
($ in thousands)		Carrying Value				Quoted Prices in Active Markets for Identical Assets (Level 1)				Significant Other Observable Inputs (Level 2)				Significant Unobservable Inputs (Level 3)
December 31, 2016
Assets
Securities available-for-sale:
SBA loan pools securities		$	1,221			$	—			$	1,221			$	—
U.S. government agency and U.S. government sponsored enterprise residential mortgage-backed securities		807,273				—				807,273				—
Non-agency residential mortgage-backed securities		117,177				—				117,177				—
Collateralized loan obligations		1,406,869				—				1,406,869				—
Corporate debt securities		48,948				—				48,948				—
Loans held-for-sale, carried at fair value (1)		416,974				—				358,714				58,260
Mortgage servicing rights (2)		76,121				—				—				76,121
Derivative assets
Interest rate lock commitments (3)		8,317				—				8,317				—
Mandatory forward commitments (3)		8,897				—				8,897				—
Interest rate swaps and caps (4)		707				—				707				—
Foreign exchange contracts (4)		47				—				47				—
Liabilities
Derivative liabilities
Interest rate lock commitments (5)		231				—				231				—
Mandatory forward commitments (5)		1,212				—				1,212				—
Interest rate swaps and caps (6)		655				—				655				—
Foreign exchange contracts (6)		18				—				18				—

(1) Includes loans held-for-sale carried at fair value of $406.3 million ($348.1 million at Level 2 and $58.3 million at Level 3) of discontinued operations, which are included in Assets of Discontinued Operations on the Consolidated Statements of Financial Condition

(2) Included in Servicing Rights, Net, except for $37.7 million included in Assets of Discontinued Operations, on the Consolidated Statements of Financial Condition

(3) Included in Assets of Discontinued Operations on the Consolidated Statements of Financial Condition

(4) Included in Other Assets on the Consolidated Statements of Financial Condition

(5) Included in Liabilities of Discontinued Operations on the Consolidated Statements of Financial Condition

(6) Included in Accrued Expenses and Other Liabilities on the Consolidated Statements of Financial Condition

Reconciliation of Assets Measured at Fair Value on Recurring Basis

The following table presents a reconciliation of assets measured at fair value on a recurring basis using significant unobservable inputs (Level 3), on a consolidated operations basis, for the periods indicated:

		Year Ended December 31,
($ in thousands)		2017				2016				2015
Mortgage servicing rights (1)
Balance at beginning of period		$	76,121			$	49,939			$	19,082
Transfers in and (out) of Level 3 (2)		—				—				—
Total gains or losses (realized/unrealized):
Included in earnings—fair value adjustment		(10,240		)		(5,709		)		(3,568		)
Additions		12,127				49,293				45,263
Sales, paydowns, and other (3)		(46,156		)		(17,402		)		(10,838		)
Balance at end of period		$	31,852			$	76,121			$	49,939
Loans Repurchased or eligible to be repurchased from Ginnie Mae Loan Pools (4)
Balance at beginning of period		$	58,260			$	18,291			$	—
Transfers in and (out) of Level 3 (2)		—				—				1,088
Total gains or losses (realized/unrealized):
Included in earnings—fair value adjustment		(781		)		216				—
Additions		117,215				51,123				18,555
Sales, settlements, and other		(75,754		)		(11,370		)		(1,352		)
Balance at end of period		$	98,940			$	58,260			$	18,291

(1) Includes MSRs of discontinued operations, which is included in Assets of Discontinued Operations on the Consolidated Statements of Financial Condition, of $37.7 million, $22.9 million, and $10.7 million, respectively, in balance at beginning of period, and $0, $37.7 million, and $22.9 million, respectively, in balance at end of period for the years ended December 31, 2017, 2016 and 2015

(2) The Company’s policy is to recognize transfers in and transfers out as of the actual date of the event or change in circumstances that causes the transfer

(3) Includes $37.8 million of MSRs sold as a part of discontinued operations for the year ended December 31, 2017

(4) Includes loans repurchased or eligible to be repurchased from Ginnie Mae Loan Pools of discontinued operations, which is included in Assets of Discontinued Operations on the Consolidated Statements of Financial Condition, of $58.3 million, $18.3 million and $0, respectively, in balance at beginning of period, and $32.3 million, $58.3 million and $18.3 million, respectively, in balance at end of period for the years ended December 31, 2017, 2016 and 2015

Quantitative Information About Level 3 Fair Value Measurements

The following table presents, as of the dates indicated, quantitative information about Level 3 fair value measurements on a recurring basis, other than loans that become severely delinquent and are repurchased out of Ginnie Mae loan pools that were valued based on an estimate of the expected loss the Company will incur on these loans, which was included as Level 3 at December 31, 2017 and 2016:

($ in thousands)		Fair Value				Valuation Technique(s)		Unobservable Input(s)		Range (Weighted-Average)
December 31, 2017
Mortgage servicing rights (1)		$	2,059			Discounted cash flow		Discount rate		13.00% to 13.00% (13.00%)
								Prepayment rate		10.04% to 49.97% (16.54%)
December 31, 2016
Mortgage servicing rights (2)		$	76,121			Discounted cash flow		Discount rate		9.11% to 15.00% (10.18%)
								Prepayment rate		7.00% to 39.90% (11.84%)

(1) Excludes MSRs held-for-sale of $29.8 million, which were valued based on a market bid adjusted for value associated with early payoffs and paydowns

(2) Includes MSRs of $37.7 million of discontinued operations

Fair value option of certain assets

The following table presents the fair value and aggregate principal balance of certain assets, on a consolidated operations basis, under the fair value option:

		December 31,
		2017												2016
($ in thousands)		Fair Value				Unpaid Principal Balance				Difference				Fair Value				Unpaid Principal Balance				Difference
Loans held-for-sale, carried at fair value in continuing operations:
Total loans		$	66,603			$	67,415			$	(812	)		$	10,636			$	10,606			$	30
Non-accrual loans (1)		60,999				61,900				(901		)		—				—				—
Loans past due 90 days or more and still accruing		—				—				—				—				—				—
Loans held-for-sale, carried at fair value in discontinued operations:
Total loans		$	38,696			$	39,541			$	(845	)		$	406,338			$	397,283			$	9,055
Non-accrual loans (2)		24,073				24,297				(224		)		54,151				54,824				(673		)
Loans past due 90 days or more and still accruing		—				—				—				—				—				—

(1) Includes loans guaranteed by the U.S. government of $54.2 million and $0, respectively, at December 31, 2017 and 2016

(2) Includes loans guaranteed by the U.S. government of $20.7 million and $43.8 million, respectively, at December 31, 2017 and 2016

The following table presents changes in fair value related to initial measurement and subsequent changes in fair value included in earnings for these assets and liabilities measured at fair value for the periods indicated:

		Year Ended December 31,
($ in thousands)		2017				2016				2015
Net gains (losses) from fair value changes
Net gain on sale of loans (continuing operations)		$	(170	)		$	29			$	67
Net revenue on mortgage banking activities (discontinued operations)		(288		)		7,365				11,326

Fair Value Assets and Liabilities Measured on a Non-Recurring Basis

The following table presents the Company’s financial assets and liabilities measured at fair value on a non-recurring basis as of the dates indicated:

						Fair Value Measurement Level
($ in thousands)		Carrying Value				Quoted Prices in Active Markets for Identical Assets (Level 1)				Significant Other Observable Inputs (Level 2)				Significant Unobservable Inputs (Level 3)
December 31, 2017
Assets
Impaired loans:
SBA		$	174			—				—				$	174
Other real estate owned:
Single family residential		1,415				—				—				1,415
December 31, 2016
Assets
Impaired loans:
Single family residential mortgage		$	2,956			$	—			$	—			$	2,956
Other real estate owned:
Single family residential		2,502				—				—				2,502

Gain and Losses Recognized on Assets Measured at Fair Value

The following table presents the gains and (losses) recognized on assets measured at fair value on a non-recurring basis for the periods indicated:

		Year Ended December 31,
($ in thousands)		2017				2016				2015
Impaired loans:
Single family residential mortgage		$	(164	)		$	—			$	—
SBA		(200		)		—				4
Other consumer		(29		)		—				—
Other real estate owned
Single family residential		(284		)		(235		)		(15		)

Carrying Amounts and Estimated Fair Values of Financial Instruments

The following table presents the carrying amounts and estimated fair values of financial assets and liabilities as of the dates indicated:

		Carrying Amount				Fair Value Measurement Level
($ in thousands)						Level 1				Level 2				Level 3				Total
December 31, 2017
Financial assets
Cash and cash equivalents		$	387,699			$	387,699			$	—			$	—			$	387,699
Securities available-for-sale		2,575,469				—				2,575,469				—				2,575,469
Federal Home Loan Bank and other bank stock		75,654				—				75,654				—				75,654
Loans held-for-sale (1)		105,765				—				6,866				98,940				105,806
Loans and leases receivable, net of allowance		6,610,074				—				—				6,601,767				6,601,767
Accrued interest receivable		35,355				35,355				—				—				35,355
Derivative assets		1,005				—				1,005				—				1,005
Financial liabilities
Deposits		7,292,903				—				—				7,063,613				7,063,613
Advances from Federal Home Loan Bank		1,695,000				—				1,695,039				—				1,695,039
Long-term debt		172,941				—				180,560				—				180,560
Derivative liabilities		1,033				—				1,033				—				1,033
Accrued interest payable		7,321				7,321				—				—				7,321
December 31, 2016
Financial assets
Cash and cash equivalents		$	439,510			$	439,510			$	—			$	—			$	439,510
Time deposits in financial institutions		1,000				1,000				—				—				1,000
Securities available-for-sale		2,381,488				—				2,381,488				—				2,381,488
Securities held-to-maturity		884,234				—				899,743				—				899,743
Federal Home Loan Bank and other bank stock		67,842				—				67,842				—				67,842
Loans held-for-sale (2)		704,651				—				652,928				58,260				711,188
Loans and leases receivable, net of allowance		5,994,308				—				—				5,999,791				5,999,791
Accrued interest receivable		36,382				36,382				—				—				36,382
Derivative assets		17,968				—				17,968				—				17,968
Financial liabilities
Deposits		9,142,150				—				—				8,908,406				8,908,406
Advances from Federal Home Loan Bank		490,000				—				490,351				—				490,351
Other borrowings		67,922				—				68,000				—				68,000
Long-term debt		175,378				—				174,006				—				174,006
Derivative liabilities		2,116				—				2,116				—				2,116
Accrued interest payable		4,114				4,114				—				—				4,114

(1) Includes loans held-for-sale carried at fair value of $38.7 million ($6.4 million at Level 2 and $32.3 million at Level 3) of discontinued operations

(2) Includes loans held-for-sale carried at fair value of $406.3 million ($348.1 million at Level 2 and $58.3 million at Level 3) of discontinued operations

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Fair Value, Assets Measured on Nonrecurring Basis, Schedule of Gain (Losses) [Table Text Block]

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Tabular disclosure of assets and liabilities by class, including financial instruments measured at fair value that are classified in shareholders' equity, if any, that are measured at fair value on a nonrecurring basis in periods after initial recognition (for example, impaired assets). Disclosures may include, but are not limited to: (a) the fair value measurements recorded and the reasons for the measurements and (b) the level within the fair value hierarchy in which the fair value measurements are categorized in their entirety (levels 1, 2, 3).

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Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income (loss), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset.

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- Definition

Tabular disclosure of quantitative information about the inputs used in the fair value measurement of assets. This disclosure may include, but is not limited to, the fair value of the asset, valuation technique used to measure fair value, the inputs used to measure fair value, the ranges of the inputs, and the weighted averages of the inputs.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (bbb)
-URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19207-110258

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- Definition

Tabular disclosure of liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). Where the quoted price in an active market for the identical liability is not available, the Level 1 input is the quoted price of an identical liability when traded as an asset.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19190-110258

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
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-Section 50
-Paragraph 2
-Subparagraph (b)
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-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
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-Paragraph 2
-Subparagraph (a)
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Tabular disclosure of the application of the fair value option for measurement and reporting of eligible financial assets and liabilities (as defined), as well as certain other eligible items (as defined) included in the statement of financial position, whether such option is elected for a single eligible item or a group of similar eligible items and is in addition to other disclosures concerning fair value which the company may be required to provide. Such disclosure might be expected to include: (1) for items included in the statement of financial position: (a) for each line item in the statement of financial position that includes an item or items for which the fair value option has been elected, provide the aggregate carrying amount of ineligible items included in each line item in the balance sheet, if any; (b) the difference between the aggregate fair value and the aggregate unpaid principal balance (assuming contractual principal amounts and fair value option elected) of: (i) loans and long-term receivables (other than securities otherwise reported at fair value) and (ii) long-term debt instruments; (c) for loans held as assets for which the fair value option has been elected: (i) the aggregate fair value of loans that are 90 days or more past due, (ii) if the policy is to recognize interest income separately from other changes in fair value, the aggregate fair value of loans in nonaccrual status, and (iii) the difference between the aggregate fair value and the aggregate unpaid principal balance for loans that are 90 days or more past due, in nonaccrual status, or both; (2) for items included in the income statement: (a) the amounts of gains and losses from fair value changes included in earnings and in which line in the income statement those gains and losses are reported whether or not combined with gains and losses from items required to be accounted for at fair value; (b) for loans and other receivables held as assets, the estimated amount of gains or losses included in earnings attributable to changes in instrument-specific credit risk; (c) for liabilities with fair values that have been significantly affected during the reporting period by changes in the instrument-specific credit risk, the estimated amount of gains and losses from fair value changes included in earnings that are attributable to changes in the instrument-specific credit risk; and (3) certain other disclosures as required or determined to be provided.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 30
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