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FAIR VALUES OF FINANCIAL INSTRUMENTS (Tables) | 6 Months Ended
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Jun. 30, 2018
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 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)
June 30, 2018 |  |  |  |  |  |  |  |
Assets |  |  |  |  |  |  |  |
Securities available-for-sale: |  |  |  |  |  |  |  |
SBA loan pools securities |  | $ | 967 |  |  | $ | — |  |  | $ | 967 |  |  | $ | — |
U.S. government agency and U.S. government sponsored enterprise residential mortgage-backed securities |  | 456,790 |  |  | — |  |  | 456,790 |  |  | — |
Non-agency residential mortgage-backed securities |  | 496 |  |  | — |  |  | 496 |  |  | — |
Non-agency commercial mortgage-backed securities |  | 158,358 |  |  | — |  |  | 158,358 |  |  | — |
Collateralized loan obligations |  | 1,680,513 |  |  | — |  |  | 1,680,513 |  |  | — |
Loans held-for-sale, carried at fair value (1) |  | 38,749 |  |  | — |  |  | 5,515 |  |  | 33,234 |
Mortgage servicing rights (2) |  | 2,062 |  |  | — |  |  | — |  |  | 2,062 |
Derivative assets: |  |  |  |  |  |  |  |
Interest rate swaps and caps (3) |  | 1,686 |  |  | — |  |  | 1,686 |  |  | — |
Liabilities |  |  |  |  |  |  |  |
Derivative liabilities: |  |  |  |  |  |  |  |
Interest rate swaps and caps (4) |  | 1,650 |  |  | — |  |  | 1,650 |  |  | — |
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 (5) |  | 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 $26.4 million ($5.5 million at Level 2 and $20.9 million at Level 3) of discontinued operations, which are included in Assets of Discontinued Operations in the Consolidated Statements of Financial Condition.
(2) | Included in Servicing Rights, Net in the Consolidated Statements of Financial Condition.
(3) | Included in Other Assets in the Consolidated Statements of Financial Condition.
(4) | Included in Accrued Expenses and Other Liabilities in the Consolidated Statements of Financial Condition.
(5) | Includes loans held-for-sale carried at fair value of $38.7 million ($6.4 million at Level 2 and $32.3 million at Level 3) of discontinued operations, which are included in Assets of Discontinued Operations in the Consolidated Statements of Financial Condition.
Fair Value Liabilities Measured on a Recurring Basis | The following table presents the Company’s financial assets and liabilities measured at fair value on a recurring basis as of the dates indicated:
|  |  |  | Fair Value Measurement Level
($ 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)
June 30, 2018 |  |  |  |  |  |  |  |
Assets |  |  |  |  |  |  |  |
Securities available-for-sale: |  |  |  |  |  |  |  |
SBA loan pools securities |  | $ | 967 |  |  | $ | — |  |  | $ | 967 |  |  | $ | — |
U.S. government agency and U.S. government sponsored enterprise residential mortgage-backed securities |  | 456,790 |  |  | — |  |  | 456,790 |  |  | — |
Non-agency residential mortgage-backed securities |  | 496 |  |  | — |  |  | 496 |  |  | — |
Non-agency commercial mortgage-backed securities |  | 158,358 |  |  | — |  |  | 158,358 |  |  | — |
Collateralized loan obligations |  | 1,680,513 |  |  | — |  |  | 1,680,513 |  |  | — |
Loans held-for-sale, carried at fair value (1) |  | 38,749 |  |  | — |  |  | 5,515 |  |  | 33,234 |
Mortgage servicing rights (2) |  | 2,062 |  |  | — |  |  | — |  |  | 2,062 |
Derivative assets: |  |  |  |  |  |  |  |
Interest rate swaps and caps (3) |  | 1,686 |  |  | — |  |  | 1,686 |  |  | — |
Liabilities |  |  |  |  |  |  |  |
Derivative liabilities: |  |  |  |  |  |  |  |
Interest rate swaps and caps (4) |  | 1,650 |  |  | — |  |  | 1,650 |  |  | — |
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 (5) |  | 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 $26.4 million ($5.5 million at Level 2 and $20.9 million at Level 3) of discontinued operations, which are included in Assets of Discontinued Operations in the Consolidated Statements of Financial Condition.
(2) | Included in Servicing Rights, Net in the Consolidated Statements of Financial Condition.
(3) | Included in Other Assets in the Consolidated Statements of Financial Condition.
(4) | Included in Accrued Expenses and Other Liabilities in the Consolidated Statements of Financial Condition.
(5) | Includes loans held-for-sale carried at fair value of $38.7 million ($6.4 million at Level 2 and $32.3 million at Level 3) of discontinued operations, which are included in Assets of Discontinued Operations in the Consolidated Statements of Financial Condition.
Reconciliation of Assets Measured at Fair Value on Recurring Basis | The following table presents a reconciliation of assets measured at fair value on a recurring basis using significant unobservable inputs (Level 3), on a consolidated operations basis, for the periods indicated:
|  | Three Months Ended June 30, |  | Six Months Ended June 30,
($ in thousands) |  | 2018 |  | 2017 |  | 2018 |  | 2017
Mortgage servicing rights |  |  |  |  |  |  |  |
Balance at beginning of period (1) |  | $ | 4,953 |  |  | $ | 42,833 |  |  | $ | 31,852 |  |  | $ | 76,121 |
Transfers in and (out) of Level 3 (2) |  | — |  |  | — |  |  | — |  |  | — |
Total gains or losses (realized/unrealized): |  |  |  |  |  |  |  |
Included in earnings—fair value adjustment |  | (216 | ) |  | (3,035 | ) |  | (1,090 | ) |  | (3,079 | )
Additions |  | — |  |  | 3,751 |  |  | — |  |  | 11,552 |
Sales, paydowns, and other (3) |  | (2,675 | ) |  | (1,440 | ) |  | (28,700 | ) |  | (42,485 | )
Balance at end of period |  | $ | 2,062 |  |  | $ | 42,109 |  |  | $ | 2,062 |  |  | $ | 42,109 |
Loans repurchased or subject to repurchase option from GNMA Loan Pools (4) |  |  |  |  |  |  |  |
Balance at beginning of period |  | $ | 42,962 |  |  | $ | 66,701 |  |  | $ | 98,940 |  |  | $ | 58,260 |
Transfers in and (out) of Level 3 (2) |  | — |  |  | — |  |  | — |  |  | — |
Total gains or losses (realized/unrealized): |  |  |  |  |  |  |  |
Included in earnings—fair value adjustment |  | (248 | ) |  | 6 |  |  | (254 | ) |  | 15 |
Additions |  | 2,765 |  |  | 17,935 |  |  | 27,385 |  |  | 35,231 |
Sales, settlements, and other |  | (12,245 | ) |  | (11,097 | ) |  | (92,837 | ) |  | (19,961 | )
Balance at end of period |  | $ | 33,234 |  |  | $ | 73,545 |  |  | $ | 33,234 |  |  | $ | 73,545 |
(1) | Includes MSRs of discontinued operations, which is included in Assets of Discontinued Operations in the Consolidated Statements of Financial Condition, of $37.7 million for the six months ended June 30, 2017 in balance at beginning of period.
(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 six months ended June 30, 2017.
(4) | Includes loans repurchased from GNMA Loan Pools of discontinued operations, which is included in Assets of Discontinued Operations in the Consolidated Statements of Financial Condition, of $24.0 million and $66.7 million, respectively, for the three months ended June 30, 2018 and 2017 and $32.3 million and $58.3 million, respectively, for the six months ended June 30, 2018 and 2017 in balance at beginning of period, and $20.9 million and $52.1 million, respectively, for the three and six months ended June 30, 2018 and 2017 in balance at end of period
Quantitative Information About Level 3 Fair Value Measurements | The following table presents, as of the dates indicated, quantitative information about Level 3 fair value measurements on a recurring basis, other than loans that become severely delinquent and are repurchased out of GNMA loan pools that were valued based on an estimate of the expected loss the Company will incur on these loans, which was included as Level 3 at June 30, 2018 and December 31, 2017:
($ in thousands) |  | Fair Value |  | Valuation Technique(s) |  | Unobservable Input(s) |  | Range (Weighted Average)
June 30, 2018 |  |  |  |  |  |  |  |
Mortgage servicing rights |  | $ | 1,992 |  |  | Discounted cash flow |  | Discount rate |  | 13.00% to 13.00% (13.00%)
|  |  |  |  |  | Prepayment rate |  | 12.39% to 44.76% (16.44%)
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%)
(1) | Excludes MSRs held-for-sale of $70 thousand and $29.8 million, respectively, which were valued based on a market bid adjusted for expected obligations arising from standard representations and warranties at June 30, 2018 and December 31, 2017
Fair value option of certain assets | The following table presents changes in fair value related to initial measurement and subsequent changes in fair value included in earnings for these assets and liabilities measured at fair value for the periods indicated:
|  | Three Months Ended June 30, |  | Six Months Ended June 30,
($ in thousands) |  | 2018 |  | 2017 |  | 2018 |  | 2017
Net gains (losses) from fair value changes |  |  |  |  |  |  |  |
Net gain (loss) on sale of loans (continuing operations) |  | $ | 6 |  |  | $ | 2 |  |  | $ | (20 | ) |  | $ | 8 |
Net revenue on mortgage banking activities (discontinued operations) |  | (247 | ) |  | 2,459 |  |  | (245 | ) |  | 2,373 |
The following table presents the fair value and aggregate principal balance of certain assets, on a consolidated operations basis, under the fair value option:
|  | June 30, 2018 |  | December 31, 2017
($ 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 |  | $ | 12,334 |  |  | $ | 13,021 |  |  | $ | (687 | ) |  | $ | 66,603 |  |  | $ | 67,415 |  |  | $ | (812 | )
Non-accrual loans (1) |  | 919 |  |  | 938 |  |  | (19 | ) |  | 60,999 |  |  | 61,900 |  |  | (901 | )
Loans held-for-sale, carried at fair value in discontinued operations: |  |  |  |  |  |  |  |  |  |  |  |
Total loans |  | $ | 26,415 |  |  | $ | 27,510 |  |  | $ | (1,095 | ) |  | $ | 38,696 |  |  | $ | 39,541 |  |  | $ | (845 | )
Non-accrual loans (2) |  | 10,732 |  |  | 10,887 |  |  | (155 | ) |  | 24,073 |  |  | 24,297 |  |  | (224 | )
(1) | Includes loans guaranteed by the U.S. government of $753 thousand and $54.2 million, respectively, at June 30, 2018 and December 31, 2017.
(2) | Includes loans guaranteed by the U.S. government of $8.6 million and $20.7 million, respectively, at June 30, 2018 and December 31, 2017
Schedule of Assets and Liabilities Measured on Non-recurring Basis | The following table presents the Company’s financial assets and liabilities measured at fair value on a non-recurring basis as of the dates indicated:
|  |  |  | Fair Value Measurement Level
($ 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)
June 30, 2018 |  |  |  |  |  |  |  |
Assets |  |  |  |  |  |  |  |
Impaired loans: |  |  |  |  |  |  |  |
Other consumer |  | $ | 4 |  |  | — |  |  | — |  |  | $ | 4 |
Other real estate owned: |  |  |  |  |  |  |  |
Single family residential |  | 276 |  |  | — |  |  | — |  |  | 276 |
December 31, 2017 |  |  |  |  |  |  |  |
Assets |  |  |  |  |  |  |  |
Impaired loans: |  |  |  |  |  |  |  |
SBA |  | $ | 174 |  |  | — |  |  | — |  |  | $ | 174 |
Other real estate owned: |  |  |  |  |  |  |  |
Single family residential |  | 1,415 |  |  | — |  |  | — |  |  | 1,415 |
Schedule of Gains and (Losses) Recognized on Assets Measured at Fair Value on Non-recurring Basis | The following table presents the gains and (losses) recognized on assets measured at fair value on a non-recurring basis for the periods indicated:
|  | Three Months Ended June 30, |  | Six Months Ended June 30,
($ in thousands) |  | 2018 |  | 2017 |  | 2018 |  | 2017
Impaired loans: |  |  |  |  |  |  |  |
Single family residential mortgage |  | $ | — |  |  | $ | — |  |  | $ | (115 | ) |  | $ | — |
Commercial and industrial |  | (231 | ) |  | — |  |  | (292 | ) |  | — |
SBA |  | — |  |  | — |  |  | (380 | ) |  | — |
Other consumer |  | — |  |  | — |  |  | (141 | ) |  | — |
Construction |  | — |  |  | (29 | ) |  | — |  |  | (29 | )
Other real estate owned: |  |  |  |  |  |  |  |
Single family residential |  | 183 |  |  | 36 |  |  | 194 |  |  | 28 |
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, on a consolidated operations basis, as of the dates indicated:
|  | Carrying Amount |  | Fair Value Measurement Level
($ in thousands) |  |  | Level 1 |  | Level 2 |  | Level 3 |  | Total
June 30, 2018 |  |  |  |  |  |  |  |  |  |
Financial assets |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 385,691 |  |  | $ | 385,691 |  |  | $ | — |  |  | $ | — |  |  | $ | 385,691 |
Securities available-for-sale |  | 2,297,124 |  |  | — |  |  | 2,297,124 |  |  | — |  |  | 2,297,124 |
Federal Home Loan Bank and other bank stock |  | 75,737 |  |  | — |  |  | 75,737 |  |  | — |  |  | 75,737 |
Loans held-for-sale (1) |  | 40,168 |  |  | — |  |  | 7,013 |  |  | 33,234 |  |  | 40,247 |
Loans and leases receivable, net of ALLL |  | 6,979,326 |  |  | — |  |  | — |  |  | 6,960,050 |  |  | 6,960,050 |
Accrued interest receivable |  | 37,138 |  |  | 37,138 |  |  | — |  |  | — |  |  | 37,138 |
Derivative assets |  | 1,686 |  |  | — |  |  | 1,686 |  |  | — |  |  | 1,686 |
Financial liabilities |  |  |  |  |  |  |  |  |  |
Deposits |  | 7,135,794 |  |  | — |  |  | — |  |  | 6,902,576 |  |  | 6,902,576 |
Advances from Federal Home Loan Bank |  | 1,805,000 |  |  | — |  |  | 1,800,336 |  |  | — |  |  | 1,800,336 |
Long term debt |  | 173,017 |  |  | — |  |  | 176,103 |  |  | — |  |  | 176,103 |
Derivative liabilities |  | 1,650 |  |  | — |  |  | 1,650 |  |  | — |  |  | 1,650 |
Accrued interest payable |  | 8,279 |  |  | 8,279 |  |  | — |  |  | — |  |  | 8,279 |
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 (2) |  | 105,765 |  |  | — |  |  | 6,866 |  |  | 98,940 |  |  | 105,806 |
Loans and leases receivable, net of ALLL |  | 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 |
(1) | Includes loans held-for-sale carried at fair value of $26.4 million ($5.5 million at Level 2 and $20.9 million at Level 3) of discontinued operations.
(2) | 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

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- Definition Tabular disclosure of input and valuation technique used to measure fair value and change in valuation approach and technique for each separate class of asset and liability measured on recurring and nonrecurring basis. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (bbb) -URI http://asc.fasb.org/extlink&oid=99377789&loc=d3e19207-110258 + Details
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- Definition 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). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=99377789&loc=d3e19207-110258 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (bbb) -URI http://asc.fasb.org/extlink&oid=99377789&loc=d3e19207-110258 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=99377789&loc=d3e19207-110258 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=99377789&loc=d3e19190-110258 + Details
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