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LOANS AND LEASES AND ALLOWANCE FOR LOAN AND LEASE LOSSES (Tables)

9 Months Ended

Sep. 30, 2018

Receivables [Abstract]

Loans and Leases Receivable

The following table presents the balances in the Company’s loans and leases portfolio as of the dates indicated:

($ in thousands)		NTM Loans				Traditional Loans and Leases				Total Loans and Leases Receivable
September 30, 2018
Commercial:
Commercial and industrial		$	—			$	1,673,055			$	1,673,055
Commercial real estate		—				823,193				823,193
Multifamily		—				2,112,190				2,112,190
SBA		—				71,494				71,494
Construction		—				200,294				200,294
Lease financing		—				—				—
Consumer:
Single family residential mortgage		831,169				1,468,900				2,300,069
Other consumer		3,132				69,866				72,998
Total loans and leases		$	834,301			$	6,418,992			$	7,253,293
Allowance for loan and lease losses										(57,782		)
Loans and leases receivable, net										$	7,195,511
December 31, 2017
Commercial:
Commercial and industrial		$	—			$	1,701,951			$	1,701,951
Commercial real estate		—				717,415				717,415
Multifamily		—				1,816,141				1,816,141
SBA		—				78,699				78,699
Construction		—				182,960				182,960
Lease financing		—				13				13
Consumer:
Single family residential mortgage		803,355				1,252,294				2,055,649
Other consumer		3,578				103,001				106,579
Total loans and leases		$	806,933			$	5,852,474			$	6,659,407
Allowance for loan and lease losses										(49,333		)
Loans and leases receivable, net										$	6,610,074

Non Traditional Mortgages Portfolio

The following table presents the composition of the NTM portfolio as of the dates indicated:

		September 30, 2018										December 31, 2017
($ in thousands)		Count			Amount				Percent			Count			Amount				Percent
Green Loans (HELOC) - first liens		91			$	70,470			8.4	%		101			$	82,197			10.2	%
Interest-only - first liens		517			757,135				90.8	%		468			717,484				88.9	%
Negative amortization		11			3,564				0.4	%		11			3,674				0.5	%
Total NTM - first liens		619			831,169				99.6	%		580			803,355				99.6	%
Green Loans (HELOC) - second liens		11			3,132				0.4	%		12			3,578				0.4	%
Total NTM - second liens		11			3,132				0.4	%		12			3,578				0.4	%
Total NTM loans		630			$	834,301			100.0	%		592			$	806,933			100.0	%
Total loans and leases					$	7,253,293									$	6,659,407
% of NTM to total loans and leases					11.5		%								12.1		%

Allowance for Loan and Lease Losses and Recorded Investment, Excluding Accrued Interest, in Loans

The following table presents a summary of activity in the ALLL for the periods indicated:

		Three Months Ended September 30,								Nine Months Ended September 30,
($ in thousands)		2018				2017				2018				2017
Balance at beginning of period		$	56,678			$	42,385			$	49,333			$	40,444
Loans and leases charged off		(388		)		(959		)		(15,977		)		(4,214		)
Recoveries of loans and leases previously charged off		82				85				864				195
Provision for loan and lease losses		1,410				3,561				23,562				8,647
Balance at end of period		$	57,782			$	45,072			$	57,782			$	45,072

The following table presents the activity and balance in the ALLL and the recorded investment, excluding accrued interest, in loans and leases based on the impairment methodology as of or for the three and nine months ended September 30, 2018:

($ in thousands)		Commercial and Industrial				Commercial Real Estate				Multifamily				SBA				Construction				Lease Financing				Single Family Residential Mortgage				Other Consumer				Total
ALLL:
Balance at June 30, 2018		$	16,864			$	5,732			$	14,630			$	1,840			$	3,419			$	—			$	13,236			$	957			$	56,678
Charge-offs		(342		)		—				—				—				—				—				(45		)		(1		)		(388		)
Recoveries		61				—				—				8				—				3				—				10				82
Provision		(40		)		280				843				22				(172		)		(3		)		407				73				1,410
Balance at September 30, 2018		$	16,543			$	6,012			$	15,473			$	1,870			$	3,247			$	—			$	13,598			$	1,039			$	57,782
Balance at December 31, 2017		$	14,280			$	4,971			$	13,265			$	1,701			$	3,318			$	—			$	10,996			$	802			$	49,333
Charge-offs		(689		)		—				(8		)		(683		)		—				—				(524		)		(14,073		)		(15,977		)
Recoveries		158				—				—				240				—				12				436				18				864
Provision		2,794				1,041				2,216				612				(71		)		(12		)		2,690				14,292				23,562
Balance at September 30, 2018		$	16,543			$	6,012			$	15,473			$	1,870			$	3,247			$	—			$	13,598			$	1,039			$	57,782
Individually evaluated for impairment		$	122			$	—			$	—			$	133			$	—			$	—			$	640			$	7			$	902
Collectively evaluated for impairment		16,421				6,012				15,473				1,737				3,247				—				12,958				1,032				56,880
Total ending ALLL balance		$	16,543			$	6,012			$	15,473			$	1,870			$	3,247			$	—			$	13,598			$	1,039			$	57,782
Loans:
Individually evaluated for impairment		$	5,614			$	—			$	—			$	1,834			$	—			$	—			$	22,364			$	739			$	30,551
Collectively evaluated for impairment		1,667,441				823,193				2,112,190				69,660				200,294				—				2,277,705				72,259				7,222,742
Total ending loan balances		$	1,673,055			$	823,193			$	2,112,190			$	71,494			$	200,294			$	—			$	2,300,069			$	72,998			$	7,253,293

The following table presents the activity and balance in the ALLL and the recorded investment, excluding accrued interest, in loans and leases based on the impairment methodology as of or for the three and nine months ended September 30, 2017:

($ in thousands)		Commercial and Industrial				Commercial Real Estate				Multifamily				SBA				Construction				Lease Financing				Single Family Residential Mortgage				Other Consumer				Total
ALLL:
Balance at June 30, 2017		$	10,495			$	5,126			$	10,686			$	1,084			$	2,974			$	3			$	11,009			$	1,008			$	42,385
Charge-offs		(571		)		—				—				(58		)		—				—				(78		)		(252		)		(959		)
Recoveries		—				—				—				83				—				—				—				2				85
Provision		2,576				202				588				188				238				(1		)		(564		)		334				3,561
Balance at September 30, 2017		$	12,500			$	5,328			$	11,274			$	1,297			$	3,212			$	2			$	10,367			$	1,092			$	45,072
Balance at December 31, 2016		$	7,584			$	5,467			$	11,376			$	939			$	2,015			$	6			$	12,075			$	982			$	40,444
Charge-offs		(953		)		(113		)		—				(351		)		(29		)		—				(2,490		)		(278		)		(4,214		)
Recoveries		—				—				—				157				—				29				1				8				195
Provision		5,869				(26		)		(102		)		552				1,226				(33		)		781				380				8,647
Balance at September 30, 2017		$	12,500			$	5,328			$	11,274			$	1,297			$	3,212			$	2			$	10,367			$	1,092			$	45,072
Individually evaluated for impairment		$	195			$	—			$	—			$	54			$	—			$	1			$	165			$	—			$	415
Collectively evaluated for impairment		12,305				5,328				11,274				1,243				3,212				1				10,202				1,092				44,657
Acquired with deteriorated credit quality		—				—				—				—				—				—				—				—				—
Total ending ALLL balance		$	12,500			$	5,328			$	11,274			$	1,297			$	3,212			$	2			$	10,367			$	1,092			$	45,072
Loans:
Individually evaluated for impairment		$	497			$	—			$	—			$	377			$	—			$	41			$	14,636			$	364			$	15,915
Collectively evaluated for impairment		1,602,308				713,120				1,617,890				78,227				176,397				50				1,905,674				117,316				6,210,982
Acquired with deteriorated credit quality		—				—				—				—				—				—				—				—				—
Total ending loan balances		$	1,602,805			$	713,120			$	1,617,890			$	78,604			$	176,397			$	91			$	1,920,310			$	117,680			$	6,226,897

Loans and Leases Individually Evaluated for Impairment by Class of Loans and Leases

The following table presents loans and leases individually evaluated for impairment by class of loans and leases as of the dates indicated. The recorded investment, excluding accrued interest, presents customer balances net of any partial charge-offs recognized on the loans and leases and net of any deferred fees and costs and any purchase premium or discount.

		September 30, 2018												December 31, 2017
($ in thousands)		Unpaid Principal Balance				Recorded Investment				Allowance for Loan and Lease Losses				Unpaid Principal Balance				Recorded Investment				Allowance for Loan and Lease Losses
With no related ALLL recorded:
Commercial:
Commercial and industrial		$	5,027			$	4,990			$	—			$	471			$	453			$	—
SBA		1,717				1,624				—				342				335				—
Consumer:
Single family residential mortgage		7,895				7,917				—				7,521				7,553				—
Other consumer		554				557				—				4,664				4,663				—
With an ALLL recorded:
Commercial:
Commercial and industrial		624				624				122				3,146				3,129				498
SBA		222				210				133				635				609				435
Consumer:
Single family residential mortgage		14,343				14,447				640				7,090				7,146				277
Other consumer		209				182				7				157				162				7
Total		$	30,591			$	30,551			$	902			$	24,026			$	24,050			$	1,217

The following table presents information on impaired loans and leases, disaggregated by class, for the periods indicated:

		Three Months Ended												Nine Months Ended
($ in thousands)		Average Recorded Investment				Interest Income Recognized				Cash Basis Interest Recognized				Average Recorded Investment				Interest Income Recognized				Cash Basis Interest Recognized
September 30, 2018
Commercial:
Commercial and industrial		$	5,423			$	—			$	—			$	5,552			$	4			$	4
SBA		1,240				—				—				756				—				—
Consumer:
Single family residential mortgage		20,908				60				50				20,299				175				146
Other consumer		744				3				4				751				9				9
Total		$	28,315			$	63			$	54			$	27,358			$	188			$	159
September 30, 2017
Commercial:
Commercial and industrial		$	506			$	—			$	—			$	169			$	—			$	—
SBA		378				—				—				126				—				—
Construction		—				—				—				509				—				—
Lease Financing		53				—				—				18				—				—
Consumer:
Single family residential mortgage		14,673				57				45				11,904				142				134
Other consumer		366				2				3				711				6				6
Total		$	15,976			$	59			$	48			$	13,437			$	148			$	140

Aging of Recorded Investment in Past Due Loans and Leases

The following table presents the aging of the recorded investment in past due loans and leases, excluding accrued interest receivable (which is not considered to be material), by class of loans and leases as of dates indicated:

($ in thousands)		30 - 59 Days Past Due				60 - 89 Days Past Due				Greater than 89 Days Past due				Total Past Due				Current				Total
September 30, 2018
NTM loans:
Single family residential mortgage		$	6,079			$	—			$	—			$	6,079			$	825,090			$	831,169
Other consumer		257				—				—				257				2,875				3,132
Total NTM loans		6,336				—				—				6,336				827,965				834,301
Traditional loans and leases:
Commercial:
Commercial and industrial		2,074				2,960				2,955				7,989				1,665,066				1,673,055
Commercial real estate		—				—				—				—				823,193				823,193
Multifamily		—				—				—				—				2,112,190				2,112,190
SBA		514				514				788				1,816				69,678				71,494
Construction		939				—				—				939				199,355				200,294
Consumer:
Single family residential mortgage		3,933				2,549				11,263				17,745				1,451,155				1,468,900
Other consumer		442				4				263				709				69,157				69,866
Total traditional loans and leases		7,902				6,027				15,269				29,198				6,389,794				6,418,992
Total		$	14,238			$	6,027			$	15,269			$	35,534			$	7,217,759			$	7,253,293
December 31, 2017
NTM loans:
Single family residential mortgage		$	9,060			$	1,879			$	1,171			$	12,110			$	791,245			$	803,355
Other consumer		—				—				—				—				3,578				3,578
Total NTM loans		9,060				1,879				1,171				12,110				794,823				806,933
Traditional loans and leases:
Commercial:
Commercial and industrial		136				3,595				948				4,679				1,697,272				1,701,951
Commercial real estate		—				—				—				—				717,415				717,415
Multifamily		—				—				—				—				1,816,141				1,816,141
SBA		3,578				—				1,319				4,897				73,802				78,699
Construction		—				—				—				—				182,960				182,960
Lease financing		—				—				—				—				13				13
Consumer:
Single family residential mortgage		6,862				3,370				6,012				16,244				1,236,050				1,252,294
Other consumer		3,194				413				92				3,699				99,302				103,001
Total traditional loans and leases		13,770				7,378				8,371				29,519				5,822,955				5,852,474
Total		$	22,830			$	9,257			$	9,542			$	41,629			$	6,617,778			$	6,659,407

Composition of Nonaccrual Loans and Leases

The following table presents non-accrual loans and leases, and loans past due 90 days or more and still accruing as of the dates indicated:

		September 30, 2018												December 31, 2017
($ in thousands)		NTM Loans				Traditional Loans and Leases				Total				NTM Loans				Traditional Loans and Leases				Total
Non-accrual loans and leases (1)
Commercial:
Commercial and industrial		$	—			$	5,751			$	5,751			$	—			$	3,723			$	3,723
SBA		—				2,249				2,249				—				1,781				1,781
Consumer:
Single family residential mortgage		1,520				15,558				17,078				1,171				8,176				9,347
Other consumer		—				445				445				—				4,531				4,531
Total non-accrual loans and leases		$	1,520			$	24,003			$	25,523			$	1,171			$	18,211			$	19,382
Loans past due 90 days or more and still accruing		$	—			$	—			$	—			$	—			$	—			$	—

(1) The Company maintained specific reserves in ALLL for these loans, which were individually evaluated for impairment, of $567 thousand and $1.1 million at September 30, 2018 and December 31, 2017, respectively.

Troubled Debt Restructurings

TDR loans consist of the following as of the dates indicated:

		September 30, 2018												December 31, 2017
($ in thousands)		NTM Loans				Traditional Loans				Total				NTM Loans				Traditional Loans				Total
Commercial:
Commercial and industrial		$	—			$	2,522			$	2,522			$	—			$	2,675			$	2,675
SBA		—				162				162				—				—				—
Consumer:
Single family residential mortgage		2,676				2,610				5,286				2,699				2,653				5,352
Other consumer		294				—				294				294				—				294
Total		$	2,970			$	5,294			$	8,264			$	2,993			$	5,328			$	8,321

The following table summarizes the pre-modification and post-modification balances of the new TDRs for the periods indicated:

		Nine Months Ended
($ in thousands)		Number of Loans			Pre-Modification Outstanding Recorded Investment				Post-Modification Outstanding Recorded Investment
September 30, 2018
Commercial:
Commercial and industrial		2			$	171			$	163
Total		2			$	171			$	163
September 30, 2017
Consumer:
Single family residential mortgage		3			$	2,416			$	2,433
Total		3			$	2,416			$	2,433

During the three months ended September 30, 2018 and September 30, 2017, there were no new TDRs.

The following table summarizes new TDRs by modification type for the nine months ended September 30, 2018 and 2017:

		Nine Months Ended
		Modification Type
		Change in Principal Payments and Interest Rates							Change in Principal Payments							Total
($ in thousands)		Count			Amount				Count			Amount				Count			Amount
September 30, 2018
Commercial:
Commercial and industrial		—			$	—			2			$	163			2			$	163
Total		—			$	—			2			$	163			2			$	163
September 30, 2017
Consumer:
Single family residential mortgage		2			$	1,290			1			$	1,143			3			$	2,433
Total		2			$	1,290			1			$	1,143			3			$	2,433

Risk Categories for Loans and Leases

The following table presents the risk categories for total loans and leases as of the dates indicated:

($ in thousands)		Pass				Special Mention				Substandard				Doubtful				Total
September 30, 2018
NTM loans:
Single family residential mortgage		$	827,087			$	1,576			$	2,506			$	—			$	831,169
Other consumer		3,132				—				—				—				3,132
Total NTM loans		830,219				1,576				2,506				—				834,301
Traditional loans and leases:
Commercial:
Commercial and industrial		1,600,534				34,482				38,039				—				1,673,055
Commercial real estate		807,803				11,320				4,070				—				823,193
Multifamily		2,110,589				—				1,601				—				2,112,190
SBA		56,649				4,754				9,811				280				71,494
Construction		196,857				3,437				—				—				200,294
Lease financing		—				—				—				—				—
Consumer:
Single family residential mortgage		1,446,826				2,969				19,105				—				1,468,900
Other consumer		68,998				404				464				—				69,866
Total traditional loans and leases		6,288,256				57,366				73,090				280				6,418,992
Total		$	7,118,475			$	58,942			$	75,596			$	280			$	7,253,293
December 31, 2017
NTM loans:
Single family residential mortgage		$	800,589			$	1,595			$	1,171			$	—			$	803,355
Other consumer		3,578				—				—				—				3,578
Total NTM loans		804,167				1,595				1,171				—				806,933
Traditional loans and leases:
Commercial:
Commercial and industrial		1,651,628				33,376				16,947				—				1,701,951
Commercial real estate		713,131				—				4,284				—				717,415
Multifamily		1,815,601				540				—				—				1,816,141
SBA		72,417				1,555				4,621				106				78,699
Construction		182,960				—				—				—				182,960
Lease financing		13				—				—				—				13
Consumer:
Single family residential mortgage		1,240,866				2,282				9,146				—				1,252,294
Other consumer		98,030				422				4,549				—				103,001
Total traditional loans and leases		5,774,646				38,175				39,547				106				5,852,474
Total		$	6,578,813			$	39,770			$	40,718			$	106			$	6,659,407

Summary of Significant Activities

The following table presents loans and leases transferred from (to) loans held-for-sale by portfolio segment for the periods indicated:

		Three Months Ended								Nine Months Ended
($ in thousands)		Transfers from Held-For-Sale				Transfers (to) Held-For-Sale				Transfers from Held-For-Sale				Transfers (to) Held-For-Sale
September 30, 2018
Commercial:
Commercial and industrial		$	—			$	(1,133	)		$	—			$	(1,133	)
Multifamily		—				—				—				(71,449		)
Consumer:
Single family residential mortgage		—				(18,886		)		—				(154,899		)
Other consumer		—				—				—				(4,362		)
Total		$	—			$	(20,019	)		$	—			$	(231,843	)
September 30, 2017
Commercial:
Commercial and industrial		$	—			$	—			$	—			$	(3,924	)
Commercial real estate		—				—				—				(1,329		)
Multifamily		—				—				—				(6,583		)
SBA		—				—				—				(1,865		)
Construction		—				—				—				(1,528		)
Consumer:
Single family residential mortgage		88,591				(45,899		)		88,591				(449,646		)
Total		$	88,591			$	(45,899	)		$	88,591			$	(464,875	)

Accretable Yield, or Income Expected to be Collected

The following table presents a summary of accretable yield, or income expected to be collected, for the periods indicated:

		Three Months Ended September 30,				Nine Months Ended September 30,
($ in thousands)		2017				2017
Balance at beginning of period		$	2,237			$	41,181
Accretion of income		—				(3,833		)
Changes in expected cash flows		—				(225		)
Disposals		—				(34,886		)
Other		(2,237		)		(2,237		)
Balance at end of period		$	—			$	—

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- Definition

Financing Receivable, Significant Activity [Table Text Block]

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- Definition

Income related to loans acquired with credit impairment accounted for in accordance with ASC 310-30

+ References

No definition available.

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Nontraditional mortgages are comprised of three interest only products including loans with potential for negative amortization

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No definition available.

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Tabular disclosure of financing receivables (examples of financing receivables include loans, trade accounts receivable and notes receivable) and activity in the allowance for credit losses account.

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-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11B
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Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics.

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Tabular disclosure of impaired financing receivables.

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Tabular disclosure of financing receivables that are past due but not impaired, financing receivables that are 90 days past due and still accruing, and financing receivables on nonaccrual status.

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Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.

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-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
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Tabular disclosure of nonaccrual and past due financing receivables (such as loans and trade receivables), including: (a) the recorded investment in loans and trade receivables, if applicable, on nonaccrual status as of each balance sheet date (b) the recorded investment in loans and trade receivables, if applicable, past due 90 days or more and still accruing.

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Tabular disclosure of financing receivables and troubled debt restructurings.

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