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FAIR VALUES OF FINANCIAL INSTRUMENTS (Tables)

12 Months Ended

Dec. 31, 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 December 31, 2018:

						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, 2018
Assets
Securities available-for-sale:
SBA loan pools securities		$	910			$	—			$	910			$	—
U.S. government agency and U.S. government sponsored enterprise residential mortgage-backed securities		437,442				—				437,442				—
Non-agency residential mortgage-backed securities		427				—				427				—
Non-agency commercial mortgage-backed securities		132,199				—				132,199				—
Collateralized loan obligations		1,421,522				—				1,421,522				—
Loans held-for-sale, carried at fair value (1)		27,180				—				2,140				25,040
Mortgage servicing rights (2)		1,770				—				—				1,770
Derivative assets:
Interest rate swaps and caps (3)		1,534				—				1,534				—
Liabilities
Derivative liabilities:
Interest rate swaps and caps (4)		1,600				—				1,600				—

(1) Includes loans held-for-sale carried at fair value of $19.5 million ($2.1 million at Level 2 and $17.4 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, 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 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.

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, 2018:

						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, 2018
Assets
Securities available-for-sale:
SBA loan pools securities		$	910			$	—			$	910			$	—
U.S. government agency and U.S. government sponsored enterprise residential mortgage-backed securities		437,442				—				437,442				—
Non-agency residential mortgage-backed securities		427				—				427				—
Non-agency commercial mortgage-backed securities		132,199				—				132,199				—
Collateralized loan obligations		1,421,522				—				1,421,522				—
Loans held-for-sale, carried at fair value (1)		27,180				—				2,140				25,040
Mortgage servicing rights (2)		1,770				—				—				1,770
Derivative assets:
Interest rate swaps and caps (3)		1,534				—				1,534				—
Liabilities
Derivative liabilities:
Interest rate swaps and caps (4)		1,600				—				1,600				—

(1) Includes loans held-for-sale carried at fair value of $19.5 million ($2.1 million at Level 2 and $17.4 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, 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 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.

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)		2018				2017				2016
Mortgage servicing rights
Balance at beginning of period (1)		$	31,852			$	76,121			$	49,939
Total gains or losses (realized/unrealized):
Included in earnings—fair value adjustment (4)		(1,155		)		(10,240		)		(5,709		)
Additions		—				12,127				49,293
Sales, paydowns, and other (2)		(28,927		)		(46,156		)		(17,402		)
Balance at end of period		$	1,770			$	31,852			$	76,121
Loans repurchased or eligible to be repurchased from Ginnie Mae Loan Pools (3)
Balance at beginning of period		$	98,940			$	58,260			$	18,291
Total gains or losses (realized/unrealized):
Included in earnings—fair value adjustment (5)		(1,378		)		(781		)		216
Additions		23,678				117,215				51,123
Sales, settlements, and other (6)		(96,200		)		(75,754		)		(11,370		)
Balance at end of period		$	25,040			$	98,940			$	58,260

(1) Includes MSRs of discontinued operations, which is included in Assets of Discontinued Operations on the Consolidated Statements of Financial Condition, of $0, $37.7 million, and $22.9 million, respectively, for the years ended December 31, 2018, 2017 and 2016 in balance at beginning of period.

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

(3) Includes loans 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 $32.3 million, $58.3 million and $18.3 million, respectively, in balance at beginning of period, and $17.3 million, $32.3 million and $58.3 million, respectively, in balance at end of period for the years ended December 31, 2018, 2017 and 2016.

(4) Included in Loan Servicing Income in the Consolidated Statements of Operations.

(5) Included in Net Gain on Sale of Loans in the Consolidated Statements of Operations.

(6) Included in sales, settlements and other are $66.0 million of GNMA loans subject to repurchase option that were derecognized when the associated mortgage servicing rights were sold during the year ended December 31, 2018.

Quantitative Information About Level 3 Fair Value Measurements

y.

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, 2018 and 2017:

($ in thousands)		Fair Value				Valuation Technique(s)		Unobservable Input(s)		Range (Weighted-Average)
December 31, 2018
Mortgage servicing rights (1)		$	3,362			Discounted cash flow		Discount rate		9.50% to 13.00% (11.27%)
								Prepayment rate		8.00% to 66.34% (12.67%)
December 31, 2017
Mortgage servicing rights (1)		$	3,915			Discounted cash flow		Discount rate		8.50% to 13.00% (10.87%)
								Prepayment rate		8.00% to 49.97% (12.49%)

(1) Excludes MSRs held-for-sale of $66 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 December 31, 2018 and 2017.

Fair value option of certain assets

s. 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)		2018				2017				2016
Net gains (losses) from fair value changes
Net gain (loss) on sale of loans (continuing operations)		$	204			$	(170	)		$	29
Net revenue on mortgage banking activities (discontinued operations)		159				(288		)		7,365

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,
		2018												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		$	7,690			$	7,906			$	(216	)		$	66,603			$	67,415			$	(812	)
Non-accrual loans (1)		2,427				2,538				(111		)		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		$	19,490			$	20,027			$	(537	)		$	38,696			$	39,541			$	(845	)
Non-accrual loans (2)		8,430				8,496				(66		)		24,073				24,297				(224		)
Loans past due 90 days or more and still accruing		—				—				—				—				—				—

(1) Includes loans guaranteed by the U.S. government of $1.6 million and $54.2 million, respectively, at December 31, 2018 and 2017.

(2) Includes loans guaranteed by the U.S. government of $7.6 million and $20.7 million, respectively, at December 31, 2018 and 2017

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, 2018
Assets
Impaired loans:
SBA		$	226			—			—			$	226
December 31, 2017
Assets
Impaired loans:
SBA		174				—			—			174
Other real estate owned:
Single family residential		1,415				—			—			1,415

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)		2018				2017				2016
Impaired loans:
Single family residential mortgage		$	(115	)		$	(164	)		$	—
Commercial real estate		(1,752		)		—				—
SBA		(1,048		)		(200		)		—
Other consumer		(141		)		(29		)		—
Other real estate owned:
Single family residential		229				(284		)		(235		)

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, 2018
Financial assets
Cash and cash equivalents		$	391,592			$	391,592			$	—			$	—			$	391,592
Securities available-for-sale		1,992,500				—				1,992,500				—				1,992,500
Federal Home Loan Bank and other bank stock		68,094				—				68,094				—				68,094
Loans held-for-sale (1)		27,606				—				2,566				25,040				27,606
Loans and leases receivable, net of allowance		7,638,681				—				—				7,513,910				7,513,910
Accrued interest receivable		38,807				38,807				—				—				38,807
Derivative assets		1,534				—				1,534				—				1,534
Financial liabilities
Deposits		7,916,644				—				—				7,689,324				7,689,324
Advances from Federal Home Loan Bank		1,520,000				—				1,517,761				—				1,517,761
Long-term debt		173,174				—				174,059				—				174,059
Derivative liabilities		1,600				—				1,600				—				1,600
Accrued interest payable		13,253				13,253				—				—				13,253
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 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

(1) Includes loans held-for-sale carried at fair value of $19.5 million ($2.1 million at Level 2 and $17.4 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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Tabular disclosure of information about asset and liability measured at fair value under fair value option.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 31
-URI http://asc.fasb.org/extlink&oid=75031198&loc=d3e14210-108612

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 30
-URI http://asc.fasb.org/extlink&oid=75031198&loc=d3e14172-108612

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 32
-URI http://asc.fasb.org/extlink&oid=75031198&loc=d3e14217-108612

Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 28
-URI http://asc.fasb.org/extlink&oid=75031198&loc=d3e14064-108612

+ Details

Name:	us-gaap_FairValueOptionQuantitativeDisclosuresTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration