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FAIR VALUES OF FINANCIAL INSTRUMENTS (Tables) | 9 Months Ended
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Sep. 30, 2019
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)
September 30, 2019 |  |  |  |  |  |  |  |
Assets |  |  |  |  |  |  |  |
Securities available-for-sale: |  |  |  |  |  |  |  |
SBA loan pools securities |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
U.S. government agency and U.S. government sponsored enterprise residential mortgage-backed securities |  | 40,374 |  |  | — |  |  | 40,374 |  |  | — |
Non-agency residential mortgage-backed securities |  | 277 |  |  | — |  |  | 277 |  |  | — |
Collateralized loan obligations |  | 735,011 |  |  | — |  |  | 735,011 |  |  | — |
Loans held-for-sale, carried at fair value |  | 23,936 |  |  | — |  |  | 3,431 |  |  | 20,505 |
Derivative assets: |  |  |  |  |  |  |  |
Interest rate swaps and caps (1) |  | 4,773 |  |  | — |  |  | 4,773 |  |  | — |
Foreign exchange contracts (1) |  | 36 |  |  | — |  |  | 36 |  |  | — |
Liabilities |  |  |  |  |  |  |  |
Derivative liabilities: |  |  |  |  |  |  |  |
Interest rate swaps and caps (2) |  | 5,198 |  |  | — |  |  | 5,198 |  |  | — |
Interest rate swaps and caps - mortgage-backed securities(3) |  | 325 |  |  | — |  |  | 325 |  |  | — |
Foreign exchange contracts (2) |  | 30 |  |  | — |  |  | 30 |  |  | — |
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 (4) |  | 27,180 |  |  | — |  |  | 2,140 |  |  | 25,040 |
Derivative assets: |  |  |  |  |  |  |  |
Interest rate swaps and caps (1) |  | 1,534 |  |  | — |  |  | 1,534 |  |  | — |
Liabilities |  |  |  |  |  |  |  |
Derivative liabilities: |  |  |  |  |  |  |  |
Interest rate swaps and caps (2) |  | 1,600 |  |  | — |  |  | 1,600 |  |  | — |
(1) | Included in Other assets in the Consolidated Statements of Financial Condition.
(2) | Included in Accrued expenses and Other liabilities in the Consolidated Statements of Financial Condition.
(3) | Included in Securities available-for-sale in the Consolidated Statements of Financial Condition.
(4) | Includes loans held-for-sale carried at fair value of $19.5 million ($2.1 million at Level 2 and $17.4 million at Level 3) of discontinued operations, which are included in Assets of Discontinued Operations in the Consolidated Statements of Financial Condition.
Fair Value Liabilities Measured on a Recurring Basis | The following table presents the Company’s financial assets and liabilities measured at fair value on a recurring basis as of the dates indicated:
|  |  |  | Fair Value Measurement Level
($ 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)
September 30, 2019 |  |  |  |  |  |  |  |
Assets |  |  |  |  |  |  |  |
Securities available-for-sale: |  |  |  |  |  |  |  |
SBA loan pools securities |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
U.S. government agency and U.S. government sponsored enterprise residential mortgage-backed securities |  | 40,374 |  |  | — |  |  | 40,374 |  |  | — |
Non-agency residential mortgage-backed securities |  | 277 |  |  | — |  |  | 277 |  |  | — |
Collateralized loan obligations |  | 735,011 |  |  | — |  |  | 735,011 |  |  | — |
Loans held-for-sale, carried at fair value |  | 23,936 |  |  | — |  |  | 3,431 |  |  | 20,505 |
Derivative assets: |  |  |  |  |  |  |  |
Interest rate swaps and caps (1) |  | 4,773 |  |  | — |  |  | 4,773 |  |  | — |
Foreign exchange contracts (1) |  | 36 |  |  | — |  |  | 36 |  |  | — |
Liabilities |  |  |  |  |  |  |  |
Derivative liabilities: |  |  |  |  |  |  |  |
Interest rate swaps and caps (2) |  | 5,198 |  |  | — |  |  | 5,198 |  |  | — |
Interest rate swaps and caps - mortgage-backed securities(3) |  | 325 |  |  | — |  |  | 325 |  |  | — |
Foreign exchange contracts (2) |  | 30 |  |  | — |  |  | 30 |  |  | — |
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 (4) |  | 27,180 |  |  | — |  |  | 2,140 |  |  | 25,040 |
Derivative assets: |  |  |  |  |  |  |  |
Interest rate swaps and caps (1) |  | 1,534 |  |  | — |  |  | 1,534 |  |  | — |
Liabilities |  |  |  |  |  |  |  |
Derivative liabilities: |  |  |  |  |  |  |  |
Interest rate swaps and caps (2) |  | 1,600 |  |  | — |  |  | 1,600 |  |  | — |
(1) | Included in Other assets in the Consolidated Statements of Financial Condition.
(2) | Included in Accrued expenses and Other liabilities in the Consolidated Statements of Financial Condition.
(3) | Included in Securities available-for-sale in the Consolidated Statements of Financial Condition.
(4) | Includes loans held-for-sale carried at fair value of $19.5 million ($2.1 million at Level 2 and $17.4 million at Level 3) of discontinued operations, which are included in Assets of Discontinued Operations in the Consolidated Statements of Financial Condition.
Reconciliation of Assets Measured at Fair Value on Recurring Basis | The following table presents a reconciliation of assets measured at fair value on a recurring basis using significant unobservable inputs (Level 3), on a consolidated operations basis, for the periods indicated:
|  | Three Months Ended September 30, |  | Nine Months Ended September 30,
($ in thousands) |  | 2019 |  | 2018 |  | 2019 |  | 2018
Loans repurchased from GNMA Loan Pools (1) |  |  |  |  |  |  |  |
Balance at beginning of period |  | $ | 21,075 |  |  | $ | 33,234 |  |  | $ | 25,040 |  |  | $ | 98,940 |
Total gains (losses) (realized/unrealized): |  |  |  |  |  |  |  |
Included in earnings—fair value adjustment |  | 2 |  |  | (22 | ) |  | (1 | ) |  | (276 | )
Additions |  | 406 |  |  | 711 |  |  | 406 |  |  | 28,096 |
Sales, settlements, and other |  | (978 | ) |  | (8,167 | ) |  | (4,940 | ) |  | (101,004 | )
Balance at end of period |  | $ | 20,505 |  |  | $ | 25,756 |  |  | $ | 20,505 |  |  | $ | 25,756 |
(1) 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 zero and $20.9 million, respectively, for the three months ended September 30, 2019 and 2018 and $17.3 million and $32.3 million for the nine months ended September 30, 2019 and 2018 in balance at beginning of period, and zero and $17.7 million, respectively, for both the three and nine months ended September 30, 2019 and 2018 in balance at end of period.
Fair value option of certain assets | The following table presents the fair value and aggregate principal balance of certain assets, on a consolidated operations basis, under the fair value option:
|  | September 30, 2019 |  | December 31, 2018
($ 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 |  | $ | 23,936 |  |  | $ | 24,746 |  |  | $ | (810 | ) |  | $ | 7,690 |  |  | $ | 7,906 |  |  | $ | (216 | )
Non-accrual loans (1) |  | 8,203 |  |  | 8,436 |  |  | (233 | ) |  | 2,427 |  |  | 2,538 |  |  | (111 | )
Loans held-for-sale, carried at fair value in discontinued operations: |  |  |  |  |  |  |  |  |  |  |  |
Total loans |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 19,490 |  |  | $ | 20,027 |  |  | $ | (537 | )
Non-accrual loans (2) |  | — |  |  | — |  |  | — |  |  | 8,430 |  |  | 8,496 |  |  | (66 | )
(1) | Includes loans guaranteed by the U.S. government of $7.2 million and $1.6 million, respectively, at September 30, 2019 and December 31, 2018.
(2) Includes loans guaranteed by the U.S. government of zero and $7.6 million, respectively, at September 30, 2019 and December 31, 2018. The following table presents changes in fair value related to initial measurement and subsequent changes in fair value included in earnings for these assets measured at fair value for the periods indicated:
|  | Three Months Ended September 30, |  | Nine Months Ended September 30,
($ in thousands) |  | 2019 |  | 2018 |  | 2019 |  | 2018
Net gains from fair value changes: |  |  |  |  |  |  |  |
Net gain on sale of loans (continuing operations) |  | $ | 17 |  |  | $ | 11 |  |  | $ | 77 |  |  | $ | 198 |
Net revenue on mortgage banking activities (discontinued operations) |  | — |  |  | 30 |  |  | — |  |  | 127 |
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)
September 30, 2019 |  |  |  |  |  |  |  |
Assets |  |  |  |  |  |  |  |
Impaired loans: |  |  |  |  |  |  |  |
Commercial and industrial |  | $ | 15,690 |  |  | — |  |  | — |  |  | $ | 15,690 |
SBA |  | 1,518 |  |  | — |  |  | — |  |  | 1,518 |
December 31, 2018 |  |  |  |  |  |  |  |
Assets |  |  |  |  |  |  |  |
Impaired loans: |  |  |  |  |  |  |  |
SBA |  | $ | 226 |  |  | — |  |  | — |  |  | $ | 226 |
Schedule of Gains and (Losses) Recognized on Assets Measured at Fair Value on Non-recurring Basis | The following table presents the gain (losses) recognized on assets measured at fair value on a non-recurring basis for the periods indicated:
|  | Three Months Ended September 30, |  | Nine Months Ended September 30,
($ in thousands) |  | 2019 |  | 2018 |  | 2019 |  | 2018
Impaired loans: |  |  |  |  |  |  |  |
Single family residential mortgage |  | $ | — |  |  | $ | — |  |  | $ | (490 | ) |  | $ | (115 | )
Commercial and industrial |  | — |  |  | (219 | ) |  | — |  |  | (511 | )
SBA |  | — |  |  | 1 |  |  | (46 | ) |  | (379 | )
Other consumer |  | — |  |  | — |  |  | (88 | ) |  | (141 | )
Carrying Amounts and Estimated Fair Values of Financial Instruments | nts 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
September 30, 2019 |  |  |  |  |  |  |  |  |  |
Financial assets |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 526,874 |  |  | $ | 526,874 |  |  | $ | — |  |  | $ | — |  |  | $ | 526,874 |
Securities available-for-sale |  | 775,662 |  |  | — |  |  | 775,662 |  |  | — |  |  | 775,662 |
Federal Home Loan Bank and other bank stock |  | 71,679 |  |  | — |  |  | 71,679 |  |  | — |  |  | 71,679 |
Loans held-for-sale, carried at fair value |  | 23,936 |  |  | — |  |  | 3,431 |  |  | 20,505 |  |  | 23,936 |
Loans receivable, net of ALLL |  | 6,320,332 |  |  | — |  |  | — |  |  | 6,280,331 |  |  | 6,280,331 |
Accrued interest receivable |  | 27,598 |  |  | 27,598 |  |  | — |  |  | — |  |  | 27,598 |
Derivative assets |  | 4,809 |  |  | — |  |  | 4,809 |  |  | — |  |  | 4,809 |
Financial liabilities |  |  |  |  |  |  |  |  |  |
Deposits |  | 5,770,058 |  |  | — |  |  | — |  |  | 5,700,325 |  |  | 5,700,325 |
Advances from Federal Home Loan Bank |  | 1,650,000 |  |  | — |  |  | 1,681,331 |  |  | — |  |  | 1,681,331 |
Long term debt |  | 173,339 |  |  | — |  |  | 182,457 |  |  | — |  |  | 182,457 |
Derivative liabilities |  | 5,553 |  |  | — |  |  | 5,553 |  |  | — |  |  | 5,553 |
Accrued interest payable |  | 9,112 |  |  | 9,112 |  |  | — |  |  | — |  |  | 9,112 |
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 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 |
(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.

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