XML 88 R73.htm IDEA: XBRL DOCUMENT
v3.20.4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - New Accounting Pronouncements (Details) - USD ($) $ in Thousands | 12 Months Ended |  |  |  |
--- | --- | --- | --- | --- | ---
Dec. 31, 2019 | Dec. 31, 2020 | Jan. 01, 2020 | Dec. 31, 2018 | Dec. 31, 2017
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |  |
Stockholders' equity attributable to parent | $ (907,245) | $ (897,207) |  | $ (945,534) | $ (1,012,308)
Reserve for unfunded loan commitments | 57,649 | 81,030 | $ 57,649 |  |
Allowance for credit losses - unfunded loan commitments |  |  | 4,064 |  |
Commercial real estate |  |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |  |
Reserve for unfunded loan commitments | 61,713 | 84,213 |  | 66,814 | 53,049
Commercial | Commercial and industrial |  |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |  |
Reserve for unfunded loan commitments |  |  | 22,353 |  |
Commercial | Commercial real estate |  |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |  |
Reserve for unfunded loan commitments |  |  | 5,941 |  |
Commercial | Multifamily |  |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |  |
Reserve for unfunded loan commitments |  |  | 11,405 |  |
Commercial | SBA |  |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |  |
Reserve for unfunded loan commitments |  |  | 3,120 |  |
Commercial | Construction |  |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |  |
Reserve for unfunded loan commitments |  |  | 3,906 |  |
Consumer | Single family residential mortgage |  |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |  |
Reserve for unfunded loan commitments |  |  | 10,486 |  |
Consumer | Other consumer |  |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |  |
Reserve for unfunded loan commitments |  |  | 438 |  |
Retained Earnings |  |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |  |
Stockholders' equity attributable to parent | (127,733) | $ (110,179) |  | (140,952) | (144,343)
Impact of ASC 326 Adoption |  |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |  |
Transfer of loans to held-for-sale | 6,400 |  |  |  |
Stockholders' equity attributable to parent | 4,503 |  |  |  |
Reserve for unfunded loan commitments |  |  | 7,609 |  |
Allowance for credit losses - unfunded loan commitments |  |  | (1,226) |  |
Impact of ASC 326 Adoption | Commercial real estate |  |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |  |
Reserve for unfunded loan commitments | 6,383 |  |  | $ 0 | $ 0
Impact of ASC 326 Adoption | Commercial | Commercial and industrial |  |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |  |
Reserve for unfunded loan commitments |  |  | 662 |  |
Impact of ASC 326 Adoption | Commercial | Commercial real estate |  |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |  |
Reserve for unfunded loan commitments |  |  | 4,847 |  |
Impact of ASC 326 Adoption | Commercial | Multifamily |  |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |  |
Reserve for unfunded loan commitments |  |  | 1,809 |  |
Impact of ASC 326 Adoption | Commercial | SBA |  |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |  |
Reserve for unfunded loan commitments |  |  | 388 |  |
Impact of ASC 326 Adoption | Commercial | Construction |  |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |  |
Reserve for unfunded loan commitments |  |  | 103 |  |
Impact of ASC 326 Adoption | Consumer | Single family residential mortgage |  |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |  |
Reserve for unfunded loan commitments |  |  | (420) |  |
Impact of ASC 326 Adoption | Consumer | Other consumer |  |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |  |
Reserve for unfunded loan commitments |  |  | 220 |  |
Impact of ASC 326 Adoption | Retained Earnings |  |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |  |
Stockholders' equity attributable to parent | $ 4,503 |  |  |  |
As Reported Under ASC 326 |  |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |  |
Reserve for unfunded loan commitments |  |  | 65,258 |  |
Allowance for credit losses - unfunded loan commitments |  |  | 2,838 |  |
As Reported Under ASC 326 | Commercial | Commercial and industrial |  |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |  |
Reserve for unfunded loan commitments |  |  | 23,015 |  |
As Reported Under ASC 326 | Commercial | Commercial real estate |  |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |  |
Reserve for unfunded loan commitments |  |  | 10,788 |  |
As Reported Under ASC 326 | Commercial | Multifamily |  |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |  |
Reserve for unfunded loan commitments |  |  | 13,214 |  |
As Reported Under ASC 326 | Commercial | SBA |  |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |  |
Reserve for unfunded loan commitments |  |  | 3,508 |  |
As Reported Under ASC 326 | Commercial | Construction |  |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |  |
Reserve for unfunded loan commitments |  |  | 4,009 |  |
As Reported Under ASC 326 | Consumer | Single family residential mortgage |  |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |  |
Reserve for unfunded loan commitments |  |  | 10,066 |  |
As Reported Under ASC 326 | Consumer | Other consumer |  |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |  |
Reserve for unfunded loan commitments |  |  | $ 658 |  |

X
- Definition Amount of allowance for credit loss on financing receivable. Excludes allowance for financing receivable covered under loss sharing agreement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (c)(1) -URI http://asc.fasb.org/extlink&oid=121611835&loc=SL6953423-111524 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(7)(2)) -URI http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=121599878&loc=SL82895884-210446 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=121599337&loc=SL82919249-210447 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -Subparagraph (f) -URI http://asc.fasb.org/extlink&oid=121599337&loc=SL82919249-210447 + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLosses
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of increase (decrease) in allowance for credit loss on financing receivable. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=121611835&loc=SL6953423-111524 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=121599337&loc=SL82919249-210447 + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLossesPeriodIncreaseDecrease
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of expected credit loss for credit exposure on off-balance-sheet commitment, including but not limited to, loan commitment, standby letter of credit, financial guarantee not accounted for as insurance. Excludes off-balance sheet credit exposure accounted for as insurance and instrument accounted for under derivatives and hedging. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 460 -SubTopic 10 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=121611286&loc=d3e11927-110247 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=121599878&loc=SL82919202-210446 + Details
Name: | us-gaap_OffBalanceSheetCreditLossLiability
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(g)(1)(ii)) -URI http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 4.E) -URI http://asc.fasb.org/extlink&oid=27010918&loc=d3e74512-122707 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(31)) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(29)) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(30)) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 28 -Subparagraph (f) -URI http://asc.fasb.org/extlink&oid=75031198&loc=d3e14064-108612 Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 323 -SubTopic 10 -Section 50 -Paragraph 3 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=114001798&loc=d3e33918-111571 + Details
Name: | us-gaap_StockholdersEquity
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_RealEstateLoanMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivablePortfolioSegmentAxis=us-gaap_CommercialPortfolioSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=banc_CommercialandIndustrialReceivableMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=banc_CommercialMultiFamilyReceivableMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=banc_CommercialSmallBusinessAdministrationReceivableMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_ConstructionLoansMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivablePortfolioSegmentAxis=us-gaap_ConsumerPortfolioSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=banc_ConsumerSingleFamilyResidentialMortgageReceivableMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=banc_OtherConsumerLoansReceivableMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementEquityComponentsAxis=us-gaap_RetainedEarningsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_CumulativeEffectPeriodOfAdoptionAxis=srt_CumulativeEffectPeriodOfAdoptionAdjustmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_CumulativeEffectPeriodOfAdoptionAxis=srt_CumulativeEffectPeriodOfAdoptionAdjustedBalanceMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |