XML 101 R91.htm IDEA: XBRL DOCUMENT v3.21.2

VARIABLE INTEREST ENTITIES - Balances and Activity in Affordable Housing Partnerships (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Variable Interest Entity [Line Items]
Fundings			$ 6,320	$ 17,346
Variable Interest Entity, Not Primary Beneficiary
Variable Interest Entity [Line Items]
Maximum loss exposure			27,977
Maximum loss exposure	$ 25,196		25,196
Income tax credits recognized	(491)	$ (185)	280	111
Affordable Housing Fund Investment
Variable Interest Entity [Line Items]
Unfunded commitment	12,600		12,600
Affordable Housing Fund Investment | Variable Interest Entity, Not Primary Beneficiary
Variable Interest Entity [Line Items]
Maximum loss exposure			43,209
Aggregate funding commitment	61,278		61,278		$ 61,278
Total amount funded	48,718		48,718		42,991
Unfunded commitment	12,560		12,560		$ 18,287
Maximum loss exposure	40,095		40,095
Fundings	3,563	1,602	5,727	15,473
Proportional amortization recognized	1,051	1,724	3,114	4,019
Income tax credits recognized	$ 1,155	$ 1,007	$ 3,466	$ 3,215

X

- Definition

Alternative Investments, Unfunded Investment Commitments

+ References

No definition available.

+ Details

Name:	banc_AlternativeInvestmentsUnfundedInvestmentCommitments
Namespace Prefix:	banc_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Variable Interest Entity, Funding Investment Commitment

+ References

No definition available.

+ Details

Name:	banc_VariableInterestEntityFundingInvestmentCommitment
Namespace Prefix:	banc_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Variable Interest Entity, Funding Investment Commitment, Amount Funded

+ References

No definition available.

+ Details

Name:	banc_VariableInterestEntityFundingInvestmentCommitmentAmountFunded
Namespace Prefix:	banc_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Amount of amortization expense of investment in qualified affordable housing projects.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 323
-SubTopic 740
-Section 50
-Paragraph 2
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=116633289&loc=SL49122993-202985

+ Details

Name:	us-gaap_AmortizationMethodQualifiedAffordableHousingProjectInvestmentsAmortization
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to investment tax credit.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32687-109319

+ Details

Name:	us-gaap_IncomeTaxReconciliationTaxCreditsInvestment
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

The cash outflow associated with the purchase of or advances to an equity method investments, which are investments in joint ventures and entities in which the entity has an equity ownership interest normally of 20 to 50 percent and exercises significant influence.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 13
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=123570139&loc=d3e3213-108585

+ Details

Name:	us-gaap_PaymentsToAcquireEquityMethodInvestments
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

The reporting entity's maximum amount of exposure to loss as a result of its involvement with the Variable Interest Entity (VIE).

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 50
-Paragraph 6
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=123419778&loc=d3e5747-111685

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 50
-Paragraph 4
-Subparagraph b
-URI http://asc.fasb.org/extlink&oid=123419778&loc=d3e5728-111685

+ Details

Name:	us-gaap_VariableInterestEntityEntityMaximumLossExposureAmount
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

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_VariableInterestEntityLineItems
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Details

Name:	srt_ConsolidatedEntitiesAxis=us-gaap_VariableInterestEntityNotPrimaryBeneficiaryMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_InvestmentTypeAxis=banc_AffordableHousingFundInvestmentMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: