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Loans Receivable and Allowance for Loan Losses (Tables) | 12 Months Ended
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Dec. 31, 2017
Receivables [Abstract] |
Schedule of Loans Receivable | The following table presents loans receivable as of December 31, 2017 and 2016:
| December 31,
| 2017 |  | 2016
(amounts in thousands) | (As Restated) |  | (As Restated)
Loans receivable, mortgage warehouse, at fair value | $ | 1,793,408 |  |  | $ | 2,116,815 |
Loans receivable: |  |  |
Commercial: |  |  |
Multi-family | 3,502,381 |  |  | 3,214,999 |
Commercial and industrial (includes owner occupied commercial real estate) | 1,633,818 |  |  | 1,382,343 |
Commercial real estate non-owner occupied | 1,218,719 |  |  | 1,193,715 |
Construction | 85,393 |  |  | 64,789 |
Total commercial loans receivable | 6,440,311 |  |  | 5,855,846 |
Consumer: |  |  |
Residential real estate | 234,090 |  |  | 193,502 |
Manufactured housing | 90,227 |  |  | 101,730 |
Other | 3,547 |  |  | 3,483 |
Total consumer loans receivable | 327,864 |  |  | 298,715 |
Loans receivable | 6,768,175 |  |  | 6,154,561 |
Deferred costs and unamortized premiums, net | 83 |  |  | 76 |
Allowance for loan losses | (38,015 | ) |  | (37,315 | )
Total loans receivable, net of allowance for loan losses | $ | 8,523,651 |  |  | $ | 8,234,137 |
Loans Receivable by Class and Performance Status | The following tables summarize loans receivable by loan type and performance status as of December 31, 2017 and 2016:
| December 31, 2017
| 30-89 Days Past Due (1) |  | 90 Or More Days Past Due (1) |  | Total Past Due Still Accruing (1) |  | Non- Accrual |  | Current (2) |  | Purchased Credit- Impaired Loans (3) |  | Total Loans (4)
(amounts in thousands) |  |  |  |  |  |  |  |  |  |  |  |  |
Multi-family | $ | 4,900 |  |  | $ | — |  |  | $ | 4,900 |  |  | $ | — |  |  | $ | 3,495,600 |  |  | $ | 1,881 |  |  | $ | 3,502,381 |
Commercial and industrial | 103 |  |  | — |  |  | 103 |  |  | 17,392 |  |  | 1,130,831 |  |  | 764 |  |  | 1,149,090 |
Commercial real estate - owner occupied | 202 |  |  | — |  |  | 202 |  |  | 1,453 |  |  | 472,501 |  |  | 10,572 |  |  | 484,728 |
Commercial real estate - non-owner occupied | 93 |  |  | — |  |  | 93 |  |  | 160 |  |  | 1,213,216 |  |  | 5,250 |  |  | 1,218,719 |
Construction | — |  |  | — |  |  | — |  |  | — |  |  | 85,393 |  |  | — |  |  | 85,393 |
Residential real estate | 7,628 |  |  | — |  |  | 7,628 |  |  | 5,420 |  |  | 215,361 |  |  | 5,681 |  |  | 234,090 |
Manufactured housing (5) | 4,028 |  |  | 2,743 |  |  | 6,771 |  |  | 1,959 |  |  | 78,946 |  |  | 2,551 |  |  | 90,227 |
Other consumer | 116 |  |  | — |  |  | 116 |  |  | 31 |  |  | 3,184 |  |  | 216 |  |  | 3,547 |
Total | $ | 17,070 |  |  | $ | 2,743 |  |  | $ | 19,813 |  |  | $ | 26,415 |  |  | $ | 6,695,032 |  |  | $ | 26,915 |  |  | $ | 6,768,175 |
| December 31, 2016
| 30-89 Days Past Due (1) |  | 90 Or More Days Past Due (1) |  | Total Past Due Still Accruing (1) |  | Non- Accrual |  | Current (2) |  | Purchased- Credit- Impaired Loans (3) |  | Total Loans (4)
(amounts in thousands) |  |
Multi-family | $ | 12,573 |  |  | $ | — |  |  | $ | 12,573 |  |  | $ | — |  |  | $ | 3,200,322 |  |  | $ | 2,104 |  |  | $ | 3,214,999 |
Commercial and industrial | 350 |  |  | — |  |  | 350 |  |  | 8,443 |  |  | 978,881 |  |  | 1,037 |  |  | 988,711 |
Commercial real estate - owner occupied | 137 |  |  | — |  |  | 137 |  |  | 2,039 |  |  | 379,227 |  |  | 12,229 |  |  | 393,632 |
Commercial real estate - non-owner occupied | — |  |  | — |  |  | — |  |  | 2,057 |  |  | 1,185,331 |  |  | 6,327 |  |  | 1,193,715 |
Construction | — |  |  | — |  |  | — |  |  | — |  |  | 64,789 |  |  | — |  |  | 64,789 |
Residential real estate | 4,417 |  |  | — |  |  | 4,417 |  |  | 2,959 |  |  | 178,559 |  |  | 7,567 |  |  | 193,502 |
Manufactured housing (5) | 3,761 |  |  | 2,813 |  |  | 6,574 |  |  | 2,236 |  |  | 89,850 |  |  | 3,070 |  |  | 101,730 |
Other consumer | 12 |  |  | — |  |  | 12 |  |  | 58 |  |  | 3,177 |  |  | 236 |  |  | 3,483 |
Total | $ | 21,250 |  |  | $ | 2,813 |  |  | $ | 24,063 |  |  | $ | 17,792 |  |  | $ | 6,080,136 |  |  | $ | 32,570 |  |  | $ | 6,154,561 |
(1) | Includes past-due loans that are accruing interest because collection is considered probable.
(2) | Loans where next payment due is less than 30 days from the report date.
(3) | Purchased credit-impaired loans aggregated into a pool are accounted for as a single asset with a single composite interest rate and an aggregate expectation of cash flows, and the past-due status of the pools, or that of the individual loans within the pools, is not meaningful. Because of the credit-impaired nature of the loans, the loans are recorded at a discount reflecting estimated future cash flows and Customers recognizes interest income on each pool of loans reflecting the estimated yield and passage of time. Such loans are considered to be performing. Purchased credit-impaired loans that are not in pools accrete interest when the timing and amount of their expected cash flows are reasonably estimable and are reported as performing loans.
(4) | Amounts exclude deferred costs and fees, unamortized premiums and unaccreted discounts and the allowance for loan losses.
(5) | Manufactured housing loans purchased in 2010 are supported by cash reserves held at Customers that are used to fund past-due payments when the loan becomes 90 days or more delinquent. Subsequent purchases are subject to varying provisions in the event of borrowers’ delinquencies.
Schedule of Allowance for Loan Losses | The changes in the allowance for loan losses for the years ended December 31, 2017 and 2016, and the loans and allowance for loan losses by loan type based on impairment-evaluation method are presented in the tables below. The amounts presented for the provision for loan losses below do not include the effect of changes to estimated benefits resulting from the FDIC loss share arrangements for the covered loans for periods prior to the termination of the FDIC loss sharing arrangements.
Twelve Months Ended December 31, 2017 | Multi-family |  | Commercial and Industrial |  | Commercial Real Estate Owner Occupied |  | Commercial Real Estate Non-Owner Occupied |  | Construction |  | Residential Real Estate |  | Manufactured Housing |  | Other Consumer |  | Total
(amounts in thousands) |
Allowance for loan losses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending Balance, December 31, 2016 | $ | 11,602 |  |  | $ | 11,050 |  |  | $ | 2,183 |  |  | $ | 7,894 |  |  | $ | 840 |  |  | $ | 3,342 |  |  | $ | 286 |  |  | $ | 118 |  |  | $ | 37,315 |
Charge-offs | — |  |  | (4,157 | ) |  | (731 | ) |  | (486 | ) |  | — |  |  | (415 | ) |  | — |  |  | (1,338 | ) |  | (7,127 | )
Recoveries | — |  |  | 676 |  |  | 9 |  |  | — |  |  | 164 |  |  | 72 |  |  | — |  |  | 138 |  |  | 1,059 |
Provision for loan losses | 566 |  |  | 3,349 |  |  | 1,771 |  |  | 29 |  |  | (25 | ) |  | (70 | ) |  | (106 | ) |  | 1,254 |  |  | 6,768 |
Ending Balance, December 31, 2017 | $ | 12,168 |  |  | $ | 10,918 |  |  | $ | 3,232 |  |  | $ | 7,437 |  |  | $ | 979 |  |  | $ | 2,929 |  |  | $ | 180 |  |  | $ | 172 |  |  | $ | 38,015 |
Loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment | $ | — |  |  | $ | 17,461 |  |  | $ | 1,448 |  |  | $ | 160 |  |  | $ | — |  |  | $ | 9,247 |  |  | $ | 10,089 |  |  | $ | 30 |  |  | $ | 38,435 |
Collectively evaluated for impairment | 3,500,500 |  |  | 1,130,865 |  |  | 472,708 |  |  | 1,213,309 |  |  | 85,393 |  |  | 219,162 |  |  | 77,587 |  |  | 3,301 |  |  | 6,702,825 |
Loans acquired with credit deterioration | 1,881 |  |  | 764 |  |  | 10,572 |  |  | 5,250 |  |  | — |  |  | 5,681 |  |  | 2,551 |  |  | 216 |  |  | 26,915 |
| $ | 3,502,381 |  |  | $ | 1,149,090 |  |  | $ | 484,728 |  |  | $ | 1,218,719 |  |  | $ | 85,393 |  |  | $ | 234,090 |  |  | $ | 90,227 |  |  | $ | 3,547 |  |  | $ | 6,768,175 |
Allowance for loan losses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment | $ | — |  |  | $ | 650 |  |  | $ | 642 |  |  | $ | — |  |  | $ | — |  |  | $ | 155 |  |  | $ | 4 |  |  | $ | — |  |  | $ | 1,451 |
Collectively evaluated for impairment | 12,168 |  |  | 9,804 |  |  | 2,580 |  |  | 4,630 |  |  | 979 |  |  | 2,177 |  |  | 82 |  |  | 117 |  |  | 32,537 |
Loans acquired with credit deterioration | — |  |  | 464 |  |  | 10 |  |  | 2,807 |  |  | — |  |  | 597 |  |  | 94 |  |  | 55 |  |  | 4,027 |
| $ | 12,168 |  |  | $ | 10,918 |  |  | $ | 3,232 |  |  | $ | 7,437 |  |  | $ | 979 |  |  | $ | 2,929 |  |  | $ | 180 |  |  | $ | 172 |  |  | $ | 38,015 |
Twelve Months Ended December 31, 2016 | Multi-family |  | Commercial and Industrial |  | Commercial Real Estate Owner Occupied |  | Commercial Real Estate Non-Owner Occupied |  | Construction |  | Residential Real Estate |  | Manufactured Housing |  | Other Consumer |  | Total
(amounts in thousands) |
Allowance for loan losses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending Balance, December 31, 2015 | $ | 12,016 |  |  | $ | 8,864 |  |  | $ | 1,348 |  |  | $ | 8,420 |  |  | $ | 1,074 |  |  | $ | 3,298 |  |  | $ | 494 |  |  | $ | 133 |  |  | $ | 35,647 |
Charge-offs | — |  |  | (2,920 | ) |  | (27 | ) |  | (140 | ) |  | — |  |  | (493 | ) |  | — |  |  | (825 | ) |  | (4,405 | )
Recoveries | — |  |  | 381 |  |  | — |  |  | 130 |  |  | 1,854 |  |  | 367 |  |  | — |  |  | 11 |  |  | 2,743 |
Provision for loan losses | (414 | ) |  | 4,725 |  |  | 862 |  |  | (516 | ) |  | (2,088 | ) |  | 170 |  |  | (208 | ) |  | 799 |  |  | 3,330 |
Ending Balance, December 31, 2016 | $ | 11,602 |  |  | $ | 11,050 |  |  | $ | 2,183 |  |  | $ | 7,894 |  |  | $ | 840 |  |  | $ | 3,342 |  |  | $ | 286 |  |  | $ | 118 |  |  | $ | 37,315 |
Loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment | $ | — |  |  | $ | 8,516 |  |  | $ | 2,050 |  |  | $ | 2,151 |  |  | $ | — |  |  | $ | 6,972 |  |  | $ | 9,665 |  |  | $ | 57 |  |  | $ | 29,411 |
Collectively evaluated for impairment | 3,212,895 |  |  | 979,158 |  |  | 379,353 |  |  | 1,185,237 |  |  | 64,789 |  |  | 178,963 |  |  | 88,995 |  |  | 3,190 |  |  | 6,092,580 |
Loans acquired with credit deterioration | 2,104 |  |  | 1,037 |  |  | 12,229 |  |  | 6,327 |  |  | — |  |  | 7,567 |  |  | 3,070 |  |  | 236 |  |  | 32,570 |
| $ | 3,214,999 |  |  | $ | 988,711 |  |  | $ | 393,632 |  |  | $ | 1,193,715 |  |  | $ | 64,789 |  |  | $ | 193,502 |  |  | $ | 101,730 |  |  | $ | 3,483 |  |  | $ | 6,154,561 |
Allowance for loan losses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment | $ | — |  |  | $ | 1,024 |  |  | $ | 287 |  |  | $ | 14 |  |  | $ | — |  |  | $ | 35 |  |  | $ | — |  |  | $ | — |  |  | $ | 1,360 |
Collectively evaluated for impairment | 11,602 |  |  | 9,686 |  |  | 1,896 |  |  | 4,626 |  |  | 772 |  |  | 2,414 |  |  | 88 |  |  | 60 |  |  | 31,144 |
Loans acquired with credit deterioration | — |  |  | 340 |  |  | — |  |  | 3,254 |  |  | 68 |  |  | 893 |  |  | 198 |  |  | 58 |  |  | 4,811 |
| $ | 11,602 |  |  | $ | 11,050 |  |  | $ | 2,183 |  |  | $ | 7,894 |  |  | $ | 840 |  |  | $ | 3,342 |  |  | $ | 286 |  |  | $ | 118 |  |  | $ | 37,315 |
Summary of Impaired Loans | Purchased credit-impaired loans are considered to be performing and are not included in the tables below.
| December 31, 2017 |  | Twelve Months Ended December 31, 2017
| Recorded Investment Net of Charge Offs |  | Unpaid Principal Balance |  | Related Allowance |  | Average Recorded Investment |  | Interest Income Recognized
(amounts in thousands) |
With no recorded allowance |  |  |  |  |  |  |  |  |
Commercial and industrial | $ | 9,138 |  |  | $ | 9,287 |  |  | $ | — |  |  | $ | 8,865 |  |  | $ | 214 |
Commercial real estate - owner occupied | 806 |  |  | 806 |  |  | — |  |  | 1,439 |  |  | 70 |
Commercial real estate - non-owner occupied | 160 |  |  | 272 |  |  | — |  |  | 898 |  |  | 2 |
Other consumer | 30 |  |  | 30 |  |  | — |  |  | 51 |  |  | — |
Residential real estate | 3,628 |  |  | 3,801 |  |  | — |  |  | 4,617 |  |  | 24 |
Manufactured housing | 9,865 |  |  | 9,865 |  |  | — |  |  | 10,003 |  |  | 558 |
With an allowance recorded |  |  |  |  |  |  |  |  |
Commercial and industrial | 8,323 |  |  | 8,506 |  |  | 650 |  |  | 5,984 |  |  | 230 |
Commercial real estate - owner occupied | 642 |  |  | 642 |  |  | 642 |  |  | 882 |  |  | — |
Residential real estate | 5,619 |  |  | 5,656 |  |  | 155 |  |  | 3,307 |  |  | 187 |
Manufactured housing | 224 |  |  | 224 |  |  | 4 |  |  | 131 |  |  | 8 |
Total | $ | 38,435 |  |  | $ | 39,089 |  |  | $ | 1,451 |  |  | $ | 36,177 |  |  | $ | 1,293 |
| December 31, 2016 |  | Twelve Months Ended December 31, 2016 |  | Twelve Months Ended December 31, 2015
| Recorded Investment Net of Charge Offs |  | Unpaid Principal Balance |  | Related Allowance |  | Average Recorded Investment |  | Interest Income Recognized |  | Average Recorded Investment |  | Interest Income Recognized
(amounts in thousands) |  |  |  |  |
With no recorded allowance |  |  |  |  |  |  |  |  |  |  |  |  |
Multi-family | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 964 |  |  | $ | 53 |  |  | $ | 267 |  |  | $ | 24 |
Commercial and industrial | 2,396 |  |  | 3,430 |  |  | — |  |  | 15,424 |  |  | 804 |  |  | 8,543 |  |  | 891 |
Commercial real estate - owner occupied | 1,210 |  |  | 1,210 |  |  | — |  |  | 7,963 |  |  | 426 |  |  | 6,526 |  |  | 454 |
Commercial real estate - non-owner occupied | 2,002 |  |  | 2,114 |  |  |  |  | 5,265 |  |  | 155 |  |  | 6,605 |  |  | 648 |
Construction | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 749 |  |  | — |
Other consumer | 57 |  |  | 57 |  |  | — |  |  | 47 |  |  | — |  |  | 42 |  |  | 1 |
Residential real estate | 6,682 |  |  | 6,749 |  |  | — |  |  | 4,567 |  |  | 120 |  |  | 2,254 |  |  | 86 |
Manufactured housing | 9,665 |  |  | 9,665 |  |  | — |  |  | 8,961 |  |  | 465 |  |  | 5,433 |  |  | 368 |
With an allowance recorded |  |  |  |  |  |  |  |  |  |  |  |  |
Multi-family | — |  |  | — |  |  | — |  |  | 232 |  |  | — |  |  | — |  |  | — |
Commercial and industrial | 6,120 |  |  | 6,120 |  |  | 1,024 |  |  | 7,028 |  |  | 436 |  |  | 9,331 |  |  | 191 |
Commercial real estate - owner occupied | 840 |  |  | 840 |  |  | 287 |  |  | 173 |  |  | — |  |  | 15 |  |  | 1 |
Commercial real estate - non-owner occupied | 149 |  |  | 204 |  |  | 14 |  |  | 380 |  |  | — |  |  | 817 |  |  | 12 |
Other consumer | — |  |  | — |  |  | — |  |  | 29 |  |  | — |  |  | 83 |  |  | — |
Residential real estate | 290 |  |  | 303 |  |  | 35 |  |  | 395 |  |  | — |  |  | 426 |  |  | 2 |
Total | $ | 29,411 |  |  | $ | 30,692 |  |  | $ | 1,360 |  |  | $ | 51,428 |  |  | $ | 2,459 |  |  | $ | 41,091 |  |  | $ | 2,678 |
Analysis of Loans Modified in Troubled Debt Restructuring by Type of Concession | The following table presents loans modified in a troubled debt restructuring by type of concession for the years ended December 31, 2017, 2016 and 2015. There were no modifications that involved forgiveness of debt.
| For the Years Ended December 31,
| 2017 |  | 2016 |  | 2015
| Number of Loans |  | Recorded Investment |  | Number of Loans |  | Recorded Investment |  | Number of Loans |  | Recorded Investment
(dollars in thousands) |  |  |  |  |
Extensions of maturity | 5 |  |  | $ | 6,497 |  |  | 3 |  |  | $ | 1,995 |  |  | 1 |  |  | $ | 183 |
Interest-rate reductions | 35 |  |  | 1,574 |  |  | 61 |  |  | 4,621 |  |  | 161 |  |  | 7,274 |
Total | 40 |  |  | $ | 8,071 |  |  | 64 |  |  | $ | 6,616 |  |  | 162 |  |  | $ | 7,457 |
Summary of Loans and Leases Modified in Troubled Debt Restructurings and Recorded Investments | The following table presents total TDRs based on loan type and accrual status at December 31, 2017, 2016, and 2015. Nonaccrual TDRs are included in the reported amount of total non-accrual loans.
| December 31, |
| 2017 |  | 2016 |  | 2015
| Accruing TDRs | Nonaccrual TDRs | Total |  | Accruing TDRs | Nonaccrual TDRs | Total |  | Accruing TDRs | Nonaccrual TDRs | Total
(amounts in thousands) |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial | $ | 63 |  | $ | 5,939 |  | $ | 6,002 |  |  | $ | 73 |  | $ | 146 |  | $ | 219 |  |  | $ | 27 |  | $ | 518 |  | $ | 545 |
Commercial real estate owner occupied | — |  | — |  | — |  |  | 12 |  | — |  | 12 |  |  | — |  | — |  | — |
Commercial real estate non-owner occupied | — |  | — |  | — |  |  | — |  | 1,945 |  | 1,945 |  |  | — |  | 204 |  | 204 |
Manufactured housing | 8,130 |  | 1,766 |  | 9,896 |  |  | 7,429 |  | 2,072 |  | 9,501 |  |  | 5,911 |  | 2,389 |  | 8,300 |
Residential real estate | 3,828 |  | 703 |  | 4,531 |  |  | 4,012 |  | 707 |  | 4,719 |  |  | 2,332 |  | 61 |  | 2,393 |
Total TDRs | $ | 12,021 |  | $ | 8,408 |  | $ | 20,429 |  |  | $ | 11,526 |  | $ | 4,870 |  | $ | 16,396 |  |  | $ | 8,270 |  | $ | 3,172 |  | $ | 11,442 |
The following table provides, by loan type, the number of loans modified in troubled debt restructurings and the related recorded investment for the years ended December 31, 2017, 2016 and 2015.
| For the Years Ended December 31,
| 2017 |  | 2016 |  | 2015
| Number of Loans |  | Recorded Investment |  | Number of Loans |  | Recorded Investment |  | Number of Loans |  | Recorded Investment
(dollars in thousands) |  |  |  |  |  |  |
Commercial and industrial | 4 |  |  | $ | 6,437 |  |  | 1 |  |  | $ | 76 |  |  | 3 |  |  | $ | 791 |
Commercial real estate non-owner occupied | — |  |  | — |  |  | 1 |  |  | 1,844 |  |  | 1 |  |  | 211 |
Manufactured housing | 36 |  |  | 1,634 |  |  | 58 |  |  | 2,286 |  |  | 156 |  |  | 6,251 |
Residential real estate | — |  |  | — |  |  | 4 |  |  | 2,410 |  |  | 2 |  |  | 204 |
Total loans | 40 |  |  | $ | 8,071 |  |  | 64 |  |  | $ | 6,616 |  |  | 162 |  |  | $ | 7,457 |
Changes in Accretable Discount Related to Purchased Credit Impaired Loans | The changes in accretable yield related to purchased credit-impaired loans for the years ended December 31, 2017, 2016 and 2015, were as follows:
| For the Years Ended December 31,
| 2017 |  | 2016 |  | 2015
(amounts in thousands) |
Accretable yield balance as of December 31, | $ | 10,202 |  |  | $ | 12,947 |  |  | $ | 17,606 |
Accretion to interest income | (1,673 | ) |  | (3,760 | ) |  | (2,299 | )
Reclassification from nonaccretable difference and disposals, net | (704 | ) |  | 1,015 |  |  | (2,360 | )
Accretable yield balance as of December 31, | $ | 7,825 |  |  | $ | 10,202 |  |  | $ | 12,947 |
Schedule of Changes in Allowance for Loans Losses | The following table presents changes in the allowance for loans losses and the FDIC loss sharing receivable, including the effect of the estimated Clawback liability for the years ended December 31, 2017, 2016 and 2015.
| Allowance for Loan Losses For the Years Ended December 31,
| 2017 |  | 2016 |  | 2015
(amounts in thousands) |
Ending balance as of December 31, | $ | 37,315 |  |  | $ | 35,647 |  |  | $ | 30,932 |
Provision for loan losses (1) | 6,768 |  |  | 3,330 |  |  | 16,694 |
Charge-offs | (7,127 | ) |  | (4,405 | ) |  | (13,412 | )
Recoveries | 1,059 |  |  | 2,743 |  |  | 1,433 |
Ending balance as of December 31, | $ | 38,015 |  |  | $ | 37,315 |  |  | $ | 35,647 |
Schedule of FDIC Loss Sharing Receivable |
| FDIC Loss Sharing Receivable For the Years Ended December 31,
| 2017 |  | 2016 |  | 2015
(amounts in thousands) |
Ending balance as of December 31, | $ | — |  |  | $ | (2,083 | ) |  | $ | 2,320 |
Increased (decreased) estimated cash flows (2) | — |  |  | 289 |  |  | (3,872 | )
Increased estimated cash flows from covered OREO (a) | — |  |  | — |  |  | 3,138 |
Other activity, net (b) | — |  |  | (255 | ) |  | 248 |
Cash payments to (receipts from) the FDIC | — |  |  | 2,049 |  |  | (3,917 | )
Ending balance as of December 31, | $ | — |  |  | $ | — |  |  | $ | (2,083 | )
(1) Provision for loan losses | $ | 6,768 |  |  | $ | 3,330 |  |  | $ | 16,694 |
(2) Effect attributable to FDIC loss sharing agreements | — |  |  | (289 | ) |  | 3,872 |
Net amount reported as provision for loan losses | $ | 6,768 |  |  | $ | 3,041 |  |  | $ | 20,566 |
(a) Recorded as a reduction to Other real estate owned expense (a component of non-interest expense). (b) Includes external costs, such as legal fees, real estate taxes and appraisal expenses, that qualified for reimbursement under the loss sharing agreements.
Credit Quality Tables | The following table presents the credit ratings as of December 31, 2017 and 2016, for the loans receivable portfolio.
| December 31, 2017
| Multi-family |  | Commercial and Industrial |  | Commercial Real Estate Owner Occupied |  | Commercial Real Estate Non-Owner Occupied |  | Construction |  | Residential Real Estate |  | Manufactured Housing |  | Other Consumer |  | Total (3)
(amounts in thousands) |  |  |
Pass/Satisfactory | $ | 3,438,554 |  |  | $ | 1,118,889 |  |  | $ | 471,826 |  |  | $ | 1,185,933 |  |  | $ | 85,393 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 6,300,595 |
Special Mention | 53,873 |  |  | 7,652 |  |  | 5,987 |  |  | 31,767 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 99,279 |
Substandard | 9,954 |  |  | 22,549 |  |  | 6,915 |  |  | 1,019 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 40,437 |
Performing (1) | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 221,042 |  |  | 81,497 |  |  | 3,400 |  |  | 305,939 |
Non-performing (2) | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 13,048 |  |  | 8,730 |  |  | 147 |  |  | 21,925 |
Total | $ | 3,502,381 |  |  | $ | 1,149,090 |  |  | $ | 484,728 |  |  | $ | 1,218,719 |  |  | $ | 85,393 |  |  | $ | 234,090 |  |  | $ | 90,227 |  |  | $ | 3,547 |  |  | $ | 6,768,175 |
| December 31, 2016
| Multi-family |  | Commercial and Industrial |  | Commercial Real Estate Owner Occupied |  | Commercial Real Estate Non-Owner Occupied |  | Construction |  | Residential Real Estate |  | Manufactured Housing |  | Other Consumer |  | Total (3)
(amounts in thousands) |  |  |
Pass/Satisfactory | $ | 3,198,290 |  |  | $ | 954,846 |  |  | $ | 375,919 |  |  | $ | 1,175,850 |  |  | $ | 50,291 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 5,755,196 |
Special Mention | — |  |  | 19,552 |  |  | 12,065 |  |  | 10,824 |  |  | 14,498 |  |  | — |  |  | — |  |  | — |  |  | 56,939 |
Substandard | 16,709 |  |  | 14,313 |  |  | 5,648 |  |  | 7,041 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 43,711 |
Performing (1) | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 189,919 |  |  | 92,920 |  |  | 3,413 |  |  | 286,252 |
Non-performing (2) | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 3,583 |  |  | 8,810 |  |  | 70 |  |  | 12,463 |
Total | $ | 3,214,999 |  |  | $ | 988,711 |  |  | $ | 393,632 |  |  | $ | 1,193,715 |  |  | $ | 64,789 |  |  | $ | 193,502 |  |  | $ | 101,730 |  |  | $ | 3,483 |  |  | $ | 6,154,561 |
(1)

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