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Significant Accounting Policies and Basis of Presentation (Tables)

3 Months Ended

Mar. 31, 2020

Accounting Policies [Abstract]

Schedule of New Accounting Pronouncements and Changes in Accounting Principles

The following table illustrates the impact of adopting ASC 326:

(amounts in thousands)

						Pre-ASC 326 Adoption						Impact of ASC 326 Adoption						As Reported Under ASC 326
Assets
Loans receivable, mortgage warehouse, at fair value						$	2,245,758					$	—					$	2,245,758
Loans and leases receivable
Multi-family						1,907,331						7						1,907,338
Commercial and industrial						1,891,152						3						1,891,155
Commercial real estate owner occupied						551,948						100						552,048
Commercial real estate non-owner occupied						1,222,772						41						1,222,813
Construction						117,617						—						117,617
Total commercial loans and leases receivable						5,690,820						151						5,690,971
Residential real estate						382,634						32						382,666
Manufactured housing						71,359						37						71,396
Other consumer						1,174,175						12						1,174,187
Total consumer loans receivable						1,628,168						81						1,628,249
Loans and leases receivable						7,318,988						232						7,319,220
Allowance for credit losses on loans and leases						(56,379)						(79,829)						(136,208)
Total loans and leases receivable, net of allowance for credit losses on loans and leases						9,508,367						(79,596)						9,428,771
Liabilities
Allowance for credit losses on lending-related commitments						49						3,388						3,437
Net deferred tax (asset) liability						11,740						(21,510)						(9,770)
Equity
Retained earnings						$	381,519					$	(61,475)					$	320,044

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- Definition

Tabular disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22499-107794

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section 45
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=116846552&loc=d3e765-108305

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.10-01.(b)(6))
-URI http://asc.fasb.org/extlink&oid=27015980&loc=d3e46468-122699

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
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-URI http://asc.fasb.org/extlink&oid=116846552&loc=d3e725-108305

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22583-107794

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