CAPITAL REQUIREMENTS AND RESTRICTIONS ON RETAINED EARNINGS (Tables)

12 Months Ended

Sep. 30, 2016

CAPITAL REQUIREMENTS AND RESTRICTIONS ON RETAINED EARNINGS [Abstract]

Bank's Actual and Required Capital Amount and Ratios

The table below includes certain non-GAAP financial measures that are used by investors, analysts and bank regulatory agencies to assess the capital position of financial services companies. Management reviews these measures along with other measures of capital as part of its financial analyses and has included this non-GAAP financial information, and the corresponding reconciliation to total equity.



	Company (Actual)				Bank (Actual)				Minimum Requirement For Capital Adequacy Purposes				Minimum Requirement To Be Well Capitalized Under Prompt Corrective Action Provisions
	Amount		Ratio		Amount		Ratio		Amount		Ratio		Amount		Ratio
	(Dollars in Thousands)
September 30, 2016

Tier 1 (core) capital (to adjusted total assets)	$	263,555	8.35	%	$	324,142	10.35	%	$	10,542	4.00	%	$	13,178	5.00	%
Common equity Tier 1 (to risk-weighted assets)	255,543		17.28		324,142		21.95		11,499		4.50		16,610		6.50
Tier 1 (core) capital (to risk-weighted assets)	263,555		17.82		324,142		21.95		15,813		6.00		21,084		8.00
Total qualifying capital (to risk-weighted assets)	342,589		23.17		329,965		22.35		27,407		8.00		34,259		10.00

September 30, 2015

Tangible capital (to tangible assets)	$	224,426	9.36	%	$	213,220	8.89	%	$	8,977	4.00	%	$	11,221	5.00	%
Tier 1 (core) capital (to adjusted total assets)	216,931		19.85		213,220		19.52		9,762		4.50		14,101		6.50
Tier 1 (core) capital (to risk-weighted assets)	224,426		20.54		213,220		19.52		13,466		6.00		17,954		8.00
Total risk based capital (to risk-weighted assets)	230,820		21.12		219,614		20.11		18,466		8.00		23,082		10.00

Reconciliation of Required Capital Amount and Ratios

The following table provides a reconciliation of the amounts included in the table above for the Company.



	Standardized Approach (1) September 30, 2016
	(Dollars in Thousands)

Total equity	$	334,975
Adjustments:
LESS: Goodwill, net of associated deferred tax liabilities	35,713
LESS: Certain other intangible assets	17,352
LESS: Net deferred tax assets from operating loss and tax credit carry-forwards	3,447
LESS: Net unrealized gains (losses) on available-for-sale securities	22,920
Common Equity Tier 1 ⁽¹⁾	255,543
Long-term debt and other instruments qualifying as Tier 1	10,310
LESS: Additional tier 1 capital deductions	2,298
Total Tier 1 capital	263,555
Allowance for loan losses	5,823
Subordinated debentures (net of issuance costs)	73,211
Total qualifying capital	342,589


⁽¹⁾	The Basel III Capital Rules revised the definition of capital, increased minimum capital ratios, and introduced a minimum CET1 ratio. Those changes became effective for the Company on January 1, 2015, and are being fully phased in through the end of 2021. The capital ratios were determined using the Basel III Capital Rules that became effective on January 1, 2015.