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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 3) (USD $) In Millions, unless otherwise specified |  |  | 12 Months Ended
--- | --- | --- | ---
Dec. 31, 2012 | Dec. 31, 2011 | Dec. 31, 2012 Consumer loans | Dec. 31, 2012 Residential mortgage loans
Allowance for Loan and Lease Losses |  |  |  |
120 days |  |  | 120 days | 120 days
Reserve for unfunded commitments | $ 5.6 | $ 7.3 |  |

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- Definition The amount of unfunded commitments for which the entity is obligated, to those certain investments for which net asset value per share is calculated (including by unit, membership interest, or other equity (ownership interest) unit measure) (alternative investments). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 6A -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=7578670&loc=SL6742756-110258 + Details
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