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Accounting for Investments in Qualified Affordable Housing Projects (Tables) | 12 Months Ended
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Dec. 31, 2014
Accounting Changes and Error Corrections [Abstract] |
Summary of Change in Accounting Principle on Balance Sheets | Hanmi Financial Corporations and Subsidiaries Consolidated Balance Sheet
|  | As of December 31, 2013 |
|  | As Previously Reported |  |  | Effect of Change in Accounting Principle |  |  | As Adjusted |
|  | (In thousands) |
Assets |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 179,357 |  |  | $ | — |  |  | $ | 179,357 |
Securities available for sale |  |  | 530,926 |  |  |  | — |  |  |  | 530,926 |
Loans receivable |  |  | 2,177,498 |  |  |  | — |  |  |  | 2,177,498 |
Deferred tax assets |  |  | 51,767 |  |  |  | 121 |  |  |  | 51,888 |
Current tax assets |  |  | 11,769 |  |  |  | 184 |  |  |  | 11,953 |
Other assets |  |  | 104,222 |  |  |  | (1,465 | ) |  |  | 102,757 |
Total assets |  | $ | 3,055,539 |  |  | $ | (1,160 | ) |  | $ | 3,054,379 |
Liabilities and stockholders’ equity |  |  |  |  |  |  |  |  |  |  |  |
Liabilities |  | $ | 2,654,302 |  |  | $ | — |  |  | $ | 2,654,302 |
Stockholders’ equity |  |  | 401,237 |  |  |  | (1,160 | ) |  |  | 400,077 |
Total liabilities and stockholders’ equity |  | $ | 3,055,539 |  |  | $ | (1,160 | ) |  | $ | 3,054,379 |
Summary of Change in Accounting Principle on Statements of Income | Hanmi Financial Corporations and Subsidiaries Consolidated Statements of Income
|  | As Previously Reported |  |  | Effect of Change in Accounting Principle |  |  | As Adjusted |
|  | (In thousands, except per share data) |
For the Year Ended December 31, 2013 |  |  |  |  |  |  |  |  |  |  |  |
Interest and dividend income |  | $ | 119,140 |  |  | $ | — |  |  | $ | 119,140 |
Interest expense |  |  | 13,507 |  |  |  | — |  |  |  | 13,507 |
Net interest income |  | $ | 105,633 |  |  | $ | — |  |  | $ | 105,633 |
Noninterest income |  |  | 27,900 |  |  |  | — |  |  |  | 27,900 |
Noninterest expense |  |  | 71,656 |  |  |  | (639 | ) |  |  | 71,017 |
Income before provision for income taxes |  | $ | 61,877 |  |  | $ | 639 |  |  | $ | 62,516 |
Provision for income taxes |  |  | 22,044 |  |  |  | 688 |  |  |  | 22,732 |
Income from continuing operations |  | $ | 39,833 |  |  | $ | (49 | ) |  | $ | 39,784 |
Earnings per share from continuing operations |  |  |  |  |  |  |  |  |  |  |  |
Basic |  | $ | 1.26 |  |  | $ | — |  |  | $ | 1.26 |
Diluted |  | $ | 1.26 |  |  | $ | — |  |  | $ | 1.26 |
For the Year Ended December 31, 2012 |  |  |  |  |  |  |  |  |  |  |  |
Interest and dividend income |  | $ | 117,282 |  |  | $ | — |  |  | $ | 117,282 |
Interest expense |  |  | 18,745 |  |  |  | — |  |  |  | 18,745 |
Provision for credit losses |  |  | 6,000 |  |  |  | — |  |  |  | 6,000 |
Net interest income |  | $ | 92,537 |  |  | $ | — |  |  | $ | 92,537 |
Noninterest income |  |  | 21,413 |  |  |  | — |  |  |  | 21,413 |
Noninterest expense |  |  | 71,231 |  |  |  | (620 | ) |  |  | 70,611 |
Income before provision for income taxes |  | $ | 42,719 |  |  | $ | 620 |  |  | $ | 43,339 |
(Benefit) provision for income taxes |  |  | (47,488 | ) |  |  | 670 |  |  |  | (46,818 | )
Income from continuing operations |  | $ | 90,207 |  |  | $ | (50 | ) |  | $ | 90,157 |
Earnings per share from continuing operations |  |  |  |  |  |  |  |  |  |  |  |
Basic |  | $ | 2.87 |  |  | $ | (0.01 | ) |  | $ | 2.86 |
Diluted |  | $ | 2.86 |  |  | $ | — |  |  | $ | 2.86 |
Summary of Change in Accounting Principle on Statements of Cash Flows | Hanmi Financial Corporations and Subsidiaries Consolidated Statement of Cash Flows
|  | As Previously Reported |  |  | Effect of Change in Accounting Principle |  |  | As Adjusted |
|  | (In thousands) |
For the Year Ended December 31, 2013 |  |  |  |  |  |  |  |  |  |  |  |
Cash flows from operating activities: |  |  |  |  |  |  |  |  |  |  |  |
Net income |  | $ | 39,906 |  |  | $ | (49 | ) |  | $ | 39,857 |
Total adjustment in net income |  |  | 20,812 |  |  |  | 49 |  |  |  | 20,861 |
Net cash provided by operating activities |  | $ | 60,718 |  |  | $ | — |  |  | $ | 60,718 |
Cash flows from investing activities: |  |  |  |  |  |  |  |  |  |  |  |
Net cash used in investing activities |  |  | (304,366 | ) |  |  | — |  |  |  | (304,366 | )
Cash flows from financing activities: |  |  |  |  |  |  |  |  |  |  |  |
Net cash provided by financing activities |  |  | 154,958 |  |  |  | — |  |  |  | 154,958 |
Net decrease in cash and cash equivalents |  | $ | (88,690 | ) |  | $ | — |  |  | $ | (88,690 | )
Cash and cash equivalents at beginning of period |  |  | 268,047 |  |  |  | — |  |  |  | 268,047 |
Cash and cash equivalents at end of period |  | $ | 179,357 |  |  | $ | — |  |  | $ | 179,357 |
For the Year Ended December 31, 2012 |  |  |  |  |  |  |  |  |  |  |  |
Cash flows from operating activities: |  |  |  |  |  |  |  |  |  |  |  |
Net income |  | $ | 90,374 |  |  | $ | (50 | ) |  | $ | 90,324 |
Total adjustment in net income |  |  | (37,547 | ) |  |  | 50 |  |  |  | (37,497 | )
Net cash provided by operating activities |  | $ | 52,827 |  |  | $ | — |  |  | $ | 52,827 |
Cash flows from investing activities: |  |  |  |  |  |  |  |  |  |  |  |
Net cash used in investing activities |  |  | (37,158 | ) |  |  | — |  |  |  | (37,158 | )
Cash flows from financing activities: |  |  |  |  |  |  |  |  |  |  |  |
Net cash provided by financing activities |  |  | 50,695 |  |  |  | — |  |  |  | 50,695 |
Net increase in cash and cash equivalents |  | $ | 66,364 |  |  | $ | — |  |  | $ | 66,364 |
Cash and cash equivalents at beginning of period |  |  | 201,683 |  |  |  | — |  |  |  | 201,683 |
Cash and cash equivalents at end of period |  | $ | 268,047 |  |  | $ | — |  |  | $ | 268,047 |

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