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Acquisition (Tables) | 12 Months Ended
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Dec. 31, 2014
Business Combinations [Abstract] |
Summary of Purchase Price Allocation Reported, Retrospective Adjustments and Purchase Price Allocation as Remeasured | The following table presents the purchase price allocation reported as of the acquisition date, the retrospective adjustments recorded during the measurement period and the purchase price allocation as remeasured as of the acquisition date:
|  | As Reported |  |  | Retrospective Adjustments |  |  | As Remeasured |
|  | (In thousands) |
Consideration paid: |  |  |  |  |  |  |  |  |  |  |  |
CBI stockholders |  | $ | 50,000 |  |  | $ | — |  |  | $ | 50,000 |
Redemption of preferred and cumulative unpaid dividends |  |  | 28,675 |  |  |  | — |  |  |  | 28,675 |
Accrued interest on subordinated debentures |  |  | 1,566 |  |  |  | (1,566 | ) |  |  | — |
|  |  | 80,241 |  |  |  | (1,566 | ) |  |  | 78,675 |
Assets acquired: |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  |  | 197,209 |  |  |  | — |  |  |  | 197,209 |
Securities available for sale |  |  | 663,497 |  |  |  | — |  |  |  | 663,497 |
Loans |  |  | 294,032 |  |  |  | 3,240 |  |  |  | 297,272 |
Premises and equipment |  |  | 17,735 |  |  |  | 190 |  |  |  | 17,925 |
Other real estate owned |  |  | 28,027 |  |  |  | (2,075 | ) |  |  | 25,952 |
Income tax assets, net |  |  | 8,800 |  |  |  | 3,211 |  |  |  | 12,011 |
Core deposit intangible |  |  | 2,213 |  |  |  | — |  |  |  | 2,213 |
FDIC loss sharing assets |  |  | 9,692 |  |  |  | 1,721 |  |  |  | 11,413 |
Bank-owned life insurance |  |  | 18,296 |  |  |  | — |  |  |  | 18,296 |
Servicing assets |  |  | — |  |  |  | 7,497 |  |  |  | 7,497 |
Other assets |  |  | 16,428 |  |  |  | (1,792 | ) |  |  | 14,636 |
Total assets acquired |  |  | 1,255,929 |  |  |  | 11,992 |  |  |  | 1,267,921 |
Liabilities assumed: |  |  |  |  |  |  |  |  |  |  |  |
Deposits |  |  | 1,098,997 |  |  |  | — |  |  |  | 1,098,997 |
Subordinated debentures |  |  | 18,473 |  |  |  | — |  |  |  | 18,473 |
Rescinded stock obligation |  |  | 15,720 |  |  |  | (235 | ) |  |  | 15,485 |
FHLB advances |  |  | 10,000 |  |  |  | — |  |  |  | 10,000 |
Servicing liabilities |  |  | — |  |  |  | 6,039 |  |  |  | 6,039 |
Other liabilities |  |  | 25,905 |  |  |  | (230 | ) |  |  | 25,675 |
Total liabilities assumed |  |  | 1,169,095 |  |  |  | 5,574 |  |  |  | 1,174,669 |
Total identifiable net assets |  | $ | 86,834 |  |  | $ | 6,418 |  |  | $ | 93,252 |
Bargain purchase gain, net of deferred taxes |  | $ | 6,593 |  |  | $ | 7,984 |  |  | $ | 14,577 |
Summary of Accretable Yield on PCI Loans Acquired | The following table summarizes the accretable yield on the PCI loans acquired from the CBI merger at August 31, 2014.
|  | (In thousands) |
Undiscounted contractual cash flows |  | $ | 93,623 |
Nonaccretable discount |  |  | (17,421 | )
Undiscounted cash flow to be collected |  |  | 76,202 |
Estimated fair value of PCI loans |  |  | 65,346 |
Accretable yield |  | $ | 10,856 |
Business Acquisition, Unaudited Proforma Result of Operation Information | The following table presents our unaudited pro forma results of operations for the periods presented as if the CBI acquisition had been completed on January 1, 2013. The unaudited pro forma results of operations include the historical accounts of Hanmi Financial and CBI and pro forma adjustments as may be required, including the amortization of intangibles with definite lives and the amortization or accretion of any premiums or discounts arising from fair value adjustments for assets acquired and liabilities assumed. The unaudited pro forma information is intended for informational purposes only and is not necessarily indicative of our future operating results or operating results that would have occurred had the CBI acquisition been completed at the beginning of 2013. No assumptions have been applied to the pro forma results of operations regarding possible revenue enhancements, expense efficiencies or asset dispositions.
|  | Year Ended December 31, |
|  | 2014 |  |  | 2013 |
|  | (In thousands, except per share data) |
Pro forma revenues (net interest income plus noninterest income) |  | $ | 225,120 |  |  | $ | 206,258 |
Pro forma net income from continuing operations |  | $ | 56,448 |  |  | $ | 40,170 |
Pro forma earnings per share from continuing operations: |  |  |  |  |  |  |  |
Basic |  | $ | 1.78 |  |  | $ | 1.27 |
Diluted |  | $ | 1.77 |  |  | $ | 1.27 |

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- Definition Tabular disclosure of the reconciliation of contractual cash flows to the carrying amount relating to certain loans acquired in a transfer. + References No definition available. + Details
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- Definition Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=39739317&loc=d3e4845-128472 + Details
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