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Accounting for Investments in Qualified Affordable Housing Projects (Tables) | 3 Months Ended
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Mar. 31, 2015
Accounting Changes and Error Corrections [Abstract] |
Summary of Change in Accounting Principle on Balance Sheets | Hanmi Financial Corporations and Subsidiaries Consolidated Balance Sheet (Unaudited)
|  | As of March 31, 2014 |
|  | As Previously Reported |  |  | Effect of Change in Accounting Principle |  |  | As Adjusted |
|  | (In thousands) |
Assets |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 204,384 |  |  | $ | — |  |  | $ | 204,384 |
Securities available for sale |  |  | 520,990 |  |  |  | — |  |  |  | 520,990 |
Loans receivable |  |  | 2,221,520 |  |  |  | — |  |  |  | 2,221,520 |
Income tax assets |  |  | 53,227 |  |  |  | 273 |  |  |  | 53,500 |
Other assets |  |  | 96,841 |  |  |  | (1,477 | ) |  |  | 95,364 |
Total assets |  | $ | 3,096,962 |  |  | $ | (1,204 | ) |  | $ | 3,095,758 |
Liabilities and stockholders’ equity |  |  |  |  |  |  |  |  |  |  |  |
Liabilities |  | $ | 2,682,247 |  |  | $ | — |  |  | $ | 2,682,247 |
Stockholders’ equity |  |  | 414,715 |  |  |  | (1,204 | ) |  |  | 413,511 |
Total liabilities and stockholders’ equity |  | $ | 3,096,962 |  |  | $ | (1,204 | ) |  | $ | 3,095,758 |
Summary of Change in Accounting Principle on Statements of Income | Hanmi Financial Corporations and Subsidiaries Consolidated Statements of Income (Unaudited)
|  | As Previously Reported |  |  | Effect of Change in Accounting Principle |  |  | As Adjusted |
|  | (In thousands, except per share data) |
For the Three Months Ended March 31, 2014 |  |  |  |  |  |  |  |  |  |  |  |
Interest and dividend income |  | $ | 30,367 |  |  | $ | — |  |  | $ | 30,367 |
Interest expense |  |  | 3,269 |  |  |  | — |  |  |  | 3,269 |
Negative provision for credit losses |  |  | (3,300 | ) |  |  | — |  |  |  | (3,300 | )
Net interest income |  |  | 30,398 |  |  |  | — |  |  |  | 30,398 |
Noninterest income |  |  | 6,214 |  |  |  | — |  |  |  | 6,214 |
Noninterest expense |  |  | 17,961 |  |  |  | (162 | ) |  |  | 17,799 |
Income before provision for income taxes |  |  | 18,651 |  |  |  | 162 |  |  |  | 18,813 |
Provision for income taxes |  |  | 7,638 |  |  |  | 206 |  |  |  | 7,844 |
Income from continuing operations |  | $ | 11,013 |  |  | $ | (44 | ) |  | $ | 10,969 |
Earnings per share from continuing operations |  |  |  |  |  |  |  |  |  |  |  |
Basic |  | $ | 0.35 |  |  | $ | — |  |  | $ | 0.35 |
Diluted |  | $ | 0.35 |  |  | $ | (0.01 | ) |  | $ | 0.34 |
Summary of Change in Accounting Principle on Statements of Cash Flows | Hanmi Financial Corporations and Subsidiaries Consolidated Statement of Cash Flows (Unaudited)
|  | As Previously Reported |  |  | Effect of Change in Accounting Principle |  |  | As Adjusted |
|  | (In thousands) |
For the Three Months Ended March 31, 2014 |  |  |  |  |  |  |  |  |  |  |  |
Cash flows from operating activities: |  |  |  |  |  |  |  |  |  |  |  |
Net income |  | $ | 11,035 |  |  | $ | (44 | ) |  | $ | 10,991 |
Total adjustment in net income |  |  | 12,230 |  |  |  | 44 |  |  |  | 12,274 |
Net cash provided by operating activities |  |  | 23,265 |  |  |  | — |  |  |  | 23,265 |
Cash flows from investing activities: |  |  |  |  |  |  |  |  |  |  |  |
Net cash provided by investing activities |  |  | 2,418 |  |  |  | — |  |  |  | 2,418 |
Cash flows from financing activities: |  |  |  |  |  |  |  |  |  |  |  |
Net cash used in financing activities |  |  | (656 | ) |  |  | — |  |  |  | (656 | )
Net increase in cash and cash equivalents |  |  | 25,027 |  |  |  | — |  |  |  | 25,027 |
Cash and cash equivalents at beginning of period |  |  | 179,357 |  |  |  | — |  |  |  | 179,357 |
Cash and cash equivalents at end of period |  | $ | 204,384 |  |  | $ | — |  |  | $ | 204,384 |

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