LOANS RECEIVABLE AND ALLOWANCE FOR CREDIT LOSSES (Details 4) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Loans in process of foreclosure
Other real estate owned, net	$ 12,251	$ 32,111
Residential real estate properties
Loans in process of foreclosure
Carrying amount of foreclosed residential real estate properties included in total net OREO	2,800	3,500
Residential
Loans in process of foreclosure
Recorded investment of consumer mortgage loans for which formal foreclosure proceedings are in process	18,700	16,900
Loans Receivable \| PCI loans
Nonaccrual loans
Total Nonaccrual Loans	$ 47,400	$ 63,400

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Recorded investment in financing receivables that are on nonaccrual status as of the balance sheet date.

+ References

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-Publisher FASB

-Name Accounting Standards Codification

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Recorded investment of consumer mortgage loan receivables secured by residential real estate properties for which formal foreclosure proceedings are in process.

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Carrying amount as of the balance sheet date of land and buildings obtained through foreclosure proceedings or defeasance in full or partial satisfaction of a debt arrangement.

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