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INVESTMENTS IN QUALIFIED AFFORDABLE HOUSING PARTNERSHIPS, TAX CREDIT AND OTHER INVESTMENTS, NET (Details 2) - USD ($)
$ in Thousands
3 Months Ended 9 Months Ended
Sep. 30, 2015
Sep. 30, 2014
Sep. 30, 2015
Sep. 30, 2014
Dec. 31, 2014
Investments in qualified affordable housing partnership, net          
Investments in qualified affordable housing partnerships, net [1] $ 170,213   $ 170,213   $ 178,962
Accrued expenses and other liabilities — Unfunded commitments 41,985   41,985   43,311
Tax credits and other tax benefits recognized 9,237 $ 7,932 26,617 $ 23,373  
Amortization expense included in income tax expense 6,348 5,357 18,744 16,071  
Investments in tax credit and other investments          
Investments in tax credit and other investments 151,800   151,800   110,100
Unfunded commitments for investments in tax credit and other investments 97,800   97,800   $ 71,400
Noninterest expense — amortization of tax credit and other investments [1] $ 12,269 $ 26,749 $ 21,565 $ 33,731  
[1] Prior periods were restated to reflect the retrospective application of adopting the new accounting guidance related to the Company’s investments in qualified affordable housing projects Accounting Standards Update (“ASU”) 2014-01. See Note 10 — Investments in Qualified Affordable Housing Partnerships, Tax Credit and Other Investments, Net to the Consolidated Financial Statements for additional information.