COVERED LOANS AND FDIC SHARED-LOSS ASSET (Details 1) (Covered Loans, USD $) In Thousands, unless otherwise specified	Dec. 31, 2012	Nov. 05, 2010 Western Commercial	Feb. 18, 2011 San Luis Trust Bank (SLTB) Total
Undiscounted contractual cash flows	$ 333,694	$ 81,431	$ 252,263
Undiscounted cash flows not expected to be collected (nonaccretable difference)	(101,680)	(20,094)	(81,586)
Undiscounted cash flows expected to be collected	232,014	61,337	170,677
Accretable yield at acquisition	(37,733)	(5,848)	(31,885)
Estimated fair value of loans acquired at acquisition	$ 194,281	$ 55,489	$ 138,792

The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. This relates to loans not accounted for as debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable.

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The investor's estimate, at acquisition, of the amount and timing of undiscounted principal, interest, and other cash flows expected to be collected. This would be the investor's best estimate of cash flows, including the effect of prepayments if considered, that is used in determining the acquisition price, and, in a business combination, the investor's estimate of fair value for purposes of acquisition price allocation. This relates to loans not accounted for as debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable.

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