Loans Receivable and Allowance for Loan Losses (Tables)

9 Months Ended

Sep. 30, 2015

The following table presents loans receivable as of September 30, 2015 and December 31, 2014:



	September 30, 2015			December 31, 2014
(amounts in thousands)
Commercial:
Multi-family	$	2,405,400		$	2,206,403
Commercial and industrial (including owner occupied commercial real estate)	967,958			777,220
Commercial real estate non-owner occupied	912,971			827,940
Construction	89,616			44,642
Total commercial loans	4,375,945			3,856,205
Consumer:
Residential real estate	260,967			285,003
Manufactured housing	116,742			126,731
Other	1,076			1,541
Total consumer loans	378,785			413,275
Total loans receivable not covered under FDIC loss sharing agreements	4,754,730			4,269,480

Commercial:
Multi-family	—			2,002
Commercial and industrial (including owner occupied commercial real estate)	—			8,449
Commercial real estate non-owner occupied	—			11,370
Construction	—			5,076
Total commercial loans	—			26,897
Consumer:
Residential real estate	11,181			12,392
Other	2,668			2,892
Total consumer loans	13,849			15,284
Total loans receivable covered under FDIC loss sharing agreements (1)	13,849			42,181
Total loans receivable	4,768,579			4,311,661
Deferred costs and unamortized premiums, net	523			512
Allowance for loan losses	(33,823		)	(30,932		)
Loans receivable, net of allowance for loan losses	$	4,735,279		$	4,281,241

(1)

Loans that were acquired in two FDIC-assisted transactions and are covered under loss sharing agreements with the FDIC are referred to as “covered” loans throughout these financial statements. The period to submit losses under the FDIC loss sharing agreements for non-single family loans expired in third quarter 2015. The period to submit losses under the FDIC loss sharing agreements for single family loans expires in third quarter 2017.

Non-Covered Loans and Covered Loans by Class and Performance Status

Non-Covered Loans

The following tables summarize non-covered loans by loan type and performance status as of September 30, 2015 and December 31, 2014:



	September 30, 2015
	30-89 Days Past Due (1)		90 Days Or More Past Due(1)		Total Past Due (1)		Non- Accrual		Current (2)		Purchased- Credit- Impaired Loans (3)		Total Loans (4)
(amounts in thousands)
Multi-family	$	—	$	—	$	—	$	—	$	2,401,727	$	3,673	$	2,405,400
Commercial and industrial	—		—		—		6,381		675,939		1,620		683,940
Commercial real estate - owner occupied	191		—		191		1,851		268,206		13,770		284,018
Commercial real estate - non-owner occupied	1,047		—		1,047		4,478		894,449		12,997		912,971
Construction	—		—		—		—		89,382		234		89,616
Residential real estate	512		—		512		1,232		251,090		8,133		260,967
Manufactured housing (5)	3,196		3,036		6,232		2,653		104,399		3,458		116,742
Other consumer	—		—		—		—		861		215		1,076
Total	$	4,946	$	3,036	$	7,982	$	16,595	$	4,686,053	$	44,100	$	4,754,730
	December 31, 2014
	30-89 Days Past Due (1)		90 Days Or More Past Due(1)		Total Past Due (1)		Non- Accrual		Current (2)		Purchased- Credit- Impaired Loans (3)		Total Loans (4)
(amounts in thousands)
Multi-family	$	—	$	—	$	—	$	—	$	2,203,686	$	2,717	$	2,206,403
Commercial and industrial	366		—		366		2,257		542,667		2,102		547,392
Commercial real estate - owner occupied	—		—		—		2,342		211,453		16,033		229,828
Commercial real estate - non-owner occupied	—		—		—		1,108		816,114		10,718		827,940
Construction	—		—		—		—		44,483		159		44,642
Residential real estate	1,226		—		1,226		849		273,565		9,363		285,003
Manufactured housing (5)	6,324		4,388		10,712		931		111,072		4,016		126,731
Other consumer	—		—		—		—		1,333		208		1,541
Total	$	7,916	$	4,388	$	12,304	$	7,487	$	4,204,373	$	45,316	$	4,269,480


(1)	Includes past due loans that are accruing interest because collection is considered probable.


(2)	Loans where next payment due is less than 30 days from the report date.

(3)

Purchased-credit-impaired loans aggregated into a pool are accounted for as a single asset with a single composite interest rate and an aggregate expectation of cash flows, and the past due status of the pools, or that of the individual loans within the pools, is not meaningful. Because of the credit impaired nature of the loans, the loans are recorded at a discount reflecting estimated future cash flows and the Bank recognizes interest income on each pool of loans reflecting the estimated yield and passage of time. Such loans are considered to be performing. Purchased-credit-impaired loans that are not in pools accrete interest when the timing and amount of their expected cash flows are reasonably estimable, and are reported as performing loans.


(4)	Amounts exclude deferred costs and fees, unamortized premiums and discounts, and the allowance for loan losses.


(5)	Manufactured housing loans purchased in 2010 are subject to cash reserves held at the Bank that are used to fund past-due payments when the loan becomes 90 days or more delinquent. Subsequent purchases are subject to varying provisions in the event of borrowers’ delinquencies.

Covered Loans

The following tables summarize covered loans by loan type and performance status as of September 30, 2015 and December 31, 2014:



	September 30, 2015
	30-89 Days Past Due (1)		90 Days Or More Past Due (1)		Total Past Due (1)		Non- Accrual		Current (2)		Purchased - Credit Impaired Loans (3)		Total Loans (4)
(amounts in thousands)
Residential real estate	$	—	$	—	$	—	$	1,046	$	9,533	$	602	$	11,181
Other consumer	80		—		80		141		2,423		24		2,668
Total	$	80	$	—	$	80	$	1,187	$	11,956	$	626	$	13,849
	December 31, 2014
	30-89 Days Past Due (1)		90 Days Or More Past Due (1)		Total Past Due (1)		Non- Accrual		Current (2)		Purchased- Credit Impaired Loans (3)		Total Loans (4)
(amounts in thousands)
Commercial and industrial	$	518	$	—	$	518	$	256	$	578	$	1,191	$	2,543
Commercial real estate owner occupied	—		—		—		172		5,734		—		5,906
Commercial real estate non-owner occupied	—		—		—		352		5,932		5,086		11,370
Construction	—		—		—		2,325		—		2,751		5,076
Multi-family	—		—		—		—		373		1,629		2,002
Residential real estate	—		—		—		1,006		10,782		604		12,392
Other consumer	147		—		147		135		2,570		40		2,892
Total	$	665	$	—	$	665	$	4,246	$	25,969	$	11,301	$	42,181


(1)	Includes past due loans that are accruing interest because collection is considered probable.


(2)	Loans where next payment due is less than 30 days from the report date.

(3)


(4)	Amounts exclude deferred costs and fees, unamortized premiums and discounts, and the allowance for loan losses.

Schedule of Changes in Allowance for Loan Losses



	Allowance for Loan Losses
	Nine Months Ended September 30,
(amounts in thousands)	2015			2014
Beginning balance	$	30,932		$	23,998
Provision for loan losses (1)	10,548			8,853
Charge-offs	(8,880		)	(2,733		)
Recoveries	1,223			965
Ending balance	$	33,823		$	31,083

The following table presents changes in the allowance for loan losses and the FDIC loss sharing receivable, including the effect of the estimated clawback liability for the three months and nine months ended September 30, 2015 and 2014.



	Allowance for Loan Losses
	Three Months Ended September 30,
(amounts in thousands)	2015			2014
Beginning balance	$	37,491		$	28,186
Provision for loan losses (1)	1,989			3,222
Charge-offs	(5,932		)	(792		)
Recoveries	275			467
Ending balance	$	33,823		$	31,083

Schedule of FDIC Loss Sharing Receivable



	FDIC Loss Sharing Receivable/ Clawback Liability
	Three Months Ended September 30,
(amounts in thousands)	2015			2014
Beginning balance	$	(1,455	)	$	8,919
Decreased estimated cash flows from covered loans (2)	(105		)	(1,813		)
Increased estimated cash flows from covered OREO (a)	3,138			—
Other activity, net (b)	61			741
Cash receipts from FDIC	(1,437		)	(1,852		)
Ending balance	$	202		$	5,995

(1) Provision for loan losses	$	1,989		$	3,222
(2) Effect attributable to FDIC loss share arrangements	105			1,813
Net amount reported as provision for loan losses	$	2,094		$	5,035

(a) Recorded as a reduction to Other Real Estate Owned expense (a component of non-interest expense).

(b) Includes external costs, such as legal fees, real estate taxes, and appraisal expenses, which qualify for reimbursement under loss sharing arrangements



	FDIC Loss Sharing Receivable/ Clawback Liability
	Nine Months Ended September 30,
(amounts in thousands)	2015			2014
Beginning balance	$	2,320		$	10,046
Decreased estimated cash flows from covered loans (2)	(3,845		)	(3,435		)
Increased estimated cash flows from covered OREO (a)	3,138			—
Other activity, net (b)	529			2,713
Cash receipts from FDIC	(1,940		)	(3,329		)
Ending balance	$	202		$	5,995

(1) Provision for loan losses	$	10,548		$	8,853
(2) Effect attributable to FDIC loss share arrangements	3,845			3,435
Net amount reported as provision for loan losses	$	14,393		$	12,288

(a) Recorded as a reduction to Other Real Estate Owned expense (a component of non-interest expense).

(b) Includes external costs, such as legal fees, real estate taxes, and appraisal expenses, which qualify for reimbursement under loss sharing arrangements.

Summary of Recorded Investment Net Charge-Offs, Unpaid Principal Balance and Related Allowance for Impaired Loans

Loans Individually Evaluated for Impairment — Covered and Non-Covered

The following tables present the recorded investment (net of charge-offs), unpaid principal balance, and related allowance by loan type for loans that are individually evaluated for impairment as of September 30, 2015 and December 31, 2014 and the average recorded investment and interest income recognized for the three and nine months ended September 30, 2015 and 2014. Purchased-credit-impaired loans are considered to be performing and are not included in the tables below.



	September 30, 2015						Three Months Ended September 30, 2015				Nine Months Ended September 30, 2015
	Recorded Investment Net of Charge offs		Unpaid Principal Balance		Related Allowance		Average Recorded Investment		Interest Income Recognized		Average Recorded Investment		Interest Income Recognized
(amounts in thousands)
With no related allowance recorded:
Multi-family	$	405	$	405	$	—	$	203	$	5	$	101	$	5
Commercial and industrial	7,872		7,872		—		7,597		102		9,179		500
Commercial real estate owner occupied	7,474		7,474		—		6,416		44		7,597		229
Commercial real estate non-owner occupied	8,536		8,536		—		7,803		137		6,937		514
Construction	—		—		—		335		—		1,330		—
Other consumer	48		48		—		49		1		35		1
Residential real estate	1,644		1,644		—		1,624		—		1,535		—
With an allowance recorded:
Commercial and industrial	10,385		16,550		4,581		12,640		26		8,420		332
Commercial real estate owner occupied	12		12		2		13		66		200		66
Commercial real estate non-owner occupied	568		568		129		664		4		821		9
Construction	—		—		—		—		—		—		—
Other consumer	93		93		38		93		—		88		—
Residential real estate	403		403		92		474		1		419		1
Total	$	37,440	$	43,605	$	4,842	$	37,911	$	386	$	36,662	$	1,657



	December 31, 2014						Three Months Ended September 30, 2014				Nine Months Ended September 30, 2014
	Recorded Investment Net of Charge offs		Unpaid Principal Balance		Related Allowance		Average Recorded Investment		Interest Income Recognized		Average Recorded Investment		Interest Income Recognized
(amounts in thousands)
With no related allowance recorded:
Commercial and industrial	$	14,600	$	16,122	$	—	$	15,377	$	216	$	13,690	$	520
Commercial real estate owner occupied	12,599		12,744		—		11,818		163		10,774		360
Commercial real estate non-owner occupied	5,602		5,602		—		8,999		125		8,204		274
Construction	2,325		2,325		—		2,325		—		2,438		—
Other consumer	21		21		—		52		—		27		—
Residential real estate	1,455		3,697		—		1,924		—		2,157		19
With an allowance recorded:
Commercial and industrial	1,923		1,923		857		1,888		11		1,770		26
Commercial real estate owner occupied	750		750		95		1,202		2		1,268		3
Commercial real estate non-owner occupied	571		571		170		916		1		966		2
Construction	—		—		—		1,548		—		1,449		—
Other consumer	114		114		32		84		—		74		1
Residential real estate	365		365		188		296		—		273		1
Total	$	40,325	$	44,234	$	1,342	$	46,429	$	518	$	43,090	$	1,206

Analysis of Loans Modified in Troubled Debt Restructuring by Type of Concession

The following is an analysis of loans modified in a troubled debt restructuring by type of concession for the three and nine months ended September 30, 2015 and 2014. There were no modifications that involved forgiveness of debt.



	TDRs in Compliance with Their Modified Terms and Accruing Interest		TDRs in Compliance with Their Modified Terms and Not Accruing Interest		Total
(amounts in thousands)
Three Months Ended September 30, 2015
Extended under forbearance	$	—	$	183	$	183
Interest-rate reductions	437		268		705
Total	$	437	$	451	$	888
Nine Months Ended September 30, 2015
Extended under forbearance	$	—	$	183	$	183
Interest-rate reductions	3,189		2,558		5,747
Total	$	3,189	$	2,741	$	5,930
Three Months Ended September 30, 2014
Extended under forbearance	$	81	$	—	$	81
Interest-rate reductions	—		168		168
Total	$	81	$	168	$	249
Nine Months Ended September 30, 2014
Extended under forbearance	$	448	$	—	$	448
Interest-rate reductions	47		471		518
Total	$	495	$	471	$	966

Summary of Loans Modified in Troubled Debt Restructurings and Related Recorded Investment

The following table provides, by loan type, the number of loans modified in troubled debt restructurings and the related recorded investment during the three and nine months ended September 30, 2015 and 2014.



	TDRs in Compliance with Their Modified Terms and Accruing Interest			TDRs in Compliance with Their Modified Terms and Not Accruing Interest
	Number of Loans	Recorded Investment		Number of Loans	Recorded Investment
(amounts in thousands)
Three Months Ended September 30, 2015
Commercial and industrial	—	$	—	1	$	183
Manufactured housing	14	431		6	268
Residential real estate	1	6		—	—
Total	15	$	437	7	$	451
Nine Months Ended September 30, 2015
Commercial and industrial	—	$	—	2	$	527
Commercial real estate non-owner occupied	—	—		1	209
Manufactured housing	90	2,988		37	2,005
Residential real estate	2	201		—	—
Total	92	$	3,189	40	$	2,741
Three Months Ended September 30, 2014
Manufactured housing	—	$	—	2	$	168
Other consumer	2	81		—	—
Total	2	$	81	2	$	168
Nine Months Ended September 30, 2014
Manufactured housing	1	$	47	7	$	471
Other consumer	9	448		—	—
Total	10	$	495	7	$	471

Credit Ratings of Covered and Non-Covered Loan Portfolio

The following tables present the credit ratings of the non-covered loan portfolio as of September 30, 2015 and December 31, 2014:



	September 30, 2015
	Multi-family		Commercial and Industrial		Commercial Real Estate Owner Occupied		Commercial Real Estate Non-Owner Occupied		Construction		Residential Real Estate		Manufactured Housing		Other Consumer		Total
(amounts in thousands)
Pass/Satisfactory	$	2,403,599	$	665,484	$	270,857	$	903,357	$	89,616	$	259,299	$	—	$	—	$	4,592,212
Special Mention	405		11,822		9,007		4,626		—		—		—		—		25,860
Substandard	1,396		6,634		4,154		4,988		—		1,668		—		—		18,840
Performing (1)	—		—		—		—		—		—		107,857		1,076		108,933
Non-performing (2)	—		—		—		—		—		—		8,885		—		8,885
Total	$	2,405,400	$	683,940	$	284,018	$	912,971	$	89,616	$	260,967	$	116,742	$	1,076	$	4,754,730



	December 31, 2014
	Multi-family		Commercial and Industrial		Commercial Real Estate Owner Occupied		Commercial Real Estate Non-Owner Occupied		Construction		Residential Real Estate		Manufactured Housing		Other Consumer		Total
(amounts in thousands)
Pass/Satisfactory	$	2,206,403	$	530,468	$	212,326	$	824,279	$	44,642	$	283,240	$	—	$	—	$	4,101,358
Special Mention	—		14,565		12,352		2,322		—		243		—		—		29,482
Substandard	—		2,359		5,150		1,339		—		1,520		—		—		10,368
Performing (1)	—		—		—		—		—		—		115,088		1,541		116,629
Non-performing (2)	—		—		—		—		—		—		11,643		—		11,643
Total	$	2,206,403	$	547,392	$	229,828	$	827,940	$	44,642	$	285,003	$	126,731	$	1,541	$	4,269,480


(1)	Includes consumer and other installment loans not subject to risk ratings.


(2)	Includes loans that are past due and still accruing interest and loans on nonaccrual status.

The following tables present the credit ratings of the covered loan portfolio as of September 30, 2015 and December 31, 2014:



	September 30, 2015
	Commercial and Industrial		Commercial Real Estate Owner Occupied		Commercial Real Estate Non-Owner Occupied		Construction		Multi-family		Residential Real Estate		Other Consumer		Total
(amounts in thousands)
Pass/Satisfactory	$	—	$	—	$	—	$	—	$	—	$	9,733	$	—	$	9,733
Special Mention	—		—		—		—		—		—		—		—
Substandard	—		—		—		—		—		1,448		—		1,448
Performing (1)	—		—		—		—		—		—		2,447		2,447
Non-performing (2)	—		—		—		—		—		—		221		221
Total	$	—	$	—	$	—	$	—	$	—	$	11,181	$	2,668	$	13,849



	December 31, 2014
	Commercial and Industrial		Commercial Real Estate Owner Occupied		Commercial Real Estate Non-Owner Occupied		Construction		Multi-family		Residential Real Estate		Other Consumer		Total
(amounts in thousands)
Pass/Satisfactory	$	1,322	$	5,030	$	4,959	$	—	$	373	$	10,985	$	—	$	22,669
Special Mention	—		704		4,372		—		—		—		—		5,076
Substandard	1,221		172		2,039		5,076		1,629		1,407		—		11,544
Performing (1)	—		—		—		—		—		—		2,610		2,610
Non-performing (2)	—		—		—		—		—		—		282		282
Total	$	2,543	$	5,906	$	11,370	$	5,076	$	2,002	$	12,392	$	2,892	$	42,181


(1)	Includes consumer and other installment loans not subject to risk ratings.


(2)	Includes loans that are past due and still accruing interest and loans on nonaccrual status.

Schedule of Allowance for Loan Losses

The changes in the allowance for loan losses for the three and nine months ended September 30, 2015 and 2014 and the loans and allowance for loan losses by loan class based on impairment evaluation method are as follows. The amounts presented for the provision for loan losses below do not include the effect of changes to estimated benefits resulting from the FDIC loss share arrangements for the covered loans.



Three Months Ended September 30, 2015	Multi-family		Commercial and Industrial			Commercial Real Estate Owner Occupied			Commercial Real Estate Non-Owner Occupied			Construction			Residential Real Estate			Manufactured Housing		Other Consumer			Total
(amounts in thousands)
Beginning Balance, July 1, 2015	$	8,734	$	14,062		$	3,651		$	6,310		$	844		$	3,455		$	316	$	119		$	37,491
Charge-offs	—		(5,559		)	(35		)	(82		)	—			(256		)	—		—			(5,932		)
Recoveries	—		248			13			—			8			—			—		6			275
Provision for loan losses	472		1,678			(370		)	(109		)	258			(5		)	70		(5		)	1,989
Ending Balance, September 30, 2015	$	9,206	$	10,429		$	3,259		$	6,119		$	1,110		$	3,194		$	386	$	120		$	33,823
Nine Months Ended September 30, 2015
Beginning Balance, January 1, 2015	$	8,493	$	4,784		$	4,336		$	9,198		$	1,047		$	2,698		$	262	$	114		$	30,932
Charge-offs	—		(6,793		)	(378		)	(327		)	(1,064		)	(282		)	—		(36		)	(8,880		)
Recoveries	—		351			14			—			195			572			—		91			1,223
Provision for loan losses	713		12,087			(713		)	(2,752		)	932			206			124		(49		)	10,548
Ending Balance, September 30, 2015	$	9,206	$	10,429		$	3,259		$	6,119		$	1,110		$	3,194		$	386	$	120		$	33,823
Loans:
Individually evaluated for impairment	$	405	$	18,257		$	7,486		$	9,104		$	—		$	2,047		$	—	$	141		$	37,440
Collectively evaluated for impairment	2,401,322		664,063			262,762			890,870			89,382			261,366			113,284		3,364			4,686,413
Loans acquired with credit deterioration	3,673		1,620			13,770			12,997			234			8,735			3,458		239			44,726
	$	2,405,400	$	683,940		$	284,018		$	912,971		$	89,616		$	272,148		$	116,742	$	3,744		$	4,768,579
Allowance for loan losses:
Individually evaluated for impairment	$	—	$	4,581		$	2		$	129		$	—		$	92		$	—	$	38		$	4,842
Collectively evaluated for impairment	9,206		5,625			1,167			3,700			1,106			2,010			97		28			22,939
Loans acquired with credit deterioration	—		223			2,090			2,290			4			1,092			289		54			6,042
Ending Balance, September 30, 2015	$	9,206	$	10,429		$	3,259		$	6,119		$	1,110		$	3,194		$	386	$	120		$	33,823



Three Months Ended September 30, 2014	Multi-family		Commercial and Industrial			Commercial Real Estate Owner Occupied			Commercial Real Estate Non-Owner Occupied			Construction			Residential Real Estate			Manufactured Housing			Other Consumer			Total
(amounts in thousands)
Beginning Balance, July 1, 2014	$	7,205	$	3,341		$	2,826		$	10,060		$	2,187		$	2,028		$	401		$	138		$	28,186
Charge-offs	—		(91		)	(64		)	(214		)	(284		)	(139		)	—						(792		)
Recoveries	—		67			85			284			4			23			—			4			467
Provision for loan losses	767		1,187			301			1,069			(208		)	217			(80		)	(31		)	3,222
Ending Balance, September 30, 2014	$	7,972	$	4,504		$	3,148		$	11,199		$	1,699		$	2,129		$	321		$	111		$	31,083
Nine Months Ended September 30, 2014
Beginning Balance, January 1, 2014	$	4,227	$	2,674		$	2,517		$	8,961		$	2,385		$	2,490		$	614		$	130		$	23,998
Charge-offs	—		(536		)	(318		)	(1,120		)	(284		)	(442		)	—			(33		)	(2,733		)
Recoveries	—		292			91			304			7			265			—			6			965
Provision for loan losses	3,745		2,074			858			3,054			(409		)	(184		)	(293		)	8			8,853
Ending Balance, September 30, 2014	$	7,972	$	4,504		$	3,148		$	11,199		$	1,699		$	2,129		$	321		$	111		$	31,083
As of December 31, 2014
Loans:
Individually evaluated for impairment	$	—	$	16,523		$	13,349		$	6,173		$	2,325		$	1,820		$	—		$	135		$	40,325
Collectively evaluated for impairment	2,204,059		530,119			206,352			817,333			44,483			285,608			122,715			4,050			4,214,719
Loans acquired with credit deterioration	4,346		3,293			16,033			15,804			2,910			9,967			4,016			248			56,617
	$	2,208,405	$	549,935		$	235,734		$	839,310		$	49,718		$	297,395		$	126,731		$	4,433		$	4,311,661
Allowance for loan losses:
Individually evaluated for impairment	$	—	$	856		$	96		$	170		$	—		$	188		$	—		$	32		$	1,342
Collectively evaluated for impairment	8,493		3,766			1,756			6,580			424			1,436			92			28			22,575
Loans acquired with credit deterioration	—		162			2,484			2,448			623			1,074			170			54			7,015
Ending Balance, December 31, 2014	$	8,493	$	4,784		$	4,336		$	9,198		$	1,047		$	2,698		$	262		$	114		$	30,932

Changes in Accretable Yield Related to Purchased-credit-impaired Loans

The changes in accretable yield related to purchased-credit-impaired loans for the three and nine months ended September 30, 2015 and 2014 were as follows:



	Three Months Ended September 30,
	2015			2014
(amounts in thousands)
Accretable yield balance, beginning of period	$	14,302		$	19,691
Accretion to interest income	(551		)	(839		)
Reclassification from nonaccretable difference and disposals, net	10			(378		)
Accretable yield balance, end of period	$	13,761		$	18,474



	Nine Months Ended September 30,
	2015			2014
(amounts in thousands)
Accretable yield balance, beginning of period	$	17,606		$	22,557
Accretion to interest income	(1,790		)	(2,462		)
Reclassification from nonaccretable difference and disposals, net	(2,055		)	(1,621		)
Accretable yield balance, end of period	$	13,761		$	18,474