Loans Receivable Held for Sale	9 Months Ended
Loans Receivable Held for Sale	Sep. 30, 2015
Loans receivable held for sale
Loans Receivable Held for Sale
Loans Receivable Held for Sale	NOTE (4) – Loans Receivable Held for Sale Loans receivable held for sale totaled $27.9 million and $19.5 million at September 30, 2015 and December 31, 2014, respectively, and consisted of multi-family loans. As part of the Bank’s loan concentration risk management program, $91.6 million of multi-family loans were transferred from the held-for-investment portfolio to the held-for-sale portfolio during the first nine months of 2015. The Bank also allocated $57.6 million, or 57%, of its total loan originations during the period as held-for-sale and completed sales of $140.2 million of multi-family loans during the nine months ended September 30, 2015 for a net gain of $1.3 million.

The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.