SERVICING RIGHTS (Tables)

3 Months Ended

Mar. 31, 2014

Mortgage Banking [Member]

Servicing Assets at Fair Value [Line Items]

Schedule of Servicing Assets at Fair Value [Table Text Block]

Changes in mortgage servicing rights for the three months ended March 31, 2014 and 2013 were as follows:

	Three Months Ended
	March 31,
	2014			2013
	(dollars expressed in thousands)
Balance, beginning of period	$	14,211		9,152
Originated mortgage servicing rights	455			1,229
Change in fair value resulting from changes in valuation inputs or assumptions used in valuation model (1)	151			854
Other changes in fair value (2)	(422		)	(583	)
Balance, end of period	$	14,395		10,652

____________________

(1) The change in fair value resulting from changes in valuation inputs or assumptions used in valuation model primarily reflects the change in discount rates and prepayment speed assumptions, primarily due to changes in interest rates.

(2) Other changes in fair value reflect changes due to the collection/realization of expected cash flows over time.

SBA [Member]

Servicing Assets at Fair Value [Line Items]

Schedule of Servicing Assets at Fair Value [Table Text Block]

Changes in SBA servicing rights for the three months ended March 31, 2014 and 2013 were as follows:

	Three Months Ended
	March 31,
	2014			2013
	(dollars expressed in thousands)
Balance, beginning of period	$	4,643		5,640
Originated SBA servicing rights	—			—
Change in fair value resulting from changes in valuation inputs or assumptions used in valuation model (1)	175			22
Other changes in fair value (2)	(136		)	(139	)
Balance, end of period	$	4,682		5,523

____________________

(1) The change in fair value resulting from changes in valuation inputs or assumptions used in valuation model primarily reflects the change in discount rates and prepayment speed assumptions, primarily due to changes in interest rates.

(2) Other changes in fair value reflect changes due to the collection/realization of expected cash flows over time.