LOANS RECEIVABLE AND THE ALLOWANCE FOR LOAN LOSSES (Tables)

12 Months Ended

Dec. 31, 2016

Receivables [Abstract]

Impaired loans excluding purchased credit impaired loans [Table Text Block]

The following tables provide additional information on impaired loans, excluding PCI loans, with and without specific allowance reserves at December 31, 2016 and 2015.  Recorded investment includes the unpaid principal balance or the carrying amount of loans less charge-offs and net deferred loan fees (in thousands):

	December 31, 2016
	Unpaid Principal Balance		Recorded Investment				Related Allowance
			Without Allowance (1)		With Allowance (2)
Commercial real estate:
Owner-occupied	$	3,786	$	1,778	$	1,798	$	175
Investment properties	9,916		4,015		5,854		580
Multifamily real estate	508		—		496		81
One- to four-family construction	1,180		—		1,180		156
Land and land development:
Residential	3,012		750		1,106		219
Commercial	1,608		998		—		—
Commercial business	3,753		2,294		1,431		154
Agricultural business/farmland	6,438		5,886		468		35
One- to four-family residential	11,439		90		11,085		655
Consumer:
Consumer secured by one- to four-family	1,904		—		1,865		179
Consumer—other	391		4		388		29
	$	43,935	$	15,815	$	25,671	$	2,263
	December 31, 2015
	Unpaid Principal Balance		Recorded Investment				Related Allowance
			Without Allowance (1)		With Allowance (2)
Commercial real estate:
Owner-occupied	$	1,465	$	—	$	1,416	$	70
Investment properties	8,740		2,503		5,846		602
Multifamily real estate	359		—		357		71
Commercial construction	1,141		1,069		—		—
One- to four-family construction	1,741		—		1,741		161
Land and land development:
Residential	3,540		750		1,634		444
Commercial	1,628		1,027		—		—
Commercial business	2,266		538		1,184		150
Agricultural business/farmland	1,309		544		697		43
One- to four-family residential	17,897		2,206		14,418		736
Consumer:
Consumer secured by one- to four-family	776		—		716		23
Consumer—other	433		—		351		7
	$	41,295	$	8,637	$	28,360	$	2,307

⁽¹⁾  Loans without an allowance reserve have been individually evaluated for impairment and that evaluation concluded that no reserve was needed.

⁽²⁾  Includes general reserves for loans evaluated in pools of homogeneous loans and loans with a specific reserve allowance. Loans with a specific allowance reserve have been individually evaluated for impairment using either a discounted cash flow analysis or, for collateral dependent loans, current appraisals less costs to sell to establish realizable value.

Allowance for Credit Losses on Financing Receivables [Table Text Block]

The following tables provide additional information on the allowance for loan losses and loan balances individually and collectively evaluated for impairment at or for the year ended December 31, 2016 (in thousands):

	For the Year Ended December 31, 2016
	Commercial Real Estate			Multifamily Real Estate			Construction and Land			Commercial Business			Agricultural Business			One- to Four-Family Residential			Consumer			Unallocated		Total
Allowance for loan losses:
Beginning balance	$	20,716		$	4,195		$	27,131		$	13,856		$	3,645		$	4,732		$	902		$	2,831	$	78,008
Provision for loan losses	441			(2,835		)	5,566			1,632			(170		)	(3,402		)	4,079			719		6,030
Recoveries	582			—			2,171			1,993			59			1,283			610			—		6,698
Charge-offs	(746		)	—			(616		)	(948		)	(567		)	(375		)	(1,487		)	—		(4,739		)
Ending balance	$	20,993		$	1,360		$	34,252		$	16,533		$	2,967		$	2,238		$	4,104		$	3,550	$	85,997
	December 31, 2016
	Commercial Real Estate			Multifamily Real Estate			Construction and Land			Commercial Business			Agricultural Business			One- to Four-Family Residential			Consumer			Unallocated		Total
Allowance individually evaluated for impairment	$	428		$	64		$	374		$	69		$	—		$	480		$	5		$	—	$	1,420
Allowance collectively evaluated for impairment	20,565			1,296			33,845			16,464			2,967			1,758			4,099			3,550		84,544
Allowance for purchased credit-impaired loans	—			—			33			—			—			—			—			—		33
Total allowance for loan losses	$	20,993		$	1,360		$	34,252		$	16,533		$	2,967		$	2,238		$	4,104		$	3,550	$	85,997

	December 31, 2016
	Commercial Real Estate		Multifamily Real Estate		Construction and Land		Commercial Business		Agricultural Business		One- to Four-Family Residential		Consumer		Unallocated		Total
Loan balances:
Loans individually evaluated for impairment	$	10,300	$	349	$	4,034	$	2,946	$	4,766	$	7,678	$	309	$	—	$	30,382
Loans collectively evaluated for impairment	3,305,586		247,662		815,174		1,201,112		363,706		805,125		650,079		—		7,388,444
Purchased credit-impaired loans	23,449		139		3,878		3,821		684		274		77		—		32,322
Total loans	$	3,339,335	$	248,150	$	823,086	$	1,207,879	$	369,156	$	813,077	$	650,465	$	—	$	7,451,148

The following tables provide additional information on the allowance for loan losses and loan balances individually and collectively evaluated for impairment at or for the year ended December 31, 2015 (in thousands):

	For the Year Ended December 31, 2015
	Commercial Real Estate			Multifamily Real Estate			Construction and Land			Commercial Business			Agricultural Business			One- to Four-Family Residential			Consumer			Unallocated			Total
Allowance for loan losses:
Beginning balance	$	18,784		$	4,562		$	25,545		$	12,043		$	3,821		$	5,447		$	483		$	5,222		$	75,907
Provision for loan losses	1,177			(480		)	666			1,611			(878		)	(1,068		)	1,363			(2,391		)	—
Recoveries	819			113			1,811			948			1,927			772			570			—			6,960
Charge-offs	(64		)	—			(891		)	(746		)	(1,225		)	(419		)	(1,514		)	—			(4,859		)
Ending balance	$	20,716		$	4,195		$	27,131		$	13,856		$	3,645		$	4,732		$	902		$	2,831		$	78,008
	December 31, 2015
	Commercial Real Estate			Multifamily Real Estate			Construction and Land			Commercial Business			Agricultural Business			One- to Four-Family Residential			Consumer			Unallocated			Total
Allowance individually evaluated for impairment	$	605		$	71		$	418		$	69		$	—		$	728		$	29		$	—		$	1,920
Allowance collectively evaluated for impairment	20,111			4,124			26,713			13,732			3,645			4,004			873			2,831			76,033
Allowance for purchased credit-impaired loans	—			—			—			55			—			—			—			—			55
Total allowance for loan losses	$	20,716		$	4,195		$	27,131		$	13,856		$	3,645		$	4,732		$	902		$	2,831		$	78,008

	December 31, 2015
	Commercial Real Estate		Multifamily Real Estate		Construction and Land		Commercial Business		Agricultural Business		One- to Four-Family Residential		Consumer		Unallocated		Total
Loan balances:
Loans individually evaluated for impairment	$	8,519	$	357	$	4,669	$	2,223	$	544	$	12,185	$	319	$	—	$	28,816
Loans collectively evaluated for impairment	3,043,656		470,625		564,051		1,198,419		374,458		939,382		636,497		—		7,227,088
Purchased credit-impaired loans	40,985		1,994		5,650		7,302		1,529		1,066		74		—		58,600
Total loans	$	3,093,160	$	472,976	$	574,370	$	1,207,944	$	376,531	$	952,633	$	636,890	$	—	$	7,314,504

Past Due Financing Receivables [Table Text Block]

The following tables provide additional detail on the age analysis of Banner’s past due loans as of December 31, 2016 and 2015 (in thousands):

	December 31, 2016
	30–59 Days Past Due		60–89 Days Past Due		90 Days or More Past Due		Total Past Due		Purchased Credit-Impaired		Current		Total Loans		Loans 90 Days or More Past Due and Accruing		Non-accrual
Commercial real estate:
Owner-occupied	$	1,938	$	—	$	2,538	$	4,476	$	13,281	$	1,335,242	$	1,352,999	$	—	$	3,373
Investment properties	117		—		5,447		5,564		10,168		1,970,604		1,986,336		701		4,864
Multifamily real estate	—		—		147		147		139		247,864		248,150		147		—
Commercial construction	—		—		—		—		—		124,068		124,068		—		—
Multifamily construction	—		—		—		—		—		124,126		124,126		—		—
One- to four-family construction	—		—		—		—		862		374,842		375,704		—		—
Land and land development:
Residential	48		—		750		798		—		169,206		170,004		—		750
Commercial	—		—		998		998		3,016		25,170		29,184		—		998
Commercial business	2,314		647		1,591		4,552		3,821		1,199,506		1,207,879		—		3,074
Agricultural business/farmland	360		1,244		2,768		4,372		684		364,100		369,156		—		3,229
One- to four-family residential	1,793		249		2,110		4,152		274		808,651		813,077		1,233		2,263
Consumer:
Consumer secured by one- to four-family	932		160		986		2,078		18		491,115		493,211		61		1,660
Consumer—other	1,421		154		147		1,722		59		155,473		157,254		11		215
Total	$	8,923	$	2,454	$	17,482	$	28,859	$	32,322	$	7,389,967	$	7,451,148	$	2,153	$	20,426

	December 31, 2015
	30–59 Days Past Due		60–89 Days Past Due		90 Days or More Past Due		Total Past Due		Purchased Credit-Impaired		Current		Total Loans		Loans 90 Days or More Past Due and Accruing		Non-accrual
Commercial real estate:
Owner-occupied	$	3,981	$	139	$	885	$	5,005	$	24,261	$	1,298,541	$	1,327,807	$	—	$	1,235
Investment properties	1,763		132		2,503		4,398		16,724		1,744,231		1,765,353		—		2,516
Multifamily real estate	4		—		—		4		1,994		470,978		472,976		—		—
Commercial construction	—		—		—		—		—		72,103		72,103		—		—
Multifamily construction	771		13		—		784		—		63,062		63,846		—		—
One- to four-family construction	2,466		220		—		2,686		905		274,878		278,469		—		1,233
Land and land development:
Residential	—		—		747		747		77		125,949		126,773		—		1,027
Commercial	—		96		—		96		4,668		28,415		33,179		—		—
Commercial business	1,844		174		1,024		3,042		7,302		1,197,600		1,207,944		8		2,159
Agricultural business/farmland	323		729		278		1,330		1,529		373,672		376,531		—		697
One- to four-family residential	620		873		3,811		5,304		1,066		946,263		952,633		899		4,700
Consumer:
Consumer secured by one- to four-family	465		60		38		563		40		477,817		478,420		4		565
Consumer—other	488		155		131		774		34		157,662		158,470		41		138
Total	$	12,725	$	2,591	$	9,417	$	24,733	$	58,600	$	7,231,171	$	7,314,504	$	952	$	14,270

Schedule of Loans Receivable, Including Loans Held for Sale

Loans receivable at December 31, 2016 and 2015 are summarized as follows (dollars in thousands):

	December 31, 2016					December 31, 2015
	Amount			Percent of Total		Amount			Percent of Total
Commercial real estate:
Owner-occupied	$	1,352,999		18.1	%	$	1,327,807		18.2	%
Investment properties	1,986,336			26.7		1,765,353			24.1
Multifamily real estate	248,150			3.3		472,976			6.5
Commercial construction	124,068			1.7		72,103			1.0
Multifamily construction	124,126			1.7		63,846			0.9
One- to four-family construction	375,704			5.0		278,469			3.8
Land and land development:
Residential	170,004			2.3		126,773			1.7
Commercial	29,184			0.4		33,179			0.5
Commercial business	1,207,879			16.2		1,207,944			16.5
Agricultural business, including secured by farmland	369,156			5.0		376,531			5.1
One- to four-family residential	813,077			10.9		952,633			13.0
Consumer:
Consumer secured by one- to four-family	493,211			6.6		478,420			6.5
Consumer—other	157,254			2.1		158,470			2.2
Total loans outstanding	7,451,148			100.0	%	7,314,504			100.0	%
Less allowance for loan losses	(85,997		)			(78,008		)
Net loans	$	7,365,151				$	7,236,496

Loan amounts are net of unearned loan fees in excess of unamortized costs of $5.8 million at December 31, 2016 and $5.5 million at December 31, 2015. Net loans include net discounts on acquired loans of $31.1 million and $43.7 million as of December 31, 2016 and 2015, respectively.

Schedule of Purchased Credit-Impaired Loans, Changes in Accretable Yield

The following table presents the changes in the accretable yield for PCI loans for the years ended December 31, 2016 and 2015 (in thousands):

	Years Ended December 31
	2016			2015
Balance, beginning of period	$	10,375		$	—
Additions	—			13,310
Accretion to interest income	(9,333		)	(2,202		)
Disposals and other	(1,018		)	(1,238		)
Reclassifications from non-accretable difference	8,693			505
Balance, end of period	$	8,717		$	10,375

Schedule of Impaired Loans With and Without Specific Reserves

The following tables provide additional information on impaired loans, excluding PCI loans, with and without specific allowance reserves at December 31, 2016 and 2015.  Recorded investment includes the unpaid principal balance or the carrying amount of loans less charge-offs and net deferred loan fees (in thousands):

	December 31, 2016
	Unpaid Principal Balance		Recorded Investment				Related Allowance
			Without Allowance (1)		With Allowance (2)
Commercial real estate:
Owner-occupied	$	3,786	$	1,778	$	1,798	$	175
Investment properties	9,916		4,015		5,854		580
Multifamily real estate	508		—		496		81
One- to four-family construction	1,180		—		1,180		156
Land and land development:
Residential	3,012		750		1,106		219
Commercial	1,608		998		—		—
Commercial business	3,753		2,294		1,431		154
Agricultural business/farmland	6,438		5,886		468		35
One- to four-family residential	11,439		90		11,085		655
Consumer:
Consumer secured by one- to four-family	1,904		—		1,865		179
Consumer—other	391		4		388		29
	$	43,935	$	15,815	$	25,671	$	2,263
	December 31, 2015
	Unpaid Principal Balance		Recorded Investment				Related Allowance
			Without Allowance (1)		With Allowance (2)
Commercial real estate:
Owner-occupied	$	1,465	$	—	$	1,416	$	70
Investment properties	8,740		2,503		5,846		602
Multifamily real estate	359		—		357		71
Commercial construction	1,141		1,069		—		—
One- to four-family construction	1,741		—		1,741		161
Land and land development:
Residential	3,540		750		1,634		444
Commercial	1,628		1,027		—		—
Commercial business	2,266		538		1,184		150
Agricultural business/farmland	1,309		544		697		43
One- to four-family residential	17,897		2,206		14,418		736
Consumer:
Consumer secured by one- to four-family	776		—		716		23
Consumer—other	433		—		351		7
	$	41,295	$	8,637	$	28,360	$	2,307

⁽¹⁾  Loans without an allowance reserve have been individually evaluated for impairment and that evaluation concluded that no reserve was needed.

⁽²⁾  Includes general reserves for loans evaluated in pools of homogeneous loans and loans with a specific reserve allowance. Loans with a specific allowance reserve have been individually evaluated for impairment using either a discounted cash flow analysis or, for collateral dependent loans, current appraisals less costs to sell to establish realizable value.

The following table summarizes our average recorded investment and interest income recognized on impaired loans by loan class for the years ended December 31, 2016, 2015 and 2014 (in thousands):

	Year Ended December 31, 2016				Year Ended December 31, 2015				Year Ended December 31, 2014
	Average Recorded Investment		Interest Income Recognized		Average Recorded Investment		Interest Income Recognized		Average Recorded Investment		Interest Income Recognized
Commercial real estate:
Owner-occupied	$	2,721	$	2	$	1,467	$	9	$	1,841	$	12
Investment properties	18,529		242		8,003		303		6,145		315
Multifamily real estate	513		21		362		18		795		45
One- to four-family construction	1,158		75		1,463		114		2,655		118
Land and land development:
Residential	1,948		85		2,406		49		2,872		89
Commercial	1,003		—		931		—		—		—
Commercial business	4,290		37		1,667		35		1,328		41
Agricultural business/farmland	5,004		119		1,143		19		1,866		—
One- to four-family residential	11,976		441		17,770		630		26,093		870
Consumer:
Consumer secured by one- to four-family	1,778		17		736		11		1,248		19
Consumer—other	615		17		392		18		597		19
	$	49,535	$	1,056	$	36,340	$	1,206	$	45,440	$	1,528

Schedule of Troubled Debt Restructurings

The following table presents TDRs by accrual and nonaccrual status at December 31, 2016 and 2015 (in thousands):

	December 31, 2016						December 31, 2015
	Accrual Status		Nonaccrual Status		Total TDRs		Accrual Status		Nonaccrual Status		Total TDRs
Commercial real estate:
Owner-occupied	$	203	$	96	$	299	$	181	$	104	$	285
Investment properties	4,304		—		4,304		5,834		13		5,847
Multifamily real estate	349		—		349		357		—		357
One- to four-family construction	1,180		—		1,180		1,741		—		1,741
Land and land development:
Residential	1,106		—		1,106		1,151		483		1,634
Commercial business	653		—		653		624		—		624
Agricultural business/farmland	3,125		79		3,204		545		277		822
One- to four-family residential	7,678		843		8,521		11,025		1,428		12,453
Consumer:
Consumer secured by one- to four-family	143		6		149		147		14		161
Consumer—other	166		—		166		172		—		172
	$	18,907	$	1,024	$	19,931	$	21,777	$	2,319	$	24,096

As of December 31, 2016 and 2015, the Company had commitments to advance funds up to an additional amount of $127,000 and $237,000, respectively, related to TDRs.

Schedule of Newly Restructured Loans

The following table presents new TDRs that occurred during the years ended December 31, 2016 and 2015 (dollars in thousands):

	Year Ended December 31, 2016					Year Ended December 31, 2015
	Number of Contracts	Pre-modification Outstanding Recorded Investment		Post-modification Outstanding Recorded Investment		Number of Contracts	Pre-modification Outstanding Recorded Investment		Post-modification Outstanding Recorded Investment
Recorded Investment (1) (2)
Commercial real estate:
Owner-occupied	1	$	194	$	194	—	$	—	$	—
Land and land development:
Residential	—	—		—		2	1,302		483
Agricultural business/farmland	—	—		—		3	822		822
One- to four-family residential	1	78		78		2	431		431
	2	$	272	$	272	7	$	2,555	$	1,736

⁽¹⁾  Since most loans were already considered classified and/or on non-accrual status prior to restructuring, the modifications did not have a material effect on the Company’s determination of the allowance for loan losses.

⁽²⁾  The majority of these modifications do not fit into one separate type, such as rate, term, amount, interest-only or payment, but instead are a combination of multiple types of modifications; therefore, they are disclosed in aggregate.

Schedule of Troubled Debt Restructurings Which Incurred A Payment Default

The following table presents TDRs which incurred a payment default within the year ended December 31, 2015 for which the payment default occurred within twelve months of the restructure date.  There were no TDRs that incurred a payment default in the year ended December 31, 2016. A default on a restructured loan results in a transfer to nonaccrual status, a charge-off or a combination of both (dollars in thousands):

	December 31, 2015
	Number of Loans	Amount
Agricultural business/farmland	2	$	277
One- to four-family residential	1	387
Total	3	$	664

Financing Receivable Credit Quality Indicators [Table Text Block]

The following tables show Banner’s portfolio of risk-rated loans and non-risk-rated loans by grade or other characteristic as of December 31, 2016 and 2015 (in thousands):

	December 31, 2016
By class:	Pass (Risk Ratings 1-5)(1)		Special		Substandard		Doubtful		Loss		Total Loans
Commercial real estate:
Owner-occupied	$	1,313,142	$	14,394	$	25,463	$	—	$	—	$	1,352,999
Investment properties	1,948,822		23,846		13,668		—		—		1,986,336
Multifamily real estate	247,258		—		892		—		—		248,150
Commercial construction	124,068		—		—		—		—		124,068
Multifamily construction	124,126		—		—		—		—		124,126
One- to four-family construction	371,636		—		4,068		—		—		375,704
Land and land development:
Residential	167,764		—		2,240		—		—		170,004
Commercial	25,090		—		4,094		—		—		29,184
Commercial business	1,148,585		35,036		24,258		—		—		1,207,879
Agricultural business, including secured by farmland	356,656		3,335		9,165		—		—		369,156
One- to four-family residential	807,837		967		4,273		—		—		813,077
Consumer:
Consumer secured by one- to four-family	490,877		5		2,327		2		—		493,211
Consumer—other	156,547		108		594		5		—		157,254
Total	$	7,282,408	$	77,691	$	91,042	$	7	$	—	$	7,451,148

	December 31, 2015
By class:	Pass (Risk Ratings 1-5)(1)		Special		Substandard		Doubtful		Loss		Total Loans
Commercial real estate:
Owner-occupied	$	1,281,561	$	19,400	$	26,846	$	—	$	—	$	1,327,807
Investment properties	1,740,720		11,528		13,105		—		—		1,765,353
Multifamily real estate	468,467		138		4,371		—		—		472,976
Commercial construction	72,103		—		—		—		—		72,103
Multifamily construction	63,846		—		—		—		—		63,846
One- to four-family construction	275,154		—		3,315		—		—		278,469
Land and land development:
Residential	121,536		76		5,161		—		—		126,773
Commercial	25,786		2,310		5,083		—		—		33,179
Commercial business	1,167,933		25,286		14,725		—		—		1,207,944
Agricultural business, including secured by farmland	354,760		17,526		4,245		—		—		376,531
One- to four-family residential	943,098		1,346		8,189		—		—		952,633
Consumer:
Consumer secured by one- to four-family	476,448		—		1,967		5		—		478,420
Consumer—other	157,286		22		1,157		5		—		158,470
Total	$	7,148,698	$	77,632	$	88,164	$	10	$	—	$	7,314,504

⁽¹⁾  The Pass category includes some performing loans that are part of homogenous pools which are not individually risk-rated.  This includes all consumer loans, all one- to four-family residential loans and, as of December 31, 2016 and 2015, in the commercial business category, $225.0 million and $150.0 million, respectively, of credit-scored small business loans.  As loans in these homogeneous pools become non-accrual, they are individually risk-rated.

⁽²⁾  Non-performing loans include non-accrual loans and loans past due greater than 90 days but still on accrual status.