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Document and Entity Information - USD ($)	12 Months Ended
Document and Entity Information - USD ($)	Dec. 31, 2012	Feb. 20, 2013	Jun. 30, 2012
Document and Entity Information [Abstract]
Entity Registrant Name	BankUnited, Inc.
Entity Central Index Key	0001504008
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Document Type	10-K
Document Period End Date	Dec. 31, 2012
Document Fiscal Year Focus	2012
Document Fiscal Period Focus	FY
Amendment Flag	false
Entity Common Stock Shares Outstanding		95,038,213
Entity Well Known Seasoned Issuer	Yes
Entity Current Reporting Status	Yes
Entity Public Float			$ 938,697,163
Entity Voluntary Filer	No

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Cash and due from banks:
Non-interest bearing	$ 61,088	$ 39,894
Interest bearing	21,507	13,160
Interest bearing deposits at Federal Reserve Bank	408,827	247,488
Federal funds sold	3,931	3,200
Cash and cash equivalents	495,353	303,742
Investment securities available for sale, at fair value (including covered securities of $226,505 and $232,194)	4,172,412	4,181,977
Non-marketable equity securities	133,060	147,055
Loans held for sale	2,129	3,952
Loans (including covered loans of $1,864,375 and $2,422,811)	5,571,739	4,137,058
Allowance for loan and lease losses	(59,121)	(48,402)
Loans, net	5,512,618	4,088,656
FDIC indemnification asset	1,457,570	2,049,151
Bank owned life insurance	207,069	204,077
Other real estate owned, covered by loss sharing agreements	76,022	123,737
Deferred tax asset, net	62,274	19,485
Goodwill and other intangible assets	69,768	68,667
Other assets	187,678	131,539
Total assets	12,375,953	11,322,038
Demand deposits:
Non-interest bearing	1,312,779	770,846
Interest bearing	542,561	453,666
Savings and money market	4,042,022	3,553,018
Time	2,640,711	2,587,184
Total deposits	8,538,073	7,364,714
Short-term borrowings	8,175	206
Federal Home Loan Bank advances	1,916,919	2,236,131
Income taxes payable	0	53,171
Other liabilities	106,106	132,536
Total liabilities	10,569,273	9,786,758
Commitments and contingencies
Stockholders' equity:
Common stock, par value $0.01 per share, 400,000,000 shares authorized; 95,006,729 and 97,700,829 shares issued and outstanding	950	977
Preferred stock, par value $0.01 per share, 100,000,000 shares authorized; 5,415,794 shares of Series A issued and outstanding at December 31, 2012	54	0
Paid-in capital	1,308,315	1,240,068
Retained earnings	413,385	276,216
Accumulated other comprehensive income	83,976	18,019
Total stockholders' equity	1,806,680	1,535,280
Total liabilities and stockholders' equity	$ 12,375,953	$ 11,322,038

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
ASSETS
Covered Securities	$ 226,505	$ 232,194
Covered Loans	$ 1,864,375	$ 2,422,811
Stockholders' equity:
Common Stock, par value (in Dollars per share)	$ 0.01	$ 0.01
Common Stock, shares authorized (in Shares)	400,000,000	400,000,000
Common Stock, shares issued (in Shares)	95,006,729	97,700,829
Common Stock, shares outstanding (in Shares)	95,006,729	97,700,829
Series A Preferred Stock, par value (in Dollars per share)	$ 0.01
Series A Preferred Stock, shares authorized (in Shares)	100,000,000
Series A Preferred Stock, shares issued (in Shares)	5,415,794
Series A Preferred stock, shares outstanding (in Shares)	5,415,794

CONSOLIDATED STATEMENTS OF INCOME - USD ($) $ in Thousands	12 Months Ended
CONSOLIDATED STATEMENTS OF INCOME - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Interest income:
Loans	$ 584,727	$ 512,728	$ 431,468
Investment securities available for sale	131,198	122,626	124,262
Other	4,931	2,743	1,958
Total interest income	720,856	638,097	557,688
Interest expense:
Deposits	66,178	75,773	108,344
Borrowings	57,091	63,164	59,856
Total interest expense	123,269	138,937	168,200
Net interest income before provision for (recovery of) loan losses	597,587	499,160	389,488
Provision for (recovery of) loan losses (including $(503), $(7,692) and $46,481 for covered loans)	18,896	13,828	51,407
Net interest income after provision for (recovery of) loan losses	578,691	485,332	338,081
Non-interest income:
Accretion of discount on FDIC indemnification asset	15,306	55,901	134,703
Income from resolution of covered assets, net	51,016	18,776	121,462
Net gain (loss) on indemnification asset	(6,030)	79,812	17,736
FDIC reimbursement of costs of resolution of covered assets	19,569	31,528	29,762
Service charges and fees	12,716	11,128	10,567
Loss on sale of loans, net (including loss related to convered loans of ($29,270, $70,366 and $76360)	(28,657)	(69,714)	(76,310)
Gain (loss) on sale or exchange of investment securities available for sale	17,039	1,136	(998)
Loss on extinguishment of debt	14,175	0	0
Loss on termination of interest rate swap	(8,701)	0	0
Mortgage insurance income	9,772	16,904	18,441
Settlement with the FDIC	0	0	(24,055)
Other non-interest income	21,392	17,746	18,361
Total non-interest income	89,247	163,217	297,779
Non-interest expense:
Employee compensation and benefits (including $110.4 million in equity based compensation recorded in conjunction with the IPO for 2011; see Note 17)	173,261	272,991	144,486
Occupancy and equipment	54,465	36,680	28,692
Impairment of other real estate owned	9,926	24,569	16,131
(Gain) loss on sale of other real estate owned	(4,164)	(24,569)	(2,174)
Other real estate owned expense	7,624	13,001	19,003
Foreclosure expense	12,644	18,976	30,669
Change in value of FDIC warrant	0	0	21,832
Deposit insurance expense	7,248	8,480	13,899
Professional fees	15,468	17,330	14,677
Telecommunications and data processing	12,462	12,041	12,321
Other non-interest expense	34,139	28,161	19,436
Total non-interest expense	323,073	455,805	323,320
Income before income taxes	344,865	192,744	312,540
Provision for income taxes	133,605	129,576	127,805
Net income	211,260	63,168	184,735
Preferred stock dividends	3,899	0	0
Net income available to common stockholders	$ 207,361	$ 63,168	$ 184,735
Earnings per common share, basic (see Note 2) (in Dollars per share)	$ 2.05	$ 0.63	$ 1.99
Earnings per common share, diluted (see Note 2) (in Dollars per share)	2.05	0.62	1.99
Cash dividends declared per common share (in Dollars per share)	$ 0.72	$ 0.56	$ 0.37

CONSOLIDATED STATEMENTS OF INCOME (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Interest expense:
Provision for (recovery of) loan losses (including provision for covered loans)	$ (503)	$ (7,692)	$ 46,481
Loss on sale of loans, net (loss related to covered loans)	$ (29,270)	(70,366)	$ (76,360)
Equity based compensation recorded in conjunction with the IPO		$ 110,400

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Consolidated Statements of Comprehensive Income
Net income	$ 211,260	$ 63,168	$ 184,735
Unrealized gains (losses) on investment securities available for sale:
Net unrealized holding gains (losses) arising during the year	68,893	(27)	26,738
Reclassification adjustment for net securities (gains) losses realized in income	(10,466)	(698)	613
Net change in unrealized gains on securities available for sale	58,427	(725)	27,351
Unrealized losses on derivative instruments:
Net unrealized holding loss arising during the year	(8,848)	(24,882)	(30,943)
Reclassification adjustment for net losses realized in income	16,378	11,660	8,304
Net change in unrealized losses on derivative instruments	7,530	(13,222)	(22,639)
Other comprehensive income (loss)	65,957	(13,947)	4,712
Comprehensive income	$ 277,217	$ 49,221	$ 189,447

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Cash flows from operating activities:
Net income	$ 211,260	$ 63,168	$ 184,735
Adjustments to reconcile net income to net cash used in operating activities:
Accretion of fair values of assets acquired and liabilities assumed	(474,574)	(476,104)	(443,012)
Amortization of fees, discounts and premiums, net	13,695	(1,250)	(31,611)
Provision for loan losses	18,896	13,828	51,407
Accretion of discount on FDIC indemnification asset	(15,306)	(55,901)	(134,703)
Income from resolution of covered assets, net	(51,016)	(18,776)	(121,462)
Net (gain) loss on indemnification asset	6,030	(79,812)	(17,736)
Net loss on sale of loans	28,657	69,714	76,310
Settlement with the FDIC	0	0	(24,055)
Increase in cash surrender value of bank owned life insurance	(3,288)	(3,891)	(5,259)
Income from life insurance proceeds	(244)	0	(544)
(Gain) loss on sale or exchange of investment securities available for sale	(17,039)	(1,136)	998
Loss on extinguishment of debt	14,175	0	0
(Gain) loss on sale of other real estate owned	(4,164)	(24,569)	(2,174)
Equity based compensation	23,204	144,769	1,301
Change in fair value of equity instruments classified as liabilities	0	0	58,002
Depreciation and amortization	15,056	7,987	3,399
Impairment of other real estate owned	9,926	24,569	16,131
Deferred income taxes	(72,228)	(15,109)	24,088
Proceeds from sale of loans held for sale	42,920	34,895	3,849
Loans originated for sale, net of repayments	(39,735)	(35,536)	(6,459)
Realized tax benefits from dividend equivalents and equity based compensation	(1,612)	(606)	0
Gain on acquisition	(5,288)	0	0
Other:
(Increase) decrease in other assets	3,100	15,101	(3,523)
Increase (decrease) in other liabilities	(54,031)	41,926	(82,087)
Net cash used in operating activities	(351,606)	(248,588)	(448,057)
Cash flows from investing activities:
Net cash paid in business combination	(1,626)	0	(50,489)
Decrease in due to FDIC	0	0	(89,951)
Purchase of investment securities available for sale	(1,300,485)	(2,074,483)	(1,496,002)
Proceeds from repayments of investment securities available for sale	659,044	541,016	655,517
Proceeds from sale of investment securities available for sale	835,745	217,069	222,014
Maturities and calls of investment securities available for sale	78,623	61,565	10,250
Purchase of non-marketable equity securities	(45,389)	0	0
Proceeds from redemption of non-marketable equity securities	61,670	70,353	25,926
Purchases of loans	(709,388)	(384,171)	(74,970)
Loan originations, repayments and resolutions, net	(204,530)	170,147	762,085
Proceeds from sale of loans, net	103,796	75,782	67,166
Decrease in FDIC indemnification asset for claims filed	600,857	753,963	764,203
Purchase of bank owned life insurance	0	(50,000)	(150,000)
Bank owned life insurance proceeds	540	77,721	60,226
Purchase of office properties and equipment, net	(31,958)	(42,595)	(27,540)
Acquisition of equipment on operating lease	(39,154)	0	0
Proceeds from sale of other real estate owned	193,255	347,756	287,358
Net cash provided by (used in) investing activities	201,000	(235,877)	965,793
Cash flows from financing activities:
Net increase (decrease) in deposits	738,332	207,972	(481,696)
Additions to Federal Home Loan Bank advances and other borrowings	2,605,000	0	605,000
Repayments of Federal Home Loan Bank advances and other borrowings	(2,923,607)	0	(405,000)
Increase (decrease) in short-term borrowings	7,969	(286)	(2,480)
Settlement of FDIC warrant liability	0	(25,000)	0
Decrease in advances from borrowers for taxes and insurance	(1,665)	(3,001)	(7,501)
Issuance of common stock	0	98,620	2,500
Dividends paid	(89,021)	(55,803)	(20,000)
Realized tax benefits from dividend equivalents and equity based compensation	1,612	606	0
Exercise of stock options	3,597	325	0
Net cash provided by (used in) financing activities	342,217	223,433	(309,177)
Net increase (decrease) in cash and cash equivalents	191,611	(261,032)	208,559
Cash and cash equivalents, beginning of period	303,742	564,774	356,215
Cash and cash equivalents, end of period	495,353	303,742	564,774
Supplemental disclosure of cash flow information:
Interest paid	143,161	164,960	217,947
Income taxes paid	257,960	80,224	197,224
Supplemental schedule of non-cash investing and financing activities:
Transfers from loans to other real estate owned	151,302	312,958	392,233
Transfer from loans held for sale to portfolio	4,023	0	0
Assets received in satisfaction of loans	4,772	0	0
Dividends declared, not paid	0	14,930	14,000
Reclassification of PIU liability to equity	0	44,964	0
Rescission of surrender of bank owned life insurance	0	20,846	0
Exchange of common stock for Series A preferred stock	54	$ 0	$ 0
Equity consideration issued in business combination	$ 39,861

CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ EQUITY - USD ($) $ in Thousands	Total	Common Stock Outstanding [Member]	Preferred Stock Outstanding [Member]	Paid-in Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income [Member]
Balance at Dec. 31, 2009	$ 1,094,260	$ 928	$ 0	$ 947,032	$ 119,046	$ 27,254
Balance (in Shares) at Dec. 31, 2009	92,767,310	92,767,310	0
Comprehensive income	$ 189,447				184,735	4,712
Capital contribution	2,500	$ 2		2,498
Capital contribution (in shares)		204,540
Dividends	(34,000)				(34,000)
Reclassification of PIU liability to equity	0
Equity based compensation	1,301			1,301
Tax benefits from dividend equivalents and equity based compensation	0
Balance at Dec. 31, 2010	$ 1,253,508	$ 930	$ 0	950,831	269,781	31,966
Balance (in Shares) at Dec. 31, 2010	92,971,850	92,971,850	0
Comprehensive income	$ 49,221	$ 0	$ 0	0	63,168	(13,947)
Proceeds from issuance of common stock net of direct costs of $3,979	98,620	$ 42	$ 0	98,578	0	0
Proceeds from issuance of common stock net of direct costs of $3,979 (in Shares)		4,000,000	0
Dividends	(56,733)	$ 0	$ 0	0	(56,733)	0
Reclassification of PIU liability to equity	44,964	0	0	44,964	0	0
Equity based compensation	144,769	$ 5	$ 0	144,764	0	0
Equity based compensation (in Shares)		697,950	0
Tax benefits from dividend equivalents and equity based compensation	606	$ 0	$ 0	606	0	0
Balance at Dec. 31, 2011	$ 1,535,280	$ 977	$ 0	1,240,068	276,216	18,019
Balance (in Shares) at Dec. 31, 2011	97,700,829	97,700,829	0
Comprehensive income	$ 277,217				211,260	65,957
Exchange of common shares for preferred shares	0	$ (54)	$ 54
Exchange of common shares for preferred shares (in Shares)		(5,415,794)	5,415,794
Equity consideration issued in acquisition	$ 39,861	$ 17	$ 0	39,844
Equity consideration issued in acquisition (in Shares)	1,676,060	1,676,060	0
Proceeds from issuance of common stock net of direct costs of $3,979 (in Shares)	33,350,000
Dividends	$ (74,091)	$ 0	$ 0		(74,091)
Reclassification of PIU liability to equity	0
Equity based compensation	23,204	$ 7	$ 0	23,197
Equity based compensation (in Shares)		794,514	0
Tax benefits from dividend equivalents and equity based compensation	1,612	$ 0	$ 0	1,612
Balance at Dec. 31, 2012	$ 1,806,680	$ 950	$ 54	$ 1,308,315	$ 413,385	$ 83,976
Balance (in Shares) at Dec. 31, 2012	95,006,729	95,006,729	5,415,794

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (Parenthetical) $ in Thousands	12 Months Ended
	Dec. 31, 2010 USD ($)
Consolidated Statements Of Stockholders' Equity - Unaudited
Proceeds from issuance of common stock, net of direct costs	$ 3,979

Basis of Presentation and Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2012

Basis of Presentation and Summary of Significant Accounting Policies [Abstract]

Basis of Presentation

Note 1 Basis of Presentation and Summary of Significant Accounting Policies

BankUnited, Inc. ("BankUnited, Inc." or "BKU") is a national bank holding company with three wholly-owned subsidiaries: BankUnited, National Association ("BankUnited" or the "Bank"), Herald National Bank ("Herald"), and BankUnited Investment Services, Inc. ("BUIS"), collectively, the Company. BankUnited, a national banking association headquartered in Miami Lakes, Florida, provides a full range of banking and related services to individual and corporate customers through 98 branches located in 15 Florida counties. Herald is a national banking association with 2 branch locations in the New York metropolitan area. BUIS is a Florida insurance agency providing wealth management and financial planning services. The operations of BUIS have not historically been significant to the consolidated results of operations or financial position of the Company. We intend to discontinue the operations of BUIS in 2013.

On May 21, 2009, BankUnited acquired substantially all of the assets and assumed all of the non-brokered deposits and substantially all of the other liabilities of BankUnited, FSB from the Federal Deposit Insurance Corporation ("FDIC") in a transaction referred to as the "FSB Acquisition." Neither the Company nor the Bank had any substantive operations prior to May 21, 2009. In connection with the FSB Acquisition, BankUnited entered into Loss Sharing Agreements with the FDIC ("Loss Sharing Agreements") that cover single family residential mortgage loans, commercial real estate, commercial and industrial and consumer loans, certain investment securities and other real estate owned ("OREO"), collectively referred to as the "covered assets." Pursuant to the terms of the Loss Sharing Agreements, the covered assets are subject to a stated loss threshold whereby the FDIC will reimburse BankUnited for 80% of losses related to the covered assets up to $4.0 billion and 95% of losses in excess of this amount, beginning with the first dollar of loss incurred.

Prior to the initial public offering ("IPO") of the Company's common stock in February 2011, BankUnited, Inc. was a wholly-owned subsidiary of BU Financial Holdings, LLC ("BUFH"). Immediately prior to the completion of the IPO, a reorganization was effected in accordance with BUFH's LLC agreement, pursuant to which all equity interests in BankUnited, Inc. were distributed to the members of BUFH and BUFH was liquidated.

The consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles ("GAAP") and prevailing practices in the banking industry.

The Company has a single reportable segment, community banking.

Accounting Estimates

In preparing the consolidated financial statements, management is required to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues, and expenses and disclosures of contingent assets and liabilities. Actual results could differ significantly from these estimates.

Significant estimates include the allowance for loan and lease losses, the amount and timing of expected cash flows from covered assets and the FDIC indemnification asset, the fair values of investment securities and other financial instruments, the valuation of OREO and the value of equity based compensation. Management has used information provided by third party valuation specialists to assist in the determination of the fair values of investment securities, other real estate owned, and certain equity based compensation.

Significant estimates were also made in the determination of the fair values of assets acquired and liabilities assumed in the FSB Acquisition, including loans acquired with evidence of deterioration in credit quality since origination, the FDIC indemnification asset, investment securities, other real estate owned and goodwill.

Principles of Consolidation

The consolidated financial statements include the accounts of BankUnited, Inc., and its wholly-owned subsidiaries. All significant intercompany balances and transactions have been eliminated in consolidation.

Fair Value Measurements

Certain of the Company's assets and liabilities are reflected in the financial statements at fair value on either a recurring or non-recurring basis. Investment securities available for sale and derivative instruments are measured at fair value on a recurring basis. Assets measured at fair value or fair value less cost to sell on a non-recurring basis may include collateral dependent impaired loans, OREO, loans held for sale, goodwill and assets acquired and liabilities assumed in business combinations. These nonrecurring fair value measurements typically involve the application of acquisition accounting, lower-of-cost-or-market accounting or the measurement of impairment of certain assets.

Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants at the measurement date. GAAP establishes a hierarchy that prioritizes inputs used to determine fair value measurements into three levels based on the observability and transparency of the inputs:

Level 1 inputs are unadjusted quoted prices in active markets that are accessible at the measurement date for identical assets or liabilities. Estimated fair values of U. S. Treasury securities, certain preferred stocks and mutual fund investments are generally based on level 1 inputs.

Level 2 inputs are observable inputs other than level 1 inputs, including quoted prices for similar assets and liabilities, quoted prices for identical assets and liabilities in less active markets and other inputs that can be corroborated by observable market data. Estimated fair values of U. S. Government agency and sponsored enterprise securities, certain private label mortgage-backed and non-mortgage asset-backed securities, collateralized loan obligations, certain preferred stocks, state and municipal obligations, Small Business Administration securities, certain other debt securities and most derivatives are generally based on level 2 inputs.

Level 3 inputs are unobservable inputs supported by limited or no market activity or data and inputs requiring significant management judgment or estimation. Estimated fair values of certain private label mortgage-backed securities and non-mortgage asset-backed securities, certain other debt securities, equity awards, other real estate owned and collateral dependent impaired loans may be based on level 3 inputs. Valuation techniques utilizing level 3 inputs include option pricing models, discounted cash flow models and similar techniques.

The fair value hierarchy requires the Company to maximize the use of observable inputs and minimize the use of unobservable inputs in estimating fair value. Unobservable inputs are utilized in determining fair value measurements only to the extent that observable inputs are unavailable. The need to use unobservable inputs generally results from a lack of market liquidity and diminished observability of actual trades or assumptions that would otherwise be available to value a particular asset or liability.

Transfers between levels of the fair value hierarchy are recorded as of the end of the reporting period.

Cash and Cash Equivalents

Cash and cash equivalents include cash and due from banks, both interest bearing and non-interest bearing, amounts on deposit at the Federal Reserve Bank and federal funds sold. Cash equivalents have original maturities of three months or less.

Investment Securities Available for Sale

Debt securities that the Company may not have the intent to hold to maturity and marketable equity securities are classified as available for sale at the time of acquisition and carried at fair value with unrealized gains and losses, net of tax, excluded from earnings and reported in accumulated other comprehensive income, a separate component of stockholders' equity. Securities classified as available for sale may be used as part of the Company's asset/liability management strategy and may be sold in response to changes in interest rates, prepayment risk or other market factors. Currently, all of the Company's investment securities are classified as available for sale. The Company does not maintain a trading or held to maturity portfolio. Purchase premiums and discounts on debt securities are amortized as adjustments to yield over the expected lives of the securities using the level yield method. Realized gains and losses from sales of securities are recorded on the trade date and are determined using the specific identification method.

The Company reviews investment securities available for sale for impairment on a quarterly basis or more frequently if events and circumstances indicate that a potential impairment may have occurred. An investment security is impaired if its fair value is lower than its amortized cost basis. The Company considers many factors in determining whether a decline in fair value below amortized cost represents other-than-temporary impairment ("OTTI"), including, but not limited to:

the Company's intent to hold the security until maturity or for a period of time sufficient for a recovery in value;


	·	whether it is more likely than not that the Company will be required to sell the security prior to recovery of its amortized cost basis;


	·	the length of time and extent to which fair value has been less than amortized cost;


	·	adverse changes in expected cash flows;


	·	collateral values and performance;


	·	the payment structure of the security including levels of subordination or over-collateralization;


	·	changes in the economic or regulatory environment;


	·	the general market condition of the geographic area or industry of the issuer;


	·	the issuer's financial condition, performance and business prospects; and


	·	changes in credit ratings.

The relative importance assigned to each of these factors varies depending on the facts and circumstances pertinent to the individual security being evaluated.

The Company recognizes OTTI of a debt security for which there has been a decline in fair value below amortized cost if (i) management intends to sell the security, (ii) it is more likely than not that the Company will be required to sell the security before recovery of its amortized cost basis, or (iii) the Company does not expect to recover the entire amortized cost basis of the security. The amount by which amortized cost exceeds the fair value of a debt security that is considered to be other-than-temporarily impaired is separated into a component representing the credit loss, which is recognized in earnings, and a component related to all other factors, which is recognized in other comprehensive income. The measurement of the credit loss component is equal to the difference between the debt security's amortized cost basis and the present value of its expected future cash flows discounted at the security's effective yield. If the Company intends to sell the security, or if it is more likely than not it will be required to sell the security before recovery, an OTTI write-down is recognized in earnings equal to the entire difference between the amortized cost basis and fair value of the security.

The evaluation of OTTI of marketable equity securities focuses on whether evidence supports recovery of the unrealized loss within a timeframe consistent with temporary impairment. The entire amount by which cost basis exceeds the fair value of an equity security that is considered to be other-than-temporarily impaired is recognized in earnings.

Federal Reserve Bank Stock

The Bank and Herald, as members of the Federal Reserve Bank ("FRB") system, are required to maintain investments in the stock of the FRB. No market exists for this stock, and the investment can be liquidated only through redemption by the FRB, at the discretion of and subject to conditions imposed by the FRB. The stock has no readily determinable fair value and is carried at cost.

Federal Home Loan Bank Stock

The Bank and Herald, as members of the Federal Home Loan Bank ("FHLB") system, are required to maintain investments in the stock of the FHLB. No market exists for this stock, and the investment can be liquidated only through redemption by the FHLB, at the discretion of and subject to conditions imposed by the FHLB. The stock has no readily determinable fair value and is carried at cost. Historically, FHLB stock redemptions have been at par value, which equals the Company's carrying value. The Company monitors its investment in FHLB stock for impairment through review of recent financial results of the FHLB, including capital adequacy and liquidity position, dividend payment history, redemption history and information from credit agencies. The Company has not identified any indicators of impairment of FHLB stock.

Loans Held for Sale

Mortgage loans originated with the intent to sell in the secondary market are carried at the lower of cost or fair value, determined in the aggregate. These loans are generally sold on a non-recourse basis with servicing released. Gains and losses on the sale of loans recognized in earnings are measured based on the difference between proceeds received and the carrying amount of the loans, inclusive of deferred origination fees and costs, if any.

Loans not originated for sale in the secondary market and not otherwise acquired with the intent to sell are transferred into the held for sale classification at the lower of carrying amount or fair value when they are specifically identified as being available for sale and a formal plan exists to sell them. Acquired credit impaired loans accounted for in pools are removed from the pools at their carrying amounts when they are sold.

Loans

The Company's loan portfolio contains 1-4 single family residential first mortgages, home equity loans and lines of credit, multi-family, commercial real estate, construction and land, commercial and industrial and consumer loans and small business and municipal direct financing leases. A significant portion of the Company's loan portfolio consists of loans acquired from the FDIC in the FSB Acquisition, the substantial majority of which are covered under the Loss Sharing Agreements. These loans are referred to as covered loans. The Company segregates its loan portfolio between covered and non-covered loans. Non-covered loans are primarily those originated or purchased since the FSB Acquisition ("new loans"). Loans acquired in the FSB Acquisition are further segregated between those acquired with evidence of deterioration in credit quality since origination (Acquired Credit Impaired or "ACI" loans) and those acquired without evidence of deterioration in credit quality since origination ("non-ACI" loans).

ACI Loans

ACI loans are those for which, at acquisition, management determined it probable that the Company would be unable to collect all contractual principal and interest payments due. These loans were recorded at estimated fair value at the time of the FSB Acquisition, measured as the present value of all cash flows expected to be received, discounted at an appropriately risk-weighted discount rate. Initial cash flow expectations incorporated significant assumptions regarding prepayment rates, frequency of default and loss severity.

The difference between total contractually required payments on ACI loans and the cash flows expected to be received represents non-accretable difference. The excess of all cash flows expected to be received over the Company's recorded investment in the loans represents accretable yield and is recognized as interest income on a level-yield basis over the expected life of the loans.

The Company aggregated ACI 1-4 single family residential mortgage loans and home equity loans and lines of credit with similar risk characteristics into homogenous pools at acquisition. A composite interest rate and composite expectations of future cash flows are used in accounting for each pool. These loans were aggregated into pools based on the following characteristics:

delinquency status;

product type, in particular, amortizing as opposed to option ARM products;

loan-to-value ratio; and

borrower FICO score.

Loans that do not have similar risk characteristics, primarily commercial and commercial real estate loans, are accounted for on an individual loan basis using interest rates and expectations of cash flows for each loan.

The Company is required to develop reasonable expectations about the timing and amount of cash flows to be collected related to ACI loans and to continue to update those estimates over the lives of the loans. Expected cash flows from ACI loans are updated quarterly. If it is probable that the Company will be unable to collect all the cash flows expected from a loan or pool at acquisition plus additional cash flows expected to be collected arising from changes in estimates after acquisition, the loan or pool is considered impaired and a valuation allowance is established by a charge to the provision for loan losses. If there is a significant increase in expected cash flows from a loan or pool, the Company first reduces any valuation allowance previously established by the amount of the increase in the present value of expected cash flows, and then recalculates the amount of accretable yield for that loan or pool. The adjustment of accretable yield due to an increase in expected cash flows, as well as changes in expected cash flows due to changes in interest rate indices and changes in prepayment assumptions is accounted for prospectively as a change in yield. Additional cash flows expected to be collected are transferred from non-accretable difference to accretable yield and the amount of periodic accretion is adjusted accordingly over the remaining life of the loan or pool.

The Company may resolve an ACI loan either through a sale of the loan, by working with the customer and obtaining partial or full repayment, by short sale of the collateral, or by foreclosure. When a loan accounted for in a pool is resolved, it is removed from the pool at its carrying amount. In the event of a sale of the loan, the Company recognizes a gain or loss on sale based on the difference between the sales proceeds and the carrying value of the loan. For loans resolved through agreed pre-payments or short sale of the collateral, the Company recognizes the difference between the amount of the payment received and the carrying amount of the loan in the income statement line item "Income from resolution of covered assets, net". For loans resolved through foreclosure, the difference between the fair value of the collateral obtained through foreclosure less estimated cost to sell and the carrying amount of the loan is recognized in the income statement line item "Income from resolution of covered assets, net". Any remaining accretable discount related to loans not accounted for in pools that are resolved by full or partial pre-payment, short sale or foreclosure is recognized in interest income at the time of resolution. Accretable discount represents the cumulative undiscounted difference between the contractual coupon rate on the loan and the accretion rate.

Payments received in excess of expected cash flows may result in a pool becoming fully amortized and its carrying value reduced to zero even though outstanding contractual balances remain related to loans in the pool. Once the carrying value of a pool is reduced to zero, any future proceeds, which may include cash or real estate acquired in foreclosure, from the remaining loans are recognized as interest income upon receipt. As of December 31, 2012, the portfolio included one pool whose carrying value had been reduced to zero.

Non-ACI Loans

Loans acquired without evidence of deterioration in credit quality since origination were initially recorded at estimated fair value on the acquisition date. Non-ACI 1-4 single family residential mortgage loans and home equity loans and lines of credit with similar risk characteristics were aggregated into pools for accounting purposes at acquisition. Loans that do not have similar risk characteristics, primarily commercial and commercial real estate loans, are accounted for on an individual loan basis. These loans are carried at the principal amount outstanding, adjusted for unamortized acquisition date fair value adjustments and the allowance for loan losses. Interest income is accrued based on the unpaid principal balance ("UPB") and acquisition date fair value adjustments are amortized using the level-yield method over the expected lives of the related loans. For non-ACI 1-4 family residential mortgage loans accounted for in pools, prepayment estimates are used in determining the periodic amortization of acquisition date fair value adjustments using the effective yield method. Acquisition date fair value adjustments related to revolving home equity loans and lines of credit are recognized on a straight line basis.

New Loans

New loans are those originated or purchased by the Company since the FSB Acquisition. New loans are carried at the principal amount outstanding, net of premiums, discounts, unearned income, deferred loan origination fees and costs, and the allowance for loan and lease losses.

Interest income on new loans is accrued based on the principal amount outstanding. Non-refundable loan origination fees, net of direct costs of originating or acquiring loans, as well as purchase premiums and discounts, are deferred and recognized as adjustments to yield over the contractual lives of the related loans using the level yield method.

Nonaccrual Loans

New and non-ACI commercial loans are placed on non-accrual status when (i) management has determined that full repayment of all contractual principal and interest is in doubt, or (ii) the loan is past due 90 days or more as to principal or interest unless the loan is well secured and in the process of collection. New and non-ACI residential and consumer loans are generally placed on non-accrual status when 90 days of interest is due and unpaid. When a loan is placed on non-accrual status, uncollected interest accrued is reversed and charged to interest income. Commercial loans are returned to accrual status only after all past due principal and interest has been collected and full repayment of remaining contractual principal and interest is reasonably assured. Residential and consumer loans are returned to accrual status when there is no longer 90 days of interest due and unpaid. When a residential or consumer loan is returned to accrual status, interest accrued at the date the loan was placed on non-accrual status along with interest foregone during the non-accrual period are recognized as interest income. Past due status of loans is determined based on the contractual next payment due date. Loans less than 30 days past due are reported as current.

Contractually delinquent ACI loans are not classified as non-accrual as long as discount continues to be accreted on the loans or pools.

Impaired Loans

An ACI pool or loan is considered to be impaired when it is probable that the Company will be unable to collect all the cash flows expected at acquisition, plus additional cash flows expected to be collected arising from changes in estimates after acquisition. 1-4 single family residential and home equity ACI loans accounted for in pools are evaluated collectively for impairment on a pool by pool basis based on expected pool cash flows. Commercial ACI loans are individually evaluated for impairment based on expected cash flows from the individual loans. Discount continues to be accreted on ACI loans or pools as long as there are expected future cash flows in excess of the current carrying amount of the loans or pools.

New and non-ACI loans are considered impaired when, based on current information and events, it is probable that the Company will be unable to collect the scheduled payments of principal or interest when due, according to the contractual terms of the loan agreements. Commercial relationships with committed balances greater than or equal to $500,000 that have internal risk ratings of substandard or doubtful and are on non-accrual status are individually evaluated for impairment. The likelihood of loss related to loans assigned internal risk ratings of substandard or doubtful is considered elevated due to their identified credit weaknesses. Loans with well-defined credit weaknesses that may result in a loss if the identified deficiencies are not corrected are assigned an internal risk rating of substandard. Loans in this category may exhibit payment defaults, insufficient cash flows, operating losses, increasing balance sheet leverage, project cost overruns, unreasonable construction delays, exhausted interest reserves or declining collateral values. A loan with a weakness so severe that collection in full is highly questionable or improbable, but because of certain reasonably specific pending factors charge-off is not yet appropriate, will be assigned an internal risk rating of doubtful. Factors considered by management in evaluating impairment include payment status, financial condition of the borrower, collateral value, and other factors impacting the probability of collecting scheduled principal and interest payments when due. Generally, new and non-ACI loans identified as impaired have already been placed on non-accrual status.

Troubled Debt Restructurings

In certain situations due to economic or legal reasons related to a borrower's financial difficulties, the Company may grant a concession to the borrower for other than an insignificant period of time that it would not otherwise consider. At that time, except for ACI loans accounted for in pools, the related loan is classified as a troubled-debt restructuring ("TDR") and considered impaired. The concessions granted may include rate reductions, principal forgiveness, payment forbearance, extensions of maturity at rates of interest below that commensurate with the risk profile of the loans, modification of payment terms and other actions intended to minimize economic loss. A troubled-debt restructured loan is generally placed on non-accrual status at the time of the modification unless the borrower has no history of missed payments for six months prior to the restructuring. If the borrower performs pursuant to the modified loan terms for at least six months and the remaining loan balance is considered collectible, the loan is returned to accrual status. Modified ACI loans accounted for in pools are not accounted for as TDRs, are not separated from the pools and are not classified as impaired loans. The majority of the Company's TDRs are covered loans.

Direct Financing Leases

Direct financing leases are carried at the aggregate of lease payments receivable and estimated residual value of the leased property, if applicable, less unearned income. Interest income on direct financing leases is recognized over the term of the leases to achieve a constant periodic rate of return on the outstanding investment. Initial direct costs are deferred and amortized over the lease term as a reduction to interest income using the effective interest method.

Allowance for Loan and Lease Losses

The allowance for loan and lease losses ("ALLL") represents the amount considered adequate by management to absorb probable losses inherent in the loan portfolio at the balance sheet date. The ALLL relates to (i) new loans, (ii) estimated additional losses arising on non-ACI loans subsequent to the FSB Acquisition and (iii) additional impairment recognized as a result of decreases in expected cash flows on ACI loans due to further credit deterioration since acquisition. The ALLL consists of both specific and general components. The ALLL is established as losses are estimated to have occurred through a provision charged to earnings. Individual loans are charged off against the ALLL when management determines them to be uncollectible.

An assessment of collateral value is made at no later than 120 days delinquency for new open- and closed-end loans secured by residential real estate and any outstanding loan balance in excess of fair value less cost to sell is charged off at no later than 180 days delinquency. Additionally, any outstanding balance in excess of fair value of collateral less cost to sell is charged off (i) within 60 days of receipt of notification of filing from the bankruptcy court, (ii) within 60 days of determination of loss if all borrowers are deceased or (iii) within 90 days of discovery of fraudulent activity. Non-ACI loans secured by residential real estate are generally charged off at final resolution which is consistent with the terms of the residential shared loss agreement. Consumer loans are typically charged off at 120 days delinquency. Commercial loans are charged off when management deems them to be uncollectible. Subsequent recoveries are credited to the ALLL.

ACI Loans

A specific valuation allowance related to an ACI loan or pool is established when quarterly evaluations of expected cash flows indicate it is probable that the Company will be unable to collect all of the cash flows expected at acquisition plus any additional cash flows expected to be collected arising from changes in estimate after acquisition. The amount of any necessary valuation allowance is measured by comparing the carrying value of the loan or pool to the updated net present value of expected cash flows for the loan or pool. In calculating the present value of expected cash flows for this purpose, changes in cash flows related to credit related factors are isolated from those related to changes in interest rate indices or prepayment assumptions. Alternatively, an improvement in the expected cash flows related to ACI loans results in a reduction of any previously established specific allowance with a corresponding credit to the provision for loan losses. A charge-off is taken for an individual ACI commercial loan when it is deemed probable that the loan will be resolved for an amount less than its carrying value.

Expected cash flows are estimated on a pool basis for ACI 1-4 single family residential and home equity loans. The analysis of expected pool cash flows incorporates updated pool level expected prepayment rate, default rate, delinquency level and loss severity given default assumptions. Prepayment, delinquency and default curves are derived primarily from roll rates generated from the historical performance of the portfolio over the immediately preceding four quarters. Estimates of default probability and loss severity given default also incorporate updated loan-to-value ("LTV") ratios, at the loan level, based on Case-Shiller Home Price Indices for the relevant Metropolitan Statistical Area ("MSA"). Costs and fees represent an additional component of loss on default and are projected using the "Making Home Affordable" cost factors provided by the Federal government.

The primary assumptions underlying estimates of expected cash flows for commercial ACI loans are default probability and severity of loss given default. Generally, for commercial relationships with risk ratings of substandard or doubtful and committed balances greater than or equal to $500,000, updated cash flow assumptions are based primarily on net realizable value analyses prepared at the individual loan level. These analyses incorporate information about loan performance, collateral values, the financial condition of the borrower and other available information that may impact sources of repayment. Updated assumptions for smaller balance commercial loans are based on a combination of internal risk ratings, the Company's own historical delinquency and default severity data and industry level delinquency data. Cash flow estimates for consumer loans are based primarily on regularly updated historical performance information.

Non-ACI and New Loans

Non-ACI 1-4 single family residential mortgages and home equity loans and lines of credit are grouped into homogenous pools based on loan type for purposes of determining the amount of the ALLL. Calculated loss frequency and severity percentages are applied to the dollar value of loans in each pool to calculate the ALLL. Based on an analysis of historical portfolio performance, OREO and short sale data and other internal and external factors, management has determined that LTV is the leading predictive indicator of loss severity. The loans in each pool are therefore further disaggregated based on LTV ratios for purposes of calculating loss frequency and severity. LTV ratios are updated quarterly at the loan level using Case-Shiller Home Price Indices for the relevant MSA. Home price index data used in updating LTV's is that for the preceding calendar quarter, the most recent data available. Frequency is calculated using a four month roll to loss percentage. Loss severity given default is estimated based on internal data about short sales and OREO sales for the most recent quarter. Home equity loans and lines of credit that are junior liens are likely to experience greater loss severity in the event of default. The ALLL calculation incorporates a 100% loss severity assumption for home equity loans and lines of credit projected to roll to 120 days delinquency. The credit quality of loans in the residential portfolio segment may be impacted by fluctuations in home values, unemployment, general economic conditions, borrowers' financial circumstances and, to a lesser extent in the current economic environment, fluctuations in interest rates.

The new residential and home equity portfolio segments have not yet developed an observable loss trend. Due to several factors, there is a lack of similarity between the risk characteristics of new loans and covered loans in the residential and home equity portfolios. Those factors include elimination of wholesale origination channels, elimination of Alt-A and no document loans, enhancements to real estate appraisal policies, elimination of option ARM loans and tightening of underwriting policies. Therefore, management does not believe it is appropriate to use the historical performance of the covered loans as a basis for calculating the ALLL applicable to the new loans. The ALLL for new residential and home equity loans is based on peer group average historical loss rates as described further below.

The new and non-ACI commercial loan portfolios have limited delinquency history and have not exhibited an observable loss trend. The credit quality of loans in this portfolio segment is impacted by debt service coverage generated by the borrowers' businesses and fluctuations in the value of real estate collateral. For loans evaluated individually for impairment and determined to be impaired, a specific allowance is established based on the present value of expected cash flows discounted at the loan's effective interest rate, the estimated fair value of the loan, or for collateral dependent loans, the estimated fair value of collateral less costs to sell. Loans not individually determined to be impaired are grouped based on common risk characteristics. The ALLL for these portfolio segments is based primarily on the Bank's internal credit risk rating system and peer group average historical loss rates. The ALLL for municipal lease receivables is based on historical loss experience of a portfolio of similar loans.

The peer group used to calculate average historical loss rates consists of banks in the Southeast region determined by management to be comparable to BankUnited. Factors impacting the selection of the banks in the peer group include asset size, loan portfolio composition and credit quality statistics published by the FDIC. For the new bank portfolio, a six quarter average of peer group historical loss rates is used as this period corresponds to the vintage of the majority of loans in this portfolio segment. For the non-ACI portfolio, a twelve quarter average is used as this period is considered more representative of expected loss experience for the more seasoned loans in this segment.

Prior to 2011, the ALLL for non-ACI and new loans was calculated based primarily on the Bank's internal credit risk rating system and the Office of Thrift Supervision "Thrift Industry Charge-Off Rates by Asset Type, annualized Net Charge-Off Rates—Twelve Quarter Average" for the southeast region. Largely in response to growth in the new loan portfolio, management incorporated peer group historical loss rates in the ALLL methodology. The peer group data is considered more representative of expected losses than broader based industry averages. The impact of this change was not material to the overall ALLL estimate.

Qualitative adjustments are made to the ALLL when, based on management's judgment and experience, there are internal or external factors impacting loss frequency and severity not taken into account by the quantitative calculations. Management has categorized potential qualitative adjustments into the following categories:

Portfolio trends, including levels of delinquencies and non-performing loans;


	·	Portfolio growth rates;


	·	Policy and credit guidelines, including changes in credit administration management and staff and the level of policy and procedural exceptions;


	·	Economic factors, including changes in and levels of real estate price indices, unemployment rates and GDP; and


	·	Credit concentrations.

FDIC Indemnification Asset

The FDIC indemnification asset was initially recorded at the time of the FSB Acquisition at fair value, measured as the present value of the estimated cash payments expected from the FDIC for probable losses on covered assets, past due interest and reimbursement of certain expenses. Covered assets consist of loans, other real estate owned and certain investment securities acquired from the FDIC. The FDIC indemnification asset is measured separately from the related covered assets. It is not contractually embedded in the covered assets and it is not transferrable with the covered assets should the Company choose to dispose of them. The discount rate used to estimate the initial fair value of the FDIC indemnification asset was determined using a risk-free yield curve adjusted for a premium reflecting the uncertainty related to the collection, amount and timing of the cash flows as well as illiquidity of the asset.

The discount resulting from recording the FDIC indemnification asset at present value is accreted to non-interest income using the effective interest method over the period during which cash flows from the FDIC are expected to be collected, which is limited to the lesser of the contractual term of the indemnification agreement and the remaining life of the indemnified assets. Impairment of expected cash flows from covered assets results in an increase in cash flows expected to be collected from the FDIC. These increased expected cash flows from the FDIC are recognized as increases in the FDIC indemnification asset and as non-interest income in the same period that the impairment of the covered assets is recognized in earnings. Increases in expected cash flows from covered assets result in decreases in cash flows expected to be collected from the FDIC. These decreases in expected cash flows from the FDIC are recognized immediately in earnings to the extent that they relate to a reversal of a previously recorded valuation allowance related to the covered assets. Any remaining decreases in cash flows expected to be collected from the FDIC are recognized prospectively through an adjustment of the rate of accretion on the FDIC indemnification asset, consistent with the approach taken to recognize increases in expected cash flows on the covered assets.

Gains and losses from resolution of ACI loans are included in the income statement line item "Income from resolution of covered assets, net." These gains and losses represent the difference between the expected losses from ACI loans and consideration actually received in satisfaction of such loans that were resolved either by payment in full, foreclosure, short sale or, for the non-residential portfolio, charge-offs. The Company may also realize gains or losses on the sale of covered loans or other real estate owned. When the Company recognizes gains or losses related to the resolution or sale of covered assets in earnings, corresponding changes in the estimated amount recoverable from the FDIC under the loss sharing agreements are reflected in the consolidated financial statements as increases or decreases in the FDIC indemnification asset and in the consolidated statement of income line item "Net gain (loss) on indemnification asset."

The ultimate realization of the FDIC indemnification asset is dependent upon the performance of the underlying covered assets and payment of claims by the FDIC.

Bank Owned Life Insurance

Bank owned life insurance is carried at the amount that could be realized under the contract at the balance sheet date, which is typically cash surrender value. Changes in cash surrender value are recorded in non-interest income.

Other Real Estate Owned

OREO consists of real estate assets acquired through, or in lieu of, loan foreclosure. These assets are held for sale and are initially recorded at the estimated fair value of the collateral less costs to sell, establishing a new cost basis. Subsequent to foreclosure, periodic valuations are performed and the assets are carried at the lower of the carrying amount at the date of foreclosure or estimated fair value less cost to sell. Significant property improvements that enhance the salability of the property are capitalized to the extent that the resulting carrying value does not exceed fair value less cost to sell. Legal fees, maintenance, taxes, insurance and other direct costs of holding and maintaining foreclosed properties are expensed as incurred.

Goodwill and Other Intangible Assets

Goodwill represents the excess of consideration transferred in business combinations over the fair value of net tangible and identifiable intangible assets acquired. Goodwill is not amortized, but is tested for impairment annually or more frequently if events or circumstances indicate that impairment may have occurred. The Company performs its annual goodwill impairment test in the third fiscal quarter. The Company has a single reporting unit. The impairment test compares the estimated fair value of the reporting unit to its carrying amount. If the fair value of the reporting unit exceeds its carrying amount, no impairment is indicated. If the fair value of the reporting unit is less than its carrying amount, impairment of goodwill is measured as the excess of the carrying amount of goodwill over its implied fair value. In 2012 and 2011, the estimated fair value of the reporting unit was based on the market capitalization of the Company's common stock. In 2010, management engaged third party valuation specialists to estimate the fair value of the reporting unit using a discounted cash flow valuation technique. The estimated fair value of the reporting unit at each impairment testing date substantially exceeded its carrying amount; therefore, no impairment of goodwill was indicated. The Company is permitted to first assess qualitative factors to determine whether it is more likely than not that the fair value of the reporting unit is less than its carrying amount as a basis for determining whether it is necessary to perform this two-step goodwill impairment test.

Intangible assets with determinable lives include core deposit intangible assets and other customer relationship intangible assets. These assets are amortized over their estimated useful lives using the straight-line method, or for certain core deposit intangible assets using an accelerated method based on an exponential attrition curve. Intangible assets with determinable lives are evaluated for impairment when events or changes in circumstances indicate the carrying amount of the assets may not be recoverable.

Equipment Under Operating Lease

Equipment under operating lease is initially recorded at fair value, adjusted for initial direct costs and is included in other assets in the accompanying consolidated balance sheets. Depreciation is recognized using the straight-line method over the lease term to the estimated residual value at the end of the lease term. Estimated residual values are re-evaluated at least annually. Rental revenue is recognized ratably over the contractual term of the lease, and is included in other non-interest income in the accompanying consolidated statements of income.

Premises and Equipment

Premises and equipment are carried at cost less accumulated depreciation and amortization and are included in other assets in the accompanying consolidated balance sheets. Depreciation is calculated using the straight line method over the estimated useful lives of the assets. The lives of improvements to existing buildings are based on the lesser of the estimated remaining lives of the buildings or the estimated useful lives of the improvements. Leasehold improvements are amortized over the shorter of the expected terms of the leases at inception, considering options to extend that are reasonably assured, or their useful lives. Direct costs of materials and services associated with developing or obtaining and implementing internal use computer software incurred during the application and development stage are capitalized and amortized over the estimated useful lives of the software. The estimated useful lives of premises and equipment are as follows:

branch buildings and improvements—30 years;


	·	leasehold improvements—5 to 20 years;


	·	furniture, fixtures and equipment—5 to 7 years;


	·	computer equipment—3 years; and


	·	software and software licensing rights—3 to 5 years.

Income Taxes

The Company accounts for income taxes using the asset and liability method. Deferred tax assets and liabilities are determined based on differences between the financial reporting and tax bases of assets and liabilities using enacted tax rates in effect for periods in which the differences are expected to reverse. The effect of changes in tax rates on deferred tax assets and liabilities are recognized in income in the period that includes the enactment date. A valuation allowance is established for deferred tax assets when management determines that it is more likely than not that some portion or all of a deferred tax asset will not be realized. In making such determinations, the Company considers all available positive and negative evidence that may impact the realization of deferred tax assets. These considerations include the amount of taxable income generated in statutory carryback periods, future reversals of existing taxable temporary differences, projected future taxable income and available tax planning strategies.

The Company recognizes tax benefits from uncertain tax positions when it is more likely than not that the related tax positions will be sustained upon examination, including resolutions of any related appeals or litigation processes, based on the technical merits of the tax positions. An uncertain tax position is a position taken in a previously filed tax return or a position expected to be taken in a future tax return that is not based on clear and unambiguous tax law. The Company measures tax benefits related to uncertain tax positions based on the largest benefit that has a greater than 50% likelihood of being realized upon settlement. If the initial assessment fails to result in recognition of a tax benefit, the Company subsequently recognizes a tax benefit if (i) there are changes in tax law or case law that raise the likelihood of prevailing on the technical merits of the position to more-likely-than-not, (ii) the statute of limitations expires, or (iii) there is a completion of an examination resulting in a settlement of that tax year or position with the appropriate agency. The Company recognizes interest and penalties related to uncertain tax positions in the provision for income taxes.

Equity Based Compensation

The Company periodically grants nonqualified stock options or unvested or restricted shares of common stock to key employees. Compensation cost is measured based on the estimated fair value of the awards at the grant date and is recognized in earnings on a straight-line basis over the requisite service period. Compensation cost related to awards that embody performance conditions is recognized if it is probable that the performance condition will be achieved.

The fair value of unvested shares is based on the closing market price of the Company's common stock at the date of grant. The value of shares granted with post-vesting restrictions as to transferability is reduced by a discount for lack of marketability. The fair value of stock options is estimated at the date of grant using a Black-Scholes option pricing model. This model requires assumptions as to expected volatility, expected term, dividend yield, and risk free interest rates. Since the Company's common stock has limited trading history, the measurement of expected volatility incorporates the volatility of the common stock of peer companies. The expected term represents the period of time that options are expected to be outstanding from the grant date and is based on the contractual term of the options and employees' anticipated exercise behavior. The risk free interest rate is based on the U.S. Treasury constant maturity rate corresponding to the expected term of the options at the date of grant. The expected dividend yield is determined based on historical dividend rates and dividends expected to be declared in the foreseeable future.

Prior to the IPO, BUFH had a class of authorized non-voting membership interests identified as Profits Interest Units ("PIUs"). PIUs were issued by BUFH to management members of the Company who owned common units of BUFH. The PIUs entitled their holders to share in distributions from BUFH after investors in BUFH received certain defined returns on their investment. PIUs consisted of both time-based awards, which vested based on fulfillment of a service condition and IRR-based awards. Based on their settlement provisions, the PIUs were classified as liabilities and adjusted to estimated fair value at each financial statement date. Fair value was estimated using a Black-Scholes option pricing model. Compensation expense related to PIUs was based on the fair value of the underlying units. Compensation expense related to time-based PIUs was recognized over the requisite service period on a straight-line basis. Compensation expense related to IRR-based PIUs was recognized upon vesting, which occurred on completion of the IPO. In conjunction with the IPO, all of the outstanding PIUs were exchanged for a combination of non-qualified stock options and common shares in the Company.

Warrant Issued to the FDIC

In conjunction with the FSB Acquisition, the Company issued a warrant to the FDIC. Based on its settlement provisions, the warrant was classified as a liability and adjusted to the greater of fair value or guaranteed minimum value at each financial statement date, with changes in value reflected in earnings. The warrant was settled for cash in February, 2011.

Derivative Financial Instruments and Hedging Activities

Interest rate swap agreements

Interest rate swaps are contracts in which a series of interest cash flows are exchanged over a prescribed period. Interest rate swaps are recorded as assets or liabilities in the consolidated balance sheets at fair value. Interest rate swaps that are used as a risk management tool to hedge the Company's exposure to changes in interest rates have been designated as cash flow hedging instruments. The effective portion of the gain or loss on interest rate swaps designated and qualifying as cash flow hedging instruments is initially reported as a component of other comprehensive income and subsequently reclassified into earnings in the same period in which the hedged transaction affects earnings. The ineffective portion of the gain or loss on the derivative instruments, if any, is recognized currently in earnings. Hedge effectiveness is assessed using the hypothetical derivative method. Assessments of hedge effectiveness and measurements of hedge ineffectiveness are performed quarterly.

The Company discontinues hedge accounting prospectively when it is determined that the derivative is no longer effective in offsetting changes in the cash flows of the hedged item, the derivative expires or is sold, terminated, or exercised, management determines that the designation of the derivative as a hedging instrument is no longer appropriate or the occurrence of the forecasted transaction is no longer probable. When hedge accounting is discontinued, any subsequent changes in fair value of the derivative are recognized in earnings. The cumulative unrealized gain or loss related to a discontinued cash flow hedge continues to be reported in accumulated other comprehensive income unless it is probable that the forecasted transaction will not occur by the end of the originally specified time period, in which case the cumulative unrealized gain or loss reported in accumulated other comprehensive income is reclassified into earnings immediately.

Cash flows resulting from derivative financial instruments that are accounted for as hedges are classified in the cash flow statement in the same category as the cash flows from the hedged items.

Changes in the fair value of interest rate swaps not designated as, or not qualifying as, hedging instruments are recognized currently in earnings.

Derivative loan commitments

Interest rate lock commitments to originate mortgage loans to be held for sale upon funding are derivative instruments and are recognized in the consolidated balance sheets at fair value with changes in fair value reflected in earnings.

Forward loan sale commitments

Mandatory delivery forward loan sale commitments and best efforts forward loan sale commitments for which the loan to the underlying borrower has closed are derivative instruments and are reflected in the consolidated balance sheets at fair value with changes in fair value reflected in earnings.

Transfers of Financial Assets

Transfers of financial assets are accounted for as sales when control over the assets has been surrendered. A gain or loss is recognized in earnings upon completion of the sale based on the difference between the sales proceeds and the carrying value of the assets. Control over the transferred assets is deemed to have been surrendered when: (i) the assets have been legally isolated from the Company, (ii) the transferee obtains the right (free of conditions that constrain it from taking advantage of that right) to pledge or exchange the transferred assets, and (iii) the Company does not maintain effective control over the transferred assets through an agreement to repurchase them before their maturity or the ability to unilaterally cause the holder to return specific assets.

Advertising Costs

Advertising costs are expensed as incurred.

Earnings per Common Share

Basic earnings per common share is calculated by dividing income allocated to common stockholders for basic earnings per common share by the weighted average number of common shares outstanding for the period, reduced by average unvested stock awards. Unvested stock awards and stock option awards with non-forfeitable rights to dividends or dividend equivalents, whether paid or unpaid, and participating preferred stock are considered participating securities and are included in the computation of basic earnings per common share using the two class method whereby net income is allocated between common stock and participating securities. In periods of a net loss, no allocation is made to participating securities as they are not contractually required to fund net losses. Diluted earnings per common share is computed by dividing income allocated to common stockholders for basic earnings per common share, adjusted for earnings reallocated from participating securities, by the weighted average number of common shares outstanding for the period increased for the dilutive effect of unexercised stock options, warrants and unvested stock awards using the treasury stock method and by the dilutive effect of convertible preferred stock using the if-converted method. Contingently issuable shares are included in the calculation of earnings per common share as if the end of the respective period was the end of the contingency period.

Reclassifications

Certain amounts presented for prior periods have been reclassified to conform to the current period presentation.

Recent Accounting Pronouncements

In April 2011, the FASB issued Accounting Standards Update 2011-03, "Reconsideration of Effective Control for Repurchase Agreements." This update removed from the assessment of effective control: (1) the criterion requiring the transferor to have the ability to repurchase or redeem the financial assets on substantially the agreed terms, even in the event of default by the transferee, and (2) the collateral maintenance implementation guidance related to that criterion. This update was adopted by the Company in 2012 and did not have a significant impact on the Company's consolidated financial position, results of operations or cash flows.

In May 2011, the FASB issued Accounting Standards Update 2011-04, "Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs." The amendments in this update resulted in common fair value measurement and disclosure requirements in U.S. GAAP and International Financial Reporting Standards ("IFRS"). The amendments changed the wording used to describe many of the requirements in U.S. GAAP for measuring fair value and for disclosing information about fair value measurements. Some of the amendments clarified the FASB's intent about the application of fair value measurement requirements and others changed principles or requirements for measuring fair value or disclosing information about fair value measurements. The Company adopted this update in 2012. The update did not have a material impact on the Company's consolidated financial position, results of operations or cash flows.

In June 2011, the FASB issued Accounting Standards Update 2011-05, "Presentation of Comprehensive Income." This update provided entities with an option of presenting the total of comprehensive income, the components of net income, and the components of other comprehensive income either in a single continuous statement of comprehensive income or in two separate but consecutive statements. This update eliminated the option to present the components of other comprehensive income as part of the statement of changes in stockholders' equity. The Company adopted this update in 2012. Adoption affected the manner of presentation of the components of comprehensive income in the Company's financial statements, but did not have an impact on the Company's consolidated financial position, results of operations or cash flows. Accounting Standards Update 2011-12 delayed the effective date of certain requirements of Accounting Standards Update 2011-05 related to the presentation of reclassifications of items out of accumulated other comprehensive income.

In September 2011, the FASB issued Accounting Standards Update 2011-08, "Testing Goodwill for Impairment." This update simplified how entities test goodwill for impairment. It permits an entity to first assess qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount as a basis for determining whether it is necessary to perform the two-step goodwill impairment test. The more-likely-than-not threshold is defined as having a likelihood of more than 50 percent. Under the amendments in this update, an entity is not required to calculate the fair value of a reporting unit unless the entity determines that it is more likely than not that its fair value is less than its carrying amount. The Company adopted this update in 2012. Adoption did not have an impact on the Company's consolidated financial position, results of operations or cash flows.

In December 2011, The FASB issued Accounting Standards Update 2011-11, "Disclosures about Offsetting Assets and Liabilities." This update requires entities to disclose both gross information and net information about instruments and transactions eligible for offset in the statement of financial position and instruments and transactions subject to an agreement similar to a master netting arrangement. The scope of this update includes derivatives, sale and repurchase agreements and reverse sale and repurchase agreements and securities borrowing and lending arrangements. The Company is required to adopt this update retrospectively for periods beginning after January 1, 2013. Management does not anticipate that adoption will have a material impact on the Company's consolidated financial position, results of operations or cash flows. Accounting Standards Update 2013-01 clarifies certain of the provisions of Accounting Standards Update 2011-11.

In October 2012, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update No. 2012-06, "Subsequent Accounting for an Indemnification Asset Recognized at the Acquisition Date as a Result of a Government-Assisted Acquisition of a Financial Institution." The amendments in this update clarify the applicable guidance for subsequently measuring an indemnification asset recognized as a result of a government-assisted acquisition of a financial institution. The update provides that changes in cash flows expected to be collected on the indemnification asset arising subsequent to initial recognition as a result of changes in cash flows expected to be collected on the related indemnified assets should be accounted for on the same basis as the change in the assets subject to indemnification. Any amortization of changes in value should be limited to the contractual term of the indemnification agreement. The Company is required to adopt this update prospectively for the quarter ending March 31, 2013. The requirements of the update are consistent with the Company's existing accounting policy; therefore, adoption will not have an impact on the Company's consolidated financial position, results of operations or cash flows.

In February 2013, the FASB issued Accounting Standards Update 2013-02, "Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income." This update requires entities to provide information about the amounts reclassified out of accumulated other comprehensive income by component. In addition, entities are required to present, either on the face of the statement where net income is presented or in the notes, significant amounts reclassified out of accumulated other comprehensive income by the respective line items of net income. The Company is required to adopt this update prospectively for the quarter ending March 31, 2013. The update may result in revised disclosures in the Company's financial statements but will not have an impact on the Company's consolidated financial position, results of operations or cash flows.

Earnings per Share

12 Months Ended

Dec. 31, 2012

Earnings per Share [Abstract]

Earnings per Share

Note 2 Earnings Per Common Share

The computation of basic and diluted earnings per common share is presented below (in thousands except share and per share data):

	2012			2011			2010

Basic earnings per common share:
Numerator:
Net income	$	211,260		$	63,168		$	184,735
Preferred stock dividends		(3,899	)		—			—

Net income available to common stockholders		207,361			63,168			184,735
Distributed and undistributed earnings allocated to participating securities		(15,081	)		(3,449	)		—

Income allocated to common stockholders for basic earnings per common share	$	192,280		$	59,719		$	184,735
Denominator:
Weighted average common shares outstanding		94,791,484			96,875,386			92,950,735
Less average unvested stock awards		(1,137,210	)		(1,421,694	)		—

Weighted average shares for basic earnings per common share		93,654,274			95,453,692			92,950,735

Basic earnings per common share	$	2.05		$	0.63		$	1.99

Diluted earnings per common share:
Numerator:
Income allocated to common stockholders for basic earnings per common share	$	192,280		$	59,719		$	184,735
Adjustment for earnings reallocated from participating securities		20			—			—

Income used in calculating diluted earnings per common share	$	192,300		$	59,719		$	184,735
Denominator:
Average shares for basic earnings per common share		93,654,274			95,453,692			92,950,735
Dilutive effect of stock options		174,509			151,585			—

Weighted average shares for diluted earnings per common share		93,828,783			95,605,277			92,950,735

Diluted earnings per common share	$	2.05		$	0.62		$	1.99

For the years ended December 31, 2012, 2011 and 2010, the following potentially dilutive securities were outstanding but excluded from the calculation of diluted earnings per common share because their inclusion would have been anti-dilutive:



Unvested shares	1,248,407	1,663,822	—
Stock options and warrants	6,950,735	5,073,580	981,710
Convertible preferred shares	5,415,794	—	—

Acquisition Activity

12 Months Ended

Dec. 31, 2012

Acquisition Activity [Abstract]

Acquisition Activity

Note 3 Acquisition Activity

Herald National Bank

On February 29, 2012, BKU completed the acquisition of Herald for a purchase price of $65.0 million consisting of cash of $25.2 million, 1,676,060 shares of common stock valued at $38.6 million and stock options and warrants valued at $1.2 million. Common stock issued was valued at the closing price of BKU common stock at the acquisition date. The options and warrants were valued using a Black-Scholes option pricing model. The acquisition of Herald was determined to be a business combination and was accounted for using the acquisition method of accounting; accordingly, the assets acquired and liabilities assumed were recorded at their estimated fair values at the acquisition date. The acquisition of Herald allowed the Company to expand its banking operations to the New York metropolitan area.

The following table summarizes the estimated fair values of assets acquired and liabilities assumed (in thousands):

Assets:
Cash and cash equivalents	$	23,538
Investment securities available for sale		160,971
Loans		305,954
Deferred tax asset, net		12,023
Intangible assets		1,780
Other assets		4,141
Total assets		508,407
Liabilities:
Deposits		435,500
Other liabilities		2,594
Total liabilities		438,094
Estimated fair value of net assets acquired		70,313
Consideration issued		65,025
Excess of fair value of net assets acquired over consideration issued	$	5,288

The Company recognized a gain of $5.3 million on the acquisition of 100% of Herald, representing the excess of the fair value of net assets acquired over the value of consideration issued. Pursuant to the terms of the merger agreement between BKU and Herald, the determination of the final purchase price was dependent on the price of BKU's common stock for the ten trading days preceding the merger. A decline in the stock price between the execution of the agreement and consummation of the acquisition led to this gain, which is included in the consolidated statement of income line item "other non-interest income" for the year ended December 31, 2012. Transaction costs related to the acquisition of Herald totaled $3.2 million, of which $0.9 million and $2.3 million were included in the consolidated statement of income line item "professional fees" for the years ended December 31, 2012 and 2011, respectively. The results of operations of Herald have been included in the Company's consolidated financial statements from the date of acquisition and are not material. Financial statements of Herald and pro forma financial information are not required to be presented due to the immateriality of this acquisition to the Company's consolidated financial position and results of operations.

Valuation methodologies used to estimate the fair values of significant assets acquired and liabilities assumed are summarized as follows:

Loans were valued using a discounted cash flow technique incorporating market based probability of default, loss severity given default, recovery lag and appropriately risk weighted discount rate assumptions.


	·	Investment securities were valued using the same methodologies employed to estimate the fair value of the Company's investment securities available for sale summarized in Note 20.


	·	Demand, savings and money market deposits were valued at the amount due on demand at the valuation date. Time deposits were valued using a discounted cash flow technique incorporating discount rates based on current market rates for deposits with similar maturities.


	·	Intangible assets consisted of a core deposit intangible asset, valued using an after tax cost savings methodology.

The gross contractual amount receivable related to acquired loans was approximately $395.2 million at the acquisition date. The estimated amount not expected to be collected based on probability of default and loss severity given default assumptions applied in estimating fair value was $12.1 million. No loans were specifically identified as impaired at the acquisition date.

Deferred tax assets and liabilities were recorded for the tax effects of differences between the tax bases of assets acquired and liabilities assumed and the fair values assigned to those assets and liabilities. The most significant component of the net deferred tax asset was an acquired net operating loss carryforward.

Other Acquisitions

In 2010, in two separate transactions, the Company acquired certain assets and assumed certain liabilities of a small business commercial lending company and a municipal leasing company for total cash consideration of approximately $50.5 million. These transactions were determined to be business combinations and were accounted for using the acquisition method of accounting. The acquired businesses were complementary to the Company's commercial lending business strategy. The assets acquired and liabilities assumed were accounted for at their estimated fair values at the date of acquisition and included primarily small business loans valued at $42.7 million, goodwill of $7.9 million, premises and equipment of $570 thousand, customer relationship intangible assets of $442 thousand and other liabilities of $1.1 million. Goodwill resulted primarily from the value of an assembled workforce and related industry expertise. The results of operations of the acquired businesses have been included in the Company's financial statements from the date of acquisition. Financial statements of the acquired companies and pro-forma financial information are not presented due to immateriality of these acquisitions to the Company's overall financial position and results of operations.

- Definition

The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=7659399&loc=d3e1497-128463

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=7659399&loc=d3e1490-128463

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-Paragraph 2
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
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-Topic 805
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-URI http://asc.fasb.org/extlink&oid=6910749&loc=d3e4845-128472

Reference 8: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-Name Accounting Standards Codification
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Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
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Reference 11: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 12: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
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-URI http://asc.fasb.org/extlink&oid=6910749&loc=d3e4926-128472

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
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-URI http://asc.fasb.org/extlink&oid=7488404&loc=d3e6996-128479

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
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-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=7659399&loc=d3e1383-128463

Reference 16: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 88-16
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 17: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph F4
-Subparagraph e
-Appendix F

Reference 18: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141
-Paragraph 51, 52
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 19: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 67-73
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Investment Securities Available for Sale

12 Months Ended

Dec. 31, 2012

Investment Securities Available for Sale [Abstract]

Investment Securities Available for Sale

Note 4 Investment Securities Available for Sale

Investment securities available for sale at December 31, 2012 and December 31, 2011 consisted of the following (in thousands):

	2012
	Covered Securities									Non-Covered Securities
			Gross Unrealized									Gross Unrealized
	Amortized Cost		Gross Unrealized					Fair Value		Amortized Cost		Gross Unrealized					Fair Value
	Amortized Cost		Gains		Losses			Fair Value		Amortized Cost		Gains		Losses			Fair Value
U.S. Treasury and Government agency securities	$	—	$	—	$	—		$	—	$	34,998	$	157	$	(1	)	$	35,154
U.S. Government agency and sponsored enterprise residential mortgage-backed securities		—		—		—			—		1,520,047		64,476		—			1,584,523
U.S. Government agency and sponsored enterprise commercial mortgage-backed securities		—		—		—			—		58,518		1,898		—			60,416
Resecuritized real estate mortgage investment conduits ("Re-Remics")		—		—		—			—		575,069		10,063		(90	)		585,042
Private label residential mortgage-backed securities and CMOs		143,739		58,266		(185	)		201,820		243,029		3,437		(201	)		246,265
Private label commercial mortgage-backed securities		—		—		—			—		413,110		19,982		—			433,092
Collateralized loan obligations		—		—		—			—		252,280		908		—			253,188
Non-mortgage asset-backed securities		—		—		—			—		233,791		7,672		(117	)		241,346
Mutual funds and preferred stocks		16,382		1,439		(361	)		17,460		125,127		7,066		—			132,193
State and municipal obligations		—		—		—			—		25,127		249		(23	)		25,353
Small Business Administration securities		—		—		—			—		333,423		6,187		—			339,610
Other debt securities		3,723		3,502		—			7,225		9,164		561		—			9,725
	$	163,844	$	63,207	$	(546	)	$	226,505	$	3,823,683	$	122,656	$	(432	)	$	3,945,907

	2011
	Covered Securities									Non-Covered Securities
			Gross Unrealized									Gross Unrealized
	Amortized Cost		Gross Unrealized					Fair Value		Amortized Cost		Gross Unrealized					Fair Value
	Amortized Cost		Gains		Losses			Fair Value		Amortized Cost		Gains		Losses			Fair Value
U.S. Government agency and sponsored enterprise residential mortgage-backed securities	$	—	$	—	$	—		$	—	$	1,952,095	$	34,823	$	(1,205	)	$	1,985,713
Re-Remics		—		—		—			—		544,924		4,972		(3,586	)		546,310
Private label residential mortgage-backed securities and CMO's		165,385		44,746		(310	)		209,821		177,614		1,235		(983	)		177,866
Private label commercial mortgage-backed securities		—		—		—			—		255,868		6,694		—			262,562
Non-mortgage asset-backed securities		—		—		—			—		414,274		2,246		(5,635	)		410,885
Mutual funds and preferred stocks		16,382		491		(556	)		16,317		235,705		3,071		(1,276	)		237,500
State and municipal obligations		—		—		—			—		24,994		278		(2	)		25,270
Small Business Administration securities		—		—		—			—		301,109		2,664		(96	)		303,677
Other debt securities		3,868		2,188		—			6,056		—		—		—			—
	$	185,635	$	47,425	$	(866	)	$	232,194	$	3,906,583	$	55,983	$	(12,783	)	$	3,949,783

At December 31, 2012, contractual maturities of investment securities available for sale, adjusted for anticipated prepayments of mortgage-backed and other pass-through securities, were as follows (in thousands):

	Amortized Cost		Fair Value
Due in one year or less	$	677,730	$	713,273
Due after one year through five years		1,798,333		1,880,799
Due after five years through ten years		1,065,456		1,109,672
Due after ten years		304,499		319,015
Mutual funds and preferred stocks with no stated maturity		141,509		149,653
	$	3,987,527	$	4,172,412

Based on the Company's proprietary assumptions, the estimated weighted average life of the investment portfolio as of December 31, 2012 was 4.2 years. The effective duration of the investment portfolio as of December 31, 2012 was 1.7 years. The model results are based on assumptions that may differ from actual results.

The carrying value of securities pledged as collateral for FHLB advances, public deposits, interest rate swaps, securities sold under agreements to repurchase and to secure borrowing capacity at the Federal Reserve Bank totaled $0.9 billion and $1.2 billion at December 31, 2012 and December 31, 2011, respectively.

The following table provides information about gains and losses on the sale or exchange of investment securities available for sale for the years ended December 31, 2012, 2011 and 2010 (in thousands):

	2012			2011			2010
Proceeds from sale of investment securities available for sale	$	835,745		$	217,069		$	222,014
Gross realized gains	$	17,338		$	1,224		$	1,861
Gross realized losses		(299	)		(88	)		(48	)
Loss on exchange of securities		—			—			(2,811	)
Net realized gain (loss)	$	17,039		$	1,136		$	(998	)

During the year ended December 31, 2010, the Company exchanged certain non-covered trust preferred securities for preferred stock of the same issuer to achieve higher returns and more favorable tax treatment. Based on the market value of the trust preferred securities at the time of the exchange, the Company recognized a gross realized loss of $2.8 million.

The following tables present the aggregate fair value and the aggregate amount by which amortized cost exceeded fair value for investment securities in unrealized loss positions at December 31, 2012 and December 31, 2011, aggregated by investment category and length of time that individual securities had been in continuous unrealized loss positions (in thousands):

	2012
	Less than 12 Months					12 Months or Greater					Total
	Fair Value		Unrealized Losses			Fair Value		Unrealized Losses			Fair Value		Unrealized Losses
U.S. Treasury and Government agency securities	$	5,000	$	(1	)	$	—	$	—		$	5,000	$	(1	)
Re-Remics		42,018		(16	)		8,833		(74	)		50,851		(90	)
Private label residential mortgage-backed securities and CMOs		53,537		(185	)		6,080		(201	)		59,617		(386	)
Non-mortgage asset-backed securities		—		—			10,566		(117	)		10,566		(117	)
Mutual funds and preferred stocks		—		—			15,082		(361	)		15,082		(361	)
State and municipal obligations		2,902		(23	)		—		—			2,902		(23	)
	$	103,457	$	(225	)	$	40,561	$	(753	)	$	144,018	$	(978	)

	2011
	Less than 12 Months					12 Months or Greater					Total
	Fair Value		Unrealized Losses			Fair Value		Unrealized Losses			Fair Value		Unrealized Losses
U.S. Government agency and sponsored enterprise residential mortgage-backed securities	$	211,168	$	(830	)	$	70,049	$	(375	)	$	281,217	$	(1,205	)
Re-Remics		254,826		(3,344	)		19,491		(242	)		274,317		(3,586	)
Private label residential mortgage-backed securities and CMO's		114,915		(1,120	)		6,469		(173	)		121,384		(1,293	)
Non-mortgage asset-backed securities		221,904		(5,590	)		8,772		(45	)		230,676		(5,635	)
Mutual funds and preferred stocks		77,811		(1,371	)		14,982		(461	)		92,793		(1,832	)
State and municipal obligations		1,002		(2	)		—		—			1,002		(2	)
Small Business Administration securities		29,774		(96	)		—		—			29,774		(96	)
	$	911,400	$	(12,353	)	$	119,763	$	(1,296	)	$	1,031,163	$	(13,649	)

The Company monitors its investment securities available for sale for OTTI on an individual security basis. No securities were determined to be other than temporarily impaired during the years ended December 31, 2012, 2011 and 2010. The Company does not intend to sell securities that are in significant unrealized loss positions and it is not more likely than not that the Company will be required to sell these securities before recovery of the amortized cost basis, which may be at maturity. At December 31, 2012, 24 securities were in unrealized loss positions. The amount of impairment related to 11 of these securities was considered insignificant, totaling approximately $18.0 thousand, and no further analysis with respect to these securities was considered necessary. The basis for concluding that impairment of the remaining securities is not other-than-temporary is further described below:

Private label residential mortgage-backed securities and CMOs and Re-Remics:

At December 31, 2012, nine private label residential mortgage-backed securities and Re-Remics were in unrealized loss positions. All but one of these securities were assessed for OTTI using third-party developed credit and prepayment behavioral models and CUSIP level constant default rates, voluntary prepayment rates and loss severity and delinquency assumptions. The remaining security was assessed using an internal Intex-based discounted cash flow model. The results of these assessments were not indicative of credit losses related to any of these securities as of December 31, 2012. The majority of these securities evidenced unrealized losses less than 1% of amortized cost. Five of the securities had been in unrealized loss positions for four months or less; the remaining four securities had been in unrealized loss positions for 12 or more months. Those securities in unrealized loss positions for 12 or more months exhibited faster than normal prepayment speeds, low loan counts or were odd lots, factors that can negatively impact pricing. Given the generally limited duration and severity of impairment and the expectation of timely recovery of outstanding principal, the impairments were considered to be temporary.

Non-mortgage asset-backed securities:

At December 31, 2012, two non-mortgage asset-backed securities were in unrealized loss positions. The amount of impairment of each of the individual securities was approximately 1% of amortized cost. These securities were assessed for OTTI using a third-party developed credit and prepayment behavioral model and CUSIP level constant default rates, voluntary prepayment rates and loss severity and delinquency assumptions. The results of this evaluation were not indicative of credit losses related to these securities as of December 31, 2012. Given the limited severity of impairment and the expectation of timely recovery of outstanding principal, the impairments were considered to be temporary.

Mutual funds:

At December 31, 2012, one mutual fund investment was in an unrealized loss position and had been in a continuous unrealized loss position for 28 months. The majority of the underlying holdings of the mutual fund are either explicitly or implicitly guaranteed by the U.S. Government. The unrealized loss related to this security was approximately 2% of its cost basis. Given the limited severity, the impairment was considered to be temporary.

State and municipal obligations:

At December 31, 2012, one municipal security was in an unrealized loss position and had been in a continuous unrealized loss position for five months. The unrealized loss related to this security was approximately 3% of its cost basis. Given the limited duration and severity, the impairment was considered to be temporary.

- Definition

The entire disclosure for investments in certain debt and equity securities.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-Glossary Debt Security
-URI http://asc.fasb.org/extlink&oid=6509901

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 30
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6379141&loc=d3e15032-111544

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27290-111563

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-Glossary Equity Security
-URI http://asc.fasb.org/extlink&oid=6511694

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27232-111563

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 320
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6957658&loc=d3e62557-112803

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27357-111563

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27161-111563

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27405-111563

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 115
-Paragraph 3, 19, 20, 21, 22, 137
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Loans and Allowance for Loan and Lease Losses

12 Months Ended

Dec. 31, 2012

Loans and Allowance for Loan Losses [Abstract]

Loans and Allowance for Loan Losses

Note 5 Loans and Allowance for Loan and Lease Losses

At December 31, 2012 and 2011, loans consisted of the following (dollars in thousands):

	2012

	Covered Loans						Non-Covered Loans
	Covered Loans						Non-Covered Loans								Percent of Total
	ACI			Non-ACI			ACI		New Loans			Total			Percent of Total
Residential:
1-4 single family residential	$	1,300,109		$	93,438		$	—	$	920,713		$	2,314,260			41.5	%
Home equity loans and lines of credit		52,499			157,691			—		1,954			212,144			3.8	%

		1,352,608			251,129			—		922,667			2,526,404			45.3	%

Commercial:
Multi-family		56,148			716			—		307,183			364,047			6.5	%
Commercial real estate		173,732			910			4,087		794,706			973,435			17.5	%
Construction and land		18,064			829			—		72,361			91,254			1.6	%
Commercial and industrial		14,608			11,627			—		1,334,991			1,361,226			24.4	%
Lease financing		—			—			—		225,980			225,980			4.1	%

		262,552			14,082			4,087		2,735,221			3,015,942			54.1	%

Consumer		2,239			—			—		33,526			35,765			0.6	%

Total loans		1,617,399			265,211			4,087		3,691,414			5,578,111			100.0	%

Premiums, discounts and deferred fees and costs, net		—			(18,235	)		—		11,863			(6,372	)

Loans net of premiums, discounts, deferred fees and costs		1,617,399			246,976			4,087		3,703,277			5,571,739
Allowance for loan and lease losses		(8,019	)		(9,874	)		—		(41,228	)		(59,121	)

Loans, net	$	1,609,380		$	237,102		$	4,087	$	3,662,049		$	5,512,618

	2011

	Covered Loans						Non-Covered Loans
	Covered Loans						Non-Covered Loans								Percent of Total
	ACI			Non-ACI			ACI		New Loans			Total			Percent of Total
Residential:
1-4 single family residential	$	1,681,866		$	117,992		$	—	$	461,431		$	2,261,289			54.1	%
Home equity loans and lines of credit		71,565			182,745			—		2,037			256,347			6.1	%

		1,753,431			300,737			—		463,468			2,517,636			60.2	%

Commercial:
Multi-family		61,710			791			—		108,178			170,679			4.1	%
Commercial real estate		219,136			32,678			4,220		311,434			567,468			13.6	%
Construction and land		37,120			163			—		30,721			68,004			1.7	%
Commercial and industrial		24,007			20,382			—		699,798			744,187			17.8	%
Lease financing		—			—			—		100,180			100,180			2.4	%

		341,973			54,014			4,220		1,250,311			1,650,518			39.6	%

Consumer		2,937			—			—		3,372			6,309			0.2	%

Total loans		2,098,341			354,751			4,220		1,717,151			4,174,463			100.0	%

Premiums, discounts and deferred fees and costs, net		—			(30,281	)		—		(7,124	)		(37,405	)

Loans net of premiums, discounts, deferred fees and costs		2,098,341			324,470			4,220		1,710,027			4,137,058
Allowance for loan and lease losses		(16,332	)		(7,742	)		—		(24,328	)		(48,402	)

Loans, net	$	2,082,009		$	316,728		$	4,220	$	1,685,699		$	4,088,656

At December 31, 2012 and 2011, the UPB of ACI loans was $4.2 billion and $5.3 billion, respectively.

During the years ended December 31, 2012 and 2011, the Company purchased 1-4 single family residential loans totaling $709.4 million and $384.2 million, respectively.

At December 31, 2012, the Company had pledged real estate loans with UPB of approximately $4.9 billion and carrying amounts of approximately $2.7 billion as security for FHLB advances.

The following tables present total 1-4 single family residential loans categorized between fixed rate mortgages and adjustable rate mortgages ("ARMs") as of December 31, 2012 and 2011 (dollars in thousands):

	2012

	Covered Loans
	Covered Loans								Percent of Total
	ACI		Non-ACI		New Loans		Total		Percent of Total
1 - 4 single family residential loans:⁽¹⁾
Fixed rate loans	$	463,471	$	37,865	$	438,589	$	939,925		40.6	%
ARM Loans		836,638		55,573		482,124		1,374,335		59.4	%

	$	1,300,109	$	93,438	$	920,713	$	2,314,260		100.0	%

	2011

	Covered Loans
	Covered Loans								Percent of Total
	ACI		Non-ACI		New Loans		Total		Percent of Total
1 - 4 single family residential loans:⁽¹⁾
Fixed rate loans	$	487,898	$	46,654	$	311,131	$	845,683		37.4	%
ARM Loans		1,193,968		71,338		150,300		1,415,606		62.6	%

	$	1,681,866	$	117,992	$	461,431	$	2,261,289		100.0	%

(1): Before premiums, discounts and deferred fees and costs.

At December 31, 2012 and 2011, based on UPB, the majority of outstanding loans were to customers domiciled in the following states (dollars in thousands):

	2012					2011

	Amount		%			Amount		%
Florida	$	5,004,414		61.6	%	$	4,720,217		63.6	%
California		761,088		9.4	%		554,637		7.5	%
New York		394,333		4.8	%		184,253		2.5	%
Illinois		267,768		3.3	%		304,730		4.1	%
Others		1,703,042		20.9	%		1,656,204		22.3	%

	$	8,130,645		100.0	%	$	7,420,041		100.0	%

No other state represented borrowers with more than 4% of loans outstanding at December 31, 2012 or 2011.

During the years ended December 31, 2012, 2011 and 2010, the Company sold covered 1-4 single family residential loans to third parties on a non-recourse basis. The following table summarizes the impact of these transactions (in thousands):

	2012			2011			2010

Unpaid principal balance of loans sold	$	239,135		$	268,588		$	272,178

Gross cash proceeds	$	104,543		$	76,422		$	68,099
Carrying value of loans sold		103,127			146,148			143,526
Transaction costs incurred		(747	)		(640	)		(933	)

Net pre-tax impact on earnings, excluding gain on indemnification asset	$	669		$	(70,366	)	$	(76,360	)

Loss on sale of covered loans	$	(29,270	)	$	(70,366	)	$	(76,360	)
Proceeds recorded in interest income		29,939			—			—

	$	669		$	(70,366	)	$	(76,360	)

Gain on indemnification asset	$	30,725		$	56,053		$	57,747

For the year ended December 31, 2012, loans with UPB's of $73.1 million were sold from a pool of ACI loans with a zero carrying value. Proceeds of the sale of loans from this pool were recorded in interest income. The loss on the sale of loans from the remaining pools was recorded in "Loss on sale of loans, net" in the accompanying consolidated statements of income. These losses were partly mitigated by increases in the FDIC indemnification asset, reflected in the consolidated statement of income line item "Net gain (loss) on indemnification asset." Reimbursements from the FDIC under the terms of the Loss Sharing Agreements are calculated based on UPB rather than on the carrying value of the loans; therefore the amount of gain on indemnification asset reflected in the table above also includes amounts reimbursable from the FDIC related to loans sold from the pool with a zero carrying value.

The following table presents the components of the net investment in direct financing leases as of December 31, 2012 and 2011 (in thousands):

	2012			2011

Total minimum lease payments to be received	$	243,604		$	108,421
Unearned income		(17,624	)		(8,241	)
Initial direct costs		1,761			371

	$	227,741		$	100,551

As of December 31, 2012, future minimum lease payments to be received under direct financing leases were as follows (in thousands):


Years Ending December 31:
2013	$	71,894
2014		66,908
2015		41,853
2016		22,192
2017		12,464
Thereafter		28,293

	$	243,604

Allowance for loan and lease losses

Activity in the ALLL is summarized as follows (in thousands):

	2012

	Residential			Commercial			Consumer		Total
Beginning balance	$	10,175		$	38,176		$	51	$	48,402
Provision for (recovery of) loan losses:
ACI loans		—			(4,347	)		—		(4,347	)
Non-ACI loans		6,175			(2,331	)		—		3,844
New loans		6,060			12,979			360		19,399

Total provision		12,235			6,301			360		18,896
Charge-offs:
ACI loans		—			(3,966	)		—		(3,966	)
Non-ACI loans		(3,275	)		(316	)		—		(3,591	)
New loans		—			(2,929	)		—		(2,929	)

Total charge-offs		(3,275	)		(7,211	)		—		(10,486	)
Recoveries:
Non-ACI loans		29			1,850			—		1,879
New loans		—			427			3		430

Total recoveries		29			2,277			3		2,309

Ending balance	$	19,164		$	39,543		$	414	$	59,121

	2011

	Residential			Commercial			Consumer			Total
Beginning balance	$	28,649		$	29,656		$	55		$	58,360
Provision for (recovery of) loan losses:
ACI loans		(18,488	)		7,210			—			(11,278	)
Non-ACI loans		(1,491	)		5,077			—			3,586
New loans		3,862			17,662			(4	)		21,520

Total provision		(16,117	)		29,949			(4	)		13,828
Charge-offs:
ACI loans		—			(13,527	)		—			(13,527	)
Non-ACI loans		(2,377	)		(6,112	)		—			(8,489	)
New loans		—			(3,367	)		—			(3,367	)

Total charge-offs		(2,377	)		(23,006	)		—			(25,383	)
Recoveries:
ACI loans		—			1,212			—			1,212
Non-ACI loans		20			341			—			361
New loans		—			24			—			24

Total recoveries		20			1,577			—			1,597

Ending balance	$	10,175		$	38,176		$	51		$	48,402

	2010

	Residential			Commercial			Consumer			Total
Beginning balance	$	20,220		$	2,355		$	46		$	22,621
Provision for (recovery of) loan losses:
ACI loans		(1,533	)		35,461			—			33,928
Non-ACI loans		10,985			1,353			215			12,553
New loans		102			4,815			9			4,926

Total provision		9,554			41,629			224			51,407
Charge-offs:
ACI loans		—			(14,024	)		—			(14,024	)
Non-ACI loans		(1,125	)		(195	)		(215	)		(1,535	)
New loans		—			(109	)		—			(109	)

Total charge-offs		(1,125	)		(14,328	)		(215	)		(15,668	)
Recoveries:		—			—			—			—

Ending balance	$	28,649		$	29,656		$	55		$	58,360

The impact of provisions for (recoveries of) losses on covered loans is significantly mitigated by increases (decreases) in the FDIC indemnification asset, recorded in the consolidated statement of income line item "Net gain (loss) on indemnification asset." Increases (decreases) in the FDIC indemnification asset of $0.3 million, ($6.3) million and $29.3 million were reflected in non-interest income for the years ended December 31, 2012, 2011 and 2010, respectively, related to the provision for (recovery of) loan losses on covered loans, including both ACI and non-ACI loans.

The following table presents information about the balance of the ALLL and related loans as of December 31, 2012 and 2011 (in thousands):

	2012								2011

	Residential		Commercial		Consumer		Total		Residential		Commercial		Consumer		Total
Allowance for loan and lease losses:
Ending balance	$	19,164	$	39,543	$	414	$	59,121	$	10,175	$	38,176	$	51	$	48,402

Ending balance: non-ACI and new loans individually evaluated for impairment	$	984	$	1,533	$	—	$	2,517	$	593	$	—	$	—	$	593

Ending balance: non-ACI and new loans collectively evaluated for impairment	$	18,180	$	29,991	$	414	$	48,585	$	9,582	$	21,844	$	51	$	31,477

Ending balance: ACI	$	—	$	8,019	$	—	$	8,019	$	—	$	16,332	$	—	$	16,332

Ending balance: non-ACI	$	9,071	$	803	$	—	$	9,874	$	6,142	$	1,600	$	—	$	7,742

Ending balance: new loans	$	10,093	$	30,721	$	414	$	41,228	$	4,033	$	20,244	$	51	$	24,328

Loans:
Ending balance⁽¹⁾	$	2,526,404	$	3,015,942	$	35,765	$	5,578,111	$	2,517,636	$	1,650,518	$	6,309	$	4,174,463

Ending balance: non-ACI and new loans individually evaluated for impairment⁽¹⁾	$	5,302	$	24,698	$	—	$	30,000	$	1,937	$	6,728	$	—	$	8,665

Ending balance: non-ACI and new loans collectively evaluated for impairment⁽¹⁾	$	1,168,494	$	2,724,605	$	33,526	$	3,926,625	$	762,268	$	1,297,597	$	3,372	$	2,063,237

Ending balance: ACI loans	$	1,352,608	$	266,639	$	2,239	$	1,621,486	$	1,753,431	$	346,193	$	2,937	$	2,102,561

(1): Ending balance of loans is before premiums, discounts, deferred fees and costs.

Credit quality information—New and non-ACI loans

The tables below present information about new and non-ACI loans individually evaluated for impairment and identified as impaired as of December 31, 2012 and 2011. Commercial relationships on non-accrual status with internal risk ratings of substandard or doubtful and with committed balances greater than or equal to $500,000 as well as loans that have been modified in troubled debt restructurings are individually evaluated for impairment (in thousands):

	2012

	Recorded Investment		Unpaid Principal Balance		Related Specific Allowance
New loans:
With no specific allowance recorded:
Multi-family	$	3,649	$	3,649	$	—
Commercial real estate		1,564		1,564		—
Commercial and industrial		9,858		9,860		—
With a specific allowance recorded:
Commercial and industrial		4,377		4,381		649
Lease financing		1,677		1,677		884
Total:
Residential	$	—	$	—	$	—
Commercial		21,125		21,131		1,533

	$	21,125	$	21,131	$	1,533

	2011

	Recorded Investment		Unpaid Principal Balance		Related Specific Allowance
New loans:
With no specific allowance recorded:
Construction and land	$	332	$	332	$	—
Commercial and industrial		731		731		—
With a specific allowance recorded		—		—		—
Total:
Residential	$	—	$	—	$	—
Commercial		1,063		1,063		—

	$	1,063	$	1,063	$	—

	2012

	Recorded Investment		Unpaid Principal Balance		Related Specific Allowance
Non-ACI loans:
With no specific allowance recorded:
1-4 single family residential	$	375	$	446	$	—
Home equity loans and lines of credit		176		179		—
Commercial real estate		59		59		—
Commercial and industrial		3,506		3,508		—
With a specific allowance recorded:
1-4 single family residential		3,577		4,252		970
Home equity loans and lines of credit		417		425		14
Total:
Residential	$	4,545	$	5,302	$	984
Commercial		3,565		3,567		—

	$	8,110	$	8,869	$	984

	2011

	Recorded Investment		Unpaid Principal Balance		Related Specific Allowance
Non-ACI loans:
With no specific allowance recorded:
Commercial real estate	$	295	$	295	$	—
Commercial and industrial		5,369		5,370		—
With a specific allowance recorded:
1-4 single family residential		1,521		1,937		593
Total:
Residential	$	1,521	$	1,937	$	593
Commercial		5,664		5,665		—

	$	7,185	$	7,602	$	593

Interest income recognized on impaired loans after impairment was not significant for any of the periods presented.

The following table presents the average recorded investment in impaired new and non-ACI loans for the years ended December 31, 2012, 2011 and 2010 (in thousands):

	2012				2011				2010

	New Loans		Non-ACI Loans		New Loans		Non-ACI Loans		New Loans		Non-ACI Loans
Residential:
1-4 single family residential	$	—	$	2,757	$	—	$	577	$	—	$	—
Home equity loans and lines of credit		—		119		—		—		—		—

		—		2,876		—		577		—		—
Commercial:
Multi-family		4,614		—		—		—		—		—
Commercial real estate		1,291		143		—		73		—		1,051
Construction and land		190		1,074		266		1,074		—		—
Commercial and industrial		7,274		3,749		1,162		6,317		—		747
Lease financing		671		—		—		—		—		—

		14,040		4,966		1,428		7,464		—		1,798

	$	14,040	$	7,842	$	1,428	$	8,041	$	—	$	1,798

The following table presents the carrying amount of new and non-ACI loans on non-accrual status as of December 31, 2012 and 2011 (in thousands):

	2012				2011

	New Loans		Non-ACI Loans		New Loans		Non-ACI Loans
Residential:
1-4 single family residential	$	155	$	2,678	$	—	$	7,410
Home equity loans and lines of credit		—		9,767		27		10,451

		155		12,445		27		17,861
Commercial:
Commercial real estate		1,619		59		—		295
Construction and land		278		—		335		—
Commercial and industrial		11,907		4,530		2,469		6,695
Lease financing		1,719		—		—		—

		15,523		4,589		2,804		6,990

	$	15,678	$	17,034	$	2,831	$	24,851

New and non-ACI loans contractually delinquent by 90 days or more and still accruing totaled $0.2 million and $0.4 million at December 31, 2012 and 2011, respectively. The amount of additional interest income that would have been recognized on nonaccrual loans and TDRs had they performed in accordance with their contractual terms is not material.

The following tables summarize new and non-ACI loans that were modified in TDRs during the years ended December 31, 2012 and 2011 as well as new and non-ACI loans modified during the years ended December 31, 2012 and 2011 that experienced payment defaults during the periods indicated (dollars in thousands):

	2012								2011

	Loans Modified in TDRs During the Period				TDRs Experiencing Payment Defaults During the Period				Loans Modified in TDRs During the Period				TDRs Experiencing Payment Defaults During the Period
	Number of TDRs		Recorded Investment		Number of TDRs		Recorded Investment		Number of TDRs		Recorded Investment		Number of TDRs		Recorded Investment
New loans:
Multi-family		1	$	3,649		—	$	—		—	$	—		—	$	—
Commercial and industrial		7		1,999		2		594		1		231		1		231

		8	$	5,648		2	$	594		1	$	231		1	$	231

	2012								2011

	Loans Modified in TDRs During the Period				TDRs Experiencing Payment Defaults During the Period				Loans Modified in TDRs During the Period				TDRs Experiencing Payment Defaults During the Period
	Number of TDRs		Recorded Investment		Number of TDRs		Recorded Investment		Number of TDRs		Recorded Investment		Number of TDRs		Recorded Investment
Non-ACI loans:
1-4 single family residential		5	$	2,428		2	$	1,139		11	$	1,521		5	$	938
Commercial real estate		—		—		—		—		2		295		2		295
Commercial and industrial		1		9		—		—		3		71		3		71

		6	$	2,437		2	$	1,139		16	$	1,887		10	$	1,304

New and non-ACI loans modified in TDRs during the year ended December 31, 2010 were de-minimis. Modifications during the years ended December 31, 2012 and 2011 included restructuring of the amount and timing of required periodic payments, modifications of interest rates, extensions of maturity and residential modifications under the U.S. Treasury Department's Home Affordable Modification Program ("HAMP"). Included in TDRs are loans to consumer borrowers who have not reaffirmed their debt discharged in Chapter 7 bankruptcy. The total amount of such loans is not significant. Because of the immateriality of the amount of loans modified in TDRs and nature of the modifications, the modifications did not have a material impact on the Company's consolidated financial statements or on the determination of the amount of the ALLL for the years ended December 31, 2012, 2011 and 2010.

Management considers delinquency status to be the most meaningful indicator of the credit quality of 1-4 single family residential, home equity and consumer loans. Delinquency statistics are updated at least monthly. Original loan to value ratio ("LTV") and original FICO score are also important indicators of credit quality for the new 1-4 single family residential portfolio.

Internal risk ratings are considered the most meaningful indicator of credit quality for commercial loans. Internal risk ratings are a key factor in identifying loans that are individually evaluated for impairment and impact management's estimates of loss factors used in determining the amount of the ALLL. Internal risk ratings are updated on a continuous basis. Relationships with balances in excess of $250,000 are re-evaluated at least annually and more frequently if circumstances indicate that a change in risk rating may be warranted. Loans exhibiting potential credit weaknesses that deserve management's close attention and that if left uncorrected may result in deterioration of the repayment capacity of the borrower are categorized as special mention. Loans with well-defined credit weaknesses, including payment defaults, declining collateral values, frequent overdrafts, operating losses, increasing balance sheet leverage, inadequate cash flow, project cost overruns, unreasonable construction delays, past due real estate taxes or exhausted interest reserves, are assigned an internal risk rating of substandard. A loan with a weakness so severe that collection in full is highly questionable or improbable will be assigned an internal risk rating of doubtful.

The following tables summarize key indicators of credit quality for the Company's new and non-ACI loans as of December 31, 2012 and December 31, 2011. Amounts are net of premiums, discounts, deferred fees and costs (in thousands):

Residential credit exposure, based on delinquency status:

	2012				2011

	1-4 Single Family Residential		Home Equity Loans and Lines of Credit		1-4 Single Family Residential		Home Equity Loans and Lines of Credit
New loans:
Current	$	927,859	$	1,811	$	450,661	$	1,996
Past due less than 90 days		7,619		143		15,932		14
Past due 90 days or more		193		—		—		27

	$	935,671	$	1,954	$	466,593	$	2,037

Non-ACI loans:
Current	$	71,096	$	140,975	$	83,075	$	164,367
Past due less than 90 days		5,057		4,005		2,972		6,807
Past due 90 days or more		2,431		9,767		6,624		7,825

	$	78,584	$	154,747	$	92,671	$	178,999

1-4 single family residential credit exposure, based on original LTV and FICO score:

	2012								2011

	FICO								FICO
LTV	740 or less		741 - 760		761 or greater		Total		740 or less		741 - 760		761 or greater		Total
60% or less	$	62,433	$	35,761	$	217,249	$	315,443	$	31,676	$	17,759	$	101,342	$	150,777
60% - 70%		29,138		41,863		159,068		230,069		27,524		15,371		72,763		115,658
70% - 80%		55,319		54,367		256,605		366,291		26,471		26,676		112,961		166,108
80% or more		18,327		1,200		4,341		23,868		15,794		5,666		12,590		34,050

	$	165,217	$	133,191	$	637,263	$	935,671	$	101,465	$	65,472	$	299,656	$	466,593

Consumer credit exposure, based on delinquency status:

	2012		2011

New loans:
Current	$	33,488	$	3,387
Past due less than 90 days		54		10

	$	33,542	$	3,397

Commercial credit exposure, based on internal risk rating:

	2012

	Multi-Family		Commercial Real Estate		Construction and Land		Commercial and Industrial		Lease Financing
New loans:
Pass	$	299,303	$	789,017	$	71,724	$	1,274,595	$	226,022
Special mention		3,110		—		—		18,249		—
Substandard		4,068		4,033		278		38,837		1,719
Doubtful		—		55		—		1,100		—

	$	306,481	$	793,105	$	72,002	$	1,332,781	$	227,741

Non-ACI loans:
Pass	$	703	$	851	$	775	$	6,674	$	—
Substandard		9		59		—		3,882		—
Doubtful		—		—		—		692		—

	$	712	$	910	$	775	$	11,248	$	—

	2011

	Multi-Family		Commercial Real Estate		Construction and Land		Commercial and Industrial		Lease Financing
New loans:
Pass	$	106,010	$	302,278	$	30,201	$	677,661	$	100,408
Special mention		1,000		5,300		—		1,440		—
Substandard		913		2,430		335		8,963		143
Doubtful		—		—		—		918		—

	$	107,923	$	310,008	$	30,536	$	688,982	$	100,551

Non-ACI loans:
Pass	$	757	$	32,096	$	—	$	10,550	$	—
Special mention		—		287		—		1,752		—
Substandard		17		295		164		6,662		—
Doubtful		—		—		—		220		—

	$	774	$	32,678	$	164	$	19,184	$	—

The following table presents an aging of loans in the new and non-ACI portfolios as of December 31, 2012 and 2011. Amounts are net of premiums, discounts, deferred fees and costs (in thousands):

	2012										2011

	Current		30 - 59 Days Past Due		60 - 89 Days Past Due		90 Days or More Past Due or in Foreclosure		Total		Current		30 - 59 Days Past Due		60 - 89 Days Past Due		90 Days or More Past Due or in Foreclosure		Total
New loans:
1-4 single family residential	$	927,859	$	7,458	$	161	$	193	$	935,671	$	450,661	$	15,790	$	142	$	—	$	466,593
Home equity loans and lines of credit		1,811		143		—		—		1,954		1,996		14		—		27		2,037
Multi-family		306,481		—		—		—		306,481		107,010		913		—		—		107,923
Commercial real estate		793,105		—		—		—		793,105		310,008		—		—		—		310,008
Construction and land		72,002		—		—		—		72,002		30,201		—		—		335		30,536
Commercial and industrial		1,322,937		7,147		192		2,505		1,332,781		687,128		281		307		1,266		688,982
Lease financing		227,741		—		—		—		227,741		100,483		68		—		—		100,551
Consumer		33,488		9		45		—		33,542		3,387		10		—		—		3,397

	$	3,685,424	$	14,757	$	398	$	2,698	$	3,703,277	$	1,690,874	$	17,076	$	449	$	1,628	$	1,710,027

Non-ACI loans:
1-4 single family residential	$	71,096	$	4,448	$	609	$	2,431	$	78,584	$	83,075	$	1,812	$	1,160	$	6,624	$	92,671
Home equity loans and lines of credit		140,975		2,170		1,835		9,767		154,747		164,367		4,181		2,626		7,825		178,999
Multi-family		712		—		—		—		712		774		—		—		—		774
Commercial real estate		910		—		—		—		910		32,383		—		—		295		32,678
Construction and land		775		—		—		—		775		164		—		—		—		164
Commercial and industrial		7,164		27		12		4,045		11,248		13,318		109		—		5,757		19,184

	$	221,632	$	6,645	$	2,456	$	16,243	$	246,976	$	294,081	$	6,102	$	3,786	$	20,501	$	324,470

ACI Loans

The accretable yield on ACI loans represents the amount by which undiscounted expected future cash flows exceed carrying value. Changes in the accretable yield on ACI loans for the years ended December 31, 2012, 2011 and 2010 were as follows (in thousands):


Balance, December 31, 2009	$	1,734,233
Reclassifications from non-accretable difference		487,718
Accretion		(387,977	)

Balance, December 31, 2010		1,833,974
Reclassifications from non-accretable difference		135,933
Accretion		(446,292	)

Balance, December 31, 2011		1,523,615
Reclassifications from non-accretable difference		206,934
Accretion		(444,483	)

Balance, December 31, 2012	$	1,286,066

Accretable yield at December 31, 2012 included expected cash flows of $105.6 million from a pool of 1-4 single family residential loans whose carrying value had been reduced to zero. The UPB of loans remaining in this pool was $213.9 million at December 31, 2012.

Credit quality information—ACI loans

ACI loans or loan pools are considered to be impaired when there has been further deterioration in the cash flows expected at acquisition plus any additional cash flows expected to be collected arising from changes in estimates after acquisition, other than due to decreases in interest rate indices and changes in prepayment assumptions. Discount continues to be accreted on ACI loans or pools as long as there are expected future cash flows in excess of the current carrying amount; therefore, these loans are not classified as non-accrual even though they may be contractually delinquent. ACI 1-4 single family residential and home equity loans accounted for in pools are evaluated for impairment on a pool basis and the amount of any impairment is measured based on the expected aggregate cash flows of the pools. ACI commercial and commercial real estate loans are evaluated individually for impairment.

The tables below set forth at December 31, 2012 and 2011 the carrying amount of ACI loans or pools for which the Company has determined it is probable that it will be unable to collect all the cash flows expected at acquisition plus additional cash flows expected to be collected arising from changes in estimates after acquisition, if any, as well as ACI loans not accounted for in pools that have been modified in troubled debt restructurings, and the related allowance amounts (in thousands):

	2012

	Recorded Investment in Impaired Loans or Pools		Unpaid Principal Balance		Related Specific Allowance
With no specific allowance recorded:
Commercial real estate	$	104	$	171	$	—
Construction and land		512		669		—
Commercial and industrial		188		188		—
With a specific allowance recorded:
Multi-family		6,626		7,043		504
Commercial real estate		23,696		27,357		5,400
Construction and land		4,874		6,567		350
Commercial and industrial		7,580		7,959		1,765
Total:
Residential	$	—	$	—	$	—
Commercial		43,580		49,954		8,019

	$	43,580	$	49,954	$	8,019

	2011

	Recorded Investment in Impaired Loans or Pools		Unpaid Principal Balance		Related Allowance
With no specific allowance recorded:
Construction and land	$	435	$	751	$	—
With a specific allowance recorded:
Multi-family		11,144		13,497		1,063
Commercial real estate		49,876		67,698		10,672
Construction and land		16,167		25,516		2,310
Commercial and industrial		16,914		18,444		2,287
Total:
Residential	$	—	$	—	$	—
Commercial		94,536		125,906		16,332

	$	94,536	$	125,906	$	16,332

The following table presents the average recorded investment in impaired ACI loans or pools for the years ended December 31, 2012, 2011 and 2010 (in thousands):

	2012		2011		2010

Residential:
1-4 single family residential	$	—	$	—	$	139,871
Home equity loans and lines of credit		—		45,947		47,888

		—		45,947		187,759

Commercial:
Multi-family		11,936		29,606		24,997
Commercial real estate		41,952		61,291		55,459
Construction and land		12,482		25,729		16,548
Commercial and industrial		12,825		23,877		14,430

		79,195		140,503		111,434

	$	79,195	$	186,450	$	299,193

The following table summarizes ACI loans that were modified in TDRs during the years ended December 31, 2012 and 2011 (dollars in thousands):

	2012								2011

	Loans Modified in TDRs During the Period				TDRs Experiencing Payment Defaults During the Period				Loans Modified in TDRs During the Period				TDRs Experiencing Payment Defaults During the Period
	Number of TDRs		Recorded Investment		Number of TDRs		Recorded Investment		Number of TDRs		Recorded Investment		Number of TDRs		Recorded Investment
Commercial real estate		3	$	242		1	$	9		3	$	917		1	$	197
Construction and land		—		—		—		—		1		435		2		435
Commercial and industrial		3		261		1		188		—		—		—		—

		6	$	503		2	$	197		4	$	1,352		3	$	632

During the year ended December 31, 2010, three ACI commercial and commercial real estate credit relationships were the subject of troubled debt restructurings. These loans had an aggregate carrying amount of $2.4 million at December 31, 2010 and did not experience payment defaults during the period.

Modifications during the years ended December 31, 2012, 2011 and 2010 included extensions of maturity, restructurings of the amount and timing of payments, modifications of interest rates, and partial forgiveness of principal. Modified ACI loans accounted for in pools are not considered TDRs, are not separated from the pools and are not classified as impaired loans.

The following tables summarize key indicators of credit quality for the Company's ACI loans as of December 31, 2012 and 2011 (in thousands):

Residential credit exposure, based on delinquency status:

	2012				2011

	1-4 Single Family Residential		Home Equity Loans and Lines of Credit		1-4 Single Family Residential		Home Equity Loans and Lines of Credit
Current	$	1,093,363	$	43,226	$	1,278,887	$	57,290
Past due less than 90 days		63,435		1,818		92,215		3,327
Past due 90 days or more		143,311		7,455		310,764		10,948

	$	1,300,109	$	52,499	$	1,681,866	$	71,565

Consumer credit exposure, based on delinquency status:

	2012		2011

Current	$	2,190	$	2,866
Past due less than 90 days		17		33
Past due 90 days or more		32		38

	$	2,239	$	2,937

Commercial credit exposure, based on internal risk rating:

	2012

	Multi-Family		Commercial Real Estate		Construction and Land		Commercial and Industrial
Pass	$	36,068	$	118,397	$	6,937	$	6,183
Special mention		381		4,615		—		—
Substandard		19,699		54,794		11,127		8,198
Doubtful		—		13		—		227

	$	56,148	$	177,819	$	18,064	$	14,608

	2011

	Multi-Family		Commercial Real Estate		Construction and Land		Commercial and Industrial
Pass	$	34,593	$	128,762	$	15,612	$	12,657
Special mention		2,074		10,857		—		171
Substandard		24,524		83,681		21,508		10,374
Doubtful		519		56		—		805

	$	61,710	$	223,356	$	37,120	$	24,007

The following table presents an aging of loans in the ACI portfolio as of December 31, 2012 and 2011 (in thousands):

	2012										2011

	Current		30 - 59 Days Past Due		60 - 89 Days Past Due		90 Days or More Past Due or in Foreclosure		Total		Current		30 - 59 Days Past Due		60 - 89 Days Past Due		90 Days or More Past Due or in Foreclosure		Total
1-4 single family residential	$	1,093,363	$	47,529	$	15,906	$	143,311	$	1,300,109	$	1,278,887	$	66,767	$	25,448	$	310,764	$	1,681,866
Home equity loans and lines of credit		43,226		1,254		564		7,455		52,499		57,290		2,500		827		10,948		71,565
Multi-family		47,474		45		—		8,629		56,148		49,116		—		674		11,920		61,710
Commercial real estate		171,908		2,075		447		3,389		177,819		212,253		1,292		459		9,352		223,356
Construction and land		9,257		—		—		8,807		18,064		25,031		—		—		12,089		37,120
Commercial and industrial		7,762		1,951		17		4,878		14,608		17,678		62		223		6,044		24,007
Consumer		2,190		10		7		32		2,239		2,866		25		8		38		2,937

	$	1,375,180	$	52,864	$	16,941	$	176,501	$	1,621,486	$	1,643,121	$	70,646	$	27,639	$	361,155	$	2,102,561

1-4 single family residential and home equity ACI loans that are contractually delinquent by more than 90 days and accounted for in pools that are on accrual status because discount continues to be accreted totaled $150.8 million and $321.7 million at December 31, 2012 and 2011, respectively. The carrying amount of commercial and commercial real estate ACI loans that are contractually delinquent in excess of ninety days but still classified as accruing loans due to discount accretion totaled $25.7 million and $39.4 million at December 31, 2012 and 2011, respectively.

- Definition

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.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=7512638&loc=d3e5066-111524

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.3,4)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=7512638&loc=d3e5162-111524

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(k))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=7512638&loc=d3e5074-111524

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Statement of Position (SOP)
-Number 01-6
-Paragraph 13
-Subparagraph d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 3, 4
-Article 5

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 03
-Paragraph 7
-Article 9

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph k
-Article 4

+ Details

FDIC Indemnification Asset

12 Months Ended

Dec. 31, 2012

FDIC Indemnification Asset [Abstract]

FDIC Indemnification Asset

Note 6 FDIC Indemnification Asset

The FDIC indemnification asset represents the present value of estimated future payments to be received from the FDIC under the terms of the Loss Sharing Agreements.

When the Company recognizes gains or losses related to covered assets in its consolidated financial statements, changes in the estimated amount recoverable from the FDIC under the Loss Sharing Agreements with respect to those gains or losses are also reflected in the consolidated financial statements. Covered loans may be resolved through prepayment, short sale of the underlying collateral, foreclosure, sale of the loans or, for the non-residential portfolio, charge-off. For loans resolved through prepayment, short sale or foreclosure, the difference between consideration received in satisfaction of the loans and the carrying value of the loans is recognized in the statement of income line item "Income from resolution of covered assets, net." Losses from the resolution of covered loans increase the amount recoverable from the FDIC under the Loss Sharing Agreements. Gains from the resolution of covered loans reduce the amount recoverable from the FDIC under the Loss Sharing Agreements. Similarly, differences in proceeds received on the sale of OREO and covered loans and their carrying amounts result in gains or losses and reduce or increase the amount recoverable from the FDIC under the Loss Sharing Agreements. Increases in valuation allowances or impairment charges related to covered assets also increase the amount estimated to be recoverable from the FDIC. These additions to or reductions in amounts recoverable from the FDIC related to the resolution of covered assets are recorded in the statement of income line item "Net gain (loss) on indemnification asset" and reflected as corresponding increases or decreases in the FDIC indemnification asset.

The following table summarizes the components of the gains and losses associated with covered assets, along with the related additions to or reductions in the amounts recoverable from the FDIC under the Loss Sharing Agreements, as reflected in the consolidated statements of income for the years ended December 31, 2012, 2011 and 2010 (in thousands):

	2012
	Transaction Income (Loss)			Net Gain (Loss) on Indemnification Asset			Net Impact on Pre-tax Earnings
Recovery of losses on covered loans	$	503		$	344		$	847
Income from resolution of covered assets, net		51,016			(41,962	)		9,054
Net loss on sale of covered loans		(29,270	)		30,725			1,455
Gain on sale of OREO		4,164			(3,078	)		1,086
Impairment of OREO		(9,926	)		7,941			(1,985	)
	$	16,487		$	(6,030	)	$	10,457

	2011
	Transaction Income (Loss)			Net Gain (Loss) on Indemnification Asset			Net Impact on Pre-tax Earnings
Recovery of losses on covered loans	$	7,692		$	(6,327	)	$	1,365
Income from resolution of covered assets, net		18,776			(6,871	)		11,905
Net loss on sale of covered loans		(70,366	)		56,053			(14,313	)
Loss on sale of OREO		(23,576	)		17,272			(6,304	)
Impairment of OREO		(24,569	)		19,685			(4,884	)
	$	(92,043	)	$	79,812		$	(12,231	)

	2010
	Transaction Income (Loss)			Net Gain (Loss) on Indemnification Asset			Net Impact on Pre-tax Earnings
Provision for losses on covered loans	$	(46,481	)	$	29,291		$	(17,190	)
Income from resolution of covered assets, net		121,462			(84,138	)		37,324
Net loss on sale of covered loans		(76,360	)		57,747			(18,613	)
Loss on sale of OREO		(2,174	)		1,932			(242	)
Impairment of OREO		(16,131	)		12,904			(3,227	)
	$	(19,684	)	$	17,736		$	(1,948	)

In addition to the loss on sale of covered loans reflected in the tables above, the consolidated statement of income line item "Loss on sale of loans, net" includes approximately $613 thousand, $652 thousand and $50 thousand of gains on the sale of loans held for sale for the years ended December 31, 2012, 2011 and 2010, respectively. These transactions are not subject to the Loss Sharing Agreements.

Changes in the FDIC indemnification asset for the years ended December 31, 2012, 2011 and 2010 were as follows (in thousands):

Balance, December 31, 2009	$	3,279,165
Accretion		134,703
Reduction for claims filed		(764,203	)
Net gain on indemnification asset		17,736
Balance, December 31, 2010		2,667,401
Accretion		55,901
Reduction for claims filed		(753,963	)
Net gain on indemnification asset		79,812
Balance, December 31, 2011		2,049,151
Accretion		15,306
Reduction for claims filed		(600,857	)
Net loss on indemnification asset		(6,030	)
Balance, December 31, 2012	$	1,457,570

Under the terms of the Loss Sharing Agreements, the Company is also entitled to reimbursement from the FDIC for certain expenses related to covered assets upon final resolution of those assets. For the years ended December 31, 2012, 2011 and 2010, non-interest expense includes approximately $20.3 million, $32.0 million, and $49.7 million, respectively, of expenses subject to reimbursement at the 80% level under the Loss Sharing Agreements. For those same periods, claims of $19.6 million, $31.5 million, and $29.8 million, respectively, were submitted to the FDIC for reimbursement. As of December 31, 2012, $16.9 million of expenses remained to be submitted for reimbursement from the FDIC in future periods as the related covered assets are resolved.

Other Real Estate Owned

12 Months Ended

Dec. 31, 2012

Other Real Estate Owned [Abstract]

Other Real Estate Owned

Note 7 Other Real Estate Owned

At December 31, 2012 all of the Company's OREO was covered under the Loss Sharing Agreements. An analysis of OREO activity for the years ended December 31, 2012, 2011 and 2010 follows (in thousands):

	2012			2011			2010

Balance, beginning of period	$	123,737		$	206,680		$	120,110
Transfers from loan portfolio		151,302			312,958			392,233
Sales		(189,091	)		(371,332	)		(289,532	)
Impairment		(9,926	)		(24,569	)		(16,131	)

Balance, end of period	$	76,022		$	123,737		$	206,680

- Definition

The entire disclosure for real estate owned (as defined). Generally, the largest component of real estate owned by lenders is assets taken in settlement of troubled loans through surrender or foreclosure. Real estate investments, real estate loans that qualify as investments in real estate, and premises that are no longer used in operations may also be included in real estate owned.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 40
-Section 40
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6905009&loc=d3e18511-111553

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 40
-Section 40
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6905009&loc=d3e18551-111553

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 45
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6375948&loc=d3e4437-111522

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 35
-Paragraph 17
-URI http://asc.fasb.org/extlink&oid=16397438&loc=d3e1424-110224

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-03.10(4))
-URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 35
-Paragraph 43
-URI http://asc.fasb.org/extlink&oid=16397438&loc=d3e1739-110224

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 03
-Paragraph 10
-Subparagraph 4
-Article 9

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 03
-Paragraph 11
-Article 9

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Audit and Accounting Guide (AAG)
-Number AAG-DEP
-Paragraph 2, 6, 9-11, 18, 20
-IssueDate 2006-05-01
-Chapter 11
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 144
-Paragraph 7, 34
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher OTS
-Name Federal Regulation (FR)
-Number Title 12
-Section 563c.102
-Paragraph 11
-Chapter V
-Subsection I
-LegacyDoc This is a non-GAAP reference that was included in the 2009 taxonomy. It will be removed from future versions of this taxonomy.

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Paragraph c
-Subparagraph Schedule III
-Article 5

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 15
-Paragraph 28
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 28
-Article 12

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher OTS
-Name Federal Regulation (FR)
-Number Title 12
-Section 563c.102
-Paragraph 10
-Subparagraph a, b
-Chapter V
-Subsection I
-LegacyDoc This is a non-GAAP reference that was included in the 2009 taxonomy. It will be removed from future versions of this taxonomy.

Reference 16: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Statement of Position (SOP)
-Number 01-6
-Paragraph 13
-Subparagraph f
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 17: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 34
-Paragraph 9, 11, 12, 13, 14, 15, 21
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Equipment Under Operating Lease

12 Months Ended

Dec. 31, 2012

Equipment Under Operating Lease [Abstract]

Equipment Under Operating Lease

Note 8 Equipment Under Operating Lease

Equipment under operating lease is included in other assets in the accompanying consolidated balance sheets. The components of equipment under operating lease as of December 31, 2012 are summarized as follows (in thousands):


Equipment under operating lease	$	39,154
Less: accumulated depreciation		(422	)

Equipment under operating lease, net	$	38,732

There was no equipment under operating lease at December 31, 2011.

At December 31, 2012, scheduled minimum rental payments under operating leases were as follows (in thousands):


Years Ending December 31:
2013	$	3,165
2014		3,165
2015		3,165
2016		3,165
2017		2,594
Thereafter through 2019		2,244

	$	17,498

Premises and Equipment and Lease Commitments

12 Months Ended

Dec. 31, 2012

Premises and Equipment and Lease Obligations [Abstract]

Premises and Equipment and Lease Commitments

Note 9 Premises and Equipment and Lease Commitments

Premises and equipment are included in other assets in the accompanying consolidated balance sheets and are summarized as follows as of December 31, 2012 and 2011 (in thousands):

	2012			2011

Branch buildings and improvements	$	17,440		$	11,588
Leasehold improvements		30,491			13,090
Construction in progress		7,816			11,528
Furniture, fixtures and equipment		25,644			18,031
Computer equipment		10,356			7,173
Software and software licensing rights		22,363			20,824

		114,110			82,234
Less: accumulated depreciation		(25,507	)		(11,634	)

Premises and equipment, net	$	88,603		$	70,600

Depreciation and amortization expense related to premises and equipment was $14.0 million, $7.6 million and $3.1 million for the years ended December 31, 2012, 2011 and 2010, respectively.

The Company leases branch and office facilities under operating leases, most of which contain renewal options under various terms. Total rent expense under operating leases for the years ended December 31, 2012, 2011 and 2010 was $23.3 million, $14.9 million and $12.8 million, respectively.

As of December 31, 2012, future minimum rentals under non-cancelable operating leases with initial or remaining terms in excess of one year were as follows (in thousands):


Years ending December 31,
2013	$	20,612
2014		19,386
2015		16,992
2016		16,054
2017		15,988
Thereafter through 2033		90,783

	$	179,815

Goodwill and Other Intangible Assets

12 Months Ended

Dec. 31, 2012

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Other Intangible Assets

Note 10 Goodwill and Other Intangible Assets

Goodwill and other intangible assets consisted of the following at December 31, 2012 and 2011 (in thousands):

	2012			2011

Indefinite lived intangible assets:
Goodwill	$	67,231		$	67,231
Intangible assets with determinable useful lives:
Core deposit intangible		3,580			1,799
Customer relationship intangible		442			442

		4,022			2,241
Accumulated amortization		(1,485	)		(805	)

		2,537			1,436

Goodwill and other intangible assets, net	$	69,768		$	68,667

The core deposit intangible is being amortized over a period of approximately 6 years and the customer relationship intangible is being amortized over a period of approximately 10 years. Amortization expense was $680 thousand, $344 thousand and $292 thousand for the years ended December 31, 2012, 2011 and 2010, respectively.

The following table presents the future expected amortization of intangible assets with determinable useful lives (in thousands):


Years Ending December 31:
2013	$	701
2014		654
2015		490
2016		283
2017		251
Thereafter		158

	$	2,537

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

+ References + Details

Deposits

12 Months Ended

Dec. 31, 2012

Deposits [Abstract]

Deposit

Note 11 Deposits

The following table presents average balances and weighted average rates paid on deposits for the years ended December 31, 2012, 2011 and 2010 (dollars in thousands):

	2012					2011					2010

	Average Balance		Average Rate Paid			Average Balance		Average Rate Paid			Average Balance		Average Rate Paid
Demand deposits:
Non-interest bearing	$	1,099,448		0.00	%	$	622,377		0.00	%	$	440,673		0.00	%
Interest bearing		504,614		0.63	%		382,329		0.65	%		273,897		0.72	%
Money market		2,838,735		0.63	%		2,165,230		0.88	%		1,667,277		1.20	%
Savings		1,073,709		0.58	%		1,201,236		0.83	%		1,203,491		1.18	%
Time		2,632,451		1.48	%		2,585,201		1.71	%		3,889,961		1.85	%

	$	8,148,957		0.81	%	$	6,956,373		1.09	%	$	7,475,299		1.45	%

Time deposit accounts with balances of $100,000 or more totaled approximately $1.5 billion and $1.3 billion at December 31, 2012 and 2011, respectively. Time deposit accounts with balances of $250,000 or more totaled $539.7 million and $428.4 million at December 31, 2012 and 2011, respectively. The following table presents maturities of time deposits with balances equal to or greater than $100,000 as of December 31, 2012 (in thousands):


Three months or less	$	330,871
Over three through six months		281,258
Over six through twelve months		536,000
Over twelve months		383,791

	$	1,531,920

Included in deposits at December 31, 2012 are $200.0 million of time deposits issued to the State of Florida and $215.4 million of other public funds deposits. Investment securities available for sale with a carrying value of $138.2 million were pledged as security for these deposits at December 31, 2012.

Interest expense on deposits for the years ended December 31, 2012, 2011 and 2010 was as follows (in thousands):

	2012		2011		2010

Interest bearing demand	$	3,155	$	2,499	$	1,981
Money market		17,878		19,020		19,999
Savings		6,215		10,006		14,243
Time		38,930		44,248		72,121

	$	66,178	$	75,773	$	108,344

Interest expense on time deposits has been reduced by amortization of purchase accounting fair value adjustments of $473.0 thousand, $7.0 million and $21.4 million for the years ended December 31, 2012, 2011 and 2010, respectively.

- Definition

The entire disclosure for deposit liabilities including data and tables. It may include a description of the entity's deposit liabilities, the aggregate amount of time deposits (including certificates of deposit) in denominations of $100,000 or more at the balance sheet date; the aggregate amount of any demand deposits that have been reclassified as loan balances, such as overdrafts, at the balance sheet date; deposits that are received on terms other than those in the normal course of business, the amount of accrued interest on deposit liabilities; securities, mortgage loans or other financial instruments that serve as collateral for deposits; for time deposits having a remaining term of more than one year, the aggregate amount of maturities for each of the five years following the balance sheet date; and the weighted average interest rate for all deposit liabilities held by the entity.

+ References + Details

Short-Term Borrowings

12 Months Ended

Dec. 31, 2012

Short-Term Borrowings [Abstract]

Short-Term Borrowings

Note 12 Short-Term Borrowings

The following table sets forth information about short-term borrowings, consisting of securities sold under agreements to repurchase, overnight FHLB advances and federal funds purchased for the years ended December 31, 2012, 2011 and 2010 (dollars in thousands):

	2012			2011			2010

Maximum outstanding at any month-end	$	52,126		$	2,165		$	17,459
Balance outstanding at end of period	$	8,175		$	206		$	492
Average outstanding during the period	$	12,435		$	1,333		$	7,812
Average interest rate during the period		0.41	%		0.48	%		0.92	%
Average interest rate at end of period		0.49	%		0.50	%		0.43	%

As of December 31, 2012 and 2011, the Company had pledged securities with a carrying value of approximately $24.4 million and $25.0 million, respectively, as collateral for securities sold under agreements to repurchase.

As of December 31, 2012, BankUnited and Herald had unused borrowing capacity at the Federal Reserve Bank of approximately $107.9 million and $9.7 million, respectively, and unused Federal funds lines of credit with other financial institutions totaling $85.0 million and $6.0 million, respectively.

Federal Home Loan Bank Advances

12 Months Ended

Dec. 31, 2012

Federal Home Loan Bank Advances [Abstract]

Federal Home Loan Bank Advances

Note 13 Federal Home Loan Bank Advances

Information about outstanding FHLB advances as of December 31, 2012 follows (dollars in thousands):

				Range of Interest Rates
				Range of Interest Rates						Weighted Average Rate
	Amount			Minimum			Maximum			Weighted Average Rate
Maturing in:
2013	$	1,285,000			0.18	%		4.77	%		1.59	%
2014		405,000			0.36	%		0.71	%		0.55	%
2015		125,350			0.00	%		0.79	%		0.74	%
2017		105,000			0.95	%		0.98	%		0.97	%
Total contractual balance outstanding		1,920,350
Acquisition accounting fair value adjustment and unamortized modification costs		(3,431	)
Carrying value	$	1,916,919

Acquisition accounting fair value adjustments and deferred modification costs are being amortized as adjustments to interest expense over the remaining terms of the related advances using the effective yield method. Amortization reduced interest expense by $14.8 million, $19.1 million and $23.9 million during the years ended December 31, 2012, 2011 and 2010, respectively.

During 2012, the Company modified FHLB advances with an outstanding balance of $105 million, extending the maturity and reducing the rate on the advances and incurring modification fees of $5.3 million. Additionally, during the year ended December 31, 2012, the Company elected to prepay $520 million of FHLB advances with a carrying value of $524.1 million for an aggregate cash payment of $538.3 million. The Company recorded a loss of $14.2 million on this extinguishment of debt.

The terms of the Company's security agreement with the FHLB require a specific assignment of collateral consisting of qualifying first mortgage loans, commercial real estate loans, home equity lines of credit and mortgage-backed securities with unpaid principal amounts discounted at various stipulated percentages at least equal to 100% of outstanding FHLB advances. As of December 31, 2012, the Company had pledged investment securities and real estate loans with an aggregate carrying amount of approximately $3.2 billion as collateral for advances from the FHLB.

At December 31, 2012, BankUnited and Herald had available borrowing capacity at the Federal Home Loan Banks of Atlanta and New York of approximately $1.3 billion and $26.6 million, respectively.

- Definition

The entire disclosure for borrowing from the Federal Home Loan Bank, including: (i) general description; (ii) title and nature of obligation; (iii) interest rate; (iv) payment terms; (v) maturity dates by year; (vi) collateral requirements; (vii) restrictive covenants; (viii) priority; (ix) conversion or redemption features; (x) carrying value of assets pledged as collateral; (xi) combined aggregate maturities for next five years; (xii) unused or available balances.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 470
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6479336&loc=d3e64711-112823

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 470
-Section 45
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6479118&loc=d3e64650-112822

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6802200&loc=d3e1835-112601

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-03.13(a))
-URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 47
-Paragraph 17
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Statement of Position (SOP)
-Number 01-6
-Paragraph 14
-Subparagraph h
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Audit and Accounting Guide (AAG)
-Number AAG-DEP
-Paragraph 37
-IssueDate 2006-05-01
-Chapter 15
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher OTS
-Name Federal Regulation (FR)
-Number Title 12
-Section 563c.102
-Paragraph 15, 18
-Chapter V
-Subsection I
-LegacyDoc This is a non-GAAP reference that was included in the 2009 taxonomy. It will be removed from future versions of this taxonomy.

+ Details

Income Taxes

12 Months Ended

Dec. 31, 2012

Income Taxes [Abstract]

Income Taxes

Note 14 Income Taxes

The components of the provision for income taxes for the years ended December 31, 2012, 2011 and 2010 were as follows (in thousands):

	2012			2011			2010
Current:
Federal	$	170,973		$	115,127		$	96,722
State		34,860			29,558			6,995
		205,833			144,685			103,717
Deferred:
Federal		(60,985	)		(9,322	)		20,987
State		(11,243	)		(5,787	)		3,101
		(72,228	)		(15,109	)		24,088
	$	133,605		$	129,576		$	127,805

A reconciliation of expected income tax expense at the statutory federal income tax rate of 35% to the Company's actual income tax expense and effective tax rate for the years ended December 31, 2012, 2011 and 2010 follows (dollars in thousands):

	2012						2011						2010
	Amount			Percent			Amount			Percent			Amount			Percent
Tax expense calculated at the statutory federal income tax rate	$	120,703			35.00	%	$	67,460			35.00	%	$	109,389			35.00	%
Increases (decreases) resulting from:
State income taxes, net of federal tax benefit		12,967			3.76	%		7,007			3.64	%		7,464			2.39	%
Non-deductible equity based compensation		3,624			1.05	%		47,023			24.40	%		12,660			4.05	%
Uncertain state tax positions		2,870			0.83	%		12,757			6.62	%		1,601			0.51	%
Other, net		(6,559	)		(1.90	)%		(4,671	)		(2.43	)%		(3,309	)		(1.06	)%
	$	133,605			38.74	%	$	129,576			67.23	%	$	127,805			40.89	%

The components of deferred tax assets and liabilities at December 31, 2012 and 2011 were as follows (in thousands):

	2012		2011
Deferred tax assets:
Excess of tax basis over carrying value of acquired loans	$	290,735	$	301,518
Excess of carrying value over tax basis of FHLB advances and time deposits assumed		—		8,024
Allowance for loan and lease losses		22,743		18,371
Acquisition costs		12,969		12,471
Warrant issued to the FDIC		—		7,126
OREO		4,540		6,805
Acquired net operating loss carryforward		7,636		—
Equity based compensation		4,411		4,207
Unrealized losses on derivatives designated as cash flow hedges		18,603		23,331
Other		12,182		7,345
Gross deferred tax assets		373,819		389,198
Deferred tax liabilities:
Deferred tax gain resulting from the FSB Acquisition		216,632		320,152
Net unrealized gains on investment securities available for sale		71,290		34,588
Premises and equipment, due to differences in depreciation		20,931		13,840
Other		2,692		1,133
Gross deferred tax liabilities		311,545		369,713
Net deferred tax asset	$	62,274	$	19,485

In evaluating whether a valuation allowance is required related to deferred tax assets, the Company considers all available evidence, both positive and negative, based on the more-likely-than-not criteria that such assets will be realized. This evaluation includes but is not limited to (1) available carryback potential to prior tax years, (2) future taxable income that will result from reversal of existing taxable temporary differences, which are expected to have a reversal pattern generally consistent with deferred tax assets, (3) potential tax planning strategies and (4) projected future taxable income. Based on this evaluation, management has concluded that it is more likely than not that the existing deferred tax assets will be realized. The primary factors supporting this conclusion are the amount of taxable income available for carryback and the amount of future taxable income that will result from the scheduled reversal of existing deferred tax liabilities.

At December 31, 2012, the amount of remaining net operating loss carryforwards resulting from the acquisition of Herald was $21.5 million, expiring from 2029 through 2032. The tax benefit of net operating losses recognized for the year ended December 31, 2012 was $0.8 million. No tax benefits of net operating losses were recognized for the years ended December 31, 2011 and 2010.

The Company has a liability for unrecognized tax benefits relating to uncertain tax positions primarily for state tax contingencies in several jurisdictions. A reconciliation of the beginning and ending amount of gross unrecognized tax benefits for the years ended December 31, 2012, 2011 and 2010 follows (in thousands):

	2012			2011			2010
Balance, beginning of period	$	20,961		$	2,845		$	—
Additions for tax positions related to the current year		1,246			6,501			2,176
Additions for tax positions related to prior periods		—			7,982			343
Reductions due to settlements with taxing authorities		(41	)		(185	)		—
		22,166			17,143			2,519
Interest and penalties		2,624			3,818			326
Balance, end of period	$	24,790		$	20,961		$	2,845

As of December 31, 2012, 2011 and 2010, the Company had $11.7 million, $10.9 million and $1.6 million of unrecognized federal and state tax benefits that if recognized would have impacted the effective tax rate. Unrecognized tax benefits related to state income tax contingencies that may decrease during the 12 months subsequent to December 31, 2012 as a result of the lapse in the statute of limitations total approximately $3.5 million.

Interest and penalties related to unrecognized tax benefits are included in the provision for income taxes in the consolidated statements of income. At December 31, 2012 and 2011, accrued interest and penalties included in the consolidated balance sheets, net of federal and state tax benefits, were $5.9 million and $3.8 million, respectively. Of these amounts, $2.1 million and $3.5 million of expense were recognized through income tax expense in 2012 and 2011, respectively. Such interest and penalties were not significant at December 31, 2010.

The Company and its subsidiaries file a consolidated federal income tax return as well as combined state income tax returns where combined filings are required. Income tax returns for the tax years ended December 31, 2012, 2011, 2010 and 2009 remain subject to examination in the U.S. Federal and various state tax jurisdictions.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

+ Details

Derivatives and Hedging Activities

12 Months Ended

Dec. 31, 2012

Derivatives and Hedging Activities [Abstract]

Derivatives and Hedging Activities

Note 15 Derivatives and Hedging Activities

The Company uses interest rate swaps to manage interest rate risk related to variable rate FHLB advances and certificates of deposit with maturities of one year, which expose the Company to variability in cash flows due to changes in interest rates. The Company enters into LIBOR-based interest rate swaps that are designated as cash flow hedges with the objective of limiting the variability of interest payment cash flows resulting from changes in the benchmark interest rate LIBOR. The effective portion of changes in the fair value of interest rate swaps designated as cash flow hedging instruments is reported in accumulated other comprehensive income ("AOCI") and subsequently reclassified into interest expense in the same period in which the related interest on the floating-rate debt obligations affects earnings.

The Company also enters into interest rate derivative contracts with certain of its borrowers to enable those borrowers to manage their exposure to interest rate fluctuations. To mitigate interest rate risk associated with these derivative contracts, the Company enters into offsetting derivative contract positions with financial institution counterparties. These interest rate derivative contracts are not designated as hedging instruments; therefore, changes in the fair value of these derivatives are recognized immediately in earnings. The impact on earnings related to changes in fair value of these derivatives for the years ended December 31, 2012, 2011 and 2010 was not material.

The Company may be exposed to credit risk in the event of non-performance by the counterparties to its interest rate derivative agreements. The Company assesses the credit risk of its financial institution counterparties by monitoring publicly available credit rating and financial information. The Company manages dealer credit risk by entering into interest rate derivatives only with primary and highly rated counterparties, the use of ISDA master agreements and counterparty limits. The agreements contain bilateral collateral arrangements with the amount of collateral to be posted generally governed by the settlement value of outstanding swaps. At December 31, 2012, the Company was in a liability position with respect to these agreements and was therefore not holding any collateral. The Company manages the risk of default by its borrower counterparties through its normal loan underwriting and credit monitoring policies and procedures. The Company does not currently anticipate any losses from failure of interest rate derivative counterparties to honor their obligations.

Some of the Company's ISDA master agreements with financial institution counterparties contain provisions that permit either counterparty to terminate the agreements and require settlement in the event that regulatory capital ratios fall below certain designated thresholds, upon the initiation of other defined regulatory actions or upon suspension or withdrawal of the Bank's credit rating. Currently, there are no circumstances that would trigger these provisions of the agreements. The fair value of derivative instruments containing these provisions that were in a liability position at December 31, 2012 was $54.0 million.

The following tables set forth certain information concerning the Company's interest rate contract derivative financial instruments and related hedged items at December 31, 2012 and December 31, 2011 (dollars in thousands):

	2012
				Weighted Average Remaining Life in Years
									Fair value
		Weighted Average Pay Rate	Weighted Average Receive Rate			Notional Amount		Balance Sheet Location	Fair value
	Hedged Item	Weighted Average Pay Rate	Weighted Average Receive Rate			Notional Amount		Balance Sheet Location	Asset		Liability
Derivatives designated as cash flow hedges:
Pay-fixed interest rate swaps	Variability of interest cash flows on certificates of deposit	3.11%	12-Month Libor		2.8	$	225,000	Other liabilities	$	—	$	(14,622	)
Purchased interest rate forward-starting swaps	Variability of interest cash flows on variable rate borrowings	3.75%	3-Month Libor		3.8		285,000	Other liabilities		—		(36,182	)
Derivatives not designated as hedges:
Pay-fixed interest rate swaps and caps		4.18%	Indexed to 1-month Libor		4.8		102,712	Other liabilities		—		(4,908	)
Pay-variable interest rate swaps and caps		Indexed to 1-month Libor	4.18%		4.8		102,712	Other assets		4,908		—
						$	715,424		$	4,908	$	(55,712	)

	2011
				Weighted Average Remaining Life in Years
									Fair value
		Weighted Average Pay Rate	Weighted Average Receive Rate			Notional Amount		Balance Sheet Location	Fair value
	Hedged Item	Weighted Average Pay Rate	Weighted Average Receive Rate			Notional Amount		Balance Sheet Location	Asset		Liability
Derivatives designated as cash flow hedges:
Pay-fixed interest rate swaps	Variability of interest cash flows on certificates of deposit	3.11%	12-Month Libor		3.9	$	225,000	Other liabilities	$	—	$	(15,854	)
Purchased interest rate forward-starting swaps	Variability of interest cash flows on variable rate borrowings	3.65%	3-Month Libor		4.4		405,000	Other liabilities		—		(47,593	)
Derivatives not designated as hedges:
Pay-fixed interest rate swaps		5.15%	Indexed to 1-month Libor		5.6		53,018	Other liabilities		—		(3,731	)
Pay-variable interest rate swaps		Indexed to 1-month Libor	5.15%		5.6		53,018	Other assets		3,731		—
						$	736,036		$	3,731	$	(67,178	)

The following table provides information about gains and losses related to interest rate contract derivative instruments designated as cash flow hedges for the years ended December 31, 2012, 2011 and 2010 (in thousands):

	2012			2011			2010
Amount of loss included in AOCI at end of period, net of tax	$	(29,623	)	$	(37,153	)	$	(23,931	)
Amount of loss reclassified from AOCI into interest expense during the period (effective portion)	$	(17,962	)	$	(18,982	)	$	(13,519	)
Amount of loss related to termination of cash flow hedges reclassified from AOCI into non-interest income during the period	$	(8,701	)	$	—		$	—
Amount of gain (loss) recognized in income during the period (ineffective portion)	$	—		$	426		$	(706	)

During the year ended December 31, 2012, a derivative position designated as a cash flow hedge with a notional amount of $120 million was discontinued and a loss of $8.7 million was reclassified from AOCI into earnings as a result of the discontinuance of the cash flow hedge and the early extinguishment of related variable rate debt. During the years ended December 31, 2011 and 2010, no derivative positions designated as cash flow hedges were discontinued and none of the gains and losses reported in AOCI were reclassified into earnings as a result of the discontinuance of cash flow hedges or because of the early extinguishment of debt. As of December 31, 2012, the amount expected to be reclassified from AOCI into income during the next twelve months was $14.5 million.

At December 31, 2012, investment securities available for sale with a carrying amount of $63.4 million and cash on deposit of $11.5 million were pledged as collateral for interest rate swaps. The amount of collateral required to be posted by the Company varies based on the settlement value of outstanding swaps, which approximates their carrying amount at December 31, 2012.

The Company enters into commitments to fund residential mortgage loans with the intention that these loans will subsequently be sold into the secondary market. A mortgage loan commitment binds the Company to lend funds to a potential borrower at a specified interest rate within a specified period of time, generally 30 to 90 days. These commitments are considered derivative instruments. The notional amount of outstanding mortgage loan commitment derivatives was $8.0 million and $8.4 million at December 31, 2012 and December 31, 2011, respectively. Outstanding derivative loan commitments expose the Company to the risk that the price of the loans arising from exercise of the commitments might decline from inception of the commitment to funding of the loan. To protect against the price risk inherent in derivative loan commitments, the Company utilizes "best efforts" forward loan sale commitments. Under a "best efforts" contract, the Company commits to deliver an individual mortgage loan to an investor if the loan to the underlying borrower closes. Generally, the price the investor will pay the Company for a loan is specified prior to the loan being funded. These commitments are considered derivative instruments once the underlying loans are funded. The notional amount of forward loan sale commitment derivatives was $2.1 million and $4.0 million at December 31, 2012 and December 31, 2011, respectively. The fair value of loan commitment and forward sale commitment derivatives was nominal at December 31, 2012 and December 31, 2011.

- Definition

The entire disclosure for the entity's entire derivative instruments and hedging activities. Describes an entity's risk management strategies, derivatives in hedging activities and non-hedging derivative instruments, the assets, obligations, liabilities, revenues and expenses arising therefrom, and the amounts of and methodologies and assumptions used in determining the amounts of such items.

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+ Details

Stockholders' Equity

12 Months Ended

Dec. 31, 2012

Stockholders' Equity [Abstract]

Stockholders' Equity

Note 16 Stockholders' Equity

In February, 2012, the Company created a series of 5,416,000 shares of preferred stock designated "Series A Nonvoting Convertible Preferred Stock", par value $0.01 per share. The preferred stock ranks pari passu with the Company's common stock with respect to the payment of dividends or distributions and has a liquidation preference of $0.01 per share. Subject to certain restrictions, each share of preferred stock is convertible into one share of common stock at the option of the holder or upon written request of the Company.

On February 2, 2011, the Company closed the initial public offering ("IPO") of 33,350,000 shares of its common stock at $27.00 per share. In the offering, the Company sold 4,000,000 shares and selling stockholders sold 29,350,000 shares. Proceeds received by the Company on the sale of the 4,000,000 shares amounted to $102.6 million, net of underwriting discounts. The Company incurred direct costs of the stock issuance of $4.0 million, which were charged to paid-in capital.

Effective January 10, 2011, the Board of Directors of BankUnited, Inc. (the "Board of Directors"), authorized a 10-for-1 split of the Company's outstanding common shares. Stockholders' equity has been retroactively adjusted to give effect to this stock split for all periods presented by reclassifying from paid-in capital to common stock the par value of the additional shares issued. All share and per share data have been retroactively restated for all periods presented to reflect this stock split.

In conjunction with the acquisition of Herald, the Company issued 1,834,160 warrants to purchase its common stock to certain former shareholders of Herald. The warrants expire in November, 2018. Each warrant is exercisable at an exercise price of $9.47, in exchange for which the holder is entitled to receive 0.0827 shares of BKU common stock and cash of $1.73.

Accumulated Other Comprehensive Income

Changes in AOCI for the years ended December 31, 2012, 2011 and 2010 are summarized as follows (in thousands):

	2012
	Before Tax			Tax Effect			Net of Tax
Unrealized gains on investment securities available for sale:
Net unrealized holding gain arising during the year	$	112,165		$	(43,272	)	$	68,893
Reclassification adjustment for net securities gains realized in income		(17,039	)		6,573			(10,466	)
Net change in unrealized gains on securities available for sale		95,126			(36,699	)		58,427
Unrealized losses on derivative instruments:
Net unrealized holding loss arising during the year		(14,405	)		5,557			(8,848	)
Reclassification adjustment for net losses realized in income		26,663			(10,285	)		16,378
Net change in unrealized losses on derivative instruments		12,258			(4,728	)		7,530
Other comprehensive income	$	107,384		$	(41,427	)	$	65,957

	2011
	Before Tax			Tax Effect			Net of Tax
Unrealized gains on investment securities available for sale:
Net unrealized holding loss arising during the year	$	(44	)	$	17		$	(27	)
Reclassification adjustment for net securities gains realized in income		(1,136	)		438			(698	)
Net change in unrealized gains on securities available for sale		(1,180	)		455			(725	)
Unrealized losses on derivative instruments:
Net unrealized holding loss arising during the year		(40,507	)		15,625			(24,882	)
Reclassification adjustment for net losses realized in income		18,982			(7,322	)		11,660
Net change in unrealized losses on derivative instruments		(21,525	)		8,303			(13,222	)
Other comprehensive loss	$	(22,705	)	$	8,758		$	(13,947	)

	2010
	Before Tax			Tax Effect			Net of Tax
Unrealized gains on investment securities available for sale:
Net unrealized holding gains arising during the year	$	43,529		$	(16,791	)	$	26,738
Reclassification adjustment for net securities losses realized in income		998			(385	)		613
Net change in unrealized gains on securities available for sale		44,527			(17,176	)		27,351
Unrealized losses on derivative instruments:
Net unrealized holding loss arising during the year		(50,376	)		19,433			(30,943	)
Reclassification adjustment for net losses realized in income		13,519			(5,215	)		8,304
Net change in unrealized losses on derivative instruments		(36,857	)		14,218			(22,639	)
Other comprehensive gain	$	7,670		$	(2,958	)	$	4,712

The categories of other comprehensive income for the years ended December 31, 2012, 2011 and 2010 are presented below (in thousands):

	Unrealized Gains on Investment Securities Available for Sale			Unrealized Losses on Derivative Instruments			Total
Balance, December 31, 2009	$	28,546		$	(1,292	)	$	27,254
Other comprehensive income		27,351			(22,639	)		4,712
Balance, December 31, 2010		55,897			(23,931	)		31,966
Other comprehensive income		(725	)		(13,222	)		(13,947	)
Balance, December 31, 2011		55,172			(37,153	)		18,019
Other comprehensive income		58,427			7,530			65,957
Balance, December 31, 2012	$	113,599		$	(29,623	)	$	83,976

- Definition

The entire disclosure for shareholders' equity, comprised of portions attributable to the parent entity and noncontrolling interest, if any, including other comprehensive income (as applicable). Including, but not limited to: (1) balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings; (2) accumulated balance for each classification of other comprehensive income and total amount of comprehensive income; (3) amount and nature of changes in separate accounts, including the number of shares authorized and outstanding, number of shares issued upon exercise and conversion, and for other comprehensive income, the adjustments for reclassifications to net income; (4) rights and privileges of each class of stock authorized; (5) basis of treasury stock, if other than cost, and amounts paid and accounting treatment for treasury stock purchased significantly in excess of market; (6) dividends paid or payable per share and in the aggregate for each class of stock for each period presented; (7) dividend restrictions and accumulated preferred dividends in arrears (in aggregate and per share amount); (8) retained earnings appropriations or restrictions, such as dividend restrictions; (9) impact of change in accounting principle, initial adoption of new accounting principle and correction of an error in previously issued financial statements; (10) shares held in trust for Employee Stock Ownership Plan (ESOP); (11) deferred compensation related to issuance of capital stock; (12) note received for issuance of stock; (13) unamortized discount on shares; (14) description, terms, and number of warrants or rights outstanding; (15) shares under subscription and subscription receivables, effective date of new retained earnings after quasi-reorganization and deficit eliminated by quasi-reorganization and, for a period of at least ten years after the effective date, the point in time from which the new retained dates; and (16) retroactive effective of subsequent change in capital structure.

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-Glossary Preferred Stock
-URI http://asc.fasb.org/extlink&oid=6521494

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21564-112644

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 43
-Section B
-Paragraph 7, 11A
-Chapter 1
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 12
-Paragraph 10
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 16: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 5
-Paragraph 15
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 17: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph d
-Article 4

Reference 18: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 29, 30, 31
-Article 5

Reference 19: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 4
-Section E

Reference 20: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Article 4

Reference 21: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 4
-Section C

Reference 22: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 129
-Paragraph 2, 3, 4, 5, 6, 7, 8
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 23: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Article 3

+ Details

Equity Based Compensation and Other Benefit Plans

12 Months Ended

Dec. 31, 2012

Equity Based Compensation [Abstract]

Equity Based Compensation

Note 17 Equity Based Compensation and Other Benefit Plans

Description of Equity Based Compensation Plans

Pursuant to the terms of the BankUnited, Inc. 2009 Stock Option Plan (the "2009 Plan"), the Company's Board of Directors may grant up to 2,312,500 non-qualified stock options to key employees of the Company and its affiliates. Stock options may be granted with an exercise price equal to or greater than the stock's fair value at the date of grant. The terms and conditions applicable to options granted under the 2009 Plan are determined by the Company's Board of Directors or a committee thereof, provided however, that each stock option shall expire on the tenth anniversary of the date of the grant, unless it is earlier exercised or forfeited. Options granted to date under the 2009 Plan vest over a period of three years. Shares of common stock delivered under the 2009 Plan may be authorized but unsold common stock or previously issued common stock reacquired by the Company. Vesting of stock options may be accelerated in the event of a change in control, as defined. The Company does not intend to issue any new awards under the 2009 Plan.

In connection with the IPO, the Company adopted the BankUnited 2010 Omnibus Equity Incentive Plan (the "2010 Plan"). The 2010 Plan is administered by the Board of Directors or a committee thereof and provides for the grant of non-qualified stock options, share appreciation rights ("SARs"), restricted shares, deferred shares, performance shares, unrestricted shares and other share-based awards to selected employees, directors or independent contractors of the Company and its affiliates. The number of shares of common stock authorized for award under the 2010 Plan is 7,500,000, of which 1,172,566 shares remain available for issuance as of December 31, 2012. Shares of common stock delivered under the plan may consist of authorized but unissued shares or previously issued shares reacquired by the Company. The term of a share option or SAR issued under the plan may not exceed ten years from the date of grant and the exercise price may not be less than the fair market value of the Company's common stock at the date of grant. Unvested awards generally become fully vested in the event of a change in control, as defined.

At the time of acquisition by BankUnited, Inc., Herald had an existing stock option plan, the Heritage Bank, N.A. 2008 Stock Incentive Plan (the "Herald Plan"). Replacement options issued to employees and directors of Herald in conjunction with the acquisition were issued under the Herald Plan. No further awards are available for issuance under the Herald Plan.

Compensation Expense Related to Equity Based Awards

The following table summarizes compensation cost related to equity based awards for the years ended December 31, 2012, 2011 and 2010 (in thousands):

	2012			2011			2010
Compensation cost of equity based awards:
Unvested and restricted share awards	$	7,389		$	2,069		$	—
Option awards		2,671			1,707			1,301
Performance share awards		507			—			—
PIUs		—			110,398			36,170
Instruments issued in exchange for PIUs		13,235			30,614			—
Total compensation cost of equity based awards		23,802			144,788			37,471
Related tax benefits		(4,887	)		(3,767	)		(502	)
Compensation cost of equity based awards, net of tax	$	18,915		$	141,021		$	36,969

The following table summarizes total unrecognized compensation cost and the weighted average remaining period over which compensation cost will be recognized for share and option awards outstanding at December 31, 2012:

		Unrecognized Compensation Cost			Weighted Average Remaining Period
Share awards		$	22,211			2.26
Option awards		$	2,138			1.21

Share Awards

Unvested share awards

A summary of activity related to unvested share awards granted under the 2010 Plan for the years ended December 31, 2012 and 2011 follows:

			Weighted Average Grant Date Fair Value
*Unvested share awards outstanding, December 31, 2010*	—		$	—
*Granted*	*706,230*			*24.58*
*Issued in exchange for PIUs*	*1,931,745*			*27.00*
*Vested*	*(965,873*	)		*27.00*
*Canceled or forfeited*	*(8,280*	)		*28.05*
*Unvested share awards outstanding, December 31, 2011*	*1,663,822*			*25.97*
*Granted*	*608,714*			*23.42*
*Vested*	*(1,179,118*	)		*26.58*
*Canceled or forfeited*	*(90,629*	)		*24.18*
*Unvested share awards outstanding, December 31, 2012*	*1,002,789*		$	*23.86*

No unvested share awards were granted during the year ended December 31, 2010. Unvested share awards, other than those issued in exchange for PIUs, were valued at the closing price of the Company's common stock on the date of grant, ranging from $23.08 to $25.20 for the year ended December 31, 2012 and $21.74 to $28.05 for the year ended December 31, 2011. Unvested share awards issued in exchange for PIUs were valued at the IPO price of $27 per share.

The aggregate grant date fair value of shares vested during the years ended December 31, 2012 and 2011 was $31.3 million and $26.0 million respectively. Substantially all of the shares vest in equal annual installments over a period of three years from the date of grant. Shares issued in exchange for PIUs retained the vesting provisions of the time-based PIUs for which they were exchanged and fully vested in 2012. Unvested shares participate in dividends declared on the Company's common stock on a one-for-one basis.

Restricted share awards

In 2012, the Company granted shares of restricted stock under the 2010 Plan to certain of its officers. The restricted shares vest on varying schedules through December 31, 2014 and embody post-vesting transfer restrictions through the first anniversary of each vesting date. Restricted share activity for the year ended December 31, 2012 is presented below:

			Weighted Average Grant Date Fair Value
*Restricted share awards outstanding, December 31, 2011*	—		$	—
*Granted*	*276,429*			*22.27*
*Vested*	*(89,322*	)		*22.28*
*Restricted share awards outstanding, December 31, 2012*	*187,107*		$	*22.27*

Restricted shares were valued at the closing price of the Company's common stock at the date of grant, less a discount for lack of marketability ("DLOM") related to post-vesting transferability restrictions. The model used to calculate the DLOM first determines an estimated volatility based on historical and implied volatility of the Company's common stock and then, utilizing the estimated volatility, calculates the DLOM using both the "protective put method" and the "Asian put method." Discounts applied in valuing restricted shares granted during 2012 ranged from 7.10% to 11.55%. The aggregate fair value of restricted shares granted was $6.2 million, net of a $0.8 million DLOM. The restricted shares participate in dividends declared on the Company's common stock on a one-for-one basis.

Performance share awards

Certain of the Company's executive officers are eligible to receive performance share awards at the end of each 12 month performance period ending on June 30. The first annual performance period will end on June 30, 2013. The dollar value of share awards to be granted is based on the achievement of certain performance criteria pre-established by the Company's Compensation Committee. The awards vest over varying schedules of up to three years, with the first tranche of awards vesting on June 30, 2013. For the annual performance period ending June 30, 2013, the maximum aggregate value of performance shares that may be granted is $2.0 million. The number of performance shares to be awarded is variable; therefore, these awards are classified as liability instruments in the Company's consolidated balance sheet. As of December 31, 2012, a total liability of $507.5 thousand related to performance share awards was reflected in the consolidated balance sheet based on management's assessment of the probability that the defined performance criteria will be achieved and the vesting terms of the awards to be granted.

Option Awards

A summary of activity related to stock option awards for the years ended December 31, 2012, 2011 and 2010 follows:

			Weighted Average Exercise Price
*Option awards outstanding, December 31, 2009*	*384,680*		$	*11.32*
*Granted*	*647,020*			*20.01*
*Canceled or forfeited*	*(49,990*	)		*11.58*
*Option awards outstanding, December 31, 2010*	*981,710*			*17.04*
*Granted*	*300,000*			*22.31*
*Option awards issued in exchange for PIUs*	*4,534,970*			*27.00*
*Exercised*	*(31,029*	)		*10.48*
*Canceled or forfeited*	*(47,529*	)		*19.55*
*Option awards outstanding, December 31, 2011*	*5,738,122*			*25.20*
*Replacement options issued in conjunction with the acquisition of Herald*	*256,028*			*31.32*
*Exercised*	*(251,904*	)		*14.35*
*Canceled or forfeited*	*(44,242*	)		*34.31*
*Option awards outstanding, December 31, 2012*	*5,698,004*		$	*25.89*
*Exercisable at December 31, 2012*	*5,290,177*		$	*26.25*

The intrinsic value of options exercised during the years ended December 31, 2012 and 2011 was $2.6 million and $369.7 thousand, respectively.

The grant-date fair value of option awards granted during the years ended December 31, 2012, 2011 and 2010 was determined using a Black-Scholes option pricing model incorporating the following weighted average assumptions:

	*2012*			*2011*						*2010*
	Options Granted			Options Granted			Exchanged for PIUs			Options Granted
*Expected volatility*		*35.97*	%		*42.85*	%		*45.00*	%		*35.92*	%
*Expected dividend yield*		*2.95*	%		*2.51*	%		*2.07*	%		*3.06*	%
*Expected term in years*		*1.7*			*6.0*			*5.1*			*8.4*
*Risk-free interest rate*		*0.27*	%		*1.07*	%		*1.98*	%		*2.78*	%
*Weighted average grant date fair value*	$	*4.70*		$	*7.19*		$	*9.42*		$	*6.49*

Prior to the IPO, the Company's common stock was not traded on an exchange. Expected volatility for options granted prior to the IPO was based on the volatility of comparable peer banks. Due to limited trading history in the Company's common stock, expected volatility for options granted subsequent to the IPO was estimated using both the volatility of the Company's common stock since it began trading and the volatility of peer companies. The Company has limited exercise history related to stock option awards. For options granted prior to November, 2010 the expected life was assumed to be equal to the contractual term of the options. For options granted after November, 2010, the simplified method provided for in Staff Accounting Bulletin 14 was used to estimate the expected term. The change in the expected life assumption was based primarily on the increased probability of completion of the IPO.

Additional information about options outstanding and exercisable at December 31, 2012 is presented in the following table:

	*Outstanding Options*						*Exercisable Options*
*Range of Exercise Prices*	Number of Options		Weighted Average Remaining Contractual Term (in years)		Aggregate Intrinsic Value (in thousands)		Number of Options		Weighted Average Remaining Contractual Term (in years)		Aggregate Intrinsic Value (in thousands)
*$10.00 - $13.39*		*143,027*		*6.74*	$	*1,935*		*143,027*		*6.74*	$	*1,935*
*$15.94 - $19.97*		*414,762*		*7.53*		*2,715*		*292,630*		*7.61*		*1,981*
*$21.36 - $22.31*		*540,965*		*8.49*		*1,173*		*255,270*		*8.32*		*558*
*$27*		*4,534,970*		*8.09*		—		*4,534,970*		*8.09*		—
*$30.92*		*2,353*		*6.90*		—		*2,353*		*6.90*		—
*$63.74*		*61,927*		*5.92*		—		*61,927*		*5.92*		—
		*5,698,004*		*8.03*	$	*5,823*		*5,290,177*		*8.01*	$	*4,474*

Profits Interests Units

In conjunction with the IPO, the PIUs outstanding were exchanged for a combination of vested and unvested shares of the Company's common stock and vested and unvested stock options. The unvested shares and vested stock options participate in dividends declared on the Company's common stock on a one-for-one basis. The unvested stock options participate on a one-for-one basis in dividends declared on common stock until they vest. In the first quarter of 2011 in conjunction with the IPO, the Company recorded approximately $110.4 million in compensation expense related to the exchange and vesting of PIUs. This expense, which was not deductible for tax purposes, resulted in an offsetting increase in paid-in capital.

Deferred Compensation Plan

The Company has a non-qualified deferred compensation plan (the "Deferred Compensation Plan") for a select group of highly compensated employees whereby a participant, upon election, may defer a portion of eligible compensation. The Deferred Compensation Plan provides for Company contributions equal to 100% of the first 1% plus 70% of the next 5% of eligible compensation deferred. The Company credits each participant's account at an annual interest rate determined by the Company's Compensation Committee. The Company accrued interest on the deferred obligation at an annual rate of 6% for the years ended December 31, 2012, 2011 and 2010. A participant's elective deferrals and interest thereon are at all times 100% vested. Company contributions and interest thereon will become 100% vested upon the earlier of a change in control, as defined, or the participant's death, disability, attainment of normal retirement age or the completion of two years of service. Participant deferrals and any associated earnings will be paid upon separation from service or the specified distribution year elected. The specified distribution year can be no earlier than the third calendar year after the calendar year in which the participant deferrals and or Company contributions are made. A participant may elect to be paid in a lump sum or in five, ten or fifteen annual installments. Deferred compensation expense for this plan was $312.3 thousand, $216.7 thousand and $191.6 thousand for the years ended December 31, 2012, 2011 and 2010, respectively.

BankUnited 401(k) Plan

The Company sponsors the BankUnited 401(k) Plan, a tax-qualified, deferred compensation plan (the "401(k) Plan"). Under the terms of the 401(k) Plan, eligible employees may contribute a portion of compensation not exceeding the limits set by law. Employees are eligible to participate in the plan after one month of service. The 401(k) Plan allows a matching employer contribution equal to 100% of elective deferrals that do not exceed 1% of compensation, plus 70% of elective deferrals that exceed 1% but are less than 6% of compensation. Matching contributions are fully vested after two years of service. For the years ended December 31, 2012, 2011 and 2010, BankUnited made matching contributions to the 401(k) Plan of approximately $3.6 million, $3.0 million and $2.1 million, respectively.

Warrant Issued to the FDIC

12 Months Ended

Dec. 31, 2012

Warrant Issued to the FDIC [Abstract]

Warrant Issued to the FDIC

Note 18 Warrant Issued to the FDIC

In connection with the FSB Acquisition, BUFH issued a warrant to the FDIC. The warrant had an initial contractual term of ten years and was exercisable for a sixty day period beginning on the tenth day after the consummation of a qualifying IPO or exit event as defined in the warrant agreement. The warrant entitled the FDIC to acquire a number of common shares in the Company, or the entity acquiring BUFH or the Company, determined by applying a formula defined in the warrant agreement. After becoming exercisable, the warrant was redeemable for cash by the Company or BUFH at a redemption price equal to the warrant value, as defined.

In October 2010, the Company and the FDIC agreed to amend the warrant to guarantee a minimum value to the FDIC of $25.0 million. The Company recognized expense of $21.8 million related to the increase in value of this instrument for the year ended December 31, 2010. The Company settled the warrant for $25.0 million in cash in February, 2011.

Regulatory Requirements and Restrictions

12 Months Ended

Dec. 31, 2012

Regulatory Requirements and Restrictions [Abstract]

Regulatory Requirements and Restrictions

Note 19 Regulatory Requirements and Restrictions

The Company and its banking subsidiaries are subject to various regulatory capital requirements administered by Federal banking agencies. Failure to meet minimum capital requirements can initiate certain mandatory—and possibly additional discretionary—actions by regulators that, if undertaken, could have a direct material effect on the Company's financial statements. Under capital adequacy guidelines and the regulatory framework for prompt corrective action, the Company and its banking subsidiaries must meet specific capital guidelines that involve quantitative measures of assets, liabilities and certain off-balance-sheet items calculated pursuant to regulation. The capital amounts and classification also are subject to qualitative judgments by the regulators about components, risk weightings and other factors. Banking regulations identify five capital categories for insured depository institutions: well-capitalized, adequately capitalized, undercapitalized, significantly undercapitalized and critically undercapitalized. As of December 31, 2012 and 2011, all capital ratios of the Company and its banking subsidiaries exceeded the "well capitalized" levels under the regulatory framework for prompt corrective action. Quantitative measures established by regulation to ensure capital adequacy require the Company and its banking subsidiaries to maintain minimum amounts and ratios of total and Tier 1 capital (as defined in the regulations) to risk-weighted assets (as defined), and of Tier 1 capital to average tangible assets (leverage ratio).

The following tables provide information regarding regulatory capital for the Company and its banking subsidiaries as of December 31, 2012 and 2011 (dollars in thousands):

	2012
	Actual					Required to be Considered Well Capitalized						Required to be Considered Adequately Capitalized
	Amount		Ratio			Amount			Ratio			Amount		Ratio
BankUnited, Inc.:
Tier 1 leverage	$	1,646,120		13.16	%		N/A	(1)		N/A	(1)	$	500,402		4.00	%
Tier 1 risk-based capital	$	1,646,120		33.60	%	$	293,952			6.00	%	$	195,968		4.00	%
Total risk based capital	$	1,708,907		34.88	%	$	489,920			10.00	%	$	391,936		8.00	%
BankUnited:
Tier 1 leverage	$	1,304,980		11.01	%	$	592,836			5.00	%	$	474,269		4.00	%
Tier 1 risk-based capital	$	1,304,980		29.12	%	$	268,903			6.00	%	$	179,269		4.00	%
Total risk based capital	$	1,361,736		30.38	%	$	448,173			10.00	%	$	358,538		8.00	%
Herald:
Tier 1 leverage	$	91,249		18.78	%	$	24,294			5.00	%	$	19,435		4.00	%
Tier 1 risk-based capital	$	91,249		31.67	%	$	17,287			6.00	%	$	11,525		4.00	%
Total risk based capital	$	92,998		32.28	%	$	28,810			10.00	%	$	23,048		8.00	%

	2011
	Actual					Required to be Considered Well Capitalized						Required to be Considered Adequately Capitalized
	Amount		Ratio			Amount			Ratio			Amount		Ratio
BankUnited, Inc.:
Tier 1 leverage	$	1,448,592		13.06	%		N/A	(1)		N/A	(1)	$	443,673		4.00	%
Tier 1 risk-based capital	$	1,448,592		41.62	%	$	208,837			6.00	%	$	139,225		4.00	%
Total risk based capital	$	1,492,939		42.89	%	$	348,062			10.00	%	$	278,450		8.00	%
BankUnited:
Tier 1 leverage	$	1,182,647		10.77	%	$	549,047			5.00	%	$	439,238		4.00	%
Tier 1 risk-based capital	$	1,182,647		34.59	%	$	205,166			6.00	%	$	136,778		4.00	%
Total risk based capital	$	1,226,299		35.86	%	$	341,944			10.00	%	$	273,555		8.00	%

__________________________

(1)	There is no Tier 1 leverage ratio component in the definition of a well capitalized bank holding company.

For purposes of risk based capital computations, the FDIC Indemnification asset and the covered assets are risk-weighted at 20% due to the conditional guarantee represented by the Loss Sharing Agreements.

BankUnited and Herald are required by the Board of Governors of the Federal Reserve System to maintain reserve balances in the form of vault cash or deposits with the Federal Reserve Bank. At December 31, 2012, the reserve requirements for BankUnited and Herald were $25.8 million and $4.9 million, respectively.

BankUnited is subject to various regulatory restrictions relating to the payment of dividends, including requirements to maintain capital at or above certain minimums, and to remain "well-capitalized" under the prompt corrective action regulations. The Company does not expect that any of these laws, regulations or policies will materially affect the ability of BankUnited to pay dividends.

Fair Value Measurements

12 Months Ended

Dec. 31, 2012

Fair Value Measurements [Abstract]

Fair Value Measurements

Note 20 Fair Value Measurements

Assets and liabilities measured at fair value on a recurring basis

Following is a description of the methodologies used to estimate the fair values of assets and liabilities measured at fair value on a recurring basis and the level within the fair value hierarchy in which those measurements are typically classified.

Investment securities available for sale—Fair value measurements are based on quoted prices in active markets when available; these measurements are classified within level 1 of the fair value hierarchy. These securities typically include U.S. Treasury securities, certain preferred stocks and mutual funds. If quoted prices in active markets are not available, fair values are estimated using quoted prices of securities with similar characteristics, quoted prices of identical securities in less active markets, discounted cash flow techniques, or matrix pricing models. Investment securities available for sale that are generally classified within level 2 of the fair value hierarchy include U.S. Government agency debentures, U.S. Government agency and sponsored enterprise mortgage-backed securities, preferred stock investments for which level 1 valuations are not available, corporate debt securities, non-mortgage asset-backed securities, certain private label mortgage-backed securities, Re-Remics, private label commercial mortgage-backed securities, collateralized loan obligations, state and municipal obligations and U.S. Small Business Administration securities. Pricing of these securities is generally primarily spread driven. Observable inputs that may impact the valuation of these securities include benchmark yield curves, credit spreads, reported trades, dealer quotes, bids, issuer spreads, current rating, historical constant prepayment rates, historical voluntary prepayment rates, structural and waterfall features of individual securities, published collateral data, and for certain securities, historical constant default rates and default severities. Investment securities available for sale generally classified within level 3 of the fair value hierarchy include certain private label mortgage-backed securities and trust preferred securities. The Company typically values these securities using internally developed or third-party proprietary pricing models, primarily discounted cash flow valuation techniques, which incorporate both observable and unobservable inputs. Unobservable inputs that may impact the valuation of these securities include risk adjusted discount rates, projected prepayment rates, projected default rates and projected loss severity.

Derivative financial instruments—Interest rate swaps are predominantly traded in over-the-counter markets and, as such, values are determined using widely accepted discounted cash flow modeling techniques. These discounted cash flow models use projections of future cash payments and receipts that are discounted at mid-market rates. Observable inputs that may impact the valuation of these instruments include LIBOR swap rates, LIBOR forward yield curves and counterparty credit risk spreads. These fair value measurements are generally classified within level 2 of the fair value hierarchy. Loan commitment derivatives are priced based on a bid pricing convention adjusted based on the Company's historical fallout rates. Fallout rates are a significant unobservable input; therefore, these fair value measurements are classified within level 3 of the fair value hierarchy. The fair value of loan commitment derivatives is nominal.

The following tables present assets and liabilities measured at fair value on a recurring basis as of December 31, 2012 and December 31, 2011 (in thousands):

	2012
	Level 1		Level 2		Level 3		Total
Investment securities available for sale:
U.S. Treasury and Government agency securities	$	20,141	$	15,013	$	—	$	35,154
U.S. Government agency and sponsored enterprise residential mortgage-backed securities		—		1,584,523		—		1,584,523
U.S. Government agency and sponsored enterprise commercial mortgage-backed securities		—		60,416		—		60,416
Re-Remics		—		585,042		—		585,042
Private label residential mortgage-backed securities and CMOs		—		205,027		243,058		448,085
Private label commercial mortgage-backed securities		—		433,092		—		433,092
Collateralized loan obligations		—		253,188		—		253,188
Non-mortgage asset-backed securities		—		241,346		—		241,346
Mutual funds and preferred stocks		149,279		374		—		149,653
State and municipal obligations		—		25,353		—		25,353
Small Business Administration securities		—		339,610		—		339,610
Other debt securities		—		12,777		4,173		16,950
Derivative assets		—		4,908		—		4,908
Total assets at fair value	$	169,420	$	3,760,669	$	247,231	$	4,177,320
Derivative liabilities		—		55,712		29		55,741
Total liabilities at fair value	$	—	$	55,712	$	29	$	55,741

	2011
	Level 1		Level 2		Level 3		Total
Investment Securities Available for Sale:
U.S. Government agency and sponsored enterprise residential mortgage-backed securities	$	—	$	1,985,713	$	—	$	1,985,713
Re-Remics		—		546,310		—		546,310
Private label residential mortgage-backed securities and CMO's		—		—		387,687		387,687
Private label commercial mortgage-backed securities		—		262,562		—		262,562
Non-mortgage asset-backed securities		—		331,015		79,870		410,885
Mutual funds and preferred stocks		253,778		39		—		253,817
State and municipal obligations		—		25,270		—		25,270
Small Business Administration securities		—		303,677		—		303,677
Other debt securities		—		2,897		3,159		6,056
Derivative assets		—		3,731		—		3,731
Total assets at fair value	$	253,778	$	3,461,214	$	470,716	$	4,185,708
Derivative liabilities		—		67,178		—		67,178
Total liabilities at fair value	$	—	$	67,178	$	—	$	67,178

During the year ended December 31, 2012, certain non-covered private label residential mortgage-backed securities and certain non-mortgage asset-backed securities with an aggregate fair value of $271.3 million were transferred from level 3 to level 2 of the fair value hierarchy. Activity in the market for these securities had increased such that unobservable inputs were no longer significant to the valuation process.

During the year ended December 31, 2011, financial institution preferred stocks with a fair value of $200.1 million were transferred from level 2 to level 1 of the fair value hierarchy. Activity in the market for these securities had increased, enabling management to obtain quoted prices in a market considered to be active for identical securities on the measurement date. Non-mortgage asset-backed securities with a fair value of $64.5 million were transferred from level 2 to level 3 of the fair value hierarchy due to an increase in the significance of unobservable inputs to the valuation of the securities transferred. Re-Remics, private label commercial mortgage-backed securities, and non-mortgage asset-backed securities with a fair value of $780 million were transferred from level 3 to level 2 of the fair value hierarchy due to an increase in the level of market activity for these securities such that unobservable inputs were no longer considered significant to the valuation process.

The following tables reconcile changes in the fair value of assets and liabilities measured at fair value on a recurring basis and classified in level 3 of the fair value hierarchy for the years ended December 31, 2012, 2011 and 2010 (in thousands):

	2012
	Private Label Residential Mortgage-Backed Securities			Non-Mortgage Asset-Backed Securities			Other Debt Securities			Derivatives
Balance at beginning of period	$	387,687		$	79,870		$	3,159		$	—
Gains for the period included in:
Net income		—			—			—			29
Other comprehensive income		16,629			1,482			1,234			—
Purchases or issuances		167,300			—			—			—
Sales		—			—			—			—
Settlements		(123,531	)		(15,056	)		(220	)		—
Transfers into level 3		—			—			—			—
Transfers out of level 3		(205,027	)		(66,296	)		—			—
Balance at end of period	$	243,058		$	—		$	4,173		$	29

	2011
	Re-Remics			Private Label Residential Mortgage- Backed Securities			Private Label Commercial Mortgage- Backed Securities			Non-Mortgage Asset-Backed Securities			Other Debt Securities			FDIC Warrant			PIU Liability			Derivatives
Balance, beginning of period	$	612,631		$	382,920		$	—		$	130,610		$	3,943		$	(25,000	)	$	(44,964	)	$	(78	)
Gains (losses) for the period included in:
Net income		—			—			—			—			—			—			—			78
Other comprehensive income		(9,949	)		(18,135	)		6,033			(3,256	)		(771	)		—			—			—
Purchases or issuances		—			93,594			178,370			140,922			—			—			—			—
Sales		—			—			—			(14,978	)		—			—			—			—
Settlements		(144,270	)		(70,692	)		(20,685	)		(80,160	)		(13	)		25,000			44,964			—
Transfers into level 3		—			—			—			64,533			—			—			—			—
Transfers out of level 3		(458,412	)		—			(163,718	)		(157,801	)		—			—			—			—
Balance, end of period	$	—		$	387,687		$	—		$	79,870		$	3,159		$	—		$	—		$	—

	2010
	Re-Remics			Private Label Residential Mortgage- Backed Securities			Non-Mortgage Asset-Backed Securities			Other Debt Securities			FDIC Warrant			PIU Liability			Derivatives
Balance, beginning of period	$	475,003		$	366,508		$	30,000		$	3,528		$	(3,168	)	$	(8,793	)	$	—
Gains (losses) for the period included in:
Net income		—			—			—			—			(21,832	)		(36,171	)		(78	)
Other comprehensive income		16,677			16,081			375			634			—			—			—
Purchases or issuances		325,543			80,566			106,946			—			—			—			—
Sales		(50,591	)		—			—			—			—			—			—
Settlements		(154,001	)		(80,235	)		(6,711	)		(219	)								—
Transfers into level 3		—			—			—			—			—			—			—
Transfers out of level 3		—			—			—			—			—			—			—
Balance, end of period	$	612,631		$	382,920		$	130,610		$	3,943		$	(25,000	)	$	(44,964	)	$	(78	)

Changes in the fair value of derivatives are included in the consolidated statement of income line item "Other non-interest expense."

The following table provides information about the valuation techniques and unobservable inputs used in the valuation of financial instruments falling within level 3 of the fair value hierarchy as of December 31, 2012 (dollars in thousands):

	Fair Value at December 31, 2012		Valuation Technique	Unobservable Input	Range (Weighted Average)
Private label residential	$	201,821	Discounted cash flow	Voluntary prepayment rate	1.98% - 31.15% (8.64%)
mortgage-backed				Probability of default	0.00% - 32.49% (7.89%)
securities and CMO's—				Loss severity	0.00% - 70.00% (8.51%)
Covered
Private label residential	$	41,237	Discounted cash flow	Voluntary prepayment rate	6.32% - 37.10% (12.43%)
mortgage-backed				Probability of default	0.00% - 4.98% (1.80%)
securities and CMO's—				Loss severity	0.00% - 9.74% (1.67%)
Non-covered

The significant unobservable inputs impacting the fair value measurement of private label residential mortgage-backed securities include voluntary prepayment rates, probability of default and loss severity given default. Generally, significant increases in any of those inputs would result in a lower fair value measurement. Alternatively, decreases in any of those inputs would result in a higher fair value measurement. The fair value measurements of those securities with higher levels of subordination will be less sensitive to changes in these unobservable inputs, while securities with lower levels of subordination will show a higher degree of sensitivity to changes in these unobservable inputs. Generally, a change in the assumption used for probability of default is accompanied by a directionally similar change in the assumption used for loss severity given default and a directionally opposite change in the assumption used for voluntary prepayment rate.

Non-covered private label residential mortgage-backed securities for which fair value measurements are classified in level 3 of the fair value hierarchy at December 31, 2012 had an aggregate fair value of $41.2 million. These securities consisted of senior tranches issued from 2003 to 2004 collateralized by prime fixed rate and hybrid 1-4 single family residential mortgages originated from 2002 to 2004. These securities have coupons ranging from 2.7% to 5.5%, ratings ranging from Baa1 to AA+ and current subordination levels ranging from 7.2% to 10.9%.

The covered securities for which fair value measurements are categorized in level 3 of the fair value hierarchy at December 31, 2012 consisted of pooled trust preferred securities with a fair value of $4.2 million and private label residential mortgage-backed securities with a fair value of $201.8 million. The trust preferred securities are not material to the Company's financial statements. The private label mortgage-backed securities were acquired in the FSB Acquisition and vary significantly with respect to seniority, subordination, collateral type and collateral performance; however, because of the Loss Sharing Agreements, the Company has minimal risk with respect to fluctuations in the value of these securities.

The Company uses third-party pricing services in determining fair value measurements for investment securities that are categorized in level 3 of the fair value hierarchy. To obtain an understanding of the methodologies and assumptions used, management reviews written documentation provided by the pricing services, conducts interviews with valuation desk personnel, performs on-site walkthroughs and reviews model results and detailed assumptions used to value selected securities as considered necessary. Management has established a robust price challenge process that includes a review by the treasury front office of all prices provided on a monthly basis. Any price evidencing unexpected month over month fluctuations or deviations from expectations is challenged. If considered necessary to resolve any discrepancies, a price will be obtained from an additional independent valuation source. The Company does not typically adjust the prices provided, other than through this established challenge process. The results of price challenges are subject to review by executive management. The Company has also established a quarterly process whereby prices provided by our primary pricing service for a sample of securities are validated. When there are price discrepancies, the final determination of fair value is based on careful consideration of the assumptions and inputs employed by each of the pricing sources.

Assets and liabilities measured at fair value on a non-recurring basis

Following is a description of the methodologies used to estimate the fair values of assets and liabilities measured at fair value on a non-recurring basis, and the level within the fair value hierarchy in which those measurements are typically classified.

Impaired loans and OREO—The carrying amount of collateral dependent impaired loans is typically based on the fair value of the underlying collateral, which may be real estate or other business assets, less estimated costs to sell. The carrying value of OREO is initially measured based on the fair value of the real estate acquired in foreclosure and subsequently adjusted to the lower of cost or estimated fair value, less estimated cost to sell. Fair values of real estate collateral are typically based on real estate appraisals which utilize market and income approaches to valuation incorporating both observable and unobservable inputs. When current appraisals are not available, the Company may use brokers' price opinions, home price indices or other available information about changes in real estate market conditions to adjust the latest appraised value available. These adjustments to appraised values may be subjective and involve significant management judgment. The fair value of collateral consisting of other business assets is generally based on appraisals that use market approaches to valuation incorporating primarily unobservable inputs. Fair value measurements related to collateral dependent impaired loans and OREO are classified within level 3 of the fair value hierarchy.

The following tables present assets for which nonrecurring changes in fair value have been recorded for the years ended December 31, 2012, 2011 and 2010 (in thousands):

	2012
	Level 1		Level 2		Level 3		Total		Gains (Losses) from Fair Value Changes
Other real estate owned	$	—	$	—	$	76,022	$	76,022	$	(9,926	)
Impaired loans	$	—	$	—	$	5,956	$	5,956	$	(1,600	)

	2011
	Level 1		Level 2		Level 3		Total		Gains (Losses) from Fair Value Changes
Other real estate owned	$	—	$	—	$	123,737	$	123,737	$	(24,569	)
Impaired loans	$	—	$	—	$	5,028	$	5,028	$	(4,254	)

		2010
		Level 1			Level 2			Level 3			Total			Gains (Losses) from Fair Value Changes
Other real estate owned		$	—		$	—		$	206,680		$	206,680		$	(16,131	)

The Company did not have any impaired loans whose carrying amounts were measured based on the fair value of underlying collateral at December 31, 2010.

The following table presents the carrying value and fair value of financial instruments as of December 31, 2012 and December 31, 2011 and the level within the fair value hierarchy in which those measurements are classified (dollars in thousands):

		2012				2011
	Level	Carrying Value		Fair Value		Carrying Value		Fair Value
Assets:
Cash and cash equivalents	1	$	495,353	$	495,353	$	303,742	$	303,742
Investment securities available for sale	1/2/3		4,172,412		4,172,412		4,181,977		4,181,977
Non-marketable equity securities	2		133,060		133,060		147,055		147,055
Loans held for sale	2		2,129		2,151		3,952		3,994
Loans:
Covered	3		1,846,482		2,508,466		2,398,737		2,856,268
Non-covered	3		3,666,136		3,718,377		1,689,919		1,725,313
FDIC Indemnification asset	3		1,457,570		1,285,434		2,049,151		1,950,446
Accrued interest receivable	2		22,059		22,059		19,133		19,133
Derivative assets	2		4,908		4,908		3,731		3,731
Liabilities:
Demand, savings and money market deposits	2	$	5,897,362	$	5,897,362	$	4,777,530	$	4,777,530
Time deposits	2		2,640,711		2,666,780		2,587,184		2,621,874
Short-term borrowings	2		8,175		8,175		206		206
Federal Home Loan Bank advances	2		1,916,919		1,929,316		2,236,131		2,294,265
Accrued interest payable	2		3,877		3,877		8,519		8,519
Derivative liabilities	2/3		55,741		55,741		67,178		67,178

The following methods and assumptions were used to estimate the fair value of each class of financial instruments, other than those described above:

The carrying amounts of certain financial instruments approximate fair value due to their short-term nature and generally negligible credit risk. These financial instruments include cash and cash equivalents, accrued interest receivable, short-term borrowings and accrued interest payable.

Non-marketable equity securities:

Non-marketable equity securities include FHLB, Federal Reserve Bank and banker's bank stock. There is no market for these securities, which can be liquidated only by redemption by the issuer. These securities are carried at par, which has historically represented the redemption price and is therefore considered to approximate fair value. Non-marketable equity securities are evaluated quarterly for potential impairment.

Loans held for sale:

The fair value of conforming loans originated and held for sale is based on pricing currently available to the Company in the secondary market. Non-conforming loans held for sale, if performing, are valued using a market approach based on observable market prices and transactions for comparable instruments. Nonperforming loans held for sale are valued using a discounted cash flow technique incorporating market based probability of default, loss severity given default, recovery lag and appropriately risk weighted discount rate assumptions.

ACI and non-ACI loans:

Fair values are estimated based on a discounted cash flow analysis. Estimates of future cash flows incorporate various factors that may include the type of loan and related collateral, collateral values, estimated default probability and loss severity given default, internal risk rating, whether the interest rate is fixed or variable, term of loan, whether or not the loan is amortizing and loan specific net realizable value analyses for certain commercial and commercial real estate loans. The fair values of loans accounted for in pools are estimated on a pool basis. Other loans may be grouped based on risk characteristics and fair value estimated in the aggregate when applying discounted cash flow valuation techniques. Discount rates are based on current market rates for new originations of comparable loans adjusted for liquidity and credit risk premiums that the Company believes would be required by market participants.

New loans:

Fair values are estimated using a discounted cash flow analysis with a discount rate based on interest rates currently being offered for loans with similar terms to borrowers of similar credit quality. The ALLL is considered a reasonable estimate of the required adjustment to fair value to reflect the impact of credit risk. This estimate may not represent an exit value as defined in ASC 820.

FDIC indemnification asset:

The fair value of the FDIC indemnification asset has been estimated using a discounted cash flow technique incorporating assumptions about the timing and amount of future projected cash payments from the FDIC related to the resolution of covered assets. The factors that impact estimates of future cash flows are similar to those impacting estimated cash flows from ACI and non-ACI loans described above. The discount rate is determined by adjusting the risk free rate to incorporate uncertainty in the estimate of the timing and amount of future cash flows and illiquidity.

Deposits:

The fair value of demand deposits, savings accounts and money market deposits is the amount payable on demand at the reporting date. The fair value of time deposits is estimated using a discounted cash flow technique based on rates currently offered for deposits of similar remaining maturities.

Federal Home Loan Bank advances:

Fair value is estimated by discounting contractual future cash flows using the current rate at which borrowings with similar terms and remaining maturities could be obtained by the Company.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19207-110258

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 30
-URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14172-108612

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 21
-URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13537-108611

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 28
-URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14064-108612

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 16
-URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13504-108611

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13433-108611

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15B
-Subparagraph a, b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 44A, 44B
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 159
-Paragraph 17-22, 27, 28
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15A
-Subparagraph a-d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15C, 15D
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 157
-Paragraph 32, 33, 34
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 3, 10, 14, 15
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Commitments and Contingencies

12 Months Ended

Dec. 31, 2012

Commitments and Contingencies [Abstract]

Commitments and Contingencies

Note 21 Commitments and Contingencies

The Company issues off-balance sheet financial instruments to meet the financing needs of its customers. These financial instruments include commitments to fund loans, unfunded commitments under existing lines of credit, and commercial and standby letters of credit. These commitments expose the Company to varying degrees of credit and market risk which are essentially the same as those involved in extending loans to customers, and are subject to the same credit policies used in underwriting loans. Collateral may be obtained based on the Company's credit evaluation of the counterparty. The Company's maximum exposure to credit loss is represented by the contractual amount of these commitments. Amounts funded under non-cancellable commitments in effect at the date of the FSB Acquisition are covered under the Loss Sharing Agreements if certain conditions are met.

Commitments to fund loans:

These are agreements to lend funds to customers as long as there is no violation of any condition established in the contract. Commitments to fund loans generally have fixed expiration dates or other termination clauses and may require payment of a fee. Many of these commitments are expected to expire without being funded and, therefore, the total commitment amounts do not necessarily represent future liquidity requirements.

Unfunded commitments under lines of credit:

Unfunded commitments under lines of credit include commercial, commercial real estate, home equity and consumer lines of credit to existing customers. Some of these commitments may mature without being fully funded.

Commercial and standby letters of credit:

Letters of credit are conditional commitments issued by the Company to guarantee the performance of a customer to a third party. These letters of credit are primarily issued to support trade transactions or guarantee arrangements. Fees collected on standby letters of credit represent the fair value of those commitments and are deferred and amortized over their term, which is typically one year or less. The credit risk involved in issuing letters of credit is essentially the same as that involved in extending loan facilities to customers.

Total lending related commitments outstanding at December 31, 2012 were as follows (in thousands):

	Covered		Non-Covered		Total
Commitments to fund loans	$	—	$	199,165	$	199,165
Commitments to purchase loans		—		18,723		18,723
Unfunded commitments under lines of credit		63,797		435,855		499,652
Commercial and standby letters of credit		—		37,395		37,395
	$	63,797	$	691,138	$	754,935

Legal Proceedings

The Company is involved as plaintiff or defendant in various legal actions arising in the normal course of business. In the opinion of management, based upon advice of legal counsel, the likelihood is remote that the impact of these proceedings, either individually or in the aggregate, would be material to the Company's consolidated financial position, results of operations or cash flows.

- Definition

The entire disclosure for commitments and contingencies.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6449706&loc=d3e16207-108621

Reference 2: http://www.xbrl.org/2003/role/presentationRef
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-Subparagraph (SX 210.5-02.25)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 440
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-URI http://asc.fasb.org/extlink&oid=6394976&loc=d3e25287-109308

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Interpretation (FIN)
-Number 14
-Paragraph 3
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 5
-Paragraph 9, 10, 11, 12
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Condensed Financial Statements of BankUnited, Inc.

12 Months Ended

Dec. 31, 2012

Condensed Financial Statements of BankUnited, Inc. [Abstract]

Condensed Financial Statements of BankUnited, Inc.

Note 22 Condensed Financial Statements of BankUnited, Inc.

Condensed financial statements of BankUnited, Inc. are presented below (in thousands):

Condensed Balance Sheets

	December 31, 2012		December 31, 2011

Assets:
Cash and cash equivalents	$	52,989	$	128,126
Investment securities available for sale, at fair value		155,688		105,707
Investment in subsidiaries		1,554,153		1,270,682
Deferred tax asset, net		14,973		14,837
Other assets		32,582		33,891

Total assets	$	1,810,385	$	1,553,243

Liabilities and Stockholders' Equity:
Other liabilities	$	3,705	$	17,963

Total liabilities		3,705		17,963
Stockholders' equity		1,806,680		1,535,280

Total liabilities and stockholders' equity	$	1,810,385	$	1,553,243

Condensed Statements of Income

	Years Ended December 31,

	2012			2011		2010
Income:
Interest and dividends on investment securities available for sale	$	3,890		$	2,033	$	—
Service fees from subsidiaries		14,043			25,659		25,797
Equity in earnings of subsidiaries		218,154			190,134		209,753
Gain on sale of investment securities available for sale		617			—		—
Other		5,288			—		—

Total		241,992			217,826		235,550

Expense:
Employee compensation and benefits		26,928			145,279		41,817
Other		6,914			7,858		3,425

Total		33,842			153,137		45,242

Income before income taxes		208,150			64,689		190,308
Provision (benefit) for income taxes		(3,110	)		1,521		5,573

Net income	$	211,260		$	63,168	$	184,735

Condensed Statements of Cash Flows

	Years Ended December 31,

	2012			2011			2010
Cash flows from operating activities:
Net income	$	211,260		$	63,168		$	184,735
Adjustments to reconcile net income to net cash provided by operating activities:
Equity in undistributed earnings of subsidiaries		(118,154	)		(75,134	)		(149,753	)
Equity based compensation		23,204			144,769			1,301
Change in fair value of equity instruments classified as liabilities		—			—			35,062
Other		(5,529	)		(883	)		2,397

Net cash provided by operating activities		110,781			131,920			73,742

Cash flows from investing activities:
Capital contributions to subsidiary		(30,000	)		—			—
Purchase of investment securities available for sale		(99,710	)		(123,367	)		—
Proceeds from repayments, sale, maturities and calls of investment securities available for sale		53,094			17,812			—
Cash paid in business combination		(25,164	)		—			—
Other		(326	)		(223	)		(723	)

Net cash used in investing activities		(102,106	)		(105,778	)		(723	)

Cash flows from financing activities:
Issuance of common stock		—			98,620			2,500
Dividends paid		(89,021	)		(55,803	)		(20,000	)
Settlement of FDIC Warrant		—			(25,000	)		—
Other		5,209			931			—

Net cash provided by (used in) financing activities		(83,812	)		18,748			(17,500	)

Net increase (decrease) in cash and cash equivalents		(75,137	)		44,890			55,519
Cash and cash equivalents, beginning of period		128,126			83,236			27,717

Cash and cash equivalents, end of period	$	52,989		$	128,126		$	83,236

Supplemental schedule of non-cash investing and financing activities:
Dividends declared, not paid	$	—		$	14,930		$	14,000

Exchange of common stock for Series A preferred stock	$	54		$	—		$	—

Equity consideration issued in business combination	$	39,861		$	—		$	—

Reclassification of PIU liability to equity	$	—		$	44,964		$	—

BankUnited, Inc.'s investment in the Bank totaled $1.6 billion and $1.3 billion at December 31, 2012 and 2011, respectively. Dividends received by BankUnited, Inc. from the Bank totaled $100.0 million, $115.0 million and $60.0 million for the years ended December 31, 2012, 2011 and 2010, respectively.

- Definition

The entire disclosure for condensed financial information, including the financial position, cash flows, and the results of operations of the registrant (parent company) as of the same dates or for the same periods for which audited consolidated financial statements are being presented. Alternatively, the details of this disclosure can be reported by the specific parent company taxonomy elements, indicating the appropriate date and period contexts in an instance document.

+ References + Details

Quarterly Financial Information (Unaudited)

12 Months Ended

Dec. 31, 2012

Quarterly Financial Information [Abstract]

Quarterly Financial Information (Unaudited)

Note 24 Quarterly Financial Information (Unaudited)

Financial information by quarter for the years ended December 31, 2012 and 2011 follows (in thousands, except per share data):

	2012
	Fourth Quarter		Third Quarter		Second Quarter		First Quarter		Total
Interest income	$	202,346	$	170,305	$	177,915	$	170,290	$	720,856
Interest expense		27,782		30,888		32,118		32,481		123,269
Net interest income before provision for loan losses		174,564		139,417		145,797		137,809		597,587
Provision for loan losses		1,030		6,374		2,725		8,767		18,896
Net interest income after provision for loan losses		173,534		133,043		143,072		129,042		578,691
Non-interest income(1)(2)(3)		5,499		25,684		21,666		36,398		89,247
Non-interest expense		78,702		77,222		83,031		84,118		323,073
Income before income taxes		100,331		81,505		81,707		81,322		344,865
Provision for income taxes		37,829		31,948		32,778		31,050		133,605
Net income	$	62,502	$	49,557	$	48,929	$	50,272	$	211,260
Earnings per common share, basic	$	0.61	$	0.48	$	0.48	$	0.49	$	2.05
Earnings per common share, diluted	$	0.61	$	0.48	$	0.48	$	0.49	$	2.05

	2011
	Fourth Quarter		Third Quarter		Second Quarter			First Quarter			Total
Interest income	$	174,639	$	163,155	$	152,097		$	148,206		$	638,097
Interest expense		33,926		34,357		34,775			35,879			138,937
Net interest income before provision for loan losses		140,713		128,798		117,322			112,327			499,160
Provision for (recovery of) loan losses		4,012		1,252		(2,892	)		11,456			13,828
Net interest income after provision for (recovery of) loan losses		136,701		127,546		120,214			100,871			485,332
Non-interest income(3)		13,342		32,755		52,858			64,262			163,217
Non-interest expense(4)		75,825		79,752		95,889			204,339			455,805
Income (loss) before income taxes		74,218		80,549		77,183			(39,206	)		192,744
Provision for income taxes(4)		32,938		34,996		33,188			28,454			129,576
Net income (loss)	$	41,280	$	45,553	$	43,995		$	(67,660	)	$	63,168
Earnings (loss) per common share, basic	$	0.41	$	0.45	$	0.44		$	(0.72	)	$	0.63
Earnings (loss) per common share, diluted	$	0.41	$	0.45	$	0.44		$	(0.72	)	$	0.62

- Definition

The entire disclosure for the quarterly financial data in the annual financial statements. The disclosure may include a tabular presentation of financial information for each fiscal quarter for the current and previous year, including revenues, gross profit, income or loss before extraordinary items and earnings per share data. It also includes an indication if the information in the note is unaudited, comments on the aggregate effect of year-end adjustments, and an explanation of matters or transactions that affect comparability or are pertinent to an understanding of the information furnished.

+ References + Details

Basis of Presentation and Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2012

Basis of Presentation and Summary of Significant Accounting Policies [Abstract]

Accounting Estimates, Policy

Accounting Estimates

Principles of Consolidation, Policy

Principles of Consolidation

Fair Value Measurements, Policy

Fair Value Measurements

Transfers between levels of the fair value hierarchy are recorded as of the end of the reporting period

Cash and Cash Equivalents, Policy

Cash and Cash Equivalents

Investment Securities Available for Sale, Policy

Investment Securities Available for Sale

the Company's intent to hold the security until maturity or for a period of time sufficient for a recovery in value;


	·	whether it is more likely than not that the Company will be required to sell the security prior to recovery of its amortized cost basis;


	·	the length of time and extent to which fair value has been less than amortized cost;


	·	adverse changes in expected cash flows;


	·	collateral values and performance;


	·	the payment structure of the security including levels of subordination or over-collateralization;


	·	changes in the economic or regulatory environment;


	·	the general market condition of the geographic area or industry of the issuer;


	·	the issuer's financial condition, performance and business prospects; and


	·	changes in credit ratings.

The relative importance assigned to each of these factors varies depending on the facts and circumstances pertinent to the individual security being evaluated.

Federal Reserve Bank Stock, Policy

Federal Reserve Bank Stock

Federal Home Loan Bank Stock, Policy

Federal Home Loan Bank Stock

Loans Held for Sale, Policy

Loans Held for Sale

Loans, Policy

Loans

ACI Loans, Policy

ACI Loans

delinquency status;

product type, in particular, amortizing as opposed to option ARM products;

loan-to-value ratio; and

borrower FICO score.

Non-ACI Loans, Policy

Non-ACI Loans

New Loans, Policy

New Loans

Nonaccrual Loans, Policy

Nonaccrual Loans

Contractually delinquent ACI loans are not classified as non-accrual as long as discount continues to be accreted on the loans or pools.

Impaired Loans, Policy

Impaired Loans

Troubled Debt Restructurings, Policy

Troubled Debt Restructurings

Direct Financing Leases, Policy

Direct Financing Leases

Allowance for Loan and Lease Losses, Policy

Allowance for Loan and Lease Losses

ACI Loans

Non-ACI and New Loans

Portfolio trends, including levels of delinquencies and non-performing loans;


	·	Portfolio growth rates;


	·	Policy and credit guidelines, including changes in credit administration management and staff and the level of policy and procedural exceptions;


	·	Economic factors, including changes in and levels of real estate price indices, unemployment rates and GDP; and


	·	Credit concentrations.

FDIC Indemnification Asset, Policy

FDIC Indemnification Asset

The ultimate realization of the FDIC indemnification asset is dependent upon the performance of the underlying covered assets and payment of claims by the FDIC.

Bank Owned Life Insurance, Policy

Bank Owned Life Insurance

Other Real Estate Owned, Policy

Other Real Estate Owned

Goodwill and Other Intangible Assets, Policy

Goodwill and Other Intangible Assets

Equipment Under Operating Lease, Policy

Equipment Under Operating Lease

Premises and Equipment, Policy

Premises and Equipment

branch buildings and improvements—30 years;


	·	leasehold improvements—5 to 20 years;


	·	furniture, fixtures and equipment—5 to 7 years;


	·	computer equipment—3 years; and


	·	software and software licensing rights—3 to 5 years.

Income Taxes, Policy

Income Taxes

Equity Based Compensation, Policy

Equity Based Compensation

Warrant Issued to the FDIC, Policy

Warrant Issued to the FDIC

Derivative Financial Instruments and Hedging Activities, Policy

Derivative Financial Instruments and Hedging Activities

Interest rate swap agreements

Cash flows resulting from derivative financial instruments that are accounted for as hedges are classified in the cash flow statement in the same category as the cash flows from the hedged items.

Changes in the fair value of interest rate swaps not designated as, or not qualifying as, hedging instruments are recognized currently in earnings.

Derivative loan commitments

Forward loan sale commitments

Transfers of Financial Assets, Policy

Transfers of Financial Assets

Advertising Costs, Policy

Advertising Costs

Advertising costs are expensed as incurred.

Earnings per Share, Policy

Earnings per Common Share

Reclassifications, Policy

Reclassifications

Certain amounts presented for prior periods have been reclassified to conform to the current period presentation.

Recent Accounting Pronouncements, Policy

Recent Accounting Pronouncements

Earnings per Share (Tables)

12 Months Ended

Dec. 31, 2012

Earnings per Share [Abstract]

Computation of Basic and Diluted Earnings Per Common Share

	2012			2011			2010
Basic earnings per common share:
Numerator:
Net income	$	211,260		$	63,168		$	184,735
Preferred stock dividends		(3,899	)		—			—
Net income available to common stockholders		207,361			63,168			184,735
Distributed and undistributed earnings allocated to participating securities		(15,081	)		(3,449	)		—
Income allocated to common stockholders for basic earnings per common share	$	192,280		$	59,719		$	184,735
Denominator:
Weighted average common shares outstanding		94,791,484			96,875,386			92,950,735
Less average unvested stock awards		(1,137,210	)		(1,421,694	)		—
Weighted average shares for basic earnings per common share		93,654,274			95,453,692			92,950,735
Basic earnings per common share	$	2.05		$	0.63		$	1.99
Diluted earnings per common share:
Numerator:
Income allocated to common stockholders for basic earnings per common share	$	192,280		$	59,719		$	184,735
Adjustment for earnings reallocated from participating securities		20			—			—
Income used in calculating diluted earnings per common share	$	192,300		$	59,719		$	184,735
Denominator:
Average shares for basic earnings per common share		93,654,274			95,453,692			92,950,735
Dilutive effect of stock options		174,509			151,585			—
Weighted average shares for diluted earnings per common share		93,828,783			95,605,277			92,950,735
Diluted earnings per common share	$	2.05		$	0.62		$	1.99

Potentially Dilutive Securities Outstanding Categorized


Unvested shares	1,248,407	1,663,822	—
Stock options and warrants	6,950,735	5,073,580	981,710
Convertible preferred shares	5,415,794	—	—

Acquisition Activity (Tables)

12 Months Ended

Dec. 31, 2012

Acquisition Activity [Abstract]

Estimated Fair Values of Assets Acquired and Liabilities Assumed

Assets:
Cash and cash equivalents	$	23,538
Investment securities available for sale		160,971
Loans		305,954
Deferred tax asset, net		12,023
Intangible assets		1,780
Other assets		4,141
Total assets		508,407
Liabilities:
Deposits		435,500
Other liabilities		2,594
Total liabilities		438,094
Estimated fair value of net assets acquired		70,313
Consideration issued		65,025
Excess of fair value of net assets acquired over consideration issued	$	5,288

Investment Securities Available for Sale (Tables)

12 Months Ended

Dec. 31, 2012

Investment Securities Available for Sale [Abstract]

Investment Securities Available for Sale Categorized

2012

Covered Securities
Non-Covered Securities

Gross
Unrealized

Gross
Unrealized

Amortized
Cost
Fair
Value
Amortized
Cost
Fair
Value

Gains
Losses
Gains
Losses

U.S. Treasury and Government agency securities
$ —
$ —
$ —
$ —
$ 34,998
$ 157
$ (1 ) $ 35,154

U.S. Government agency and sponsored enterprise residential mortgage-backed securities

—

—

—

—

1,520,047

64,476

—

1,584,523

U.S. Government agency and sponsored enterprise commercial mortgage-backed securities

—

—

—

—

58,518

1,898

—

60,416

Resecuritized real estate mortgage investment conduits ("Re-Remics")

—

—

—

—

575,069

10,063

(90 )
585,042

Private label residential mortgage-backed securities and CMOs

143,739

58,266

(185 )
201,820

243,029

3,437

(201 )
246,265

Private label commercial mortgage-backed securities

—

—

—

—

413,110

19,982

—

433,092

Collateralized loan obligations

—

—

—

—

252,280

908

—

253,188

Non-mortgage asset-backed securities

—

—

—

—

233,791

7,672

(117 )
241,346

Mutual funds and preferred stocks

16,382

1,439

(361 )
17,460

125,127

7,066

—

132,193

State and municipal obligations

—

—

—

—

25,127

249

(23 )
25,353

Small Business Administration securities

—

—

—

—

333,423

6,187

—

339,610

Other debt securities

3,723

3,502

—

7,225

9,164

561

—

9,725

$ 163,844
$ 63,207
$ (546 ) $ 226,505
$ 3,823,683
$ 122,656
$ (432 ) $ 3,945,907

	2011
	Covered Securities									Non-Covered Securities
			Gross Unrealized									Gross Unrealized
	Amortized Cost		Gross Unrealized					Fair Value		Amortized Cost		Gross Unrealized					Fair Value
	Amortized Cost		Gains		Losses			Fair Value		Amortized Cost		Gains		Losses			Fair Value
U.S. Government agency and sponsored enterprise residential mortgage-backed securities	$	—	$	—	$	—		$	—	$	1,952,095	$	34,823	$	(1,205	)	$	1,985,713
Re-Remics		—		—		—			—		544,924		4,972		(3,586	)		546,310
Private label residential mortgage-backed securities and CMO's		165,385		44,746		(310	)		209,821		177,614		1,235		(983	)		177,866
Private label commercial mortgage-backed securities		—		—		—			—		255,868		6,694		—			262,562
Non-mortgage asset-backed securities		—		—		—			—		414,274		2,246		(5,635	)		410,885
Mutual funds and preferred stocks		16,382		491		(556	)		16,317		235,705		3,071		(1,276	)		237,500
State and municipal obligations		—		—		—			—		24,994		278		(2	)		25,270
Small Business Administration securities		—		—		—			—		301,109		2,664		(96	)		303,677
Other debt securities		3,868		2,188		—			6,056		—		—		—			—
	$	185,635	$	47,425	$	(866	)	$	232,194	$	3,906,583	$	55,983	$	(12,783	)	$	3,949,783

Maturities of Investment Securities Available for Sale

Amortized
Cost
Fair
Value

Due in one year or less
$ 677,730
$ 713,273

Due after one year through five years

1,798,333

1,880,799

Due after five years through ten years

1,065,456

1,109,672

Due after ten years

304,499

319,015

Mutual funds and preferred stocks with no stated maturity

141,509

149,653

$ 3,987,527
$ 4,172,412

Gains and Losses on the Sale and Exchange of Investment Securities Available for Sale

	2012			2011			2010
Proceeds from sale of investment securities available for sale	$	835,745		$	217,069		$	222,014
Gross realized gains	$	17,338		$	1,224		$	1,861
Gross realized losses		(299	)		(88	)		(48	)
Loss on exchange of securities		—			—			(2,811	)
Net realized gain (loss)	$	17,039		$	1,136		$	(998	)

Aggregate Fair Value and Amount by which Amortized Cost Exceeds Fair Value for Investment Securities that are in Unrealized Loss Positions

2012

Less than 12 Months
12 Months or Greater
Total

Fair
Value
Unrealized
Losses
Fair
Value
Unrealized
Losses
Fair
Value
Unrealized
Losses

U.S. Treasury and Government agency securities
$ 5,000
$ (1 ) $ —
$ —
$ 5,000
$ (1 )

Re-Remics

42,018

(16 )
8,833

(74 )
50,851

(90 )

Private label residential mortgage-backed securities and CMOs

53,537

(185 )
6,080

(201 )
59,617

(386 )

Non-mortgage asset-backed securities

—

—

10,566

(117 )
10,566

(117 )

Mutual funds and preferred stocks

—

—

15,082

(361 )
15,082

(361 )

State and municipal obligations

2,902

(23 )
—

—

2,902

(23 )

$ 103,457
$ (225 ) $ 40,561
$ (753 ) $ 144,018
$ (978 )

	2011
	Less than 12 Months					12 Months or Greater					Total
	Fair Value		Unrealized Losses			Fair Value		Unrealized Losses			Fair Value		Unrealized Losses
U.S. Government agency and sponsored enterprise residential mortgage-backed securities	$	211,168	$	(830	)	$	70,049	$	(375	)	$	281,217	$	(1,205	)
Re-Remics		254,826		(3,344	)		19,491		(242	)		274,317		(3,586	)
Private label residential mortgage-backed securities and CMO's		114,915		(1,120	)		6,469		(173	)		121,384		(1,293	)
Non-mortgage asset-backed securities		221,904		(5,590	)		8,772		(45	)		230,676		(5,635	)
Mutual funds and preferred stocks		77,811		(1,371	)		14,982		(461	)		92,793		(1,832	)
State and municipal obligations		1,002		(2	)		—		—			1,002		(2	)
Small Business Administration securities		29,774		(96	)		—		—			29,774		(96	)
	$	911,400	$	(12,353	)	$	119,763	$	(1,296	)	$	1,031,163	$	(13,649	)

Loans and Allowance for Loan and Lease Losses (Tables)

12 Months Ended

Dec. 31, 2012

Loans and Allowance for Loan Losses [Abstract]

Loans Categorized

	2012

	Covered Loans						Non-Covered Loans
	Covered Loans						Non-Covered Loans								Percent of Total
	ACI			Non-ACI			ACI		New Loans			Total			Percent of Total
Residential:
1-4 single family residential	$	1,300,109		$	93,438		$	—	$	920,713		$	2,314,260			41.5	%
Home equity loans and lines of credit		52,499			157,691			—		1,954			212,144			3.8	%

		1,352,608			251,129			—		922,667			2,526,404			45.3	%

Commercial:
Multi-family		56,148			716			—		307,183			364,047			6.5	%
Commercial real estate		173,732			910			4,087		794,706			973,435			17.5	%
Construction and land		18,064			829			—		72,361			91,254			1.6	%
Commercial and industrial		14,608			11,627			—		1,334,991			1,361,226			24.4	%
Lease financing		—			—			—		225,980			225,980			4.1	%

		262,552			14,082			4,087		2,735,221			3,015,942			54.1	%

Consumer		2,239			—			—		33,526			35,765			0.6	%

Total loans		1,617,399			265,211			4,087		3,691,414			5,578,111			100.0	%

Premiums, discounts and deferred fees and costs, net		—			(18,235	)		—		11,863			(6,372	)

Loans net of premiums, discounts, deferred fees and costs		1,617,399			246,976			4,087		3,703,277			5,571,739
Allowance for loan and lease losses		(8,019	)		(9,874	)		—		(41,228	)		(59,121	)

Loans, net	$	1,609,380		$	237,102		$	4,087	$	3,662,049		$	5,512,618

	2011

	Covered Loans						Non-Covered Loans
	Covered Loans						Non-Covered Loans								Percent of Total
	ACI			Non-ACI			ACI		New Loans			Total			Percent of Total
Residential:
1-4 single family residential	$	1,681,866		$	117,992		$	—	$	461,431		$	2,261,289			54.1	%
Home equity loans and lines of credit		71,565			182,745			—		2,037			256,347			6.1	%

		1,753,431			300,737			—		463,468			2,517,636			60.2	%

Commercial:
Multi-family		61,710			791			—		108,178			170,679			4.1	%
Commercial real estate		219,136			32,678			4,220		311,434			567,468			13.6	%
Construction and land		37,120			163			—		30,721			68,004			1.7	%
Commercial and industrial		24,007			20,382			—		699,798			744,187			17.8	%
Lease financing		—			—			—		100,180			100,180			2.4	%

		341,973			54,014			4,220		1,250,311			1,650,518			39.6	%

Consumer		2,937			—			—		3,372			6,309			0.2	%

Total loans		2,098,341			354,751			4,220		1,717,151			4,174,463			100.0	%

Premiums, discounts and deferred fees and costs, net		—			(30,281	)		—		(7,124	)		(37,405	)

Loans net of premiums, discounts, deferred fees and costs		2,098,341			324,470			4,220		1,710,027			4,137,058
Allowance for loan and lease losses		(16,332	)		(7,742	)		—		(24,328	)		(48,402	)

Loans, net	$	2,082,009		$	316,728		$	4,220	$	1,685,699		$	4,088,656

One To Four Single Family Residential Loans Categorized Between Fixed Rate And Arms

	2012
	Covered Loans
	Covered Loans								Percent of Total
	ACI		Non-ACI		New Loans		Total		Percent of Total
1 - 4 single family residential loans:⁽¹⁾
Fixed rate loans	$	463,471	$	37,865	$	438,589	$	939,925		40.6	%
ARM Loans		836,638		55,573		482,124		1,374,335		59.4	%

	$	1,300,109	$	93,438	$	920,713	$	2,314,260		100.0	%

	2011

	Covered Loans
	Covered Loans								Percent of Total
	ACI		Non-ACI		New Loans		Total		Percent of Total
1 - 4 single family residential loans:⁽¹⁾
Fixed rate loans	$	487,898	$	46,654	$	311,131	$	845,683		37.4	%
ARM Loans		1,193,968		71,338		150,300		1,415,606		62.6	%

	$	1,681,866	$	117,992	$	461,431	$	2,261,289		100.0	%

Outstanding Loans By Domicile of Customers

	2012					2011
	Amount		%			Amount		%
Florida	$	5,004,414		61.6	%	$	4,720,217		63.6	%
California		761,088		9.4	%		554,637		7.5	%
New York		394,333		4.8	%		184,253		2.5	%
Illinois		267,768		3.3	%		304,730		4.1	%
Others		1,703,042		20.9	%		1,656,204		22.3	%

	$	8,130,645		100.0	%	$	7,420,041		100.0	%

One To Four Single Family Residential Loans sold To Third Parties on Non Recourse Basis

	2012			2011			2010
Unpaid principal balance of loans sold	$	239,135		$	268,588		$	272,178

Gross cash proceeds	$	104,543		$	76,422		$	68,099
Carrying value of loans sold		103,127			146,148			143,526
Transaction costs incurred		(747	)		(640	)		(933	)

Net pre-tax impact on earnings, excluding gain on indemnification asset	$	669		$	(70,366	)	$	(76,360	)

Loss on sale of covered loans	$	(29,270	)	$	(70,366	)	$	(76,360	)
Proceeds recorded in interest income		29,939			—			—

	$	669		$	(70,366	)	$	(76,360	)

Gain on indemnification asset	$	30,725		$	56,053		$	57,747

Components Of Net Investment In Direct Financing Leases

	2012			2011

Total minimum lease payments to be received	$	243,604		$	108,421
Unearned income		(17,624	)		(8,241	)
Initial direct costs		1,761			371

	$	227,741		$	100,551

Future Minimum Leases Payments To Be Received under Direct Financing Leases

Years Ending December 31:
2013	$	71,894
2014		66,908
2015		41,853
2016		22,192
2017		12,464
Thereafter		28,293

	$	243,604

Allowance for Loan Losses and Related Loans

	2012
	Residential			Commercial			Consumer		Total
Beginning balance	$	10,175		$	38,176		$	51	$	48,402
Provision for (recovery of) loan losses:
ACI loans		—			(4,347	)		—		(4,347	)
Non-ACI loans		6,175			(2,331	)		—		3,844
New loans		6,060			12,979			360		19,399

Total provision		12,235			6,301			360		18,896
Charge-offs:
ACI loans		—			(3,966	)		—		(3,966	)
Non-ACI loans		(3,275	)		(316	)		—		(3,591	)
New loans		—			(2,929	)		—		(2,929	)

Total charge-offs		(3,275	)		(7,211	)		—		(10,486	)
Recoveries:
Non-ACI loans		29			1,850			—		1,879
New loans		—			427			3		430

Total recoveries		29			2,277			3		2,309

Ending balance	$	19,164		$	39,543		$	414	$	59,121

	2011

	Residential			Commercial			Consumer			Total
Beginning balance	$	28,649		$	29,656		$	55		$	58,360
Provision for (recovery of) loan losses:
ACI loans		(18,488	)		7,210			—			(11,278	)
Non-ACI loans		(1,491	)		5,077			—			3,586
New loans		3,862			17,662			(4	)		21,520

Total provision		(16,117	)		29,949			(4	)		13,828
Charge-offs:
ACI loans		—			(13,527	)		—			(13,527	)
Non-ACI loans		(2,377	)		(6,112	)		—			(8,489	)
New loans		—			(3,367	)		—			(3,367	)

Total charge-offs		(2,377	)		(23,006	)		—			(25,383	)
Recoveries:
ACI loans		—			1,212			—			1,212
Non-ACI loans		20			341			—			361
New loans		—			24			—			24

Total recoveries		20			1,577			—			1,597

Ending balance	$	10,175		$	38,176		$	51		$	48,402

	2010

	Residential			Commercial			Consumer			Total
Beginning balance	$	20,220		$	2,355		$	46		$	22,621
Provision for (recovery of) loan losses:
ACI loans		(1,533	)		35,461			—			33,928
Non-ACI loans		10,985			1,353			215			12,553
New loans		102			4,815			9			4,926

Total provision		9,554			41,629			224			51,407
Charge-offs:
ACI loans		—			(14,024	)		—			(14,024	)
Non-ACI loans		(1,125	)		(195	)		(215	)		(1,535	)
New loans		—			(109	)		—			(109	)

Total charge-offs		(1,125	)		(14,328	)		(215	)		(15,668	)
Recoveries:		—			—			—			—

Ending balance	$	28,649		$	29,656		$	55		$	58,360

ALLL and related loans

	2012								2011

	Residential		Commercial		Consumer		Total		Residential		Commercial		Consumer		Total
Allowance for loan and lease losses:
Ending balance	$	19,164	$	39,543	$	414	$	59,121	$	10,175	$	38,176	$	51	$	48,402

Ending balance: non-ACI and new loans individually evaluated for impairment	$	984	$	1,533	$	—	$	2,517	$	593	$	—	$	—	$	593

Ending balance: non-ACI and new loans collectively evaluated for impairment	$	18,180	$	29,991	$	414	$	48,585	$	9,582	$	21,844	$	51	$	31,477

Ending balance: ACI	$	—	$	8,019	$	—	$	8,019	$	—	$	16,332	$	—	$	16,332

Ending balance: non-ACI	$	9,071	$	803	$	—	$	9,874	$	6,142	$	1,600	$	—	$	7,742

Ending balance: new loans	$	10,093	$	30,721	$	414	$	41,228	$	4,033	$	20,244	$	51	$	24,328

Loans:
Ending balance⁽¹⁾	$	2,526,404	$	3,015,942	$	35,765	$	5,578,111	$	2,517,636	$	1,650,518	$	6,309	$	4,174,463

Ending balance: non-ACI and new loans individually evaluated for impairment⁽¹⁾	$	5,302	$	24,698	$	—	$	30,000	$	1,937	$	6,728	$	—	$	8,665

Ending balance: non-ACI and new loans collectively evaluated for impairment⁽¹⁾	$	1,168,494	$	2,724,605	$	33,526	$	3,926,625	$	762,268	$	1,297,597	$	3,372	$	2,063,237

Ending balance: ACI loans	$	1,352,608	$	266,639	$	2,239	$	1,621,486	$	1,753,431	$	346,193	$	2,937	$	2,102,561

(1): Ending balance of loans is before premiums, discounts, deferred fees and costs.

New Loans Identified as Impaired

	2012
	Recorded Investment		Unpaid Principal Balance		Related Specific Allowance
New loans:
With no specific allowance recorded:
Multi-family	$	3,649	$	3,649	$	—
Commercial real estate		1,564		1,564		—
Commercial and industrial		9,858		9,860		—
With a specific allowance recorded:
Commercial and industrial		4,377		4,381		649
Lease financing		1,677		1,677		884
Total:
Residential	$	—	$	—	$	—
Commercial		21,125		21,131		1,533

	$	21,125	$	21,131	$	1,533

	2011

	Recorded Investment		Unpaid Principal Balance		Related Specific Allowance
New loans:
With no specific allowance recorded:
Construction and land	$	332	$	332	$	—
Commercial and industrial		731		731		—
With a specific allowance recorded		—		—		—
Total:
Residential	$	—	$	—	$	—
Commercial		1,063		1,063		—

	$	1,063	$	1,063	$	—

Non-ACI Loans Identified as Impaired

	2012
	Recorded Investment		Unpaid Principal Balance		Related Specific Allowance
Non-ACI loans:
With no specific allowance recorded:
1-4 single family residential	$	375	$	446	$	—
Home equity loans and lines of credit		176		179		—
Commercial real estate		59		59		—
Commercial and industrial		3,506		3,508		—
With a specific allowance recorded:
1-4 single family residential		3,577		4,252		970
Home equity loans and lines of credit		417		425		14
Total:
Residential	$	4,545	$	5,302	$	984
Commercial		3,565		3,567		—

	$	8,110	$	8,869	$	984

	2011

	Recorded Investment		Unpaid Principal Balance		Related Specific Allowance
Non-ACI loans:
With no specific allowance recorded:
Commercial real estate	$	295	$	295	$	—
Commercial and industrial		5,369		5,370		—
With a specific allowance recorded:
1-4 single family residential		1,521		1,937		593
Total:
Residential	$	1,521	$	1,937	$	593
Commercial		5,664		5,665		—

	$	7,185	$	7,602	$	593

Average Recorded Investment in Impaired Non-ACI and New Loans

	2012				2011				2010
	New Loans		Non-ACI Loans		New Loans		Non-ACI Loans		New Loans		Non-ACI Loans
Residential:
1-4 single family residential	$	—	$	2,757	$	—	$	577	$	—	$	—
Home equity loans and lines of credit		—		119		—		—		—		—

		—		2,876		—		577		—		—
Commercial:
Multi-family		4,614		—		—		—		—		—
Commercial real estate		1,291		143		—		73		—		1,051
Construction and land		190		1,074		266		1,074		—		—
Commercial and industrial		7,274		3,749		1,162		6,317		—		747
Lease financing		671		—		—		—		—		—

		14,040		4,966		1,428		7,464		—		1,798

	$	14,040	$	7,842	$	1,428	$	8,041	$	—	$	1,798

New And Non-ACI Loans On Non-Accrual Carry Amount

	2012				2011

	New Loans		Non-ACI Loans		New Loans		Non-ACI Loans
Residential:
1-4 single family residential	$	155	$	2,678	$	—	$	7,410
Home equity loans and lines of credit		—		9,767		27		10,451

		155		12,445		27		17,861
Commercial:
Commercial real estate		1,619		59		—		295
Construction and land		278		—		335		—
Commercial and industrial		11,907		4,530		2,469		6,695
Lease financing		1,719		—		—		—

		15,523		4,589		2,804		6,990

	$	15,678	$	17,034	$	2,831	$	24,851

Loans that were Modified in Troubled Debt Restructurings

	2012								2011
	Loans Modified in TDRs During the Period				TDRs Experiencing Payment Defaults During the Period				Loans Modified in TDRs During the Period				TDRs Experiencing Payment Defaults During the Period
	Number of TDRs		Recorded Investment		Number of TDRs		Recorded Investment		Number of TDRs		Recorded Investment		Number of TDRs		Recorded Investment
New loans:
Multi-family		1	$	3,649		—	$	—		—	$	—		—	$	—
Commercial and industrial		7		1,999		2		594		1		231		1		231

		8	$	5,648		2	$	594		1	$	231		1	$	231

	2012								2011

	Loans Modified in TDRs During the Period				TDRs Experiencing Payment Defaults During the Period				Loans Modified in TDRs During the Period				TDRs Experiencing Payment Defaults During the Period
	Number of TDRs		Recorded Investment		Number of TDRs		Recorded Investment		Number of TDRs		Recorded Investment		Number of TDRs		Recorded Investment
Non-ACI loans:
1-4 single family residential		5	$	2,428		2	$	1,139		11	$	1,521		5	$	938
Commercial real estate		—		—		—		—		2		295		2		295
Commercial and industrial		1		9		—		—		3		71		3		71

		6	$	2,437		2	$	1,139		16	$	1,887		10	$	1,304

Residential Credit Exposure on Non-ACI and new loans, Based on Delinquency Status

	2012				2011

	1-4 Single Family Residential		Home Equity Loans and Lines of Credit		1-4 Single Family Residential		Home Equity Loans and Lines of Credit
New loans:
Current	$	927,859	$	1,811	$	450,661	$	1,996
Past due less than 90 days		7,619		143		15,932		14
Past due 90 days or more		193		—		—		27

	$	935,671	$	1,954	$	466,593	$	2,037

Non-ACI loans:
Current	$	71,096	$	140,975	$	83,075	$	164,367
Past due less than 90 days		5,057		4,005		2,972		6,807
Past due 90 days or more		2,431		9,767		6,624		7,825

	$	78,584	$	154,747	$	92,671	$	178,999

One To Four Single Family Residential Credit Exposure Based On LTV And FICO Score

	2012								2011

	FICO								FICO
LTV	740 or less		741 - 760		761 or greater		Total		740 or less		741 - 760		761 or greater		Total
60% or less	$	62,433	$	35,761	$	217,249	$	315,443	$	31,676	$	17,759	$	101,342	$	150,777
60% - 70%		29,138		41,863		159,068		230,069		27,524		15,371		72,763		115,658
70% - 80%		55,319		54,367		256,605		366,291		26,471		26,676		112,961		166,108
80% or more		18,327		1,200		4,341		23,868		15,794		5,666		12,590		34,050

	$	165,217	$	133,191	$	637,263	$	935,671	$	101,465	$	65,472	$	299,656	$	466,593

Consumer Credit Exposure on Non-ACI and new loans, Based on Delinquency Status

	2012		2011

New loans:
Current	$	33,488	$	3,387
Past due less than 90 days		54		10

	$	33,542	$	3,397

Commercial Credit Exposure on Non-ACI and new loans, Based on Internal Risk Rating

	2012
	Multi-Family		Commercial Real Estate		Construction and Land		Commercial and Industrial		Lease Financing
New loans:
Pass	$	299,303	$	789,017	$	71,724	$	1,274,595	$	226,022
Special mention		3,110		—		—		18,249		—
Substandard		4,068		4,033		278		38,837		1,719
Doubtful		—		55		—		1,100		—

	$	306,481	$	793,105	$	72,002	$	1,332,781	$	227,741

Non-ACI loans:
Pass	$	703	$	851	$	775	$	6,674	$	—
Substandard		9		59		—		3,882		—
Doubtful		—		—		—		692		—

	$	712	$	910	$	775	$	11,248	$	—

	2011

	Multi-Family		Commercial Real Estate		Construction and Land		Commercial and Industrial		Lease Financing
New loans:
Pass	$	106,010	$	302,278	$	30,201	$	677,661	$	100,408
Special mention		1,000		5,300		—		1,440		—
Substandard		913		2,430		335		8,963		143
Doubtful		—		—		—		918		—

	$	107,923	$	310,008	$	30,536	$	688,982	$	100,551

Non-ACI loans:
Pass	$	757	$	32,096	$	—	$	10,550	$	—
Special mention		—		287		—		1,752		—
Substandard		17		295		164		6,662		—
Doubtful		—		—		—		220		—

	$	774	$	32,678	$	164	$	19,184	$	—

Aging of Past Due Loans in the Non-ACI and New Loan Portfolios

	2012										2011
	Current		30 - 59 Days Past Due		60 - 89 Days Past Due		90 Days or More Past Due or in Foreclosure		Total		Current		30 - 59 Days Past Due		60 - 89 Days Past Due		90 Days or More Past Due or in Foreclosure		Total
New loans:
1-4 single family residential	$	927,859	$	7,458	$	161	$	193	$	935,671	$	450,661	$	15,790	$	142	$	—	$	466,593
Home equity loans and lines of credit		1,811		143		—		—		1,954		1,996		14		—		27		2,037
Multi-family		306,481		—		—		—		306,481		107,010		913		—		—		107,923
Commercial real estate		793,105		—		—		—		793,105		310,008		—		—		—		310,008
Construction and land		72,002		—		—		—		72,002		30,201		—		—		335		30,536
Commercial and industrial		1,322,937		7,147		192		2,505		1,332,781		687,128		281		307		1,266		688,982
Lease financing		227,741		—		—		—		227,741		100,483		68		—		—		100,551
Consumer		33,488		9		45		—		33,542		3,387		10		—		—		3,397

	$	3,685,424	$	14,757	$	398	$	2,698	$	3,703,277	$	1,690,874	$	17,076	$	449	$	1,628	$	1,710,027

Non-ACI loans:
1-4 single family residential	$	71,096	$	4,448	$	609	$	2,431	$	78,584	$	83,075	$	1,812	$	1,160	$	6,624	$	92,671
Home equity loans and lines of credit		140,975		2,170		1,835		9,767		154,747		164,367		4,181		2,626		7,825		178,999
Multi-family		712		—		—		—		712		774		—		—		—		774
Commercial real estate		910		—		—		—		910		32,383		—		—		295		32,678
Construction and land		775		—		—		—		775		164		—		—		—		164
Commercial and industrial		7,164		27		12		4,045		11,248		13,318		109		—		5,757		19,184

	$	221,632	$	6,645	$	2,456	$	16,243	$	246,976	$	294,081	$	6,102	$	3,786	$	20,501	$	324,470

Changes in the Accretable Yield on ACI Loans

Balance, December 31, 2009	$	1,734,233
Reclassifications from non-accretable difference		487,718
Accretion		(387,977	)

Balance, December 31, 2010		1,833,974
Reclassifications from non-accretable difference		135,933
Accretion		(446,292	)

Balance, December 31, 2011		1,523,615
Reclassifications from non-accretable difference		206,934
Accretion		(444,483	)

Balance, December 31, 2012	$	1,286,066

Carrying Amount of ACI Loans

	2012
	Recorded Investment in Impaired Loans or Pools		Unpaid Principal Balance		Related Specific Allowance
With no specific allowance recorded:
Commercial real estate	$	104	$	171	$	—
Construction and land		512		669		—
Commercial and industrial		188		188		—
With a specific allowance recorded:
Multi-family		6,626		7,043		504
Commercial real estate		23,696		27,357		5,400
Construction and land		4,874		6,567		350
Commercial and industrial		7,580		7,959		1,765
Total:
Residential	$	—	$	—	$	—
Commercial		43,580		49,954		8,019

	$	43,580	$	49,954	$	8,019

	2011

	Recorded Investment in Impaired Loans or Pools		Unpaid Principal Balance		Related Allowance
With no specific allowance recorded:
Construction and land	$	435	$	751	$	—
With a specific allowance recorded:
Multi-family		11,144		13,497		1,063
Commercial real estate		49,876		67,698		10,672
Construction and land		16,167		25,516		2,310
Commercial and industrial		16,914		18,444		2,287
Total:
Residential	$	—	$	—	$	—
Commercial		94,536		125,906		16,332

	$	94,536	$	125,906	$	16,332

Investment In Impaired ACI Loans Or Pools

	2012		2011		2010
Residential:
1-4 single family residential	$	—	$	—	$	139,871
Home equity loans and lines of credit		—		45,947		47,888

		—		45,947		187,759

Commercial:
Multi-family		11,936		29,606		24,997
Commercial real estate		41,952		61,291		55,459
Construction and land		12,482		25,729		16,548
Commercial and industrial		12,825		23,877		14,430

		79,195		140,503		111,434

	$	79,195	$	186,450	$	299,193

ACI Loans Modified in Troubled Debt Restructurings

	2012								2011
	Loans Modified in TDRs During the Period				TDRs Experiencing Payment Defaults During the Period				Loans Modified in TDRs During the Period				TDRs Experiencing Payment Defaults During the Period
	Number of TDRs		Recorded Investment		Number of TDRs		Recorded Investment		Number of TDRs		Recorded Investment		Number of TDRs		Recorded Investment
Commercial real estate		3	$	242		1	$	9		3	$	917		1	$	197
Construction and land		—		—		—		—		1		435		2		435
Commercial and industrial		3		261		1		188		—		—		—		—

		6	$	503		2	$	197		4	$	1,352		3	$	632

Residential Credit Exposure on ACI loans, Based on Delinquency Status

	2012				2011

	1-4 Single Family Residential		Home Equity Loans and Lines of Credit		1-4 Single Family Residential		Home Equity Loans and Lines of Credit
Current	$	1,093,363	$	43,226	$	1,278,887	$	57,290
Past due less than 90 days		63,435		1,818		92,215		3,327
Past due 90 days or more		143,311		7,455		310,764		10,948

	$	1,300,109	$	52,499	$	1,681,866	$	71,565

Consumer Credit Exposure on ACI loans, Based on Delinquency Status

	2012		2011

Current	$	2,190	$	2,866
Past due less than 90 days		17		33
Past due 90 days or more		32		38

	$	2,239	$	2,937

Commercial Credit Exposure on ACI loans, Based on Internal Risk Rating

	2012

	Multi-Family		Commercial Real Estate		Construction and Land		Commercial and Industrial
Pass	$	36,068	$	118,397	$	6,937	$	6,183
Special mention		381		4,615		—		—
Substandard		19,699		54,794		11,127		8,198
Doubtful		—		13		—		227

	$	56,148	$	177,819	$	18,064	$	14,608

	2011

	Multi-Family		Commercial Real Estate		Construction and Land		Commercial and Industrial
Pass	$	34,593	$	128,762	$	15,612	$	12,657
Special mention		2,074		10,857		—		171
Substandard		24,524		83,681		21,508		10,374
Doubtful		519		56		—		805

	$	61,710	$	223,356	$	37,120	$	24,007

Aging of Past Due Loans in the ACI Portfolio

	2012										2011

	Current		30 - 59 Days Past Due		60 - 89 Days Past Due		90 Days or More Past Due or in Foreclosure		Total		Current		30 - 59 Days Past Due		60 - 89 Days Past Due		90 Days or More Past Due or in Foreclosure		Total
1-4 single family residential	$	1,093,363	$	47,529	$	15,906	$	143,311	$	1,300,109	$	1,278,887	$	66,767	$	25,448	$	310,764	$	1,681,866
Home equity loans and lines of credit		43,226		1,254		564		7,455		52,499		57,290		2,500		827		10,948		71,565
Multi-family		47,474		45		—		8,629		56,148		49,116		—		674		11,920		61,710
Commercial real estate		171,908		2,075		447		3,389		177,819		212,253		1,292		459		9,352		223,356
Construction and land		9,257		—		—		8,807		18,064		25,031		—		—		12,089		37,120
Commercial and industrial		7,762		1,951		17		4,878		14,608		17,678		62		223		6,044		24,007
Consumer		2,190		10		7		32		2,239		2,866		25		8		38		2,937

	$	1,375,180	$	52,864	$	16,941	$	176,501	$	1,621,486	$	1,643,121	$	70,646	$	27,639	$	361,155	$	2,102,561

FDIC Indemnification Asset (Tables)

12 Months Ended

Dec. 31, 2012

FDIC Indemnification Asset [Abstract]

Gains and Losses Associated with Covered Assets

	2012
	Transaction Income (Loss)			Net Gain (Loss) on Indemnification Asset			Net Impact on Pre-tax Earnings
Recovery of losses on covered loans	$	503		$	344		$	847
Income from resolution of covered assets, net		51,016			(41,962	)		9,054
Net loss on sale of covered loans		(29,270	)		30,725			1,455
Gain on sale of OREO		4,164			(3,078	)		1,086
Impairment of OREO		(9,926	)		7,941			(1,985	)
	$	16,487		$	(6,030	)	$	10,457

	2011
	Transaction Income (Loss)			Net Gain (Loss) on Indemnification Asset			Net Impact on Pre-tax Earnings
Recovery of losses on covered loans	$	7,692		$	(6,327	)	$	1,365
Income from resolution of covered assets, net		18,776			(6,871	)		11,905
Net loss on sale of covered loans		(70,366	)		56,053			(14,313	)
Loss on sale of OREO		(23,576	)		17,272			(6,304	)
Impairment of OREO		(24,569	)		19,685			(4,884	)
	$	(92,043	)	$	79,812		$	(12,231	)

	2010
	Transaction Income (Loss)			Net Gain (Loss) on Indemnification Asset			Net Impact on Pre-tax Earnings
Provision for losses on covered loans	$	(46,481	)	$	29,291		$	(17,190	)
Income from resolution of covered assets, net		121,462			(84,138	)		37,324
Net loss on sale of covered loans		(76,360	)		57,747			(18,613	)
Loss on sale of OREO		(2,174	)		1,932			(242	)
Impairment of OREO		(16,131	)		12,904			(3,227	)
	$	(19,684	)	$	17,736		$	(1,948	)

Changes in the FDIC Indemnification Asset

Balance, December 31, 2009	$	3,279,165
Accretion		134,703
Reduction for claims filed		(764,203	)
Net gain on indemnification asset		17,736
Balance, December 31, 2010		2,667,401
Accretion		55,901
Reduction for claims filed		(753,963	)
Net gain on indemnification asset		79,812
Balance, December 31, 2011		2,049,151
Accretion		15,306
Reduction for claims filed		(600,857	)
Net loss on indemnification asset		(6,030	)
Balance, December 31, 2012	$	1,457,570

Other Real Estate Owned (Tables)

12 Months Ended

Dec. 31, 2012

Other Real Estate Owned [Abstract]

Other Real Estate Owned, Roll Forward

	2012			2011			2010
Balance, beginning of period	$	123,737		$	206,680		$	120,110
Transfers from loan portfolio		151,302			312,958			392,233
Sales		(189,091	)		(371,332	)		(289,532	)
Impairment		(9,926	)		(24,569	)		(16,131	)

Balance, end of period	$	76,022		$	123,737		$	206,680

Equipment Under Operating Lease (Tables)

12 Months Ended

Dec. 31, 2012

Equipment Under Operating Lease [Abstract]

Components of Equipment Under Operating Lease

Equipment under operating lease	$	39,154
Less: accumulated depreciation		(422	)

Equipment under operating lease, net	$	38,732

Schedule of Future Minimum Rental Payments Under Non-cancelable Operating Leases

Years Ending December 31:
2013	$	3,165
2014		3,165
2015		3,165
2016		3,165
2017		2,594
Thereafter through 2019		2,244

	$	17,498

Premises and Equipment and Lease Commitments (Tables)

12 Months Ended

Dec. 31, 2012

Premises and Equipment and Lease Obligations [Abstract]

Summary of Premises and Equipment

	2012			2011

Branch buildings and improvements	$	17,440		$	11,588
Leasehold improvements		30,491			13,090
Construction in progress		7,816			11,528
Furniture, fixtures and equipment		25,644			18,031
Computer equipment		10,356			7,173
Software and software licensing rights		22,363			20,824

		114,110			82,234
Less: accumulated depreciation		(25,507	)		(11,634	)

Premises and equipment, net	$	88,603		$	70,600

Schedule of Future Minimum Rentals Under Non-cancelable Operating Leases


Years ending December 31,
2013	$	20,612
2014		19,386
2015		16,992
2016		16,054
2017		15,988
Thereafter through 2033		90,783

	$	179,815

- Definition

Tabular disclosure of a lessee's leasing arrangements including: (1) the basis on which contingent rental payments are determined, (2) the existence and terms of renewal or purchase options and escalation clauses, (3) restrictions imposed by lease arrangements, such as those concerning dividends, additional debt, and further leasing, (4) rent holidays, rent concessions, or leasehold improvement incentives and unusual provisions or conditions. Disclosure may also include the specific period used to amortize material leasehold improvements made at the inception of the lease or during the lease term. Additionally, for operating leases having initial or remaining noncancelable lease terms in excess of one year: (a) future minimum rental payments required as of the date of the latest balance sheet presented, in the aggregate and for each of the five succeeding fiscal years, (b) the total of minimum rentals to be received in the future under noncancelable subleases as of the date of the latest balance sheet presented, and (c) for all operating leases, rental expense for each period for which an income statement is presented, with separate amounts for minimum rentals, contingent rentals, and sublease rentals. Rental payments under leases with terms of a month or less that were not renewed need not be included.

+ References + Details

Goodwill and Other Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2012

Goodwill and Intangible Assets Disclosure [Abstract]

Summary of goodwill and other intangible assets

	2012			2011

Indefinite lived intangible assets:
Goodwill	$	67,231		$	67,231
Intangible assets with determinable useful lives:
Core deposit intangible		3,580			1,799
Customer relationship intangible		442			442

		4,022			2,241
Accumulated amortization		(1,485	)		(805	)

		2,537			1,436

Goodwill and other intangible assets, net	$	69,768		$	68,667

Schedule of future expected amortization of intangible assets with determinable useful lives


Years Ending December 31:
2013	$	701
2014		654
2015		490
2016		283
2017		251
Thereafter		158

	$	2,537

Deposits (Tables)

12 Months Ended

Dec. 31, 2012

Deposits [Abstract]

Summary of average balances and weighted average rates paid on deposits

	2012					2011					2010
	Average Balance		Average Rate Paid			Average Balance		Average Rate Paid			Average Balance		Average Rate Paid
Demand deposits:
Non-interest bearing	$	1,099,448		0.00	%	$	622,377		0.00	%	$	440,673		0.00	%
Interest bearing		504,614		0.63	%		382,329		0.65	%		273,897		0.72	%
Money market		2,838,735		0.63	%		2,165,230		0.88	%		1,667,277		1.20	%
Savings		1,073,709		0.58	%		1,201,236		0.83	%		1,203,491		1.18	%
Time		2,632,451		1.48	%		2,585,201		1.71	%		3,889,961		1.85	%

	$	8,148,957		0.81	%	$	6,956,373		1.09	%	$	7,475,299		1.45	%

Maturities of time deposits with balances equal or greater than $100,000

Three months or less	$	330,871
Over three through six months		281,258
Over six through twelve months		536,000
Over twelve months		383,791

	$	1,531,920

Interest expense on deposits

	2012		2011		2010

Interest bearing demand	$	3,155	$	2,499	$	1,981
Money market		17,878		19,020		19,999
Savings		6,215		10,006		14,243
Time		38,930		44,248		72,121

	$	66,178	$	75,773	$	108,344

Short-Term Borrowings (Tables)

12 Months Ended

Dec. 31, 2012

Short-Term Borrowings [Abstract]

Schedule of short term-borrowings

	2012			2011			2010
Maximum outstanding at any month-end	$	52,126		$	2,165		$	17,459
Balance outstanding at end of period	$	8,175		$	206		$	492
Average outstanding during the period	$	12,435		$	1,333		$	7,812
Average interest rate during the period		0.41	%		0.48	%		0.92	%
Average interest rate at end of period		0.49	%		0.50	%		0.43	%

Federal Home Loan Bank Advances (Tables)

12 Months Ended

Dec. 31, 2012

Federal Home Loan Bank Advances [Abstract]

Schedule of outstanding FHLB advances

				Range of Interest Rates
				Range of Interest Rates						Weighted Average Rate
	Amount			Minimum			Maximum			Weighted Average Rate
Maturing in:
2013	$	1,285,000			0.18	%		4.77	%		1.59	%
2014		405,000			0.36	%		0.71	%		0.55	%
2015		125,350			0.00	%		0.79	%		0.74	%
2017		105,000			0.95	%		0.98	%		0.97	%
Total contractual balance outstanding		1,920,350
Acquisition accounting fair value adjustment and unamortized modification costs		(3,431	)
Carrying value	$	1,916,919

- Definition

Tabular disclosure of advances by federal home loan bank by branch.

+ References + Details

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2012

Income Taxes [Abstract]

Components of the provision for income taxes

	2012			2011			2010
Current:
Federal	$	170,973		$	115,127		$	96,722
State		34,860			29,558			6,995
		205,833			144,685			103,717
Deferred:
Federal		(60,985	)		(9,322	)		20,987
State		(11,243	)		(5,787	)		3,101
		(72,228	)		(15,109	)		24,088
	$	133,605		$	129,576		$	127,805

Reconciliation of expected income tax expense at the statutory federal income tax rate

2012
2011
2010

Amount
Percent
Amount
Percent
Amount
Percent

Tax expense calculated at the statutory federal income tax rate
$ 120,703

35.00 % $ 67,460

35.00 % $ 109,389

35.00 %

Increases (decreases) resulting from:

State income taxes, net of federal tax benefit

12,967

3.76 %
7,007

3.64 %
7,464

2.39 %

Non-deductible equity based compensation

3,624

1.05 %
47,023

24.40 %
12,660

4.05 %

Uncertain state tax positions

2,870

0.83 %
12,757

6.62 %
1,601

0.51 %

Other, net

(6,559 )
(1.90 )%
(4,671 )
(2.43 )%
(3,309 )
(1.06 )%

$ 133,605

38.74 % $ 129,576

67.23 % $ 127,805

40.89 %

Components of deferred tax assets and liabilities

	2012		2011
Deferred tax assets:
Excess of tax basis over carrying value of acquired loans	$	290,735	$	301,518
Excess of carrying value over tax basis of FHLB advances and time deposits assumed		—		8,024
Allowance for loan and lease losses		22,743		18,371
Acquisition costs		12,969		12,471
Warrant issued to the FDIC		—		7,126
OREO		4,540		6,805
Acquired net operating loss carryforward		7,636		—
Equity based compensation		4,411		4,207
Unrealized losses on derivatives designated as cash flow hedges		18,603		23,331
Other		12,182		7,345
Gross deferred tax assets		373,819		389,198
Deferred tax liabilities:
Deferred tax gain resulting from the FSB Acquisition		216,632		320,152
Net unrealized gains on investment securities available for sale		71,290		34,588
Premises and equipment, due to differences in depreciation		20,931		13,840
Other		2,692		1,133
Gross deferred tax liabilities		311,545		369,713
Net deferred tax asset	$	62,274	$	19,485

Reconciliation of beginning and ending amount of gross unrecognized tax benefits

	2012			2011			2010
Balance, beginning of period	$	20,961		$	2,845		$	—
Additions for tax positions related to the current year		1,246			6,501			2,176
Additions for tax positions related to prior periods		—			7,982			343
Reductions due to settlements with taxing authorities		(41	)		(185	)		—
		22,166			17,143			2,519
Interest and penalties		2,624			3,818			326
Balance, end of period	$	24,790		$	20,961		$	2,845

Derivatives and Hedging Activities (Tables)

12 Months Ended

Dec. 31, 2012

Derivatives and Hedging Activities [Abstract]

Interest Rate Contract Derivative Financial Instruments and Related Hedged Items

2012

Weighted
Average
Remaining
Life
in Years

Fair value

Weighted
Average
Pay Rate
Weighted
Average
Receive Rate
Notional
Amount
Balance Sheet
Location

Hedged Item
Asset
Liability

Derivatives designated as cash flow hedges:

Pay-fixed interest rate swaps
Variability of interest cash flows on certificates of deposit
3.11%
12-Month Libor

2.8
$ 225,000
Other liabilities
$ —
$ (14,622 )

Purchased interest rate forward-starting swaps
Variability of interest cash flows on variable rate borrowings
3.75%
3-Month Libor

3.8

285,000
Other liabilities

—

(36,182 )

Derivatives not designated as hedges:

Pay-fixed interest rate swaps and caps

4.18%
Indexed to 1-month Libor

4.8

102,712
Other liabilities

—

(4,908 )

Pay-variable interest rate swaps and caps

Indexed to 1-month Libor
4.18%

4.8

102,712
Other assets

4,908

—

$ 715,424

$ 4,908
$ (55,712 )

	2011
				Weighted Average Remaining Life in Years
									Fair value
		Weighted Average Pay Rate	Weighted Average Receive Rate			Notional Amount		Balance Sheet Location	Fair value
	Hedged Item	Weighted Average Pay Rate	Weighted Average Receive Rate			Notional Amount		Balance Sheet Location	Asset		Liability
Derivatives designated as cash flow hedges:
Pay-fixed interest rate swaps	Variability of interest cash flows on certificates of deposit	3.11%	12-Month Libor		3.9	$	225,000	Other liabilities	$	—	$	(15,854	)
Purchased interest rate forward-starting swaps	Variability of interest cash flows on variable rate borrowings	3.65%	3-Month Libor		4.4		405,000	Other liabilities		—		(47,593	)
Derivatives not designated as hedges:
Pay-fixed interest rate swaps		5.15%	Indexed to 1-month Libor		5.6		53,018	Other liabilities		—		(3,731	)
Pay-variable interest rate swaps		Indexed to 1-month Libor	5.15%		5.6		53,018	Other assets		3,731		—
						$	736,036		$	3,731	$	(67,178	)

Gains and Losses Recognized, Included in Interest Expense

	2012			2011			2010
Amount of loss included in AOCI at end of period, net of tax	$	(29,623	)	$	(37,153	)	$	(23,931	)
Amount of loss reclassified from AOCI into interest expense during the period (effective portion)	$	(17,962	)	$	(18,982	)	$	(13,519	)
Amount of loss related to termination of cash flow hedges reclassified from AOCI into non-interest income during the period	$	(8,701	)	$	—		$	—
Amount of gain (loss) recognized in income during the period (ineffective portion)	$	—		$	426		$	(706	)

Stockholders' Equity (Tables)

12 Months Ended

Dec. 31, 2012

Stockholders' Equity [Abstract]

Changes in Accumulated Other Comprehensive Income

2012

Before Tax
Tax Effect
Net of Tax

Unrealized gains on investment securities available for sale:

Net unrealized holding gain arising during the year
$ 112,165
$ (43,272 ) $ 68,893

Reclassification adjustment for net securities gains realized in income

(17,039 )
6,573

(10,466 )

Net change in unrealized gains on securities available for sale

95,126

(36,699 )
58,427

Unrealized losses on derivative instruments:

Net unrealized holding loss arising during the year

(14,405 )
5,557

(8,848 )

Reclassification adjustment for net losses realized in income

26,663

(10,285 )
16,378

Net change in unrealized losses on derivative instruments

12,258

(4,728 )
7,530

Other comprehensive income
$ 107,384
$ (41,427 ) $ 65,957

	2011
	Before Tax			Tax Effect			Net of Tax
Unrealized gains on investment securities available for sale:
Net unrealized holding loss arising during the year	$	(44	)	$	17		$	(27	)
Reclassification adjustment for net securities gains realized in income		(1,136	)		438			(698	)
Net change in unrealized gains on securities available for sale		(1,180	)		455			(725	)
Unrealized losses on derivative instruments:
Net unrealized holding loss arising during the year		(40,507	)		15,625			(24,882	)
Reclassification adjustment for net losses realized in income		18,982			(7,322	)		11,660
Net change in unrealized losses on derivative instruments		(21,525	)		8,303			(13,222	)
Other comprehensive loss	$	(22,705	)	$	8,758		$	(13,947	)

	2010
	Before Tax			Tax Effect			Net of Tax
Unrealized gains on investment securities available for sale:
Net unrealized holding gains arising during the year	$	43,529		$	(16,791	)	$	26,738
Reclassification adjustment for net securities losses realized in income		998			(385	)		613
Net change in unrealized gains on securities available for sale		44,527			(17,176	)		27,351
Unrealized losses on derivative instruments:
Net unrealized holding loss arising during the year		(50,376	)		19,433			(30,943	)
Reclassification adjustment for net losses realized in income		13,519			(5,215	)		8,304
Net change in unrealized losses on derivative instruments		(36,857	)		14,218			(22,639	)
Other comprehensive gain	$	7,670		$	(2,958	)	$	4,712

Schedule of other comprehensive income

	Unrealized Gains on Investment Securities Available for Sale			Unrealized Losses on Derivative Instruments			Total
Balance, December 31, 2009	$	28,546		$	(1,292	)	$	27,254
Other comprehensive income		27,351			(22,639	)		4,712
Balance, December 31, 2010		55,897			(23,931	)		31,966
Other comprehensive income		(725	)		(13,222	)		(13,947	)
Balance, December 31, 2011		55,172			(37,153	)		18,019
Other comprehensive income		58,427			7,530			65,957
Balance, December 31, 2012	$	113,599		$	(29,623	)	$	83,976

Equity Based Compensation and Other Benefit Plans (Tables)

12 Months Ended

Dec. 31, 2012

Equity Based Compensation [Abstract]

Summary of compensation costs related to equity based awards

	2012			2011			2010
Compensation cost of equity based awards:
Unvested and restricted share awards	$	7,389		$	2,069		$	—
Option awards		2,671			1,707			1,301
Performance share awards		507			—			—
PIUs		—			110,398			36,170
Instruments issued in exchange for PIUs		13,235			30,614			—
Total compensation cost of equity based awards		23,802			144,788			37,471
Related tax benefits		(4,887	)		(3,767	)		(502	)
Compensation cost of equity based awards, net of tax	$	18,915		$	141,021		$	36,969

Summary of unrecognized compensation cost

Unrecognized
Compensation
Cost
Weighted Average
Remaining Period

Share awards
$ 22,211

2.26

Option awards
$ 2,138

1.21

Summary of activity related to unvested shares

Number of
Share Awards
Weighted
Average Grant
Date Fair Value

Unvested share awards outstanding, December 31, 2010

—
$ —

Granted

706,230

24.58

Issued in exchange for PIUs

1,931,745

27.00

Vested

(965,873 )
27.00

Canceled or forfeited

(8,280 )
28.05

Unvested share awards outstanding, December 31, 2011

1,663,822

25.97

Granted

608,714

23.42

Vested

(1,179,118 )
26.58

Canceled or forfeited

(90,629 )
24.18

Unvested share awards outstanding, December 31, 2012

1,002,789
$ 23.86

Schedule of restricted share activity

Number of
Share Awards
Weighted
Average Grant
Date Fair Value

Restricted share awards outstanding, December 31, 2011

—
$ —

Granted

276,429

22.27

Vested

(89,322 )
22.28

Restricted share awards outstanding, December 31, 2012

187,107
$ 22.27

Summary of stock options activity

			Weighted Average Exercise Price
Option awards outstanding, December 31, 2009	384,680		$	11.32
Granted	647,020			20.01
Canceled or forfeited	(49,990	)		11.58
Option awards outstanding, December 31, 2010	981,710			17.04
Granted	300,000			22.31
Option awards issued in exchange for PIUs	4,534,970			27.00
Exercised	(31,029	)		10.48
Canceled or forfeited	(47,529	)		19.55
Option awards outstanding, December 31, 2011	5,738,122			25.20
Replacement options issued in conjunction with the acquisition of Herald	256,028			31.32
Exercised	(251,904	)		14.35
Canceled or forfeited	(44,242	)		34.31
Option awards outstanding, December 31, 2012	5,698,004		$	25.89
Exercisable at December 31, 2012	5,290,177		$	26.25

Grant-date fair value of option awards using a Black-Scholes option pricing model

2012
2011
2010

Options
Granted
Options
Granted
Exchanged
for PIUs
Options
Granted

Expected volatility

35.97 %
42.85 %
45.00 %
35.92 %

Expected dividend yield

2.95 %
2.51 %
2.07 %
3.06 %

Expected term in years

1.7

6.0

5.1

8.4

Risk-free interest rate

0.27 %
1.07 %
1.98 %
2.78 %

Weighted average grant date fair value
$ 4.70
$ 7.19
$ 9.42
$ 6.49

Summary of additional information about options outstanding and exercisable

	Outstanding Options						Exercisable Options
Range of Exercise Prices	Number of Options		Weighted Average Remaining Contractual Term (in years)		Aggregate Intrinsic Value (in thousands)		Number of Options		Weighted Average Remaining Contractual Term (in years)		Aggregate Intrinsic Value (in thousands)
$10.00 - $13.39		143,027		6.74	$	1,935		143,027		6.74	$	1,935
$15.94 - $19.97		414,762		7.53		2,715		292,630		7.61		1,981
$21.36 - $22.31		540,965		8.49		1,173		255,270		8.32		558
$27		4,534,970		8.09		—		4,534,970		8.09		—
$30.92		2,353		6.90		—		2,353		6.90		—
$63.74		61,927		5.92		—		61,927		5.92		—
		5,698,004		8.03	$	5,823		5,290,177		8.01	$	4,474

Regulatory Requirements and Restrictions (Tables)

12 Months Ended

Dec. 31, 2012

Regulatory Requirements and Restrictions [Abstract]

Schedule of information regarding regulatory capital

2012

Actual

Required to be Considered Well

Capitalized

Required to be Considered

Adequately Capitalized

Amount
Ratio
Amount
Ratio
Amount
Ratio

BankUnited, Inc.:

Tier 1 leverage
$ 1,646,120

13.16 %
N/A (1)
N/A (1) $ 500,402

4.00 %

Tier 1 risk-based capital
$ 1,646,120

33.60 % $ 293,952

6.00 % $ 195,968

4.00 %

Total risk based capital
$ 1,708,907

34.88 % $ 489,920

10.00 % $ 391,936

8.00 %

BankUnited:

Tier 1 leverage
$ 1,304,980

11.01 % $ 592,836

5.00 % $ 474,269

4.00 %

Tier 1 risk-based capital
$ 1,304,980

29.12 % $ 268,903

6.00 % $ 179,269

4.00 %

Total risk based capital
$ 1,361,736

30.38 % $ 448,173

10.00 % $ 358,538

8.00 %

Herald:

Tier 1 leverage
$ 91,249

18.78 % $ 24,294

5.00 % $ 19,435

4.00 %

Tier 1 risk-based capital
$ 91,249

31.67 % $ 17,287

6.00 % $ 11,525

4.00 %

Total risk based capital
$ 92,998

32.28 % $ 28,810

10.00 % $ 23,048

8.00 %

	2011
	Actual					Required to be Considered Well Capitalized						Required to be Considered Adequately Capitalized
	Amount		Ratio			Amount			Ratio			Amount		Ratio
BankUnited, Inc.:
Tier 1 leverage	$	1,448,592		13.06	%		N/A	(1)		N/A	(1)	$	443,673		4.00	%
Tier 1 risk-based capital	$	1,448,592		41.62	%	$	208,837			6.00	%	$	139,225		4.00	%
Total risk based capital	$	1,492,939		42.89	%	$	348,062			10.00	%	$	278,450		8.00	%
BankUnited:
Tier 1 leverage	$	1,182,647		10.77	%	$	549,047			5.00	%	$	439,238		4.00	%
Tier 1 risk-based capital	$	1,182,647		34.59	%	$	205,166			6.00	%	$	136,778		4.00	%
Total risk based capital	$	1,226,299		35.86	%	$	341,944			10.00	%	$	273,555		8.00	%

Fair Value Measurements (Tables)

12 Months Ended

Dec. 31, 2012

Fair Value Measurements [Abstract]

Assets and Liabilities Measured at Fair Value on a Recurring Basis

	2012
	Level 1		Level 2		Level 3		Total
Investment securities available for sale:
U.S. Treasury and Government agency securities	$	20,141	$	15,013	$	—	$	35,154
U.S. Government agency and sponsored enterprise residential mortgage-backed securities		—		1,584,523		—		1,584,523
U.S. Government agency and sponsored enterprise commercial mortgage-backed securities		—		60,416		—		60,416
Re-Remics		—		585,042		—		585,042
Private label residential mortgage-backed securities and CMOs		—		205,027		243,058		448,085
Private label commercial mortgage-backed securities		—		433,092		—		433,092
Collateralized loan obligations		—		253,188		—		253,188
Non-mortgage asset-backed securities		—		241,346		—		241,346
Mutual funds and preferred stocks		149,279		374		—		149,653
State and municipal obligations		—		25,353		—		25,353
Small Business Administration securities		—		339,610		—		339,610
Other debt securities		—		12,777		4,173		16,950
Derivative assets		—		4,908		—		4,908
Total assets at fair value	$	169,420	$	3,760,669	$	247,231	$	4,177,320
Derivative liabilities		—		55,712		29		55,741
Total liabilities at fair value	$	—	$	55,712	$	29	$	55,741

	2011
	Level 1		Level 2		Level 3		Total
Investment Securities Available for Sale:
U.S. Government agency and sponsored enterprise residential mortgage-backed securities	$	—	$	1,985,713	$	—	$	1,985,713
Re-Remics		—		546,310		—		546,310
Private label residential mortgage-backed securities and CMO's		—		—		387,687		387,687
Private label commercial mortgage-backed securities		—		262,562		—		262,562
Non-mortgage asset-backed securities		—		331,015		79,870		410,885
Mutual funds and preferred stocks		253,778		39		—		253,817
State and municipal obligations		—		25,270		—		25,270
Small Business Administration securities		—		303,677		—		303,677
Other debt securities		—		2,897		3,159		6,056
Derivative assets		—		3,731		—		3,731
Total assets at fair value	$	253,778	$	3,461,214	$	470,716	$	4,185,708
Derivative liabilities		—		67,178		—		67,178
Total liabilities at fair value	$	—	$	67,178	$	—	$	67,178

Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation

	2012
	Private Label Residential Mortgage-Backed Securities			Non-Mortgage Asset-Backed Securities			Other Debt Securities			Derivatives
Balance at beginning of period	$	387,687		$	79,870		$	3,159		$	—
Gains for the period included in:
Net income		—			—			—			29
Other comprehensive income		16,629			1,482			1,234			—
Purchases or issuances		167,300			—			—			—
Sales		—			—			—			—
Settlements		(123,531	)		(15,056	)		(220	)		—
Transfers into level 3		—			—			—			—
Transfers out of level 3		(205,027	)		(66,296	)		—			—
Balance at end of period	$	243,058		$	—		$	4,173		$	29

	2011
	Re-Remics			Private Label Residential Mortgage- Backed Securities			Private Label Commercial Mortgage- Backed Securities			Non-Mortgage Asset-Backed Securities			Other Debt Securities			FDIC Warrant			PIU Liability			Derivatives
Balance, beginning of period	$	612,631		$	382,920		$	—		$	130,610		$	3,943		$	(25,000	)	$	(44,964	)	$	(78	)
Gains (losses) for the period included in:
Net income		—			—			—			—			—			—			—			78
Other comprehensive income		(9,949	)		(18,135	)		6,033			(3,256	)		(771	)		—			—			—
Purchases or issuances		—			93,594			178,370			140,922			—			—			—			—
Sales		—			—			—			(14,978	)		—			—			—			—
Settlements		(144,270	)		(70,692	)		(20,685	)		(80,160	)		(13	)		25,000			44,964			—
Transfers into level 3		—			—			—			64,533			—			—			—			—
Transfers out of level 3		(458,412	)		—			(163,718	)		(157,801	)		—			—			—			—
Balance, end of period	$	—		$	387,687		$	—		$	79,870		$	3,159		$	—		$	—		$	—

	2010
	Re-Remics			Private Label Residential Mortgage- Backed Securities			Non-Mortgage Asset-Backed Securities			Other Debt Securities			FDIC Warrant			PIU Liability			Derivatives
Balance, beginning of period	$	475,003		$	366,508		$	30,000		$	3,528		$	(3,168	)	$	(8,793	)	$	—
Gains (losses) for the period included in:
Net income		—			—			—			—			(21,832	)		(36,171	)		(78	)
Other comprehensive income		16,677			16,081			375			634			—			—			—
Purchases or issuances		325,543			80,566			106,946			—			—			—			—
Sales		(50,591	)		—			—			—			—			—			—
Settlements		(154,001	)		(80,235	)		(6,711	)		(219	)								—
Transfers into level 3		—			—			—			—			—			—			—
Transfers out of level 3		—			—			—			—			—			—			—
Balance, end of period	$	612,631		$	382,920		$	130,610		$	3,943		$	(25,000	)	$	(44,964	)	$	(78	)

Valuation Techniques and Unobservable Inputs Used in the Valuation of Financial Instruments Falling Within Level 3 of the Fair Value Hierarchy

	Fair Value at December 31, 2012		Valuation Technique	Unobservable Input	Range (Weighted Average)
Private label residential	$	201,821	Discounted cash flow	Voluntary prepayment rate	1.98% - 31.15% (8.64%)
mortgage-backed				Probability of default	0.00% - 32.49% (7.89%)
securities and CMO's—				Loss severity	0.00% - 70.00% (8.51%)
Covered
Private label residential	$	41,237	Discounted cash flow	Voluntary prepayment rate	6.32% - 37.10% (12.43%)
mortgage-backed				Probability of default	0.00% - 4.98% (1.80%)
securities and CMO's—				Loss severity	0.00% - 9.74% (1.67%)

Assets for which Nonrecurring Changes in Fair Value have been recorded

	2012
	Level 1		Level 2		Level 3		Total		Gains (Losses) from Fair Value Changes
Other real estate owned	$	—	$	—	$	76,022	$	76,022	$	(9,926	)
Impaired loans	$	—	$	—	$	5,956	$	5,956	$	(1,600	)

	2011
	Level 1		Level 2		Level 3		Total		Gains (Losses) from Fair Value Changes
Other real estate owned	$	—	$	—	$	123,737	$	123,737	$	(24,569	)
Impaired loans	$	—	$	—	$	5,028	$	5,028	$	(4,254	)

		2010
		Level 1			Level 2			Level 3			Total			Gains (Losses) from Fair Value Changes
Other real estate owned		$	—		$	—		$	206,680		$	206,680		$	(16,131	)

Carrying Value and fair Value of Financial Instruments

		2012				2011
	Level	Carrying Value		Fair Value		Carrying Value		Fair Value
Assets:
Cash and cash equivalents	1	$	495,353	$	495,353	$	303,742	$	303,742
Investment securities available for sale	1/2/3		4,172,412		4,172,412		4,181,977		4,181,977
Non-marketable equity securities	2		133,060		133,060		147,055		147,055
Loans held for sale	2		2,129		2,151		3,952		3,994
Loans:
Covered	3		1,846,482		2,508,466		2,398,737		2,856,268
Non-covered	3		3,666,136		3,718,377		1,689,919		1,725,313
FDIC Indemnification asset	3		1,457,570		1,285,434		2,049,151		1,950,446
Accrued interest receivable	2		22,059		22,059		19,133		19,133
Derivative assets	2		4,908		4,908		3,731		3,731
Liabilities:
Demand, savings and money market deposits	2	$	5,897,362	$	5,897,362	$	4,777,530	$	4,777,530
Time deposits	2		2,640,711		2,666,780		2,587,184		2,621,874
Short-term borrowings	2		8,175		8,175		206		206
Federal Home Loan Bank advances	2		1,916,919		1,929,316		2,236,131		2,294,265
Accrued interest payable	2		3,877		3,877		8,519		8,519
Derivative liabilities	2/3		55,741		55,741		67,178		67,178

- Definition

Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income (loss), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset.

+ References + Details

- Definition

Tabular disclosure of the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments, assets, and liabilities. Such certain disclosures about the financial instruments, assets, and liabilities include: (1) the fair value of the required items together with their carrying amounts (as appropriate) and (2) the methodology and assumptions used in developing such estimates of fair value.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13476-108611

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19207-110258

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13467-108611

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6447952&loc=d3e13220-108610

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 30
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14172-108612

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 10
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13433-108611

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 159
-Paragraph 19
-Subparagraph a, b, c(1), d(1)
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 14
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15
-Subparagraph b-d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 159
-Paragraph 18
-Subparagraph c(2), d, e, f
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 157
-Paragraph 32
-Subparagraph a, c(1), c(2), c(3), d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 10
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2012

Commitments and Contingencies [Abstract]

Total Lending Related Commitments Outstanding

Covered Non-Covered Total

Commitments to fund loans $ — $ 199,165 $ 199,165

Commitments to purchase loans — 18,723 18,723

Unfunded commitments under lines of credit 63,797 435,855 499,652

Commercial and standby letters of credit — 37,395 37,395

$ 63,797 $ 691,138 $ 754,935

Condensed Financial Statements of BankUnited, Inc. (Tables)

12 Months Ended

Dec. 31, 2012

Condensed Financial Statements of BankUnited, Inc. [Abstract]

Condensed Balance Sheets

	December 31, 2012		December 31, 2011
Assets:
Cash and cash equivalents	$	52,989	$	128,126
Investment securities available for sale, at fair value		155,688		105,707
Investment in subsidiaries		1,554,153		1,270,682
Deferred tax asset, net		14,973		14,837
Other assets		32,582		33,891

Total assets	$	1,810,385	$	1,553,243

Liabilities and Stockholders' Equity:
Other liabilities	$	3,705	$	17,963

Total liabilities		3,705		17,963
Stockholders' equity		1,806,680		1,535,280

Total liabilities and stockholders' equity	$	1,810,385	$	1,553,243

Condensed Statements of Income

	Years Ended December 31,

	2012			2011		2010
Income:
Interest and dividends on investment securities available for sale	$	3,890		$	2,033	$	—
Service fees from subsidiaries		14,043			25,659		25,797
Equity in earnings of subsidiaries		218,154			190,134		209,753
Gain on sale of investment securities available for sale		617			—		—
Other		5,288			—		—

Total		241,992			217,826		235,550

Expense:
Employee compensation and benefits		26,928			145,279		41,817
Other		6,914			7,858		3,425

Total		33,842			153,137		45,242

Income before income taxes		208,150			64,689		190,308
Provision (benefit) for income taxes		(3,110	)		1,521		5,573

Net income	$	211,260		$	63,168	$	184,735

Condensed Statements of Cash Flows

	Years Ended December 31,
	2012			2011			2010
Cash flows from operating activities:
Net income	$	211,260		$	63,168		$	184,735
Adjustments to reconcile net income to net cash provided by operating activities:
Equity in undistributed earnings of subsidiaries		(118,154	)		(75,134	)		(149,753	)
Equity based compensation		23,204			144,769			1,301
Change in fair value of equity instruments classified as liabilities		—			—			35,062
Other		(5,529	)		(883	)		2,397

Net cash provided by operating activities		110,781			131,920			73,742

Cash flows from investing activities:
Capital contributions to subsidiary		(30,000	)		—			—
Purchase of investment securities available for sale		(99,710	)		(123,367	)		—
Proceeds from repayments, sale, maturities and calls of investment securities available for sale		53,094			17,812			—
Cash paid in business combination		(25,164	)		—			—
Other		(326	)		(223	)		(723	)

Net cash used in investing activities		(102,106	)		(105,778	)		(723	)

Cash flows from financing activities:
Issuance of common stock		—			98,620			2,500
Dividends paid		(89,021	)		(55,803	)		(20,000	)
Settlement of FDIC Warrant		—			(25,000	)		—
Other		5,209			931			—

Net cash provided by (used in) financing activities		(83,812	)		18,748			(17,500	)

Net increase (decrease) in cash and cash equivalents		(75,137	)		44,890			55,519
Cash and cash equivalents, beginning of period		128,126			83,236			27,717

Cash and cash equivalents, end of period	$	52,989		$	128,126		$	83,236

Supplemental schedule of non-cash investing and financing activities:
Dividends declared, not paid	$	—		$	14,930		$	14,000

Exchange of common stock for Series A preferred stock	$	54		$	—		$	—

Equity consideration issued in business combination	$	39,861		$	—		$	—

Reclassification of PIU liability to equity	$	—		$	44,964		$	—

Quarterly Financial Information (Tables)

12 Months Ended

Dec. 31, 2012

Quarterly Financial Information [Abstract]

Schedule of financial information by quarter

	2012
	Fourth Quarter		Third Quarter		Second Quarter		First Quarter		Total
Interest income	$	202,346	$	170,305	$	177,915	$	170,290	$	720,856
Interest expense		27,782		30,888		32,118		32,481		123,269
Net interest income before provision for loan losses		174,564		139,417		145,797		137,809		597,587
Provision for loan losses		1,030		6,374		2,725		8,767		18,896
Net interest income after provision for loan losses		173,534		133,043		143,072		129,042		578,691
Non-interest income(1)(2)(3)		5,499		25,684		21,666		36,398		89,247
Non-interest expense		78,702		77,222		83,031		84,118		323,073
Income before income taxes		100,331		81,505		81,707		81,322		344,865
Provision for income taxes		37,829		31,948		32,778		31,050		133,605
Net income	$	62,502	$	49,557	$	48,929	$	50,272	$	211,260
Earnings per common share, basic	$	0.61	$	0.48	$	0.48	$	0.49	$	2.05
Earnings per common share, diluted	$	0.61	$	0.48	$	0.48	$	0.49	$	2.05

	2011
	Fourth Quarter		Third Quarter		Second Quarter			First Quarter			Total
Interest income	$	174,639	$	163,155	$	152,097		$	148,206		$	638,097
Interest expense		33,926		34,357		34,775			35,879			138,937
Net interest income before provision for loan losses		140,713		128,798		117,322			112,327			499,160
Provision for (recovery of) loan losses		4,012		1,252		(2,892	)		11,456			13,828
Net interest income after provision for (recovery of) loan losses		136,701		127,546		120,214			100,871			485,332
Non-interest income(3)		13,342		32,755		52,858			64,262			163,217
Non-interest expense(4)		75,825		79,752		95,889			204,339			455,805
Income (loss) before income taxes		74,218		80,549		77,183			(39,206	)		192,744
Provision for income taxes(4)		32,938		34,996		33,188			28,454			129,576
Net income (loss)	$	41,280	$	45,553	$	43,995		$	(67,660	)	$	63,168
Earnings (loss) per common share, basic	$	0.41	$	0.45	$	0.44		$	(0.72	)	$	0.63
Earnings (loss) per common share, diluted	$	0.41	$	0.45	$	0.44		$	(0.72	)	$	0.62

Basis of Presentation and Summary of Significant Accounting Policies (Narrative) (Details) $ in Billions	12 Months Ended
	Dec. 31, 2012 USD ($)
Basis of Presentation and Summary of Significant Accounting Policies [Abstract]
Number of Wholly-Owned Subsidiaries (in Subsidiaries)	3
Entity Location [Line Items]
Number of Florida counties BankUnited branches are located in (in Counties)	15
Percent FDIC will reimburse for losses (in Percent)	80.00%
Maximum amount FDIC will reimburse	$ 4
Percent of losses in excess of maximum amount FDIC will reimburse (in Percent)	95.00%
Branch Buildings And Improvements [Member]
Property Plant And Equipment [Line Items]
Estimated useful lives of premises and equipment (in Duration)	30 years
Leasehold Improvements [Member] \| Minimum [Member]
Property Plant And Equipment [Line Items]
Estimated useful lives of premises and equipment (in Duration)	5 years
Leasehold Improvements [Member] \| Maximum [Member]
Property Plant And Equipment [Line Items]
Estimated useful lives of premises and equipment (in Duration)	20 years
Furniture Fixtures And Equipment [Member] \| Minimum [Member]
Property Plant And Equipment [Line Items]
Estimated useful lives of premises and equipment (in Duration)	5 years
Furniture Fixtures And Equipment [Member] \| Maximum [Member]
Property Plant And Equipment [Line Items]
Estimated useful lives of premises and equipment (in Duration)	7 years
Computer Equipment [Member]
Property Plant And Equipment [Line Items]
Estimated useful lives of premises and equipment (in Duration)	3 years
Software And Software Licensing Rights [Member] \| Minimum [Member]
Property Plant And Equipment [Line Items]
Estimated useful lives of premises and equipment (in Duration)	3 years
Software And Software Licensing Rights [Member] \| Maximum [Member]
Property Plant And Equipment [Line Items]
Estimated useful lives of premises and equipment (in Duration)	5 years
Florida [Member]
Entity Location [Line Items]
Number of branches (in Branches)	98
New York [Member]
Entity Location [Line Items]
Number of branches (in Branches)	2

Earnings per Share (Computation of Basic and Diluted Earnings per Common Share) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2011	Jun. 30, 2011	Mar. 31, 2011	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Numerator:
Net income	$ 62,502	$ 49,557	$ 48,929	$ 50,272	$ 41,280	$ 45,553	$ 43,995	$ (67,660)	$ 211,260	$ 63,168	$ 184,735
Preferred stock dividends									(3,899)	0	0
Net income available to common stockholders									207,361	63,168	184,735
Distributed and undistributed earnings allocated to participating securities									(15,081)	(3,449)	0
Income allocated to common stockholders for basic earnings per common share									$ 192,280	$ 59,719	$ 184,735
Denominator:
Weighted average common shares outstanding									94,791,484	96,875,386	92,950,735
Less average unvested stock awards									(1,137,210)	(1,421,694)	0
Weighted average shares for basic earnings per common share									93,654,274	95,453,692	92,950,735
Basic earnings per common share (in Dollars per share)	$ 0.61	$ 0.48	$ 0.48	$ 0.49	$ 0.41	$ 0.45	$ 0.44	$ (0.72)	$ 2.05	$ 0.63	$ 1.99
Numerator:
Income allocated to common stockholders for basic earnings per common share									$ 192,280	$ 59,719	$ 184,735
Adjustment for earnings reallocated from participating securities									20	0	0
Income used in calculating diluted earnings per common share									$ 192,300	$ 59,719	$ 184,735
Denominator:
Average shares for basic earnings per common share									93,654,274	95,453,692	92,950,735
Dilutive effect of stock options and preferred shares									174,509	151,585	0
Weighted average shares for diluted earnings per common share									93,828,783	95,605,277	92,950,735
Diluted earnings per common share (in Dollars per share)	$ 0.61	$ 0.48	$ 0.48	$ 0.49	$ 0.41	$ 0.45	$ 0.44	$ (0.72)	$ 2.05	$ 0.62	$ 1.99

Earnings per Share (Potentially Dilutive Securities Outstanding) (Details) - shares	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Unvested shares [Member]
Antidilutive Securities Excluded from Computation of Earnings per Share [Line Items]
Potentially dilutive securities outstanding (in Shares)	1,248,407	1,663,822	0
Stock options and warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings per Share [Line Items]
Potentially dilutive securities outstanding (in Shares)	6,950,735	5,073,580	981,710
Convertible preferred shares [Member]
Antidilutive Securities Excluded from Computation of Earnings per Share [Line Items]
Potentially dilutive securities outstanding (in Shares)	5,415,794	0	0

- Definition

Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were not included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Antidilution
-URI http://asc.fasb.org/extlink&oid=6505113

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Diluted Earnings Per Share
-URI http://asc.fasb.org/extlink&oid=6510752

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Contingent Stock Agreement
-URI http://asc.fasb.org/extlink&oid=6508534

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 40
-Subparagraph c
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 13, 14
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 07-4
-Paragraph 4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 171
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Acquisition Activity (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Feb. 29, 2012
Acquisition Activity [Abstract]
Date of completed acquisition (Date)	Feb. 29, 2012
Purchase price for acquisition of Herald	$ 65,025			$ 65,025
Amount of cash issued to Herald for acquisition				25,200
Number of shares of common stock issued to Herald (in Shares)	1,676,060
Value of common stock issued to Herald				38,600
Value of stock options and warrants issued to Herald				1,200
Gain on acquisition	$ 5,288	$ 0	$ 0
Transaction costs related to acquisition of Herald	3,200
Professional fees related to the acquisition of Herald	900	2,300
Gross contractual amount receivable related to acquired loans	395,200
Estimated amount not expected to be collected based on probability of default and loss severity	12,100
Business Acquisition [Line Items]
Consideration issued	65,025			$ 65,025
Loans	305,954
Other liabilities	$ 106,106	$ 132,536
Individual Business Acquisition [Member]
Acquisition Activity [Abstract]
Purchase price for acquisition of Herald			50,489
Business Acquisition [Line Items]
Consideration issued			50,489
Loans			42,700
Excess of fair value of net assets acquired over consideration issued			7,900
Intangible assets			442
Other liabilities			1,100
Herald National Bank [Member]
Acquisition Activity [Abstract]
Purchase price for acquisition of Herald			65,025
Business Acquisition [Line Items]
Consideration issued			65,025
Loans			305,954
Excess of fair value of net assets acquired over consideration issued			5,288
Intangible assets			1,780
Other liabilities			$ 2,594

Acquisition Activity (Estimated fair values of assets acquired and liabilities assumed) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Feb. 29, 2012
Assets:
Cash and cash equivalents	$ 23,538
Investment securities available for sale	160,971
Loans	305,954
Deferred tax asset, net	12,023
Intangible assets	1,780
Other assets	4,141
Total assets	508,407
Liabilities:
Deposits	435,500
Other liabilities	2,594
Total liabilities	438,094
Estimated fair value of net assets acquired	70,313
Consideration issued	65,025			$ 65,025
Excess of fair value of net assets acquired over consideration issued	$ 5,288	$ 0	$ 0

Investment Securities Available for Sale (Narrative) (Details) $ in Thousands	Dec. 31, 2012 USD ($)	Sep. 30, 2012	Dec. 31, 2011 USD ($)
Investment Securities Available for Sale [Abstract]
Estimated weighted average life of investment portfolio (in Years)	4.2
Effective duration of investment portfolio (in Years)	1.7
Carrying value of securities pledged as collateral for FHLB	$ 900,000		$ 1,200,000
Total number of securities in unrealized loss positions (in Securities)	24
Available For Sale Securities in Unrealized Loss Position No OTTI Recognized	$ 30,200
Schedule of Available for Sale Securities [Line items]
Number of securities in unrealized loss positions (in Securities)	12
US Government agency and sponsored enterprise residential mortgage-backed securities [Member]
Schedule of Available for Sale Securities [Line items]
Number of securities in unrealized loss positions (in Securities)	2
Percent of amortized cost related to the amount of impairment (in Percent)	4.00%
Amount of time securities were in unrealized loss positions (in Duration)	less than twelve months
Private label mortgage-backed securities and CMOs and Re-Remics [Member]
Schedule of Available for Sale Securities [Line items]
Number of securities in unrealized loss positions (in Securities)	19
Percent of amortized cost related to the amount of impairment (in Percent)	2.00%
Amount of time securities were in unrealized loss positions (in Duration)	less than twelve months
Non-mortgage asset-backed securities [Member]
Schedule of Available for Sale Securities [Line items]
Number of securities in unrealized loss positions (in Securities)	5
Percent of amortized cost related to the amount of impairment (in Percent)	2.00%
Mututal Funds [Member]
Schedule of Available for Sale Securities [Line items]
Number of securities in unrealized loss positions (in Securities)		1
Percent of amortized cost related to the amount of impairment (in Percent)		1.00%
Amount of time securities were in unrealized loss positions (in Duration)		25 months
Preferred Stock Outstanding [Member]
Schedule of Available for Sale Securities [Line items]
Number of securities in unrealized loss positions (in Securities)	3
Amount of time securities were in unrealized loss positions (in Duration)	past 3 months

Investment Securities Available for Sale (Investment Securities Available for Sale) (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2009
Schedule of Available for Sale Securities [Line items]
Amortized cost	$ 3,987,527
Gross Unrealized Gains	113,599	$ 55,172	$ 55,897	$ 28,546
Fair value	4,172,412	4,181,977
Covered [Member]
Schedule of Available for Sale Securities [Line items]
Amortized cost	163,844	185,635
Gross Unrealized Gains	63,207	47,425
Gross Unrealized Losses	(546)	(866)
Fair value	226,505	232,194
Covered [Member] \| US Treasury and government agency securities [Member]
Schedule of Available for Sale Securities [Line items]
Amortized cost	0
Gross Unrealized Gains	0
Gross Unrealized Losses	0
Fair value	0
Covered [Member] \| US Government agency and sponsored enterprise residential mortgage-backed securities [Member]
Schedule of Available for Sale Securities [Line items]
Amortized cost	0	0
Gross Unrealized Gains	0	0
Gross Unrealized Losses	0	0
Fair value	0	0
Covered [Member] \| US Government agency and sponsored enterprise commercial mortgage-backed securities [Member]
Schedule of Available for Sale Securities [Line items]
Amortized cost	0
Gross Unrealized Gains	0
Gross Unrealized Losses	0
Fair value	0
Covered [Member] \| Resecuritized real estate mortgage investment conduits ("Re-Remics") [Member]
Schedule of Available for Sale Securities [Line items]
Amortized cost	0	0
Gross Unrealized Gains	0	0
Gross Unrealized Losses	0	0
Fair value	0	0
Covered [Member] \| Private label residential mortgage-backed securities and CMO's [Member]
Schedule of Available for Sale Securities [Line items]
Amortized cost	143,739	165,385
Gross Unrealized Gains	58,266	44,746
Gross Unrealized Losses	(185)	(310)
Fair value	201,820	209,821
Covered [Member] \| Private label commercial mortgage-backed securities [Member]
Schedule of Available for Sale Securities [Line items]
Amortized cost	0	0
Gross Unrealized Gains	0	0
Gross Unrealized Losses	0	0
Fair value	0	0
Covered [Member] \| Collateralized loan obligations [Member]
Schedule of Available for Sale Securities [Line items]
Amortized cost	0
Gross Unrealized Gains	0
Gross Unrealized Losses	0
Fair value	0
Covered [Member] \| Non-mortgage asset-backed securities [Member]
Schedule of Available for Sale Securities [Line items]
Amortized cost	0	0
Gross Unrealized Gains	0	0
Gross Unrealized Losses	0	0
Fair value	0	0
Covered [Member] \| Mutual funds and preferred stocks [Member]
Schedule of Available for Sale Securities [Line items]
Amortized cost	16,382	16,382
Gross Unrealized Gains	1,439	491
Gross Unrealized Losses	(361)	(556)
Fair value	17,460	16,317
Covered [Member] \| State and municipal obligations [Member]
Schedule of Available for Sale Securities [Line items]
Amortized cost	0	0
Gross Unrealized Gains	0	0
Gross Unrealized Losses	0	0
Fair value	0	0
Covered [Member] \| Small Business Administration securities [Member]
Schedule of Available for Sale Securities [Line items]
Amortized cost	0	0
Gross Unrealized Gains	0	0
Gross Unrealized Losses	0	0
Fair value	0	0
Covered [Member] \| Other debt securities [Member]
Schedule of Available for Sale Securities [Line items]
Amortized cost	3,723	3,868
Gross Unrealized Gains	3,502	2,188
Gross Unrealized Losses	0	0
Fair value	7,225	6,056
Non-covered [Member]
Schedule of Available for Sale Securities [Line items]
Amortized cost	3,823,683	3,906,583
Gross Unrealized Gains	122,656	55,983
Gross Unrealized Losses	(432)	(12,783)
Fair value	3,945,907	3,949,783
Non-covered [Member] \| US Treasury and government agency securities [Member]
Schedule of Available for Sale Securities [Line items]
Amortized cost	34,998
Gross Unrealized Gains	157
Gross Unrealized Losses	(1)
Fair value	35,154
Non-covered [Member] \| US Government agency and sponsored enterprise residential mortgage-backed securities [Member]
Schedule of Available for Sale Securities [Line items]
Amortized cost	1,520,047	1,952,095
Gross Unrealized Gains	64,476	34,823
Gross Unrealized Losses	0	(1,205)
Fair value	1,584,523	1,985,713
Non-covered [Member] \| US Government agency and sponsored enterprise commercial mortgage-backed securities [Member]
Schedule of Available for Sale Securities [Line items]
Amortized cost	58,518
Gross Unrealized Gains	1,898
Gross Unrealized Losses	0
Fair value	60,416
Non-covered [Member] \| Resecuritized real estate mortgage investment conduits ("Re-Remics") [Member]
Schedule of Available for Sale Securities [Line items]
Amortized cost	575,069	544,924
Gross Unrealized Gains	10,063	4,972
Gross Unrealized Losses	(90)	(3,586)
Fair value	585,042	546,310
Non-covered [Member] \| Private label residential mortgage-backed securities and CMO's [Member]
Schedule of Available for Sale Securities [Line items]
Amortized cost	243,029	177,614
Gross Unrealized Gains	3,437	1,235
Gross Unrealized Losses	(201)	(983)
Fair value	246,265	177,866
Non-covered [Member] \| Private label commercial mortgage-backed securities [Member]
Schedule of Available for Sale Securities [Line items]
Amortized cost	413,110	255,868
Gross Unrealized Gains	19,982	6,694
Gross Unrealized Losses	0	0
Fair value	433,092	262,562
Non-covered [Member] \| Collateralized loan obligations [Member]
Schedule of Available for Sale Securities [Line items]
Amortized cost	252,280
Gross Unrealized Gains	908
Gross Unrealized Losses	0
Fair value	253,188
Non-covered [Member] \| Non-mortgage asset-backed securities [Member]
Schedule of Available for Sale Securities [Line items]
Amortized cost	233,791	414,274
Gross Unrealized Gains	7,672	2,246
Gross Unrealized Losses	(117)	(5,635)
Fair value	241,346	410,885
Non-covered [Member] \| Mutual funds and preferred stocks [Member]
Schedule of Available for Sale Securities [Line items]
Amortized cost	125,127	235,705
Gross Unrealized Gains	7,066	3,071
Gross Unrealized Losses	0	(1,276)
Fair value	132,193	237,500
Non-covered [Member] \| State and municipal obligations [Member]
Schedule of Available for Sale Securities [Line items]
Amortized cost	25,127	24,994
Gross Unrealized Gains	249	278
Gross Unrealized Losses	(23)	(2)
Fair value	25,353	25,270
Non-covered [Member] \| Small Business Administration securities [Member]
Schedule of Available for Sale Securities [Line items]
Amortized cost	333,423	301,109
Gross Unrealized Gains	6,187	2,664
Gross Unrealized Losses	0	(96)
Fair value	339,610	303,677
Non-covered [Member] \| Other debt securities [Member]
Schedule of Available for Sale Securities [Line items]
Amortized cost	9,164	0
Gross Unrealized Gains	561	0
Gross Unrealized Losses	0	0
Fair value	$ 9,725	$ 0

Investment Securities Available for Sale (Maturities of Investment Securities Available for Sale) (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Investment Securities Available for Sale [Abstract]
Due in one year or less, amortized cost	$ 677,730
Due after one year through five years, amortized cost	1,798,333
Due after five years through ten years, amortized cost	1,065,456
Due after ten years, amortized cost	304,499
Mutual funds and preferred stocks with no stated maturity, amortized cost	141,509
Amortized cost	3,987,527
Due in one year or less, fair value	713,273
Due after one year through five years, fair value	1,880,799
Due after five years through ten years, fair value	1,109,672
Due after ten years, fair value	319,015
Mutual funds and preferred stocks with no stated maturity, fair value	149,653
Fair value	$ 4,172,412	$ 4,181,977

Investment Securities Available for Sale (Gains and Losses on the Sale and Exchange of Investment Securities Available for Sale) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Investment Securities Available for Sale [Abstract]
Proceeds from sale of investment securities available for sale	$ 835,745	$ 217,069	$ 222,014
Gross realized gains	17,338	1,224	1,861
Gross realized losses	(299)	(88)	(48)
Loss on exchange of securities	0	0	(2,811)
Net realized gain	$ 17,039	$ 1,136	$ (998)

- Definition

The cash inflow associated with the sale of debt and equity securities classified as available-for-sale securities.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Investing Activities
-URI http://asc.fasb.org/extlink&oid=6516133

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 45
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=6871852&loc=d3e26853-111562

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 12
-Subparagraph (a),(b)
-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3179-108585

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 115
-Paragraph 18
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 95
-Paragraph 15
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 95
-Paragraph 16
-Subparagraph b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 95
-Paragraph 16
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Investment Securities Available for Sale (Aggregate Fair Value and Amount by which Amortized Cost Exceeds Fair Value for Investment Securities that are in Unrealized Loss Positions) (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Schedule of Available for Sale Securities [Line items]
Estimated fair value, less than 12 months	$ 103,457	$ 911,400
Unrealized losses, less than 12 months	(225)	(12,353)
Estimated fair value,12 months or greater	40,561	119,763
Unrealized losses,12 months or greater	(753)	(1,296)
Estimated fair value, total	144,018	1,031,163
Unrealized losses, total	(978)	(13,649)
US Treasury and government agency securities [Member]
Schedule of Available for Sale Securities [Line items]
Estimated fair value, less than 12 months	5,000
Unrealized losses, less than 12 months	(1)
Estimated fair value,12 months or greater	0
Unrealized losses,12 months or greater	0
Estimated fair value, total	5,000
Unrealized losses, total	(1)
US Government agency and sponsored enterprise residential mortgage-backed securities [Member]
Schedule of Available for Sale Securities [Line items]
Estimated fair value, less than 12 months	15,217	211,168
Unrealized losses, less than 12 months	(35)	(830)
Estimated fair value,12 months or greater	0	70,049
Unrealized losses,12 months or greater	0	(375)
Estimated fair value, total	15,217	281,217
Unrealized losses, total	(35)	(1,205)
Resecuritized real estate mortgage investment conduits ("Re-Remics") [Member]
Schedule of Available for Sale Securities [Line items]
Estimated fair value, less than 12 months	42,018	254,826
Unrealized losses, less than 12 months	(16)	(3,344)
Estimated fair value,12 months or greater	8,833	19,491
Unrealized losses,12 months or greater	(74)	(242)
Estimated fair value, total	50,851	274,317
Unrealized losses, total	(90)	(3,586)
Private label residential mortgage-backed securities and CMO's [Member]
Schedule of Available for Sale Securities [Line items]
Estimated fair value, less than 12 months	53,537	114,915
Unrealized losses, less than 12 months	(185)	(1,120)
Estimated fair value,12 months or greater	6,080	6,469
Unrealized losses,12 months or greater	(201)	(173)
Estimated fair value, total	59,617	121,384
Unrealized losses, total	(386)	(1,293)
Non-mortgage asset-backed securities [Member]
Schedule of Available for Sale Securities [Line items]
Estimated fair value, less than 12 months	0	221,904
Unrealized losses, less than 12 months	0	(5,590)
Estimated fair value,12 months or greater	10,566	8,772
Unrealized losses,12 months or greater	(117)	(45)
Estimated fair value, total	10,566	230,676
Unrealized losses, total	(117)	(5,635)
Mutual funds and preferred stocks [Member]
Schedule of Available for Sale Securities [Line items]
Estimated fair value, less than 12 months	0	77,811
Unrealized losses, less than 12 months	0	(1,371)
Estimated fair value,12 months or greater	15,082	14,982
Unrealized losses,12 months or greater	(361)	(461)
Estimated fair value, total	15,082	92,793
Unrealized losses, total	(361)	(1,832)
State and municipal obligations [Member]
Schedule of Available for Sale Securities [Line items]
Estimated fair value, less than 12 months	2,902	1,002
Unrealized losses, less than 12 months	(23)	(2)
Estimated fair value,12 months or greater	0	0
Unrealized losses,12 months or greater	0	0
Estimated fair value, total	2,902	1,002
Unrealized losses, total	$ (23)	(2)
Small Business Administration securities [Member]
Schedule of Available for Sale Securities [Line items]
Estimated fair value, less than 12 months		29,774
Unrealized losses, less than 12 months		(96)
Estimated fair value,12 months or greater		0
Unrealized losses,12 months or greater		0
Estimated fair value, total		29,774
Unrealized losses, total		$ (96)

Loans and Allowance for Loan and Lease Losses (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2010	Dec. 31, 2011
Loans and Allowance for Loan Losses [Abstract]
Unpaid principal balance of ACI loans	$ 4,600,000		$ 5,300,000
Value of 1-4 single family residential loans	97,100	$ 254,700
Value of pledged real estate loans with unpaid principal balance	5,000,000
Carrying amounts of pledged real estate loans for security for FHLB advances	2,800,000
Increase (decrease) in FDIC indemnification asset	(3,800)	$ (2,900)
Minimum loan balance required for individual impairment evaluations	500
Amount of new and non-ACI impaired loans delinquent by 90 days or more and still accruing	1,500		400
Minimum loan balance required for individual impairment re-evaluations for credit quality indicators	250
Amount of expected cash flows included in accretable yield from the pool of 1-4 single family residential loans	151,500
Unpaid balance of loans remaining in pool of 1-4 single family residential loans	313,500
Amount of 1-4 single family residential and home equity ACI loans delinquent more than 90 days and on accrual status	248,900		321,700
Carrying value of commercial and commercial real estate ACI loans that are delinquent more than 90 days and on accrual status	$ 26,000		$ 39,400

Loans and Allowance for Loan and Lease Losses (Loans) (Details) - USD ($)
$ in Thousands

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

Dec. 31, 2009

Financing Receivable Allowance For Credit Losses [Line Items]

Covered Loans

$ 1,846,482

$ 2,398,737

Total

^[1]

$ 5,578,111

$ 4,174,763

Percent of total (in Percent)

100.00%

Total Premiums, discounts, and deferred costs and fees, net

$ (6,372)

$ (37,405)

Covered loans net of discounts, premiums, deferred costs and fees

1,864,375

2,422,811

Total Loans

5,571,739

4,137,058

Allowance for loan and lease losses for Non-Covered Loans

(41,228)

(24,328)

$ (58,360)

$ (22,621)

Allowance for loan and lease losses for Total Loans

(59,121)

(48,402)

(58,360)

Non-Covered Loans, net

3,666,136

1,689,919

Loans, net

5,512,618

4,088,656

1-4 single family residential [Member]

Financing Receivable Allowance For Credit Losses [Line Items]

Total

$ 2,314,260

$ 2,261,289

Percent of total (in Percent)

100.00%

Total Loans

$ 935,671

$ 466,593

Residential [Member]

Financing Receivable Allowance For Credit Losses [Line Items]

Total

^[1]

$ 2,526,404

$ 2,517,636

Percent of total (in Percent)

45.30%

60.20%

Allowance for loan and lease losses for Non-Covered Loans

$ (10,093)

$ (4,033)

(28,649)

(20,220)

Allowance for loan and lease losses for Total Loans

(19,164)

(10,175)

(28,649)

(9,146)

Residential [Member] | 1-4 single family residential [Member]

Financing Receivable Allowance For Credit Losses [Line Items]

Total

^[1]

$ 2,314,260

$ 2,261,289

Percent of total (in Percent)

41.50%

54.10%

Residential [Member] | Home equity loans and lines of credit [Member]

Financing Receivable Allowance For Credit Losses [Line Items]

Total

^[1]

$ 212,144

$ 256,347

Percent of total (in Percent)

3.80%

6.10%

Commercial [Member]

Financing Receivable Allowance For Credit Losses [Line Items]

Covered Loans

$ 341,973

Non-Covered Loans

4,220

Total

^[1]

$ 3,015,942

$ 1,650,518

Percent of total (in Percent)

54.10%

39.60%

Allowance for loan and lease losses for Non-Covered Loans

$ (30,721)

$ (20,244)

(29,656)

(2,355)

Allowance for loan and lease losses for Total Loans

(39,543)

(38,176)

(29,656)

(45,645)

Commercial [Member] | Multi-family [Member]

Financing Receivable Allowance For Credit Losses [Line Items]

Total

^[1]

$ 364,047

$ 170,679

Percent of total (in Percent)

6.50%

4.10%

Commercial [Member] | Commercial real estate [Member]

Financing Receivable Allowance For Credit Losses [Line Items]

Total

^[1]

$ 973,435

$ 567,468

Percent of total (in Percent)

17.50%

13.60%

Commercial [Member] | Construction and land [Member]

Financing Receivable Allowance For Credit Losses [Line Items]

Total

$ 91,254

$ 68,004

Percent of total (in Percent)

1.60%

1.70%

Commercial [Member] | Commercial and industrial [Member]

Financing Receivable Allowance For Credit Losses [Line Items]

Total

$ 1,361,226

$ 744,187

Percent of total (in Percent)

24.40%

17.80%

Commercial [Member] | Lease financing [Member]

Financing Receivable Allowance For Credit Losses [Line Items]

Total

$ 225,980

$ 844,367

^[1]

Percent of total (in Percent)

4.10%

39.60%

Consumer [Member]

Financing Receivable Allowance For Credit Losses [Line Items]

Total

^[1]

$ 35,765

$ 6,309

Percent of total (in Percent)

0.60%

0.20%

Allowance for loan and lease losses for Non-Covered Loans

$ (414)

$ (51)

(55)

(46)

Allowance for loan and lease losses for Total Loans

(414)

(51)

$ (55)

$ (267)

ACI loans [Member]

Financing Receivable Allowance For Credit Losses [Line Items]

Covered Loans

1,864,375

2,098,341

Non-Covered Loans

4,123

4,220

Total

^[1]

2,102,561

Premiums, discounts, and deferred costs and fees, net for Covered Loans

Premiums, discounts, and deferred costs and fees, net for Non-Covered Loans

Covered loans net of discounts, premiums, deferred costs and fees

1,617,399

2,098,341

Non-Covered loans net of discounts, premiums, deferred costs and fees

4,087

4,220

Total Loans

1,621,486

2,102,561

Allowance for loan and lease losses for Covered Loans

(8,019)

(16,332)

Allowance for loan and lease losses for Non-Covered Loans

Covered Loans, net

1,609,380

2,082,009

Non-Covered Loans, net

4,087

4,220

ACI loans [Member] | 1-4 single family residential [Member]

Financing Receivable Allowance For Credit Losses [Line Items]

Total Loans

1,300,109

1,681,866

ACI loans [Member] | Home equity loans and lines of credit [Member]

Financing Receivable Allowance For Credit Losses [Line Items]

Total Loans

52,499

71,565

ACI loans [Member] | Multi-family [Member]

Financing Receivable Allowance For Credit Losses [Line Items]

Total Loans

56,148

61,710

ACI loans [Member] | Commercial real estate [Member]

Financing Receivable Allowance For Credit Losses [Line Items]

Total Loans

177,819

223,356

ACI loans [Member] | Construction and land [Member]

Financing Receivable Allowance For Credit Losses [Line Items]

Total Loans

18,064

37,120

ACI loans [Member] | Commercial and industrial [Member]

Financing Receivable Allowance For Credit Losses [Line Items]

Total Loans

14,608

24,007

ACI loans [Member] | Lease financing [Member]

Financing Receivable Allowance For Credit Losses [Line Items]

Total Loans

24,007

ACI loans [Member] | Residential [Member]

Financing Receivable Allowance For Credit Losses [Line Items]

Covered Loans

1,352,608

1,753,431

Non-Covered Loans

Total

^[1]

$ 1,352,608

1,753,431

Percent of total (in Percent)

45.30%

Total Loans

$ 2,526,404

2,517,636

ACI loans [Member] | Residential [Member] | 1-4 single family residential [Member]

Financing Receivable Allowance For Credit Losses [Line Items]

Covered Loans

1,300,109

1,681,866

Non-Covered Loans

Total

2,261,289

Total Loans

1,300,109

1,681,866

ACI loans [Member] | Residential [Member] | Home equity loans and lines of credit [Member]

Financing Receivable Allowance For Credit Losses [Line Items]

Covered Loans

52,499

71,565

Non-Covered Loans

Total

256,347

Total Loans

52,499

71,565

ACI loans [Member] | Commercial [Member]

Financing Receivable Allowance For Credit Losses [Line Items]

Covered Loans

262,552

341,973

Non-Covered Loans

4,087

4,220

Total

^[1]

266,639

346,193

Allowance for loan and lease losses for Covered Loans

(8,019)

(16,332)

ACI loans [Member] | Commercial [Member] | Multi-family [Member]

Financing Receivable Allowance For Credit Losses [Line Items]

Covered Loans

56,148

61,710

Non-Covered Loans

Total

364,047

170,679

ACI loans [Member] | Commercial [Member] | Commercial real estate [Member]

Financing Receivable Allowance For Credit Losses [Line Items]

Covered Loans

1,732,732

219,136

Non-Covered Loans

4,087

4,220

Total

567,468

Total Loans

173,732

ACI loans [Member] | Commercial [Member] | Construction and land [Member]

Financing Receivable Allowance For Credit Losses [Line Items]

37,120

68,004

37,120

ACI loans [Member] | Commercial [Member] | Commercial and industrial [Member]

Financing Receivable Allowance For Credit Losses [Line Items]

Covered Loans

14,608

24,007

Non-Covered Loans

Total

744,187

Total Loans

14,608

24,007

ACI loans [Member] | Commercial [Member] | Lease financing [Member]

Financing Receivable Allowance For Credit Losses [Line Items]

Covered Loans

Non-Covered Loans

Total

100,880

ACI loans [Member] | Consumer [Member]

Financing Receivable Allowance For Credit Losses [Line Items]

Covered Loans

2,239

2,937

Non-Covered Loans

Total

2,239

2,937

^[1]

Total Loans

2,239

2,937

Allowance for loan and lease losses for Covered Loans

Non-ACI loans [Member]

Financing Receivable Allowance For Credit Losses [Line Items]

Covered Loans

251,129

354,751

Premiums, discounts, and deferred costs and fees, net for Covered Loans

(30,281)

Premiums, discounts, and deferred costs and fees, net for Non-Covered Loans

Covered loans net of discounts, premiums, deferred costs and fees

(18,235)

324,470

Total Loans

246,976

324,470

Allowance for loan and lease losses for Covered Loans

(9,874)

(7,742)

Covered Loans, net

237,102

316,728

Non-ACI loans [Member] | 1-4 single family residential [Member]

Financing Receivable Allowance For Credit Losses [Line Items]

Total Loans

78,584

92,671

Non-ACI loans [Member] | Home equity loans and lines of credit [Member]

Financing Receivable Allowance For Credit Losses [Line Items]

Total Loans

154,747

178,999

Non-ACI loans [Member] | Multi-family [Member]

Financing Receivable Allowance For Credit Losses [Line Items]

Total Loans

712

774

Non-ACI loans [Member] | Commercial real estate [Member]

Financing Receivable Allowance For Credit Losses [Line Items]

Total Loans

910

32,678

Non-ACI loans [Member] | Construction and land [Member]

Financing Receivable Allowance For Credit Losses [Line Items]

Total Loans

775

164

Non-ACI loans [Member] | Commercial and industrial [Member]

Financing Receivable Allowance For Credit Losses [Line Items]

Total Loans

11,248

19,184

Non-ACI loans [Member] | Residential [Member]

Financing Receivable Allowance For Credit Losses [Line Items]

Covered Loans

93,438

300,737

Allowance for loan and lease losses for Covered Loans

(9,071)

(6,142)

Non-ACI loans [Member] | Residential [Member] | 1-4 single family residential [Member]

Financing Receivable Allowance For Credit Losses [Line Items]

Covered Loans

93,438

117,992

Total Loans

78,584

92,671

Non-ACI loans [Member] | Residential [Member] | Home equity loans and lines of credit [Member]

Financing Receivable Allowance For Credit Losses [Line Items]

Covered Loans

161,365

182,745

Total Loans

154,747

178,999

Non-ACI loans [Member] | Commercial [Member]

Financing Receivable Allowance For Credit Losses [Line Items]

Covered Loans

14,082

54,014

Allowance for loan and lease losses for Covered Loans

(803)

(1,600)

Non-ACI loans [Member] | Commercial [Member] | Multi-family [Member]

Financing Receivable Allowance For Credit Losses [Line Items]

Covered Loans

716

791

Total Loans

712

Non-ACI loans [Member] | Commercial [Member] | Commercial real estate [Member]

Financing Receivable Allowance For Credit Losses [Line Items]

Covered Loans

910

32,678

Total Loans

910

Non-ACI loans [Member] | Commercial [Member] | Construction and land [Member]

Financing Receivable Allowance For Credit Losses [Line Items]

Covered Loans

163

Total Loans

775

Non-ACI loans [Member] | Commercial [Member] | Commercial and industrial [Member]

Financing Receivable Allowance For Credit Losses [Line Items]

Covered Loans

11,627

20,382

Non-ACI loans [Member] | Commercial [Member] | Lease financing [Member]

Financing Receivable Allowance For Credit Losses [Line Items]

Covered Loans

Non-Covered Loans

Total Loans

Non-ACI loans [Member] | Consumer [Member]

Financing Receivable Allowance For Credit Losses [Line Items]

Covered Loans

Allowance for loan and lease losses for Covered Loans

New Loans [Member]

Financing Receivable Allowance For Credit Losses [Line Items]

Non-Covered Loans

1,717,151

Total

3,691,414

Premiums, discounts, and deferred costs and fees, net for Non-Covered Loans

11,863

(7,124)

Non-Covered loans net of discounts, premiums, deferred costs and fees

3,703,277

1,710,027

Total Loans

3,703,277

1,710,027

Allowance for loan and lease losses for Non-Covered Loans

(41,228)

(24,328)

Non-Covered Loans, net

3,214,094

1,685,699

Loans, net

3,662,049

New Loans [Member] | 1-4 single family residential [Member]

Financing Receivable Allowance For Credit Losses [Line Items]

Total Loans

935,671

466,593

New Loans [Member] | Home equity loans and lines of credit [Member]

Financing Receivable Allowance For Credit Losses [Line Items]

Total Loans

1,954

2,037

New Loans [Member] | Multi-family [Member]

Financing Receivable Allowance For Credit Losses [Line Items]

Total Loans

306,481

107,923

New Loans [Member] | Commercial real estate [Member]

Financing Receivable Allowance For Credit Losses [Line Items]

Total Loans

793,105

310,008

New Loans [Member] | Construction and land [Member]

Financing Receivable Allowance For Credit Losses [Line Items]

Total Loans

72,002

New Loans [Member] | Commercial and industrial [Member]

Financing Receivable Allowance For Credit Losses [Line Items]

Total Loans

1,332,781

688,982

New Loans [Member] | Lease financing [Member]

Financing Receivable Allowance For Credit Losses [Line Items]

Total Loans

227,741

789,533

New Loans [Member] | Residential [Member]

Financing Receivable Allowance For Credit Losses [Line Items]

Non-Covered Loans

808,548

463,468

Allowance for loan and lease losses for Non-Covered Loans

(8,197)

(4,033)

New Loans [Member] | Residential [Member] | 1-4 single family residential [Member]

Financing Receivable Allowance For Credit Losses [Line Items]

Non-Covered Loans

920,713

461,431

Total Loans

935,671

466,593

New Loans [Member] | Residential [Member] | Home equity loans and lines of credit [Member]

Financing Receivable Allowance For Credit Losses [Line Items]

Non-Covered Loans

1,954

2,037

Total Loans

1,954

2,037

New Loans [Member] | Commercial [Member]

Financing Receivable Allowance For Credit Losses [Line Items]

Non-Covered Loans

2,415,476

1,250,311

Allowance for loan and lease losses for Non-Covered Loans

(31,333)

(20,244)

New Loans [Member] | Commercial [Member] | Multi-family [Member]

Financing Receivable Allowance For Credit Losses [Line Items]

Non-Covered Loans

108,178

Total Loans

306,481

107,923

New Loans [Member] | Commercial [Member] | Commercial real estate [Member]

Financing Receivable Allowance For Credit Losses [Line Items]

Non-Covered Loans

311,434

Total Loans

793,105

310,008

New Loans [Member] | Commercial [Member] | Construction and land [Member]

Financing Receivable Allowance For Credit Losses [Line Items]

Non-Covered Loans

30,721

Total Loans

72,002

30,536

New Loans [Member] | Commercial [Member] | Commercial and industrial [Member]

Financing Receivable Allowance For Credit Losses [Line Items]

Non-Covered Loans

1,334,991

699,798

Total Loans

688,982

New Loans [Member] | Commercial [Member] | Lease financing [Member]

Financing Receivable Allowance For Credit Losses [Line Items]

Non-Covered Loans

225,980

100,180

Total Loans

227,741

100,551

New Loans [Member] | Consumer [Member]

Financing Receivable Allowance For Credit Losses [Line Items]

Non-Covered Loans

33,526

3,372

Total Loans

33,542

3,397

Allowance for loan and lease losses for Non-Covered Loans

$ (99)

New Loans [Member] | Consumer [Member] | Construction and land [Member]

Financing Receivable Allowance For Credit Losses [Line Items]

Total Loans

$ 30,536

[1]	Ending balance of loans is before premiums, discounts, deferred fees and costs.

Loans and Allowance for Loan and Lease Losses (Single Family Residential Loans Categorized Between Fixed and Adjustable Rate Mortgages) (Details) - USD ($)
$ in Thousands

Dec. 31, 2012

Dec. 31, 2011

Accounts Notes And Loans Receivable [Line Items]

Covered Loans

$ 1,846,482

$ 2,398,737

Total Covered and Noncovered Loans

^[1]

$ 5,578,111

$ 4,174,763

Percent of total (in Percent)

100.00%

1-4 single family residential [Member]

Accounts Notes And Loans Receivable [Line Items]

Total Covered and Noncovered Loans

$ 2,314,260

$ 2,261,289

Percent of total (in Percent)

100.00%

ACI loans [Member]

Accounts Notes And Loans Receivable [Line Items]

Non-Covered Loans

$ 4,123

$ 4,220

Covered Loans

1,864,375

2,098,341

Total Covered and Noncovered Loans

^[1]

2,102,561

Non-ACI loans [Member]

Accounts Notes And Loans Receivable [Line Items]

Covered Loans

251,129

354,751

New Loans [Member]

Accounts Notes And Loans Receivable [Line Items]

Non-Covered Loans

1,717,151

Total Covered and Noncovered Loans

3,691,414

Fixed rate loans [Member]

Accounts Notes And Loans Receivable [Line Items]

Total Covered and Noncovered Loans

$ 939,925

$ 845,683

Percent of total (in Percent)

40.60%

37.40%

Fixed rate loans [Member] | ACI loans [Member]

Accounts Notes And Loans Receivable [Line Items]

Covered Loans

$ 463,471

$ 487,898

Fixed rate loans [Member] | Non-ACI loans [Member]

Accounts Notes And Loans Receivable [Line Items]

Covered Loans

37,865

46,654

Fixed rate loans [Member] | New Loans [Member]

Accounts Notes And Loans Receivable [Line Items]

Non-Covered Loans

311,131

Fixed rate loans [Member] | New Loans [Member] | 1-4 single family residential [Member]

Accounts Notes And Loans Receivable [Line Items]

Non-Covered Loans

$ 438,859

ARM Loans [Member]

Accounts Notes And Loans Receivable [Line Items]

Total Covered and Noncovered Loans

$ 1,415,606

Percent of total (in Percent)

59.40%

62.60%

ARM Loans [Member] | ACI loans [Member]

Accounts Notes And Loans Receivable [Line Items]

Covered Loans

$ 836,638

$ 1,193,968

ARM Loans [Member] | Non-ACI loans [Member]

Accounts Notes And Loans Receivable [Line Items]

Covered Loans

55,573

71,338

ARM Loans [Member] | New Loans [Member]

Accounts Notes And Loans Receivable [Line Items]

Non-Covered Loans

$ 482,124

$ 150,300

[1]	Ending balance of loans is before premiums, discounts, deferred fees and costs.

Loans and Allowance for Loan and Lease Losses (Outstanding Loans Domiciled) (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Accounts Notes And Loans Receivable [Line Items]
Outstanding loans by state of domicile have at least four percent of loans outstanding	$ 8,130,645	$ 7,420,041
Outstanding loans to customers by state of domicle (in Percent)	100.00%	100.00%
Florida [Member]
Accounts Notes And Loans Receivable [Line Items]
Outstanding loans by state of domicile have at least four percent of loans outstanding	$ 5,004,414	$ 4,720,217
Outstanding loans to customers by state of domicle (in Percent)	61.60%	63.60%
New York [Member]
Accounts Notes And Loans Receivable [Line Items]
Outstanding loans by state of domicile have at least four percent of loans outstanding	$ 394,333	$ 554,637
Outstanding loans to customers by state of domicle (in Percent)	4.80%	7.50%
California [Member]
Accounts Notes And Loans Receivable [Line Items]
Outstanding loans by state of domicile have at least four percent of loans outstanding	$ 761,088	$ 184,253
Outstanding loans to customers by state of domicle (in Percent)	9.40%	2.50%
Illinois [Member]
Accounts Notes And Loans Receivable [Line Items]
Outstanding loans by state of domicile have at least four percent of loans outstanding	$ 267,768	$ 304,730
Outstanding loans to customers by state of domicle (in Percent)	3.30%	4.10%
Others [Member]
Accounts Notes And Loans Receivable [Line Items]
Outstanding loans by state of domicile have at least four percent of loans outstanding	$ 1,703,042	$ 1,656,204
Outstanding loans to customers by state of domicle (in Percent)	20.90%	22.30%

Loans and Allowance for Loan and Lease Losses (One To Four Single Family Residential Loans Sold to Third Parties on Non Recourse Basis) (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Loans and Allowance for Loan Losses [Abstract]
Unpaid principal balance of covered one to four single family residential loans sold	$ 239,135	$ 268,588	$ 272,178
Gross cash proceeds from covered one to four single family residential loans sold	104,543	76,422	68,099
Carrying value from covered one to four single family residential loans sold	103,127	146,148	143,526
Transaction costs incurred related to covered one to four single family residential loans sold	(747)	(640)	(933)
Net pre-tax impact on earnings	669	(70,366)	(76,360)
Loss on sale of covered one to four single family residential loans	(29,270)	(70,366)	(76,360)
Proceeds recorded in interest income from covered one to four single family residential loans sold	29,939	0	0
Excess of proceeds recorded in interest income over recorded loss on sale of covered loans of one to four single family residential loans	669	(70,366)	(76,360)
Gain on indemnification asset from covered one to four single family residential loans sold	$ 30,725	$ 56,053	$ 57,747

Loans and Allowance for Loan and Lease Losses (Components of Net Investment in Direct Financing Leases) (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Loans and Allowance for Loan Losses [Abstract]
Components of net investment in direct financing leases, total minimum lease payments to be received	$ 243,604	$ 108,421
Components of net investment in direct financing leases, unearned income	(17,624)	(8,241)
Components of net investment in direct financing leases, initial direct costs	1,761	371
Net investment in direct financing leases, total	$ 227,741	$ 100,551

Loans and Allowance for Loan and Lease Losses (Schedule of Future Minimum Lease Payments Under Direct Financing Leases) (Details) $ in Thousands	Dec. 31, 2012 USD ($)
Future minimum lease payments due years ending December 31:
Lease payments due 2013	$ 71,894
Lease payments due 2014	66,908
Lease payments due 2015	41,853
Lease payments due 2016	22,192
Lease payments due 2017	12,464
Lease payments due thereafter	28,293
Total lease payments due	$ 243,604

Loans and Allowance for Loan and Lease Losses (Summary of ALLL and Related Loans (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Allowance for Loan and Lease Losses [Line Items]
Allowance for loan and lease loss, beginning balance	$ (24,328)	$ (58,360)	$ (22,621)
Provision for (recovery of) loan losses:
Allowance for loan and lease loss, total provision	18,896	13,828	51,407
Charge offs:
Allowance for loan and lease loss, total charge-offs	(10,486)	(25,383)	(15,668)
Recoveries	2,309	1,597	0
Allowance for loan and lease loss, ending balance	(41,228)	(24,328)	(58,360)
Residential [Member]
Allowance for Loan and Lease Losses [Line Items]
Allowance for loan and lease loss, beginning balance	(4,033)	(28,649)	(20,220)
Provision for (recovery of) loan losses:
Allowance for loan and lease loss, total provision	12,235	(16,117)	9,554
Charge offs:
Allowance for loan and lease loss, total charge-offs	(3,275)	(2,377)	(1,125)
Recoveries	29	20	0
Allowance for loan and lease loss, ending balance	(10,093)	(4,033)	(28,649)
Commercial [Member]
Allowance for Loan and Lease Losses [Line Items]
Allowance for loan and lease loss, beginning balance	(20,244)	(29,656)	(2,355)
Provision for (recovery of) loan losses:
Allowance for loan and lease loss, total provision	6,301	29,949	41,629
Charge offs:
Allowance for loan and lease loss, total charge-offs	(7,211)	(23,006)	(14,328)
Recoveries	2,277	1,577	0
Allowance for loan and lease loss, ending balance	(30,721)	(20,244)	(29,656)
Consumer [Member]
Allowance for Loan and Lease Losses [Line Items]
Allowance for loan and lease loss, beginning balance	(51)	(55)	(46)
Provision for (recovery of) loan losses:
Allowance for loan and lease loss, total provision	360	(4)	224
Charge offs:
Allowance for loan and lease loss, total charge-offs	0	0	(215)
Recoveries	3	0	0
Allowance for loan and lease loss, ending balance	(414)	(51)	(55)
ACI loans [Member]
Allowance for Loan and Lease Losses [Line Items]
Allowance for loan and lease loss, beginning balance	0
Provision for (recovery of) loan losses:
Allowance for loan and lease loss, total provision	(4,347)	(11,278)	33,928
Charge offs:
Allowance for loan and lease loss, total charge-offs	(3,966)	(13,527)	(14,024)
Recoveries		1,212
Allowance for loan and lease loss, ending balance	0	0
ACI loans [Member] \| Residential [Member]
Provision for (recovery of) loan losses:
Allowance for loan and lease loss, total provision	0	(18,488)	(1,533)
Charge offs:
Allowance for loan and lease loss, total charge-offs	0	0	0
Recoveries		0	0
ACI loans [Member] \| Commercial [Member]
Provision for (recovery of) loan losses:
Allowance for loan and lease loss, total provision	(4,347)	7,210	35,461
Charge offs:
Allowance for loan and lease loss, total charge-offs	(3,966)	(13,527)	(14,024)
Recoveries		1,212	0
ACI loans [Member] \| Consumer [Member]
Provision for (recovery of) loan losses:
Allowance for loan and lease loss, total provision	0	0	0
Charge offs:
Allowance for loan and lease loss, total charge-offs	0	0	0
Recoveries		0	0
Non-ACI loans [Member]
Provision for (recovery of) loan losses:
Allowance for loan and lease loss, total provision	3,844	3,586	12,553
Charge offs:
Allowance for loan and lease loss, total charge-offs	(3,591)	(8,489)	(1,535)
Recoveries	1,879	361
Non-ACI loans [Member] \| Residential [Member]
Provision for (recovery of) loan losses:
Allowance for loan and lease loss, total provision	6,175	(1,491)	10,985
Charge offs:
Allowance for loan and lease loss, total charge-offs	(3,275)	(2,377)	(1,125)
Recoveries	29	20	27
Non-ACI loans [Member] \| Commercial [Member]
Provision for (recovery of) loan losses:
Allowance for loan and lease loss, total provision	(2,331)	5,077	1,353
Charge offs:
Allowance for loan and lease loss, total charge-offs	(316)	(6,112)	(195)
Recoveries	1,850	341	1,382
Non-ACI loans [Member] \| Consumer [Member]
Provision for (recovery of) loan losses:
Allowance for loan and lease loss, total provision	0	0	215
Charge offs:
Allowance for loan and lease loss, total charge-offs	0	0	(215)
Recoveries	0	0	0
New Loans [Member]
Allowance for Loan and Lease Losses [Line Items]
Allowance for loan and lease loss, beginning balance	(24,328)
Provision for (recovery of) loan losses:
Allowance for loan and lease loss, total provision	19,399	21,520	4,926
Charge offs:
Allowance for loan and lease loss, total charge-offs	(2,929)	(3,367)	(109)
Recoveries	430	24
Allowance for loan and lease loss, ending balance	(41,228)	(24,328)
New Loans [Member] \| Residential [Member]
Allowance for Loan and Lease Losses [Line Items]
Allowance for loan and lease loss, beginning balance	(4,033)
Provision for (recovery of) loan losses:
Allowance for loan and lease loss, total provision	6,060	3,862	102
Charge offs:
Allowance for loan and lease loss, total charge-offs	0	0	0
Recoveries	0	0	0
Allowance for loan and lease loss, ending balance	(8,197)	(4,033)
New Loans [Member] \| Commercial [Member]
Allowance for Loan and Lease Losses [Line Items]
Allowance for loan and lease loss, beginning balance	(20,244)
Provision for (recovery of) loan losses:
Allowance for loan and lease loss, total provision	12,979	17,662	4,815
Charge offs:
Allowance for loan and lease loss, total charge-offs	(2,929)	(3,367)	(109)
Recoveries	427	24	264
Allowance for loan and lease loss, ending balance	(31,333)	(20,244)
New Loans [Member] \| Consumer [Member]
Provision for (recovery of) loan losses:
Allowance for loan and lease loss, total provision	0	(4)	9
Charge offs:
Allowance for loan and lease loss, total charge-offs	0	0	0
Recoveries	3	$ 0	$ 2
Allowance for loan and lease loss, ending balance	$ (99)

Loans and Allowance for Loan and Lease Losses (Allowance for Loan Losses and Related Loans Ending Balances) (Details) - USD ($)
$ in Thousands

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

Dec. 31, 2009

Allowance for loan and lease losses:

Ending balance: non-ACI and new loans individually evaluated for impairment

$ 1,533

$ 593

Ending balance: non-ACI and new loans collectively evaluated for impairment

48,585

31,477

Ending Balance: New Loans

41,228

24,328

$ 58,360

$ 22,621

Loans:

Ending balance of loans before premium, discount and deferred fees and costs

^[1]

5,578,111

4,174,763

Ending balance: non-ACI and new loans individually evaluated for impairment

^[1]

30,000

8,665

Ending balance: non-ACI and new loans collectively evaluated for impairment

^[1]

3,926,625

2,063,237

Residential [Member]

Allowance for loan and lease losses:

Ending balance: non-ACI and new loans individually evaluated for impairment

593

Ending balance: non-ACI and new loans collectively evaluated for impairment

18,180

9,582

Ending Balance: New Loans

10,093

4,033

28,649

20,220

Loans:

Ending balance of loans before premium, discount and deferred fees and costs

^[1]

2,526,404

2,517,636

Ending balance: non-ACI and new loans individually evaluated for impairment

^[1]

5,302

1,937

Ending balance: non-ACI and new loans collectively evaluated for impairment

^[1]

1,168,494

762,268

Commercial [Member]

Allowance for loan and lease losses:

Ending balance: non-ACI and new loans individually evaluated for impairment

1,533

Ending balance: non-ACI and new loans collectively evaluated for impairment

29,991

21,844

Ending Balance: New Loans

30,721

20,244

29,656

2,355

Loans:

Ending balance of loans before premium, discount and deferred fees and costs

^[1]

3,015,942

1,650,518

Ending balance: non-ACI and new loans individually evaluated for impairment

^[1]

24,698

6,728

Ending balance: non-ACI and new loans collectively evaluated for impairment

^[1]

2,724,605

1,297,597

Consumer [Member]

Allowance for loan and lease losses:

Ending balance: non-ACI and new loans individually evaluated for impairment

Ending balance: non-ACI and new loans collectively evaluated for impairment

414

Ending Balance: New Loans

414

$ 55

$ 46

Loans:

Ending balance of loans before premium, discount and deferred fees and costs

^[1]

35,765

6,309

Ending balance: non-ACI and new loans individually evaluated for impairment

^[1]

Ending balance: non-ACI and new loans collectively evaluated for impairment

^[1]

33,526

3,372

ACI loans [Member]

Allowance for loan and lease losses:

Ending Balance

8,019

16,332

Ending Balance: New Loans

Loans:

Ending balance of loans before premium, discount and deferred fees and costs

^[1]

2,102,561

ACI loans [Member] | Residential [Member]

Loans:

Ending balance of loans before premium, discount and deferred fees and costs

^[1]

1,352,608

1,753,431

ACI loans [Member] | Commercial [Member]

Allowance for loan and lease losses:

Ending Balance

8,019

16,332

Loans:

Ending balance of loans before premium, discount and deferred fees and costs

^[1]

266,639

346,193

ACI loans [Member] | Consumer [Member]

Allowance for loan and lease losses:

Ending Balance

Loans:

Ending balance of loans before premium, discount and deferred fees and costs

2,239

2,937

^[1]

Non-ACI loans [Member]

Allowance for loan and lease losses:

Ending balance: non-ACI and new loans individually evaluated for impairment

984

593

Ending Balance

9,874

7,742

Non-ACI loans [Member] | Residential [Member]

Allowance for loan and lease losses:

Ending balance: non-ACI and new loans individually evaluated for impairment

984

593

Ending Balance

9,071

6,142

Non-ACI loans [Member] | Commercial [Member]

Allowance for loan and lease losses:

Ending balance: non-ACI and new loans individually evaluated for impairment

Ending Balance

803

1,600

Non-ACI loans [Member] | Consumer [Member]

Allowance for loan and lease losses:

Ending Balance

New Loans [Member]

Allowance for loan and lease losses:

Ending balance: non-ACI and new loans individually evaluated for impairment

1,227

Ending Balance: New Loans

41,228

24,328

Loans:

Ending balance of loans before premium, discount and deferred fees and costs

3,691,414

New Loans [Member] | Residential [Member]

Allowance for loan and lease losses:

Ending balance: non-ACI and new loans individually evaluated for impairment

Ending Balance: New Loans

8,197

4,033

New Loans [Member] | Commercial [Member]

Allowance for loan and lease losses:

Ending balance: non-ACI and new loans individually evaluated for impairment

1,227

Ending Balance: New Loans

31,333

$ 20,244

New Loans [Member] | Consumer [Member]

Allowance for loan and lease losses:

Ending Balance: New Loans

$ 99

[1]	Ending balance of loans is before premiums, discounts, deferred fees and costs.

Loans and Allowance for Loan and Lease Losses (New Loans Identified as Impaired) (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Financing Receivable Impaired [Line Items]
Total Recorded investment in Impaired Loans	$ 21,125
Total Unpaid Principal Balance	21,131
Total Related Specific Allowance	1,533	$ 593
Residential [Member]
Financing Receivable Impaired [Line Items]
Total Recorded investment in Impaired Loans	0
Total Unpaid Principal Balance	0
Total Related Specific Allowance	0	593
Commercial [Member]
Financing Receivable Impaired [Line Items]
Total Recorded investment in Impaired Loans	21,125
Total Unpaid Principal Balance	21,131
Total Related Specific Allowance	1,533	0
New Loans [Member]
Financing Receivable Impaired [Line Items]
Total Recorded investment in Impaired Loans	14,585	2,831
Total Unpaid Principal Balance	14,605	2,831
Total Related Specific Allowance	1,227	0
Total Non-Accrual Loans included in Impaired Loans	8,504	2,831
New Loans [Member] \| Lease financing [Member]
Financing Receivable Impaired [Line Items]
Recorded investment in Impaired Loans, With a specific allowance recorded	1,677
Unpaid Principal Balance, With a specific allowance recorded	1,677
Related Specific allowance, With a specific allowance recorded	884
New Loans [Member] \| Commercial and industrial [Member]
Financing Receivable Impaired [Line Items]
Recorded investment in Impaired Loans, With no specific allowance recorded	9,858	731
Recorded investment in Impaired Loans, With a specific allowance recorded	4,377
Unpaid Principal Balance, With no specific allowance recorded	9,860	731
Unpaid Principal Balance, With a specific allowance recorded	4,381	0
Related Specific Allowance, With no specific allowance recorded	0	0
Related Specific allowance, With a specific allowance recorded	649	0
New Loans [Member] \| Residential [Member]
Financing Receivable Impaired [Line Items]
Total Recorded investment in Impaired Loans	1,352	27
Total Unpaid Principal Balance	1,389	27
Total Related Specific Allowance	0	0
Total Non-Accrual Loans included in Impaired Loans	0	27
New Loans [Member] \| Residential [Member] \| 1-4 single family residential [Member]
Financing Receivable Impaired [Line Items]
Recorded investment in Impaired Loans, With no specific allowance recorded	1,352
Total Recorded investment in Impaired Loans	0
Unpaid Principal Balance, With no specific allowance recorded	1,389
Related Specific Allowance, With no specific allowance recorded	0
Non-Accrual Loans included in Impaired Loans, With no specific allowance recorded	0
New Loans [Member] \| Residential [Member] \| Home equity loans and lines of credit [Member]
Financing Receivable Impaired [Line Items]
Recorded investment in Impaired Loans, With no specific allowance recorded		27
Unpaid Principal Balance, With no specific allowance recorded		27
Related Specific Allowance, With no specific allowance recorded		0
Non-Accrual Loans included in Impaired Loans, With no specific allowance recorded		27
New Loans [Member] \| Commercial [Member]
Financing Receivable Impaired [Line Items]
Total Recorded investment in Impaired Loans	13,233	1,063
Total Unpaid Principal Balance	13,216	1,063
Total Related Specific Allowance	1,227	0
Total Non-Accrual Loans included in Impaired Loans	8,504
New Loans [Member] \| Commercial [Member] \| Multi-family [Member]
Financing Receivable Impaired [Line Items]
Recorded investment in Impaired Loans, With no specific allowance recorded	3,649
Unpaid Principal Balance, With no specific allowance recorded	3,649
Related Specific Allowance, With no specific allowance recorded	0
Non-Accrual Loans included in Impaired Loans, With no specific allowance recorded	0
New Loans [Member] \| Commercial [Member] \| Commercial real estate [Member]
Financing Receivable Impaired [Line Items]
Recorded investment in Impaired Loans, With no specific allowance recorded	1,564
Unpaid Principal Balance, With no specific allowance recorded	1,564
Related Specific Allowance, With no specific allowance recorded	0
Non-Accrual Loans included in Impaired Loans, With no specific allowance recorded	1,629
New Loans [Member] \| Commercial [Member] \| Lease financing [Member]
Financing Receivable Impaired [Line Items]
Recorded investment in Impaired Loans, With no specific allowance recorded	4,908	2,469
Recorded investment in Impaired Loans, With a specific allowance recorded	2,747	0
Unpaid Principal Balance, With no specific allowance recorded	4,899	2,469
Unpaid Principal Balance, With a specific allowance recorded	2,747	0
Related Specific Allowance, With no specific allowance recorded	0	0
Related Specific allowance, With a specific allowance recorded	1,227	0
Non-Accrual Loans included in Impaired Loans, With no specific allowance recorded	3,842	2,469
Non-Accrual Loans included in Impaired Loans, With a specific allowance recorded	$ 2,747	$ 0

Loans and Allowance for Loan and Lease Losses (Non-ACI Loans Identified as Impaired) (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Financing Receivable Impaired [Line Items]
Total Recorded investment in Impaired Loans	$ 21,125
Total Unpaid Principal Balance	21,131
Total Related Allowance	1,533	$ 593
Residential [Member]
Financing Receivable Impaired [Line Items]
Total Recorded investment in Impaired Loans	0
Total Unpaid Principal Balance	0
Total Related Allowance	0	593
Commercial [Member]
Financing Receivable Impaired [Line Items]
Total Recorded investment in Impaired Loans	21,125
Total Unpaid Principal Balance	21,131
Total Related Allowance	1,533	0
Non-ACI loans [Member]
Financing Receivable Impaired [Line Items]
Total Recorded investment in Impaired Loans	8,110	7,185
Total Unpaid Principal Balance	8,869	7,602
Total Related Allowance	984	593
Non-ACI loans [Member] \| Residential [Member]
Financing Receivable Impaired [Line Items]
Total Recorded investment in Impaired Loans	4,545	1,521
Total Unpaid Principal Balance	5,302	1,937
Total Related Allowance	984	593
Non-ACI loans [Member] \| Residential [Member] \| 1-4 single family residential [Member]
Financing Receivable Impaired [Line Items]
Recorded investment in Impaired Loans, With no specific allowance recorded	375	7,671
Recorded investment in Impaired Loans, With a specific allowance recorded	3,577	1,521
Unpaid Principal Balance, With no specific allowance recorded	446	9,766
Unpaid Principal Balance, With a specific allowance recorded	4,557	1,937
Related Specific Allowance, With no specific allowance recorded	0	0
Related Specific allowance, With a specific allowance recorded	4,252	593
Total Related Allowance	970
Non-Accrual Loans included in Impaired Loans, With no specific allowance recorded	4,166	7,296
Non-Accrual Loans included in Impaired Loans, With a specific allowance recorded	330	114
Non-ACI loans [Member] \| Residential [Member] \| Home equity loans and lines of credit [Member]
Financing Receivable Impaired [Line Items]
Recorded investment in Impaired Loans, With no specific allowance recorded	176	10,451
Recorded investment in Impaired Loans, With a specific allowance recorded	417
Unpaid Principal Balance, With no specific allowance recorded	179	10,670
Unpaid Principal Balance, With a specific allowance recorded	425
Related Specific Allowance, With no specific allowance recorded	0	0
Related Specific allowance, With a specific allowance recorded	14
Non-Accrual Loans included in Impaired Loans, With no specific allowance recorded		10,451
Non-ACI loans [Member] \| Commercial [Member]
Financing Receivable Impaired [Line Items]
Total Recorded investment in Impaired Loans	3,565	5,664
Total Unpaid Principal Balance	3,567	5,665
Total Related Allowance		0
Non-Accrual Loans included in Impaired Loans, With no specific allowance recorded	0
Total Non-Accrual Loans included in Impaired Loans	5,682
Non-ACI loans [Member] \| Commercial [Member] \| Commercial real estate [Member]
Financing Receivable Impaired [Line Items]
Recorded investment in Impaired Loans, With no specific allowance recorded	59	295
Unpaid Principal Balance, With no specific allowance recorded	59	295
Related Specific Allowance, With no specific allowance recorded	0	0
Non-Accrual Loans included in Impaired Loans, With no specific allowance recorded		295
Non-ACI loans [Member] \| Commercial [Member] \| Lease financing [Member]
Financing Receivable Impaired [Line Items]
Recorded investment in Impaired Loans, With no specific allowance recorded	1,957	6,695
Recorded investment in Impaired Loans, With a specific allowance recorded	3,677
Unpaid Principal Balance, With no specific allowance recorded	2,139	6,887
Unpaid Principal Balance, With a specific allowance recorded	3,677
Related Specific Allowance, With no specific allowance recorded	0	0
Related Specific allowance, With a specific allowance recorded	74
Non-Accrual Loans included in Impaired Loans, With no specific allowance recorded	1,900	$ 6,695
Non-Accrual Loans included in Impaired Loans, With a specific allowance recorded	$ 3,677

Loans and Allowance for Loan and Lease Losses (Average Recorded Investment in Impaired New and Non-ACI Loans) (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Sep. 30, 2012	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Non-ACI loans [Member]
Average Recorded Investment in Impaired Loans [Line Items]
Average recorded investment in impaired loans		$ 7,842	$ 8,041	$ 1,798
Non-ACI loans [Member] \| Residential [Member]
Average Recorded Investment in Impaired Loans [Line Items]
Average recorded investment in impaired loans		2,876	577	0
Non-ACI loans [Member] \| Residential [Member] \| 1-4 single family residential [Member]
Average Recorded Investment in Impaired Loans [Line Items]
Average recorded investment in impaired loans		2,757	7,750	0
Non-ACI loans [Member] \| Residential [Member] \| Home equity loans and lines of credit [Member]
Average Recorded Investment in Impaired Loans [Line Items]
Average recorded investment in impaired loans	$ 9,795	119		0
Non-ACI loans [Member] \| Commercial [Member]
Average Recorded Investment in Impaired Loans [Line Items]
Average recorded investment in impaired loans		4,966	7,464	1,798
Non-ACI loans [Member] \| Commercial [Member] \| Multi-family [Member]
Average Recorded Investment in Impaired Loans [Line Items]
Average recorded investment in impaired loans		0	0	0
Non-ACI loans [Member] \| Commercial [Member] \| Commercial real estate [Member]
Average Recorded Investment in Impaired Loans [Line Items]
Average recorded investment in impaired loans		143	73	1,051
Non-ACI loans [Member] \| Commercial [Member] \| Lease financing [Member]
Average Recorded Investment in Impaired Loans [Line Items]
Average recorded investment in impaired loans		0	0	0
Non-ACI loans [Member] \| Commercial [Member] \| Construction and land [Member]
Average Recorded Investment in Impaired Loans [Line Items]
Average recorded investment in impaired loans		1,074	1,074	0
Non-ACI loans [Member] \| Commercial [Member] \| Commercial and industrial [Member]
Average Recorded Investment in Impaired Loans [Line Items]
Average recorded investment in impaired loans		3,749	6,317	747
New Loans [Member]
Average Recorded Investment in Impaired Loans [Line Items]
Average recorded investment in impaired loans		14,040	1,428	0
New Loans [Member] \| Residential [Member]
Average Recorded Investment in Impaired Loans [Line Items]
Average recorded investment in impaired loans		0	0	0
New Loans [Member] \| Residential [Member] \| 1-4 single family residential [Member]
Average Recorded Investment in Impaired Loans [Line Items]
Average recorded investment in impaired loans		0	0	0
New Loans [Member] \| Residential [Member] \| Home equity loans and lines of credit [Member]
Average Recorded Investment in Impaired Loans [Line Items]
Average recorded investment in impaired loans			0	0
New Loans [Member] \| Commercial [Member]
Average Recorded Investment in Impaired Loans [Line Items]
Average recorded investment in impaired loans		14,040	1,428	0
New Loans [Member] \| Commercial [Member] \| Home equity loans and lines of credit [Member]
Average Recorded Investment in Impaired Loans [Line Items]
Average recorded investment in impaired loans		0
New Loans [Member] \| Commercial [Member] \| Multi-family [Member]
Average Recorded Investment in Impaired Loans [Line Items]
Average recorded investment in impaired loans		4,614		0
New Loans [Member] \| Commercial [Member] \| Commercial real estate [Member]
Average Recorded Investment in Impaired Loans [Line Items]
Average recorded investment in impaired loans		1,291		0
New Loans [Member] \| Commercial [Member] \| Lease financing [Member]
Average Recorded Investment in Impaired Loans [Line Items]
Average recorded investment in impaired loans		671	0	0
New Loans [Member] \| Commercial [Member] \| Construction and land [Member]
Average Recorded Investment in Impaired Loans [Line Items]
Average recorded investment in impaired loans		190	266	0
New Loans [Member] \| Commercial [Member] \| Commercial and industrial [Member]
Average Recorded Investment in Impaired Loans [Line Items]
Average recorded investment in impaired loans		$ 7,274	$ 1,162	$ 0

Loans and Allowance for Loan and Lease Losses (Carrying Amount of New and Non-ACI Loans on Non-Accrual Status) (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Non-ACI loans [Member]
Financing Receivable Impaired [Line Items]
Carrying amount of loans on non-accrual status	$ 17,034	$ 24,851
Non-ACI loans [Member] \| Residential [Member]
Financing Receivable Impaired [Line Items]
Carrying amount of loans on non-accrual status	12,445	17,861
Non-ACI loans [Member] \| Residential [Member] \| 1-4 single family residential [Member]
Financing Receivable Impaired [Line Items]
Carrying amount of loans on non-accrual status	2,678	7,410
Non-ACI loans [Member] \| Residential [Member] \| Home equity loans and lines of credit [Member]
Financing Receivable Impaired [Line Items]
Carrying amount of loans on non-accrual status	9,767	10,451
Non-ACI loans [Member] \| Commercial [Member]
Financing Receivable Impaired [Line Items]
Carrying amount of loans on non-accrual status	4,589	6,990
New Loans [Member]
Financing Receivable Impaired [Line Items]
Carrying amount of loans on non-accrual status	15,678	2,831
New Loans [Member] \| 1-4 single family residential [Member]
Financing Receivable Impaired [Line Items]
Carrying amount of loans on non-accrual status	155
New Loans [Member] \| Residential [Member]
Financing Receivable Impaired [Line Items]
Carrying amount of loans on non-accrual status	155
New Loans [Member] \| Residential [Member] \| 1-4 single family residential [Member]
Financing Receivable Impaired [Line Items]
Carrying amount of loans on non-accrual status	155	0
New Loans [Member] \| Residential [Member] \| Home equity loans and lines of credit [Member]
Financing Receivable Impaired [Line Items]
Carrying amount of loans on non-accrual status	0	27
New Loans [Member] \| Commercial [Member]
Financing Receivable Impaired [Line Items]
Carrying amount of loans on non-accrual status	15,523	2,804
New Loans [Member] \| Commercial [Member] \| Commercial real estate [Member]
Financing Receivable Impaired [Line Items]
Carrying amount of loans on non-accrual status	1,619
New Loans [Member] \| Commercial [Member] \| Commercial and industrial [Member]
Financing Receivable Impaired [Line Items]
Carrying amount of loans on non-accrual status	11,907
New Loans [Member] \| Commercial [Member] \| Lease financing [Member]
Financing Receivable Impaired [Line Items]
Carrying amount of loans on non-accrual status	$ 1,719	$ 0

Loans and Allowance for Loan and Lease Losses (New and Non-ACI Loans that were Modified in Troubled Debt Restructurings) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2012 USD ($)	Dec. 31, 2011 USD ($)
Non-ACI loans [Member]
Financing Receivable Modifications [Line Items]
Loans Modified in TDRs during the period, Number of TDRs	6	16
Loans Modified in TDRs during the period, Recorded Investment	$ 2,437	$ 1,887
TDRs experiencing payment defaults during the period, Number of TDRs	2	10
TDRs experiencing payment defaults during the period, Recorded Investment	$ 1,139	$ 1,304
Non-ACI loans [Member] \| 1-4 single family residential [Member]
Financing Receivable Modifications [Line Items]
Loans Modified in TDRs during the period, Number of TDRs	5	11
Loans Modified in TDRs during the period, Recorded Investment	$ 2,428	$ 71
TDRs experiencing payment defaults during the period, Number of TDRs	2	5
TDRs experiencing payment defaults during the period, Recorded Investment	$ 1,139	$ 71
Non-ACI loans [Member] \| Commercial real estate [Member]
Financing Receivable Modifications [Line Items]
Loans Modified in TDRs during the period, Number of TDRs	0	2
Loans Modified in TDRs during the period, Recorded Investment	$ 0	$ 295
TDRs experiencing payment defaults during the period, Number of TDRs	0	2
TDRs experiencing payment defaults during the period, Recorded Investment	$ 0	$ 295
Non-ACI loans [Member] \| Commercial and industrial [Member]
Financing Receivable Modifications [Line Items]
Loans Modified in TDRs during the period, Number of TDRs	1	3
Loans Modified in TDRs during the period, Recorded Investment	$ 9	$ 1,521
TDRs experiencing payment defaults during the period, Number of TDRs	0	3
TDRs experiencing payment defaults during the period, Recorded Investment	$ 0	$ 938
New Loans [Member]
Financing Receivable Modifications [Line Items]
Loans Modified in TDRs during the period, Number of TDRs	8	1
Loans Modified in TDRs during the period, Recorded Investment	$ 5,648
TDRs experiencing payment defaults during the period, Number of TDRs	2	0
TDRs experiencing payment defaults during the period, Recorded Investment	$ 594
New Loans [Member] \| Lease financing [Member]
Financing Receivable Modifications [Line Items]
Loans Modified in TDRs during the period, Number of TDRs	1
TDRs experiencing payment defaults during the period, Number of TDRs	0
New Loans [Member] \| Multi-family [Member]
Financing Receivable Modifications [Line Items]
Loans Modified in TDRs during the period, Number of TDRs	1	0
Loans Modified in TDRs during the period, Recorded Investment	$ 3,649	$ 231
TDRs experiencing payment defaults during the period, Number of TDRs	0	0
TDRs experiencing payment defaults during the period, Recorded Investment	$ 0	$ 231
New Loans [Member] \| Commercial and industrial [Member]
Financing Receivable Modifications [Line Items]
Loans Modified in TDRs during the period, Number of TDRs	7	1
Loans Modified in TDRs during the period, Recorded Investment	$ 1,999	$ 0
TDRs experiencing payment defaults during the period, Number of TDRs	2	1
TDRs experiencing payment defaults during the period, Recorded Investment	$ 594	$ 0

Loans and Allowance for Loan and Lease Losses (Residential Credit Exposure on New and Non-ACI Loans Based on Delinquency Status) (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Financing Receivable Investment Past Due [Line Items]
Total Loans	$ 5,571,739	$ 4,137,058
1-4 single family residential [Member]
Financing Receivable Investment Past Due [Line Items]
Total Loans	935,671	466,593
New Loans [Member]
Financing Receivable Investment Past Due [Line Items]
Current	3,685,424	1,690,874
Past due 90 days or more	2,698	1,628
Total Loans	3,703,277	1,710,027
New Loans [Member] \| 1-4 single family residential [Member]
Financing Receivable Investment Past Due [Line Items]
Current	927,859	450,661
Past due 90 days or more	193	0
Total Loans	935,671	466,593
New Loans [Member] \| Home equity loans and lines of credit [Member]
Financing Receivable Investment Past Due [Line Items]
Current	1,811	1,996
Past due 90 days or more	0	27
Total Loans	1,954	2,037
New Loans [Member] \| Residential [Member] \| 1-4 single family residential [Member]
Financing Receivable Investment Past Due [Line Items]
Current	927,859	450,661
Past due less then 90 days	7,619	15,932
Past due 90 days or more	193	0
Total Loans	935,671	466,593
New Loans [Member] \| Residential [Member] \| Home equity loans and lines of credit [Member]
Financing Receivable Investment Past Due [Line Items]
Current	1,811	1,996
Past due less then 90 days	143	14
Past due 90 days or more	0	27
Total Loans	1,954	2,037
Non-ACI loans [Member]
Financing Receivable Investment Past Due [Line Items]
Current	221,632	294,081
Past due 90 days or more	16,243	20,501
Total Loans	246,976	324,470
Non-ACI loans [Member] \| 1-4 single family residential [Member]
Financing Receivable Investment Past Due [Line Items]
Current	71,096	83,075
Past due 90 days or more	2,431	6,624
Total Loans	78,584	92,671
Non-ACI loans [Member] \| Home equity loans and lines of credit [Member]
Financing Receivable Investment Past Due [Line Items]
Current	140,975	164,367
Past due 90 days or more	9,767	7,825
Total Loans	154,747	178,999
Non-ACI loans [Member] \| Residential [Member] \| 1-4 single family residential [Member]
Financing Receivable Investment Past Due [Line Items]
Current	71,096	83,075
Past due less then 90 days	5,057	2,972
Past due 90 days or more	2,431	6,624
Total Loans	78,584	92,671
Non-ACI loans [Member] \| Residential [Member] \| Home equity loans and lines of credit [Member]
Financing Receivable Investment Past Due [Line Items]
Current	140,975	164,367
Past due less then 90 days	4,005	6,807
Past due 90 days or more	9,767	7,825
Total Loans	$ 154,747	178,999
New and Non-ACI loans [Member] \| Residential [Member] \| 1-4 single family residential [Member]
Financing Receivable Investment Past Due [Line Items]
Total Loans		559,264
New and Non-ACI loans [Member] \| Residential [Member] \| Home equity loans and lines of credit [Member]
Financing Receivable Investment Past Due [Line Items]
Total Loans		$ 181,036

Loans and Allowance for Loan and Lease Losses (Consumer Credit Exposure on Non-ACI and New Loans Based on Delinquency Status) (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Financing Receivable Investment Past Due [Line Items]
Total Loans	$ 5,571,739	$ 4,137,058
New Loans [Member]
Financing Receivable Investment Past Due [Line Items]
Current	3,685,424	1,690,874
Total Loans	3,703,277	1,710,027
New Loans [Member] \| Consumer [Member]
Financing Receivable Investment Past Due [Line Items]
Current	33,488	3,387
Past due less then 90 days	54	10
Total Loans	$ 33,542	$ 3,397

Loans and Allowance for Loan and Lease Losses (Aging of Loans in the Non-ACI and New Loan Portfolios) (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Financing Receivable Investment Past Due [Line Items]
Total Loans	$ 5,571,739	$ 4,137,058
1-4 single family residential [Member]
Financing Receivable Investment Past Due [Line Items]
Total Loans	935,671	466,593
New Loans [Member]
Financing Receivable Investment Past Due [Line Items]
Current	3,685,424	1,690,874
30-59 Days Past Due	14,757	17,076
60-89 Days Past Due	398	449
90 Days or More Past Due or in Foreclosure	2,698	1,628
Total Loans	3,703,277	1,710,027
New Loans [Member] \| Consumer [Member]
Financing Receivable Investment Past Due [Line Items]
Current	33,488	3,387
30-59 Days Past Due	9	10
60-89 Days Past Due	45	0
90 Days or More Past Due or in Foreclosure	0	0
Total Loans	33,542	3,397
New Loans [Member] \| 1-4 single family residential [Member]
Financing Receivable Investment Past Due [Line Items]
Current	927,859	450,661
30-59 Days Past Due	7,458	15,790
60-89 Days Past Due	161	142
90 Days or More Past Due or in Foreclosure	193	0
Total Loans	935,671	466,593
New Loans [Member] \| Home equity loans and lines of credit [Member]
Financing Receivable Investment Past Due [Line Items]
Current	1,811	1,996
30-59 Days Past Due	143	14
60-89 Days Past Due	0	0
90 Days or More Past Due or in Foreclosure	0	27
Total Loans	1,954	2,037
New Loans [Member] \| Multi-family [Member]
Financing Receivable Investment Past Due [Line Items]
Current	306,481	107,010
30-59 Days Past Due	0	913
60-89 Days Past Due	0	0
90 Days or More Past Due or in Foreclosure	0	0
Total Loans	306,481	107,923
New Loans [Member] \| Commercial real estate [Member]
Financing Receivable Investment Past Due [Line Items]
Current	793,105	310,008
30-59 Days Past Due	0	0
60-89 Days Past Due	0	0
90 Days or More Past Due or in Foreclosure	0	0
Total Loans	793,105	310,008
New Loans [Member] \| Construction [Member]
Financing Receivable Investment Past Due [Line Items]
Current		23,086
30-59 Days Past Due		0
60-89 Days Past Due		0
90 Days or More Past Due or in Foreclosure		3
New Loans [Member] \| Land [Member]
Financing Receivable Investment Past Due [Line Items]
Current		7,115
30-59 Days Past Due		0
60-89 Days Past Due		0
90 Days or More Past Due or in Foreclosure		332
New Loans [Member] \| Lease financing [Member]
Financing Receivable Investment Past Due [Line Items]
Current	227,741	787,611
30-59 Days Past Due	0	349
60-89 Days Past Due	0	307
90 Days or More Past Due or in Foreclosure	0	1,266
Total Loans	227,741	789,533
New Loans [Member] \| Commercial and industrial [Member]
Financing Receivable Investment Past Due [Line Items]
Current	1,322,937	687,128
30-59 Days Past Due	7,147	281
60-89 Days Past Due	192	307
90 Days or More Past Due or in Foreclosure	2,505	1,266
Total Loans	1,332,781	688,982
New Loans [Member] \| Construction and land [Member]
Financing Receivable Investment Past Due [Line Items]
Current	72,002
30-59 Days Past Due	0
60-89 Days Past Due	0
90 Days or More Past Due or in Foreclosure	0
Total Loans	72,002
New Loans [Member] \| Construction and land [Member] \| Consumer [Member]
Financing Receivable Investment Past Due [Line Items]
Current		30,201
30-59 Days Past Due		0
60-89 Days Past Due		0
90 Days or More Past Due or in Foreclosure		335
Total Loans		30,536
Non-ACI loans [Member]
Financing Receivable Investment Past Due [Line Items]
Current	221,632	294,081
30-59 Days Past Due	6,645	6,102
60-89 Days Past Due	2,456	3,786
90 Days or More Past Due or in Foreclosure	16,243	20,501
Total Loans	246,976	324,470
Non-ACI loans [Member] \| 1-4 single family residential [Member]
Financing Receivable Investment Past Due [Line Items]
Current	71,096	83,075
30-59 Days Past Due	4,448	1,812
60-89 Days Past Due	609	1,160
90 Days or More Past Due or in Foreclosure	2,431	6,624
Total Loans	78,584	92,671
Non-ACI loans [Member] \| Home equity loans and lines of credit [Member]
Financing Receivable Investment Past Due [Line Items]
Current	140,975	164,367
30-59 Days Past Due	2,170	4,181
60-89 Days Past Due	1,835	2,626
90 Days or More Past Due or in Foreclosure	9,767	7,825
Total Loans	154,747	178,999
Non-ACI loans [Member] \| Multi-family [Member]
Financing Receivable Investment Past Due [Line Items]
Current	712	774
30-59 Days Past Due	0	0
60-89 Days Past Due	0	0
90 Days or More Past Due or in Foreclosure	0	0
Total Loans	712	774
Non-ACI loans [Member] \| Commercial real estate [Member]
Financing Receivable Investment Past Due [Line Items]
Current	910	32,383
30-59 Days Past Due	0	0
60-89 Days Past Due	0	0
90 Days or More Past Due or in Foreclosure	0	295
Total Loans	910	32,678
Non-ACI loans [Member] \| Commercial and industrial [Member]
Financing Receivable Investment Past Due [Line Items]
Current	7,164	13,318
30-59 Days Past Due	27	109
60-89 Days Past Due	12	0
90 Days or More Past Due or in Foreclosure	4,045	5,757
Total Loans	11,248	19,184
Non-ACI loans [Member] \| Construction and land [Member]
Financing Receivable Investment Past Due [Line Items]
Current	775	164
30-59 Days Past Due	0	0
60-89 Days Past Due	0	0
90 Days or More Past Due or in Foreclosure	0	0
Total Loans	$ 775	$ 164

Loans and Allowance for Loan and Lease Losses (Changes in the Accretable Yield on ACI Loans) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Loans and Allowance for Loan Losses [Abstract]
Balance, beginning of period	$ 1,523,615	$ 1,833,974	$ 1,734,233
Reclassifications from non-accretable difference	206,934	135,933	487,718
Accretion	(444,483)	(446,292)	(387,977)
Balance, ending of period	$ 1,286,066	$ 1,523,615	$ 1,833,974

Loans and Allowance for Loan and Lease Losses (Carrying Amount of ACI Loans) (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Financing Receivable Impaired [Line Items]
Total Recorded investment in Impaired Loans or Pools	$ 21,125
Total Unpaid Principal Balance	21,131
Residential [Member]
Financing Receivable Impaired [Line Items]
Total Recorded investment in Impaired Loans or Pools	0
Total Unpaid Principal Balance	0
Commercial [Member]
Financing Receivable Impaired [Line Items]
Total Recorded investment in Impaired Loans or Pools	21,125
Total Unpaid Principal Balance	21,131
ACI loans [Member]
Financing Receivable Impaired [Line Items]
Total Recorded investment in Impaired Loans or Pools	43,580	$ 94,536
Total Unpaid Principal Balance	49,954	125,906
Total Related Allowance	8,019	16,332
ACI loans [Member] \| Multi-family [Member]
Financing Receivable Impaired [Line Items]
Recorded investment in Impaired Loans or Pools, With a specific allowance recorded	6,626	11,144
Unpaid Principal Balance, With a specific allowance recorded	7,043	13,497
Related Allowance, With a specific allowance recorded	504	1,063
ACI loans [Member] \| Commercial real estate [Member]
Financing Receivable Impaired [Line Items]
Recorded investment in Impaired Loans or Pools, With no specific allowance recorded	104
Recorded investment in Impaired Loans or Pools, With a specific allowance recorded	23,696	49,876
Unpaid Principal Balance, With no specific allowance recorded	171
Unpaid Principal Balance, With a specific allowance recorded	27,357	67,698
Related Allowance, With no specific allowance recorded	0
Related Allowance, With a specific allowance recorded	504	10,672
ACI loans [Member] \| Construction and land [Member]
Financing Receivable Impaired [Line Items]
Recorded investment in Impaired Loans or Pools, With no specific allowance recorded	512	435
Recorded investment in Impaired Loans or Pools, With a specific allowance recorded	4,874	16,167
Unpaid Principal Balance, With no specific allowance recorded	669	751
Unpaid Principal Balance, With a specific allowance recorded	6,567	25,516
Related Allowance, With no specific allowance recorded	0	0
Related Allowance, With a specific allowance recorded	350	2,310
ACI loans [Member] \| Commercial and industrial [Member]
Financing Receivable Impaired [Line Items]
Recorded investment in Impaired Loans or Pools, With no specific allowance recorded	188
Recorded investment in Impaired Loans or Pools, With a specific allowance recorded	7,580	16,914
Unpaid Principal Balance, With no specific allowance recorded	188
Unpaid Principal Balance, With a specific allowance recorded	7,959	18,444
Related Allowance, With no specific allowance recorded	0
Related Allowance, With a specific allowance recorded	1,765	2,287
ACI loans [Member] \| Residential [Member]
Financing Receivable Impaired [Line Items]
Total Recorded investment in Impaired Loans or Pools	0	0
Total Unpaid Principal Balance	0	0
ACI loans [Member] \| Commercial [Member]
Financing Receivable Impaired [Line Items]
Total Recorded investment in Impaired Loans or Pools	43,580	94,536
Total Unpaid Principal Balance	49,954	125,906
Total Related Allowance	8,019	16,332
ACI loans [Member] \| Commercial [Member] \| Multi-family [Member]
Financing Receivable Impaired [Line Items]
Recorded investment in Impaired Loans or Pools, With a specific allowance recorded	8,743	11,144
Unpaid Principal Balance, With a specific allowance recorded	9,929	13,497
Related Allowance, With a specific allowance recorded	760	1,063
ACI loans [Member] \| Commercial [Member] \| Commercial real estate [Member]
Financing Receivable Impaired [Line Items]
Recorded investment in Impaired Loans or Pools, With no specific allowance recorded	110
Recorded investment in Impaired Loans or Pools, With a specific allowance recorded	40,448	49,876
Unpaid Principal Balance, With no specific allowance recorded	184
Unpaid Principal Balance, With a specific allowance recorded	51,948	67,698
Related Allowance, With no specific allowance recorded	0
Related Allowance, With a specific allowance recorded	6,451	10,672
ACI loans [Member] \| Commercial [Member] \| Lease financing [Member]
Financing Receivable Impaired [Line Items]
Recorded investment in Impaired Loans or Pools, With no specific allowance recorded	238
Recorded investment in Impaired Loans or Pools, With a specific allowance recorded	11,551	16,914
Unpaid Principal Balance, With no specific allowance recorded	238
Unpaid Principal Balance, With a specific allowance recorded	12,039	18,444
Related Allowance, With no specific allowance recorded	0
Related Allowance, With a specific allowance recorded	$ 2,194	$ 2,287

Loans and Allowance for Loan and Lease Losses (Average Recorded Investment in Impaired ACI Loans) (Details) - ACI loans [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Financing Receivable Impaired [Line Items]
Average recorded investment in impaired loans	$ 79,195	$ 186,450	$ 299,193
Residential [Member]
Financing Receivable Impaired [Line Items]
Average recorded investment in impaired loans	0	45,947	187,759
Residential [Member] \| 1-4 single family residential [Member]
Financing Receivable Impaired [Line Items]
Average recorded investment in impaired loans	0		139,871
Residential [Member] \| Home equity loans and lines of credit [Member]
Financing Receivable Impaired [Line Items]
Average recorded investment in impaired loans	0	45,947	47,888
Commercial [Member]
Financing Receivable Impaired [Line Items]
Average recorded investment in impaired loans	79,195	140,503	111,434
Commercial [Member] \| Multi-family [Member]
Financing Receivable Impaired [Line Items]
Average recorded investment in impaired loans	11,936	29,606	24,997
Commercial [Member] \| Commercial real estate [Member]
Financing Receivable Impaired [Line Items]
Average recorded investment in impaired loans	41,952	61,291	55,459
Commercial [Member] \| Commercial and industrial [Member]
Financing Receivable Impaired [Line Items]
Average recorded investment in impaired loans	12,825	23,877	14,430
Commercial [Member] \| Construction and land [Member]
Financing Receivable Impaired [Line Items]
Average recorded investment in impaired loans	$ 12,482	$ 25,729	$ 16,548

Loans and Allowance for Loan and Lease Losses (ACI Loans that were Modified in Troubled Debt Restructurings) (Details) - ACI loans [Member] $ in Thousands	12 Months Ended
	Dec. 31, 2012 USD ($)	Dec. 31, 2011 USD ($)
Financing Receivable Modifications [Line Items]
Loans Modified in TDRs during the period, Number of TDRs	6	4
Loans Modified in TDRs during the period, Recorded Investment	$ 503	$ 1,352
TDRs experiencing payment defaults during the period, Number of TDRs	2	3
TDRs experiencing payment defaults during the period, Recorded Investment	$ 197	$ 632
TDRs experiencing payment defaults during the period, Recorded Investment, During Three Months Ending Period	$ 0
Commercial real estate [Member]
Financing Receivable Modifications [Line Items]
Loans Modified in TDRs during the period, Number of TDRs	3	3
Loans Modified in TDRs during the period, Recorded Investment	$ 242	$ 917
TDRs experiencing payment defaults during the period, Number of TDRs	1	1
TDRs experiencing payment defaults during the period, Recorded Investment	$ 9	$ 197
Construction and land [Member]
Financing Receivable Modifications [Line Items]
Loans Modified in TDRs during the period, Number of TDRs	0	1
Loans Modified in TDRs during the period, Recorded Investment	$ 0	$ 435
TDRs experiencing payment defaults during the period, Number of TDRs	0	2
TDRs experiencing payment defaults during the period, Recorded Investment	$ 0	$ 435
Commercial and industrial [Member]
Financing Receivable Modifications [Line Items]
Loans Modified in TDRs during the period, Number of TDRs	3	0
Loans Modified in TDRs during the period, Recorded Investment	$ 261	$ 0
TDRs experiencing payment defaults during the period, Number of TDRs	1	0
TDRs experiencing payment defaults during the period, Recorded Investment	$ 188	$ 0

Loans and Allowance for Loan and Lease Losses (Residential Credit Exposure on ACI Loans Based on Delinquency Status) (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Financing Receivable Investment Past Due [Line Items]
Total Loans	$ 5,571,739	$ 4,137,058
1-4 single family residential [Member]
Financing Receivable Investment Past Due [Line Items]
Total Loans	935,671	466,593
ACI loans [Member]
Financing Receivable Investment Past Due [Line Items]
Current	1,375,180	1,643,121
Past due 90 days or more	176,501	361,155
Total Loans	1,621,486	2,102,561
ACI loans [Member] \| 1-4 single family residential [Member]
Financing Receivable Investment Past Due [Line Items]
Current	1,093,363	1,278,887
Past due 90 days or more	143,311	310,764
Total Loans	1,300,109	1,681,866
ACI loans [Member] \| Home equity loans and lines of credit [Member]
Financing Receivable Investment Past Due [Line Items]
Current	43,226	57,290
Past due 90 days or more	7,455	10,948
Total Loans	52,499	71,565
ACI loans [Member] \| Residential [Member]
Financing Receivable Investment Past Due [Line Items]
Total Loans	2,526,404	2,517,636
ACI loans [Member] \| Residential [Member] \| 1-4 single family residential [Member]
Financing Receivable Investment Past Due [Line Items]
Current	1,093,363	1,278,887
Past due less then 90 days	63,435	92,215
Past due 90 days or more	143,311	310,764
Total Loans	1,300,109	1,681,866
ACI loans [Member] \| Residential [Member] \| Home equity loans and lines of credit [Member]
Financing Receivable Investment Past Due [Line Items]
Current	43,226	57,290
Past due less then 90 days	1,818	3,327
Past due 90 days or more	7,455	10,948
Total Loans	$ 52,499	$ 71,565

Loans and Allowance for Loan and Lease Losses (Consumer Credit Exposure on ACI Loans Based on Delinquency Status) (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Financing Receivable Investment Past Due [Line Items]
Total Loans	$ 5,571,739	$ 4,137,058
ACI loans [Member]
Financing Receivable Investment Past Due [Line Items]
Current	1,375,180	1,643,121
Past due 90 days or more	176,501	361,155
Total Loans	1,621,486	2,102,561
ACI loans [Member] \| Consumer [Member]
Financing Receivable Investment Past Due [Line Items]
Current	2,190	2,866
Past due less then 90 days	17	33
Past due 90 days or more	32	38
Total Loans	$ 2,239	$ 2,937

Loans and Allowance for Loan and Lease Losses (Aging of Past Due Loans in the ACI Portfolio) (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Financing Receivable Investment Past Due [Line Items]
Total Loans	$ 5,571,739	$ 4,137,058
1-4 single family residential [Member]
Financing Receivable Investment Past Due [Line Items]
Total Loans	935,671	466,593
ACI loans [Member]
Financing Receivable Investment Past Due [Line Items]
Current	1,375,180	1,643,121
30-59 Days Past Due	52,864	70,646
60-89 Days Past Due	16,941	27,639
90 Days or More Past Due or in Foreclosure	176,501	361,155
Total Loans	1,621,486	2,102,561
ACI loans [Member] \| Consumer [Member]
Financing Receivable Investment Past Due [Line Items]
Current	2,190	2,866
30-59 Days Past Due	10	25
60-89 Days Past Due	7	8
90 Days or More Past Due or in Foreclosure	32	38
Total Loans	2,239	2,937
ACI loans [Member] \| 1-4 single family residential [Member]
Financing Receivable Investment Past Due [Line Items]
Current	1,093,363	1,278,887
30-59 Days Past Due	47,529	66,767
60-89 Days Past Due	15,906	25,448
90 Days or More Past Due or in Foreclosure	143,311	310,764
Total Loans	1,300,109	1,681,866
ACI loans [Member] \| Home equity loans and lines of credit [Member]
Financing Receivable Investment Past Due [Line Items]
Current	43,226	57,290
30-59 Days Past Due	1,254	2,500
60-89 Days Past Due	564	827
90 Days or More Past Due or in Foreclosure	7,455	10,948
Total Loans	52,499	71,565
ACI loans [Member] \| Multi-family [Member]
Financing Receivable Investment Past Due [Line Items]
Current	47,474	49,116
30-59 Days Past Due	45	0
60-89 Days Past Due	0	674
90 Days or More Past Due or in Foreclosure	8,629	11,920
Total Loans	56,148	61,710
ACI loans [Member] \| Commercial real estate [Member]
Financing Receivable Investment Past Due [Line Items]
Current	171,908	212,253
30-59 Days Past Due	2,075	1,292
60-89 Days Past Due	447	459
90 Days or More Past Due or in Foreclosure	3,389	9,352
Total Loans	177,819	223,356
ACI loans [Member] \| Construction [Member]
Financing Receivable Investment Past Due [Line Items]
Current		635
30-59 Days Past Due		0
60-89 Days Past Due		0
90 Days or More Past Due or in Foreclosure		3,467
ACI loans [Member] \| Land [Member]
Financing Receivable Investment Past Due [Line Items]
Current		24,396
30-59 Days Past Due		0
60-89 Days Past Due		0
90 Days or More Past Due or in Foreclosure		8,622
ACI loans [Member] \| Lease financing [Member]
Financing Receivable Investment Past Due [Line Items]
Current		17,678
30-59 Days Past Due		62
60-89 Days Past Due		223
90 Days or More Past Due or in Foreclosure		6,044
Total Loans		24,007
ACI loans [Member] \| Commercial and industrial [Member]
Financing Receivable Investment Past Due [Line Items]
Current	7,762	17,678
30-59 Days Past Due	1,951	62
60-89 Days Past Due	17	223
90 Days or More Past Due or in Foreclosure	4,878	6,044
Total Loans	14,608	24,007
ACI loans [Member] \| Construction and land [Member]
Financing Receivable Investment Past Due [Line Items]
Current	9,257	25,031
30-59 Days Past Due	0	0
60-89 Days Past Due	0	0
90 Days or More Past Due or in Foreclosure	8,807	12,089
Total Loans	$ 18,064	$ 37,120

FDIC Indemnification Asset (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
FDIC Indemnification Asset [Abstract]
Expenses subject to reimbursement included in non-interest expense	$ 20,300	$ 32,000	$ 49,700
Percent FDIC will reimburse for losses (in Percent)	80.00%
Claims submitted to the FDIC for reimbursement	$ 19,600	$ 31,500	$ 29,800
Disbursements remain to be submitted for reimbursement from the FDIC in future periods	$ 16,900

FDIC Indemnification Asset (Gains and Losses Associated with Covered Assets) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Covered Assets Gains Losses Line Items and Related Loss Sharing Agreement Changes [Line Items]
Gain (loss) on sale of OREO	$ 4,164	$ 24,569	$ 2,174
Impairment of OREO	(9,926)	(24,569)	(16,131)
Total Net Gain (Loss) on Indemnification Asset	(6,030)	79,812	17,736
Total Net Impact on Pretax Earnings	10,457	(12,231)	(1,948)
Total Transaction Income (Loss)	16,487	(92,043)	(19,684)
NonOREO [Member] \| NonOREO Provision for Losses on Covered Loans [Member]
Covered Assets Gains Losses Line Items and Related Loss Sharing Agreement Changes [Line Items]
(Provision for) recovery of losses on covered loans	503	7,692	(46,481)
NonOREO [Member] \| NonOREO Provision for Losses on Covered Loans [Member] \| Net Gain Loss on Indemnification Asset [Member]
Covered Assets Gains Losses Line Items and Related Loss Sharing Agreement Changes [Line Items]
(Provision for) recovery of losses on covered loans	344	(6,327)	29,291
NonOREO [Member] \| NonOREO Provision for Losses on Covered Loans [Member] \| Net Impact on Pretax Earnings [Member]
Covered Assets Gains Losses Line Items and Related Loss Sharing Agreement Changes [Line Items]
(Provision for) recovery of losses on covered loans	847	1,365	(17,190)
NonOREO [Member] \| NonOREO Income Loss From Resolution of Covered Assets [Member]
Covered Assets Gains Losses Line Items and Related Loss Sharing Agreement Changes [Line Items]
Income from resolution of covered assets, net	51,016	18,776	121,462
NonOREO [Member] \| NonOREO Income Loss From Resolution of Covered Assets [Member] \| Net Gain Loss on Indemnification Asset [Member]
Covered Assets Gains Losses Line Items and Related Loss Sharing Agreement Changes [Line Items]
Income from resolution of covered assets, net	(41,962)	(6,871)	(84,138)
NonOREO [Member] \| NonOREO Income Loss From Resolution of Covered Assets [Member] \| Net Impact on Pretax Earnings [Member]
Covered Assets Gains Losses Line Items and Related Loss Sharing Agreement Changes [Line Items]
Income from resolution of covered assets, net	9,054	11,905	37,324
OREO [Member]
Covered Assets Gains Losses Line Items and Related Loss Sharing Agreement Changes [Line Items]
Net OREO loss	16,487	(23,576)	(2,174)
OREO [Member] \| Net Gain Loss on Indemnification Asset [Member]
Covered Assets Gains Losses Line Items and Related Loss Sharing Agreement Changes [Line Items]
Net OREO loss	(6,030)	17,272	1,932
OREO [Member] \| Net Impact on Pretax Earnings [Member]
Covered Assets Gains Losses Line Items and Related Loss Sharing Agreement Changes [Line Items]
Net OREO loss	10,457	(6,304)	(242)
OREO [Member] \| OREO Loss on Sale [Member]
Covered Assets Gains Losses Line Items and Related Loss Sharing Agreement Changes [Line Items]
Gain (loss) on sale of OREO	4,164	(23,576)	(2,174)
OREO [Member] \| OREO Loss on Sale [Member] \| Net Gain Loss on Indemnification Asset [Member]
Covered Assets Gains Losses Line Items and Related Loss Sharing Agreement Changes [Line Items]
Gain (loss) on sale of OREO	(3,078)	17,272	(1,932)
OREO [Member] \| OREO Loss on Sale [Member] \| Net Impact on Pretax Earnings [Member]
Covered Assets Gains Losses Line Items and Related Loss Sharing Agreement Changes [Line Items]
Gain (loss) on sale of OREO	1,086	(6,304)	(242)
OREO [Member] \| OREO Impairment [Member]
Covered Assets Gains Losses Line Items and Related Loss Sharing Agreement Changes [Line Items]
Impairment of OREO	(9,926)	(24,569)	(16,131)
OREO [Member] \| OREO Impairment [Member] \| Net Gain Loss on Indemnification Asset [Member]
Covered Assets Gains Losses Line Items and Related Loss Sharing Agreement Changes [Line Items]
Impairment of OREO	7,941	19,685	12,904
OREO [Member] \| OREO Impairment [Member] \| Net Impact on Pretax Earnings [Member]
Covered Assets Gains Losses Line Items and Related Loss Sharing Agreement Changes [Line Items]
Impairment of OREO	$ (1,985)	$ (4,884)	$ (3,227)

FDIC Indemnification Asset (Changes in the FDIC Indemnification Asset) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
FDIC Indemnification Asset [Abstract]
Beginning balance of changes in the FDIC indemnification asset	$ 2,049,151	$ 2,667,401	$ 3,279,165
Accretion	15,306	55,901	134,703
Reduction for claims filed	(600,857)	(753,963)	(764,203)
Net gain on indemnification asset	(6,030)	79,812	17,736
Ending balance of changes in the FDIC indemnification asset	$ 1,457,570	$ 2,049,151	$ 2,667,401

Other Real Estate Owned (Schedule of OREO Activity) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Other Real Estate Owned [Abstract]
Balance, beginning of period	$ 123,737	$ 206,680	$ 120,110
Transfers from loan portfolio	151,302	312,958	392,233
Sales	(189,091)	(371,332)	(289,532)
Impairment	(9,926)	(24,569)	(16,131)
Balance, end of period	$ 76,022	$ 123,737	$ 206,680

Equipment Under Operating Lease (Components of Equipment Under Operating Lease) (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Property Plant And Equipment [Line Items]
Equipment under operating lease, gross	$ 114,110	$ 82,234
Less: accumulated depreciation	(25,507)	(11,634)
Equipment under operating lease, net	88,603	70,600
Equipment [Member]
Property Plant And Equipment [Line Items]
Equipment under operating lease, gross	39,154	0
Less: accumulated depreciation	(422)	0
Equipment under operating lease, net	$ 38,732	$ 0

- Definition

The cumulative amount of depreciation, depletion and amortization (related to property, plant and equipment, but not including land) that has been recognized in the income statement.

+ References + Details

Equipment Under Operating Lease (Schedule of Future Minimum Rental Payments) (Details) - Equipment [Member] $ in Thousands	Dec. 31, 2012 USD ($)
Operating Leased Assets [Line Items]
Equipment operating lease expense due 2013	$ 3,165
Equipment operating lease expense due 2014	3,165
Equipment operating lease expense due 2015	3,165
Equipment operating lease expense due 2016	3,165
Equipment operating lease expense due 2017	2,594
Equipment operating lease expense due thereafter through 2019	2,244
Operating leases due, total	$ 17,498

Premises and Equipment and Lease Commitments (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Premises and Equipment and Lease Obligations [Abstract]
Depreciation and amortization expense related to premises and equipment	$ 14,000	$ 7,600	$ 3,100
Rent expense under operating leases	$ 23,300	$ 14,900	$ 12,800

Premises and Equipment and Lease Commitments (Summary of Premises and Equipment) (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Property Plant And Equipment [Line Items]
Premises and equipment, gross	$ 114,110	$ 82,234
Less: accumulated depreciation	(25,507)	(11,634)
Premises and equipment, net	88,603	70,600
Branch Buildings And Improvements [Member]
Property Plant And Equipment [Line Items]
Premises and equipment, gross	17,440	11,588
Leasehold Improvements [Member]
Property Plant And Equipment [Line Items]
Premises and equipment, gross	30,491	13,090
Construction In Progress [Member]
Property Plant And Equipment [Line Items]
Premises and equipment, gross	7,816	11,528
Furniture Fixtures And Equipment [Member]
Property Plant And Equipment [Line Items]
Premises and equipment, gross	25,644	18,031
Computer Equipment [Member]
Property Plant And Equipment [Line Items]
Premises and equipment, gross	10,356	7,173
Software And Software Licensing Rights [Member]
Property Plant And Equipment [Line Items]
Premises and equipment, gross	$ 22,363	$ 20,824

Premises and Equipment and Lease Commitments (Schedule of Future Minimum Rentals Under Non-cancelable Operating Leases) (Details) - Land And Building [Member] $ in Thousands	Dec. 31, 2012 USD ($)
Operating Leased Assets [Line Items]
Equipment operating lease expense due 2013	$ 20,612
Equipment operating lease expense due 2014	19,386
Equipment operating lease expense due 2015	16,992
Equipment operating lease expense due 2016	16,054
Equipment operating lease expense due 2017	15,988
Thereafter through 2033	90,783
Operating leases due, total	$ 179,815

Goodwill and Other Intangible Assets (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Finite Lived Intangible Assets [Line Items]
Amortization expense	$ 680	$ 344	$ 292
Core Deposits [Member]
Finite Lived Intangible Assets [Line Items]
Period of amortization (in Duration)	6 years
Customer Relationships [Member]
Finite Lived Intangible Assets [Line Items]
Period of amortization (in Duration)	10 years

Goodwill and Other Intangible Assets (Summary of Goodwill and Other Intangible Assets) (Details) - USD ($)	Dec. 31, 2012	Dec. 31, 2011
Indefinite lived intangible assets:
Goodwill	$ 67,231,000	$ 67,231,000
Finite Lived Intangible Assets [Line Items]
Intangible assets with determinable useful lives, gross	4,022,000	2,241,000
Accumulated amortization	(1,485,000)	(805,000)
Intangible assets with determinable useful lives, net	2,537,000	1,436,000
Goodwill and other intangible assets, net	69,768,000	68,667,000
Core Deposits [Member]
Finite Lived Intangible Assets [Line Items]
Intangible assets with determinable useful lives, gross	3,580,000	1,799,000
Customer Relationships [Member]
Finite Lived Intangible Assets [Line Items]
Intangible assets with determinable useful lives, gross	$ 442,000	$ 442,000

- Definition

Carrying amount as of the balance sheet date, which is the cumulative amount paid and (if applicable) the fair value of any noncontrolling interest in the acquiree, adjusted for any amortization recognized prior to the adoption of any changes in generally accepted accounting principles (as applicable) and for any impairment charges, in excess of the fair value of net assets acquired in one or more business combination transactions.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=14024403&loc=d3e13816-109267

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 45
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6388280&loc=d3e13770-109266

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 45
-Subparagraph e
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 43
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 72
-Subparagraph d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 45
-Subparagraph e
-Clause 1
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 68
-Subparagraph l
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 34
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Goodwill and Other Intangible Assets (Schedule of Future Expected Amortization of Intangible Assets) (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Years Ending December 31:
2013	$ 701
2014	654
2015	490
2016	283
2017	251
Thereafter	158
Total	$ 2,537	$ 1,436

Deposits (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
Deposits (Narrative) (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Deposits [Abstract]
Time deposit accounts with balances of $100,000 or more	$ 1,531,920	$ 1,300,000
Time deposit accounts with balances of $250,000 or more	539,700	428,400
Time deposits issued to the State of Florida included in deposits	200,000
Time deposits issued to other public funds deposits included in deposits	215,400
Carrying value of investment securities available for sale pledged as security for time deposits issued to State of Florida and other public funds deposits	138,200
Reductions to interest expense recorded on deposits for amortization of purchase accounting fair value adjustments	$ 473	$ 7,000	$ 21,400

Deposits (Summary of Average Balances and Weighted Average Rates Paid on Deposits) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Deposits [Abstract]
Non-interest bearing, average balance	$ 1,099,448	$ 622,377	$ 441
Interest bearing, average balance	504,614	382,329	274
Money market, average balance	2,838,735	2,165,230	1,667
Savings, average balance	1,073,709	1,201,236	1,203
Time, average balance	2,632,451	2,585,201	3,890
Total, average balance	$ 8,148,957	$ 6,956,373	$ 7,475
Non-interest bearing, average rate (in Percent)	0.00%	0.00%	0.00%
Interest-bearing, average rate (in Percent)	0.63%	0.65%	7.20%
Money market, average rate (in Percent)	0.63%	0.88%	12.00%
Savings, average rate (in Percent)	0.58%	0.83%	11.80%
Time, average rate (in Percent)	1.48%	1.71%	18.50%
Total, average rate (in Percent)	0.81%	1.09%	14.50%

Deposits (Maturities of Time Deposits with Balances Equal or Greater than 100000) (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Deposits [Abstract]
Three months or less	$ 330,871
Over three through six months	281,258
Over six through twelve months	536,000
Over twelve months	383,791
Total time deposit accounts with balances of $100,000 or more	$ 1,531,920	$ 1,300,000

Deposits (Interest Expense on Deposits) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Deposits [Abstract]
Interest bearing demand	$ 3,155	$ 2,499	$ 1,981
Money market	17,878	19,020	1,999
Savings	6,215	10,006	14,243
Time deposits, interest expense	38,930	44,248	72,121
Total interest expense on deposits	$ 66,178	$ 75,773	$ 108,344

Short-Term Borrowings (Schedule of Short Term Debt) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Short-Term Borrowings [Abstract]
Maximum outstanding at any month end	$ 52,126	$ 2,165	$ 17,459
Balance outstanding at end of period	8,175	206	492
Average outstanding during the period	$ 12,435	$ 1,333	$ 7,812
Average interest rate during the period (in Percent)	0.41%	0.48%	0.92%
Average interest rate at end of period (in Percent)	0.49%	0.50%	0.43%

Federal Home Loan Bank Advances (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Federal Home Loan Bank Advances [Abstract]
FHLB advances, amount outstanding	$ 105,000
Interest expense reduced from amortization of fair value adjustment	14,800	$ 19,100	$ 23,900
FHLB advances, modification fees incurred	5,300
Pre-payment of FHLB advances	520,000
Carrying value of pre-payment of FHLB advances	524,100
Aggregate cash payment of FHLB advances	538,300
Loss on extinguishment of debt	$ 14,175	$ 0	$ 0
Minimum rate that the home equity lines of credit and mortgage-backed securities with unpaid principal amounts discounted must equal (in Percent)	100.00%
Carrying amount of pledged investment securities and real estate loans as collateral for advances from the FHLB	$ 32,000,000
New York [Member]
Federal Home Loan Bank Advances Branch Of FHLB Bank [Line Items]
Available borrowing capacity	26,600
Atlanta [Member]
Federal Home Loan Bank Advances Branch Of FHLB Bank [Line Items]
Available borrowing capacity	$ 1,300,000

Federal Home Loan Bank Advances (Schedule of Outstanding FHLB Advances) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Federal Home Loan Bank Advances [Abstract]
Maturing in 2013	$ 1,285,000
Maturing in 2014	405,000
Maturing in 2015	125,350
Maturing in 2017	105,000
Total contractual balance outstanding	1,920,350
Acquisition accounting fair value adjustment	(3,431)
Carrying value	$ 1,916,919	$ 2,236,131
Federal Home Loan Bank Advances Branch Of FHLB Bank [Line Items]
Maturing in 2013, Weighted Average Rate (in Percent)	1.59%
Maturing in 2014, Weighted Average Rate (in Percent)	0.55%
Maturing in 2015, Weighted Average Rate (in Percent)	0.74%
Maturing in 2017, Weighted Average Rate (in Percent)	0.97%
Minimum [Member]
Federal Home Loan Bank Advances Branch Of FHLB Bank [Line Items]
Maturing in 2013, range of interest rates (in Percent)	0.18%
Maturing in 2014, range of interest rates (in Percent)	0.36%
Maturing in 2015, range of interest rates (in Percent)	0.00%
Maturing in 2017, range of interest rates (in Percent)	0.95%
Maximum [Member]
Federal Home Loan Bank Advances Branch Of FHLB Bank [Line Items]
Maturing in 2013, range of interest rates (in Percent)	4.77%
Maturing in 2014, range of interest rates (in Percent)	0.71%
Maturing in 2015, range of interest rates (in Percent)	0.79%
Maturing in 2017, range of interest rates (in Percent)	0.98%

Income Taxes (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
Income Taxes (Narrative) (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Income Taxes [Abstract]
Statutory federal income tax rate (in Percent)	35.00%	35.00%	35.00%
Net operating loss carryforward resulting from acquisition of Herald	$ 21,500
Expiration dates of net operating loss carryforwards (in Description)	2029-2032
Tax benefit recognized, net operating loss	$ 800
Non-deductible equity based compensation expense effecting entity to statutory income tax rate change	3,624	$ 47,023	$ 12,660
Unrecognized federal and state tax benefits that if recognized would have impacted the effective tax rate	11,700	10,900	$ 1,600
Decrease in unrecognized tax benefits due to lapse in statute of limitations	3,500
Accrued interest and penalties, net of federal and state tax benefits	5,900	3,800
Accrued interest and penalties, recognized through income tax expense	2,100	3,500
Acquired net operating loss carryforward	$ 7,636	$ 0

Income Taxes (Components of the Provision for Income Taxes) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2011	Jun. 30, 2011	Mar. 31, 2011	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Current:
Current federal									$ 170,973	$ 115,127	$ 96,722
Current state									34,860	29,558	6,995
Total Current									205,833	144,685	103,717
Deferred:
Deferred federal									(60,985)	(9,322)	20,987
Deferred state									(11,243)	(5,787)	3,101
Total Deferred									(72,228)	(15,109)	24,088
Provision for income taxes	$ 37,829	$ 31,948	$ 32,778	$ 31,050	$ 32,938	$ 34,996	$ 33,188	$ 28,454	$ 133,605	$ 129,576	$ 127,805

- Definition

The component of income tax expense for the period representing amounts paid or payable (or refundable) as determined by applying the provisions of enacted federal tax law to the domestic taxable Income or Loss from continuing operations.

+ References

+ Details

- Definition

The component of income tax expense for the period representing amounts of income taxes paid or payable (or refundable) for the period for all income tax obligations as determined by applying the provisions of relevant enacted tax laws to relevant amounts of taxable Income or Loss from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(h))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Current Tax Expense (or Benefit)
-URI http://asc.fasb.org/extlink&oid=6509736

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 6.I.7)
-URI http://asc.fasb.org/extlink&oid=6889476&loc=d3e330036-122817

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 45
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph h
-Article 4

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 6
-Section I
-Subsection 7

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 289
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

- Definition

The component of income tax expense for the period representing amounts paid or payable (or refundable) as determined by applying the provisions of enacted state and local tax law to relevant amounts of taxable Income or Loss from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 6.I.7)
-URI http://asc.fasb.org/extlink&oid=6889476&loc=d3e330036-122817

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Current Tax Expense (or Benefit)
-URI http://asc.fasb.org/extlink&oid=6509736

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(h))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 45
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph h
-Article 4

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 6
-Section I
-Subsection 7

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 289
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

- Definition

The component of total income tax expense for the period comprised of the increase (decrease) during the period in the entity's domestic deferred tax assets and liabilities attributable to continuing operations as determined by applying the provisions of the federally enacted tax law.

+ References

+ Details

- Definition

The component of income tax expense for the period representing the increase (decrease) in the entity's deferred tax assets and liabilities pertaining to continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Deferred Tax Expense (or Benefit)
-URI http://asc.fasb.org/extlink&oid=6510177

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
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-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(h))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 6.I.7)
-URI http://asc.fasb.org/extlink&oid=6889476&loc=d3e330036-122817

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph h
-Article 4

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 289
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 45
-Subparagraph b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 6
-Section I
-Subsection 7

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 95
-Paragraph 28
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

- Definition

The component of total income tax expense for the period comprised of the increase (decrease) in the entity's state and local deferred tax assets and liabilities attributable to continuing operations as determined by applying the provisions of the applicable enacted tax laws.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Deferred Tax Expense (or Benefit)
-URI http://asc.fasb.org/extlink&oid=6510177

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(h))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 6.I.7)
-URI http://asc.fasb.org/extlink&oid=6889476&loc=d3e330036-122817

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 45
-Subparagraph b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 8, 16, 17, 289
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 6
-Section I
-Subsection 7

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph h
-Article 4

+ Details

Income Taxes (Reconciliation of Expected Income Tax Expense at the Statutory Federal Income Tax Rate) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Income Taxes [Abstract]
Tax expense calculated at the statutory federal income tax rate, amount	$ 120,703	$ 67,460	$ 109,389
Statutory federal income tax rate (in Percent)	35.00%	35.00%	35.00%
State income taxes, net of federal tax benefit, amount	$ 12,967	$ 7,007	$ 7,464
State income taxes, net of federal tax benefit, percent (in Percent)	3.76%	3.64%	2.39%
Non-deductible equity based compensation, amount	$ 3,624	$ 47,023	$ 12,660
Non-deductible equity based compensation, percent (in Percent)	1.05%	24.40%	4.05%
Uncertain state tax positions, amount	$ 2,870	$ 12,757	$ 1,601
Uncertain state tax positions, percent (in Percent)	0.83%	6.62%	0.51%
Other, net, amount	$ (6,559)	$ (4,671)	$ (3,309)
Other, net, percent (in Percent)	(1.90%)	(2.43%)	(1.06%)
Income tax expense, amount	$ 133,605	$ 129,576	$ 127,805
Income tax expense, percent (in Percent)	38.74%	67.23%	40.89%

Income Taxes (Components of Deferred Tax Assets and Liabilities) (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Deferred tax assets:
Excess of tax basis over carrying value of acquired loans	$ 290,735	$ 301,518
Excess of carrying value over tax basis of FHLB advances and time deposits assumed	0	8,024
Allowance for loan and lease losses	22,743	18,371
Acquisition costs	12,969	12,471
Warrant issued to the FDIC	0	7,126
OREO	4,540	6,805
Acquired net operating loss carryforward	7,636	0
Equity based compensation, deferred tax asset	4,411	4,207
Unrealized losses on derivatives designated as cash flow hedges	18,603	23,331
Deferred tax assets, other	12,182	7,345
Gross deferred tax assets	373,819	389,198
Deferred tax liabilities:
Deferred tax gain resulting from the Acquisition	216,632	320
Net unrealized gains on investment securities available for sale	71,290	34,588
Premises and equipment, due to differences in depreciation	20,931	13,840
Deferred tax liabilities, other	2,692	1,133
Deferred tax liability, gross	311,545	367,713
Net deferred tax asset (liability)	$ 62,274	$ 19,485

Income Taxes (Reconciliation of Beginning and Ending Amount of Gross Unrecognized Tax Benefits) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Income Taxes [Abstract]
Balance, beginning of period	$ 20,961	$ 2,845	$ 0
Additions for tax positions related to the current year	1,246	6,501	2,176
Additions for tax positions related to prior periods	0	7,982	343
Reductions due to settlements with taxing authorities	(41)	(185)	0
Increases and decreases	22,166	17,143	2,519
Interest and penalties	2,624	3,818	326
Balance, end of period	$ 24,790	$ 20,961	$ 2,845

Derivatives and Hedging Activities (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Derivatives and Hedging Activities [Abstract]
Maximum length until maturity (in Years)	1 year
Fair value of derivative instruments	$ 54,000
Length of time expected to reclassify AOCI into income (in Duration)	12 months
Amount expected to be reclassified from AOCI into income	$ 14,500
Investment securities available for sale pledged as collateral for interest rate swaps	63,400
Cash on deposit pledged as collateral for interest rate swaps	$ 11,500
Period of time the company is committed to lend funds to a potential borrower at a specified interest rate (Range)	30 to 90 days
Derivatives [Line Items]
Notional amount of outstanding commitment derivatives	$ 8,000
Designated as Hedging Instrument [Member]
Derivatives [Line Items]
Notional amount of outstanding commitment derivatives	$ 120,000
Mortgage Loan Commitment Derivative [Member]
Derivatives [Line Items]
Notional amount of outstanding commitment derivatives		$ 8,400
Forward Loan Sale Commitment Derivative [Member]
Derivatives [Line Items]
Notional amount of outstanding commitment derivatives		$ 4,000

Derivatives and Hedging Activities (Interest Rate Contract Derivative Financial Instruments and Related Hedged Items) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Derivatives [Line Items]
Notional amount of interest rate swap derivatives	$ 804,962	$ 736,036
Other Liabilities [Member]
Derivatives [Line Items]
Fair value of interest rate swap derivatives	(55,712)	(67,178)
Other Assets [Member]
Derivatives [Line Items]
Fair value of interest rate swap derivatives	$ 4,908	$ 3,731
Designated as Hedging Instrument [Member] \| Pay [Member] \| Other Liabilities [Member]
Derivatives [Line Items]
Variable rate bases of interest rate swap derivatives (NA-string)	12-Month Libor	12-Month Libor
Fair value of interest rate swap derivatives	$ (14,622)	$ (15,854)
Notional amount of interest rate swap derivatives	$ 225,000	$ 225,000
Weighted average fixed rates of interest rate swap derivatives (in Percent)	3.11%	3.11%
Weighted average remaining maturity of interest rate swap derivatives (Duration)	2 years 9 months 18 days	3 years 10 months 24 days
Designated as Hedging Instrument [Member] \| Purchased Forward Starting [Member] \| Other Liabilities [Member]
Derivatives [Line Items]
Variable rate bases of interest rate swap derivatives (NA-string)	3-Month Libor	3-Month Libor
Fair value of interest rate swap derivatives	$ (36,182)	$ (47,593)
Notional amount of interest rate swap derivatives	$ 285,000	$ 405,000
Weighted average fixed rates of interest rate swap derivatives (in Percent)	3.75%	3.65%
Weighted average remaining maturity of interest rate swap derivatives (Duration)	3 years 9 months 18 days	4 years 4 months 24 days
Nondesignated [Member] \| Pay [Member] \| Other Liabilities [Member]
Derivatives [Line Items]
Variable rate bases of interest rate swap derivatives (NA-string)	Indexed to 1-Month Libor	Indexed to 1-Month Libor
Fair value of interest rate swap derivatives	$ (4,908)	$ (3,731)
Notional amount of interest rate swap derivatives	$ 102,712	$ 53,018
Weighted average fixed rates of interest rate swap derivatives (in Percent)	4.18%	5.15%
Weighted average remaining maturity of interest rate swap derivatives (Duration)	4 years 9 months 18 days	5 years 7 months 6 days
Nondesignated [Member] \| Pay [Member] \| Other Assets [Member]
Derivatives [Line Items]
Variable rate bases of interest rate swap derivatives (NA-string)	Indexed to 1-Month Libor	Indexed to 1-Month Libor
Fair value of interest rate swap derivatives	$ 4,908	$ 3,731
Notional amount of interest rate swap derivatives	$ 102,712	$ 53,018
Weighted average fixed rates of interest rate swap derivatives (in Percent)	4.18%	5.15%
Weighted average remaining maturity of interest rate swap derivatives (Duration)	4 years 9 months 18 days	5 years 7 months 6 days

Derivatives and Hedging Activities (Gains and Losses Recognized Included in Interest Expense) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Derivatives and Hedging Activities [Abstract]
Amount of loss included in AOCI at end of period, net of tax	$ (29,623)	$ (37,153)	$ (23,931)
Amount of loss reclassified from AOCI into income during the period (effective portion)	(17,962)	(18,982)	(13,519)
Amount of loss related to termination of cash flow hedges reclassified from AOCI into non-interest income during the period	(8,701)	0	0
Amount of gain recognized in income during the period (ineffective portion)	$ 0	$ 426	$ (706)

- Definition

The amount of gain recognized in income during the period on derivative instruments designated and qualifying as hedging instruments in fair value hedges and related hedged items designated and qualifying in fair value hedges, on derivative instruments designated and qualifying as hedging instruments in cash flow hedges, and on derivative instruments not designated as hedging instruments.

+ References + Details

Stockholders' Equity (Narrative) (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2010	Feb. 29, 2012
Sales of Common Stock by Selling Party [Line Items]
Total number of Initial public offering shares authorized (in Shares)	33,350,000
Series A nonvoting convertible preferred stock shares authorized (in Shares)	100,000,000		5,416,000
Series A nonvoting convertible preferred stock par value (in Dollars per share)	$ 0.01
Liquidation preference (in Dollars per share)	$ 0.01
Closing date of the initial public offering of shares (Date)	Feb. 02, 2011
Share price of IPO (in Dollars per share)	$ 27.00
Proceeds received by the company on the sale of initial public offering	$ 102,600
Direct costs of stock issuance charged to paid-in capital		$ 3,979
Stock split date (Date)	Jan. 10, 2011
Authorized stock split of the company's outstanding common shares (Ratio)	10

Stockholders' Equity (Changes in Accumulated Other Comprehensive Income) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Stockholders' Equity [Abstract]
Net unrealized holding gains (losses) arising during the period before tax on securities available for sale before tax	$ 112,165	$ (44)	$ 43,529
Net unrealized holding gains (losses) arising during the period on securities available for sale tax effect	(43,272)	17	(16,791)
Net unrealized holding gains (losses) arising during the period net of tax	68,893	(27)	26,738
Reclassification adjustment for net securities gains realized in income on securities available for sale before tax	(17,039)	(1,136)	998
Reclassification adjustment for net securities gains realized in income on securities available for sale tax effect	6,573	438	(385)
Reclassification adjustment for net securities gains realized in income on securities available for sale net of tax	(10,466)	(698)	613
Net change in unrealized gains on securities available for sale before tax	95,126	(1,180)	44,527
Net change in unrealized gains on securities available for sale tax effect	(36,699)	455	(17,176)
Net change in unrealized gains on securities available for sale net of tax	58,427	(725)	27,351
Net unrealized holding loss arising during the period on derivative instruments before tax	(14,405)	(40,507)	(50,376)
Net unrealized holding loss arising during the period on derivative instruments tax effect	5,557	15,625	19,433
Net unrealized holding loss arising during the period on derivative instruments net of tax	(8,848)	(24,882)	(30,943)
Reclassification adjustment for net losses realized in income on derivative instruments before tax	26,663	18,982	13,519
Reclassification adjustment for net losses realized in income on derivative instruments tax effect	(10,285)	(7,322)	(5,215)
Reclassification adjustment for net losses realized in income on derivative instruments net of tax	16,378	11,660	8,304
Net change in unrealized losses on derivative instruments before tax	12,258	(21,525)	(36,857)
Net change in unrealized losses on derivative instruments tax effect	(4,728)	8,303	14,218
Net change in unrealized losses on derivative instruments net of tax	7,530	(13,222)	(22,639)
Total other comprehensive income (loss) before tax	107,384	(22,705)	7,670
Total other comprehensive income (loss) tax effect	(41,427)	8,758	(2,958)
Total other comprehensive income (loss) net of tax	$ 65,957	$ (13,947)	$ 4,712

Stockholders Equity (Categories of Other Comprehensive Income) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2009
Stockholders' Equity [Abstract]
Unrealized gains on investments securities available for sale, balances	$ 113,599	$ 55,172	$ 55,897	$ 28,546
Other comprehensive income, unrealized gains on investment securities	58,427	(725)	27,351
Net change in unrealized gains on derivative instruments	7,530	(13,222)	(22,639)
Balances, unrealized losses on derivative instruments	(29,623)	(37,153)	(23,931)	(1,292)
Other comprehensive income, balances	83,976	18,019	31,966	$ 27,254
Other comprehensive income (loss)	$ 65,957	$ (13,947)	$ 4,712

- Definition

Accumulated change, net of tax, in accumulated gains and losses from derivative instruments designated and qualifying as the effective portion of cash flow hedges. Includes an entity's share of an equity investee's Increase or Decrease in deferred hedging gains or losses.

+ References + Details

- Definition

Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e637-108580

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 14
-URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e681-108580

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 14A
-URI http://asc.fasb.org/extlink&oid=20435746&loc=SL7669686-108580

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 31
-Article 5

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Staff Position (FSP)
-Number FAS115-1/124-1
-Paragraph 15D
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 12
-Paragraph 10
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 14, 17, 26
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Article 3

+ Details

Equity Based Compensation (Summary of Compensation Costs Related to Equity Based Awards) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Compensation cost of equity based awards:
Unvested and restricted share awards, compensation cost	$ 7,389	$ 2,069	$ 0
Option awards, compensation cost	2,671	1,707	1,301
Performance share awards, compensation cost	507	0	0
PIUs, compensation cost	0	110,398	36,170
Instruments issued in exchange for PIUs, compensation cost	13,235	30,614	0
Total compensation cost of equity based awards	23,802	144,788	37,471
Related tax benefits	(4,887)	(3,767)	(502)
Compensation cost of equity based awards, net of tax	$ 18,915	$ 141,021	$ 36,969

- Definition

This element represents the amount of recognized equity-based compensation during the period, that is, the amount recognized as expense in the income statement (or as asset if compensation is capitalized). Alternate captions include the words "stock-based compensation".

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 35
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6415241&loc=d3e4534-113899

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 20
-Section 55
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=6576910&loc=d3e11149-113907

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 20
-Section 55
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=6576910&loc=d3e11178-113907

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 123R
-Paragraph 64
-Subparagraph b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 123R
-Paragraph A91
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 123R
-Paragraph 39
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Equity Based Compensation and Other Benefit Plans (Schedule of Unrecognized Compensation Costs) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2012 USD ($)
Equity Based Compensation [Abstract]
Compensation cost not yet recognized, share awards	$ 22,211
Share awards, cost not yet recognized, period for recognition (in Duration)	2 years 3 months 4 days
Compensation cost not yet recognized, stock options	$ 2,138
Option awards, cost not yet recognized, period for recognition (in Duration)	1 year 2 months 16 days

Equity Based Compensation and Other Benefit Plans (Summary of Activity Related to Unvested Share Awards) (Details) - Unvested Share Awards [Member] - $ / shares	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Share Based Compensation Arrangment by Share Based Payment Award [Line Items]
Share awards, outstanding, beginning of period	1,663,822	0
Weighted Average Grant Date Fair Value, outstanding, beginning of period	$ 25.97	$ 0.00
Share awards, Granted	608,714	706,230
Weighted Average Grant Date Fair Value, Granted	$ 23.42	$ 24.58
Unvested shares issued in exchange for PIUs		1,931,745
Weighted Average Grant Date Fair Value, shares issued in exchange for PIUs		$ 27.00
Share awards, vested	(1,179,118)	(965,873)
Weighted Average Grant Date Fair Value, Vested	$ 26.58	$ 27.00
Unvested shares, canceled or forfeited	(90,629)	(8,280)
Weighted Average Grant Date Fair Value, canceled or forfeited	$ 24.18	$ 28.05
Share awards, outstanding, end of the period	1,002,789	1,663,822
Weighted Average Grant Date Fair Value, outstanding, end of period	$ 23.86	$ 25.97

Equity Based Compensation and Other Benefit Plans (Restricted Share Activity) (Details) - Restricted Share Awards [Member]	12 Months Ended
	Dec. 31, 2012 $ / shares shares
Share Based Compensation Arrangment by Share Based Payment Award [Line Items]
Share awards, outstanding, beginning of period \| shares	0
Weighted Average Grant Date Fair Value, outstanding, beginning of period \| $ / shares	$ 0.00
Share awards, Granted \| shares	276,429
Weighted Average Grant Date Fair Value, Granted \| $ / shares	$ 22.27
Share awards, vested \| shares	(89,322)
Weighted Average Grant Date Fair Value, Vested \| $ / shares	$ 22.28
Share awards, outstanding, end of the period \| shares	187,107
Weighted Average Grant Date Fair Value, outstanding, end of period \| $ / shares	$ 22.27

- Definition

The weighted average fair value of nonvested awards on equity-based plans excluding option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, revenue or profit achievement stock award plan) for which the employer is contingently obligated to issue equity instruments or transfer assets to an employee who has not yet satisfied service or performance criteria necessary to gain title to proceeds from the sale of the award or underlying shares or units.

+ References + Details

Equity Based Compensation and Other Benefit Plans (Summary of Stock Option Activity) (Details) - $ / shares	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Equity Based Compensation [Abstract]
Option awards outstanding, beginning balance	5,738,122	981,710	384,680
Weighted average exercise price, options outstanding, beginning balance	$ 25.20	$ 17.04	$ 11.32
Stock option awards, granted		300,000	647,020
Weighted average exercise price, stock option awards, granted		$ 22.31	$ 20.01
Stock option awards, canceled or forfeited	(44,242)	(47,529)	(49,990)
Weighted average exercise price, stock option awards, canceled or forfeited	$ 34.31	$ 19.55	$ 11.58
Option awards issued in exchange for PIUs		4,534,970
Weighted average exercise price, stock option awards issued in exchange for PIUs		$ 27.00
Replacement options issued in conjunction with the acquisition of Herald	256,028
Weighted average exercise price, stock option awards issued in conjunction with acquisition of Herald	$ 31.32
Stock option awards, exercised	(251,904)	(31,029)
Weighted average exercise price, stock option awards, exercised	$ 14.35	$ 10.48
Option awards outstanding, ending balance	5,698,004	5,738,122	981,710
Weighted average exercise price, options outstanding, ending balance	$ 25.89	$ 25.20	$ 17.04
Stock options awards exercisable, end of period	5,290,177
Weighted average exercise price, stock option awards exercisable, end of period	$ 26.25

Equity Based Compensation and Other Benefit Plans (Grant-date Fair Value of Option Awards using Black-Scholes Option Pricing Model) (Details)	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Stock Options [Member]
Share Based Compensation Arrangment by Share Based Payment Award [Line Items]
Expected volatility, option awards	35.97%	42.85%	35.92%
Expected dividend yield, option awards	2.95%	2.51%	3.06%
Expected term in years, option awards	1 year 8 months 12 days	6 years	8 years 4 months 24 days
Risk-free interest rate, option awards	0.27%	1.07%	2.78%
Weighted average grant date fair value, option awards	4.70	7.19	6.49
Options Exchanged for PIUs [Member]
Share Based Compensation Arrangment by Share Based Payment Award [Line Items]
Expected volatility, option awards		45.00%
Expected dividend yield, option awards		2.07%
Expected term in years, option awards		5 years 1 month 6 days
Risk-free interest rate, option awards		2.78%
Weighted average grant date fair value, option awards		6.49

Equity Based Compensation and Other Benefit Plans (Summary of Additional Information About Options Outstanding and Exercisable) (Details) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2012 USD ($) $ / shares shares
Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range [Line Items]
Exercise price range, number of options outstanding \| shares	5,698,004
Weighted average remaining contractual term in years, options outstanding	8 years 11 days
Aggregate intrinsic value, options outstanding \| $	$ 5,823
Exercise price range, options exercisable \| shares	5,290,177
Weighted average remaining contractual term in years, options exercisable	8 years 4 days
Aggregate intrinsic value, options exercisable \| $	$ 4,474
Exercise Price Range 10.00-13.39 [Member]
Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range [Line Items]
Exercise price range, lower limit \| $ / shares	$ 10.00
Exercise price range, upper limit \| $ / shares	$ 13.39
Exercise price range, number of options outstanding \| shares	143,027
Weighted average remaining contractual term in years, options outstanding	6 years 8 months 27 days
Aggregate intrinsic value, options outstanding \| $	$ 1,935
Exercise price range, options exercisable \| shares	143,027
Weighted average remaining contractual term in years, options exercisable	6 years 8 months 27 days
Aggregate intrinsic value, options exercisable \| $	$ 1,935
Exercise Price Range 15.94-19.97 [Member]
Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range [Line Items]
Exercise price range, lower limit \| $ / shares	$ 15.94
Exercise price range, upper limit \| $ / shares	$ 19.97
Exercise price range, number of options outstanding \| shares	414,762
Weighted average remaining contractual term in years, options outstanding	7 years 6 months 11 days
Aggregate intrinsic value, options outstanding \| $	$ 2,715
Exercise price range, options exercisable \| shares	292,630
Weighted average remaining contractual term in years, options exercisable	7 years 7 months 10 days
Aggregate intrinsic value, options exercisable \| $	$ 1,981
Exercise Price Range 21.36-22.31 [Member]
Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range [Line Items]
Exercise price range, lower limit \| $ / shares	$ 21.36
Exercise price range, upper limit \| $ / shares	$ 22.31
Exercise price range, number of options outstanding \| shares	540,965
Weighted average remaining contractual term in years, options outstanding	8 years 5 months 27 days
Aggregate intrinsic value, options outstanding \| $	$ 1,173
Exercise price range, options exercisable \| shares	255,270
Weighted average remaining contractual term in years, options exercisable	8 years 3 months 26 days
Aggregate intrinsic value, options exercisable \| $	$ 558
Exercise Price 27.00 [Member]
Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range [Line Items]
Exercise price range, number of options outstanding \| shares	4,534,970
Weighted average remaining contractual term in years, options outstanding	8 years 1 month 2 days
Aggregate intrinsic value, options outstanding \| $	$ 0
Exercise price range, options exercisable \| shares	4,534,970
Weighted average remaining contractual term in years, options exercisable	8 years 1 month 2 days
Aggregate intrinsic value, options exercisable \| $	$ 0
Exercise Price 30.92 [Member]
Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range [Line Items]
Exercise price range, number of options outstanding \| shares	2,353
Weighted average remaining contractual term in years, options outstanding	6 years 10 months 24 days
Aggregate intrinsic value, options outstanding \| $	$ 0
Exercise price range, options exercisable \| shares	2,353
Weighted average remaining contractual term in years, options exercisable	6 years 10 months 24 days
Aggregate intrinsic value, options exercisable \| $	$ 0
Exercise Price 63.74 [Member]
Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range [Line Items]
Exercise price range, number of options outstanding \| shares	61,927
Weighted average remaining contractual term in years, options outstanding	5 years 11 months 1 day
Aggregate intrinsic value, options outstanding \| $	$ 0
Exercise price range, options exercisable \| shares	61,927
Weighted average remaining contractual term in years, options exercisable	5 years 11 months 1 day
Aggregate intrinsic value, options exercisable \| $	$ 0

Warrant Issued to the FDIC (Narrative) (Details) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Feb. 28, 2011	Dec. 31, 2012	Dec. 31, 2010
Warrant Issued to the FDIC [Abstract]
Initial contractual term of warrant (in Duration)		10 years
Initial period in which the warrant would be exercisable (in Duration)		60 days
Minimum value of guarantee to the FDIC for the warrant		$ 25,000
Expense related to increase in value of warrant			$ 21,800
Settlement of warrants	$ 25,000

Regulatory Requirements and Restrictions (Schedule of Information Regarding Regulatory Capital) (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
BankUnited, Inc. [Member]
Compliance With Regulatory Capital Requirements Under Banking Regulations [Line Items]
Tier 1 leverage capital, Actual, Amount	$ 1,646,120	$ 1,448,592
Tier 1 risk-based capital, Actual, Amount	1,646,120	1,448,592
Total risk-based capital, Actual, Amount	$ 1,708,907	$ 1,492,939
Tier 1 leverage capital, Actual, Ratio (in Percent)	13.16%	13.06%
Tier 1 risk-based capital, Actual, Ratio (in Percent)	33.60%	41.62%
Total risk-based capital, Actual, Ratio (in Percent)	34.88%	42.89%
Tier 1 risk-based capital, Required to be Considered Well Capitalized, Amount	$ 293,952	$ 208,837
Total risk-based capital, Required to be Considered Well Capitalized, Amount	$ 489,920	$ 348,062
Tier 1 risk-based capital, Required to be Considered Well Capitalized, Ratio (in Percent)	6.00%	6.00%
Total risk-based capital, Required to be Considered Well Capitalized, Ratio (in Percent)	10.00%	10.00%
Tier 1 leverage capital, Required to be Considered Adequately Capitalized, Amount	$ 500,402	$ 443,673
Tier 1 risk-based capital, Required to be Considered Adequately Capitalized, Amount	195,968	139,225
Total risk-based capital, Required to be Considered Adequately Capitalized, Amount	$ 391,936	$ 278,450
Tier 1 leverage capital, Required to be Considered Adequately Capitalized, Ratio (in Percent)	4.00%	4.00%
Tier 1 risk-based capital, Required to be Considered Adequately Capitalized, Ratio (in Percent)	4.00%	4.00%
Total risk-based capital, Required to be Considered Adequately Capitalized, Ratio (in Percent)	8.00%	8.00%
BankUnited [Member]
Compliance With Regulatory Capital Requirements Under Banking Regulations [Line Items]
Tier 1 leverage capital, Actual, Amount	$ 1,304,980	$ 1,182,647
Tier 1 risk-based capital, Actual, Amount	1,304,980	1,182,647
Total risk-based capital, Actual, Amount	$ 1,361,736	$ 1,226,299
Tier 1 leverage capital, Actual, Ratio (in Percent)	11.01%	10.77%
Tier 1 risk-based capital, Actual, Ratio (in Percent)	29.12%	34.59%
Total risk-based capital, Actual, Ratio (in Percent)	30.38%	35.86%
Tier 1 leverage capital, Required to be Considered Well Capitalized, Amount	$ 592,836	$ 549,047
Tier 1 risk-based capital, Required to be Considered Well Capitalized, Amount	268,903	205,166
Total risk-based capital, Required to be Considered Well Capitalized, Amount	$ 448,173	$ 341,944
Tier 1 leverage capital, Required to be Considered Well Capitalized, Ratio (in Percent)	5.00%	5.00%
Tier 1 risk-based capital, Required to be Considered Well Capitalized, Ratio (in Percent)	6.00%	6.00%
Total risk-based capital, Required to be Considered Well Capitalized, Ratio (in Percent)	10.00%	10.00%
Tier 1 leverage capital, Required to be Considered Adequately Capitalized, Amount	$ 474,269	$ 439,238
Tier 1 risk-based capital, Required to be Considered Adequately Capitalized, Amount	179,269	136,778
Total risk-based capital, Required to be Considered Adequately Capitalized, Amount	$ 358,538	$ 273,555
Tier 1 leverage capital, Required to be Considered Adequately Capitalized, Ratio (in Percent)	4.00%	4.00%
Tier 1 risk-based capital, Required to be Considered Adequately Capitalized, Ratio (in Percent)	4.00%	4.00%
Total risk-based capital, Required to be Considered Adequately Capitalized, Ratio (in Percent)	8.00%	8.00%
Herald [Member]
Compliance With Regulatory Capital Requirements Under Banking Regulations [Line Items]
Tier 1 leverage capital, Actual, Amount	$ 91,249
Tier 1 risk-based capital, Actual, Amount	91,249
Total risk-based capital, Actual, Amount	$ 92,998
Tier 1 leverage capital, Actual, Ratio (in Percent)	18.78%
Tier 1 risk-based capital, Actual, Ratio (in Percent)	31.67%
Total risk-based capital, Actual, Ratio (in Percent)	32.28%
Tier 1 leverage capital, Required to be Considered Well Capitalized, Amount	$ 24,294
Tier 1 risk-based capital, Required to be Considered Well Capitalized, Amount	17,287
Total risk-based capital, Required to be Considered Well Capitalized, Amount	$ 28,810
Tier 1 leverage capital, Required to be Considered Well Capitalized, Ratio (in Percent)	5.00%
Tier 1 risk-based capital, Required to be Considered Well Capitalized, Ratio (in Percent)	6.00%
Total risk-based capital, Required to be Considered Well Capitalized, Ratio (in Percent)	10.00%
Tier 1 leverage capital, Required to be Considered Adequately Capitalized, Amount	$ 19,435
Tier 1 risk-based capital, Required to be Considered Adequately Capitalized, Amount	11,525
Total risk-based capital, Required to be Considered Adequately Capitalized, Amount	$ 23,048
Tier 1 leverage capital, Required to be Considered Adequately Capitalized, Ratio (in Percent)	4.00%
Tier 1 risk-based capital, Required to be Considered Adequately Capitalized, Ratio (in Percent)	4.00%
Total risk-based capital, Required to be Considered Adequately Capitalized, Ratio (in Percent)	8.00%

Fair Value Measurements (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Fair Value Inputs Assets Quantitative Information [Line Items]
Fair value of preferred stocks transferred from Level 2 to Level 1	$ 200,100
Non-mortgage asset-backed securities [Member]
Fair Value Inputs Assets Quantitative Information [Line Items]
Asset transfers into level 3	$ 0	$ 64,533	$ 0

Fair Value Measurements (Changes in the Fair Value of Assets and Liabilities Measured at Fair Value) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Re-Remics [Member]
Fair Value Assets Measured On Recurring Basis Unobservable Input Reconciliation [Line Items]
Reconciliation of level 3 assets measured at fair value at beginning of period		$ 475,003
Gains (losses) for the period included in net income		0	$ 0
Gains (losses) for the period included in other comprehensive income		(9,949)	16,677
Purchases or issuances		0	325,543
Sales		0	(50,591)
Settlements		(144,270)	(154,001)
Transfers into level 3		0	0
Transfers out of level 3		(458,412)	0
Balance of assets measured at fair value at end of period			475,003
Private Residential Mortgage-Backed Securities [Member]
Fair Value Assets Measured On Recurring Basis Unobservable Input Reconciliation [Line Items]
Reconciliation of level 3 assets measured at fair value at beginning of period		366,508
Gains (losses) for the period included in net income	$ 0	0	0
Gains (losses) for the period included in other comprehensive income	16,629	(18,135)	16,081
Purchases or issuances	167,300	93,594	80,566
Sales	0	0	0
Settlements	(123,531)	(70,692)	(80,235)
Transfers into level 3	0	0	0
Transfers out of level 3	(205,027)	0	0
Balance of assets measured at fair value at end of period			366,508
Private Label Commercial Mortgage-Backed Securities [Member]
Fair Value Assets Measured On Recurring Basis Unobservable Input Reconciliation [Line Items]
Reconciliation of level 3 assets measured at fair value at beginning of period	0
Gains (losses) for the period included in net income		0
Gains (losses) for the period included in other comprehensive income		6,033
Purchases or issuances		178,370
Sales		0
Settlements		(20,685)
Transfers into level 3		0
Transfers out of level 3		(163,718)
Balance of assets measured at fair value at end of period		0
Non-mortgage asset-backed securities [Member]
Fair Value Assets Measured On Recurring Basis Unobservable Input Reconciliation [Line Items]
Reconciliation of level 3 assets measured at fair value at beginning of period		30,000
Gains (losses) for the period included in net income	0	0	0
Gains (losses) for the period included in other comprehensive income	1,482	(3,256)	375
Purchases or issuances	0	140,922	106,946
Sales	0	(14,978)	0
Settlements	(15,056)	(80,160)	(6,711)
Transfers into level 3	0	64,533	0
Transfers out of level 3	(66,296)	(157,801)	0
Balance of assets measured at fair value at end of period			30,000
Other debt securities [Member]
Fair Value Assets Measured On Recurring Basis Unobservable Input Reconciliation [Line Items]
Reconciliation of level 3 assets measured at fair value at beginning of period	3,159	3,528
Gains (losses) for the period included in net income	0	0	0
Gains (losses) for the period included in other comprehensive income	1,234	(771)	634
Purchases or issuances	0	0	0
Sales	0	0	0
Settlements	(220)	(13)	(219)
Transfers into level 3	0	0	0
Transfers out of level 3	0	0	0
Balance of assets measured at fair value at end of period	4,173	3,159	3,528
FDIC Warrant [Member]
Fair Value Assets Measured On Recurring Basis Unobservable Input Reconciliation [Line Items]
Reconciliation of level 3 assets measured at fair value at beginning of period	0	(3,168)
Gains (losses) for the period included in net income		0	(21,832)
Gains (losses) for the period included in other comprehensive income		0	0
Purchases or issuances		0	0
Sales		0	0
Settlements		25,000	0
Transfers into level 3		0	0
Transfers out of level 3		0	0
Balance of assets measured at fair value at end of period		0	(3,168)
Derivatives [Member]
Fair Value Assets Measured On Recurring Basis Unobservable Input Reconciliation [Line Items]
Reconciliation of level 3 assets measured at fair value at beginning of period	0	0
Gains (losses) for the period included in net income	29	78	(78)
Gains (losses) for the period included in other comprehensive income	0	0	0
Purchases or issuances	0	0	0
Sales	0	0	0
Settlements	0	0	0
Transfers into level 3	0	0	0
Transfers out of level 3	0	0	0
Balance of assets measured at fair value at end of period	29	0	0
PIU Liability [Member]
Fair Value Assets Measured On Recurring Basis Unobservable Input Reconciliation [Line Items]
Reconciliation of level 3 assets measured at fair value at beginning of period	$ 0	(8,793)
Gains (losses) for the period included in net income		0	(36,171)
Gains (losses) for the period included in other comprehensive income		0	0
Purchases or issuances		0	0
Sales		0	0
Settlements		44,964	0
Transfers into level 3		0	0
Transfers out of level 3		0	0
Balance of assets measured at fair value at end of period		$ 0	$ (8,793)

Fair Value Measurements (Valuation Techniques and Unobservable Inputs Used in the Valuation of Financial Instruments Falling within Level 3 of the Fair Value Hierarchy) (Details) - Private label residential mortgage-backed securities and CMO's [Member]	12 Months Ended
	Dec. 31, 2012
Non-Covered [Member] \| Minimum [Member]
Fair Value Inputs Assets Quantitative Information [Line Items]
Voluntary prepayment rate (in Percent)	6.32%
Probability rate of default (in Percent)	0.00%
Loss severity rate (in Percent)	0.00%
Non-Covered [Member] \| Maximum [Member]
Fair Value Inputs Assets Quantitative Information [Line Items]
Voluntary prepayment rate (in Percent)	37.10%
Probability rate of default (in Percent)	4.98%
Loss severity rate (in Percent)	9.74%
Non-Covered [Member] \| Weighted Average [Member]
Fair Value Inputs Assets Quantitative Information [Line Items]
Voluntary prepayment rate (in Percent)	12.43%
Probability rate of default (in Percent)	1.80%
Loss severity rate (in Percent)	1.67%
Covered [Member] \| Minimum [Member]
Fair Value Inputs Assets Quantitative Information [Line Items]
Voluntary prepayment rate (in Percent)	1.98%
Probability rate of default (in Percent)	0.00%
Loss severity rate (in Percent)	0.00%
Covered [Member] \| Maximum [Member]
Fair Value Inputs Assets Quantitative Information [Line Items]
Voluntary prepayment rate (in Percent)	31.15%
Probability rate of default (in Percent)	32.49%
Loss severity rate (in Percent)	70.00%
Covered [Member] \| Weighted Average [Member]
Fair Value Inputs Assets Quantitative Information [Line Items]
Voluntary prepayment rate (in Percent)	8.64%
Probability rate of default (in Percent)	7.89%
Loss severity rate (in Percent)	8.51%

Fair Value Measurements (Assets for which Nonrecurring Changes in Fair Value have been Recorded) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
OREO [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Nonrecurring assets in fair value	$ 76,022	$ 123,737	$ 206,680
OREO [Member] \| Fair Value Inputs Level 1 [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Nonrecurring assets in fair value	0	0	0
OREO [Member] \| Fair Value Inputs Level 2 [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Nonrecurring assets in fair value	0	0	0
OREO [Member] \| Fair Value Inputs Level 3 [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Nonrecurring assets in fair value	76,022	123,737	$ 206,680
Impaired Loans [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Nonrecurring assets in fair value	5,956	5,028
Changes in fair value of assets	(1,600)	(4,254)
Impaired Loans [Member] \| Fair Value Inputs Level 1 [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Nonrecurring assets in fair value	0	0
Impaired Loans [Member] \| Fair Value Inputs Level 2 [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Nonrecurring assets in fair value	0	0
Impaired Loans [Member] \| Fair Value Inputs Level 3 [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Nonrecurring assets in fair value	$ 5,956	$ 5,028

Fair Value Measurements (Carrying Value and Fair Value of Financial Instruments) (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2009
Assets:
Cash and cash equivalents at carrying value	$ 495,353	$ 303,742	$ 564,774	$ 356,215
Cash and cash equivalents at fair value	495,353	303,742
Investment securities available for sale at carrying value	4,172,412	4,181,977
Investment securities available for sale at fair value	4,172,412	4,181,977
Non-marketable equity securities at carrying value	133,060	147,055
Non-marketable equity securities at fair value	133,060	147,055
Loans held for sale at carrying value	2,129	3,952
Loans held for sale at fair value	2,151	3,994
Covered loans at carrying value	1,846,482	2,398,737
Covered loans at fair value	2,508,466	2,856,268
Non-covered loans at carrying value	3,666,136	1,689,919
Non-covered loans at fair value	3,718,377	1,725,313
FDIC indemnification asset at carrying value	1,457,570	2,049,151	$ 2,667,401	$ 3,279,165
FDIC indemnification asset at fair value	1,285,434	1,950,446
Accrued interest receivable at carrying value	22,059	19,133
Accrued interest receivable at fair value	22,059	19,133
Derivative assets at carrying value	4,908	3,731
Derivative assets at fair value	4,908	3,731
Liabilities:
Demand, savings and money market deposits at carrying value	5,897,362	4,777,530
Demand, savings and money market deposits at fair value	5,897,362	4,777,530
Time deposits at carrying value	2,640,711	2,587,184
Time deposits at fair value	2,666,780	2,621,874
Short-term borrowings at carrying value	8,175	206
Short-term borrowings at fair value	8,175	206
Federal Home Loan Bank advances and other borrowings at carrying value	1,916,919	2,236,131
Federal Home Loan Bank advances and other borrowings at fair value	1,929,316	2,294,265
Accrued interest payable at carrying value	3,877	8,519
Accrued interest payable at fair value	3,877	8,519
Derivative liabilities at carrying value	55,741	67,178
Derivative liabilities at fair value	$ 55,741	$ 67,178

Commitments and Contingencies (Narrative) (Details)	12 Months Ended
Commitments and Contingencies (Narrative) (Details)	Dec. 31, 2012
Commitments and Contingencies [Abstract]
Standby letter of credit amortization term (Duration)	1 year

Commitments and Contingencies (Total Lending Related Commitments Outstanding) (Details) $ in Thousands	Dec. 31, 2012 USD ($)
Purchase Commitment Excluding Long Term Commitment [Line Items]
Commitments to fund loans	$ 199,165
Commitments to purchase loans	18,723
Unfunded commitments under lines of credit	499,652
Commercial and standby letters of credit	(37,395)
Total lending related commitments	$ 754,935

Condensed Financial Statements of BankUnited, Inc. (Condensed Balance Sheet) (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2009
ASSETS
Cash and cash equivalents at carrying value	$ 495,353	$ 303,742	$ 564,774	$ 356,215
Available for sale securities	4,172,412	4,181,977
Deferred tax asset, net	62,274	19,485
Other assets	187,678	131,539
Total assets	12,375,953	11,322,038
LIABILITIES AND STOCKHOLDERS' EQUITY
Other liabilities	106,106	132,536
Total liabilities	10,569,273	9,786,758
Total stockholders' equity	1,806,680	1,535,280	1,253,508	1,094,260
Total liabilities and stockholders' equity	12,375,953	11,322,038
BankUnited, Inc. [Member]
ASSETS
Cash and cash equivalents at carrying value	52,989	128,126	$ 83,236	$ 27,717
Available for sale securities	155,688	105,707
Investment in subsidiaries	1,554,153	1,270,682
Deferred tax asset, net	14,973	14,837
Other assets	32,582	33,891
Total assets	1,810,385	1,553,243
LIABILITIES AND STOCKHOLDERS' EQUITY
Other liabilities	3,705	17,963
Total liabilities	3,705	17,963
Total stockholders' equity	1,806,680	1,535,280
Total liabilities and stockholders' equity	$ 1,810,385	$ 1,553,243

Condensed Financial Statements of BankUnited, Inc. (Condensed Statements of Income) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2011	Jun. 30, 2011	Mar. 31, 2011	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Income:
Investment securities available for sale									$ 131,198	$ 122,626	$ 124,262
Gain (loss) on sale or exchange of investment securities available for sale									17,039	1,136	(998)
Expense:
Employee compensation and benefits									173,261	272,991	144,486
Income before income taxes	$ 100,331	$ 81,505	$ 81,707	$ 81,322	$ 74,218	$ 80,549	$ 77,183	$ (39,206)	344,865	192,744	312,540
Provision (benefit) for income taxes	37,829	31,948	32,778	31,050	32,938	34,996	33,188	28,454	133,605	129,576	127,805
Net income	$ 62,502	$ 49,557	$ 48,929	$ 50,272	$ 41,280	$ 45,553	$ 43,995	$ (67,660)	211,260	63,168	184,735
BankUnited, Inc. [Member]
Income:
Investment securities available for sale									3,890	2,033	0
Service fees from subsidiaries									14,043	25,659	25,797
Equity in earnings of subsidiaries									218,154	190,134	209,753
Gain (loss) on sale or exchange of investment securities available for sale									617	0	0
Other income									5,288	0	0
Total income									241,992	217,826	235,550
Expense:
Employee compensation and benefits									26,928	145,279	41,817
Other expense									6,914	7,858	3,425
Total expense									33,842	153,137	45,242
Income before income taxes									208,150	64,689	190,308
Provision (benefit) for income taxes									(3,110)	1,521	5,573
Net income									$ 211,260	$ 63,168	$ 184,735

Condensed Financial Statements of BankUnited, Inc. (Condensed Statements of Cash Flows) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2011	Jun. 30, 2011	Mar. 31, 2011	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Cash flows from operating activities:
Net income	$ 62,502	$ 49,557	$ 48,929	$ 50,272	$ 41,280	$ 45,553	$ 43,995	$ (67,660)	$ 211,260	$ 63,168	$ 184,735
Adjustments to reconcile net income to net cash used in operating activities:
Equity based compensation									23,204	144,769	1,301
Change in fair value of equity instruments classified as liabilities									0	0	58,002
Net cash used in operating activities									(351,606)	(248,588)	(448,057)
Cash flows from investing activities:
Purchase of investment securities available for sale									1,300,485	2,074,483	1,496,002
Proceeds from repayments of investment securities available for sale									659,044	541,016	655,517
Net cash paid in business combination									(1,626)	0	(50,489)
Net cash provided by (used in) investing activities									201,000	(235,877)	965,793
Cash flows from financing activities:
Issuance of common stock									0	98,620	2,500
Dividends paid									(89,021)	(55,803)	(20,000)
Settlement of FDIC warrant liability									0	(25,000)	0
Net cash provided by (used in) financing activities									342,217	223,433	(309,177)
Net increase (decrease) in cash and cash equivalents									191,611	(261,032)	208,559
Cash and cash equivalents, beginning of period				303,742				564,774	303,742	564,774	356,215
Cash and cash equivalents, end of period	495,353				303,742				495,353	303,742	564,774
Supplemental schedule of non-cash investing and financing activities:
Dividends declared, not paid									0	14,930	14,000
Reclassification of PIU liability to equity									0	44,964	0
Exchange of common stock for Series A preferred stock									54	0	0
Equity consideration issued in business combination									39,861
BankUnited, Inc. [Member]
Cash flows from operating activities:
Net income									211,260	63,168	184,735
Adjustments to reconcile net income to net cash used in operating activities:
Equity in undistributed earnings of subsidiaries									(118,154)	(75,134)	(149,753)
Equity based compensation									23,204	144,769	1,301
Change in fair value of equity instruments classified as liabilities									0	0	35,062
Operating activities, other									(5,529)	(883)	2,397
Net cash used in operating activities									110,781	131,920	73,742
Cash flows from investing activities:
Capital contributions to subsidiary									(30,000)	0	0
Purchase of investment securities available for sale									(99,710)	(123,367)	0
Proceeds from repayments of investment securities available for sale									53,094	17,812	0
Net cash paid in business combination									(25,164)	0	0
Investing activities, other									(326)	(223)	(723)
Net cash provided by (used in) investing activities									(102,106)	(105,778)	(723)
Cash flows from financing activities:
Issuance of common stock									0	98,620	2,500
Dividends paid									(89,021)	(55,803)	(20,000)
Settlement of FDIC warrant liability									0	(25,000)	0
Financing activities, other									5,209	931	0
Net cash provided by (used in) financing activities									(83,812)	18,748	(17,500)
Net increase (decrease) in cash and cash equivalents									(75,137)	44,890	55,519
Cash and cash equivalents, beginning of period				$ 128,126				$ 83,236	128,126	83,236	27,717
Cash and cash equivalents, end of period	$ 52,989				$ 128,126				52,989	128,126	83,236
Supplemental schedule of non-cash investing and financing activities:
Dividends declared, not paid									0	14,930	14,000
Reclassification of PIU liability to equity									54	0	0
Exchange of common stock for Series A preferred stock									39,861	0	0
Equity consideration issued in business combination									$ 0	$ 44,964	$ 0

Quarterly Financial Information (Schedule of Quarterly Financial Information) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2011	Jun. 30, 2011	Mar. 31, 2011	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Quarterly Financial Information [Abstract]
Total interest income	$ 202,346	$ 170,305	$ 177,915	$ 170,290	$ 174,639	$ 163,155	$ 152,097	$ 148,206	$ 720,856	$ 638,097	$ 557,688
Total interest expense	27,782	30,888	32,118	32,481	33,926	34,357	34,775	35,879	123,269	138,937	168,200
Net interest income before provision for (recovery of) loan losses	174,564	139,417	145,797	137,809	140,713	128,798	117,322	112,327	597,587	499,160	389,488
Provision for (recovery of) loan losses (including $(503), $(7,692) and $46,481 for covered loans)	1,030	6,374	2,725	8,767	4,012	1,252	(2,892)	11,456	18,896	13,828	51,407
Net interest income after provision for (recovery of) loan losses	173,534	133,043	143,072	129,042	136,701	127,546	120,214	100,871	578,691	485,332	338,081
Total non-interest income	5,499	25,684	21,666	36,398	13,342	32,755	52,858	64,262	89,247	163,217	297,779
Total non-interest expense	78,702	77,222	83,031	84,118	75,825	79,752	95,889	204,339	323,073	455,805	323,320
Income before income taxes	100,331	81,505	81,707	81,322	74,218	80,549	77,183	(39,206)	344,865	192,744	312,540
Provision for income taxes	37,829	31,948	32,778	31,050	32,938	34,996	33,188	28,454	133,605	129,576	127,805
Net income	$ 62,502	$ 49,557	$ 48,929	$ 50,272	$ 41,280	$ 45,553	$ 43,995	$ (67,660)	$ 211,260	$ 63,168	$ 184,735
Earnings per common share, basic (see Note 2) (in Dollars per share)	$ 0.61	$ 0.48	$ 0.48	$ 0.49	$ 0.41	$ 0.45	$ 0.44	$ (0.72)	$ 2.05	$ 0.63	$ 1.99
Earnings per common share, diluted (see Note 2) (in Dollars per share)	$ 0.61	$ 0.48	$ 0.48	$ 0.49	$ 0.41	$ 0.45	$ 0.44	$ (0.72)	$ 2.05	$ 0.62	$ 1.99

Label	Element	Value
OREO [Member]
Changes in fair value of assets	us-gaap_AssetsFairValueAdjustment	$ (9,926,000)
Changes in fair value of assets	us-gaap_AssetsFairValueAdjustment	(24,569,000)
Changes in fair value of assets	us-gaap_AssetsFairValueAdjustment	(16,131,000)
Non-mortgage asset-backed securities [Member]
Balance of assets measured at fair value	us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue	0
Private label residential mortgage-backed securities and CMO's [Member]
Balance of assets measured at fair value	us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue	243,058,000
Balance of assets measured at fair value	us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue	387,687,000
Resecuritized real estate mortgage investment conduits ("Re-Remics") [Member]
Balance of assets measured at fair value	us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue	0
Mutual funds and preferred stocks [Member]
Balance of assets measured at fair value	us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue	79,870,000
Non-ACI loans [Member]
(Recovery of) provision for loan losses	us-gaap_ProvisionForLoanAndLeaseLosses	1,888,000
(Recovery of) provision for loan losses	us-gaap_ProvisionForLoanAndLeaseLosses	(835,000)
(Recovery of) provision for loan losses	us-gaap_ProvisionForLoanAndLeaseLosses	4,786,000
ACI loans [Member]
(Recovery of) provision for loan losses	us-gaap_ProvisionForLoanAndLeaseLosses	(867,000)
(Recovery of) provision for loan losses	us-gaap_ProvisionForLoanAndLeaseLosses	(5,544,000)
(Recovery of) provision for loan losses	us-gaap_ProvisionForLoanAndLeaseLosses	(3,649,000)
New Loans [Member]
(Recovery of) provision for loan losses	us-gaap_ProvisionForLoanAndLeaseLosses	5,353,000
(Recovery of) provision for loan losses	us-gaap_ProvisionForLoanAndLeaseLosses	7,631,000
(Recovery of) provision for loan losses	us-gaap_ProvisionForLoanAndLeaseLosses	16,729,000
Commercial [Member]
(Recovery of) provision for loan losses	us-gaap_ProvisionForLoanAndLeaseLosses	3,694,000
(Recovery of) provision for loan losses	us-gaap_ProvisionForLoanAndLeaseLosses	4,733,000
(Recovery of) provision for loan losses	us-gaap_ProvisionForLoanAndLeaseLosses	7,151,000
Commercial [Member] \| Non-ACI loans [Member]
(Recovery of) provision for loan losses	us-gaap_ProvisionForLoanAndLeaseLosses	25,000
(Recovery of) provision for loan losses	us-gaap_ProvisionForLoanAndLeaseLosses	1,726,000
(Recovery of) provision for loan losses	us-gaap_ProvisionForLoanAndLeaseLosses	(1,719,000)
Commercial [Member] \| ACI loans [Member]
(Recovery of) provision for loan losses	us-gaap_ProvisionForLoanAndLeaseLosses	(867,000)
(Recovery of) provision for loan losses	us-gaap_ProvisionForLoanAndLeaseLosses	(1,855,000)
(Recovery of) provision for loan losses	us-gaap_ProvisionForLoanAndLeaseLosses	(3,649,000)
Commercial [Member] \| New Loans [Member]
(Recovery of) provision for loan losses	us-gaap_ProvisionForLoanAndLeaseLosses	4,536,000
(Recovery of) provision for loan losses	us-gaap_ProvisionForLoanAndLeaseLosses	4,862,000
(Recovery of) provision for loan losses	us-gaap_ProvisionForLoanAndLeaseLosses	12,519,000
Commercial [Member] \| Commercial and industrial [Member] \| Non-ACI loans [Member]
Related Specific Allowance, With no specific allowance recorded	bku_ImpairedFinancingReceivableNoRelatedAllowance	0
Total Recorded investment in Impaired Loans	us-gaap_ImpairedFinancingReceivableRecordedInvestment	3,508,000
Recorded investment in Impaired Loans, With no specific allowance recorded	us-gaap_ImpairedFinancingReceivableWithNoRelatedAllowanceRecordedInvestment	3,506,000
Consumer [Member]
(Recovery of) provision for loan losses	us-gaap_ProvisionForLoanAndLeaseLosses	65,000
(Recovery of) provision for loan losses	us-gaap_ProvisionForLoanAndLeaseLosses	227,000
(Recovery of) provision for loan losses	us-gaap_ProvisionForLoanAndLeaseLosses	46,000
Consumer [Member] \| Non-ACI loans [Member]
(Recovery of) provision for loan losses	us-gaap_ProvisionForLoanAndLeaseLosses	0
(Recovery of) provision for loan losses	us-gaap_ProvisionForLoanAndLeaseLosses	0
(Recovery of) provision for loan losses	us-gaap_ProvisionForLoanAndLeaseLosses	0
Consumer [Member] \| ACI loans [Member]
(Recovery of) provision for loan losses	us-gaap_ProvisionForLoanAndLeaseLosses	0
(Recovery of) provision for loan losses	us-gaap_ProvisionForLoanAndLeaseLosses	0
(Recovery of) provision for loan losses	us-gaap_ProvisionForLoanAndLeaseLosses	0
Consumer [Member] \| New Loans [Member]
(Recovery of) provision for loan losses	us-gaap_ProvisionForLoanAndLeaseLosses	65,000
(Recovery of) provision for loan losses	us-gaap_ProvisionForLoanAndLeaseLosses	227,000
(Recovery of) provision for loan losses	us-gaap_ProvisionForLoanAndLeaseLosses	46,000
Residential [Member]
(Recovery of) provision for loan losses	us-gaap_ProvisionForLoanAndLeaseLosses	2,615,000
(Recovery of) provision for loan losses	us-gaap_ProvisionForLoanAndLeaseLosses	(3,708,000)
(Recovery of) provision for loan losses	us-gaap_ProvisionForLoanAndLeaseLosses	10,669,000
Residential [Member] \| Non-ACI loans [Member]
(Recovery of) provision for loan losses	us-gaap_ProvisionForLoanAndLeaseLosses	1,863,000
(Recovery of) provision for loan losses	us-gaap_ProvisionForLoanAndLeaseLosses	(2,561,000)
(Recovery of) provision for loan losses	us-gaap_ProvisionForLoanAndLeaseLosses	6,505,000
Residential [Member] \| ACI loans [Member]
(Recovery of) provision for loan losses	us-gaap_ProvisionForLoanAndLeaseLosses	0
(Recovery of) provision for loan losses	us-gaap_ProvisionForLoanAndLeaseLosses	(3,689,000)
(Recovery of) provision for loan losses	us-gaap_ProvisionForLoanAndLeaseLosses	0
Residential [Member] \| New Loans [Member]
(Recovery of) provision for loan losses	us-gaap_ProvisionForLoanAndLeaseLosses	752,000
(Recovery of) provision for loan losses	us-gaap_ProvisionForLoanAndLeaseLosses	2,542,000
(Recovery of) provision for loan losses	us-gaap_ProvisionForLoanAndLeaseLosses	4,164,000
Loan to Value Sixty Percent to Seventy Percent [Member] \| FICO Score 741 to 760 [Member] \| 1-4 single family residential [Member]
Total Loans net of discounts, premiums, deferred costs and fees	bku_LoansAndLeasesReceivableNetOfDeferredIncomeCoveredAndNotCovered	41,863,000
Loan to Value Seventy Percent to Eighty Percent [Member] \| FICO Score 741 to 760 [Member] \| 1-4 single family residential [Member]
Total Loans net of discounts, premiums, deferred costs and fees	bku_LoansAndLeasesReceivableNetOfDeferredIncomeCoveredAndNotCovered	54,367,000
Loan to Value Seventy Percent to Eighty Percent [Member] \| FICO Score 740 or Less [Member] \| 1-4 single family residential [Member]
Total Loans net of discounts, premiums, deferred costs and fees	bku_LoansAndLeasesReceivableNetOfDeferredIncomeCoveredAndNotCovered	55,319,000
Loan to Value Eighty Percent or More [Member] \| FICO Score 741 to 760 [Member] \| 1-4 single family residential [Member]
Total Loans net of discounts, premiums, deferred costs and fees	bku_LoansAndLeasesReceivableNetOfDeferredIncomeCoveredAndNotCovered	1,200,000
Loan to Value Eighty Percent or More [Member] \| FICO Score 740 or Less [Member] \| 1-4 single family residential [Member]
Total Loans net of discounts, premiums, deferred costs and fees	bku_LoansAndLeasesReceivableNetOfDeferredIncomeCoveredAndNotCovered	18,327,000
Loan to Value Sixty Percent or Less [Member] \| FICO Score 741 to 760 [Member] \| 1-4 single family residential [Member]
Total Loans net of discounts, premiums, deferred costs and fees	bku_LoansAndLeasesReceivableNetOfDeferredIncomeCoveredAndNotCovered	35,761,000
Covered [Member]
Unfunded commitments under lines of credit	bku_UnfundedCommitmentsUnderLinesOfCredit	63,797,000
Total lending related commitments	bku_TotalLendingRelatedCommitments	63,797,000
Commercial and standby letters of credit	us-gaap_LettersOfCreditOutstandingAmount	0
Commitments to fund loans	bku_CommitmentsToFundLoans	0
Commitments to purchase loans	bku_CommitmentsTOPurchaseLoans	0
Covered [Member] \| Private label residential mortgage-backed securities and CMO's [Member]
Aggregate fair value of assets	us-gaap_AssetsFairValueDisclosure	201,821,000
Non-covered [Member]
Unfunded commitments under lines of credit	bku_UnfundedCommitmentsUnderLinesOfCredit	435,855,000
Total lending related commitments	bku_TotalLendingRelatedCommitments	691,138,000
Commercial and standby letters of credit	us-gaap_LettersOfCreditOutstandingAmount	37,395,000
Commitments to fund loans	bku_CommitmentsToFundLoans	199,165,000
Commitments to purchase loans	bku_CommitmentsTOPurchaseLoans	18,723,000
Non-covered [Member] \| Private label residential mortgage-backed securities and CMO's [Member]
Aggregate fair value of assets	us-gaap_AssetsFairValueDisclosure	$ 41,237,000

Loans and Allowance for Loan and Lease Losses (One to Four Single Family Residential Credit Exposure Based on Original LTV and FICO Scores) (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Financing Receivable Recorded Investment [Line Items]
Total Loans net of discounts, premiums, deferred costs and fees	$ 5,571,739	$ 4,137,058
1-4 single family residential [Member]
Financing Receivable Recorded Investment [Line Items]
Total Loans net of discounts, premiums, deferred costs and fees	935,671	466,593
Loan to Value Sixty Percent or Less [Member]
Financing Receivable Recorded Investment [Line Items]
Total Loans net of discounts, premiums, deferred costs and fees	315,443	150,777
Loan to Value Sixty Percent to Seventy Percent [Member]
Financing Receivable Recorded Investment [Line Items]
Total Loans net of discounts, premiums, deferred costs and fees	230,069	115,658
Loan to Value Seventy Percent to Eighty Percent [Member]
Financing Receivable Recorded Investment [Line Items]
Total Loans net of discounts, premiums, deferred costs and fees	366,291	166,108
Loan to Value Eighty Percent or More [Member]
Financing Receivable Recorded Investment [Line Items]
Total Loans net of discounts, premiums, deferred costs and fees	23,868	34,050
FICO Score 740 or Less [Member]
Financing Receivable Recorded Investment [Line Items]
Total Loans net of discounts, premiums, deferred costs and fees	165,217	101,465
FICO Score 740 or Less [Member] \| Loan to Value Sixty Percent or Less [Member]
Financing Receivable Recorded Investment [Line Items]
Total Loans net of discounts, premiums, deferred costs and fees	62,433	31,676
FICO Score 740 or Less [Member] \| Loan to Value Sixty Percent to Seventy Percent [Member]
Financing Receivable Recorded Investment [Line Items]
Total Loans net of discounts, premiums, deferred costs and fees	29,138	27,524
FICO Score 740 or Less [Member] \| Loan to Value Seventy Percent to Eighty Percent [Member]
Financing Receivable Recorded Investment [Line Items]
Total Loans net of discounts, premiums, deferred costs and fees	55,319	26,471
FICO Score 740 or Less [Member] \| Loan to Value Eighty Percent or More [Member]
Financing Receivable Recorded Investment [Line Items]
Total Loans net of discounts, premiums, deferred costs and fees	18,327	15,794
FICO Score 741 to 760 [Member]
Financing Receivable Recorded Investment [Line Items]
Total Loans net of discounts, premiums, deferred costs and fees	133,191	65,472
FICO Score 741 to 760 [Member] \| Loan to Value Sixty Percent or Less [Member]
Financing Receivable Recorded Investment [Line Items]
Total Loans net of discounts, premiums, deferred costs and fees	35,761	17,759
FICO Score 741 to 760 [Member] \| Loan to Value Sixty Percent to Seventy Percent [Member]
Financing Receivable Recorded Investment [Line Items]
Total Loans net of discounts, premiums, deferred costs and fees	41,863	15,371
FICO Score 741 to 760 [Member] \| Loan to Value Seventy Percent to Eighty Percent [Member]
Financing Receivable Recorded Investment [Line Items]
Total Loans net of discounts, premiums, deferred costs and fees	54,367	26,676
FICO Score 741 to 760 [Member] \| Loan to Value Eighty Percent or More [Member]
Financing Receivable Recorded Investment [Line Items]
Total Loans net of discounts, premiums, deferred costs and fees	1,200	5,666
FICO Score 761 or Greater [Member]
Financing Receivable Recorded Investment [Line Items]
Total Loans net of discounts, premiums, deferred costs and fees	637,263	299,656
FICO Score 761 or Greater [Member] \| Loan to Value Sixty Percent or Less [Member]
Financing Receivable Recorded Investment [Line Items]
Total Loans net of discounts, premiums, deferred costs and fees	217,249	101,342
FICO Score 761 or Greater [Member] \| Loan to Value Sixty Percent to Seventy Percent [Member]
Financing Receivable Recorded Investment [Line Items]
Total Loans net of discounts, premiums, deferred costs and fees	159,068	72,763
FICO Score 761 or Greater [Member] \| Loan to Value Seventy Percent to Eighty Percent [Member]
Financing Receivable Recorded Investment [Line Items]
Total Loans net of discounts, premiums, deferred costs and fees	256,605	112,961
FICO Score 761 or Greater [Member] \| Loan to Value Eighty Percent or More [Member]
Financing Receivable Recorded Investment [Line Items]
Total Loans net of discounts, premiums, deferred costs and fees	$ 4,341	$ 12,590