the company 's effective tax rate decreased to 30.4 % for the year ended december 31 , 2014 from 34.3 % for the year ended december 31 , 2013 . the decrease in the effective tax rate reflected increases in income not subject to federal tax , benefits resulting from state tax law changes , changes in certain state tax positions and an increase in the amount of reserves for uncertain state tax positions released as a result of the lapse in the statute of limitations related thereto . 30 total deposits grew by $ 3.0 billion for the year ended december 31 , 2014 to $ 13.5 billion , including deposits of $ 1.6 billion in new york . the weighted average cost of deposits declined to 0.61 % for the year ended december 31 , 2014 from 0.65 % for the year ended december 31 , 2013 . the following charts illustrate the composition of deposits at december 31 , 2014 and 2013 : asset quality remained strong . at december 31 , 2014 , 99 % of the new commercial loan portfolio was rated `` pass `` and substantially all of the new residential portfolio was current . the ratio of non-performing , non-covered loans to total non-covered loans was 0.29 % and the ratio of non-covered non-performing assets to total assets was 0.17 % at december 31 , 2014 . credit risk related to the covered assets is significantly mitigated by the loss sharing agreements . a comparison of our non-covered , non-performing assets ratio to that of our peers at december 31 , 2014 , 2013 and 2012 is presented in the chart below : ( 1 ) calculated as non-covered non-performing assets as a percentage of total assets . ( 2 ) source : snl financial . peer data reflects median values for publicly traded u.s. banks and thrifts with assets between $ 10-25 billion and $ 1-5 billion in market capitalization . 31 the company 's and the bank 's capital ratios exceed all regulatory `` well capitalized `` guidelines . the charts below present the company 's and the bank 's regulatory capital ratios compared to regulatory guidelines as of december 31 , 2014 and 2013 : bankunited , inc : bankunited , n.a . : opportunities and challenges management has identified significant opportunities for our company , including : economic recovery continued across our market areas in 2014. florida unemployment declined to 5.6 % in december 2014 from 6.3 % in december 2013. similarly , unemployment in new york declined to 5.8 % from 7.0 % and 32 nationally to 5.6 % from 6.7 % over the same period . our capital position , market presence and experienced lending and deposit gathering teams position us well for continued organic growth in florida and the tri-state market , both of which we believe to be attractive banking markets . we also expect continued growth from our national lending platforms . we continue to evaluate potential strategic acquisitions of financial institutions and complementary businesses . the potential to further optimize our deposit mix in conjunction with the growth of our core commercial business . we have also identified significant challenges confronting the industry and our company : the sustained low interest rate environment and competitive market conditions are likely to continue to put pressure on our net interest margin , particularly as higher yielding covered assets are liquidated or mature and are replaced with assets originated or purchased at current market rates of interest . uncertainty about fiscal and monetary policy may impact the business and economic environment in our primary market areas . uncertainty about the full impact of new regulation may present challenges in the execution of our business strategy and the management of non-interest expense . for additional discussion , see `` item 1. business—regulation and supervision . `` critical accounting policies and estimates our consolidated financial statements are prepared in accordance with u.s. generally accepted accounting principles ( `` gaap `` ) and follow general practices within the banking industry . application of these principles requires management to make complex and subjective estimates and judgments that affect the amounts reported in the consolidated financial statements and accompanying notes . we base our estimates on historical experience and on various other assumptions that we believe to be reasonable and appropriate under current circumstances . these assumptions form the basis for our judgments about the carrying values of assets and liabilities that are not readily available from independent , objective sources . we evaluate our estimates on an ongoing basis . use of alternative assumptions may have resulted in significantly different estimates . actual results may differ from these estimates . accounting policies are an integral part of our financial statements . a thorough understanding of these accounting policies is essential when reviewing our reported results of operations and our financial position . we believe that the critical accounting policies and estimates discussed below involve a heightened level of management judgment due to the complexity , subjectivity and sensitivity involved in their application . note 1 to the consolidated financial statements contains a further discussion of our significant accounting policies . allowance for loan and lease losses the alll represents management 's estimate of probable loan losses inherent in the company 's loan portfolio . determining the amount of the alll is considered a critical accounting estimate because of its complexity and because it requires significant judgment and estimation . story_separator_special_tag % for the year ended december 31 , 2014 from 9.18 % for the year ended december 31 , 2013 . offsetting factors contributing to the overall decline in the yield on loans included : new loans originated at lower market rates of interest comprised a greater percentage of the portfolio for the year ended december 31 , 2014 than for the comparable period in 2013 . new loans represented 87.8 % of the average balance of loans outstanding for the year ended december 31 , 2014 as compared to 75.6 % for the year ended december 31 , 2013 . we expect the impact of growth of the new loan portfolio to lead to further declines in the overall yield on loans . the tax-equivalent yield on new loans declined to 3.56 % for the year ended december 31 , 2014 from 3.76 % for the year ended december 31 , 2013 , primarily reflecting the addition of loans to the portfolio at lower market rates . interest income on loans acquired in the fsb acquisition totaled $ 348.6 million and $ 431.1 million for the years ended december 31 , 2014 and 2013 , respectively . the tax-equivalent yield on those loans increased to 27.09 % for the year ended december 31 , 2014 from 26.02 % for the year ended december 31 , 2013 . the increase in the yield on loans acquired in the fsb acquisition resulted primarily from improvements in the timing and amount of expected cash flows and corresponding transfers from non-accretable difference to accretable yield for aci loans . the yield on loans acquired in the fsb acquisition was also impacted by a decrease in the amount of interest income recognized in connection with the sale of aci residential loans from the pool with a carrying value of zero , which accounted for a 0.65 % decrease in the yield . interest income on loans included $ 30.9 million and $ 50.6 million in proceeds from sales 38 of loans in this pool for the years ended december 31 , 2014 and 2013 , respectively . the impact on interest income of sales of loans from this pool will not be significant in the future . the average balance of investment securities decreased by $ 151 million for the year ended december 31 , 2014 from the year ended december 31 , 2013 while the tax-equivalent yield declined to 2.80 % for the year ended december 31 , 2014 from 2.84 % for 2013 . the components of the increase in interest expense for the year ended december 31 , 2014 as compared to the year ended december 31 , 2013 were a $ 12.4 million increase in interest expense on deposits and a $ 1.6 million increase in interest expense on fhlb advances and other borrowings . the most significant factor contributing to the increase in interest expense on deposits was an increase of $ 1.9 billion in average interest bearing deposits . this was partially offset by a decline in market interest rates on time deposits , leading to a decrease in the average rate paid on interest bearing deposits to 0.76 % for the year ended december 31 , 2014 from 0.79 % for the year ended december 31 , 2013 . the average rate paid on fhlb advances and other borrowings , inclusive of the impact of cash flow hedges and fair value accretion , declined by 0.25 % to 1.28 % for the year ended december 31 , 2014 from 1.53 % for the year ended december 31 , 2013 . this decline reflected the impact of the maturity of higher rate advances and the addition of new advances at lower market interest rates . the net interest margin , calculated on a tax-equivalent basis , for the year ended december 31 , 2014 was 4.61 % as compared to 5.73 % for the year ended december 31 , 2013 , a decrease of 112 basis points . the interest rate spread decreased to 4.46 % for the year ended december 31 , 2014 from 5.60 % for the year ended december 31 , 2013 . the declines in net interest margin and interest rate spread resulted primarily from lower yields on loans partly offset by a lower cost of deposits and borrowings , as discussed above . we expect the net interest margin and interest rate spread to continue to decline as the composition of the loan portfolio shifts away from higher yielding loans acquired in the fsb acquisition into new loans originated at lower current market rates of interest . the net interest margin was also positively impacted by an increase in the ratio of the average balance of loans to total interest-earning assets and an increase in the ratio of the average balance of interest-earning assets to interest bearing liabilities . year ended december 31 , 2013 compared to year ended december 31 , 2012 net interest income , calculated on a tax‑equivalent basis , was $ 656.0 million for the year ended december 31 , 2013 compared to $ 606.4 million for the year ended december 31 , 2012 , an increase of $ 49.5 million . the increase in net interest income was comprised of an increase in interest income of $ 18.9 million and a decrease in interest expense of $ 30.7 million . the increase in tax‑equivalent interest income resulted primarily from a $ 37.0 million increase in interest income from loans offset by an $ 18.5 million decrease in interest income from investment securities available for sale . increased interest income from loans was attributable to a $ 1.9 billion increase in the average balance outstanding partially offset by a 2.87 % decrease in the tax-equivalent yield to 9.18 % for the year ended december 31 , 2013 from 12.05 % for the year ended december 31 , 2012 . offsetting factors contributing to the overall decline in the yield

capital resources since inception , stockholders ' equity has been impacted primarily by the retention of earnings , and to a lesser extent , proceeds from the issuance of common shares and changes in unrealized gains and losses , net of taxes , on investment securities available for sale and cash flow hedges . stockholders ' equity increased $ 124 million , or 6.4 % , from $ 1.9 billion at december 31 , 2013 to $ 2.1 billion at december 31 , 2014 . pursuant to the fdia , the federal banking agencies have adopted regulations setting forth a five-tier system for measuring the capital adequacy of the financial institutions they supervise . at december 31 , 2014 and 2013 , bankunited and the company had capital levels that exceeded both the regulatory well-capitalized guidelines and all internal capital ratio targets . see note 16 to the consolidated financial statements for more information about bankunited and the company 's regulatory capital ratios and requirements . on july 2 , 2013 the federal reserve board approved a final rule that implements the basel iii changes to the regulatory capital framework for all u.s. banking organizations . the company is required to implement the final rule on january 1 , 2015 , with a phase-in period extending through january 1 , 2019. the rule will add another risk-based capital category , common equity tier 1 capital , increase the required tier 1 capital level , increase risk weights for certain of the company 's loans , other assets and off-balance sheet commitments add some complexity to the risk-based capital calculations .


 Write a concise suspicious activity report of the following text delimited by triple backquotes. Return your response as a formal report which covers the key points highlighting the location,dates,entity names and account holder information in chronological order of the text.
     ```capital resources since inception , stockholders ' equity has been impacted primarily by the retention of earnings , and to a lesser extent , proceeds from the issuance of common shares and changes in unrealized gains and losses , net of taxes , on investment securities available for sale and cash flow hedges . stockholders ' equity increased $ 124 million , or 6.4 % , from $ 1.9 billion at december 31 , 2013 to $ 2.1 billion at december 31 , 2014 . pursuant to the fdia , the federal banking agencies have adopted regulations setting forth a five-tier system for measuring the capital adequacy of the financial institutions they supervise . at december 31 , 2014 and 2013 , bankunited and the company had capital levels that exceeded both the regulatory well-capitalized guidelines and all internal capital ratio targets . see note 16 to the consolidated financial statements for more information about bankunited and the company 's regulatory capital ratios and requirements . on july 2 , 2013 the federal reserve board approved a final rule that implements the basel iii changes to the regulatory capital framework for all u.s. banking organizations . the company is required to implement the final rule on january 1 , 2015 , with a phase-in period extending through january 1 , 2019. the rule will add another risk-based capital category , common equity tier 1 capital , increase the required tier 1 capital level , increase risk weights for certain of the company 's loans , other assets and off-balance sheet commitments add some complexity to the risk-based capital calculations .
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 Suspicious Activity Report : the company 's effective tax rate decreased to 30.4 % for the year ended december 31 , 2014 from 34.3 % for the year ended december 31 , 2013 . the decrease in the effective tax rate reflected increases in income not subject to federal tax , benefits resulting from state tax law changes , changes in certain state tax positions and an increase in the amount of reserves for uncertain state tax positions released as a result of the lapse in the statute of limitations related thereto . 30 total deposits grew by $ 3.0 billion for the year ended december 31 , 2014 to $ 13.5 billion , including deposits of $ 1.6 billion in new york . the weighted average cost of deposits declined to 0.61 % for the year ended december 31 , 2014 from 0.65 % for the year ended december 31 , 2013 . the following charts illustrate the composition of deposits at december 31 , 2014 and 2013 : asset quality remained strong . at december 31 , 2014 , 99 % of the new commercial loan portfolio was rated `` pass `` and substantially all of the new residential portfolio was current . the ratio of non-performing , non-covered loans to total non-covered loans was 0.29 % and the ratio of non-covered non-performing assets to total assets was 0.17 % at december 31 , 2014 . credit risk related to the covered assets is significantly mitigated by the loss sharing agreements . a comparison of our non-covered , non-performing assets ratio to that of our peers at december 31 , 2014 , 2013 and 2012 is presented in the chart below : ( 1 ) calculated as non-covered non-performing assets as a percentage of total assets . ( 2 ) source : snl financial . peer data reflects median values for publicly traded u.s. banks and thrifts with assets between $ 10-25 billion and $ 1-5 billion in market capitalization . 31 the company 's and the bank 's capital ratios exceed all regulatory `` well capitalized `` guidelines . the charts below present the company 's and the bank 's regulatory capital ratios compared to regulatory guidelines as of december 31 , 2014 and 2013 : bankunited , inc : bankunited , n.a . : opportunities and challenges management has identified significant opportunities for our company , including : economic recovery continued across our market areas in 2014. florida unemployment declined to 5.6 % in december 2014 from 6.3 % in december 2013. similarly , unemployment in new york declined to 5.8 % from 7.0 % and 32 nationally to 5.6 % from 6.7 % over the same period . our capital position , market presence and experienced lending and deposit gathering teams position us well for continued organic growth in florida and the tri-state market , both of which we believe to be attractive banking markets . we also expect continued growth from our national lending platforms . we continue to evaluate potential strategic acquisitions of financial institutions and complementary businesses . the potential to further optimize our deposit mix in conjunction with the growth of our core commercial business . we have also identified significant challenges confronting the industry and our company : the sustained low interest rate environment and competitive market conditions are likely to continue to put pressure on our net interest margin , particularly as higher yielding covered assets are liquidated or mature and are replaced with assets originated or purchased at current market rates of interest . uncertainty about fiscal and monetary policy may impact the business and economic environment in our primary market areas . uncertainty about the full impact of new regulation may present challenges in the execution of our business strategy and the management of non-interest expense . for additional discussion , see `` item 1. business—regulation and supervision . `` critical accounting policies and estimates our consolidated financial statements are prepared in accordance with u.s. generally accepted accounting principles ( `` gaap `` ) and follow general practices within the banking industry . application of these principles requires management to make complex and subjective estimates and judgments that affect the amounts reported in the consolidated financial statements and accompanying notes . we base our estimates on historical experience and on various other assumptions that we believe to be reasonable and appropriate under current circumstances . these assumptions form the basis for our judgments about the carrying values of assets and liabilities that are not readily available from independent , objective sources . we evaluate our estimates on an ongoing basis . use of alternative assumptions may have resulted in significantly different estimates . actual results may differ from these estimates . accounting policies are an integral part of our financial statements . a thorough understanding of these accounting policies is essential when reviewing our reported results of operations and our financial position . we believe that the critical accounting policies and estimates discussed below involve a heightened level of management judgment due to the complexity , subjectivity and sensitivity involved in their application . note 1 to the consolidated financial statements contains a further discussion of our significant accounting policies . allowance for loan and lease losses the alll represents management 's estimate of probable loan losses inherent in the company 's loan portfolio . determining the amount of the alll is considered a critical accounting estimate because of its complexity and because it requires significant judgment and estimation . story_separator_special_tag % for the year ended december 31 , 2014 from 9.18 % for the year ended december 31 , 2013 . offsetting factors contributing to the overall decline in the yield on loans included : new loans originated at lower market rates of interest comprised a greater percentage of the portfolio for the year ended december 31 , 2014 than for the comparable period in 2013 . new loans represented 87.8 % of the average balance of loans outstanding for the year ended december 31 , 2014 as compared to 75.6 % for the year ended december 31 , 2013 . we expect the impact of growth of the new loan portfolio to lead to further declines in the overall yield on loans . the tax-equivalent yield on new loans declined to 3.56 % for the year ended december 31 , 2014 from 3.76 % for the year ended december 31 , 2013 , primarily reflecting the addition of loans to the portfolio at lower market rates . interest income on loans acquired in the fsb acquisition totaled $ 348.6 million and $ 431.1 million for the years ended december 31 , 2014 and 2013 , respectively . the tax-equivalent yield on those loans increased to 27.09 % for the year ended december 31 , 2014 from 26.02 % for the year ended december 31 , 2013 . the increase in the yield on loans acquired in the fsb acquisition resulted primarily from improvements in the timing and amount of expected cash flows and corresponding transfers from non-accretable difference to accretable yield for aci loans . the yield on loans acquired in the fsb acquisition was also impacted by a decrease in the amount of interest income recognized in connection with the sale of aci residential loans from the pool with a carrying value of zero , which accounted for a 0.65 % decrease in the yield . interest income on loans included $ 30.9 million and $ 50.6 million in proceeds from sales 38 of loans in this pool for the years ended december 31 , 2014 and 2013 , respectively . the impact on interest income of sales of loans from this pool will not be significant in the future . the average balance of investment securities decreased by $ 151 million for the year ended december 31 , 2014 from the year ended december 31 , 2013 while the tax-equivalent yield declined to 2.80 % for the year ended december 31 , 2014 from 2.84 % for 2013 . the components of the increase in interest expense for the year ended december 31 , 2014 as compared to the year ended december 31 , 2013 were a $ 12.4 million increase in interest expense on deposits and a $ 1.6 million increase in interest expense on fhlb advances and other borrowings . the most significant factor contributing to the increase in interest expense on deposits was an increase of $ 1.9 billion in average interest bearing deposits . this was partially offset by a decline in market interest rates on time deposits , leading to a decrease in the average rate paid on interest bearing deposits to 0.76 % for the year ended december 31 , 2014 from 0.79 % for the year ended december 31 , 2013 . the average rate paid on fhlb advances and other borrowings , inclusive of the impact of cash flow hedges and fair value accretion , declined by 0.25 % to 1.28 % for the year ended december 31 , 2014 from 1.53 % for the year ended december 31 , 2013 . this decline reflected the impact of the maturity of higher rate advances and the addition of new advances at lower market interest rates . the net interest margin , calculated on a tax-equivalent basis , for the year ended december 31 , 2014 was 4.61 % as compared to 5.73 % for the year ended december 31 , 2013 , a decrease of 112 basis points . the interest rate spread decreased to 4.46 % for the year ended december 31 , 2014 from 5.60 % for the year ended december 31 , 2013 . the declines in net interest margin and interest rate spread resulted primarily from lower yields on loans partly offset by a lower cost of deposits and borrowings , as discussed above . we expect the net interest margin and interest rate spread to continue to decline as the composition of the loan portfolio shifts away from higher yielding loans acquired in the fsb acquisition into new loans originated at lower current market rates of interest . the net interest margin was also positively impacted by an increase in the ratio of the average balance of loans to total interest-earning assets and an increase in the ratio of the average balance of interest-earning assets to interest bearing liabilities . year ended december 31 , 2013 compared to year ended december 31 , 2012 net interest income , calculated on a tax‑equivalent basis , was $ 656.0 million for the year ended december 31 , 2013 compared to $ 606.4 million for the year ended december 31 , 2012 , an increase of $ 49.5 million . the increase in net interest income was comprised of an increase in interest income of $ 18.9 million and a decrease in interest expense of $ 30.7 million . the increase in tax‑equivalent interest income resulted primarily from a $ 37.0 million increase in interest income from loans offset by an $ 18.5 million decrease in interest income from investment securities available for sale . increased interest income from loans was attributable to a $ 1.9 billion increase in the average balance outstanding partially offset by a 2.87 % decrease in the tax-equivalent yield to 9.18 % for the year ended december 31 , 2013 from 12.05 % for the year ended december 31 , 2012 . offsetting factors contributing to the overall decline in the yield

