the establishment of such a valuation allowance , or any increase in an existing valuation allowance , would be effectuated through a charge to the provision for income taxes or a reduction in any income tax credit for the period in which such valuation allowance is established or increased . allowance for loan and lease losses . our alll is established through a provision for loan losses charged to expense and may be reduced by a recapture of previously established loss reserves , which are also reflected in the statement of income . loans are charged against the alll when management believes that collectability of the principal is unlikely . the alll is an amount that management believes will be adequate to absorb estimated losses on existing loans that may become uncollectible based on an evaluation of the collectability of loans and prior loan loss experience . this evaluation also takes into consideration such factors as changes in the nature and volume of the loan portfolio , overall portfolio quality , review of specific problem loans , current economic conditions and certain other subjective factors that may affect the borrower 's ability to pay . while we use the best information available to make this evaluation , future adjustments to our alll may be necessary if there are significant changes in economic or other conditions that can affect the collectability in full of loans in our loan portfolio . adoption of new or revised accounting standards . we have elected to take advantage of the extended transition period afforded by the jobs act , for the implementation of new or revised accounting standards . as a result , we will not be required to comply with new or revised accounting standards that have different effective dates for public and private companies until those standards apply to private companies or we cease to be an “ emerging growth ” company as defined in the jobs act . as a result of this election , our financial statements may not be comparable to the financials statements of companies that comply with public company effective dates . 41 we have two business segments , “ banking ” and “ investment management , wealth planning and consulting ” ( “ wealth management ” ) . banking includes the operations of ffb and ffis and wealth management includes the operations of ffa . the financial position and operating results of the stand-alone holding company , ffi , are included under the caption “ other ” in certain of the tables that follow , along with any consolidation elimination entries . recent developments and overview on july 1 , 2015 , the company filed a “ shelf ” registration statement with the sec on form s-3 for the purpose of registering , under the securities act of 1933 , as amended , an aggregate of $ 150 million of shares of its common stock that would be available for possible sale , in one or more transactions , in the future . the registration statement was declared effective on july 20 , 2015. pursuant to this registration statement , the company commenced a public offering in which it sold a total of 6,233,766 shares of its common stock , at a public offering price of $ 19.25 per share , on august 12 , 2015. the offering resulted in gross proceeds of $ 120.0 million and net proceeds of approximately $ 113.7 million , after underwriting discounts and estimated expenses of the offering . the company used a portion of the net proceeds from the offering to repay all of its $ 29 million of outstanding term debt and intends to use the remaining proceeds for general corporate purposes , including supporting organic growth and possible acquisitions . on august 14 , 2015 , the underwriters exercised their option to purchase an additional 935,065 shares of the company 's common stock , at a price of $ 19.25 per share , to cover any over-allotments in the public offering . as a result , the company received additional gross proceeds of $ 18.0 million and net proceeds of $ 17.1 million , after underwriting discounts . we have continued to grow our operations . comparing 2015 to 2014 , we have increased our revenues ( net interest income and noninterest income ) by 29 % . this growth in revenues is the result of the growth in banking 's total interest-earning assets . during 2015 , total loans in banking increased by $ 599 million or 51 % while securities available for sale increased by $ 427 million . wealth management 's aum increased by $ 250 million or 8 % during 2015 , and totaled $ 3.47 billion as of december 31 , 2015. the results of operations for banking and wealth management reflect the benefits of this growth . income before taxes for banking increased $ 6.3 million from $ 18.7 million in 2014 to $ 25.0 million in 2015. income before taxes for wealth management increased from $ 1.4 million in 2014 to $ 2.2 million in 2015. on a consolidated basis , income before taxes increased $ 8.0 million from $ 14.8 million in 2014 to $ 22.8 million in 2015. results of operations years ended december 31 , 2015 and 2014. our net income for 2015 was $ 13.4 million , as compared to $ 8.4 million for 2014. the primary sources of revenue for banking are net interest income , fees from its deposits , trust and insurance services , gains on sales of loans , certain loan fees , and , beginning in the second half of 2014 , fees charged for consulting and administrative services . the primary sources of revenue for wealth management are asset management fees assessed on the balance of aum and , up through the first half of 2014 , fees charged for consulting and administrative services . story_separator_special_tag the $ 0.8 million increase in occupancy and depreciation costs for banking in 2014 as compared to 2013 was due to an office opening and the expansion into additional space at the administrative office in the second quarter of 2013. the $ 0.7 million increase in professional services and marketing was due primarily to higher legal costs related to ongoing litigation matters and increased management fees related to the increased trust aum . the $ 1.0 million increase in other expenses in 2014 as compared to 2013 was primarily due to the $ 1.0 million provision related to contingent consideration to be paid to the former shareholders of dcb . noninterest expenses in wealth management increased $ 0.6 million in 2014 as compared to 2013 primarily due to increases in compensation and benefits . the increase in compensation and benefits reflects increased incentive compensation incurred as a result of the increase in aum . 50 financial condition the following table shows the financial position for each of our business segments , and of ffi and elimination entries used to arrive at our consolidated totals which are included in the column labeled other , at december 31 : replace_table_token_19_th 51 our consolidated balance sheet is primarily affected by changes occurring in our banking operations as our wealth management operations do not maintain significant levels of assets . banking has experienced and is expected to continue to experience increases in its total assets as a result of our growth strategy . during 2015 , total assets for the company and the bank increased by $ 1.2 billion . for the bank , during 2015 , loans increased by $ 599 million , deposits increased by $ 598 million , cash and cash equivalents increased by $ 186 million , securities afs increased by $ 427 million and fhlb advances increased by $ 533 million . borrowings at ffi decreased by $ 20 million during 2015. during 2014 , total assets for the company and the bank increased by $ 318 million . for the bank , during 2014 , loans increased by $ 263 million , deposits increased by $ 163 million , cash and cash equivalents decreased by $ 27 million , securities afs increased by $ 79 million and fhlb advances increased by $ 129 million . borrowings at ffi increased by $ 13 million during 2014. cash and cash equivalents , certificates of deposit and securities : cash and cash equivalents , which primarily consist of funds held at the federal reserve bank or at correspondent banks , including fed funds , increased by $ 186 million during 2015. changes in cash and cash equivalents are primarily affected by the funding of loans , investments in securities , and changes in our sources of funding : deposits , fhlb advances and ffi borrowings . during 2015 the company obtained net proceeds of $ 131 million from a public offering of shares of our common stock and used a portion of the net proceeds from the offering to repay all of its $ 29 million of outstanding term debt . securities available for sale : the following table provides a summary of the company 's afs securities portfolio at december 31 : replace_table_token_20_th the us treasury securities are pledged as collateral to the state of california to meet regulatory requirements related to ffb 's trust operations . the $ 427 million increase in afs securities in 2015 was the result of a capital leverage strategy under which the company utilized the capital raised in its public offering to leverage an increase in its afs securities portfolio through the use of fhlb advances . the purchases of securities under this strategy were limited to fifteen year term agency mortgage-backed securities . the $ 75 million increase in afs securities in 2014 reflected our actions to increase our on-balance sheet sources of liquidity . 52 the table below indicates , as of december 31 , 2015 , the gross unrealized losses and fair values of our investments , aggregated by investment category and length of time that the individual securities have been in a continuous unrealized loss position . replace_table_token_21_th unrealized losses on agency notes and agency mortgage-backed securities have not been recognized into income because the issuer bonds are of high credit quality , management does not intend to sell and it is not more likely than not that management would be required to sell the securities prior to their anticipated recovery , and the decline in fair value is largely due to changes in interest rates . the fair value is expected to recover as the bonds approach maturity . the scheduled maturities of securities afs , other than agency mortgage backed securities , and the related weighted average yield is as follows as of december 31 , 2015 : replace_table_token_22_th agency mortgage backed securities are excluded from the above table because such securities are not due at a single maturity date . the weighted average yield of the agency mortgage backed securities as of december 31 , 2015 was 2.24 % . loans . the following table sets forth our loans , by loan category , as of december 31 : replace_table_token_23_th the $ 599 million increase in loans during 2015 was the result of loan originations and funding of existing credit commitments of $ 944 million and $ 80 million of loans obtained in the acquisition of prb , which were partially offset by $ 426 million of payoffs , scheduled principal payments , and loans sold . the $ 263 million increase in loans during 2014 was the result of loan originations and funding of existing credit commitments of $ 504 million , offset by $ 241 million of payoffs and scheduled principal 53 payments . the scheduled maturities , as of december 31 , 2015 , of the performing loans categorized as land loans and as commercial and industrial loans , are as follows : replace_table_token_24_th

cash flows provided by operating activities . during the year ended december 31 , 2015 operating activities provided net cash of $ 13.9 million , comprised primarily of our net income of $ 13.4 million . in 2014 , operating activities provided net cash of $ 9.4 million , comprised primarily of our net income of $ 8.4 million . cash flows used in investing activities . during the year ended december 31 , 2015 , investing activities used net cash of $ 916.5 million , primarily to fund a $ 626.2 million net increase in loans and a $ 426.9 million net increase in securities afs , offset partially by $ 106.2 million in proceeds from loan sales and $ 38.1 million of cash in from the acquisition of prb . in 2014 , investing activities used net cash of $ 340.3 million , primarily to fund a $ 262.3 million net increase in loans and a $ 83.5 million net increase in securities afs . cash flow provided by financing activities . during the year ended december 31 , 2015 , financing activities provided net cash of $ 1.1 billion , consisting primarily of a net increase of $ 439.4 million in deposits and a net increase of $ 533.0 million in borrowings , and $ 136.2 million proceeds from the sale of stock . in 2014 , financing activities provided net cash of $ 303.7 million , consisting primarily of a net increase of $ 160.9 million in deposits and a net increase of $ 141.8 million in borrowings . ratio of loans to deposits . the relationship between gross loans and total deposits can provide a useful measure of a bank 's liquidity . since repayment of loans tends to be less predictable than the maturity of investments and other liquid resources , the higher the loan-to-deposit ratio the less liquid are our assets . on the other hand , since we realize greater yields on loans than we do on other interest-earning assets , a lower loan-to-deposit ratio can adversely affect interest income and earnings .


 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.
     ```cash flows provided by operating activities . during the year ended december 31 , 2015 operating activities provided net cash of $ 13.9 million , comprised primarily of our net income of $ 13.4 million . in 2014 , operating activities provided net cash of $ 9.4 million , comprised primarily of our net income of $ 8.4 million . cash flows used in investing activities . during the year ended december 31 , 2015 , investing activities used net cash of $ 916.5 million , primarily to fund a $ 626.2 million net increase in loans and a $ 426.9 million net increase in securities afs , offset partially by $ 106.2 million in proceeds from loan sales and $ 38.1 million of cash in from the acquisition of prb . in 2014 , investing activities used net cash of $ 340.3 million , primarily to fund a $ 262.3 million net increase in loans and a $ 83.5 million net increase in securities afs . cash flow provided by financing activities . during the year ended december 31 , 2015 , financing activities provided net cash of $ 1.1 billion , consisting primarily of a net increase of $ 439.4 million in deposits and a net increase of $ 533.0 million in borrowings , and $ 136.2 million proceeds from the sale of stock . in 2014 , financing activities provided net cash of $ 303.7 million , consisting primarily of a net increase of $ 160.9 million in deposits and a net increase of $ 141.8 million in borrowings . ratio of loans to deposits . the relationship between gross loans and total deposits can provide a useful measure of a bank 's liquidity . since repayment of loans tends to be less predictable than the maturity of investments and other liquid resources , the higher the loan-to-deposit ratio the less liquid are our assets . on the other hand , since we realize greater yields on loans than we do on other interest-earning assets , a lower loan-to-deposit ratio can adversely affect interest income and earnings .
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 Suspicious Activity Report : the establishment of such a valuation allowance , or any increase in an existing valuation allowance , would be effectuated through a charge to the provision for income taxes or a reduction in any income tax credit for the period in which such valuation allowance is established or increased . allowance for loan and lease losses . our alll is established through a provision for loan losses charged to expense and may be reduced by a recapture of previously established loss reserves , which are also reflected in the statement of income . loans are charged against the alll when management believes that collectability of the principal is unlikely . the alll is an amount that management believes will be adequate to absorb estimated losses on existing loans that may become uncollectible based on an evaluation of the collectability of loans and prior loan loss experience . this evaluation also takes into consideration such factors as changes in the nature and volume of the loan portfolio , overall portfolio quality , review of specific problem loans , current economic conditions and certain other subjective factors that may affect the borrower 's ability to pay . while we use the best information available to make this evaluation , future adjustments to our alll may be necessary if there are significant changes in economic or other conditions that can affect the collectability in full of loans in our loan portfolio . adoption of new or revised accounting standards . we have elected to take advantage of the extended transition period afforded by the jobs act , for the implementation of new or revised accounting standards . as a result , we will not be required to comply with new or revised accounting standards that have different effective dates for public and private companies until those standards apply to private companies or we cease to be an “ emerging growth ” company as defined in the jobs act . as a result of this election , our financial statements may not be comparable to the financials statements of companies that comply with public company effective dates . 41 we have two business segments , “ banking ” and “ investment management , wealth planning and consulting ” ( “ wealth management ” ) . banking includes the operations of ffb and ffis and wealth management includes the operations of ffa . the financial position and operating results of the stand-alone holding company , ffi , are included under the caption “ other ” in certain of the tables that follow , along with any consolidation elimination entries . recent developments and overview on july 1 , 2015 , the company filed a “ shelf ” registration statement with the sec on form s-3 for the purpose of registering , under the securities act of 1933 , as amended , an aggregate of $ 150 million of shares of its common stock that would be available for possible sale , in one or more transactions , in the future . the registration statement was declared effective on july 20 , 2015. pursuant to this registration statement , the company commenced a public offering in which it sold a total of 6,233,766 shares of its common stock , at a public offering price of $ 19.25 per share , on august 12 , 2015. the offering resulted in gross proceeds of $ 120.0 million and net proceeds of approximately $ 113.7 million , after underwriting discounts and estimated expenses of the offering . the company used a portion of the net proceeds from the offering to repay all of its $ 29 million of outstanding term debt and intends to use the remaining proceeds for general corporate purposes , including supporting organic growth and possible acquisitions . on august 14 , 2015 , the underwriters exercised their option to purchase an additional 935,065 shares of the company 's common stock , at a price of $ 19.25 per share , to cover any over-allotments in the public offering . as a result , the company received additional gross proceeds of $ 18.0 million and net proceeds of $ 17.1 million , after underwriting discounts . we have continued to grow our operations . comparing 2015 to 2014 , we have increased our revenues ( net interest income and noninterest income ) by 29 % . this growth in revenues is the result of the growth in banking 's total interest-earning assets . during 2015 , total loans in banking increased by $ 599 million or 51 % while securities available for sale increased by $ 427 million . wealth management 's aum increased by $ 250 million or 8 % during 2015 , and totaled $ 3.47 billion as of december 31 , 2015. the results of operations for banking and wealth management reflect the benefits of this growth . income before taxes for banking increased $ 6.3 million from $ 18.7 million in 2014 to $ 25.0 million in 2015. income before taxes for wealth management increased from $ 1.4 million in 2014 to $ 2.2 million in 2015. on a consolidated basis , income before taxes increased $ 8.0 million from $ 14.8 million in 2014 to $ 22.8 million in 2015. results of operations years ended december 31 , 2015 and 2014. our net income for 2015 was $ 13.4 million , as compared to $ 8.4 million for 2014. the primary sources of revenue for banking are net interest income , fees from its deposits , trust and insurance services , gains on sales of loans , certain loan fees , and , beginning in the second half of 2014 , fees charged for consulting and administrative services . the primary sources of revenue for wealth management are asset management fees assessed on the balance of aum and , up through the first half of 2014 , fees charged for consulting and administrative services . story_separator_special_tag the $ 0.8 million increase in occupancy and depreciation costs for banking in 2014 as compared to 2013 was due to an office opening and the expansion into additional space at the administrative office in the second quarter of 2013. the $ 0.7 million increase in professional services and marketing was due primarily to higher legal costs related to ongoing litigation matters and increased management fees related to the increased trust aum . the $ 1.0 million increase in other expenses in 2014 as compared to 2013 was primarily due to the $ 1.0 million provision related to contingent consideration to be paid to the former shareholders of dcb . noninterest expenses in wealth management increased $ 0.6 million in 2014 as compared to 2013 primarily due to increases in compensation and benefits . the increase in compensation and benefits reflects increased incentive compensation incurred as a result of the increase in aum . 50 financial condition the following table shows the financial position for each of our business segments , and of ffi and elimination entries used to arrive at our consolidated totals which are included in the column labeled other , at december 31 : replace_table_token_19_th 51 our consolidated balance sheet is primarily affected by changes occurring in our banking operations as our wealth management operations do not maintain significant levels of assets . banking has experienced and is expected to continue to experience increases in its total assets as a result of our growth strategy . during 2015 , total assets for the company and the bank increased by $ 1.2 billion . for the bank , during 2015 , loans increased by $ 599 million , deposits increased by $ 598 million , cash and cash equivalents increased by $ 186 million , securities afs increased by $ 427 million and fhlb advances increased by $ 533 million . borrowings at ffi decreased by $ 20 million during 2015. during 2014 , total assets for the company and the bank increased by $ 318 million . for the bank , during 2014 , loans increased by $ 263 million , deposits increased by $ 163 million , cash and cash equivalents decreased by $ 27 million , securities afs increased by $ 79 million and fhlb advances increased by $ 129 million . borrowings at ffi increased by $ 13 million during 2014. cash and cash equivalents , certificates of deposit and securities : cash and cash equivalents , which primarily consist of funds held at the federal reserve bank or at correspondent banks , including fed funds , increased by $ 186 million during 2015. changes in cash and cash equivalents are primarily affected by the funding of loans , investments in securities , and changes in our sources of funding : deposits , fhlb advances and ffi borrowings . during 2015 the company obtained net proceeds of $ 131 million from a public offering of shares of our common stock and used a portion of the net proceeds from the offering to repay all of its $ 29 million of outstanding term debt . securities available for sale : the following table provides a summary of the company 's afs securities portfolio at december 31 : replace_table_token_20_th the us treasury securities are pledged as collateral to the state of california to meet regulatory requirements related to ffb 's trust operations . the $ 427 million increase in afs securities in 2015 was the result of a capital leverage strategy under which the company utilized the capital raised in its public offering to leverage an increase in its afs securities portfolio through the use of fhlb advances . the purchases of securities under this strategy were limited to fifteen year term agency mortgage-backed securities . the $ 75 million increase in afs securities in 2014 reflected our actions to increase our on-balance sheet sources of liquidity . 52 the table below indicates , as of december 31 , 2015 , the gross unrealized losses and fair values of our investments , aggregated by investment category and length of time that the individual securities have been in a continuous unrealized loss position . replace_table_token_21_th unrealized losses on agency notes and agency mortgage-backed securities have not been recognized into income because the issuer bonds are of high credit quality , management does not intend to sell and it is not more likely than not that management would be required to sell the securities prior to their anticipated recovery , and the decline in fair value is largely due to changes in interest rates . the fair value is expected to recover as the bonds approach maturity . the scheduled maturities of securities afs , other than agency mortgage backed securities , and the related weighted average yield is as follows as of december 31 , 2015 : replace_table_token_22_th agency mortgage backed securities are excluded from the above table because such securities are not due at a single maturity date . the weighted average yield of the agency mortgage backed securities as of december 31 , 2015 was 2.24 % . loans . the following table sets forth our loans , by loan category , as of december 31 : replace_table_token_23_th the $ 599 million increase in loans during 2015 was the result of loan originations and funding of existing credit commitments of $ 944 million and $ 80 million of loans obtained in the acquisition of prb , which were partially offset by $ 426 million of payoffs , scheduled principal payments , and loans sold . the $ 263 million increase in loans during 2014 was the result of loan originations and funding of existing credit commitments of $ 504 million , offset by $ 241 million of payoffs and scheduled principal 53 payments . the scheduled maturities , as of december 31 , 2015 , of the performing loans categorized as land loans and as commercial and industrial loans , are as follows : replace_table_token_24_th

