the general component covers non-impaired loans based on the company 's risk rating system and historical loss experience adjusted for qualitative factors . the company calculates its historical loss rates using the average of the last four quarterly 24-month periods . the company calculates and applies its historical loss rates by individual loan types in its portfolio . these historical loss rates are adjusted for qualitative and environmental factors . an unallocated component is maintained to cover uncertainties that the company believes have resulted in incurred losses that have not yet been allocated to specific elements of the general and specific components of the allowance for loan losses . such factors include uncertainties in economic conditions and in identifying triggering events that directly correlate to subsequent loss rates , changes in appraised value of underlying collateral , risk factors that have not yet manifested themselves in loss allocation factors and historical loss experience data that may not precisely correspond to the current portfolio or economic conditions . the unallocated component of the allowance reflects the margin of imprecision inherent in the underlying assumptions used in the methodologies for estimating specific and general losses in the portfolio . the appropriate allowance level is estimated based upon factors and trends identified by the company as of the date of the filing of the financial statements . 47 when available information confirms that specific loans or portions thereof are uncollectible , identified amounts are charged against the allowance for loan losses . the existence of some or all of the following criteria will generally confirm that a loss has been incurred : the loan is significantly delinquent and the borrower has not demonstrated the ability or intent to bring the loan current ; the company has no recourse to the borrower , or if it does , the borrower has insufficient assets to pay the debt ; the estimated fair value of the loan collateral is significantly below the current loan balance , and there is little or no near-term prospect for improvement . management 's evaluation of the allowance for loan losses is based on ongoing , quarterly assessments of the known and inherent risks in the loan portfolio . loss factors are based on the company 's historical loss experience with additional consideration and adjustments made for changes in economic conditions , changes in the amount and composition of the loan portfolio , delinquency rates , changes in collateral values , seasoning of the loan portfolio , duration of current business cycle , a detailed analysis of impaired loans and other factors as deemed appropriate . these factors are evaluated on a quarterly basis . loss rates used by the company are affected as changes in these factors increase or decrease from quarter to quarter . the company also considers bank regulatory examination results and findings of credit examiners in its quarterly evaluation of the allowance for loan losses . a loan is considered impaired when it is probable that the company will be unable to collect all amounts ( principal and interest ) due according to the contractual terms of the original loan agreement . typically , factors used in determining if a loan is impaired include , but are not limited to , whether the loan is 90 days or more delinquent , internally designated as substandard or worse , on non-accrual status or represents a troubled debt restructuring ( “ tdr ” ) . the majority of the company 's impaired loans are considered collateral dependent . when a loan is considered collateral dependent , impairment is measured using the estimated value of the underlying collateral , less any prior liens , and when applicable , less estimated selling costs . for impaired loans that are not collateral dependent , impairment is measured using the present value of expected future cash flows , discounted at the loan 's original effective interest rate . when the net realizable value of the impaired loan is less than the recorded investment in the loan ( including accrued interest , net deferred loan fees or costs , and unamortized premium or discount ) , an impairment is recognized by adjusting an allocation of the allowance for loan losses . subsequent to the initial allocation of allowance to the individual loan , the company may conclude that it is appropriate to record a charge-off of the impaired portion of the loan . when a charge-off is recorded the loan balance is reduced and the specific allowance is eliminated . generally , when a collateral dependent loan is initially measured for impairment and does not have an appraisal performed in the last six months , the company obtains an updated market valuation . subsequently , the company generally obtains an updated market valuation on an annual basis . the valuation may occur more frequently if the company determines that there is an indication that the market value may have declined . investment valuation investment securities are classified as held to maturity when the company has the ability and positive intent to hold such securities to maturity . investment securities held to maturity are carried at amortized cost . unrealized losses due to fluctuations in fair value are recognized when it is determined that a credit related other than temporary decline in value has occurred . investment securities bought and held principally for the purpose of sale in the near term are classified as trading securities . securities that the company intends to hold for an indefinite period , but not necessarily to maturity are classified as available for sale . securities available for sale are reported at fair value . unrealized gains and losses , net of the related deferred tax effect , are reported as a net amount in a separate component of shareholders ' equity entitled “ accumulated other comprehensive income ( loss ) . story_separator_special_tag as a part of this strategy , the company also invests a portion of its excess cash in short-term certificates of deposit . all of the certificates of deposit held for investment are fully insured by the fdic . at march 31 , 2015 , certificates of deposits held for investment totaled $ 26.0 million compared to $ 36.9 million at march 31 , 2014 . 51 investment securities available for sale totaled $ 15.8 million and $ 23.4 million at march 31 , 2015 and at march 31 , 2014 , respectively . the decrease was attributable to called securities and the sale of certain securities during fiscal year 2015. the company primarily purchases agency securities with maturities of five years or less . for the year ended march 31 , 2015 , the company determined that none of its investment securities required an otti charge . for additional information on the company 's investment securities , see note 3 of the notes to the consolidated financial statements contained in item 8 of the form 10-k. mortgage-backed securities available-for-sale totaled $ 96.7 million at march 31 , 2015 , compared to $ 78.6 million at march 31 , 2014. the increase was due to a decision by the company to invest additional excess cash into higher yielding mortgage-backed securities . during the year ended march 31 , 2015 , the company purchased $ 50.2 million of mortgage-backed securities . the company primarily purchases a combination of mortgage-backed securities backed by government agencies ( fhlmc , fnma , sba or gnma ) . the company also sold , during the year ended march 31 , 2015 , $ 14.2 million of mortgage-backed securities in order to fund loan originations and to generate gains on sale by taking advantage of market interest rate fluctuations . realized gains totaled $ 127,000 for year ended march 31 , 2015. for additional information on the company 's mortgage-backed securities , see note 4 of the notes to the consolidated financial statements contained in item 8 of the form 10-k. loans receivable , net , totaled $ 569.0 million at march 31 , 2015 , compared to $ 520.9 million at march 31 , 2014 , an increase of $ 48.1 million . the increase was primarily due to $ 34.2 million in net organic loan growth , concentrated in the commercial business , commercial real estate and multi-family loan portfolios . the company also had a $ 12.1 million net increase in purchased automobile loan pools . the company has seen an increase in loan demand in its market areas and anticipates organic loan growth to continue . a substantial portion of the loan portfolio is secured by real estate , either as primary or secondary collateral , located in the company 's primary market areas . risks associated with loans secured by real estate include decreasing land and property values , increases in interest rates , deterioration in local economic conditions , tightening credit or refinancing markets , and a concentration of loans within any one area . the company has no option adjustable-rate mortgage ( arm ) , or teaser residential real estate loans in its portfolio . goodwill was $ 25.6 million at march 31 , 2015 and 2014. the company performed its annual goodwill impairment test during the third quarter ended december 31 , 2014. the results of these tests indicated that the company 's goodwill was not impaired . for additional information on our goodwill impairment testing , see `` goodwill valuation `` included in this item 7. deposit accounts increased $ 30.8 million to $ 720.9 million at march 31 , 2015 , compared to $ 690.1 million at march 31 , 2014. the company had no wholesale-brokered deposits as of march 31 , 2015 or march 31 , 2014. core branch deposits accounted for 96.2 % of total deposits at march 31 , 2015 , compared to 95.7 % at march 31 , 2014. the company plans to continue its focus on core deposits and on building customer relationships as opposed to obtaining deposits through the wholesale markets . shareholders ' equity increased $ 5.8 million to $ 103.8 million at march 31 , 2015 from $ 98.0 million at march 31 , 2014. the increase was mainly attributable to net income of $ 4.5 million and other comprehensive income related to unrealized holding gain on securities available for sale of $ 1.4 million for the year ended march 31 , 2015. goodwill valuation goodwill is initially recorded when the purchase price paid for an acquisition exceeds the estimated fair value of the net identified tangible and intangible assets acquired . goodwill is presumed to have an indefinite useful life and is tested , at least annually , for impairment at the reporting unit level . the company has one reporting unit , the bank , for purposes of computing goodwill . all of the company 's goodwill has been allocated to this single reporting unit . the company performs an annual review in the third quarter of each year , or more frequently if indications of potential impairment exist , to determine if the recorded goodwill is impaired . if the fair value exceeds the carrying value , goodwill at the reporting unit level is not considered impaired and no additional analysis is necessary . if the carrying value of the reporting unit is higher than its fair value , there is an indication that impairment may exist and additional analysis must be performed to measure the amount of impairment loss , if any . the amount of impairment is determined by comparing the implied fair value of the reporting unit 's goodwill to the carrying value of the goodwill in the same manner as if the reporting unit was being acquired in a business combination . specifically , the company would allocate the fair value to all of the assets and liabilities of the reporting

liquidity and capital resources liquidity is essential to our business . the objective of the bank 's liquidity management is to maintain ample cash flows to meet obligations for depositor withdrawals , to fund the borrowing needs of loan customers , and to fund ongoing operations . core relationship deposits are the primary source of the bank 's liquidity . as such , the bank focuses on deposit relationships with local consumer and business clients who maintain multiple accounts and services at the bank . liquidity management is both a short- and long-term responsibility of the company 's management . the company adjusts its investments in liquid assets based upon management 's assessment of ( i ) expected loan demand , ( ii ) projected loan sales , ( iii ) expected deposit flows , ( iv ) yields available on interest-bearing deposits and ( v ) its asset/liability management program objectives . excess liquidity is invested generally in interest-bearing overnight deposits and other short-term government and agency obligations . if the company requires funds beyond its ability to generate them internally , it has additional diversified and reliable sources of funds with the fhlb , the frb and other wholesale facilities . these sources of funds may be used on a long or short-term basis to compensate for reduction in other sources of funds or on a long-term basis to support lending activities . the company 's primary sources of funds are customer deposits , proceeds from principal and interest payments on loans , proceeds from the sale of loans , maturing securities , fhlb advances and frb borrowings . while maturities and scheduled amortization of loans and securities are a predictable source of funds , deposit flows and prepayment of mortgage loans and mortgage-backed securities are greatly influenced by general interest rates , economic conditions and competition . management believes that its focus on core relationship deposits coupled with access to borrowing through reliable counterparties provides reasonable and prudent assurance that ample liquidity is available . however , depositor or counterparty behavior could change in response to competition , economic or market situations or other unforeseen circumstances , which could have liquidity implications that may require different strategic or operational actions .


 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.
     ```liquidity and capital resources liquidity is essential to our business . the objective of the bank 's liquidity management is to maintain ample cash flows to meet obligations for depositor withdrawals , to fund the borrowing needs of loan customers , and to fund ongoing operations . core relationship deposits are the primary source of the bank 's liquidity . as such , the bank focuses on deposit relationships with local consumer and business clients who maintain multiple accounts and services at the bank . liquidity management is both a short- and long-term responsibility of the company 's management . the company adjusts its investments in liquid assets based upon management 's assessment of ( i ) expected loan demand , ( ii ) projected loan sales , ( iii ) expected deposit flows , ( iv ) yields available on interest-bearing deposits and ( v ) its asset/liability management program objectives . excess liquidity is invested generally in interest-bearing overnight deposits and other short-term government and agency obligations . if the company requires funds beyond its ability to generate them internally , it has additional diversified and reliable sources of funds with the fhlb , the frb and other wholesale facilities . these sources of funds may be used on a long or short-term basis to compensate for reduction in other sources of funds or on a long-term basis to support lending activities . the company 's primary sources of funds are customer deposits , proceeds from principal and interest payments on loans , proceeds from the sale of loans , maturing securities , fhlb advances and frb borrowings . while maturities and scheduled amortization of loans and securities are a predictable source of funds , deposit flows and prepayment of mortgage loans and mortgage-backed securities are greatly influenced by general interest rates , economic conditions and competition . management believes that its focus on core relationship deposits coupled with access to borrowing through reliable counterparties provides reasonable and prudent assurance that ample liquidity is available . however , depositor or counterparty behavior could change in response to competition , economic or market situations or other unforeseen circumstances , which could have liquidity implications that may require different strategic or operational actions .
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 Suspicious Activity Report : the general component covers non-impaired loans based on the company 's risk rating system and historical loss experience adjusted for qualitative factors . the company calculates its historical loss rates using the average of the last four quarterly 24-month periods . the company calculates and applies its historical loss rates by individual loan types in its portfolio . these historical loss rates are adjusted for qualitative and environmental factors . an unallocated component is maintained to cover uncertainties that the company believes have resulted in incurred losses that have not yet been allocated to specific elements of the general and specific components of the allowance for loan losses . such factors include uncertainties in economic conditions and in identifying triggering events that directly correlate to subsequent loss rates , changes in appraised value of underlying collateral , risk factors that have not yet manifested themselves in loss allocation factors and historical loss experience data that may not precisely correspond to the current portfolio or economic conditions . the unallocated component of the allowance reflects the margin of imprecision inherent in the underlying assumptions used in the methodologies for estimating specific and general losses in the portfolio . the appropriate allowance level is estimated based upon factors and trends identified by the company as of the date of the filing of the financial statements . 47 when available information confirms that specific loans or portions thereof are uncollectible , identified amounts are charged against the allowance for loan losses . the existence of some or all of the following criteria will generally confirm that a loss has been incurred : the loan is significantly delinquent and the borrower has not demonstrated the ability or intent to bring the loan current ; the company has no recourse to the borrower , or if it does , the borrower has insufficient assets to pay the debt ; the estimated fair value of the loan collateral is significantly below the current loan balance , and there is little or no near-term prospect for improvement . management 's evaluation of the allowance for loan losses is based on ongoing , quarterly assessments of the known and inherent risks in the loan portfolio . loss factors are based on the company 's historical loss experience with additional consideration and adjustments made for changes in economic conditions , changes in the amount and composition of the loan portfolio , delinquency rates , changes in collateral values , seasoning of the loan portfolio , duration of current business cycle , a detailed analysis of impaired loans and other factors as deemed appropriate . these factors are evaluated on a quarterly basis . loss rates used by the company are affected as changes in these factors increase or decrease from quarter to quarter . the company also considers bank regulatory examination results and findings of credit examiners in its quarterly evaluation of the allowance for loan losses . a loan is considered impaired when it is probable that the company will be unable to collect all amounts ( principal and interest ) due according to the contractual terms of the original loan agreement . typically , factors used in determining if a loan is impaired include , but are not limited to , whether the loan is 90 days or more delinquent , internally designated as substandard or worse , on non-accrual status or represents a troubled debt restructuring ( “ tdr ” ) . the majority of the company 's impaired loans are considered collateral dependent . when a loan is considered collateral dependent , impairment is measured using the estimated value of the underlying collateral , less any prior liens , and when applicable , less estimated selling costs . for impaired loans that are not collateral dependent , impairment is measured using the present value of expected future cash flows , discounted at the loan 's original effective interest rate . when the net realizable value of the impaired loan is less than the recorded investment in the loan ( including accrued interest , net deferred loan fees or costs , and unamortized premium or discount ) , an impairment is recognized by adjusting an allocation of the allowance for loan losses . subsequent to the initial allocation of allowance to the individual loan , the company may conclude that it is appropriate to record a charge-off of the impaired portion of the loan . when a charge-off is recorded the loan balance is reduced and the specific allowance is eliminated . generally , when a collateral dependent loan is initially measured for impairment and does not have an appraisal performed in the last six months , the company obtains an updated market valuation . subsequently , the company generally obtains an updated market valuation on an annual basis . the valuation may occur more frequently if the company determines that there is an indication that the market value may have declined . investment valuation investment securities are classified as held to maturity when the company has the ability and positive intent to hold such securities to maturity . investment securities held to maturity are carried at amortized cost . unrealized losses due to fluctuations in fair value are recognized when it is determined that a credit related other than temporary decline in value has occurred . investment securities bought and held principally for the purpose of sale in the near term are classified as trading securities . securities that the company intends to hold for an indefinite period , but not necessarily to maturity are classified as available for sale . securities available for sale are reported at fair value . unrealized gains and losses , net of the related deferred tax effect , are reported as a net amount in a separate component of shareholders ' equity entitled “ accumulated other comprehensive income ( loss ) . story_separator_special_tag as a part of this strategy , the company also invests a portion of its excess cash in short-term certificates of deposit . all of the certificates of deposit held for investment are fully insured by the fdic . at march 31 , 2015 , certificates of deposits held for investment totaled $ 26.0 million compared to $ 36.9 million at march 31 , 2014 . 51 investment securities available for sale totaled $ 15.8 million and $ 23.4 million at march 31 , 2015 and at march 31 , 2014 , respectively . the decrease was attributable to called securities and the sale of certain securities during fiscal year 2015. the company primarily purchases agency securities with maturities of five years or less . for the year ended march 31 , 2015 , the company determined that none of its investment securities required an otti charge . for additional information on the company 's investment securities , see note 3 of the notes to the consolidated financial statements contained in item 8 of the form 10-k. mortgage-backed securities available-for-sale totaled $ 96.7 million at march 31 , 2015 , compared to $ 78.6 million at march 31 , 2014. the increase was due to a decision by the company to invest additional excess cash into higher yielding mortgage-backed securities . during the year ended march 31 , 2015 , the company purchased $ 50.2 million of mortgage-backed securities . the company primarily purchases a combination of mortgage-backed securities backed by government agencies ( fhlmc , fnma , sba or gnma ) . the company also sold , during the year ended march 31 , 2015 , $ 14.2 million of mortgage-backed securities in order to fund loan originations and to generate gains on sale by taking advantage of market interest rate fluctuations . realized gains totaled $ 127,000 for year ended march 31 , 2015. for additional information on the company 's mortgage-backed securities , see note 4 of the notes to the consolidated financial statements contained in item 8 of the form 10-k. loans receivable , net , totaled $ 569.0 million at march 31 , 2015 , compared to $ 520.9 million at march 31 , 2014 , an increase of $ 48.1 million . the increase was primarily due to $ 34.2 million in net organic loan growth , concentrated in the commercial business , commercial real estate and multi-family loan portfolios . the company also had a $ 12.1 million net increase in purchased automobile loan pools . the company has seen an increase in loan demand in its market areas and anticipates organic loan growth to continue . a substantial portion of the loan portfolio is secured by real estate , either as primary or secondary collateral , located in the company 's primary market areas . risks associated with loans secured by real estate include decreasing land and property values , increases in interest rates , deterioration in local economic conditions , tightening credit or refinancing markets , and a concentration of loans within any one area . the company has no option adjustable-rate mortgage ( arm ) , or teaser residential real estate loans in its portfolio . goodwill was $ 25.6 million at march 31 , 2015 and 2014. the company performed its annual goodwill impairment test during the third quarter ended december 31 , 2014. the results of these tests indicated that the company 's goodwill was not impaired . for additional information on our goodwill impairment testing , see `` goodwill valuation `` included in this item 7. deposit accounts increased $ 30.8 million to $ 720.9 million at march 31 , 2015 , compared to $ 690.1 million at march 31 , 2014. the company had no wholesale-brokered deposits as of march 31 , 2015 or march 31 , 2014. core branch deposits accounted for 96.2 % of total deposits at march 31 , 2015 , compared to 95.7 % at march 31 , 2014. the company plans to continue its focus on core deposits and on building customer relationships as opposed to obtaining deposits through the wholesale markets . shareholders ' equity increased $ 5.8 million to $ 103.8 million at march 31 , 2015 from $ 98.0 million at march 31 , 2014. the increase was mainly attributable to net income of $ 4.5 million and other comprehensive income related to unrealized holding gain on securities available for sale of $ 1.4 million for the year ended march 31 , 2015. goodwill valuation goodwill is initially recorded when the purchase price paid for an acquisition exceeds the estimated fair value of the net identified tangible and intangible assets acquired . goodwill is presumed to have an indefinite useful life and is tested , at least annually , for impairment at the reporting unit level . the company has one reporting unit , the bank , for purposes of computing goodwill . all of the company 's goodwill has been allocated to this single reporting unit . the company performs an annual review in the third quarter of each year , or more frequently if indications of potential impairment exist , to determine if the recorded goodwill is impaired . if the fair value exceeds the carrying value , goodwill at the reporting unit level is not considered impaired and no additional analysis is necessary . if the carrying value of the reporting unit is higher than its fair value , there is an indication that impairment may exist and additional analysis must be performed to measure the amount of impairment loss , if any . the amount of impairment is determined by comparing the implied fair value of the reporting unit 's goodwill to the carrying value of the goodwill in the same manner as if the reporting unit was being acquired in a business combination . specifically , the company would allocate the fair value to all of the assets and liabilities of the reporting

