in such reclassification , we take into consideration of the following factors , but are not limited to ; npl and or classified status , non-accrual status , and days delinquent ; possibility of rehabilitation or workout for the near future and long term earning capability as an asset ; number of times the note was modified ; overall debt coverage ratio ; whether the debt is on troubled debt restructure status ; the location of the collateral ; and the borrower 's overall financial condition . the fair value of nonperforming loans held for sale is generally based upon the recent appraisal , quotes , bids or sales contract price which approximate the fair value . nonperforming loans held for sale are recorded at the lower of cost or fair value . investment securities the classification and accounting for investment securities are discussed in more detail in notes to consolidated financial statements , note 2  summary of significant accounting policies presented elsewhere herein . under fasb asc 320 , investment ,  investment securities generally must be classified as held-to-maturity , available-for-sale or trading . the appropriate classification is based partially on our ability to hold the securities to maturity and largely on management 's intentions with respect to either holding or selling the securities . the classification of investment securities is significant since it directly impacts the accounting for unrealized gains and losses on securities . unrealized gains and losses on trading securities flow directly through earnings during the periods in which they arise . investment securities that are classified as held-to-maturity are recorded at amortized cost . unrealized gains and losses on available-for-sale securities are recorded as a separate component of stockholders ' equity ( accumulated other comprehensive income or loss ) and do not affect earnings until realized or are deemed to be other-than-temporarily impaired . the fair values of investment securities are generally determined by reference to the average of at least two quoted market prices obtained from independent external brokers or independent external pricing service providers who have experience in valuing these securities . in obtaining such valuation information from third parties , we have evaluated the methodologies used to develop the resulting fair values . we perform a monthly analysis on the broker quotes received from third parties to ensure that the prices represent a reasonable estimate of the fair value . the procedures include , but are not limited to , initial and on-going review of third party pricing methodologies , review of pricing trends , and monitoring of trading volumes . we are obligated to assess , at each reporting date , whether there is an other-than-temporary impairment ( otti ) to our investment securities . such impairment must be recognized in current earnings rather than in other comprehensive income . the determination of otti is a subjective process , requiring the use of judgments and assumptions . we examine all individual securities that are in an unrealized loss position at each reporting date for otti . specific investment-related factors we examine to assess impairment include the nature of the investment , severity and duration of the loss , the probability that we will be unable to collect all amounts due , an analysis of 56 the issuers of the securities and whether there has been any cause for default on the securities and any change in the rating of the securities by the various rating agencies . additionally , we evaluate whether the creditworthiness of the issuer calls the realization of contractual cash flows into question . our impairment assessment also takes into consideration factor that we do not intend to sell the security and it is more likely than not it will be required to sell the security prior to recovery of its amortized cost basis of the security . if the decline in fair value is judged to be other than temporary , the security is written down to fair value which becomes the new cost basis and an impairment loss is recognized . for debt securities , the classification of otti depends on whether we intend to sell the security or it more likely than not will be required to sell the security before recovery of its costs basis , and on the nature of the impairment . if we intend to sell a security or it is more likely than not it will be required to sell a security prior to recovery of its cost basis , the entire amount of impairment is recognized in earnings . if we do not intend to sell the security or it is more likely than not it will be required to sell the security prior to recovery of its cost basis , the credit loss component of impairment is recognized in earnings and impairment associated with non-credit factors , such as market liquidity , is recognized in other comprehensive income net of tax . a credit loss is the difference between the cost basis of the security and the present value of cash flows expected to be collected , discounted at the security 's effective interest rate at the date of acquisition . the cost basis of an other-than-temporarily impaired security is written down by the amount of impairment recognized in earnings . the new cost basis is not adjusted for subsequent recoveries in fair value . management does not believe that there are any investment securities , other than those identified in the current and previous periods , that are deemed other-than-temporarily impaired as of december 31 , 2011 and 2010. investment securities are discussed in more detail in notes to consolidated financial statements , note 4  investment securities presented elsewhere herein . income taxes we provide for income taxes using the asset and liability method . story_separator_special_tag net charge-offs decreased by $ 0.7 million , or 0.6 percent , from $ 122.6 million for the year ended december 31 , 2009 to $ 121.9 million for the year ended december 31 , 2010. non-performing loans decreased from $ 219.1 million , or 7.77 percent of total gross loans , as of december 31 , 2009 to $ 169.0 million , or 7.45 percent of total gross loans , as of december 31 , 2010. non-interest income we earn non-interest income from five major sources : service charges on deposit accounts , insurance commissions , remittance fees , fees generated from international trade finance and other service changes . in addition , we sell certain assets primarily for risk and liquidity management purposes . the following table sets forth the various components of non-interest income for the years indicated : replace_table_token_11_th for the year ended december 31 , 2011 , non-interest income was $ 23.9 million , a decrease of $ 1.6 million or 6.1 percent , from $ 25.4 million for the year ended december 31 , 2010. the decrease in non-interest income for 2011 is primarily attributable to a decrease in service charges on deposit accounts , and an increase in net loss on sales of loans partially offset by a net gain recognized from the sale of investment securities . the service charges on deposit accounts decreased $ 1.2 million , or 8.7 percent , to $ 12.8 million for the year ended december 31 , 2011 compared to $ 14.0 million for the year ended december 31 , 2010 due to the shrinkage in the deposit portfolio under our deleveraging strategy in the slowed economy . the net loss on sale of loans was $ 1.5 million compared to the net gain of $ 514,000 for the year ended december 31 , 2010 , as a result of our effort to enhance our credit quality through note sales . approximately , $ 135.0 million and $ 119.2 million of impaired loans were sold during 2011 and 2010 , respectively . the net gain from the sales of investment securities increased by $ 1.5 million for the year ended december 31 , 2011 to $ 1.6 million compared to $ 122,000 for the year ended december 31 , 2010. the aforementioned higher level of sales transaction of loans and investment securities in 2011 was a direct result of our balance-sheet deleveraging strategy . the additional liquidity from such sale of assets allowed us to reduce wholesale funds . for the year ended december 31 , 2010 , non-interest income was $ 25.4 million , a decrease of 20.9 percent from $ 32.1 million for the year ended december 31 , 2009. the decrease in non-interest income for 2010 is 63 primarily attributable to decreases in service charges on deposit accounts , a net gain on sales of loans and investment securities , and impairment loss on investment securities . the service charges on deposit accounts decreased $ 3.0 million , or 17.6 percent , to $ 14.0 million in 2010 compared to $ 17.1 million in 2009 due to the shrinkage in the deposit portfolio under our deleveraging strategy in the slowed economy . impairment loss on investment securities of $ 790,000 resulted from a write-down of equity securities , acquired prior to 2004 for community reinvestment act purposes , upon recapitalization of the issuer of such equity securities . the net gain on sale of loans decreased by $ 706,000 in 2010 compared to 2009 as a result of lower sales volume . in 2009 , we sold accumulated inventory of sba loans upon the recovery of the sba secondary market . the net gain on sales of investment securities also decreased by $ 1.7 million in 2010 compared to 2009. the aforementioned higher level of sales transaction of loans and investment securities in 2009 was a direct result of our balance-sheet deleveraging strategy . the additional liquidity from such sale of assets allowed us to reduce wholesale funds . non-interest expense the following table sets forth the breakdown of non-interest expense for the years indicated : replace_table_token_12_th for the year ended december 31 , 2011 , non-interest expense was $ 84.0 million , a decrease of $ 12.8 million or 13.2 percent , from $ 96.8 million for the year ended december 31 , 2010. the decrease was primarily due to the decreases in oreo expense and deposit insurance premiums and regulatory assessments , partially offset by the expense incurred in relation to an unconsummated capital offering transaction . oreo expense decreased by $ 9.1 million to $ 1.6 million for the year ended december 31 , 2011 compared to $ 10.7 million for the year ended december 31 , 2010 , mainly due to the absence of $ 8.7 million valuation allowance charged during the prior year and a decrease in maintenance costs related to foreclosed assets . the deposit insurance premiums and regulatory assessments decreased by $ 4.1 million or 38.4 percent , to $ 6.6 million compared to $ 10.8 million for the year ended december 31 , 2010 , primarily due to the lower assessment rates for the fdic insurance on deposits . the average assessment rates decreased by 16 basis points to 26 basis points for the year ended december 31 , 2011 from 41 basis points for the year ended december 31 , 2010 , resulting from the improvement in risk categories of the bank and the dodd-frank act 's changes to fdic assessment systems in early 2011. such decreases in non-interest expense was partially offset by the expense of $ 2.2 million associated with the unconsummated capital offering related to a definitive securities purchase agreement with woori finance holdings co. , ltd. for the year ended december 31 , 2010 , non-interest expense was $ 96.8 million , an increase of $ 6.5 million , or 7.1 percent , from $ 90.4 million for the year

capital resources and liquidity capital resources historically , our primary source of capital has been the retention of operating earnings . in order to ensure adequate levels of capital , the board continually assesses projected sources and uses of capital in conjunction with projected increases in assets and levels of risk . management considers , among other things , earnings generated from operations , and access to capital from financial markets through the issuance of additional securities , including common stock or notes , to meet our capital needs . under the final order , the bank was required to increase its capital prior to certain dates , and is required to maintain certain regulatory capital ratios as specified in the final oder . by july 31 , 2010 , the bank was required to increase its contributed equity capital by not less than an additional $ 100 million , which it was able to do following the successful completion of a registered rights and best efforts offering by which we raised net proceeds of approximately $ 116.8 million . as of december 31 , 2010 , the bank was well capitalized according to the regulatory guidelines . however , the final order requires the bank to maintain a ratio of tangible stockholders ' equity to total tangible assets as follows : date ratio of tangible stockholders ' equity to total tangible assets from december 31 , 2010 and until the order is terminated not less than 9.5 percent if the bank was not able to maintain the capital ratios identified in the final order , it was required to notify the dfi , and hanmi financial and the bank are required to notify the frb if their respective capital ratios fall below those set forth in the capital plan submitted to the frb . on july 27 , 2010 , we completed a registered rights and best efforts public offering of our common stock by which we raised $ 116.8 million in net proceeds .


 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 and liquidity capital resources historically , our primary source of capital has been the retention of operating earnings . in order to ensure adequate levels of capital , the board continually assesses projected sources and uses of capital in conjunction with projected increases in assets and levels of risk . management considers , among other things , earnings generated from operations , and access to capital from financial markets through the issuance of additional securities , including common stock or notes , to meet our capital needs . under the final order , the bank was required to increase its capital prior to certain dates , and is required to maintain certain regulatory capital ratios as specified in the final oder . by july 31 , 2010 , the bank was required to increase its contributed equity capital by not less than an additional $ 100 million , which it was able to do following the successful completion of a registered rights and best efforts offering by which we raised net proceeds of approximately $ 116.8 million . as of december 31 , 2010 , the bank was well capitalized according to the regulatory guidelines . however , the final order requires the bank to maintain a ratio of tangible stockholders ' equity to total tangible assets as follows : date ratio of tangible stockholders ' equity to total tangible assets from december 31 , 2010 and until the order is terminated not less than 9.5 percent if the bank was not able to maintain the capital ratios identified in the final order , it was required to notify the dfi , and hanmi financial and the bank are required to notify the frb if their respective capital ratios fall below those set forth in the capital plan submitted to the frb . on july 27 , 2010 , we completed a registered rights and best efforts public offering of our common stock by which we raised $ 116.8 million in net proceeds .
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 Suspicious Activity Report : in such reclassification , we take into consideration of the following factors , but are not limited to ; npl and or classified status , non-accrual status , and days delinquent ; possibility of rehabilitation or workout for the near future and long term earning capability as an asset ; number of times the note was modified ; overall debt coverage ratio ; whether the debt is on troubled debt restructure status ; the location of the collateral ; and the borrower 's overall financial condition . the fair value of nonperforming loans held for sale is generally based upon the recent appraisal , quotes , bids or sales contract price which approximate the fair value . nonperforming loans held for sale are recorded at the lower of cost or fair value . investment securities the classification and accounting for investment securities are discussed in more detail in notes to consolidated financial statements , note 2  summary of significant accounting policies presented elsewhere herein . under fasb asc 320 , investment ,  investment securities generally must be classified as held-to-maturity , available-for-sale or trading . the appropriate classification is based partially on our ability to hold the securities to maturity and largely on management 's intentions with respect to either holding or selling the securities . the classification of investment securities is significant since it directly impacts the accounting for unrealized gains and losses on securities . unrealized gains and losses on trading securities flow directly through earnings during the periods in which they arise . investment securities that are classified as held-to-maturity are recorded at amortized cost . unrealized gains and losses on available-for-sale securities are recorded as a separate component of stockholders ' equity ( accumulated other comprehensive income or loss ) and do not affect earnings until realized or are deemed to be other-than-temporarily impaired . the fair values of investment securities are generally determined by reference to the average of at least two quoted market prices obtained from independent external brokers or independent external pricing service providers who have experience in valuing these securities . in obtaining such valuation information from third parties , we have evaluated the methodologies used to develop the resulting fair values . we perform a monthly analysis on the broker quotes received from third parties to ensure that the prices represent a reasonable estimate of the fair value . the procedures include , but are not limited to , initial and on-going review of third party pricing methodologies , review of pricing trends , and monitoring of trading volumes . we are obligated to assess , at each reporting date , whether there is an other-than-temporary impairment ( otti ) to our investment securities . such impairment must be recognized in current earnings rather than in other comprehensive income . the determination of otti is a subjective process , requiring the use of judgments and assumptions . we examine all individual securities that are in an unrealized loss position at each reporting date for otti . specific investment-related factors we examine to assess impairment include the nature of the investment , severity and duration of the loss , the probability that we will be unable to collect all amounts due , an analysis of 56 the issuers of the securities and whether there has been any cause for default on the securities and any change in the rating of the securities by the various rating agencies . additionally , we evaluate whether the creditworthiness of the issuer calls the realization of contractual cash flows into question . our impairment assessment also takes into consideration factor that we do not intend to sell the security and it is more likely than not it will be required to sell the security prior to recovery of its amortized cost basis of the security . if the decline in fair value is judged to be other than temporary , the security is written down to fair value which becomes the new cost basis and an impairment loss is recognized . for debt securities , the classification of otti depends on whether we intend to sell the security or it more likely than not will be required to sell the security before recovery of its costs basis , and on the nature of the impairment . if we intend to sell a security or it is more likely than not it will be required to sell a security prior to recovery of its cost basis , the entire amount of impairment is recognized in earnings . if we do not intend to sell the security or it is more likely than not it will be required to sell the security prior to recovery of its cost basis , the credit loss component of impairment is recognized in earnings and impairment associated with non-credit factors , such as market liquidity , is recognized in other comprehensive income net of tax . a credit loss is the difference between the cost basis of the security and the present value of cash flows expected to be collected , discounted at the security 's effective interest rate at the date of acquisition . the cost basis of an other-than-temporarily impaired security is written down by the amount of impairment recognized in earnings . the new cost basis is not adjusted for subsequent recoveries in fair value . management does not believe that there are any investment securities , other than those identified in the current and previous periods , that are deemed other-than-temporarily impaired as of december 31 , 2011 and 2010. investment securities are discussed in more detail in notes to consolidated financial statements , note 4  investment securities presented elsewhere herein . income taxes we provide for income taxes using the asset and liability method . story_separator_special_tag net charge-offs decreased by $ 0.7 million , or 0.6 percent , from $ 122.6 million for the year ended december 31 , 2009 to $ 121.9 million for the year ended december 31 , 2010. non-performing loans decreased from $ 219.1 million , or 7.77 percent of total gross loans , as of december 31 , 2009 to $ 169.0 million , or 7.45 percent of total gross loans , as of december 31 , 2010. non-interest income we earn non-interest income from five major sources : service charges on deposit accounts , insurance commissions , remittance fees , fees generated from international trade finance and other service changes . in addition , we sell certain assets primarily for risk and liquidity management purposes . the following table sets forth the various components of non-interest income for the years indicated : replace_table_token_11_th for the year ended december 31 , 2011 , non-interest income was $ 23.9 million , a decrease of $ 1.6 million or 6.1 percent , from $ 25.4 million for the year ended december 31 , 2010. the decrease in non-interest income for 2011 is primarily attributable to a decrease in service charges on deposit accounts , and an increase in net loss on sales of loans partially offset by a net gain recognized from the sale of investment securities . the service charges on deposit accounts decreased $ 1.2 million , or 8.7 percent , to $ 12.8 million for the year ended december 31 , 2011 compared to $ 14.0 million for the year ended december 31 , 2010 due to the shrinkage in the deposit portfolio under our deleveraging strategy in the slowed economy . the net loss on sale of loans was $ 1.5 million compared to the net gain of $ 514,000 for the year ended december 31 , 2010 , as a result of our effort to enhance our credit quality through note sales . approximately , $ 135.0 million and $ 119.2 million of impaired loans were sold during 2011 and 2010 , respectively . the net gain from the sales of investment securities increased by $ 1.5 million for the year ended december 31 , 2011 to $ 1.6 million compared to $ 122,000 for the year ended december 31 , 2010. the aforementioned higher level of sales transaction of loans and investment securities in 2011 was a direct result of our balance-sheet deleveraging strategy . the additional liquidity from such sale of assets allowed us to reduce wholesale funds . for the year ended december 31 , 2010 , non-interest income was $ 25.4 million , a decrease of 20.9 percent from $ 32.1 million for the year ended december 31 , 2009. the decrease in non-interest income for 2010 is 63 primarily attributable to decreases in service charges on deposit accounts , a net gain on sales of loans and investment securities , and impairment loss on investment securities . the service charges on deposit accounts decreased $ 3.0 million , or 17.6 percent , to $ 14.0 million in 2010 compared to $ 17.1 million in 2009 due to the shrinkage in the deposit portfolio under our deleveraging strategy in the slowed economy . impairment loss on investment securities of $ 790,000 resulted from a write-down of equity securities , acquired prior to 2004 for community reinvestment act purposes , upon recapitalization of the issuer of such equity securities . the net gain on sale of loans decreased by $ 706,000 in 2010 compared to 2009 as a result of lower sales volume . in 2009 , we sold accumulated inventory of sba loans upon the recovery of the sba secondary market . the net gain on sales of investment securities also decreased by $ 1.7 million in 2010 compared to 2009. the aforementioned higher level of sales transaction of loans and investment securities in 2009 was a direct result of our balance-sheet deleveraging strategy . the additional liquidity from such sale of assets allowed us to reduce wholesale funds . non-interest expense the following table sets forth the breakdown of non-interest expense for the years indicated : replace_table_token_12_th for the year ended december 31 , 2011 , non-interest expense was $ 84.0 million , a decrease of $ 12.8 million or 13.2 percent , from $ 96.8 million for the year ended december 31 , 2010. the decrease was primarily due to the decreases in oreo expense and deposit insurance premiums and regulatory assessments , partially offset by the expense incurred in relation to an unconsummated capital offering transaction . oreo expense decreased by $ 9.1 million to $ 1.6 million for the year ended december 31 , 2011 compared to $ 10.7 million for the year ended december 31 , 2010 , mainly due to the absence of $ 8.7 million valuation allowance charged during the prior year and a decrease in maintenance costs related to foreclosed assets . the deposit insurance premiums and regulatory assessments decreased by $ 4.1 million or 38.4 percent , to $ 6.6 million compared to $ 10.8 million for the year ended december 31 , 2010 , primarily due to the lower assessment rates for the fdic insurance on deposits . the average assessment rates decreased by 16 basis points to 26 basis points for the year ended december 31 , 2011 from 41 basis points for the year ended december 31 , 2010 , resulting from the improvement in risk categories of the bank and the dodd-frank act 's changes to fdic assessment systems in early 2011. such decreases in non-interest expense was partially offset by the expense of $ 2.2 million associated with the unconsummated capital offering related to a definitive securities purchase agreement with woori finance holdings co. , ltd. for the year ended december 31 , 2010 , non-interest expense was $ 96.8 million , an increase of $ 6.5 million , or 7.1 percent , from $ 90.4 million for the year

