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 . 38 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 . 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 april 19 , 2013 , we entered into a term loan note agreement with an unaffiliated bank lender under which we borrowed $ 7.5 million . these borrowings bear interest at a rate equal to ninety day libor plus 4.0 % per annum . the term of the loan is five years . the loan agreement requires us to make monthly payments of principal and interest , the amounts of which are determined on the basis of a 10 year amortization schedule , with a final payment of the unpaid principal balance , in the amount of $ 3.8 million plus accrued but unpaid interest , at the maturity date of the loan in may 2018. we have the right , in our discretion , to prepay the loan at any time in whole or , from time to time , in part , without any penalties or premium . we are required to meet certain financial covenants during the term of the loan . as security for our repayment of the loan , we pledged all of the common stock of ffb to the lender . see financial conditionterm loan below for additional information regarding this loan . we opened a wealth management office in las vegas in the second quarter of 2013 and we moved into our permanent 10,000 square foot leased office in the third quarter of 2013. in the fourth quarter of 2013 , we relocated our irvine wealth management office to a 2,900 square foot leased office in newport beach , california . on august 15 , 2012 , we completed the acquisition of dcb in exchange for the issuance of 815,447 shares of common stock , valued at $ 15.00 per share . as a result of the dcb acquisition , ffb acquired $ 35 million of cash , $ 9 million of securities , $ 90 million of loans , $ 6 million of deferred taxes and other assets , and assumed $ 127 million of deposits along with the operations of dcb . in addition , ffb acquired branches in palm desert and el centro , california . during the first quarter of 2013 , we finished the integration of dcb into our operations . we have continued to grow both our banking and wealth management operations . comparing 2013 to 2012 , we have increased our revenues ( net interest income and noninterest income ) by 25 % . this growth in revenues is the result of the growth in ffb 's total interest-earning assets and in aum in wealth management . during 2013 , total loans and total deposits in banking increased 22 % and 23 % , respectively , while the aum in wealth management increased by $ 366 million or 16 % and totaled $ 2.59 billion as of december 31 , 2013. the growth in aum includes the addition of $ 242 million of net new accounts and $ 237 million of gains realized in client accounts during 2013. the results of operations for banking reflect the benefits of this growth as income before taxes for banking increased $ 2.7 million from $ 10.0 million in 2012 to $ 12.7 million in 2013. because we continue to add new staff and locations as part of our business plan , the increases in our revenues in wealth management were offset by increases in noninterest expenses . story_separator_special_tag million gain on sale of reo in 2011. excluding the $ 3.7 million gain on sale of reo recognized in 2011 , the $ 1.2 million increase in noninterest income in banking for 2012 , as compared to 2011 , was due to increased activity levels in the trust operations of ffb as well as increased fees related to the prepayment of loans . trust aum increased from $ 135 million at the beginning of 2011 to $ 309 million at the end of 2012. loan prepayments totaled $ 116 million in 2012 as compared to $ 61 million in 2011. the following table provides a breakdown of noninterest income for wealth management for the years ended december 31 : replace_table_token_16_th asset management fees increased by 15 % in 2012 as compared to 2011 due to a 21 % increase in the average billable aum which was partially offset by a decrease in the weighted average investment advisory fee rate . at december 31 , 2012 , aum totaled $ 2.23 billion as compared to $ 1.83 billion at december 31 , 2011 and $ 1.56 billion at december 31 , 2010. noninterest expense : the following table provides a breakdown of noninterest expense for banking and wealth management for the years ended december 31 : replace_table_token_17_th the increase in noninterest expense in banking during 2012 as compared to 2011 was due to increases in staffing , increases in noninterest expenses as a result of the dcb acquisition and costs associated with our higher balances of loans and deposits . compensation and benefits increased $ 3.4 million in 2012 as compared to 2011 as the number of fte in banking increased to 87.9 fte during 2012 as compared to 58.6 fte during 2011. the increase in staffing was primarily due to the opening of our new office in west los angeles and increased staffing related to the dcb acquisition . the $ 1.9 million increase in occupancy and depreciation for banking in 2012 as compared to 2011 reflects the facility costs for those branches acquired or opened in 2012 as well as the full year of costs related to the branch and corporate expansions that occurred in 2011. the $ 0.5 million increase in professional services and marketing for banking in 2012 as compared to 2011 was due to costs related to our increased activities , including information technology upgrades and projects and increased management fees paid on trust aum . the $ 0.4 million increase in other expenses in 2012 as compared to 2011 reflects costs related to our continuing growth including fdic insurance premiums and general office costs . 48 the $ 1.9 million increase in noninterest expenses in wealth management during 2012 as compared to 2011 was primarily due to $ 1.6 million of higher compensation and benefits costs resulting from increased staffing associated with opening of our new office in west los angeles and increased incentive compensation related to the growth in aum . staffing for wealth management increased to 44.7 fte in 2012 from 42.0 fte in 2011. 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_18_th 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 . 49 during 2013 , total assets for the company and ffb increased by $ 207 million . for ffb , during 2013 , loans and deposits increased $ 160.2 million and $ 155.6 million , respectively , cash and cash equivalents decreased by $ 6.2 million , securities afs increased by $ 53.3 million and fhlb advances increased by $ 34.0 million . borrowings at ffi increased by $ 7.1 million during 2013. during 2012 , our consolidated total assets increased by $ 278.9 million primarily due to a $ 278.0 million increase in assets at ffb . as a result of the dcb acquisition , ffb 's total assets and deposits increased $ 139.9 million and $ 126.9 million , respectively , in 2012. excluding the dcb acquisition , loans and deposits at ffb increased $ 129.6 million and $ 116.9 million , respectively during 2012. 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 , decreased $ 6.2 million during 2013. changes in 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 . the $ 53.0 million increase in cash and cash equivalents during 2012 includes the $ 34.9 million received in the dcb acquisition . securities available for sale : the following table provides a summary of the company 's afs securities portfolio at december 31 : replace_table_token_19_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 $ 53.3 million increase in afs securities reflected our actions to increase our on-balance sheet sources of liquidity . 50 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 , 2013 : replace_table_token_20_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 , 2013 was 2.63 % . loans . the following table sets forth our

cash flows provided by operating activities . during the year ended december 31 , 2013 operating activities provided net cash of $ 11.2 million , comprised primarily of our net income of $ 7.9 million and $ 4.3 million of non-cash charges , including provisions for loan losses , reo losses , stock based compensation expense and depreciation and amortization , offset by $ 1.3 million non-cash deferred tax benefit recognized in our net income . in 2012 , operating activities provided net cash of $ 8.4 million , comprised primarily of net income of $ 5.8 million and $ 3.3 million of non-cash charges , including provision for loan losses , stock based compensation expense and depreciation and amortization , partially offset by a $ 2.1 million non-cash deferred tax benefit recognized in our net income . cash flows used in investing activities . during the year ended december 31 , 2013 , investing activities used net cash of $ 217.0 million , primarily to fund a $ 160.8 million net increase in loans and a $ 56.1 million net increase in securities afs . in 2012 , investing activities used net cash of $ 86.0 million , primarily to fund a $ 129.9 million net increase in loans , which was partially offset by a $ 10.4 million decrease net decrease in afs securities and fhlb stock and $ 34.9 million of cash acquired in the dcb acquisition . cash flow provided by financing activities . during the year ended december 31 , 2013 , financing activities provided net cash of $ 199.7 million , consisting primarily of a net increase of $ 152.3 million in deposits , a net increase of $ 41.1 million in borrowings and $ 6.3 million received from the sale of shares in a private offering . in 2012 , financing activities provided net cash of $ 130.6 million , consisting primarily of a net increase of $ 116.0 million in deposits , a net increase of $ 9.0 million in borrowings , and $ 5.6 million from the sale of shares in a private offering . ratio of loans to deposits .


 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 , 2013 operating activities provided net cash of $ 11.2 million , comprised primarily of our net income of $ 7.9 million and $ 4.3 million of non-cash charges , including provisions for loan losses , reo losses , stock based compensation expense and depreciation and amortization , offset by $ 1.3 million non-cash deferred tax benefit recognized in our net income . in 2012 , operating activities provided net cash of $ 8.4 million , comprised primarily of net income of $ 5.8 million and $ 3.3 million of non-cash charges , including provision for loan losses , stock based compensation expense and depreciation and amortization , partially offset by a $ 2.1 million non-cash deferred tax benefit recognized in our net income . cash flows used in investing activities . during the year ended december 31 , 2013 , investing activities used net cash of $ 217.0 million , primarily to fund a $ 160.8 million net increase in loans and a $ 56.1 million net increase in securities afs . in 2012 , investing activities used net cash of $ 86.0 million , primarily to fund a $ 129.9 million net increase in loans , which was partially offset by a $ 10.4 million decrease net decrease in afs securities and fhlb stock and $ 34.9 million of cash acquired in the dcb acquisition . cash flow provided by financing activities . during the year ended december 31 , 2013 , financing activities provided net cash of $ 199.7 million , consisting primarily of a net increase of $ 152.3 million in deposits , a net increase of $ 41.1 million in borrowings and $ 6.3 million received from the sale of shares in a private offering . in 2012 , financing activities provided net cash of $ 130.6 million , consisting primarily of a net increase of $ 116.0 million in deposits , a net increase of $ 9.0 million in borrowings , and $ 5.6 million from the sale of shares in a private offering . ratio of loans to deposits .
```    
 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 . 38 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 . 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 april 19 , 2013 , we entered into a term loan note agreement with an unaffiliated bank lender under which we borrowed $ 7.5 million . these borrowings bear interest at a rate equal to ninety day libor plus 4.0 % per annum . the term of the loan is five years . the loan agreement requires us to make monthly payments of principal and interest , the amounts of which are determined on the basis of a 10 year amortization schedule , with a final payment of the unpaid principal balance , in the amount of $ 3.8 million plus accrued but unpaid interest , at the maturity date of the loan in may 2018. we have the right , in our discretion , to prepay the loan at any time in whole or , from time to time , in part , without any penalties or premium . we are required to meet certain financial covenants during the term of the loan . as security for our repayment of the loan , we pledged all of the common stock of ffb to the lender . see financial conditionterm loan below for additional information regarding this loan . we opened a wealth management office in las vegas in the second quarter of 2013 and we moved into our permanent 10,000 square foot leased office in the third quarter of 2013. in the fourth quarter of 2013 , we relocated our irvine wealth management office to a 2,900 square foot leased office in newport beach , california . on august 15 , 2012 , we completed the acquisition of dcb in exchange for the issuance of 815,447 shares of common stock , valued at $ 15.00 per share . as a result of the dcb acquisition , ffb acquired $ 35 million of cash , $ 9 million of securities , $ 90 million of loans , $ 6 million of deferred taxes and other assets , and assumed $ 127 million of deposits along with the operations of dcb . in addition , ffb acquired branches in palm desert and el centro , california . during the first quarter of 2013 , we finished the integration of dcb into our operations . we have continued to grow both our banking and wealth management operations . comparing 2013 to 2012 , we have increased our revenues ( net interest income and noninterest income ) by 25 % . this growth in revenues is the result of the growth in ffb 's total interest-earning assets and in aum in wealth management . during 2013 , total loans and total deposits in banking increased 22 % and 23 % , respectively , while the aum in wealth management increased by $ 366 million or 16 % and totaled $ 2.59 billion as of december 31 , 2013. the growth in aum includes the addition of $ 242 million of net new accounts and $ 237 million of gains realized in client accounts during 2013. the results of operations for banking reflect the benefits of this growth as income before taxes for banking increased $ 2.7 million from $ 10.0 million in 2012 to $ 12.7 million in 2013. because we continue to add new staff and locations as part of our business plan , the increases in our revenues in wealth management were offset by increases in noninterest expenses . story_separator_special_tag million gain on sale of reo in 2011. excluding the $ 3.7 million gain on sale of reo recognized in 2011 , the $ 1.2 million increase in noninterest income in banking for 2012 , as compared to 2011 , was due to increased activity levels in the trust operations of ffb as well as increased fees related to the prepayment of loans . trust aum increased from $ 135 million at the beginning of 2011 to $ 309 million at the end of 2012. loan prepayments totaled $ 116 million in 2012 as compared to $ 61 million in 2011. the following table provides a breakdown of noninterest income for wealth management for the years ended december 31 : replace_table_token_16_th asset management fees increased by 15 % in 2012 as compared to 2011 due to a 21 % increase in the average billable aum which was partially offset by a decrease in the weighted average investment advisory fee rate . at december 31 , 2012 , aum totaled $ 2.23 billion as compared to $ 1.83 billion at december 31 , 2011 and $ 1.56 billion at december 31 , 2010. noninterest expense : the following table provides a breakdown of noninterest expense for banking and wealth management for the years ended december 31 : replace_table_token_17_th the increase in noninterest expense in banking during 2012 as compared to 2011 was due to increases in staffing , increases in noninterest expenses as a result of the dcb acquisition and costs associated with our higher balances of loans and deposits . compensation and benefits increased $ 3.4 million in 2012 as compared to 2011 as the number of fte in banking increased to 87.9 fte during 2012 as compared to 58.6 fte during 2011. the increase in staffing was primarily due to the opening of our new office in west los angeles and increased staffing related to the dcb acquisition . the $ 1.9 million increase in occupancy and depreciation for banking in 2012 as compared to 2011 reflects the facility costs for those branches acquired or opened in 2012 as well as the full year of costs related to the branch and corporate expansions that occurred in 2011. the $ 0.5 million increase in professional services and marketing for banking in 2012 as compared to 2011 was due to costs related to our increased activities , including information technology upgrades and projects and increased management fees paid on trust aum . the $ 0.4 million increase in other expenses in 2012 as compared to 2011 reflects costs related to our continuing growth including fdic insurance premiums and general office costs . 48 the $ 1.9 million increase in noninterest expenses in wealth management during 2012 as compared to 2011 was primarily due to $ 1.6 million of higher compensation and benefits costs resulting from increased staffing associated with opening of our new office in west los angeles and increased incentive compensation related to the growth in aum . staffing for wealth management increased to 44.7 fte in 2012 from 42.0 fte in 2011. 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_18_th 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 . 49 during 2013 , total assets for the company and ffb increased by $ 207 million . for ffb , during 2013 , loans and deposits increased $ 160.2 million and $ 155.6 million , respectively , cash and cash equivalents decreased by $ 6.2 million , securities afs increased by $ 53.3 million and fhlb advances increased by $ 34.0 million . borrowings at ffi increased by $ 7.1 million during 2013. during 2012 , our consolidated total assets increased by $ 278.9 million primarily due to a $ 278.0 million increase in assets at ffb . as a result of the dcb acquisition , ffb 's total assets and deposits increased $ 139.9 million and $ 126.9 million , respectively , in 2012. excluding the dcb acquisition , loans and deposits at ffb increased $ 129.6 million and $ 116.9 million , respectively during 2012. 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 , decreased $ 6.2 million during 2013. changes in 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 . the $ 53.0 million increase in cash and cash equivalents during 2012 includes the $ 34.9 million received in the dcb acquisition . securities available for sale : the following table provides a summary of the company 's afs securities portfolio at december 31 : replace_table_token_19_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 $ 53.3 million increase in afs securities reflected our actions to increase our on-balance sheet sources of liquidity . 50 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 , 2013 : replace_table_token_20_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 , 2013 was 2.63 % . loans . the following table sets forth our

