at managing the risks involved in the foregoing and managing our business . additional factors that may affect our results are discussed in this report on form 10-k under “ item 1a , risk factors ” and elsewhere in this report or in other filings with the sec . these risks and uncertainties should be considered in evaluating forward-looking statements and undue reliance should not be placed on such statements . you should read such statements carefully . critical accounting policies our accounting and reporting policies are prepared in accordance with accounting principles generally accepted in the united states of america ( “ gaap ” ) and conform to general practices within the banking industry . accounting policies considered critical to our financial results include the allowance for loan losses , accounting for goodwill and other intangible assets , accounting for deferred income taxes and the recognition of interest income . 27 allowance for loan losses . the methodology for determining the allowance for loan losses is considered by the company to be a critical accounting policy due to the high degree of judgment involved , the subjectivity of the assumptions utilized and the potential for changes in the economic environment that could result in changes to the amount of the allowance for loan losses considered necessary . we evaluate our loans at least quarterly , review their risk components , the carrying value of loans as a part of that evaluation and the allowance is adjusted accordingly . while management uses the best information available to make evaluations , future adjustments to the allowance may be necessary if conditions differ substantially from the information used in making the evaluations . in addition , as an integral part of their examination process , our regulatory agencies periodically review the allowance for loan losses . such agencies may require us to recognize additions to the allowance based on their judgments of information available to them at the time of their examination . see note 1 . “ basis of financial statement presentation and summary of significant accounting policies ” to our notes to the consolidated financial statements for a discussion of the risk components . we consistently review the risk components to identify any changes in trends . business combinations . the company accounts for business combinations under the purchase method of accounting . the application of this method of accounting requires the use of significant estimates and assumptions in the determination of the fair value of assets acquired and liabilities assumed in order to properly allocate purchase price consideration between assets that are amortized , accreted or depreciated from those that are recorded as goodwill . our estimates of the fair values of assets acquired and liabilities assumed are based upon assumptions that we believe to be reasonable , and whenever necessary , include assistance from independent third-party appraisal and valuation firms . goodwill , trade names and other intangible assets . the company accounts for goodwill , trade names and other intangible assets in accordance with gaap , which , in general , requires that goodwill and trade names not be amortized , but rather that they be tested for impairment at least annually . the company assesses qualitative factors to determine whether it is more likely than not ( i.e . , a likelihood of more than 50 percent ) that the fair value of a reporting unit is less than its carrying amount . in evaluating whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount , the company assesses relevant events and circumstances ( e.g . , macroeconomic conditions , industry and market considerations , overall financial performance and other relevant company-specific events ) . if , after assessing the totality of events or circumstances such as those described above , the company determines that it is not more likely than not that the fair value of a reporting unit is less than its carrying amount , then the first and second steps of the goodwill impairment test are unnecessary . testing for impairment of goodwill , trade names and other intangible assets is performed annually and involves the identification of reporting units and the estimation of fair values . the estimation of fair values involves a high degree of judgment and subjectivity in the assumptions used . changes in the local and national economy , the federal and state legislative and regulatory environments for financial institutions , the stock market , interest rates and other external factors ( such as natural disasters or significant world events ) may occur from time to time , often with great unpredictability , and may materially impact the fair value of publicly traded financial institutions and could result in an impairment charge at a future date . we also use judgment in the valuation of other intangible assets . a core deposit base intangible asset has been recorded for core deposits ( defined as checking , money market and savings deposits ) that were acquired in acquisitions that were accounted for as purchase business combinations . the core deposit base intangible asset has been recorded using the assumption that the acquired deposits provide a more favorable source of funding than more expensive wholesale borrowings . an intangible asset has been recorded for the present value of the difference between the expected interest to be incurred on these deposits and interest expense that would be expected if these deposits were replaced by wholesale borrowings , over the expected lives of the core deposits . if we find these deposits have a shorter life than was estimated , we will write down the asset by expensing the amount that is impaired . deferred income taxes . we use the asset and liability method of accounting for income taxes . story_separator_special_tag the merger substantially increased our mortgage banking volume ; mortgage banking revenue was $ 8.1 million in fiscal 2014 compared to $ 2.0 million in fiscal 2013 and $ 1.9 million in fiscal 2012. deposit fees and service charges increased by $ 5.6 million to $ 15.6 million in fiscal 2014 , as the average balance of deposits increased by $ 2.1 billion over average balances in fiscal 2013. the decline in deposit fees and service charges of $ 413 thousand in fiscal 2013 compared to fiscal 2012 was mainly caused by a change in the composition of our deposits , as deposits gathered by our commercial banking teams are generally higher balance deposits but typically generate lower levels of fees and service charges than retail deposits . bank owned life insurance ( “ boli ” ) income represents the change in the cash surrender value of life insurance policies owned by the bank . boli income increased by $ 1.1 million and was $ 3.1 million in fiscal 2014 , as we acquired legacy sterling 's boli balances in connection with the merger . the decrease in boli income between fiscal 2013 and fiscal 2012 was due to a decline in the interest crediting rate we receive from the insurance carriers given the current low interest rate environment . investment management fees principally represent fees from the sale of mutual funds and annuities and were $ 2.2 million in fiscal 2014 compared to $ 2.4 million in fiscal 2013 and $ 3.1 million in fiscal 2012. in fiscal 2012 , we sold the assets of our former subsidiary that was active in the investment management business . we commenced a new wealth management initiative in fiscal 2013 focused on partnering with a third-party vendor to deliver wealth management products through our financial centers and commercial banking teams . other non-interest income principally includes loan servicing revenues , miscellaneous loan fees earned , letter of credit fees , and safe deposit box rentals . other non-interest income increased by $ 1.7 million to $ 4.6 million in fiscal 2014 as a result of the merger . 34 non-interest expense . the components of non-interest expense were as follows : replace_table_token_12_th non-interest expense in fiscal 2014 increased $ 117.4 million to $ 208.4 million compared to $ 91.0 million fiscal 2013 and $ 92.0 million in fiscal 2012. the changes in the various components of non-interest expense between fiscal 2014 and fiscal 2013 were mainly the result of the merger , which significantly increased the company 's personnel , facilities and operating expense base . the decline in non-interest expense between fiscal 2012 and fiscal 2013 is mainly due to lower merger-related expenses . merger-related expenses in fiscal 2012 of $ 5.9 million included expenses related to due diligence , restructuring costs and other charges in connection with the acquisition of gotham bank in august 2012. compensation and employee benefits in fiscal 2014 increased $ 46.5 million , or 97.2 % to $ 94.3 million compared to $ 47.8 million in the prior year . at september 30 , 2014 , we had 21 commercial banking teams , as compared to september 30 , 2013 and 2012 when we had 16 commercial banking teams . our full-time equivalent employees were 836 at september 30 , 2014 compared to 477 at september 30 , 2013 and 493 at september 30 , 2012 . the increase in personnel in fiscal 2014 was due to the merger . the decline in personnel between fiscal 2012 and fiscal 2013 was the result of operational efficiencies generated by the acquisition of gotham bank and the consolidation of several financial centers . included in compensation and employee benefits expense are expenses associated with the company 's defined benefit pension plan and esop plan . during fiscal 2014 , we merged the legacy provident defined benefit pension plan and the legacy sterling defined benefit pension plan and settled $ 44.8 million of the merged plan benefit obligations through the purchase of annuities for certain retirees . we also terminated the company 's esop plan in fiscal 2014. compensation and employee benefits expense in fiscal 2014 included a charge of $ 3.9 million on the purchase of the annuities referenced above . stock-based compensation plans were $ 3.7 million in fiscal 2014 compared to $ 2.2 million in fiscal 2013 and $ 1.2 million in fiscal 2012. the increase in fiscal 2014 was mainly due to an increase in personnel due to the merger . the increase between fiscal 2012 and fiscal 2013 was mainly due to a shift in our compensation plans which increased the proportion of stock-based compensation to total compensation for key personnel and the number of key personnel receiving stock-based compensation . for additional information related to the company 's employee benefit plans and stock-based compensation , see note 11 . “ employee benefit plans and stock-based compensation plans ” in the consolidated financial statements included elsewhere in this report . occupancy and office operations increased $ 12.8 million to $ 27.7 million in fiscal 2014 compared to $ 15.0 million in fiscal 2013 and $ 14.5 million in fiscal 2012. the increase between fiscal 2013 and fiscal 2014 was due to an increase in financial centers and other locations acquired in the merger . as discussed below , we moved certain financial center locations to other real estate owned and are actively marketing these properties and other leased locations with the objective of reducing our occupancy and office operations expense over time . 35 amortization of intangible assets mainly includes amortization of core deposit intangible assets and non-compete agreements . amortization of intangible assets increased $ 8.1 million to $ 9.4 million in fiscal 2014 compared to $ 1.3 million in fiscal 2013 and $ 1.2 million in fiscal 2012. the increase in fiscal 2014 was a result of core deposit intangibles and non-compete agreement intangibles recorded in connection with the merger . amortization

liquidity and capital resources capital . at september 30 , 3014 , stockholders ' equity totaled $ 961.1 million compared to $ 482.9 million at september 30 , 2013. in connection with the merger , the company issued 39,057,968 shares of its common stock with a value of $ 457.8 million on october 31 , 2013. other significant increases in stockholders ' equity included net income of $ 27.7 million , other comprehensive income , net of tax of $ 3.9 million , and stock-based compensation of $ 6.6 million which were partially offset by dividends declared of $ 17.7 million . the accumulated other comprehensive loss component of stockholders ' equity totaled a net , after-tax , unrealized loss of $ 11.5 million compared to a net , after-tax unrealized loss of $ 15.3 million at september 30 , 2013. the increase was the result of a $ 9.2 million net after-tax increase in the value of securities available for sale , a $ 214 thousand after-tax decrease in the net actuarial loss on the defined benefit pension plan and a net after-tax decrease in the net unrealized loss on securities transferred to held maturity of $ 5.1 million . 57 under current regulatory requirements , amounts reported as accumulated other comprehensive ( loss ) income related to securities available for sale , securities transferred to held to maturity , and defined benefit pension plans do not reduce or increase regulatory capital and are not included in the calculation of leverage and risk-based capital ratios . regulatory agencies for banks and bank holding companies utilize capital guidelines to measure tier 1 and total capital and to take into consideration the risk inherent in both on-balance sheet and off-balance sheet items . see note 14 . “ stockholders ' equity ” in the consolidated financial statements included elsewhere in this report .


 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 capital . at september 30 , 3014 , stockholders ' equity totaled $ 961.1 million compared to $ 482.9 million at september 30 , 2013. in connection with the merger , the company issued 39,057,968 shares of its common stock with a value of $ 457.8 million on october 31 , 2013. other significant increases in stockholders ' equity included net income of $ 27.7 million , other comprehensive income , net of tax of $ 3.9 million , and stock-based compensation of $ 6.6 million which were partially offset by dividends declared of $ 17.7 million . the accumulated other comprehensive loss component of stockholders ' equity totaled a net , after-tax , unrealized loss of $ 11.5 million compared to a net , after-tax unrealized loss of $ 15.3 million at september 30 , 2013. the increase was the result of a $ 9.2 million net after-tax increase in the value of securities available for sale , a $ 214 thousand after-tax decrease in the net actuarial loss on the defined benefit pension plan and a net after-tax decrease in the net unrealized loss on securities transferred to held maturity of $ 5.1 million . 57 under current regulatory requirements , amounts reported as accumulated other comprehensive ( loss ) income related to securities available for sale , securities transferred to held to maturity , and defined benefit pension plans do not reduce or increase regulatory capital and are not included in the calculation of leverage and risk-based capital ratios . regulatory agencies for banks and bank holding companies utilize capital guidelines to measure tier 1 and total capital and to take into consideration the risk inherent in both on-balance sheet and off-balance sheet items . see note 14 . “ stockholders ' equity ” in the consolidated financial statements included elsewhere in this report .
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 Suspicious Activity Report : at managing the risks involved in the foregoing and managing our business . additional factors that may affect our results are discussed in this report on form 10-k under “ item 1a , risk factors ” and elsewhere in this report or in other filings with the sec . these risks and uncertainties should be considered in evaluating forward-looking statements and undue reliance should not be placed on such statements . you should read such statements carefully . critical accounting policies our accounting and reporting policies are prepared in accordance with accounting principles generally accepted in the united states of america ( “ gaap ” ) and conform to general practices within the banking industry . accounting policies considered critical to our financial results include the allowance for loan losses , accounting for goodwill and other intangible assets , accounting for deferred income taxes and the recognition of interest income . 27 allowance for loan losses . the methodology for determining the allowance for loan losses is considered by the company to be a critical accounting policy due to the high degree of judgment involved , the subjectivity of the assumptions utilized and the potential for changes in the economic environment that could result in changes to the amount of the allowance for loan losses considered necessary . we evaluate our loans at least quarterly , review their risk components , the carrying value of loans as a part of that evaluation and the allowance is adjusted accordingly . while management uses the best information available to make evaluations , future adjustments to the allowance may be necessary if conditions differ substantially from the information used in making the evaluations . in addition , as an integral part of their examination process , our regulatory agencies periodically review the allowance for loan losses . such agencies may require us to recognize additions to the allowance based on their judgments of information available to them at the time of their examination . see note 1 . “ basis of financial statement presentation and summary of significant accounting policies ” to our notes to the consolidated financial statements for a discussion of the risk components . we consistently review the risk components to identify any changes in trends . business combinations . the company accounts for business combinations under the purchase method of accounting . the application of this method of accounting requires the use of significant estimates and assumptions in the determination of the fair value of assets acquired and liabilities assumed in order to properly allocate purchase price consideration between assets that are amortized , accreted or depreciated from those that are recorded as goodwill . our estimates of the fair values of assets acquired and liabilities assumed are based upon assumptions that we believe to be reasonable , and whenever necessary , include assistance from independent third-party appraisal and valuation firms . goodwill , trade names and other intangible assets . the company accounts for goodwill , trade names and other intangible assets in accordance with gaap , which , in general , requires that goodwill and trade names not be amortized , but rather that they be tested for impairment at least annually . the company assesses qualitative factors to determine whether it is more likely than not ( i.e . , a likelihood of more than 50 percent ) that the fair value of a reporting unit is less than its carrying amount . in evaluating whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount , the company assesses relevant events and circumstances ( e.g . , macroeconomic conditions , industry and market considerations , overall financial performance and other relevant company-specific events ) . if , after assessing the totality of events or circumstances such as those described above , the company determines that it is not more likely than not that the fair value of a reporting unit is less than its carrying amount , then the first and second steps of the goodwill impairment test are unnecessary . testing for impairment of goodwill , trade names and other intangible assets is performed annually and involves the identification of reporting units and the estimation of fair values . the estimation of fair values involves a high degree of judgment and subjectivity in the assumptions used . changes in the local and national economy , the federal and state legislative and regulatory environments for financial institutions , the stock market , interest rates and other external factors ( such as natural disasters or significant world events ) may occur from time to time , often with great unpredictability , and may materially impact the fair value of publicly traded financial institutions and could result in an impairment charge at a future date . we also use judgment in the valuation of other intangible assets . a core deposit base intangible asset has been recorded for core deposits ( defined as checking , money market and savings deposits ) that were acquired in acquisitions that were accounted for as purchase business combinations . the core deposit base intangible asset has been recorded using the assumption that the acquired deposits provide a more favorable source of funding than more expensive wholesale borrowings . an intangible asset has been recorded for the present value of the difference between the expected interest to be incurred on these deposits and interest expense that would be expected if these deposits were replaced by wholesale borrowings , over the expected lives of the core deposits . if we find these deposits have a shorter life than was estimated , we will write down the asset by expensing the amount that is impaired . deferred income taxes . we use the asset and liability method of accounting for income taxes . story_separator_special_tag the merger substantially increased our mortgage banking volume ; mortgage banking revenue was $ 8.1 million in fiscal 2014 compared to $ 2.0 million in fiscal 2013 and $ 1.9 million in fiscal 2012. deposit fees and service charges increased by $ 5.6 million to $ 15.6 million in fiscal 2014 , as the average balance of deposits increased by $ 2.1 billion over average balances in fiscal 2013. the decline in deposit fees and service charges of $ 413 thousand in fiscal 2013 compared to fiscal 2012 was mainly caused by a change in the composition of our deposits , as deposits gathered by our commercial banking teams are generally higher balance deposits but typically generate lower levels of fees and service charges than retail deposits . bank owned life insurance ( “ boli ” ) income represents the change in the cash surrender value of life insurance policies owned by the bank . boli income increased by $ 1.1 million and was $ 3.1 million in fiscal 2014 , as we acquired legacy sterling 's boli balances in connection with the merger . the decrease in boli income between fiscal 2013 and fiscal 2012 was due to a decline in the interest crediting rate we receive from the insurance carriers given the current low interest rate environment . investment management fees principally represent fees from the sale of mutual funds and annuities and were $ 2.2 million in fiscal 2014 compared to $ 2.4 million in fiscal 2013 and $ 3.1 million in fiscal 2012. in fiscal 2012 , we sold the assets of our former subsidiary that was active in the investment management business . we commenced a new wealth management initiative in fiscal 2013 focused on partnering with a third-party vendor to deliver wealth management products through our financial centers and commercial banking teams . other non-interest income principally includes loan servicing revenues , miscellaneous loan fees earned , letter of credit fees , and safe deposit box rentals . other non-interest income increased by $ 1.7 million to $ 4.6 million in fiscal 2014 as a result of the merger . 34 non-interest expense . the components of non-interest expense were as follows : replace_table_token_12_th non-interest expense in fiscal 2014 increased $ 117.4 million to $ 208.4 million compared to $ 91.0 million fiscal 2013 and $ 92.0 million in fiscal 2012. the changes in the various components of non-interest expense between fiscal 2014 and fiscal 2013 were mainly the result of the merger , which significantly increased the company 's personnel , facilities and operating expense base . the decline in non-interest expense between fiscal 2012 and fiscal 2013 is mainly due to lower merger-related expenses . merger-related expenses in fiscal 2012 of $ 5.9 million included expenses related to due diligence , restructuring costs and other charges in connection with the acquisition of gotham bank in august 2012. compensation and employee benefits in fiscal 2014 increased $ 46.5 million , or 97.2 % to $ 94.3 million compared to $ 47.8 million in the prior year . at september 30 , 2014 , we had 21 commercial banking teams , as compared to september 30 , 2013 and 2012 when we had 16 commercial banking teams . our full-time equivalent employees were 836 at september 30 , 2014 compared to 477 at september 30 , 2013 and 493 at september 30 , 2012 . the increase in personnel in fiscal 2014 was due to the merger . the decline in personnel between fiscal 2012 and fiscal 2013 was the result of operational efficiencies generated by the acquisition of gotham bank and the consolidation of several financial centers . included in compensation and employee benefits expense are expenses associated with the company 's defined benefit pension plan and esop plan . during fiscal 2014 , we merged the legacy provident defined benefit pension plan and the legacy sterling defined benefit pension plan and settled $ 44.8 million of the merged plan benefit obligations through the purchase of annuities for certain retirees . we also terminated the company 's esop plan in fiscal 2014. compensation and employee benefits expense in fiscal 2014 included a charge of $ 3.9 million on the purchase of the annuities referenced above . stock-based compensation plans were $ 3.7 million in fiscal 2014 compared to $ 2.2 million in fiscal 2013 and $ 1.2 million in fiscal 2012. the increase in fiscal 2014 was mainly due to an increase in personnel due to the merger . the increase between fiscal 2012 and fiscal 2013 was mainly due to a shift in our compensation plans which increased the proportion of stock-based compensation to total compensation for key personnel and the number of key personnel receiving stock-based compensation . for additional information related to the company 's employee benefit plans and stock-based compensation , see note 11 . “ employee benefit plans and stock-based compensation plans ” in the consolidated financial statements included elsewhere in this report . occupancy and office operations increased $ 12.8 million to $ 27.7 million in fiscal 2014 compared to $ 15.0 million in fiscal 2013 and $ 14.5 million in fiscal 2012. the increase between fiscal 2013 and fiscal 2014 was due to an increase in financial centers and other locations acquired in the merger . as discussed below , we moved certain financial center locations to other real estate owned and are actively marketing these properties and other leased locations with the objective of reducing our occupancy and office operations expense over time . 35 amortization of intangible assets mainly includes amortization of core deposit intangible assets and non-compete agreements . amortization of intangible assets increased $ 8.1 million to $ 9.4 million in fiscal 2014 compared to $ 1.3 million in fiscal 2013 and $ 1.2 million in fiscal 2012. the increase in fiscal 2014 was a result of core deposit intangibles and non-compete agreement intangibles recorded in connection with the merger . amortization

