; the impact of the dodd frank wall street reform and consumer protection act and implementing regulations ; our ability to attract and retain deposits ; increases in premiums for deposit insurance ; our ability to control operating costs and expenses ; the use of estimates in determining fair value of certain of our assets , which estimates may prove to be incorrect and result in significant declines in valuation ; difficulties in reducing risks associated with the loans on our consolidated balance sheet ; staffing fluctuations in response to product demand or the implementation of corporate strategies that affect our work force and potential associated charges ; the failure or security breach of computer systems on which we depend ; our ability to retain key members of our senior management team ; costs and effects of litigation , including settlements and judgments ; our ability to implement our business strategies ; our ability to successfully integrate any assets , liabilities , customers , systems , and management personnel we may acquire into our operations and our ability to realize related revenue synergies and cost savings within expected time frames and any goodwill charges related thereto ; our ability to manage loan delinquency rates ; increased competitive pressures among financial services companies ; changes in consumer spending , borrowing and savings habits ; the availability of resources to address changes in laws , rules , or regulations or to respond to regulatory actions ; our ability to pay dividends on our common stock ; adverse changes in the securities markets ; inability of key third-party providers to perform their obligations to us ; changes in accounting policies and practices , as may be adopted by the financial institution regulatory agencies or the financial accounting standards board , including additional guidance and interpretation on accounting issues and details of the implementation of new accounting methods ; the economic impact of war or any terrorist activities ; other economic , competitive , governmental , regulatory , and technological factors affecting our operations ; pricing , products and services ; and other risks described elsewhere in this form 10-k and the company 's other reports filed with or furnished to the sec . 51 any of the forward-looking statements that we make in this form 10-k and in the other public statements we make are based upon management 's beliefs and assumptions at the time they are made . we do not undertake and specifically disclaim any obligation to publicly update or revise any forward-looking statements included in this annual report to reflect the occurrence of anticipated or unanticipated events or circumstances after the date of such statements or to update the reasons why actual results could differ from those contained in such statements , whether as a result of new information , future events or otherwise . in light of these risks , uncertainties and assumptions , the forward-looking statements discussed in this document might not occur and we caution readers not to place undue reliance on any forward-looking statements . these risks could cause our actual results for fiscal 2016 and beyond to differ materially from those expressed in any forward-looking statements by , or on behalf of , us , and could negatively affect the company 's financial conditions and results of operations as well as its stock price performance . critical accounting policies and estimates the company has established various accounting policies that govern the application of gaap in the preparation of the company 's consolidated financial statements . the company has identified five policies , that as a result of judgments , estimates and assumptions inherent in those policies , are critical to an understanding of the company 's consolidated financial statements . these policies relate to the methodology for the determination of the allowance for loan losses , the valuation of msrs , the determination of other than temporary impairment ( `` otti `` ) in the market value of investment securities , the determination of goodwill impairment and the determination of the recorded value of oreo . these policies and the judgments , estimates and assumptions are described in greater detail in subsequent sections of management 's discussion and analysis contained herein and in the notes to the consolidated financial statements contained in item 8 of this form 10-k. in particular , note 1 to the consolidated financial statements , “ summary of significant accounting policies , ” generally describes the company 's accounting policies . management believes that the judgments , estimates and assumptions used in the preparation of the company 's consolidated financial statements are appropriate given the factual circumstances at the time . however , given the sensitivity of the company 's consolidated financial statements to these critical policies , the use of other judgments , estimates and assumptions could result in material differences in the company 's results of operations or financial condition . allowance for loan losses . the allowance for loan losses is maintained at a level sufficient to provide for probable loan losses based on evaluating known and inherent risks in the portfolio . the allowance is based upon management 's comprehensive analysis of the pertinent factors underlying the quality of the loan portfolio . these factors include changes in the amount and composition of the loan portfolio , delinquency levels , actual loan loss experience , current economic conditions , and detailed analysis of individual loans for which full collectibility may not be assured . the detailed analysis includes methods to estimate the fair value of loan collateral and the existence of potential alternative sources of repayment . the appropriate allowance for loan loss level is estimated based upon factors and trends identified by management at the time the consolidated financial statements are prepared . story_separator_special_tag consumer , commercial business and construction loans typically have shorter terms and higher yields than permanent residential mortgage loans , and accordingly reduce the bank 's exposure to fluctuations in interest rates . at september 30 , 2015 , the consumer , commercial business and construction portfolios amounted to $ 38.8 million , $ 33.8 million and $ 110.9 million , or 5.8 % , 5.0 % and 16.5 % of total loans receivable ( including loans held for sale ) , respectively . quantitative aspects of market risk . the model provided for the bank by fimac estimates the changes in net portfolio value ( `` npv `` ) and net interest income in response to a range of assumed changes in market interest rates . the model first estimates the level of the bank 's npv ( market value of assets , less market value of liabilities , plus or minus the market value of any off-balance sheet items ) under the current rate environment . in general , market values are estimated by discounting the estimated cash flows of each instrument by appropriate discount rates . the model then recalculates the bank 's npv under different interest rate scenarios . the change in npv under the different interest rate scenarios provides a measure of the bank 's exposure to interest rate risk . the following table is provided by fimac based on data at september 30 , 2015 . 55 replace_table_token_27_th _ ( 1 ) does not include loan fees . ( 2 ) includes boli income , which is included in non-interest income in the consolidated financial statements . ( 3 ) no rates in the model are allowed to go below zero . given the relatively low level of market interest rates , a calculation for a decrease of greater than 100 basis points has not been prepared . computations of prospective effects of hypothetical interest rate changes are based on numerous assumptions , including relative levels of market interest rates , loan repayments and deposit decay , and should not be relied upon as indicative of actual results . furthermore , the computations do not reflect any actions management may undertake in response to changes in interest rates . in the event of a 100 basis point decrease in interest rates , the bank would be expected to experience a 6.7 % decrease in npv and a 3.5 % decrease in net interest income . in the event of a 200 basis point increase in interest rates , a 7.5 % increase in npv and a 6.5 % increase in net interest income would be expected . based upon the modeling described above , the bank 's asset and liability structure generally results in decreases in net interest income and npv in a declining interest rate scenario and increases in net interest income and npv in a rising rate scenario . as with any method of measuring interest rate risk , certain shortcomings are inherent in the method of analysis presented in the foregoing table . for example , although certain assets and liabilities may have similar maturities or periods to repricing , they may react in different degrees to changes in market interest rates . also , the interest rates on certain types of assets and liabilities may fluctuate in advance of changes in market interest rates , while interest rates on other types may lag behind changes in market rates . additionally , certain assets have features which restrict changes in interest rates on a short-term basis and over the life of the asset . further , in the event of a change in interest rates , expected rates of prepayments on loans and early withdrawals from certificates could possibly deviate significantly from those assumed in calculating the table . comparison of financial condition at september 30 , 2015 and september 30 , 2014 the company 's total assets increased by $ 70.3 million , or 9.4 % , to $ 815.8 million at september 30 , 2015 from $ 745.6 million at september 30 , 2014. the increase was primarily attributable to increases in nets loans receivable , cash and cash equivalents and certificates of deposit ( `` cds `` ) held for investment , which were partially offset by decreases in fhlb stock and oreo and other repossessed assets . net loans receivable , including loans held for sale , increased by $ 41.5 million , or 7.3 % , to $ 607.3 million at september 30 , 2015 from $ 565.8 million at september 30 , 2014 , primarily as a result of increases in construction and land development loans , one- to four-family loans , multi-family loans and commercial business loans . these increases in net loans receivable were partially offset by decreases in land loans and commercial real estate loans . the company 's total liabilities increased by $ 63.8 million , or 9.6 % , to $ 726.6 million at september 30 , 2015 from $ 662.8 million at september 30 , 2014 due to an increase in total deposits . total deposits increased by $ 63.8 million , or 10.4 % , to $ 678.9 million at september 30 , 2015 from $ 615.1 million at september 30 , 2014 , primarily as a result of increases in non-interest bearing , now checking , savings and money market account balances . these increases were partially offset by a decrease in cd account balances . shareholders ' equity increased by $ 6.4 million , or 7.7 % , to $ 89.2 million at september 30 , 2015 from $ 82.8 million at september 30 , 2014 . the increase was primarily due to net income for the year ended september 30 , 2015 of $ 8.3 million , which was partially offset by dividends paid to shareholders of $ 1.7 million and repurchases of common stock totaling $ 709,000. as of september 30 , 2015 ,

liquidity and capital resources the company 's primary sources of funds are customer deposits , proceeds from principal and interest payments on loans , the sale of loans , maturing investment securities and fhlb advances . while the maturities and the scheduled amortization of loans are a predictable source of funds , deposit flows and mortgage prepayments are greatly influenced by general interest rates , economic conditions and competition . the bank must maintain an adequate level of liquidity to ensure the availability of sufficient funds to fund loan originations and deposit withdrawals , to satisfy other financial commitments and to take advantage of investment opportunities . the bank generally maintains sufficient cash and short-term investments to meet short-term liquidity needs . at september 30 , 2015 , the bank 's regulatory liquidity ratio ( net cash , and short-term and marketable assets , as a percentage of net deposits and short-term liabilities ) was 20.3 % . at september 30 , 2015 , the bank maintained an uncommitted credit facility with the fhlb that provided for immediately available advances up to an aggregate amount equal to 35 % of total assets , limited by available collateral . the bank had $ 210.2 million available for additional borrowings with the fhlb at september 30 , 2015. the bank also has a loc of up to $ 15.0 million with the fhlb for the purpose of collateralizing washington state public deposits , all of which was available to be drawn uponat september 30 , 2015. the loc amount reduces the bank 's available borrowings under the fhlb advance agreement .


 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 the company 's primary sources of funds are customer deposits , proceeds from principal and interest payments on loans , the sale of loans , maturing investment securities and fhlb advances . while the maturities and the scheduled amortization of loans are a predictable source of funds , deposit flows and mortgage prepayments are greatly influenced by general interest rates , economic conditions and competition . the bank must maintain an adequate level of liquidity to ensure the availability of sufficient funds to fund loan originations and deposit withdrawals , to satisfy other financial commitments and to take advantage of investment opportunities . the bank generally maintains sufficient cash and short-term investments to meet short-term liquidity needs . at september 30 , 2015 , the bank 's regulatory liquidity ratio ( net cash , and short-term and marketable assets , as a percentage of net deposits and short-term liabilities ) was 20.3 % . at september 30 , 2015 , the bank maintained an uncommitted credit facility with the fhlb that provided for immediately available advances up to an aggregate amount equal to 35 % of total assets , limited by available collateral . the bank had $ 210.2 million available for additional borrowings with the fhlb at september 30 , 2015. the bank also has a loc of up to $ 15.0 million with the fhlb for the purpose of collateralizing washington state public deposits , all of which was available to be drawn uponat september 30 , 2015. the loc amount reduces the bank 's available borrowings under the fhlb advance agreement .
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 Suspicious Activity Report : ; the impact of the dodd frank wall street reform and consumer protection act and implementing regulations ; our ability to attract and retain deposits ; increases in premiums for deposit insurance ; our ability to control operating costs and expenses ; the use of estimates in determining fair value of certain of our assets , which estimates may prove to be incorrect and result in significant declines in valuation ; difficulties in reducing risks associated with the loans on our consolidated balance sheet ; staffing fluctuations in response to product demand or the implementation of corporate strategies that affect our work force and potential associated charges ; the failure or security breach of computer systems on which we depend ; our ability to retain key members of our senior management team ; costs and effects of litigation , including settlements and judgments ; our ability to implement our business strategies ; our ability to successfully integrate any assets , liabilities , customers , systems , and management personnel we may acquire into our operations and our ability to realize related revenue synergies and cost savings within expected time frames and any goodwill charges related thereto ; our ability to manage loan delinquency rates ; increased competitive pressures among financial services companies ; changes in consumer spending , borrowing and savings habits ; the availability of resources to address changes in laws , rules , or regulations or to respond to regulatory actions ; our ability to pay dividends on our common stock ; adverse changes in the securities markets ; inability of key third-party providers to perform their obligations to us ; changes in accounting policies and practices , as may be adopted by the financial institution regulatory agencies or the financial accounting standards board , including additional guidance and interpretation on accounting issues and details of the implementation of new accounting methods ; the economic impact of war or any terrorist activities ; other economic , competitive , governmental , regulatory , and technological factors affecting our operations ; pricing , products and services ; and other risks described elsewhere in this form 10-k and the company 's other reports filed with or furnished to the sec . 51 any of the forward-looking statements that we make in this form 10-k and in the other public statements we make are based upon management 's beliefs and assumptions at the time they are made . we do not undertake and specifically disclaim any obligation to publicly update or revise any forward-looking statements included in this annual report to reflect the occurrence of anticipated or unanticipated events or circumstances after the date of such statements or to update the reasons why actual results could differ from those contained in such statements , whether as a result of new information , future events or otherwise . in light of these risks , uncertainties and assumptions , the forward-looking statements discussed in this document might not occur and we caution readers not to place undue reliance on any forward-looking statements . these risks could cause our actual results for fiscal 2016 and beyond to differ materially from those expressed in any forward-looking statements by , or on behalf of , us , and could negatively affect the company 's financial conditions and results of operations as well as its stock price performance . critical accounting policies and estimates the company has established various accounting policies that govern the application of gaap in the preparation of the company 's consolidated financial statements . the company has identified five policies , that as a result of judgments , estimates and assumptions inherent in those policies , are critical to an understanding of the company 's consolidated financial statements . these policies relate to the methodology for the determination of the allowance for loan losses , the valuation of msrs , the determination of other than temporary impairment ( `` otti `` ) in the market value of investment securities , the determination of goodwill impairment and the determination of the recorded value of oreo . these policies and the judgments , estimates and assumptions are described in greater detail in subsequent sections of management 's discussion and analysis contained herein and in the notes to the consolidated financial statements contained in item 8 of this form 10-k. in particular , note 1 to the consolidated financial statements , “ summary of significant accounting policies , ” generally describes the company 's accounting policies . management believes that the judgments , estimates and assumptions used in the preparation of the company 's consolidated financial statements are appropriate given the factual circumstances at the time . however , given the sensitivity of the company 's consolidated financial statements to these critical policies , the use of other judgments , estimates and assumptions could result in material differences in the company 's results of operations or financial condition . allowance for loan losses . the allowance for loan losses is maintained at a level sufficient to provide for probable loan losses based on evaluating known and inherent risks in the portfolio . the allowance is based upon management 's comprehensive analysis of the pertinent factors underlying the quality of the loan portfolio . these factors include changes in the amount and composition of the loan portfolio , delinquency levels , actual loan loss experience , current economic conditions , and detailed analysis of individual loans for which full collectibility may not be assured . the detailed analysis includes methods to estimate the fair value of loan collateral and the existence of potential alternative sources of repayment . the appropriate allowance for loan loss level is estimated based upon factors and trends identified by management at the time the consolidated financial statements are prepared . story_separator_special_tag consumer , commercial business and construction loans typically have shorter terms and higher yields than permanent residential mortgage loans , and accordingly reduce the bank 's exposure to fluctuations in interest rates . at september 30 , 2015 , the consumer , commercial business and construction portfolios amounted to $ 38.8 million , $ 33.8 million and $ 110.9 million , or 5.8 % , 5.0 % and 16.5 % of total loans receivable ( including loans held for sale ) , respectively . quantitative aspects of market risk . the model provided for the bank by fimac estimates the changes in net portfolio value ( `` npv `` ) and net interest income in response to a range of assumed changes in market interest rates . the model first estimates the level of the bank 's npv ( market value of assets , less market value of liabilities , plus or minus the market value of any off-balance sheet items ) under the current rate environment . in general , market values are estimated by discounting the estimated cash flows of each instrument by appropriate discount rates . the model then recalculates the bank 's npv under different interest rate scenarios . the change in npv under the different interest rate scenarios provides a measure of the bank 's exposure to interest rate risk . the following table is provided by fimac based on data at september 30 , 2015 . 55 replace_table_token_27_th _ ( 1 ) does not include loan fees . ( 2 ) includes boli income , which is included in non-interest income in the consolidated financial statements . ( 3 ) no rates in the model are allowed to go below zero . given the relatively low level of market interest rates , a calculation for a decrease of greater than 100 basis points has not been prepared . computations of prospective effects of hypothetical interest rate changes are based on numerous assumptions , including relative levels of market interest rates , loan repayments and deposit decay , and should not be relied upon as indicative of actual results . furthermore , the computations do not reflect any actions management may undertake in response to changes in interest rates . in the event of a 100 basis point decrease in interest rates , the bank would be expected to experience a 6.7 % decrease in npv and a 3.5 % decrease in net interest income . in the event of a 200 basis point increase in interest rates , a 7.5 % increase in npv and a 6.5 % increase in net interest income would be expected . based upon the modeling described above , the bank 's asset and liability structure generally results in decreases in net interest income and npv in a declining interest rate scenario and increases in net interest income and npv in a rising rate scenario . as with any method of measuring interest rate risk , certain shortcomings are inherent in the method of analysis presented in the foregoing table . for example , although certain assets and liabilities may have similar maturities or periods to repricing , they may react in different degrees to changes in market interest rates . also , the interest rates on certain types of assets and liabilities may fluctuate in advance of changes in market interest rates , while interest rates on other types may lag behind changes in market rates . additionally , certain assets have features which restrict changes in interest rates on a short-term basis and over the life of the asset . further , in the event of a change in interest rates , expected rates of prepayments on loans and early withdrawals from certificates could possibly deviate significantly from those assumed in calculating the table . comparison of financial condition at september 30 , 2015 and september 30 , 2014 the company 's total assets increased by $ 70.3 million , or 9.4 % , to $ 815.8 million at september 30 , 2015 from $ 745.6 million at september 30 , 2014. the increase was primarily attributable to increases in nets loans receivable , cash and cash equivalents and certificates of deposit ( `` cds `` ) held for investment , which were partially offset by decreases in fhlb stock and oreo and other repossessed assets . net loans receivable , including loans held for sale , increased by $ 41.5 million , or 7.3 % , to $ 607.3 million at september 30 , 2015 from $ 565.8 million at september 30 , 2014 , primarily as a result of increases in construction and land development loans , one- to four-family loans , multi-family loans and commercial business loans . these increases in net loans receivable were partially offset by decreases in land loans and commercial real estate loans . the company 's total liabilities increased by $ 63.8 million , or 9.6 % , to $ 726.6 million at september 30 , 2015 from $ 662.8 million at september 30 , 2014 due to an increase in total deposits . total deposits increased by $ 63.8 million , or 10.4 % , to $ 678.9 million at september 30 , 2015 from $ 615.1 million at september 30 , 2014 , primarily as a result of increases in non-interest bearing , now checking , savings and money market account balances . these increases were partially offset by a decrease in cd account balances . shareholders ' equity increased by $ 6.4 million , or 7.7 % , to $ 89.2 million at september 30 , 2015 from $ 82.8 million at september 30 , 2014 . the increase was primarily due to net income for the year ended september 30 , 2015 of $ 8.3 million , which was partially offset by dividends paid to shareholders of $ 1.7 million and repurchases of common stock totaling $ 709,000. as of september 30 , 2015 ,

