Santander Holdings USA (SOV) 10-Q/A 8 Dec 16 2015 Q3 Quarterly report (amended) Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2015	Oct. 31, 2015
Document and Entity Information [Abstract]
Entity Registrant Name	Santander Holdings USA, Inc.
Entity Central Index Key	811,830
Document Type	10-Q/A
Document Period End Date	Sep. 30, 2015
Amendment Flag	true
Amendment Description	This Form 10-Q/A amends the Company's Quarterly Report on Form 10-Q for the quarter ended September 30, 2015, as originally filed with the Securities and Exchange Commission (the "SEC") on November 13, 2015 (the "Original Filing"). This Form 10-Q/A is being filed to restate our unaudited Condensed Consolidated Financial Statements for the three months ended September 30, 2015 and 2014 to make related corrections to certain disclosures in the Original Filing. The restatement of our financial statements in this Form 10-Q/A reflects the correction of errors primarily related to (i) errors in our methodology for estimating credit loss allowance for retail installment contracts ("RICs") held for investment (ii) errors related to the lack of consideration of net discounts when estimating the allowance for credit losses ("ACL") for the non-troubled debt restructurings ("TDRs") portfolio of RICs held for investment, (iii) errors in our methodology for accreting / amortizing dealer discounts, subvention payments from manufacturers, and capitalized origination costs on RICs held for investment, and (iv) errors in computing the present value of expected future cash flow whereby the TDRs' weighted average original contractual interest rate was utilized rather than the TDRs' weighted average original effective interest rate, as required by U.S. generally accepted accounting principles ("GAAP"). The restatement also includes the correction of errors related to the income tax effects of the above errors as well as the correction of additional items for the three months ended September 30, 2015 and 2014.
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q3
Current Fiscal Year End	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding		530,391,043

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands		Sep. 30, 2015	Dec. 31, 2014
ASSETS
Cash and cash equivalents		$ 4,619,782	$ 2,201,783
Investment securities:
Available-for-sale at fair value		21,051,184	15,908,078
Trading securities at fair value		0	833,936
Other investments		999,232	816,991
Loans held for investment	[1],[2]	78,583,198	75,995,467
Allowance for loan losses	[2]	(2,767,144)	(1,701,602)
Net loans held for investment		75,816,054	74,293,865
Loans held-for-sale	[3]	2,990,708	260,252
Premises and equipment, net	[4]	881,468	854,671
Leased vehicles, net	[2],[5]	8,072,195	6,623,970
Accrued interest receivable	[2]	586,350	559,962
Equity method investments		268,213	227,991
Goodwill		8,951,484	8,951,484
Intangible assets		657,957	706,988
Bank-owned life insurance		1,716,353	1,686,491
Restricted cash	[2]	2,431,103	2,024,838
Other assets	[2],[6]	1,944,788	2,869,580
TOTAL ASSETS		130,986,871	118,820,880
LIABILITIES
Accrued expenses and payables		1,525,332	1,891,235
Deposits and other customer accounts		55,543,255	52,474,007
Borrowings and other debt obligations	[2]	48,371,320	39,679,382
Advance payments by borrowers for taxes and insurance		208,521	166,144
Deferred tax liabilities, net		1,279,719	1,159,971
Other liabilities	[2]	713,512	722,685
TOTAL LIABILITIES		107,641,659	96,093,424
STOCKHOLDER'S EQUITY
Preferred stock (no par value; $25,000 liquidation preference; 7,500,000 shares authorized; 8,000 shares outstanding at September 30, 2015 and at December 31, 2014)		195,445	195,445
Common stock and paid-in capital (no par value; 800,000,000 shares authorized; 530,391,043 and 530,391,043 shares outstanding at September 30, 2015 and at December 31, 2014, respectively)		14,729,506	14,729,609
Accumulated other comprehensive loss		(68,873)	(96,410)
Retained earnings		4,144,731	3,846,417
TOTAL SHUSA STOCKHOLDER'S EQUITY		19,000,809	18,675,061
Noncontrolling interest		4,344,403	4,052,395
TOTAL STOCKHOLDER'S EQUITY		23,345,212	22,727,456
TOTAL LIABILITIES AND STOCKHOLDER'S EQUITY		$ 130,986,871	$ 118,820,880
[1]	Loans held for investment includes $374.2 million and $845.9 million of loans recorded at fair value at September 30, 2015 and December 31, 2014, respectively.
[2]	The Company has interests in certain securitization trusts ("Trusts") that are considered variable interest entities ("VIEs") for accounting purposes. The Company consolidates VIEs where it is deemed the primary beneficiary. See Note 7 to these Condensed Consolidated Financial Statements for additional information.
[3]	Recorded at the fair value option ("FVO") or lower of cost or fair value.
[4]	Net of accumulated depreciation of $804.6 million and $638.0 million at September 30, 2015 and December 31, 2014, respectively.
[5]	Net of accumulated depreciation of $1.6 billion and $817.9 million at September 30, 2015 and December 31, 2014, respectively.
[6]	Includes mortgage servicing rights ("MSRs") of $143.5 million and 145.0 million at September 30, 2015 and December 31, 2014, respectively, for which the Company has elected the FVO. See Note 9 to these Condensed Consolidated Financial Statements for additional information.

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
ASSETS
Loans held for investment, fair value	$ 374,200	$ 845,900
Accumulated depreciation	804,600	638,000
Residential servicing rights at fair value	143,535	145,047
Leased vehicles, accumulated depreciation	$ 1,557,268	$ 817,901
STOCKHOLDER'S EQUITY
Preferred Stock, no par value (in usd per share)
Preferred Stock, liquidation preference	$ 25	$ 25
Preferred Stock, shares authorized	7,500,000	7,500,000
Preferred Stock, shares outstanding	8,000	8,000
Common Stock, no par value (in usd per share)
Common Stock, shares authorized	800,000,000	800,000,000
Common Stock, shares outstanding	530,391,043	530,391,043
Residential mortgages
ASSETS
Residential servicing rights at fair value	$ 143,535	$ 145,047

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
INTEREST INCOME:
Loans	$ 1,834,853,000	$ 1,813,023,000	$ 5,574,758,000	$ 4,909,503,000
Interest-earning deposits	2,518,000	2,250,000	5,337,000	5,811,000
Investment securities:
Available-for-sale	85,293,000	61,069,000	239,755,000	182,324,000
Other investments	10,787,000	9,205,000	39,880,000	26,950,000
TOTAL INTEREST INCOME	1,933,451,000	1,885,547,000	5,859,730,000	5,124,588,000
INTEREST EXPENSE:
Deposits and other customer accounts	65,605,000	53,952,000	194,191,000	151,708,000
Borrowings and other debt obligations	233,957,000	215,592,000	681,814,000	624,702,000
TOTAL INTEREST EXPENSE	299,562,000	269,544,000	876,005,000	776,410,000
NET INTEREST INCOME	1,633,889,000	1,616,003,000	4,983,725,000	4,348,178,000
Provision for credit losses	937,165,000	746,663,000	2,956,055,000	1,633,889,000
NET INTEREST INCOME AFTER PROVISION FOR CREDIT LOSSES	696,724,000	869,340,000	2,027,670,000	2,714,289,000
NON-INTEREST INCOME:
Consumer fees	122,529,000	93,183,000	332,078,000	276,052,000
Commercial fees	44,940,000	44,515,000	133,766,000	130,044,000
Mortgage banking income, net	31,317,000	97,576,000	85,484,000	127,285,000
Equity method investments income/(loss), net	1,624,000	(4,397,000)	(5,543,000)	8,083,000
Bank-owned life insurance	15,590,000	13,373,000	44,430,000	44,536,000
Lease income	364,634,000	232,298,000	1,017,711,000	516,718,000
Miscellaneous income	140,354,000	127,067,000	384,384,000	471,649,000
TOTAL FEES AND OTHER INCOME	720,988,000	603,615,000	1,992,310,000	1,574,367,000
OTTI recognized in earnings	0	0	(1,092,000)	0
Gain on Change in Control	0	0	0	2,417,563,000
Net (loss)/gain on sale of investment securities	(1,993,000)	131,000	18,363,000	11,480,000
Net (loss)/gain recognized in earnings	(1,993,000)	131,000	17,271,000	2,429,043,000
TOTAL NON-INTEREST INCOME	718,995,000	603,746,000	2,009,581,000	4,003,410,000
GENERAL AND ADMINISTRATIVE EXPENSES:
Compensation and benefits	344,055,000	290,121,000	990,666,000	892,680,000
Occupancy and equipment expenses	128,868,000	117,697,000	397,647,000	350,788,000
Technology expense	43,534,000	40,806,000	130,690,000	124,874,000
Outside services	80,688,000	57,870,000	184,588,000	136,979,000
Marketing expense	25,731,000	11,858,000	57,913,000	37,077,000
Loan expense	85,718,000	80,968,000	274,522,000	237,691,000
Lease expense	261,668,000	178,813,000	755,945,000	385,560,000
Other administrative expenses	88,150,000	90,456,000	258,547,000	223,626,000
TOTAL GENERAL AND ADMINISTRATIVE EXPENSES	1,058,412,000	868,589,000	3,050,518,000	2,389,275,000
OTHER EXPENSES:
Amortization of intangibles	15,887,000	17,730,000	49,031,000	50,670,000
Deposit insurance premiums and other expenses	13,809,000	14,958,000	42,987,000	43,937,000
Loss on debt extinguishment	0	8,311,000	0	11,946,000
Investment expense on qualified affordable housing projects	35,000	0	119,000	0
Impairment of long-lived assets	0	0	0	64,546,000
TOTAL OTHER EXPENSES	29,731,000	40,999,000	92,137,000	171,099,000
INCOME BEFORE INCOME TAXES	327,576,000	563,498,000	894,596,000	4,157,325,000
Income tax provision	201,369,000	208,303,000	363,352,000	1,502,375,000
NET INCOME INCLUDING NONCONTROLLING INTEREST	126,207,000	355,195,000	531,244,000	2,654,950,000
LESS: NET INCOME ATTRIBUTABLE TO NONCONTROLLING INTEREST	75,383,000	111,319,000	221,980,000	383,466,000
NET INCOME ATTRIBUTABLE TO SHUSA	$ 50,824,000	$ 243,876,000	$ 309,264,000	$ 2,271,484,000

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Statement of Comprehensive Income [Abstract]
NET INCOME INCLUDING NONCONTROLLING INTEREST	$ 126,207	$ 355,195	$ 531,244	$ 2,654,950
OTHER COMPREHENSIVE INCOME / (LOSS), NET OF TAX
Net unrealized (losses)/gains on cash flow hedge derivative financial instruments, net of tax	(27,713)	17,381	(35,614)	24,022
Net unrealized gains/(losses) on available-for-sale investment securities, net of tax	83,722	(17,697)	61,479	111,291
Pension and post-retirement actuarial gain, net of tax	620	272	1,672	1,107
TOTAL OTHER COMPREHENSIVE INCOME/(LOSS), NET OF TAX	56,629	(44)	27,537	136,420
COMPREHENSIVE INCOME	182,836	355,151	558,781	2,791,370
COMPREHENSIVE INCOME ATTRIBUTABLE TO NONCONTROLLING INTEREST	75,383	111,319	221,980	383,466
COMPREHENSIVE INCOME ATTRIBUTABLE TO SHUSA	$ 107,453	$ 243,832	$ 336,801	$ 2,407,904

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Stockholder's Equity (Unaudited) - USD ($) $ in Thousands		Total	Common Shares Outstanding	Preferred Stock	Common Stock and Paid-in Capital	Accumulated Other Comprehensive (Loss)/Income	Retained Earnings	Noncontrolling Interest
Beginning balance (in shares) at Dec. 31, 2013			520,307,000
Beginning balance at Dec. 31, 2013		$ 13,577,098		$ 195,445	$ 12,209,816	$ (254,368)	$ 1,426,205	$ 0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive income		2,407,904				136,420	2,271,484
Comprehensive Income Attributable to Noncontrolling Interest		383,466
Issuance of common stock (in shares)			10,084,000
Issuance of common stock		2,521,000			2,521,000
SCUSA Change in Control	[1]	3,483,445						3,483,445
Impact of SCUSA Stock Option Activity		110,958						110,958
Stock issued in connection with employee benefit and incentive compensation plans		(1,207)			(1,207)
Dividends paid on Noncontrolling Interest		(20,667)						(20,667)
Dividends paid on preferred stock		(10,950)					(10,950)
Ending balance (in shares) at Sep. 30, 2014			530,391,000
Ending balance at Sep. 30, 2014		$ 22,451,047		195,445	14,729,609	(117,948)	3,686,739	3,957,202
Beginning balance (in shares) at Dec. 31, 2014		530,391,043	530,391,000
Beginning balance at Dec. 31, 2014		$ 22,727,456		195,445	14,729,609	(96,410)	3,846,417	4,052,395
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive income		336,801				27,537	309,264
Comprehensive Income Attributable to Noncontrolling Interest		221,980
Impact of SCUSA Stock Option Activity		68,024			(2,004)			70,028
Stock issued in connection with employee benefit and incentive compensation plans		1,901			1,901
Dividends paid on preferred stock		$ (10,950)					(10,950)
Ending balance (in shares) at Sep. 30, 2015		530,391,043	530,391,000
Ending balance at Sep. 30, 2015		$ 23,345,212		$ 195,445	$ 14,729,506	$ (68,873)	$ 4,144,731	$ 4,344,403
[1]	Refer to Note 3 to the Condensed Consolidated Financial Statements for further discussion.

Condensed Consolidated Stateme7

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)		9 Months Ended
		Sep. 30, 2015	Sep. 30, 2014
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income including noncontrolling interest		$ 531,244,000	$ 2,654,950,000
Adjustments to reconcile net income to net cash provided by operating activities:
Gain on SCUSA Change in Control		0	(2,280,027,000)
Net gain on sale of SCUSA shares		0	(137,536,000)
Gain on sale of branches		0	(10,648,000)
Impairment of capitalized software		0	64,546,000
Impairment of Long-Lived Assets Held-for-use, Other			64,546,000
Provision for credit losses		2,956,055,000	1,633,889,000
Deferred tax expense		55,721,000	1,176,742,000
Depreciation, amortization and accretion		249,373,000	(179,928,000)
Net gain on sale of loans		(127,426,000)	(135,511,000)
Net gain on sale of investment securities		(18,363,000)	(11,480,000)
Gain on residential loan securitizations		(9,373,000)	(37,905,000)
Net gain on sale of leased vehicles		(22,548,000)	(4,570,000)
OTTI recognized in earnings		1,092,000	0
Loss on debt extinguishment		0	11,946,000
Net loss/(gain) on real estate owned and premises and equipment		426,000	(2,384,000)
Stock-based compensation		19,530,000	3,312,000
Equity loss/(earnings) on equity method investments		5,543,000	(8,083,000)
Originations of loans held-for-sale, net of repayments		(5,565,455,000)	(3,604,794,000)
Proceeds from sales of loans held-for-sale		4,674,352,000	3,941,367,000
Purchases of trading securities		(390,192,000)	(211,590,000)
Proceeds from sales of trading securities		823,801,000	88,718,000
Net change in:
Other assets and bank-owned life insurance		270,431,000	258,715,000
Other liabilities		253,267,000	148,020,000
Other		0	14,760,000
NET CASH PROVIDED BY OPERATING ACTIVITIES		3,707,478,000	3,372,509,000
CASH FLOWS FROM INVESTING ACTIVITIES:
Proceeds from sales of available-for-sale investment securities		2,751,790,000	311,019,000
Proceeds from prepayments and maturities of available-for-sale investment securities		3,748,529,000	1,711,253,000
Purchases of available-for-sale investment securities		(11,010,911,000)	(3,852,941,000)
Proceeds from sales of other investments		293,016,000	263,059,000
Proceeds from maturities of other investments		0	20,000,000
Purchases of other investments		(451,634,000)	(265,411,000)
Net change in restricted cash		(236,121,000)	(286,806,000)
Proceeds from sales of loans held for investment		1,842,583,000	1,555,557,000
Proceeds from the sales of equity method investments		14,988,000	0
Distributions from equity method investments		11,708,000	6,454,000
Contributions to equity method investments		(89,994,000)	(18,566,000)
Purchases of loans held for investment		(1,753,931,000)	(1,147,709,000)
Net change in loans other than purchases and sales		(7,388,215,000)	(5,345,759,000)
Purchases of leased vehicles		(4,738,987,000)	(4,842,410,000)
Proceeds from the sale of leased vehicles		1,758,531,000	409,944,000
Manufacturer incentives		991,326,000	768,304,000
Proceeds from sales of real estate owned and premises and equipment		55,572,000	50,964,000
Purchases of premises and equipment		(183,154,000)	(204,626,000)
Net cash transferred on the sale of branches		0	(151,286,000)
Proceeds from sale of SCUSA shares		0	320,145,000
Cash acquired in SCUSA Change in Control		0	11,076,000
NET CASH USED IN INVESTING ACTIVITIES		(14,384,904,000)	(10,687,739,000)
CASH FLOWS FROM FINANCING ACTIVITIES:
Net change in deposits and other customer accounts		3,069,248,000	2,034,024,000
Net change in short-term borrowings		(5,450,000,000)	82,039,000
Net proceeds from long-term borrowings		41,022,868,000	29,060,843,000
Repayments of long-term borrowings		(34,995,331,000)	(26,911,107,000)
Proceeds from FHLB advances (with maturities greater than 90 days)		14,200,000,000	0
Repayments of FHLB advances (with maturities greater than 90 days)		(4,870,000,000)	(921,946,000)
Net change in advance payments by borrowers for taxes and insurance		42,377,000	20,678,000
Cash dividends paid to preferred stockholders		(10,950,000)	(10,950,000)
Dividends paid to noncontrolling interest		0	(20,668,000)
Proceeds from the issuance of common stock		87,213,000	1,787,285,000
NET CASH PROVIDED BY FINANCING ACTIVITIES		13,095,425,000	5,120,198,000
NET INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS		2,417,999,000	(2,195,032,000)
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD		2,201,783,000	4,226,947,000
CASH AND CASH EQUIVALENTS, END OF PERIOD		4,619,782,000	2,031,915,000
SUPPLEMENTAL DISCLOSURES
Income taxes (received)/paid, net		(134,241,000)	(135,644,000)
Interest paid		904,715,000	884,032,000
NON-CASH TRANSACTIONS
Loans transferred to other real estate owned	[1]	53,024,000	41,207,000
Operating leases transferred to repossessed vehicles	[1]	27,821,000	115,466,000
Loans transferred from held for investment to held for sale, net	[1]	3,464,436,000	(371,377,000)
Unsettled purchases of investment securities	[1]	697,057,000	0
Conversion of debt to common equity	[1]	0	750,000,000
Liquidation of common equity securities	[1]	0	(24,742,000)
Residential loan securitizations	[1]	$ 234,547,000	$ 1,566,612,000
[1]	The first quarter 2014 change in control and consolidation of SCUSA (the "Change in Control") was accounted for as a non-cash transaction. See Note 3 to the Condensed Consolidated Financial Statements for detail on the Change in Control.

BASIS OF PRESENTATION AND ACCOU

BASIS OF PRESENTATION AND ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2015
Accounting Policies [Abstract]
BASIS OF PRESENTATION AND ACCOUNTING POLICIES	NOTE 1. BASIS OF PRESENTATION AND ACCOUNTING POLICIES Introduction SHUSA is the parent company of Santander Bank, National Association, (the "Bank"), a national banking association, and Santander Consumer USA Holdings Inc. (together with its subsidiaries, "SCUSA"), a consumer finance company focused on vehicle finance. SHUSA is headquartered in Boston, Massachusetts and the Bank's main office is in Wilmington, Delaware. SHUSA is a wholly-owned subsidiary of Banco Santander, S.A. ("Santander"). The Bank’s primary business consists of attracting deposits and providing other retail banking services through its network of retail branches, and originating small business loans, middle market, large and global commercial loans, multi-family loans, residential mortgage loans, home equity loans and lines of credit, and auto and other consumer loans throughout the Mid-Atlantic and Northeastern areas of the United States, focused throughout Pennsylvania, New Jersey, New York, New Hampshire, Massachusetts, Connecticut, Rhode Island, and Delaware. The Bank uses its deposits, as well as other financing sources, to fund its loan and investment portfolios. SCUSA wholly owns Santander Consumer USA Inc., which is headquartered in Dallas, Texas, and is a full-service, technology-driven consumer finance company focused on vehicle finance. On January 22, 2014, SCUSA's registration statement for an initial public offering ("IPO") of shares of its common stock (the “SCUSA Common Stock”), was declared effective by the Securities and Exchange Commission (the "SEC"). Prior to the IPO, the Company owned approximately 65% of the shares of SCUSA Common Stock. On January 28, 2014, the IPO was consummated, and certain stockholders of SCUSA, including the Company and Sponsor Auto Finance Holdings Series LP ("Sponsor Holdings"), sold 85,242,042 shares of SCUSA Common Stock. Immediately following the IPO, the Company owned approximately 61% of the shares of SCUSA Common Stock. In connection with these sales, certain board representation, governance and other rights granted to Dundon DFS LLC ("DDFS") and Sponsor Holdings were terminated as a result of the reduction in DDFS and Sponsor Holdings’ collective ownership of shares of SCUSA Common Stock below certain ownership thresholds, causing the Change in Control. Prior to the Change in Control, the Company accounted for its investment in SCUSA under the equity method. Following the Change in Control, the Company consolidated the financial results of SCUSA in the Company’s Consolidated Financial Statements. The Company’s consolidation of SCUSA is treated as an acquisition of SCUSA by the Company in accordance with Accounting Standards Codification ("ASC") 805 - Business Combinations (ASC 805). SCUSA Common Stock is now listed for trading on the New York Stock Exchange under the trading symbol "SC". On July 2, 2015, the Company announced that it had entered into an agreement with former SCUSA Chief Executive Officer Thomas G. Dundon, DDFS, and Santander related to Mr. Dundon's departure from SCUSA (the “Separation Agreement”). Pursuant to the Separation Agreement the Company was deemed to have delivered an irrevocable notice to exercise its option to acquire all of the shares of SCUSA Common Stock owned by DDFS and consummate the transactions contemplated by the call option notice, subject to the receipt of all required regulatory approvals (the "Call Transaction"). At that date, the SCUSA Common Stock held by DDFS ("the DDFS Shares") represented approximately 9.8% of SCUSA Common Stock. The Separation Agreement did not affect Santander’s option to assume the Company’s obligation under the Call Transaction as provided in the Shareholders Agreement that was entered into by the same parties on January 28, 2014. Santander is expected to assume the Company’s obligation to purchase the DDFS shares and contribute those shares to SHUSA. Under the Separation Agreement, because the Call Transaction was not consummated prior to October 15, 2015 (the “Call End Date”), DDFS is free to transfer any or all of the DDFS shares, subject to the terms and conditions of the Amended and Restated Loan Agreement, dated as of July 16, 2014, between DDFS and Santander. In the event the Call Transaction were to be completed after the Call End Date, interest would accrue on the price paid per share in the Call Transaction at the overnight LIBOR rate on the third business day preceding the consummation of the Call Transaction plus 100 basis points with respect to the shares of SCUSA Common Stock that were ultimately sold in the Call Transaction. For additional detail regarding this transaction and the Separation Agreement, refer to the Form 8-K the Company filed with the SEC on July 2, 2015 and Note 14 to these Condensed Consolidated Financial Statements. NOTE 1. BASIS OF PRESENTATION AND ACCOUNTING POLICIES (continued) See Note 3 to the Consolidated Financial Statements for a detailed discussion of the Company's consolidation of SCUSA in accordance with ASC 805. Basis of Presentation These Condensed Consolidated Financial Statements include the accounts of the Company and its subsidiaries, including the Bank, SCUSA, and certain special purpose financing trusts utilized in financing transactions that are considered variable interest entities ("VIEs"). The Company consolidates VIEs for which it is deemed the primary beneficiary. The Condensed Consolidated Financial Statements have been prepared by the Company, without audit, pursuant to SEC regulations. All intercompany balances and transactions have been eliminated in consolidation. Additionally, where applicable, the Company's accounting policies conform to the accounting and reporting guidelines prescribed by bank regulatory authorities. However, in the opinion of management, the accompanying unaudited Condensed Consolidated Financial Statements reflect all adjustments of a normal and recurring nature necessary to present fairly the Condensed Consolidated Balance Sheets, Condensed Statements of Operations, Condensed Statements of Comprehensive Income, Condensed Statements of Stockholder's Equity and Condensed Statements of Cash Flows for the periods indicated, and contain adequate disclosure to make the information presented not misleading. Significant Accounting Policies Management has identified accounting for consolidation, business combinations, the allowance for loan losses for originated and purchased loans and the reserve for unfunded lending commitments, loan modifications and troubled debt restructurings, goodwill, derivatives and hedge activities, and income taxes as the Company's significant accounting policies and estimates, in that they are important to the portrayal of the Company's financial condition and results of operations and cash flows and the accounting estimates related thereto require management's most difficult, subjective and complex judgments as a result of the need to make estimates about the effect of matters that are inherently uncertain. These Condensed Consolidated Financial Statements should be read in conjunction with the Company's Annual Report on Form 10-K for the year ended December 31, 2014. As of September 30, 2015 , with the exception of the items noted in the section "Changes in Accounting Policies" below, there have been no significant changes to the Company's accounting policies as disclosed in the Annual Report on Form 10-K for the year ended December 31, 2014 . Changes in Accounting Policies During the first quarter of 2015, the Company adopted the following Financial Accounting Standards Board (the "FASB") Accounting Standards Updates ("ASUs"), none of which had a material impact to the Company's Condensed Consolidated financial statements: • The Company adopted the FASB ASU 2014-01, Investments - Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Qualified Affordable Housing Projects, which allows an entity to make an accounting policy election to account for its investments in qualified affordable housing projects using the proportional amortization method, if certain conditions are met. Under this method, an investor would amortize the cost of its investments in proportion to the tax credits and other tax benefits received and will recognize the amortization, net of tax credits and other tax benefits, in the income statement as a component of income tax expense. This ASU is required to be adopted on a retrospective basis for all periods presented. The adoption of this ASU did not have a material effect to the Company’s prior periods’ consolidated financial statements to warrant retrospective application. The cumulative effect of the adoption was recognized in the first quarter of 2015 and was not material to the Company’s Condensed Consolidated Financial Statements. NOTE 1. BASIS OF PRESENTATION AND ACCOUNTING POLICIES (continued) • The Company adopted FASB ASU 2014-04, Receivables - Troubled Debt Restructurings by Creditors (Subtopic 310-40) - Reclassification of Residential Real Estate Collateralized Consumer Mortgage Loans upon Foreclosure, on a prospective basis. Under this ASU, an in-substance repossession or foreclosure occurs when the creditor obtains legal title to the residential real estate property or the borrower conveys all interest in the residential real estate property to the creditor to satisfy the loan through completion of a deed in lieu of foreclosure or through a similar legal agreement. The Company’s adoption of this ASU did not have a material effect on its Condensed Consolidated Financial Statements. • The Company adopted FASB ASU 2014-14, Receivables - Troubled Debt Restructurings by Creditors (Subtopic 310-40): Classification of Certain Government-Guaranteed Mortgage Loans upon Foreclosure. This ASU requires that a government-guaranteed mortgage loan be de-recognized, and that a separate other receivable be recognized, upon foreclosure if the three criteria identified in the ASU are met. Upon foreclosure and meeting the three criteria, the separate other receivable should be measured based on the amount of the loan balance (principal and interest) that is expected to be recovered from the guarantor. The Company’s adoption of this ASU did not have a material effect on its Condensed Consolidated Financial Statements. • During the third quarter of 2015, the Company early adopted FASB ASU 2015-03, Interest- Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs, on a retrospective basis . This ASU simplifies the presentation of debt issuance costs and requires that debt issuance costs be presented as a deduction from the recognized debt liability, and eliminates prior guidance which required that debt issuance costs be recorded as a deferred charge. The Company’s adoption of this ASU resulted in the re-classification of $59.0 million and $30.3 million in debt issuance costs from Other assets to Borrowings as of September 30, 2015 and December 31, 2014 , respectively. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. The most significant estimates pertain to consolidation, fair value measurements, allowance for loan and lease losses and reserve for unfunded lending commitments, estimates of expected residual values of leased vehicles subject to operating leases, goodwill, derivatives and hedge activities, and income taxes. Actual results may differ from the estimates, and the differences may be material to the Condensed Consolidated Financial Statements. Subsequent Events The Company evaluated events from the date of the Condensed Consolidated Financial Statements on September 30, 2015 through the Original Filing of these Condensed Consolidated Financial Statements and has determined that there have been no material events that would require recognition in its Condensed Consolidated Financial Statements or disclosure in the Notes to the Condensed Consolidated Financial Statements for the quarter ended September 30, 2015 other than the transactions disclosed within Note 18 of these Condensed Consolidated Financial Statements.

RECENT ACCOUNTING DEVELOPMENTS

RECENT ACCOUNTING DEVELOPMENTS	9 Months Ended
	Sep. 30, 2015
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
RECENT ACCOUNTING DEVELOPMENTS	NOTE 2. RECENT ACCOUNTING DEVELOPMENTS In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (Topic 606) , superseding the revenue recognition requirements in ASC 605. This ASU requires an entity to recognize revenue for the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The amendment includes a five-step process to assist an entity in achieving the main principle(s) of revenue recognition under ASC 605. In August 2015, the FASB issued ASU 2015-14, which formalized the deferral of the effective date of the amendment for a period of one-year from the original effective date. Following the issuance of ASU 2015-14, the amendment will be effective for the Company for the first annual period ending after December 15, 2017. The amendment should be applied retrospectively to each prior reporting period presented or as a cumulative effect adjustment as of the date of adoption. Early adoption of the guidance is not permitted. The Company is currently evaluating the impact of adopting this ASU on its financial position, results of operations and disclosures. In June 2014, the FASB issued ASU 2014-12, Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period (Topic 718) . This ASU requires that a performance target that affects vesting, and could be achieved after the requisite service period, be treated as a performance condition. Application of existing guidance in ASC 718 as it relates to awards with performance conditions that affect vesting should continue to be used to account for such awards. The amendment will be effective for the Company for the first reporting period ending after December 15, 2015. Adoption of this amendment should be applied on a prospective basis to awards that are granted or modified on or after the effective date. There also is an option to apply the amendments on a modified retrospective basis for performance targets outstanding on or after the beginning of the first annual period presented as of the adoption date. Early adoption is permitted. The Company is currently evaluating the impact of adopting this ASU on its financial position, results of operations and disclosures. In August 2014, the FASB also issued ASU 2014-15, Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern (Subtopic 205-40). This ASU requires management to perform an assessment of going concern and provides specific guidance on when and how to assess or disclose going concern uncertainties. The new standard also defines terms used in the evaluation of going concern, such as "substantial doubt." Following application, the Company will be required to perform assessments at each annual and interim period, provide an assessment period of one year from the issuance date, and make disclosures in certain circumstances in which substantial doubt is identified. The amendment will be effective for the Company for the first reporting period ending after December 15, 2016. Earlier application is permitted. The Company does not expect the adoption of this ASU to have an impact on its financial position, result of operations, or disclosures. In January 2015, the FASB issued ASU 2015-01, Income Statement - Extraordinary and Unusual Items (Subtopic 225-20): Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items. This ASU eliminates the concept of extraordinary items from GAAP, which previously required the separate classification, presentation, and disclosure of extraordinary events and transactions. The amendment will be effective for the Company for the first reporting period ending after December 15, 2015, with early adoption permitted if the guidance is applied from the beginning of the fiscal year of adoption. Adoption of the amendment by the Company can be either on a prospective or retrospective basis. The Company plans to apply this amendment effective for reporting periods beginning after December 15, 2015 and will apply it prospectively, as the Company has not reported any extraordinary items in the three prior fiscal years. The Company does not expect the adoption of this ASU to have an impact on its financial position, results of operations, or disclosures. In February 2015, the FASB issued ASU 2015-02, Consolidation (Topic 820): Amendments to the Consolidation Analysis. This ASU changes the analysis that a reporting entity must perform to determine whether it should consolidate certain types of legal entities. The amendment will be effective for the Company for the first reporting period ending after December 15, 2015, with early adoption permitted if the guidance is applied from the beginning of the fiscal year of adoption. Adoption of the amendment by the Company may be on a retrospective or modified retrospective basis. The Company is in the process of evaluating the impacts of the adoption of this ASU. NOTE 2. RECENT ACCOUNTING DEVELOPMENTS (continued) In May 2015, the FASB issued ASU 2015-7, Fair Value Measurement (Topic 820): Disclosures for Investments in Certain Entities that Calculate Net Asset Value per Share (or Its Equivalent) (a consensus of the Emerging Issues Task Force). This ASU removes the requirement to categorize investments fair valued using the net asset value per share practical expedient within the fair value hierarchy. It also modifies disclosure requirements to include only investments for which the entity elects to use the practical expedient rather than the prior guidance which required disclosures for all investments eligible to use the practical expedient. This amendment will be effective for the Company for the first reporting period beginning after December 15, 2015, with early adoption permitted. Adoption of the amendment by the Company must be on a retrospective basis for all periods presented. The Company is in the process of evaluating the impacts of the adoption of this ASU. In September 2015, the FASB issued ASU 2015-16, Business Combinations (Topic 805): Simplifying the Accounting for Measurement Period Adjustments. This amendment eliminates the requirement to retrospectively account for adjustments to provisional amounts recognized in a business combination. Instead, the acquirer will recognize the adjustments to provisional amounts during the period in which the adjustments are determined, including the effect on earnings of any amounts the acquirer would have recorded in previous periods if the accounting had been completed at the acquisition date. This amendment will be effective for the Company for the first reporting period beginning after December 15, 2015, with earlier adoption permitted for financial statements that have not been issued. Adoption of the amendment by the Company must be on a prospective basis to adjustments to provisional amounts that occur after the effective date. The Company does not expect the adoption of this ASU to have an impact on its financial position, results of operations, or disclosures.

BUSINESS COMBINATIONS (As Resta

BUSINESS COMBINATIONS (As Restated)	9 Months Ended
	Sep. 30, 2015
Business Combinations [Abstract]
BUSINESS COMBINATIONS (As Restated)	NOTE 3. BUSINESS COMBINATIONS (As Restated) General On January 28, 2014, the Company obtained a controlling financial interest in SCUSA in connection with the Change in Control. The financial information set forth in these Condensed Consolidated Financial Statements gives effect to the Company’s consolidation of SCUSA as a result of the Change in Control. Consolidated Assets acquired and Liabilities assumed The Company did not incur any material transaction-related expenses in connection with the Change in Control, and no cash, equity interests, or other forms of consideration were transferred from the Company in connection with the Change in Control. As a result, the Company measured goodwill by reference to the fair value of SCUSA's equity as implied by the IPO price. The following table summarizes these equity related interests in SCUSA which constitute the purchase price and the identified assets acquired and liabilities assumed: NOTE 3. BUSINESS COMBINATIONS (As Restated) (continued) January 28, 2014 (in thousands) Fair value of noncontrolling interest in SCUSA $ 3,273,265 Fair value of SCUSA employee vested stock options 210,181 Fair value of SHUSA remaining ownership interest in SCUSA 5,063,881 Fair value of equity-related interests in SCUSA $ 8,547,327 Recognized amounts of identifiable assets acquired and liabilities assumed: Cash and cash equivalents $ 11,075 Restricted cash 1,704,906 Loan receivables - held for sale 990,137 Loan receivables - retail installment contracts 19,870,790 Loan receivables from dealers 102,689 Loan receivables - unsecured 1,009,896 Premises and equipment 74,998 Leased vehicles, net 2,486,929 Intangibles 768,750 Miscellaneous receivables and other assets 1,061,351 Deferred tax asset 7,210 Borrowings and other debt obligations (24,497,607 ) Accounts payable and accrued liabilities (570,852 ) Total identifiable net assets 3,020,272 Goodwill $ 5,527,055 The fair value of the non-controlling interest ("NCI") of $3.3 billion and the fair value of the Company's remaining ownership interest in SCUSA of $5.1 billion were determined on the basis of the market price of SCUSA Common Stock on the Change in Control date. The Company recognized SCUSA’s stock option awards that were outstanding as of the IPO date at fair value, which in aggregate amounted to $369.3 million . The portion of the total fair value of the stock option awards that is attributable to pre-business combination service amounting to $210.2 million represented an NCI in SCUSA as of the IPO date, while $159.1 million of the total amount pertains to the post-business combination portion, which will be recognized as stock compensation expense over the remaining vesting period of the awards in the Company’s post-business combination consolidated financial statements. Of the total $159.1 million , $82.6 million was immediately recognized as stock compensation expense as a result of the acceleration of the vesting of certain of the stock option awards upon the closing of the IPO. The fair value of stock option awards was estimated using the Black-Scholes option valuation model. The Company also recognized SCUSA's restricted stock awards that were outstanding as of the IPO date at fair value. These shares of restricted stock were granted to certain SCUSA executives on December 28, 2013 and had an aggregate fair value of approximately $12.0 million as of the IPO date. The grant date fair value was determined based on SCUSA's per share prices as of the IPO closing date. The fair value of the assets acquired includes finance receivables. SHUSA estimated the fair value of loans acquired from SCUSA by utilizing a methodology in which similar loans were aggregated into pools. Cash flows for each pool were determined by estimating future credit losses and the rate of prepayments. Projected monthly cash flows were then discounted to present value based on a market rate for similar loans. There was no carryover of SCUSA's allowance for loan losses associated with the loans SHUSA acquired as the loans were initially recorded at fair value. NOTE 3. BUSINESS COMBINATIONS (As Restated) (continued) January 28, 2014 (in thousands) Fair value of loan receivables (1) $ 19,870,790 Gross contractual amount of loan receivables (1) 31,410,699 Estimate of contractual cash flows not expected to be collected at acquisition (1) 4,301,586 (1) Fair value of receivables does not include amounts related to the loan receivables - unsecured and loan receivables from dealers due to the short-term and revolving nature of the receivables. The loans purchased in the Change in Control were recognized at fair value, which was at a discount to the unpaid principal balance ("UPB") of the loans. Discounts on purchased loans are accreted over the remaining expected lives of the loans using the retrospective effective interest method. The unamortized portion of the purchase discount is a reduction to the loans’ recorded investment and therefore reduces allowance requirements. Because the loans purchased in a bulk purchase or in a business combination are initially recognized at fair value with no allowance, the Company considers the entire unaccreted discount on these loans available to absorb credit losses in the purchased portfolio when determining the ACL. For these loans, the Company records provisions for credit losses when incurred losses exceed the unaccreted purchase discount. This policy does not apply to purchases of loan portfolios acquired with evidence of credit deterioration, on which we elected to apply the fair value option ("FVO"), or to RICs originated after the Change in Control. January 28, 2014 (in thousands) UPB (1) $ 20,343,356 UPB - FVO (2) 2,611,446 Total UPB 22,954,802 Purchase Marks (3) (3,084,012 ) Total 19,870,790 (1) UPB does not include amounts related to loan receivables - unsecured and loan receivables from dealers due to the short-term and revolving nature of the receivables. (2) The Company elected to account for these loans under the FVO. (3) Includes purchase marks of $741.1 million related to purchase loan portfolios on which we elected to apply the FVO. Goodwill recognized in connection with the Change in Control is attributable to SCUSA's workforce as well as the experience, proven track record, and strong capabilities of its senior management team. The goodwill associated with the Change in Control was allocated to the SCUSA segment and is not deductible for tax purposes. January 28, 2014 Fair Value Weighted Average Amortization Period (dollars in thousands) Intangibles subject to amortization: Dealer networks $ 580,000 17.5 years (a) Chrysler relationship 138,750 9.2 years Intangibles not subject to amortization: Trade name 50,000 indefinite lived Total Intangibles $ 768,750 (a) The amortization periods of the dealer network range between 7 and 20 years. NOTE 3. BUSINESS COMBINATIONS (As Restated) (continued) Gain on Change in Control The Company recognized a pre-tax gain of $2.4 billion in connection with the Change in Control in Non-interest income in the Condensed Consolidated Statement of Operations. January 28, 2014 (in thousands) Gain attributable to SCUSA shares sold $ 137,536 Gain attributable to the remaining equity interest 2,280,027 Total pre-tax gain $ 2,417,563 In connection with the closing of the IPO on January 28, 2014, the Company sold 13,895,243 shares of SCUSA Common Stock, which generated proceeds of $320.1 million and a realized gain on sale of $137.5 million . Proforma Financial Information (Unaudited) The results of SCUSA are included in the Company's results beginning January 28, 2014. The following table summarizes the actual unaudited amounts of Total revenue, net of Total interest expense and Net income including Noncontrolling Interest of SCUSA included in the Condensed Consolidated Financial Statements for the three-month and nine-month periods ended September 30, 2014 and the supplemental pro forma consolidated Total revenue, net of total interest expense and Net income including noncontrolling interest of SHUSA entity for the three-month and nine-month periods ended September 30, 2014 as if the Change in Control had occurred on January 1, 2013. These results include the impact of amortizing certain purchase accounting adjustments such as intangible assets as well as fair value adjustments to loans and issued debt. These pro forma results are presented for illustrative purposes and are not intended to represent or be indicative of the actual consolidated results of operations of SHUSA that would have been achieved had the Change in Control occurred at January 1, 2013, nor are they intended to represent or be indicative of future results of operations. SCUSA Amounts Included in Results for the Supplemental Pro Forma Combined (b) Three-Month Period Ended September 30, 2014 Nine-Month Period Ended September 30, 2014 Three-Month Period Ended September 30, 2014 Nine-Month Period Ended September 30, 2014 (in thousands) Total Revenue, Net of Total Interest Expense (a) $ 1,534,644 $ 4,112,641 $ 2,232,312 $ 6,239,871 Net Income including Noncontrolling Interest 280,138 925,556 289,417 655,055 (a) Total Revenue, Net of Total Interest Expense is calculated as the sum of Total Interest Income and Total Non-Interest Income, less Total Interest Expense. (b) Includes the impact of recording provision for loan losses necessary to bring the retail installment contracts and personal unsecured loans to their expected carrying values considering the required allowance for loan losses on their recorded investment amounts. These amounts have been calculated after applying SHUSA's accounting policies and adjusting the results of SCUSA to reflect additional depreciation and amortization that would have been charged assuming the fair value adjustments to loans, debt, premises and equipment had been applied from January 1, 2013 with the consequential tax effects.

INVESTMENT SECURITIES

INVESTMENT SECURITIES	9 Months Ended
	Sep. 30, 2015
Investments, Debt and Equity Securities [Abstract]
INVESTMENT SECURITIES	NOTE 4. INVESTMENT SECURITIES Investments Available-for-sale Investment Securities Summary - Available-for-sale The following tables present the amortized cost, gross unrealized gains and losses and approximate fair values of securities available-for-sale at the dates indicated: September 30, 2015 Amortized Cost Gross Unrealized Gains Gross Unrealized Loss Fair Value (in thousands) U.S. Treasury securities $ 3,191,564 $ 18,299 $ — $ 3,209,863 Corporate debt securities 1,554,216 17,224 (8,341 ) 1,563,099 Asset-backed securities ("ABS") 1,938,581 7,111 (1,041 ) 1,944,651 Equity securities 10,826 3 (301 ) 10,528 State and municipal securities 750,946 12,524 (2,148 ) 761,322 Mortgage-backed securities: U.S. government agencies - Residential 4,077,361 31,836 (16,724 ) 4,092,473 U.S. government agencies - Commercial 986,989 10,283 (5,109 ) 992,163 FHLMC and FNMA - Residential debt securities (1) 8,379,831 46,998 (89,154 ) 8,337,675 FHLMC and FNMA - Commercial debt securities 138,383 1,402 (427 ) 139,358 Non-agency securities 52 — — 52 Total investment securities available-for-sale $ 21,028,749 $ 145,680 $ (123,245 ) $ 21,051,184 (1) Federal Home Loan Mortgage Corporation ("FHLMC") and Federal National Mortgage Association ("FNMA") December 31, 2014 Amortized Cost Gross Unrealized Gains Gross Unrealized Loss Fair Value (in thousands) U.S. Treasury securities $ 1,692,838 $ 2,985 $ (56 ) $ 1,695,767 Corporate debt securities 2,159,681 29,630 (6,910 ) 2,182,401 Asset-backed securities 2,707,207 17,787 (4,591 ) 2,720,403 Equity securities 10,619 3 (279 ) 10,343 State and municipal securities 1,790,776 35,071 (2,385 ) 1,823,462 Mortgage-backed securities: U.S. government agencies - Residential 2,151,111 1,626 (33,811 ) 2,118,926 U.S government agencies - Commercial 472,611 183 (7,186 ) 465,608 FHLMC and FNMA - Residential debt securities 4,971,045 12,817 (129,990 ) 4,853,872 FHLMC and FNMA - Commercial debt securities 23,929 157 (171 ) 23,915 Non-agency securities 12,842 539 — 13,381 Total investment securities available-for-sale $ 15,992,659 $ 100,798 $ (185,379 ) $ 15,908,078 The Company continuously evaluates its investment strategies in light of changes in the regulatory and market environments that could have an impact on capital and liquidity. Based on this evaluation, it is reasonably possible that the Company may elect to pursue other strategies relative to its investment securities portfolio. During the second quarter of 2015 , SHUSA sold $234.5 million of qualifying residential loans to FHLMC in return for $243.9 million of mortgage-backed securities ("MBS") issued by FHLMC resulting in a net realized gain on sale of $9.8 million which is included in Mortgage banking income, net line of the Company's Condensed Consolidated Statement of Operations. NOTE 4. INVESTMENT SECURITIES (continued) As of September 30, 2015 and December 31, 2014 , the Company had investment securities available-for-sale with an estimated fair value of $4.1 billion and $3.5 billion , respectively, pledged as collateral, which was made up of the following: $3.5 billion and $2.6 billion were pledged to secure public fund deposits; $122.6 million and $301.6 million , respectively, were pledged at various independent parties ("Brokers") to secure repurchase agreements, support hedging relationships, and for recourse on loan sales; and $450.6 million and $560.6 million , respectively, were pledged to secure the Bank's customer overnight sweep product. At September 30, 2015 and December 31, 2014 , the Company had $64.5 million and $67.3 million , respectively, of accrued interest related to investment securities which is included in the Accrued Interest Receivable line of the Company's Condensed Consolidated Balance Sheet. The Company's state and municipal bond portfolio primarily consists of general obligation bonds of states, cities, counties and school districts. The portfolio had a weighted average underlying credit risk rating of AA+ as of September 30, 2015 . The largest geographic concentrations of state and local municipal bonds are in Washington, Massachusetts, and Connecticut, which represented 21.4% , 14.5% , and 12.2% , respectively, of the total portfolio. No other state comprised more than 10% of the total portfolio. Contractual Maturity of Debt Securities Contractual maturities of the Company’s debt securities available-for-sale at September 30, 2015 are as follows: Amortized Cost Fair Value (in thousands) Due within one year $ 676,336 $ 674,564 Due after 1 year but within 5 years 5,847,161 5,883,134 Due after 5 years but within 10 years 361,297 363,618 Due after 10 years 14,133,129 14,119,340 Total $ 21,017,923 $ 21,040,656 Actual maturities may differ from contractual maturities when there is a right to call or prepay obligations with or without call or prepayment penalties. Gross Unrealized Loss and Fair Value of Securities Available-for-Sale The following tables present the aggregate amount of unrealized losses as of September 30, 2015 and December 31, 2014 on securities in the Company’s available-for-sale investment portfolio classified according to the amount of time that those securities have been in a continuous loss position: September 30, 2015 Less than 12 months 12 months or longer Total Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses (in thousands) Corporate debt securities $ 500,998 $ (6,427 ) $ 136,932 $ (1,914 ) $ 637,930 $ (8,341 ) Asset-backed securities 143,150 (1,041 ) — — 143,150 (1,041 ) Equity securities 376 (2 ) 9,850 (299 ) 10,226 (301 ) State and municipal securities 203,170 (1,217 ) 25,430 (931 ) 228,600 (2,148 ) Mortgage-backed securities: U.S. government agencies - Residential 400,513 (735 ) 972,042 (15,989 ) 1,372,555 (16,724 ) U.S government agencies - Commercial 216,806 (2,551 ) 116,893 (2,558 ) 333,699 (5,109 ) FHLMC and FNMA - Residential 1,219,050 (4,080 ) 2,245,972 (85,074 ) 3,465,022 (89,154 ) FHLMC and FNMA - Commercial 42,195 (427 ) — — 42,195 (427 ) Total $ 2,726,258 $ (16,480 ) $ 3,507,119 $ (106,765 ) $ 6,233,377 $ (123,245 ) NOTE 4. INVESTMENT SECURITIES (continued) December 31, 2014 Less than 12 months 12 months or longer Total Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses (in thousands) US Treasury securities $ 298,914 $ (56 ) $ — $ — $ 298,914 $ (56 ) Corporate debt securities 538,108 (3,262 ) 214,852 (3,648 ) 752,960 (6,910 ) Asset-backed securities 632,936 (1,437 ) 424,333 (3,154 ) 1,057,269 (4,591 ) Equity securities 55 — 9,879 (279 ) 9,934 (279 ) State and municipal securities 45,128 (90 ) 192,091 (2,295 ) 237,219 (2,385 ) Mortgage-backed securities: U.S. government agencies - Residential 415,731 (2,693 ) 1,348,908 (31,118 ) 1,764,639 (33,811 ) U.S. government agencies - Commercial 281,258 (2,459 ) 136,269 (4,727 ) 417,527 (7,186 ) FHLMC and FNMA - Residential debt securities 399,176 (2,019 ) 2,607,695 (127,971 ) 3,006,871 (129,990 ) FHLMC and FNMA - Commercial debt securities 11,269 (171 ) — — 11,269 (171 ) Total $ 2,622,575 $ (12,187 ) $ 4,934,027 $ (173,192 ) $ 7,556,602 $ (185,379 ) Other-Than-Temporary Impairment ("OTTI") Management evaluates all investment products in an unrealized loss position for OTTI on at least a quarterly basis. Individual securities are further assessed for OTTI as deemed necessary. An unrealized loss exists when the current fair value of an individual security is less than its amortized cost basis. The OTTI assessment is a subjective process requiring the use of judgments and assumptions. During the securities-level assessments, consideration is given to (1) the intent not to sell and probability that the Company will not be required to sell the security before recovery of its cost basis to allow for any anticipated recovery in fair value, (2) the financial condition and near-term prospects of the issuer, as well as Company news and current events, and (3) the ability to collect the future expected cash flows. Key assumptions utilized to forecast expected cash flows may include loss severity, expected cumulative loss percentage, cumulative loss percentage to date, weighted average Fair Isaac Corporation credit scoring model ("FICO") scores and weighted average loan-to-value ("LTV") ratio, rating or scoring, credit ratings and market spreads, as applicable. The Company assesses and recognizes OTTI in accordance with applicable accounting standards. Under these standards, if the Company determines that impairment on its debt securities exists and it has made the decision to sell the security or it is more likely than not that the Company will be required to sell the security prior to recovery of its amortized cost basis, it recognizes the entire portion of the unrealized loss in earnings. If the Company has not made a decision to sell the security and it does not expect that it will be required to sell the security prior to the recovery of the amortized cost basis but the Company has determined that OTTI exists, it recognizes the credit-related portion of the decline in value of the security in earnings. There was no OTTI recognized in the first quarter of 2015 . During the second quarter of 2015, the Company began implementing a strategy to improve the Bank's liquidity by selling non-high-quality liquid assets and reinvesting the funds into high-quality liquid assets. At June 30, 2015 , 9 securities totaling a book value of $377 million in an unrealized loss position had not yet been sold. Because the Company could no longer assert that it does not have the intent to sell these securities, the Company determined that the impairment was other-than-temporary. As a result, these securities were written down to fair value, resulting in a $1.1 million OTTI charge. These securities were sold during the third quarter of 2015 for an additional loss of $1.0 million . The Company did not record any OTTI in earnings related to its investment securities in the third quarter of 2015 or in the three-month and nine-month periods ended September 30, 2014 . NOTE 4. INVESTMENT SECURITIES (continued) Management has concluded that the unrealized losses on its debt and equity securities for which it has not recognized OTTI (which was comprised of 277 individual securities at September 30, 2015 ) are temporary in nature since (1) they are not related to the underlying credit quality of the issuers, (2) the entire contractual principal and interest due on these securities is currently expected to be recoverable, (3) the Company does not intend to sell these investments at a loss and (4) it is more likely than not that the Company will not be required to sell the investments before recovery of the amortized cost basis, which may be at maturity. Accordingly, the Company has concluded that the impairment on these securities is not other-than-temporary. Gains (Losses) and Proceeds on Sales of Securities Proceeds from sales of investment securities and the realized gross gains and losses from those sales are as follows: Three-Month Period Nine-Month Period 2015 2014 2015 2014 (in thousands) Proceeds from the sales of available-for-sale securities $ 497,182 $ 21,138 $ 2,751,790 $ 311,019 Gross realized gains $ 533 $ 131 $ 23,592 $ 11,547 Gross realized losses (2,526 ) — (5,229 ) (67 ) OTTI — — (1,092 ) — Net realized (losses)/gains $ (1,993 ) $ 131 $ 17,271 $ 11,480 The Company uses the specific identification method to determine the cost of the securities sold and the gain or loss recognized. The net loss realized for the three-month period ended September 30, 2015 was primarily comprised of the sale of corporate debt securities with a book value of $63.7 million for a gain of $0.4 million , and the sale of ABS with a book value of $419.6 million for a loss of $1.4 million . The net gain for the nine-month period ended September 30, 2015 was primarily comprised of the sale of state and municipal securities with a book value of $421.5 million for a gain of $12.1 million , the sale of corporate debt securities with a book value of $517.6 million for a gain of $7.0 million , and the sale of ABS with a book value of $683.9 million for a loss of $0.2 million , offset by OTTI of $1.1 million . The net gain realized for the three-month period ended September 30, 2014 was primarily due to the sale of corporate debt securities with a book value of $88.4 million for a gain of $0.1 million . The net gain realized for the nine-month period ended September 30, 2014 was primarily comprised of the sale of state and municipal securities with a book value of $89.0 million for a gain of $5.2 million , the sale of corporate debt securities with a book value of $434.8 million for a gain of $4.7 million , and the sale of MBS with a book value of $21.6 million for a gain of $1.3 million . Trading Securities The Company did no t hold any trading securities at September 30, 2015 , compared to $833.9 million held at December 31, 2014 . Gains and losses on trading securities are recorded within Mortgage banking income, net, in the Company's Condensed Consolidated Statement of Operations as the Company utilized trading securities portfolio to economically hedge the MSR portfolio. The realized activity of trading gains and losses related to trading securities are as follows: Three-Month Period Nine-Month Period 2015 2014 2015 2014 (in thousands) Net gains recognized during the period on trading securities $ — $ 1,899 $ 6,391 $ 3,386 Less: Net gains recognized during the period on trading securities sold during the period — 2,047 6,391 3,782 Unrealized losses during the reporting period on trading securities still held at the reporting date $ — $ (148 ) $ — $ (396 ) NOTE 4. INVESTMENT SECURITIES (continued) As of September 30, 2015 , the Company had no trading securities pledged as collateral. As of September 30, 2014, the Company had trading securities with an estimated fair value of $33.0 million pledged as collateral to secure the Bank's customer overnight sweep product. Other Investments Other investments at September 30, 2015 were $999.2 million , compared to $817.0 million at December 31, 2014 . Other investments primarily include the Company's investment in the stock of the FHLB of Pittsburgh and the Federal Reserve Bank ("FRB") with aggregate carrying amounts of $975.6 million and $817.0 million as of September 30, 2015 and December 31, 2014 , respectively. The stocks do not have readily determinable fair values because their ownership is restricted and they lack a market. The stocks can be sold back only at their par value of $100 per share and only to FHLBs or to another member institution. Accordingly, these stocks are carried at cost. During the three-month and nine-month periods ended September 30, 2015 , the Company purchased $208.0 million and $447.9 million of FHLB stock at par, respectively, and redeemed $105.4 million and $344.6 million of FHLB stock at par, respectively. The Company also purchased $3.7 million of FRB stock at par during the nine-month period ended September 30, 2015 . The Company did no t purchase any FRB stock at par during the three-month period ended September 30, 2015 . There was no gain or loss associated with these sales. Other investments also include $23.6 million of Low Income Housing Tax Credit Investments as of September 30, 2015 . The Company evaluates these investments for impairment based on the ultimate recoverability of the carrying value, rather than by recognizing temporary declines in value.

LOANS AND ALLOWANCE FOR CREDIT

LOANS AND ALLOWANCE FOR CREDIT LOSSES (As Restated)	9 Months Ended
	Sep. 30, 2015
Loans and Leases Receivable Disclosure [Abstract]
LOANS AND ALLOWANCE FOR CREDIT LOSSES (As Restated)	=640 3,059,119 12.1 % 1,071,993 42.4 % N/A (1) 5,162,435 20.4 % 644,744 25.5 % Total $ 25,288,219 100.0 % $ 2,528,739 100.0 % (1) Consists primarily of loans for which credit scores are not considered in the ALLL model. (2) Credit scores updated quarterly. (3) RICs and Personal unsecured loans include $825.8 million and $1.9 billion , respectively of LHFS at September 30, 2015 that do not have an allowance. December 31, 2014 Credit Score Range (2) Retail installment contracts and auto loans (3) Percent Personal unsecured loans balance Percent (in thousands) <600 $ 11,669,878 52.0 % $ 491,984 18.2 % 600-639 4,046,452 18.0 % 446,995 16.6 % 640-679 4,046,452 18.0 % 1,163,203 43.1 % 680-719 — — % 64,610 2.4 % 720-759 — — % 72,235 2.7 % >=760 — — % 78,234 2.9 % N/A (1) 2,667,671 12.0 % 379,559 14.1 % Total $ 22,430,453 100.0 % $ 2,696,820 100.0 % (1) Consists primarily of loans for which credit scores are not considered in the ALLL model. (2) Credit scores updated quarterly. (3) RICs include $45.4 million of LHFS at December 31, 2014 that do not have an allowance. NOTE 5. LOANS AND ALLOWANCE FOR CREDIT LOSSES (As Restated) (continued) Consumer Lending Asset Quality Indicators-FICO and Combined Loan-to-Value ("CLTV") Residential mortgage and home equity financing receivables by CLTV range are summarized as follows: Residential Mortgages September 30, 2015 N/A LTV<=70% 70.01-80% 80.01-90% 90.01-100% 100.01-110% LTV>110% Grand Total (in thousands) N/A $ 511,932 $ 12,469 $ 1,911 $ — $ — $ — $ — $ 526,312 <600 133 235,909 74,340 32,482 17,798 10,463 9,814 380,939 600-639 1 163,673 47,512 24,478 16,017 5,629 8,704 266,014 640-679 237 259,330 84,767 35,774 29,088 10,259 13,600 433,055 680-719 21 487,624 183,363 65,314 45,454 11,277 27,042 820,095 720-759 344 711,855 322,421 76,584 52,347 12,440 22,610 1,198,601 >=760 87 2,109,059 725,490 120,411 61,042 22,409 25,414 3,063,912 Grand Total $ 512,755 $ 3,979,919 $ 1,439,804 $ 355,043 $ 221,746 $ 72,477 $ 107,184 $ 6,688,928 Home Equity Loans and Lines of Credit September 30, 2015 N/A LTV<=7" id="sjs-B4">NOTE 5. LOANS AND ALLOWANCE FOR CREDIT LOSSES (As Restated) Overall The Company's loans are reported at their outstanding principal balances net of any unearned income, cumulative charge-offs, unamortized deferred fees and costs and unamortized premiums or discounts. The Company maintains an ACL to provide for losses inherent in its portfolios. Certain loans are pledged as collateral for borrowings, securitizations, or special purpose entities ("SPEs"). These loans totaled $58.6 billion at September 30, 2015 and $51.7 billion at December 31, 2014 . Loans that the Company intends to sell are classified as loans held-for-sale ("LHFS"). The LHFS portfolio balance at September 30, 2015 was $3.0 billion , compared to $260.3 million at December 31, 2014 . LHFS that are residential mortgage portfolio are reported at fair value. All other LHFS are accounted for at the lower of cost or fair value. For a discussion on the valuation of LHFS at fair value, see Note 16 to the Condensed Consolidated Financial Statements. As of September 30, 2015 , the Company determined that it no longer intended to hold certain personal lending assets at SCUSA for investment. As a result, $1.9 billion of personal unsecured loans were transferred to held for sale during the third quarter. In connection with this reclassification to held for sale, the Company adjusted the credit loss allowance associated with SCUSA's personal loan portfolio to value the portfolio at the lower of cost or market, and the adjusted credit loss allowance was released through the provision for credit losses; reflected as a charge-off against the credit loss allowance. Future loan originations and purchases under SCUSA’s personal lending platform will also be classified as held for sale. During the third quarter of 2015, the Company repurchased a portfolio of performing multi-family loans from FNMA for $1.4 billion . Interest income on loans is accrued based on the contractual interest rate and the principal amount outstanding, except for those loans classified as non-accrual. At September 30, 2015 and December 31, 2014 , accrued interest receivable on the Company's loans was $521.9 million and $492.7 million , respectively. NOTE 5. LOANS AND ALLOWANCE FOR CREDIT LOSSES (As Restated) (continued) Loan and Lease Portfolio Composition The following table presents the composition of the gross loans held for investment by type of loan and by fixed and variable rates at the dates indicated: September 30, 2015 December 31, 2014 Amount Percent Amount Percent (in thousands) Commercial loans held for investment: Commercial real estate loans $ 8,495,182 10.8 % $ 8,739,233 11.5 % Commercial and industrial loans 19,363,022 24.6 % 17,092,828 22.5 % Multi-family loans 9,600,527 12.2 % 8,705,890 11.5 % Other commercial (2) 2,366,742 3.0 % 2,084,232 2.7 % Total commercial loans held for investment 39,825,473 50.6 % 36,622,183 48.2 % Consumer loans secured by real estate: Residential mortgages 6,408,164 8.2 % 6,773,575 8.9 % Home equity loans and lines of credit 6,159,536 7.8 % 6,211,298 8.2 % Total consumer loans secured by real estate 12,567,700 16.0 % 12,984,873 17.1 % Consumer loans not secured by real estate: Retail installment contracts and auto loans - originated 17,573,943 22.4 % 9,935,503 13.1 % Retail installment contracts and auto loans - purchased 6,888,523 8.8 % 12,449,526 16.4 % Personal unsecured loans 644,548 0.8 % 2,696,820 3.5 % Other consumer (3) 1,083,011 1.4 % 1,306,562 1.7 % Total consumer loans 38,757,725 49.4 % 39,373,284 51.8 % Total loans held for investment (1) $ 78,583,198 100.0 % $ 75,995,467 100.0 % Total loans held for investment: Fixed rate $ 46,704,335 59.4 % $ 45,109,343 59.4 % Variable rate 31,878,863 40.6 % 30,886,124 40.6 % Total loans held for investment (1) $ 78,583,198 100.0 % $ 75,995,467 100.0 % (1) Total loans held for investment includes deferred loan fees, net of deferred origination costs and unamortized purchase premiums, net of discounts as well as purchase accounting adjustments. These items resulted in a net decrease in loan balances of $269.9 million as of September 30, 2015 and a net decrease in loan balances of $1.5 billion as of December 31, 2014 , respectively. (2) Other commercial primarily includes commercial equipment vehicle funding ("CEVF") leveraged leases and loans. (3) Other consumer primarily includes recreational vehicles ("RV") and marine loans. Portfolio segments and classes GAAP requires that entities disclose information about the credit quality of their financing receivables at disaggregated levels, specifically defined as “portfolio segments” and “classes,” based on management’s systematic methodology for determining the ACL. For this, compared to the financial statement categorization of loans, the Company utilizes an alternate categorization to model and calculate the ACL and track the credit quality, delinquency and impairment status of the underlying loan populations. In disaggregating its financing receivables portfolio, the Company’s methodology begins with the commercial and consumer segments. NOTE 5. LOANS AND ALLOWANCE FOR CREDIT LOSSES (As Restated) (continued) The commercial segmentation reflects line of business distinctions. The three commercial real estate lines of business distinctions include “Corporate banking,” which includes commercial and industrial owner-occupied real estate, “Middle market commercial real estate,” which represents the portfolio of specialized lending for investment real estate, including financing for continuing care retirement communities and “Santander real estate capital”, which is the commercial real estate portfolio of the specialized lending group. "Commercial and industrial" loans includes non-real estate-related commercial and industrial loans. "Multi-family" represents loans for multi-family residential housing units. “Other commercial” primarily represents the CEVF business. The following table reconciles the Company's recorded investment classified by its major loan classifications to its commercial loan classifications utilized in its determination of the allowance for loan losses and other credit quality disclosures at September 30, 2015 and December 31, 2014 , respectively: Commercial Portfolio Segment (2) Major Loan Classifications (1) September 30, 2015 December 31, 2014 (in thousands) Commercial loans held for investment: Commercial real estate: Corporate Banking $ 2,967,780 $ 3,218,150 Middle Markets Real Estate 3,965,173 3,743,099 Santander Real Estate Capital 1,562,229 1,777,984 Total commercial real estate 8,495,182 8,739,233 Commercial and industrial loans (3) 19,363,022 17,092,828 Multi-family loans 9,600,527 8,705,890 Other commercial 2,366,742 2,084,232 Total commercial loans held for investment $ 39,825,473 $ 36,622,183 (1) These represent the Company's loan categories based on the SEC's Regulation S-X, Article 9. (2) These represent the Company's loan classes used to determine its allowance for loan and lease losses in accordance with ASC 310-10. (3) Excludes zero and $19.1 million of Commercial and Industrial LHFS at September 30, 2015 and December 31, 2014 , respectively. The Company's portfolio segments are substantially the same as its financial statement categorization of loans for the consumer loan populations. “Residential mortgages” includes mortgages on residential property including single family and 1-4 family units. "Home equity loans and lines of credit” include all organic home equity contracts and purchased home equity portfolios. "Retail installment contracts and auto loans" includes the Company's direct automobile loan portfolios, but excludes RV and marine retail installment contracts. "Personal unsecured loans" includes personal revolving loans and credit cards. “Other consumer” includes an acquired portfolio of marine and RV contracts as well as indirect auto loans. In accordance with the Company's accounting policy when establishing the collective ACL for originated loans, the Company's estimate of losses on recorded investment includes the estimate of the related net discount balance that is expected at the time of charge-off, while it considers the entire discount for loan portfolios purchased at a discount as available to absorb the credit losses when determining the ACL specific to these portfolios. This accounting policy is not applicable for the purchased loan portfolios acquired with evidence of credit deterioration, on which we elected to apply the FVO. NOTE 5. LOANS AND ALLOWANCE FOR CREDIT LOSSES (As Restated) (continued) Consumer Portfolio Segment (2) Major Loan Classifications (1) September 30, 2015 December 31, 2014 (in thousands) Consumer loans secured by real estate: Residential mortgages (3) $ 6,408,164 $ 6,773,575 Home equity loans and lines of credit 6,159,536 6,211,298 Total consumer loans secured by real estate 12,567,700 12,984,873 Consumer loans not secured by real estate: Retail installment contracts and auto loans - originated (4) 17,573,943 9,935,503 Retail installment contracts and auto loans - purchased 6,888,523 12,449,526 Personal unsecured loans (5) 644,548 2,696,820 Other consumer 1,083,011 1,306,562 Total consumer loans held for investment $ 38,757,725 $ 39,373,284 (1) These represent the Company's loan categories based on the SEC's Regulation S-X, Article 9. (2) These represent the Company's loan classes used to determine its allowance for loan and lease losses in accordance with ASC 310-10. (3) Home mortgages exclude $280.8 million and $195.7 million of LHFS at September 30, 2015 and December 31, 2014 , respectively. (4) Retail installment contracts and auto loans exclude $825.8 million and $45.4 million of LHFS at September 30, 2015 and December 31, 2014 , respectively. (5) Personal unsecured loans exclude $1.9 billion of LHFS at September 30, 2015 . There were no personal unsecured loans HFS at December 31, 2014 . The RICs and auto loan portfolio is comprised of: (1) RICs originated by SC prior to the Change in Control, (2) RICs originated by SC after the Change in Control, and (3) auto loans originated by SBNA. The composition of the portfolio segment is as follows: September 30, 2015 December 31, 2014 (in thousands) RICs - Purchased: UPB (1) $ 7,577,731 $ 13,366,188 UPB - FVO (2) 195,909 716,923 Total UPB 7,773,640 14,083,111 Purchase Marks (3) (885,117 ) (1,633,585 ) Total RICs - Purchased 6,888,523 12,449,526 RICs - Originated: UPB (1) 18,110,589 10,273,931 Net discount (555,952 ) (367,369 ) Total RICs - Originated 17,554,637 9,906,562 SBNA auto loans 19,306 28,941 Total RICs originated post-change in control 17,573,943 9,935,503 Total RICs and auto loans $ 24,462,466 $ 22,385,029 (1) UPB does not include amounts related to the loan receivables - unsecured and loan receivables from dealers due to the short-term and revolving nature of these receivables. (2) The Company elected to account for these loans, which were acquired with evidence of credit deterioration, under the FVO. (3) Includes purchase marks of $42.3 million and $130.2 million as of September 30, 2015 and December 31, 2014, respectively, related to purchased loan portfolios on which we elected to apply the FVO. NOTE 5. LOANS AND ALLOWANCE FOR CREDIT LOSSES (As Restated) (continued) ACL Rollforward by Portfolio Segment The activity in the ACL by portfolio segment for the three-month and nine-month periods ended September 30, 2015 and 2014 was as follows: Three-Month Period Ended September 30, 2015 Commercial Consumer Unallocated Total (in thousands) Allowance for loan and lease losses, beginning of period $ 402,695 $ 2,360,366 $ 71,592 $ 2,834,653 Provision for/ (Recovery of) loan losses 26,337 937,086 (26,258 ) 937,165 Charge-offs (45,467 ) (1,480,645 ) — (1,526,112 ) Recoveries 25,091 496,347 — 521,438 Charge-offs, net of recoveries (20,376 ) (984,298 ) — (1,004,674 ) Allowance for loan and lease losses, end of period $ 408,656 $ 2,313,154 $ 45,334 $ 2,767,144 Reserve for unfunded lending commitments, beginning of period $ 137,641 $ — $ — $ 137,641 Provision for unfunded lending commitments — — — — Loss on unfunded lending commitments — — — — Reserve for unfunded lending commitments, end of period 137,641 — — 137,641 Total allowance for credit losses, end of period $ 546,297 $ 2,313,154 $ 45,334 $ 2,904,785 Nine-Month Period Ended September 30, 2015 Commercial Consumer Unallocated Total (in thousands) Allowance for loan losses, beginning of period $ 401,553 $ 1,267,025 $ 33,024 $ 1,701,602 Provision for/ (Recovery of) loan losses 64,491 2,874,254 12,310 2,951,055 Other (1) — (27,117 ) — (27,117 ) Charge-offs (96,652 ) (3,302,922 ) — (3,399,574 ) Recoveries 39,264 1,501,914 — 1,541,178 Charge-offs, net of recoveries (57,388 ) (1,801,008 ) — (1,858,396 ) Allowance for loan and lease losses, end of period $ 408,656 $ 2,313,154 $ 45,334 $ 2,767,144 Reserve for unfunded lending commitments, beginning of period $ 132,641 $ — $ — $ 132,641 Provision for unfunded lending commitments 5,000 — — 5,000 Loss on unfunded lending commitments — — — — Reserve for unfunded lending commitments, end of period 137,641 — — 137,641 Total allowance for credit losses, end of period $ 546,297 $ 2,313,154 $ 45,334 $ 2,904,785 Ending balance, individually evaluated for impairment (2) $ 57,517 $ 745,671 $ — $ 803,188 Ending balance, collectively evaluated for impairment 351,139 1,567,483 45,334 1,963,956 Financing receivables: Ending balance $ 39,825,473 $ 41,748,433 $ — $ 81,573,906 Ending balance, evaluated under the fair value option or lower of cost or fair value — 3,364,866 — 3,364,866 Ending balance, individually evaluated for impairment (2) 367,865 3,771,421 — 4,139,286 Ending balance, collectively evaluated for impairment 39,457,608 34,612,146 — 74,069,754 (1) The "Other" amount represents the impact on the allowance for loan and lease losses in connection with SCUSA classifying approximately $1.0 billion of retail installment contracts ("RICs") as held-for-sale during the first quarter of 2015. (2) Consumer loans individually evaluated for impairment consists of loans in TDR status NOTE 5. LOANS AND ALLOWANCE FOR CREDIT LOSSES (As Restated) (continued) Three-Month Period Ended September 30, 2014 Commercial Consumer Unallocated Total (in thousands) Allowance for loan and lease losses, beginning of period $ 369,893 $ 888,761 $ 39,001 $ 1,297,655 Provision for / (Recovery of) loan losses 25,317 751,850 (10,504 ) 766,663 Other (1) — (61,220 ) — (61,220 ) Charge-offs (28,686 ) (973,284 ) — (1,001,970 ) Recoveries 8,844 408,754 — 417,598 Charge-offs, net of recoveries (19,842 ) (564,530 ) — (584,372 ) Allowance for loan and lease losses, end of period $ 375,368 $ 1,014,861 $ 28,497 $ 1,418,726 Reserve for unfunded lending commitments, beginning of period $ 170,274 $ — $ — $ 170,274 Provision for unfunded lending commitments (20,000 ) — — (20,000 ) Loss on unfunded lending commitments (633 ) — — (633 ) Reserve for unfunded lending commitments, end of period 149,641 — — 149,641 Total allowance for credit losses, end of period $ 525,009 $ 1,014,861 $ 28,497 $ 1,568,367 Nine-Month Period Ended September 30, 2014 Commercial Consumer Unallocated Total (in thousands) Allowance for loan losses, beginning of period $ 443,074 $ 363,647 $ 27,616 $ 834,337 Provision for / (Recovery of) loan losses (5,095 ) 1,703,103 881 1,698,889 Other (1) — (61,220 ) — (61,220 ) Charge-offs (81,163 ) (1,729,911 ) — (1,811,074 ) Recoveries 18,552 739,242 — 757,794 Charge-offs, net of recoveries (62,611 ) (990,669 ) — (1,053,280 ) Allowance for loan losses, end of period $ 375,368 $ 1,014,861 $ 28,497 $ 1,418,726 Reserve for unfunded lending commitments, beginning of period $ 220,000 $ — $ — $ 220,000 Provision for unfunded lending commitments (65,000 ) — — (65,000 ) Loss on unfunded lending commitments (5,359 ) — — (5,359 ) Reserve for unfunded lending commitments, end of period 149,641 — — 149,641 Total allowance for credit losses, end of period $ 525,009 $ 1,014,861 $ 28,497 $ 1,568,367 Ending balance, individually evaluated for impairment (2) $ 73,074 $ 33,513 $ — $ 106,587 Ending balance, collectively evaluated for impairment 302,294 981,348 28,497 1,312,139 Financing receivables: Ending balance $ 35,683,463 $ 39,093,619 $ — $ 74,777,082 Ending balance, evaluated under the fair value option or lower of cost or fair value (1) 19,167 1,284,403 — 1,303,570 Ending balance, individually evaluated for impairment (2) 503,098 1,075,907 — 1,579,005 Ending balance, collectively evaluated for impairment 35,161,198 36,733,309 — 71,894,507 (1) The "Other" amount represents the impact on the allowance for loan and lease losses in connection with the sale of approximately $484 million of troubled debt restructurings ("TDRs") and non-performing loans ("NPLs") classified as held-for-sale during the quarter ended September 30, 2014 . NOTE 5. LOANS AND ALLOWANCE FOR CREDIT LOSSES (As Restated) (continued) The following table presents the activity in the Allowance for loan losses for the Retail Installment Contracts acquired ("Purchased") in the Change in Control and those originated by SC subsequent to the Change in Control. Three Month Period Ended September 30, 2015 Nine Month Period Ended September 30, 2015 Purchased Originated Total Purchased Originated Total (in thousands) (in thousands) Allowance for loan and lease losses, beginning of period 542,709 1,219,134 1,761,843 963 709,024 709,987 Provision for / (Release of) loan and lease losses 129,109 686,563 815,672 958,738 1,520,920 2,479,658 Other — — — (27,117 ) — (27,117 ) Charge-offs (328,624 ) (612,318 ) (940,942 ) (1,216,036 ) (1,268,524 ) (2,484,560 ) Recoveries 218,962 251,748 470,710 845,608 583,707 1,429,315 Charge-offs, net of recoveries (109,662 ) (360,570 ) (470,232 ) (370,428 ) (684,817 ) (1,055,245 ) Allowance for loan and lease losses, end of period 562,156 1,545,127 2,107,283 562,156 1,545,127 2,107,283 Three Month Period Ended September 30, 2014 Nine Month Period Ended September 30, 2014 Purchased Originated Total Purchased Originated Total (in thousands) (in thousands) Allowance for loan and lease losses, beginning of period $ — $ 394,736 $ 394,736 $ — $ — $ — Provision for / (Release of) loan and lease losses 240,616 286,784 527,400 540,855 697,158 1,238,013 Other (9,887 ) — (9,887 ) (9,887 ) — (9,887 ) Charge-offs (557,995 ) (168,008 ) (726,003 ) (1,149,494 ) (189,589 ) (1,339,083 ) Recoveries 327,267 45,716 372,983 618,527 51,659 670,186 Charge-offs, net of recoveries (230,728 ) (122,292 ) (353,020 ) (530,967 ) (137,930 ) (668,897 ) Allowance for loan and lease losses, end of period $ 1 $ 559,228 $ 559,229 $ 1 $ 559,228 $ 559,229 NOTE 5. LOANS AND ALLOWANCE FOR CREDIT LOSSES (continued) Non-accrual loans by Class of Financing Receivable The recorded investment in non-accrual loans disaggregated by class of financing receivables is summarized as follows: September 30, 2015 December 31, 2014 (in thousands) Non-accrual loans: Commercial: Commercial real estate: Corporate banking $ 60,450 $ 90,579 Middle market commercial real estate 38,605 71,398 Santander real estate capital 3,505 5,803 Commercial and industrial 65,901 54,567 Multi-family 7,319 9,639 Other commercial 4,365 4,136 Total commercial loans 180,145 236,122 Consumer: Residential mortgages 184,828 231,316 Home equity loans and lines of credit 126,628 142,026 Retail installment contracts and auto loans - originated 538,929 227,132 Retail installment contracts and auto loans - purchased 412,175 755,590 Personal unsecured loans 12,683 14,007 Other consumer 31,242 22,095 Total consumer loans 1,306,485 1,392,166 Total non-accrual loans 1,486,630 1,628,288 Other real estate owned ("OREO") 40,692 65,051 Repossessed vehicles 154,057 126,309 Foreclosed and other repossessed assets 377 11,375 Total OREO and other repossessed assets 195,126 202,735 Total non-performing assets $ 1,681,756 $ 1,831,023 NOTE 5. LOANS AND ALLOWANCE FOR CREDIT LOSSES (As Restated) (continued) Age Analysis of Past Due Loans The age of recorded investments in past due loans and accruing loans greater than 90 days past due disaggregated by class of financing receivables is summarized as follows: As of September 30, 2015 30-89 Greater Total Current Total (1) Recorded Investment (in thousands) Commercial: Commercial real estate: Corporate banking $ 23,789 $ 22,015 $ 45,804 $ 2,921,976 $ 2,967,780 $ — Middle market commercial real estate 3,964 21,190 25,154 3,940,019 3,965,173 — Santander real estate capital 659 — 659 1,561,570 1,562,229 — Commercial and industrial 28,408 38,771 67,179 19,295,843 19,363,022 — Multi-family 21,830 635 22,465 9,578,062 9,600,527 — Other commercial 7,656 3,496 11,152 2,355,590 2,366,742 — Consumer: Residential mortgages 144,232 155,947 300,179 6,388,749 6,688,928 — Home equity loans and lines of credit 31,268 80,107 111,375 6,048,161 6,159,536 — Retail installment contracts and auto loans - originated 1,704,700 168,183 1,872,883 16,526,813 18,399,696 — Retail installment contracts and auto loans - purchased 1,264,913 111,737 1,376,650 5,511,873 6,888,523 — Personal unsecured loans 92,965 86,739 179,704 2,349,035 2,528,739 77,528 Other consumer 40,476 40,102 80,578 1,002,433 1,083,011 — Total $ 3,364,860 $ 728,922 $ 4,093,782 $ 77,480,124 $ 81,573,906 $ 77,528 (1) Financing receivables include LHFS. NOTE 5. LOANS AND ALLOWANCE FOR CREDIT LOSSES (As Restated) (continued) As of December 31, 2014 30-89 Greater Total Current Total (1) Recorded (in thousands) Commercial: Commercial real estate: Corporate banking $ 18,363 $ 37,708 $ 56,071 $ 3,162,079 $ 3,218,150 $ — Middle market commercial real estate 3,179 33,604 36,783 3,706,316 3,743,099 — Santander real estate capital 4,329 2,115 6,444 1,771,540 1,777,984 — Commercial and industrial 26,778 23,434 50,212 17,061,710 17,111,922 — Multi-family 13,810 5,512 19,322 8,686,568 8,705,890 — Other commercial 5,054 1,245 6,299 2,077,933 2,084,232 — Consumer: Residential mortgages 165,270 200,818 366,088 6,603,221 6,969,309 — Home equity loans and lines of credit 36,074 86,749 122,823 6,088,475 6,211,298 — Retail installment contracts and auto loans - originated 811,912 65,703 877,615 9,103,311 9,980,926 — Retail installment contracts and auto loans - purchased 2,317,941 202,889 2,520,830 9,928,697 12,449,527 — Personal unsecured loans 92,905 111,917 204,822 2,491,998 2,696,820 93,152 Other consumer 56,708 31,745 88,453 1,218,109 1,306,562 — Total $ 3,552,323 $ 803,439 $ 4,355,762 $ 71,899,957 $ 76,255,719 $ 93,152 (1) Financing receivables include LHFS. NOTE 5. LOANS AND ALLOWANCE FOR CREDIT LOSSES (As Restated) (continued) Impaired Loans by Class of Financing Receivable Impaired loans are generally defined as all TDRs plus commercial non-accrual loans in excess of $1.0 million . Impaired loans disaggregated by class of financing receivables are summarized as follows: September 30, 2015 Recorded Investment (1) Unpaid Related Average (in thousands) With no related allowance recorded: Commercial: Commercial real estate: Corporate banking $ 40,866 $ 43,717 $ — $ 39,301 Middle market commercial real estate 79,320 124,268 — 103,556 Santander real estate capital 2,860 2,860 — 2,921 Commercial and industrial 2,721 4,144 — 5,323 Multi-family 4,834 5,864 — 13,663 Other commercial 2,604 2,622 — 1,346 Consumer: Residential mortgages 20,040 20,040 — 21,724 Home equity loans and lines of credit 22,999 22,999 — 25,115 Retail installment contracts and auto loans - originated — — — — Retail installment contracts and auto loans - purchased 92,073 115,026 — 939,599 Personal unsecured loans (2) 14,635 14,635 — 7,614 Other consumer 13,558 16,657 — 9,579 With an allowance recorded: Commercial: Commercial real estate: Corporate banking 33,744 42,396 10,664 46,847 Middle market commercial real estate 36,936 42,635 10,656 48,517 Santander real estate capital — — — 1,939 Commercial and industrial 80,420 89,708 35,285 72,302 Multi-family 5,762 5,767 463 5,871 Other commercial 2,429 2,527 449 2,181 Consumer: Residential mortgages 139,279 164,278 28,812 135,046 Home equity loans and lines of credit 62,328 73,254 4,832 61,230 Retail installment contracts and auto loans – Originated 916,385 941,146 293,459 486,449 Retail installment contracts and auto loans - purchased 2,471,369 2,793,045 414,352 1,235,685 Personal unsecured loans 1,660 1,950 496 9,068 Other consumer 15,877 20,639 3,720 16,086 Total: Commercial $ 292,496 $ 366,508 $ 57,517 $ 343,767 Consumer 3,770,203 4,183,669 745,671 2,947,195 Total $ 4,062,699 $ 4,550,177 $ 803,188 $ 3,290,962 (1) Recorded investment includes deferred loan fees, net of deferred origination costs and unamortized purchase premiums, net of discounts as well as purchase accounting adjustments. (2) Includes LHFS. NOTE 5. LOANS AND ALLOWANCE FOR CREDIT LOSSES (As Restated) (continued) The Company recognized interest income, not including the impact of purchase accounting adjustments, of $187.9 million for the nine-month period ended September 30, 2015 on approximately $3.4 billion of TDRs that were in performing status as of September 30, 2015 . December 31, 2014 Recorded Investment (1) Unpaid Related Average (in thousands) With no related allowance recorded: Commercial: Commercial real estate: Corporate banking $ 37,735 $ 40,453 $ — $ 40,610 Middle market commercial real estate 127,792 172,766 — 114,465 Santander real estate capital 2,982 2,982 — 1,867 Commercial and industrial 7,925 17,732 — 10,529 Multi-family 22,492 22,492 — 24,762 Other commercial 88 88 — 44 Consumer: Residential mortgages 23,408 23,408 — 57,776 Home equity loans and lines of credit 27,230 27,230 — 29,152 Retail installment contracts and auto loans - originated — — — — Retail installment contracts and auto loans - purchased 1,787,124 2,040,785 — 893,563 Personal unsecured loans 592 592 — 296 Other consumer 5,600 5,600 — 6,973 With an allowance recorded: Commercial: Corporate banking 59,950 66,328 25,322 56,856 Middle market commercial real estate 60,098 66,024 17,004 89,472 Santander real estate capital 3,878 6,356 364 6,630 Commercial and industrial 64,183 72,488 35,848 82,204 Multi-family 5,979 7,076 1,475 8,699 Other commercial 1,932 1,995 688 1,055 Consumer: Residential mortgages 130,813 156,669 23,628 339,071 Home equity loans and lines of credit 60,132 69,374 5,002 57,516 Retail installment contracts and auto loans - originated 56,513 58,229 16,997 28,258 Retail installment contracts and auto loans - purchased — — — — Personal unsecured loans 16,476 16,815 6,508 9,506 Other consumer 16,295 22,812 3,264 16,889 Total: Commercial $ 395,034 $ 476,780 $ 80,701 $ 437,193 Consumer 2,124,183 2,421,514 55,399 1,439,000 Total $ 2,519,217 $ 2,898,294 $ 136,100 $ 1,876,193 (1) Recorded investment includes deferred loan fees, net of deferred origination costs and unamortized purchase premiums, net of discounts as well as purchase accounting adjustments. The Company recognized interest income of $115.5 million for the year ended December 31, 2014 on approximately $2.0 billion of TDRs that were returned to performing status as of December 31, 2014 . NOTE 5. LOANS AND ALLOWANCE FOR CREDIT LOSSES (As Restated) (continued) Commercial Lending Asset Quality Indicators Commercial credit quality disaggregated by class of financing receivables is summarized according to standard regulatory classifications as follows: PASS. Asset is well-protected by the current net worth and paying capacity of the obligor or guarantors, if any, or by the fair value less costs to acquire and sell any underlying collateral in a timely manner. SPECIAL MENTION. Asset has potential weaknesses that deserve management’s close attention, which, if left uncorrected, may result in deterioration of the repayment prospects for an asset at some future date. Special Mention assets are not adversely classified. SUBSTANDARD. Asset is inadequately protected by the current net worth and paying capacity of the obligor or by the collateral pledged, if any. A well-defined weakness or weaknesses exist that jeopardize the liquidation of the debt. The loans are characterized by the distinct possibility that the Bank will sustain some loss if deficiencies are not corrected. DOUBTFUL. Exhibits the inherent weaknesses of a substandard credit. Additional characteristics exist that make collection or liquidation in full highly questionable and improbable, on the basis of currently known facts, conditions and values. Possibility of loss is extremely high, but because of certain important and reasonable specific pending factors which may work to the advantage and strengthening of the credit, an estimated loss cannot yet be determined. LOSS. Credit is considered uncollectible and of such little value that it does not warrant consideration as an active asset. There may be some recovery or salvage value, but there is doubt as to whether, how much or when the recovery would occur. Commercial loan credit quality indicators by class of financing receivables are summarized as follows: Commercial Real Estate September 30, 2015 Corporate Middle Santander Commercial and industrial Multi-family Remaining Total (1) (in thousands) Regulatory Rating: Pass $ 2,623,982 $ 3,765,920 $ 1,392,754 $ 18,529,081 $ 9,333,083 $ 2,320,236 $ 37,965,056 Special Mention 118,536 48,842 121,441 374,448 195,710 29,950 888,927 Substandard 215,912 127,213 47,375 429,623 71,301 16,251 907,675 Doubtful 9,350 23,198 659 29,870 433 305 63,815 Total commercial loans $ 2,967,780 $ 3,965,173 $ 1,562,229 $ 19,363,022 $ 9,600,527 $ 2,366,742 $ 39,825,473 (1) Financing receivables include LHFS. Commercial Real Estate December 31, 2014 Corporate Middle Santander Commercial and industrial Multi-family Remaining Total (1) (in thousands) Regulatory Rating: Pass $ 2,910,957 $ 3,472,448 $ 1,564,983 $ 16,495,836 $ 8,533,427 $ 2,064,947 $ 35,042,598 Special Mention 83,122 61,166 133,950 237,331 131,677 8,475 655,721 Substandard 192,911 174,882 76,232 358,782 40,355 10,311 853,473 Doubtful 31,160 34,603 2,819 19,973 431 499 89,485 Total commercial loans $ 3,218,150 $ 3,743,099 $ 1,777,984 $ 17,111,922 $ 8,705,890 $ 2,084,232 $ 36,641,277 (1) Financing receivables include LHFS. NOTE 5. LOANS AND ALLOWANCE FOR CREDIT LOSSES (As Restated) (continued) Consumer Lending Asset Quality Indicators-Credit Score Consumer financing receivables for which credit score is a core component of the allowance model are summarized by credit score as follows: September 30, 2015 Credit Score Range (2) Retail installment contracts and auto loans (3) Percent Personal unsecured loans balance (3) Percent (in thousands) <600 $ 12,961,005 51.3 % $ 405,059 16.0 % 600-639 4,105,660 16.2 % 406,943 16.1 % >=640 3,059,119 12.1 % 1,071,993 42.4 % N/A (1) 5,162,435 20.4 % 644,744 25.5 % Total $ 25,288,219 100.0 % $ 2,528,739 100.0 % (1) Consists primarily of loans for which credit scores are not considered in the ALLL model. (2) Credit scores updated quarterly. (3) RICs and Personal unsecured loans include $825.8 million and $1.9 billion , respectively of LHFS at September 30, 2015 that do not have an allowance. December 31, 2014 Credit Score Range (2) Retail installment contracts and auto loans (3) Percent Personal unsecured loans balance Percent (in thousands) <600 $ 11,669,878 52.0 % $ 491,984 18.2 % 600-639 4,046,452 18.0 % 446,995 16.6 % 640-679 4,046,452 18.0 % 1,163,203 43.1 % 680-719 — — % 64,610 2.4 % 720-759 — — % 72,235 2.7 % >=760 — — % 78,234 2.9 % N/A (1) 2,667,671 12.0 % 379,559 14.1 % Total $ 22,430,453 100.0 % $ 2,696,820 100.0 % (1) Consists primarily of loans for which credit scores are not considered in the ALLL model. (2) Credit scores updated quarterly. (3) RICs include $45.4 million of LHFS at December 31, 2014 that do not have an allowance. NOTE 5. LOANS AND ALLOWANCE FOR CREDIT LOSSES (As Restated) (continued) Consumer Lending Asset Quality Indicators-FICO and Combined Loan-to-Value ("CLTV") Residential mortgage and home equity financing receivables by CLTV range are summarized as follows: Residential Mortgages September 30, 2015 N/A LTV<=70% 70.01-80% 80.01-90% 90.01-100% 100.01-110% LTV>110% Grand Total (in thousands) N/A $ 511,932 $ 12,469 $ 1,911 $ — $ — $ — $ — $ 526,312 <600 133 235,909 74,340 32,482 17,798 10,463 9,814 380,939 600-639 1 163,673 47,512 24,478 16,017 5,629 8,704 266,014 640-679 237 259,330 84,767 35,774 29,088 10,259 13,600 433,055 680-719 21 487,624 183,363 65,314 45,454 11,277 27,042 820,095 720-759 344 711,855 322,421 76,584 52,347 12,440 22,610 1,198,601 >=760 87 2,109,059 725,490 120,411 61,042 22,409 25,414 3,063,912 Grand Total $ 512,755 $ 3,979,919 $ 1,439,804 $ 355,043 $ 221,746 $ 72,477 $ 107,184 $ 6,688,928 Home Equity Loans and Lines of Credit September 30, 2015 N/A LTV<=7

LEASED VEHICLES, NET (As Restat

LEASED VEHICLES, NET (As Restated)	9 Months Ended
	Sep. 30, 2015
Leases [Abstract]
LEASED VEHICLES, NET (As Restated)	NOTE 6. LEASED VEHICLES, NET (As Restated) The Company has operating leases that are included in the Company's Condensed Consolidated Balance Sheets as Leased vehicles, net. The leased vehicle portfolio consists primarily of leases originated under a ten -year private label financing agreement signed by SCUSA with the Chrysler Group LLC (the "Chrysler Group") to be a preferred lender (the "Chrysler Agreement"). Leased vehicles, net consisted of the following as of September 30, 2015 and December 31, 2014 : September 30, 2015 December 31, 2014 (in thousands) Leased vehicles $ 10,645,278 $ 8,255,912 Origination fees and other costs 30,740 20,628 Manufacturer subvention payments (1,046,555 ) (834,669 ) 9,629,463 7,441,871 Less: accumulated depreciation (1,557,268 ) (817,901 ) Total Leased Vehicles, net $ 8,072,195 $ 6,623,970 NOTE 6. LEASED VEHICLES, NET (As Restated) (continued) For the nine-month period ended September 30, 2015 , the Company, executed bulk sales of leases originated under the Chrysler Capital program ("Chrysler Capital"), the trade name used in providing services under the ten -year private label financing agreement SCUSA signed with the Chrysler Group, with depreciated net capitalized costs of $1.3 billion , respectively, and a net book value of $1.2 billion , to a third party. There were no bulk sales of leases during the three-month period ended September 30, 2015 . The bulk sales agreements included certain provisions under which SCUSA agreed to share in residual losses for lease terminations with losses over a specific percentage threshold. SCUSA retained servicing on the leases sold. Due to the accelerated depreciation permitted for tax purposes, these sales generated large taxable gains that SCUSA has deferred through a qualified like-kind exchange program. In order to qualify for this deferral, the proceeds from the sales (along with the proceeds from recent lease terminations for which SCUSA also intends to defer the taxable gain) are held in a qualified exchange account, which is classified as restricted cash, until reinvested in new lease originations. Any taxable gains that do not qualify for deferral will be recognized upon expiration of the reinvestment period. The following summarizes the future minimum rental payments due to the Company as lessor under operating leases as of September 30, 2015 (in thousands): As Restated Remainder of 2015 $ 363,333 2016 1,319,342 2017 800,873 2018 183,908 2019 840 Thereafter — Total $ 2,668,296

VARIABLE INTEREST ENTITIES (As

VARIABLE INTEREST ENTITIES (As Restated)	9 Months Ended
	Sep. 30, 2015
Variable Interest Entity and Securitizations [Abstract]
VARIABLE INTEREST ENTITIES (As Restated)	NOTE 7. VARIABLE INTEREST ENTITIES (As Restated) The Company transfers retail installment contracts and leases into newly-formed Trusts that then issue one or more classes of notes payable backed by collateral. The Company’s continuing involvement with the Trusts is in the form of servicing assets held by the Trusts and, generally, through holding residual interests in the Trusts. These transactions are structured without recourse. The Trusts are considered VIEs under GAAP and, when the Company holds the residual interest, are consolidated because the Company has: (a) power over the significant activities of the entity as servicer of its financial assets and (b) residual interest and, in some cases of debt securities held by the Company, an obligation to absorb losses or the right to receive benefits from the VIE which are potentially significant to the VIE. When the Company does not retain any debt or equity interests in its securitizations or subsequently sells such interests it records these transactions as sales of the associated retail installment contracts. Revolving credit facilities generally also utilize Trusts that are considered VIEs. The collateral, borrowings under credit facilities and securitization notes payable of the Company's consolidated VIEs remain on the Company's Condensed Consolidated Balance Sheets. The Company recognizes finance charges and fee income on the retail installment contracts and leased vehicles and interest expense on the debt, and records a provision for loan losses to cover probable inherent losses on the contracts. All of the Trusts are separate legal entities and the collateral and other assets held by these subsidiaries are owned by them and not available to other creditors. NOTE 7. VARIABLE INTEREST ENTITIES (As Restated) (continued) SCUSA also uses a titling trust to originate and hold its leased vehicles and the associated leases, in order to facilitate the pledging of leases to financing facilities or the sale of leases to other parties without incurring the costs and administrative burden of retitling the lease vehicles. This titling trust is considered a VIE. On-balance sheet variable interest entities The following table summarizes the assets and liabilities related to the above mentioned VIEs that are included in the Company's Condensed Consolidated Financial Statements as of the date indicated: September 30, 2015 December 31, 2014 (in thousands) Assets Restricted cash $ 1,756,312 $ 1,626,257 Loans (1) 23,354,692 20,557,168 Leased vehicles, net 6,062,106 4,848,593 Various other assets 587,590 555,108 Total Assets $ 31,760,700 $ 27,587,126 Liabilities Notes payable $ 30,461,521 $ 27,892,669 Various other liabilities 83,815 55,795 Total Liabilities 30,545,336 27,948,464 (1) Includes $1.6 billion of RICs held for sale at September 30, 2015. The Company retains servicing responsibility for receivables transferred to the Trusts and receives a monthly servicing fee on the outstanding principal balance. Supplemental fees, such as late charges, for servicing the receivables are reflected in miscellaneous income. As of September 30, 2015 and December 31, 2014 , the Company was servicing $26.9 billion and $ 23.2 billion , respectively, of retail installment contracts that have been transferred to consolidated Trusts. The remainder of the Company’s retail installment contracts remains unpledged. Below is a summary of the cash flows received from the Trusts for the period indicated: Three-Month Period Nine-Month Period Period from January 28, 2014 to September 30, 2015 2014 2015 2014 (in thousands) Receivables securitized $ 4,761,341 $ 3,166,785 $ 14,828,478 $ 10,499,489 Net proceeds from new securitizations 3,840,369 2,592,845 11,816,224 8,814,810 Cash received for servicing fees 182,960 164,325 518,563 417,838 Cash received upon release from reserved and restricted cash accounts — — — — Net distributions from Trusts 486,377 468,207 1,558,772 1,315,164 Total cash received from securitization trusts $ 4,509,706 $ 3,225,377 $ 13,893,559 $ 10,547,812 NOTE 7. VARIABLE INTEREST ENTITIES (As Restated) (continued) Off-balance sheet variable interest entities The Company has completed sales to VIEs that met sale accounting treatment in accordance with the applicable guidance. Due to the nature, purpose, and activity of these transactions, the Company determined for consolidation purposes that it either does not hold potentially significant variable interests or is not the primary beneficiary as a result of the Company's limited further involvement with the financial assets. For such transactions, the transferred financial assets are removed from the Company's Condensed Consolidated Balance Sheets. In certain situations, the Company remains the servicer of the financial assets and receives servicing fees that represent adequate compensation. The Company also recognizes a gain or loss in the amount of the difference between the cash proceeds and carrying value of the assets sold. During the three-month and nine-month periods ended September 30, 2015 , the Company sold zero and $ 768.6 million of gross RICs in an off-balance sheet securitization. For the three-month period ended September 30, 2014 , and the period from January 28, 2014 to September 30, 2014 , the company sold $1.0 billion and $1.8 billion of gross RICs in off-balance sheet securitizations, respectively, for a gain of approximately $39.1 million and $71.6 million , respectively. As of September 30, 2015 and December 31, 2014 , the Company was servicing $ 2.2 billion and $2.2 billion , respectively, of gross RICs that have been sold in the off-balance sheet Chrysler Capital securitizations. As of September 30, 2014 , the Company was servicing $2.4 billion of gross RICs that have been sold in these off-balance sheet Chrysler Capital securitizations. Other than repurchases of sold assets due to standard representations and warranties, the Company has no exposure to loss as a result of its involvement with these VIEs. A summary of the cash flows received from the off-balance Trusts for the periods indicated is as follows: Three-Month Period Nine-Month Period Period from January 28, 2014 to September 30, 2015 2014 2015 2014 (in thousands) Receivables securitized $ — $ 1,028,278 $ 768,561 $ 1,802,461 Net proceeds from new securitizations $ — $ 1,078,202 $ 785,983 $ 1,894,052 Cash received for servicing fees 5,955 3,925 17,578 10,897 Total cash received from securitization trusts $ 5,955 $ 1,082,127 $ 803,561 $ 1,904,949 During the three months ended September 30, 2015 , the Company settled a transaction to sell its residual interests in certain Trusts and certain retained bonds in those Trusts to an unrelated third party. The Company received cash proceeds of $661.7 million for the three-month period ended September 30, 2015 related to the sale of these residual interests and retained bonds. The Company retained an investment in the notes issued by one of these SDART trusts with a carrying value of $5.6 million , which also approximated fair value on the date of settlement. Each of these Trusts was previously determined to be a VIE. Prior to the sale of these residual interests, the associated Trusts were consolidated by the Company because the Company held a variable interest in each VIE and had determined that it was the primary beneficiary of the VIE. Although the Company will continue to service the loans in the associated Trusts and, therefore, will have the power to direct the activities that most significantly impact the economic performance of the Trusts, the Company concluded that it was no longer the primary beneficiary of the Trusts upon the sale of its residual interests. As a result, the Company deconsolidated the assets and liabilities of the corresponding Trusts upon their sale. Upon settlement of these transactions in the third quarter of 2015, the Company de-recognized $1.9 billion in assets and $1.2 billion in notes payable and other liabilities of the trust. During the three-month period ended September 30, 2015 , the Company received cash of $5.9 million for servicing fees from the related trusts that were de-consolidated.

GOODWILL AND OTHER INTANGIBLES

GOODWILL AND OTHER INTANGIBLES (As Restated)	9 Months Ended
	Sep. 30, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND OTHER INTANGIBLES (As Restated)	NOTE 8. GOODWILL AND OTHER INTANGIBLES (As Restated) Goodwill The following table presents activity in the Company's goodwill by its reportable segments for the nine-month period ended September 30, 2015 : Retail Banking Auto Finance & Business Banking (2) Real Estate and Commercial Banking Global Corporate Banking (1) SCUSA Total (in thousands) Goodwill at December 31, 2014 $ 1,815,729 $ 71,522 $ 1,406,048 $ 131,130 $ 5,527,055 $ 8,951,484 Disposals during the period — — — — — Additions during the period — — — — — — Re-allocations during the period (265,553 ) 374,546 (108,993 ) — — — Goodwill at September 30, 2015 $ 1,550,176 $ 446,068 $ 1,297,055 $ 131,130 $ 5,527,055 $ 8,951,484 (1) The Global Corporate Banking ("GCB") was formerly designated as the Global Corporate Banking & Market & Large Corporate Banking segment and was renamed during the third quarter of 2015. (2) The Auto Finance & Business Banking was formerly designated as the Auto Finance and Alliances segment and was renamed during the third quarter of 2015. The Company evaluates goodwill for impairment at least annually, or more frequently as required by events and circumstances. For the purposes of testing goodwill for impairment, goodwill is assigned to reporting units, which are operating segments or one level below an operating segment, as of the acquisition date. The fair value of the Company's reporting unit is determined by using discounted cash flow ("DCF") and market comparability methodologies. The goodwill for the SCUSA reporting unit, as restated at December 31, 2014, reflects an increase of $59.5 million from the restatement as a result of the increased value of the SCUSA business at acquisition. In connection with these and other organizational changes discussed in Note 17, the Company engaged a valuation consultant to assist with the re-allocation of goodwill across its reporting units based on the fair value of the lines of business affected by the re-organization. The Company’s accounting policy provides that changes in segment reporting are point in time reporting events, which would only require (where practicable) a retrospective change in the segments’ financial information. Accordingly, this change does not impact the disclosure of the Company's goodwill by reportable segment within its consolidated financial statements for periods prior to the segment changes. NOTE 8. GOODWILL AND OTHER INTANGIBLES (As Restated) (continued) Other Intangible Assets The following table details amounts related to the Company's finite-lived and indefinite-lived intangible assets for the dates indicated. September 30, 2015 December 31, 2014 Net Carrying Amount Accumulated Amortization Net Carrying Amount Accumulated Amortization (in thousands) Intangibles subject to amortization: Dealer networks $ 514,643 $ (65,357 ) $ 544,054 $ (35,946 ) Chrysler relationship 113,750 (25,000 ) 125,000 (13,750 ) Core deposit intangibles 1,830 (294,012 ) 7,779 (288,063 ) Other intangibles 6,234 (23,675 ) 8,655 (21,253 ) Total intangibles subject to amortization 636,457 (408,044 ) 685,488 (359,012 ) Intangibles not subject to amortization: Trade name 21,500 — 21,500 — Total Intangibles $ 657,957 $ (408,044 ) $ 706,988 $ (359,012 ) Amortization expense on intangible assets for the three-month and nine-month periods ended September 30, 2015 was $15.9 million and $49.0 million , respectively, compared to $17.7 million and $50.7 million for the corresponding periods in 2014 . During the fourth quarter of 2014, the Company's intangible impairment analysis concluded that the estimated fair value of the indefinite-lived trade name was lower than its carrying value. As a result, the Company recorded an impairment charge of $28.5 million . The estimated aggregate amortization expense related to intangibles for each of the five succeeding calendar years ending December 31 is: Year Calendar Year Amount Recorded To Date Remaining Amount To Record (in thousands) 2015 $ 64,432 $ 49,031 $ 15,401 2016 57,162 — 57,162 2017 55,055 — 55,055 2018 54,702 — 54,702 2019 54,501 — 54,501 Thereafter 399,636 — 399,636

OTHER ASSETS (As Restated)

OTHER ASSETS (As Restated)	9 Months Ended
	Sep. 30, 2015
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
OTHER ASSETS (As Restated)	NOTE 9. OTHER ASSETS (As Restated) The following is a detail of items that comprise other assets at September 30, 2015 and December 31, 2014 : September 30, 2015 December 31, 2014 (in thousands) Income tax receivables $ 604,929 $ 938,222 Derivative assets at fair value 415,409 366,061 Other repossessed assets 154,434 136,305 MSRs, at fair value 143,535 145,047 Prepaid expenses 151,017 159,198 OREO 40,692 65,051 Miscellaneous assets and receivables 434,772 1,059,696 Total other assets $ 1,944,788 $ 2,869,580 Refer to Note 11 to the Condensed Consolidated Financial Statements for further details about derivative assets. Other repossessed assets primarily consist of SCUSA's vehicle inventory, which is obtained through repossession. OREO consists primarily of the Bank's foreclosed properties. Miscellaneous assets and receivables includes, but is not limited to, subvention receivables in connection with the Chrysler Agreement, investment and capital market receivables, and unapplied payments. Mortgage Servicing Rights The Company maintains an MSR asset for sold residential real estate loans serviced for others. At both September 30, 2015 and December 31, 2014 , the balance of these loans serviced for others was $15.9 billion . The Company accounts for residential MSRs using the FVO. Changes in fair value are recorded through the Condensed Consolidated Statements of Operations. The fair value of the MSRs at September 30, 2015 and December 31, 2014 was $143.5 million and $145.0 million , respectively. See further discussion on the valuation of the MSRs in Note 16 . As deemed appropriate, the Company economically hedges MSRs using interest rate swaps and forward contracts to purchase mortgage-backed securities ("MBS"). See further discussion on these derivative activities in Note 11 to these Condensed Consolidated Financial Statements. For the three-month and nine-month periods ended September 30, 2015 , the Company recorded net changes in the fair value of MSRs totaling $(13.5) million and 0.7 million , respectively, compared to $(2.7) million and $(14.1) million for the corresponding periods of 2014 . The MSR asset fair value decrease during the third quarter of 2015 was primarily the result of decreased interest rates. The following table presents a summary of year to date activity for the Company's residential MSRs that are included in the Condensed Consolidated Balance Sheet. Nine-Month Period Ended September 30, 2015 September 30, 2014 (in thousands) Fair value at beginning of period $ 145,047 $ 141,787 Mortgage servicing assets recognized 17,124 20,081 Principal reductions (19,385 ) (15,999 ) Change in fair value due to valuation assumptions 749 (14,078 ) Fair value at end of period $ 143,535 $ 131,791 Multi-family Historically, the Company originated and sold multi-family loans in the secondary market to FNMA while retaining servicing. The Company has not sold multi-family loans to FNMA since 2009. At September 30, 2015 and December 31, 2014 , the Company serviced $589.7 million and $2.6 billion , respectively, of loans for FNMA. NOTE 9. OTHER ASSETS (As Restated) (continued) Fee income and gain/loss on sale of mortgage loans Included in Mortgage banking income, net on the Condensed Consolidated Statement of Operations was mortgage servicing fee income of $11.1 million and $33.6 million for the three-month and nine-month periods ended September 30, 2015 , respectively, compared to $10.5 million and $31.7 million for the corresponding periods ended September 30, 2014 . The Company had gains on sales of mortgage loans of $5.2 million and $28.7 million for the three-month and nine-month periods ended September 30, 2015 , respectively, compared to gains of $90.9 million and $104.7 million for the corresponding periods ended September 30, 2014 .

BORROWINGS

BORROWINGS	9 Months Ended
	Sep. 30, 2015
Debt Disclosure [Abstract]
BORROWINGS	NOTE 10. BORROWINGS Total borrowings and other debt obligations at September 30, 2015 were $48.4 billion , compared to $39.7 billion at December 31, 2014 . The Company's debt agreements impose certain limitations on dividends and other payments and transactions. The Company is currently in compliance with these limitations. Periodically, as part of the Company's wholesale funding management, it opportunistically repurchases outstanding borrowings in the open market and subsequently retires the obligations. The Company did no t repurchase any outstanding borrowings during the nine-month period ended September 30, 2015 . During the nine-month period ended September 30, 2014 , the Company repurchased $0.6 million of outstanding borrowings in the open market. On January 12, 2015, the Bank completed the offer and sale of $750.0 million in aggregate principal amount of its 2.00% Senior Notes due 2018 and $250.0 million in aggregate principal amount of its Senior Floating Rate Notes due 2018. On April 17, 2015, the Company completed the public offer and sale of $1.0 billion in aggregate principal amount of 2.65% Senior Notes due 2020. On July 17, 2015, the Company completed the public offer and sale of $1.1 billion aggregate principal amount of 4.50% Senior Notes due 2025. The following table presents information regarding the Holding Company's borrowings and other debt obligations at the dates indicated: September 30, 2015 December 31, 2014 Balance Effective Rate Balance Effective Rate (dollars in thousands) 3.00% senior notes, due September 2015 $ — — % $ 598,788 3.28 % 4.625% senior notes, due April 2016 475,467 4.85 % 474,718 4.85 % 3.45% senior notes, due August 2018 497,604 3.62 % 497,025 3.62 % 2.65% senior notes, due April 2020 992,211 2.83 % — — % 4.50% senior notes, due July 2025 1,093,824 4.57 % — — % Junior subordinated debentures - Capital Trust VI, due June 2036 69,768 7.91 % 69,751 7.91 % Common securities - Capital Trust VI 10,000 7.91 % 10,000 7.91 % Junior subordinated debentures - Capital Trust IX, due July 2036 149,397 2.09 % 149,375 2.04 % Common securities - Capital Trust IX 4,640 2.09 % 4,640 2.04 % Total holding company borrowings and other debt obligations $ 3,292,911 3.91 % $ 1,804,297 3.89 % NOTE 10. BORROWINGS (continued) The following table presents information regarding the Bank's borrowings and other debt obligations at the dates indicated: September 30, 2015 December 31, 2014 Balance Effective Rate Balance Effective Rate (dollars in thousands) 2.00% senior notes, due January 2018 $ 745,485 2.27 % $ — — % Senior notes, due January 2018 (1) 249,187 1.31 % — — % 8.750% subordinated debentures, due May 2018 498,008 8.92 % 497,530 8.92 % FHLB advances, maturing through August 2018 13,335,000 1.36 % 9,455,000 2.06 % Subordinated term loan, due February 2019 130,678 6.15 % 139,180 6.00 % REIT (2) preferred, due May 2020 154,550 13.54 % 153,417 13.64 % Subordinated term loan, due August 2022 30,867 7.89 % 31,428 7.77 % Total Bank borrowings and other debt obligations $ 15,143,775 1.83 % $ 10,276,555 2.64 % (1) These notes will bear interest at a rate equal to the three-month London Interbank Offered Rate ("LIBOR") plus 93 basis points per annum. (2) Real estate investment trust ("REIT") Revolving Credit Facilities The following tables present information regarding SCUSA's credit facilities as of September 30, 2015 and December 31, 2014 : September 30, 2015 Balance Effective Rate Assets Pledged Restricted Cash Pledged (dollars in thousands) Warehouse line, maturing on various dates (1) $ 698,715 1.26 % $ 1,001,601 $ 39,046 Warehouse line, maturing on various dates (2) 1,087,977 1.36 % 1,565,626 55,126 Warehouse line, due October 2015 (3) 199,680 2.10 % 261,042 9,433 Warehouse line, due June 2016 397,021 1.18 % 544,546 — Warehouse line, due November 2016 (4) 175,000 1.76 % — — Warehouse line, due November 2016 (4) 250,000 1.76 % — 2,501 Warehouse line, due March 2017 510,899 0.94 % 752,083 22,528 Warehouse line, due July 2017 (5) 874,320 1.18 % 1,006,388 34,531 Warehouse line, due July 2017 (6) 1,608,643 1.17 % 2,481,681 30,818 Repurchase facility, due December 2015 (7) 851,929 1.87 % 1,966 37,844 Line of credit with related party, due December 2016 (8) 500,000 2.51 % — — Line of credit with related party, due December 2016 (8) 1,750,000 2.48 % — — Line of credit with related party, due December 2018 (8) 975,000 2.89 % — — Total SCUSA revolving credit facilities $ 9,879,184 1.76 % $ 7,614,933 $ 231,827 (1) Half of the outstanding balance on this facility matures in March 2016 and half matures in March 2017. (2) In December 2016, $500.0 million of the total revolving commitment under this warehouse line will expire, at which time any utilized balance attributable to that portion of the commitment will become an amortizing obligation; the remainder of the commitment of $2.0 billion matures in June 2017. (3) This line is held exclusively for personal term loans. On October 26, 2015, the maturity date for this warehouse line commitment was extended to November 9, 2015. (4) These lines are collateralized by residuals retained by SCUSA. (5) This line is held exclusively for financing Chrysler loans. (6) This line is held exclusively for financing Chrysler leases. (7) The repurchase facility is collateralized by securitization notes payable retained by SCUSA. No portion of this facility is unsecured. This facility has rolling 30 -day and 90 -day maturities. (8) These lines are also collateralized by securitization notes payable and residuals retained by SCUSA. As of September 30, 2015 , $2.5 billion of the aggregate outstanding balances on these credit facilities was unsecured. NOTE 10. BORROWINGS (continued) December 31, 2014 Balance Effective Assets Pledged Restricted Cash Pledged (dollars in thousands) Warehouse line, maturing on various dates (1) $ 397,452 1.26 % $ 589,529 $ 20,661 Warehouse line, due March 2015 (2) 250,594 0.98 % — — Warehouse line, due June 2015 243,736 1.17 % 344,822 — Warehouse line, due September 2015 (3) 199,980 1.96 % 351,755 13,169 Warehouse line, due December 2015 468,565 0.93 % 641,709 16,467 Warehouse line, due June 2016 (4) 2,201,511 0.98 % 3,249,263 65,414 Warehouse line, due June 2016 1,051,777 1.06 % 1,481,135 28,316 Warehouse line, due October 2016 (3) 240,487 2.02 % 299,195 17,143 Warehouse line, due November 2016 (5) 175,000 1.71 % — — Warehouse line, due November 2016 (5) 250,000 1.71 % — 2,500 Repurchase facility, maturing on various dates (6) 923,225 1.63 % — 34,184 Line of credit with related party, due December 2016 (7) 500,000 2.46 % 1,340 — Line of credit with related party, due December 2016 (7) 1,750,000 2.33 % — — Line of credit with related party, due December 2018 (7) 1,140,000 2.85 % 9,701 — Total SCUSA revolving credit facilities $ 9,792,327 1.68 % $ 6,968,449 $ 197,854 (1) Half of the outstanding balance on this facility had maturity dates in March 2015 and half matures in March 2016. (2) This line is collateralized by securitization notes payable retained by SCUSA. (3) These lines are held exclusively for personal consumer term loans. (4) This line is held exclusively for Chrysler Capital retail loan and lease financing. (5) These lines are collateralized by residuals retained by SCUSA. (6) The repurchase facility is collateralized by securitization notes payable retained by SCUSA. No portion of this facility is unsecured. This facility has rolling 30 -day and 90 -day maturities. (7) These lines are also collateralized by securitization notes payable and residuals retained by SCUSA. As of December 31, 2014 , $2.2 billion of the aggregate outstanding balances on these credit facilities was unsecured. Secured Structured Financings The following tables present information regarding SCUSA's secured structured financings as of September 30, 2015 and December 31, 2014 : September 30, 2015 Balance Initial Note Amounts Issued Initial Weighted Average Interest Rate Range Collateral Restricted Cash (dollars in thousands) SCUSA public securitizations, maturing on various dates (1) $ 13,377,986 $ 23,863,842 0.89% - 2.29% $ 16,852,670 $ 1,194,363 SCUSA privately issued amortizing notes, maturing on various dates (1) 6,677,464 10,174,679 0.88% - 1.62% 9,831,162 368,134 Total SCUSA secured structured financings $ 20,055,450 $ 34,038,521 0.88% - 2.29% $ 26,683,832 $ 1,562,497 NOTE 10. BORROWINGS (continued) December 31, 2014 Balance Initial Note Amounts Issued Initial Weighted Average Interest Rate Range Collateral Restricted Cash (dollars in thousands) SCUSA public securitizations, maturing on various dates (1) $ 11,523,729 $ 26,682,930 0.89% - 2.80% $ 14,345,242 $ 1,184,047 SCUSA privately issued amortizing notes, maturing on various dates (1) 6,282,474 8,499,111 1.05% - 1.85% 9,114,997 281,038 Total SCUSA secured structured financings $ 17,806,203 $ 35,182,041 0.89% - 2.80% $ 23,460,239 $ 1,465,085 (1) SCUSA has entered into various securitization transactions involving its retail automotive installment loans and leases. These transactions are accounted for as secured financings and therefore both the securitized retail installment contracts and the related securitization debt issued by SPEs, remain on the Condensed Consolidated Balance Sheet. The maturity of this debt is based on the timing of repayments from the securitized assets. Most of the Company's secured structured financings are in the form of public, SEC-registered securitizations. The Company also executes private securitizations under Rule 144A of the Securities Act of 1933, as amended (the "Securities Act"), and periodically issues private term amortizing notes, which are structured similarly to securitizations but are acquired by banks and conduits. The Company's securitizations and private issuances are collateralized by vehicle retail installment contracts and loans or leases.

DERIVATIVES (As Restated)

DERIVATIVES (As Restated)	9 Months Ended
	Sep. 30, 2015
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVES	NOTE 11. DERIVATIVES (As Restated) General The Company uses derivative financial instruments primarily to help manage exposure to interest rate, foreign exchange, equity and credit risk, as well as to reduce the effects that changes in interest rates may have on net income, the fair value of assets and liabilities, and cash flows. The Company also enters into derivatives with customers to facilitate their risk management activities. The Company uses derivative financial instruments as risk management tools and not for speculative trading purposes. The fair value of all derivative balances is recorded within Other assets and Other liabilities on the Condensed Consolidated Balance Sheet. See Note 16 for discussion of the valuation methodology for derivative instruments. Derivatives represent contracts between parties that usually require little or no initial net investment and result in one party delivering cash or another type of asset to the other party based on a notional amount and an underlying as specified in the contract. Derivative transactions are often measured in terms of notional amount, but this amount is generally not exchanged and is not recorded on the balance sheet. The notional amount is the basis to which the underlying is applied to determine required payments under the derivative contract. The underlying is a referenced interest rate (commonly Overnight Indexed Swap ("OIS") or LIBOR), security price, credit spread or other index. Derivative balances are presented on a gross basis before taking into consideration the effects of legally enforceable master netting agreements. Through the Company’s capital markets and mortgage banking activities, it is subject to price risk. The Company employs various tools to measure and manage price risk in its portfolios. In addition, the Board of Directors has established certain limits relative to positions and activities. The level of price risk exposure at any given time depends on the market environment and expectations of future price and market movements and will vary from period to period. To qualify for hedge accounting, the Company was required to designate SCUSA’s derivatives as accounting hedges on or after the Change in Control date. The Company designated certain of SCUSA’s derivatives as accounting hedges effective April 1, 2014. NOTE 11. DERIVATIVES (As Restated) (continued) Credit Risk Contingent Features The Company has entered into certain derivative contracts that require the posting of collateral to counterparties when these contracts are in a net liability position. The amount of collateral to be posted is based on the amount of the net liability and thresholds generally related to the Company's long-term senior unsecured credit ratings. In a limited number of instances, counterparties also have the right to terminate their International Swaps and Derivatives Association, Inc. ("ISDA") master agreements if the Company's ratings fall below investment grade. As of September 30, 2015 , derivatives in this category had a fair value of $32.5 million . The credit ratings of the Bank and SHUSA are currently considered investment grade. The Bank estimates a further 1 - or 2 - notch downgrade by either Standard & Poor's or Moody's would require the Bank to post up to an additional $3.5 million or $5.5 million of collateral, respectively, to comply with existing derivative agreements. As of September 30, 2015 and December 31, 2014 , the aggregate fair value of all derivative contracts with credit risk contingent features (i.e. those containing collateral posting or termination provisions based on the Company's ratings) that were in a net liability position totaled $145.2 million and $133.2 million , respectively. The Company had $120.6 million and $127.6 million in cash and securities collateral posted to cover those positions as of September 30, 2015 and December 31, 2014 , respectively. Fair Value Hedges The Company enters into cross-currency swaps to hedge its foreign currency exchange risk on certain Euro-denominated investments. The Company also entered into interest rate swaps to hedge the interest rate risk on certain fixed rate investments. These derivatives are designated as fair value hedges at inception. The Company includes all components of each derivative's gain or loss in the assessment of hedge effectiveness. The earnings impact of the ineffective portion of these hedges was not material for the three-month and nine-month periods ended September 30, 2015 or September 30, 2014 . The last of the hedges is scheduled to expire in June 2020 . Cash Flow Hedges Management uses derivative instruments, which are designated as hedges, to mitigate the impact of interest rate movements on the fair value of certain liabilities, assets and on highly probable forecasted cash flows. These instruments primarily include interest rate swaps that have underlying interest rates based on key benchmark indices and forward sale or purchase commitments. The nature and volume of the derivative instruments used to manage interest rate risk depend on the level and type of assets and liabilities on the balance sheet and the risk management strategies for the current and anticipated interest rate environment. Interest rate swaps are generally used to convert fixed-rate assets and liabilities to variable rate assets and liabilities and vice versa. The Company utilizes interest rate swaps that have a high degree of correlation to the related financial instrument. The last of the hedges is scheduled to expire in December 2030 . The Company includes all components of each derivative's gain or loss in the assessment of hedge effectiveness. The earnings impact of the ineffective portion of these hedges was not material for the three-month and nine-month periods ended September 30, 2015 or September 30, 2014 . As of September 30, 2015 , the Company expects approximately $1.4 million of gross losses recorded in accumulated other comprehensive income to be reclassified to earnings during the subsequent twelve months as the future cash flows occur. NOTE 11. DERIVATIVES (As Restated) (continued) Derivatives Designated in Hedge Relationships – Notional and Fair Values Derivatives designated as accounting hedges at September 30, 2015 and December 31, 2014 included: Notional Amount Asset Liability Weighted Average Receive Rate Weighted Average Pay Rate Weighted Average Life (Years) (dollars in thousands) September 30, 2015 Fair value hedges: Cross-currency swaps $ 16,757 $ 3,555 $ 309 4.76 % 4.75 % 0.36 Interest rate swaps 318,000 153 6,136 1.00 % 2.29 % 3.75 Cash flow hedges: Pay fixed — receive floating interest rate swaps 10,751,056 — 71,178 0.20 % 1.09 % 3.12 Total $ 11,085,813 $ 3,708 $ 77,623 0.23 % 1.13 % 3.13 December 31, 2014 Fair Value hedges: Cross-currency swaps $ 18,230 $ 2,711 $ 980 4.76 % 4.75 % 1.11 Interest rate swaps 257,000 232 779 0.90 % 2.38 % 4.33 Cash flow hedges: Pay fixed — receive floating interest rate swaps 10,086,103 7,619 20,552 0.17 % 1.11 % 3.02 Total $ 10,361,333 $ 10,562 $ 22,311 0.19 % 1.14 % 3.05 See Note 13 for detail of the amounts included in accumulated other comprehensive income related to derivatives activity. Other Derivative Activities The Company also enters into derivatives that are not designated as accounting hedges under GAAP. The majority of these derivatives are customer-related derivatives relating to foreign exchange and lending arrangements. In addition, derivatives are used to manage risks related to residential and commercial mortgage banking and investing activities. Although these derivatives are used to hedge risk and are considered economic hedges, they are not designated as accounting hedges because the contracts they are hedging are typically also carried at fair value on the balance sheet, resulting in generally symmetrical accounting treatment for both the hedging instrument and the hedged item. Mortgage Banking Derivatives The Company's derivatives portfolio includes mortgage banking interest rate lock commitments, forward sale commitments and interest rate swaps. As part of its overall business strategy, the Bank originates fixed-rate residential mortgages. It sells a portion of this production to the FHLMC, FNMA, and private investors. The Company uses forward sales as a means of hedging against the economic impact of changes in interest rates on the mortgages that are originated for sale and on interest rate lock commitments. The Company typically retains the servicing rights related to residential mortgage loans that are sold. Residential MSRs are accounted for at fair value. As deemed appropriate, the Company economically hedges MSRs using interest rate swaps and forward contracts to purchase MBS. NOTE 11. DERIVATIVES (As Restated) (continued) Customer-related derivatives The Company offers derivatives to its customers in connection with their risk management needs. These financial derivative transactions primarily consist of interest rate swaps, caps, floors and foreign exchange contracts. Risk exposure from customer positions is managed through transactions with other dealers, including Santander. Other derivative activities The Company uses foreign exchange contracts to manage the foreign exchange risk associated with certain foreign currency-denominated assets and liabilities. Foreign exchange contracts, which include spot and forward contracts as well as cross-currency swaps, represent agreements to exchange the currency of one country for the currency of another country at an agreed-upon price on an agreed-upon settlement date. Exposure to gains and losses on these contracts will increase or decrease over their respective lives as currency exchange and interest rates fluctuate. In March 2014 , SCUSA entered into a financing arrangement with a third party under which SCUSA pledged certain bonds retained in its own securitizations in exchange for approximately $251 million in cash. In conjunction with this financing arrangement, SCUSA entered into a total return swap related to the bonds as an effective avenue to monetize SCUSA’s retained bonds as a source of financing. This arrangement matured and was terminated in May 2015. Other derivative instruments primarily include forward contracts related to certain investment securities sales, an OIS, a total return swap on Visa, Inc. Class B common shares, and equity options, which manage the Company's market risk associated with certain investments and customer deposit products. NOTE 11. DERIVATIVES (As Restated) (continued) Derivatives Not Designated in Hedge Relationships – Notional and Fair Values Other derivative activities at September 30, 2015 and December 31, 2014 included: Notional Asset derivatives Fair value Liability derivatives Fair value September 30, 2015 December 31, 2014 September 30, 2015 December 31, 2014 September 30, 2015 December 31, 2014 (in thousands) Mortgage banking derivatives: Forward commitments to sell loans $ 482,207 $ 328,757 $ — $ — $ 4,200 $ 2,424 Interest rate lock commitments 248,375 163,013 5,480 3,063 — — Mortgage servicing 435,000 469,000 3,684 7,432 2,399 7,448 Total mortgage banking risk management 1,165,582 960,770 9,164 10,495 6,599 9,872 Customer related derivatives: Swaps receive fixed 8,624,004 7,927,522 300,848 213,415 1,194 4,343 Swaps pay fixed 8,749,748 7,944,247 3,306 13,361 267,923 186,732 Other 2,983,761 1,670,696 44,899 62,464 43,931 61,880 Total customer related derivatives 20,357,513 17,542,465 349,053 289,240 313,048 252,955 Other derivative activities: Foreign exchange contracts 2,136,160 1,152,125 29,413 20,033 28,743 17,390 Interest rate swap agreements 2,833,000 3,231,000 — 535 12,743 12,743 Interest rate cap agreements 9,211,000 7,541,385 24,451 49,762 — — Options for interest rate cap agreements 9,211,000 7,541,385 — — 24,462 49,806 Total return settlement 1,404,726 1,404,726 — — 53,322 48,893 Other 822,534 646,321 8,635 6,543 11,931 9,914 Total $ 47,141,515 $ 40,020,177 $ 420,716 $ 376,608 $ 450,848 $ 401,573 SCUSA is the holder of a warrant that gives it the right, if certain vesting conditions are satisfied, to purchase additional shares in a company in which it has a cost method investment. This warrant was issued in 2012 and is carried at its estimated fair value of zero at September 30, 2015 . NOTE 11. DERIVATIVES (As Restated) (continued) Gains (Losses) on All Derivatives The following Condensed Consolidated Statement of Operations line items were impacted by the Company’s derivative activities for the three-month and nine-month periods ended September 30, 2015 and 2014 , respectively: Three-Month Period Nine-Month Period Derivative Activity (1) Accounts 2015 2014 2015 2014 (in thousands) Fair value hedges: Cross-currency swaps Miscellaneous income immaterial immaterial $ 110 $ 774 Interest rate swaps Miscellaneous income (3,985 ) 1,731 (5,437 ) 978 Cash flow hedges: Pay fixed-receive variable interest rate swaps Net interest income (1,775 ) (13,469 ) (9,957 ) (40,936 ) Other derivative activities: Forward commitments to sell loans Mortgage banking income (10,711 ) 2,490 (1,776 ) (2,762 ) Interest rate lock commitments Mortgage banking income 3,595 (2,027 ) 2,417 1,518 Mortgage servicing Mortgage banking income 11,736 1,032 1,302 (4,100 ) Customer related derivatives Miscellaneous income (1,251 ) 3,280 (179 ) 6,941 Foreign exchange Miscellaneous income (109 ) 1,794 (1,973 ) 1,302 SCUSA derivatives Miscellaneous income (3,746 ) 9,130 711 27,269 Net interest income 21,093 (971 ) 58,453 (4,951 ) Other administrative expenses 3,836 (1,290 ) (10,197 ) (4,447 ) Other Miscellaneous income (1,649 ) 580 (2,107 ) (729 ) (1) - Gains are disclosed as positive numbers while losses are shown as a negative number regardless of the line item being affected. Disclosures about Offsetting Assets and Liabilities The Company enters into legally enforceable master netting agreements, which reduce risk by permitting netting of transactions with the same counterparty on the occurrence of certain events. A master netting agreement allows two counterparties the ability to net-settle amounts under all contracts, including any related collateral posted, through a single payment and in a single currency. The right to offset and certain terms regarding the collateral process, such as valuation, credit events and settlement, are contained in the ISDA master agreement. The Company's financial instruments, including resell and repurchase agreements, securities lending arrangements, derivatives and cash collateral, may be eligible for offset on its Condensed Consolidated Balance Sheet. NOTE 11. DERIVATIVES (As Restated) (continued) Information about financial assets and liabilities that are eligible for offset on the Condensed Consolidated Balance Sheet as of September 30, 2015 and December 31, 2014 , respectively, is presented in the following tables: Offsetting of Financial Assets Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet Gross Amounts of Recognized Assets Gross Amounts Offset in the Condensed Consolidated Balance Sheet Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheet Financial Instruments Cash Collateral Received Net Amount (in thousands) September 30, 2015 Fair value hedges $ 3,708 $ — $ 3,708 $ — $ — $ 3,708 Cash flow hedges — — — — — — Other derivative activities (1) 415,236 9,015 406,221 8,027 45,306 352,888 Total derivatives subject to a master netting arrangement or similar arrangement 418,944 9,015 409,929 8,027 45,306 356,596 Total derivatives not subject to a master netting arrangement or similar arrangement (2) 5,480 — 5,480 — — 5,480 Total Derivative Assets $ 424,424 $ 9,015 $ 415,409 $ 8,027 $ 45,306 $ 362,076 Total Financial Assets $ 424,424 $ 9,015 $ 415,409 $ 8,027 $ 45,306 $ 362,076 December 31, 2014 Fair value hedges $ 2,943 $ — $ 2,943 $ — $ — $ 2,943 Cash flow hedges 7,619 — 7,619 — — 7,619 Other derivative activities (1) 373,545 21,109 352,436 10,020 5,940 336,476 Total derivatives subject to a master netting arrangement or similar arrangement 384,107 21,109 362,998 10,020 5,940 347,038 Total derivatives not subject to a master netting arrangement or similar arrangement (2) 3,063 — 3,063 — — 3,063 Total Derivative Assets $ 387,170 $ 21,109 $ 366,061 $ 10,020 $ 5,940 $ 350,101 Total Financial Assets $ 387,170 $ 21,109 $ 366,061 $ 10,020 $ 5,940 $ 350,101 (1) Includes customer-related and other derivatives. (2) Includes mortgage banking derivatives. NOTE 11. DERIVATIVES (As Restated) (continued) Offsetting of Financial Liabilities Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet Gross Amounts of Recognized Liabilities Gross Amounts Offset in the Condensed Consolidated Balance Sheet Net Amounts of Liabilities Presented in the Condensed Consolidated Balance Sheet Financial Instruments Cash Collateral Pledged Net Amount (in thousands) September 30, 2015 Fair value hedges $ 6,445 $ — $ 6,445 $ 114 $ 12,703 $ (6,372 ) Cash flow hedges 71,178 71,178 — 79,437 (8,259 ) Other derivative activities (1) 397,158 102,934 294,224 8,016 218,906 67,302 Total derivatives subject to a master netting arrangement or similar arrangement 474,781 102,934 371,847 8,130 311,046 52,671 Total derivatives not subject to a master netting arrangement or similar arrangement (2) 53,690 — 53,690 — — 53,690 Total Derivative Liabilities $ 528,471 $ 102,934 $ 425,537 $ 8,130 $ 311,046 $ 106,361 Total Financial Liabilities $ 528,471 $ 102,934 $ 425,537 $ 8,130 $ 311,046 $ 106,361 December 31, 2014 Fair value hedges $ 1,759 $ — $ 1,759 $ 65 $ 5,589 $ (3,895 ) Cash flow hedges 20,552 — 20,552 7,341 16,797 (3,586 ) Other derivative activities (1) 350,863 21,109 329,754 49,318 198,103 82,333 Total derivatives subject to a master netting arrangement or similar arrangement 373,174 21,109 352,065 56,724 220,489 74,852 Total derivatives not subject to a master netting arrangement or similar arrangement (2) 50,710 — 50,710 — 1,736 48,974 Total Derivative Liabilities $ 423,884 $ 21,109 $ 402,775 $ 56,724 $ 222,225 $ 123,826 Total Financial Liabilities $ 423,884 $ 21,109 $ 402,775 $ 56,724 $ 222,225 $ 123,826 (1) Includes customer-related and other derivatives (2) Includes mortgage banking derivatives

INCOME TAXES (As Restated)

INCOME TAXES (As Restated)	9 Months Ended
	Sep. 30, 2015
Income Tax Disclosure [Abstract]
INCOME TAXES (As Restated)	NOTE 12. INCOME TAXES (As Restated) Income tax provisions of $201.4 million and $363.4 million were recorded for the three-month and nine-month periods ended September 30, 2015 , respectively, compared to $208.3 million and $1.5 billion for the corresponding periods in 2014 . This resulted in effective tax rates of 61.5% and 40.6% for the three-month and nine-month periods ended September 30, 2015 , respectively, compared to 37.0% and 36.1% for the corresponding periods in 2014 . The higher tax rate for the three-month and nine month periods ended September 30, 2015 was primarily due to a discrete tax expense recognized during the three-month period ended September 30, 2015 to increase the reserve for income taxes related to a dispute with the United States on two financing transactions. The Company is subject to the income tax laws of the U.S., its states and municipalities and certain foreign countries. These tax laws are complex and are potentially subject to different interpretations by the taxpayer and the relevant governmental taxing authorities. In establishing a provision for income tax expense, the Company must make judgments and interpretations about the application of these inherently complex tax laws. NOTE 12. INCOME TAXES (As Restated) (continued) The Company has a lawsuit pending against the United States in Federal District Court in Massachusetts relating to the proper tax consequences of two financing transactions with an international bank through which the Company borrowed $1.2 billion . As a result of these financing transactions, the Company paid foreign taxes of $264.0 million during the years 2003 through 2007 and claimed a corresponding foreign tax credit for foreign taxes paid during those years, which the Internal Revenue Service ("IRS") disallowed. The IRS also disallowed the Company's deductions for interest expense and transaction costs, totaling $74.6 million in tax liability, and assessed penalties and interest totaling approximately $92.5 million . The Company has paid the taxes, penalties and interest associated with the IRS adjustments for all tax years, and the lawsuit will determine whether it is entitled to a refund all or any portion of the amounts paid. The Company has recorded a receivable in the Other assets line of the Condensed Consolidated Balance Sheets for the amount of these payments, less a tax reserve of $230.1 million , as of September 30, 2015 . On October 17, 2013, the Court issued a written opinion in favor of the Company relating to a motion for partial summary judgment on a significant issue in the case. The Company subsequently filed a motion for summary judgment requesting the Court to resolve the case in its entirety and enter a final judgment in the borrower's favor and awarding the Company a refund of all amounts paid to the IRS. In response, the IRS filed a motion opposing the Company's motion, and filed a cross-motion for summary judgment requesting that the Court enter a final judgment in the IRS's favor. The Company anticipates the Court will make a determination as to whether further proceedings are required at the District Court level to resolve any remaining legal or factual issues, which could affect the Company's entitlement to some or all of the refund. The Company expects the IRS to appeal any decision in favor of the Company, and the Company may appeal any decision in the IRS's favor. In 2013, two different federal courts decided cases involving similar financing structures entered into by the Bank of New York Mellon Corp. ("BNY Mellon") and BB&T Corp. ("BB&T") in favor of the IRS. BNY Mellon and BB&T each appealed. On May 14, 2015, the Court of Appeals for the Federal Circuit decided BB&T's appeal by affirming the trial court's decision to disallow BB&T's foreign tax credits and to allow penalties, but reversed the trial court and allowed BB&T's entitlement to interest deductions. On September 9, 2015, the Court of Appeals for the Second Circuit upheld the trial court's decision in BNY Mellon's case, allowing BNY Mellon to claim interest deductions, but disallowing BNY Mellon's claimed foreign tax credits. On September 29, 2015, BB&T filed a petition requesting the U.S. Supreme Court to hear its appeal of the Federal Circuit Court’s decision. BNY Mellon filed a petition requesting the U.S. Supreme Court hear its appeal of the Second Circuit’s decision on November 3, 2015. While the Company remains confident in the legal merits of its position, the Company increased its reserve position as of September 30, 2015 by $104.2 million , and believes its reserve amount adequately provides for potential exposure to the IRS related to these items. Over the next 12 months, it is reasonably possible that changes in the reserve for uncertain tax positions could range from a decrease of $230.1 million to an increase of $201.9 million . The IRS concluded the exam of the Company’s 2006 and 2007 tax returns in 2011. In addition to the adjustments for items related to the financing transactions discussed above, the IRS proposed to recharacterize ordinary losses related to the sale of certain assets as capital losses. The Company paid the tax assessment resulting from this recharacterization, and contested the adjustment through the administrative appeals process. IRS administrative appeals determined that the Company properly characterized the loss as an ordinary loss. The Company has received a refund of all taxes paid associated with this issue (for which a benefit had already been recognized), and the Company is not subject to any further exposure. With few exceptions, the Company is no longer subject to federal, state and non-U.S. income tax examinations by tax authorities for years prior to 2003.

ACCUMULATED OTHER COMPREHENSIVE

ACCUMULATED OTHER COMPREHENSIVE INCOME / (LOSS)	9 Months Ended
	Sep. 30, 2015
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
ACCUMULATED OTHER COMPREHENSIVE INCOME / (LOSS)	NOTE 13. ACCUMULATED OTHER COMPREHENSIVE INCOME / (LOSS) The following table presents the components of accumulated other comprehensive income/ (loss), net of related tax, for the three-month and nine-month periods ended September 30, 2015 and 2014 , respectively. Total Other Comprehensive Income/(Loss) Total Accumulated Three-Month Period Ended September 30, 2015 June 30, 2015 September 30, 2015 Pretax Activity Tax Effect Net Activity Beginning Balance Net Activity Ending Balance (in thousands) Change in accumulated (losses)/gains on cash flow hedge derivative financial instruments $ (45,805 ) $ 16,975 $ (28,830 ) Reclassification adjustment for net gains/(losses) on cash flow hedge derivative financial instruments (1) 1,774 (657 ) 1,117 Net unrealized (losses)/gains on cash flow hedge derivative financial instruments (44,031 ) 16,318 (27,713 ) $ (22,161 ) $ (27,713 ) $ (49,874 ) Change in unrealized gains/(losses) on investment securities available-for-sale 135,217 (52,711 ) 82,506 Reclassification adjustment for net losses/(gains) included in net income on non-OTTI securities (2) 1,993 (777 ) 1,216 Net unrealized gains/(losses) on investment securities available-for-sale 137,210 (53,488 ) 83,722 (74,758 ) 83,722 8,964 Pension and post-retirement actuarial gain/(loss) (3) 1,018 (398 ) 620 (28,583 ) 620 (27,963 ) As of September 30, 2015 $ 94,197 $ (37,568 ) $ 56,629 $ (125,502 ) $ 56,629 $ (68,873 ) (1) Net losses reclassified into Interest on borrowings and other debt obligations in the Condensed Consolidated Statement of Operations for settlements of interest rate swap contracts designated as cash flow hedges. (2) Net gains reclassified into Net gain on sale of investment securities sales in the Condensed Consolidated Statement of Operations for the sale of available-for-sale securities. (3) Included in the computation of net periodic pension costs. NOTE 13. ACCUMULATED OTHER COMPREHENSIVE INCOME / (LOSS) (continued) Total Other Total Accumulated For the Nine-Month Period December 31, 2014 September 30, 2015 Pretax Tax Net Activity Beginning Net Ending (in thousands) Change in accumulated (losses)/gains on cash flow hedge derivative financial instruments $ (67,051 ) $ 25,226 $ (41,825 ) Reclassification adjustment for net gains/(losses) on cash flow hedge derivative financial instruments (1) 9,957 (3,746 ) 6,211 Net unrealized (losses)/gains on cash flow hedge derivative financial instruments (57,094 ) 21,480 (35,614 ) $ (14,260 ) $ (35,614 ) $ (49,874 ) Change in unrealized gains/(losses) on investment securities available-for-sale 119,553 (47,692 ) 71,861 Reclassification adjustment for net (gains)/losses included in net income on non-OTTI securities (2) (18,363 ) 7,325 (11,038 ) Reclassification adjustment for net losses/(gains) included in net income/(expense) on OTTI securities (3) 1,092 (436 ) 656 Reclassification adjustment for net (gains)/losses included in net income (17,271 ) 6,889 (10,382 ) Net unrealized gains/(losses) on investment securities available-for-sale 102,282 (40,803 ) 61,479 (52,515 ) 61,479 8,964 Pension and post-retirement actuarial gain/(loss) (3) 3,054 (1,382 ) 1,672 (29,635 ) 1,672 (27,963 ) As of September 30, 2015 $ 48,242 $ (20,705 ) $ 27,537 $ (96,410 ) $ 27,537 $ (68,873 ) (1) Net losses reclassified into Interest on borrowings and other debt obligations in the Condensed Consolidated Statement of Operations for settlements of interest rate swap contracts designated as cash flow hedges. (2) Net gains reclassified into Net gain on sale of investment securities sales in the Condensed Consolidated Statement of Operations for the sale of available-for-sale securities. (3) Included in the computation of net periodic pension costs. NOTE 13. ACCUMULATED OTHER COMPREHENSIVE INCOME / (LOSS) (continued) Total Other Total Accumulated Three-Month Period Ended September 30, 2014 June 30, 2014 September 30, 2014 Pretax Tax Net Activity Beginning Net Ending (in thousands) Change in accumulated gains/(losses) on cash flow hedge derivative financial instruments $ 13,667 $ (5,018 ) $ 8,649 Reclassification adjustment for net gains/(losses) on cash flow hedge derivative financial instruments (1) 13,797 (5,065 ) 8,732 Net unrealized gains/(losses) on cash flow hedge derivative financial instruments 27,464 (10,083 ) 17,381 $ (32,782 ) $ 17,381 $ (15,401 ) Change in unrealized (losses).gains on investment securities available-for-sale (28,911 ) 11,294 (17,617 ) Reclassification adjustment for net (gains)/losses included in net income on non-OTTI securities (2) (131 ) 51 (80 ) Net unrealized (losses)/gains on investment securities available-for-sale (29,042 ) 11,345 (17,697 ) (70,404 ) (17,697 ) (88,101 ) Pension and post-retirement actuarial gain/(loss) (3) 447 (175 ) 272 (14,718 ) 272 (14,446 ) As of September 30, 2014 $ (1,131 ) $ 1,087 $ (44 ) $ (117,904 ) $ (44 ) $ (117,948 ) (1) Net losses reclassified into Interest on borrowings and other debt obligations in the Condensed Consolidated Statement of Operations for settlements of interest rate swap contracts designated as cash flow hedges. (2) Net gains reclassified into Net gain on sale of investment securities sales in the Condensed Consolidated Statement of Operations for the sale of available-for-sale securities. (3) Included in the computation of net periodic pension costs. NOTE 13. ACCUMULATED OTHER COMPREHENSIVE INCOME / (LOSS) (continued) Total Other Total Accumulated Nine-Month Period Ended September 30, 2014 December 31, 2013 September 30, 2014 Pretax Tax Net Activity Beginning Net Ending (in thousands) Change in accumulated (losses)/gains on cash flow hedge derivative financial instruments $ (3,453 ) $ 1,259 $ (2,194 ) Reclassification adjustment for net gains/(losses) on cash flow hedge derivative financial instruments (1) 41,264 (15,048 ) 26,216 Net unrealized gains/(losses) on cash flow hedge derivative financial instruments 37,811 (13,789 ) 24,022 $ (39,423 ) $ 24,022 $ (15,401 ) Change in unrealized gains/(losses) on investment securities available-for-sale 2,623,062 (1,028,228 ) 1,594,834 Reclassification adjustment for net gains included in net (gains)/losses on non-OTTI securities (2) (2,440,019 ) 956,476 (1,483,543 ) Net unrealized gains/(losses) on investment securities available-for-sale 183,043 (71,752 ) 111,291 (199,392 ) 111,291 (88,101 ) Pension and post-retirement actuarial gain/(loss) (3) 1,341 (234 ) 1,107 (15,553 ) 1,107 (14,446 ) As of September 30, 2014 $ 222,195 $ (85,775 ) $ 136,420 $ (254,368 ) $ 136,420 $ (117,948 ) (1) Net losses reclassified into Interest on borrowings and other debt obligations in the Condensed Consolidated Statement of Operations for settlements of interest rate swap contracts designated as cash flow hedges. (2) Net gains reclassified into Net gain on sale of investment securities sales in the Condensed Consolidated Statement of Operations for the sale of available-for-sale securities. (3) Included in the computation of net periodic pension costs.

COMMITMENTS, CONTINGENCIES, AND

COMMITMENTS, CONTINGENCIES, AND GUARANTEES (As Restated)	9 Months Ended
	Sep. 30, 2015
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS, CONTINGENCIES, AND GUARANTEES (As Restated)	NOTE 14. COMMITMENTS, CONTINGENCIES, AND GUARANTEES (As Restated) Off-Balance Sheet Risk - Financial Instruments In the normal course of business, the Company utilizes a variety of financial instruments with off-balance sheet risk to meet the financing needs of its customers and manage its exposure to fluctuations in interest rates. These financial instruments include commitments to extend credit, letters of credit, loans sold with recourse, forward contracts, and interest rate and cross currency swaps, caps and floors. These financial instruments may involve, to varying degrees, elements of credit, liquidity, and interest rate risk in excess of the amount recognized on the Condensed Consolidated Balance Sheet. The contractual or notional amounts of these financial instruments reflect the extent of involvement the Company has in particular classes of financial instruments. The Company’s exposure to credit loss in the event of non-performance by the other party to the financial instrument for commitments to extend credit, letters of credit and loans sold with recourse is represented by the contractual amount of those instruments. The Company uses the same credit policies in making commitments and conditional obligations as it does for on-balance sheet instruments. For forward contracts and interest rate swaps, caps and floors, the contract or notional amounts do not represent exposure to credit loss. The Company controls the credit risk of its forward contracts and interest rate swaps, caps and floors through credit approvals, limits and monitoring procedures. See Note 11 to these Condensed Consolidated Financial Statements for discussion of all derivative contract commitments. NOTE 14. COMMITMENTS, CONTINGENCIES, AND GUARANTEES (continued) The following table details the amount of commitments at the dates indicated: Other Commitments September 30, 2015 December 31, 2014 (in thousands) Commitments to extend credit $ 30,570,879 $ 28,792,062 Unsecured revolving lines of credit — 5 Letters of credit 1,890,547 1,789,666 Recourse and credit enhancement exposure on sold loans 71,845 174,902 Commitments to sell loans 60,921 82,791 Total commitments $ 32,594,192 $ 30,839,426 Commitments to Extend Credit Commitments to extend credit generally have fixed expiration dates, are variable rate, and contain provisions that permit the Company to terminate or otherwise renegotiate the contracts in the event of a significant deterioration in the customer’s credit quality. These arrangements normally require payment of a fee by the customer, the pricing of which is based on prevailing market conditions, credit quality, probability of funding, and other relevant factors. Since many of these commitments are expected to expire without being drawn upon, the contract amounts are not necessarily indicative of future cash requirements. The following table details the amount of commitments to extend credit expiring per period as of the dates indicated: September 30, 2015 December 31, 2014 (in thousands) One year or less $ 5,563,216 $ 5,968,468 Over 1 year to 3 years 5,626,208 5,322,291 Over 3 years to 5 years 12,254,421 10,810,213 Over 5 years (1) 7,127,034 6,691,090 Total $ 30,570,879 $ 28,792,062 (1) Includes certain commitments to extend credit that do not have a contractual maturity date, but are expected to be outstanding greater than 5 years. Unsecured Revolving Lines of Credit Such commitments arise primarily from agreements with customers for unused lines of credit on unsecured revolving accounts and credit cards, provided there is no violation of conditions in the underlying agreement. These commitments, substantially all of which the Company can terminate at any time and which do not necessarily represent future cash requirements, are periodically reviewed based on account usage, customer creditworthiness and loan qualifications. Letters of Credit The Company’s letters of credit meet the definition of a guarantee. Letters of credit commit the Company to make payments on behalf of its customers if specified future events occur. The guarantees are primarily issued to support public and private borrowing arrangements. The weighted average term of these commitments is 14.8 months. The credit risk involved in issuing letters of credit is essentially the same as that involved in extending loan facilities to customers. In the event of a draw by the beneficiary that complies with the terms of the letters of credit, the Company would be required to honor the commitment. The Company has various forms of collateral for these letters of credit, including real estate assets and other customer business assets. The maximum undiscounted exposure related to these commitments at September 30, 2015 was $1.9 billion . The fees related to letters of credit are deferred and amortized over the lives of the commitments and were immaterial to the Company’s financial statements at September 30, 2015 . Management believes that the utilization rate of these letters of credit will continue to be substantially less than the amount of the commitments, as has been the Company’s experience to date. As of September 30, 2015 and December 31, 2014 , the liability related to these letters of credit was $34.7 million and $73.9 million , respectively, which is recorded within the reserve for unfunded lending commitments in Other liabilities on the Condensed Consolidated Balance Sheet. The credit risk associated with letters of credit is monitored using the same risk rating system utilized within the loan and financing lease portfolio. Also included within the reserve for unfunded lending commitments at September 30, 2015 and December 31, 2014 were lines of credit outstanding of $102.9 million and $58.8 million , respectively. NOTE 14. COMMITMENTS, CONTINGENCIES, AND GUARANTEES (continued) The following table details the amount of letters of credit expiring per period as of the dates indicated: September 30, 2015 December 31, 2014 (in thousands) One year or less $ 1,312,652 $ 1,250,124 Over 1 year to 3 years 246,126 285,108 Over 3 years to 5 years 310,476 248,209 Over 5 years 21,293 6,225 Total $ 1,890,547 $ 1,789,666 Loans Sold with Recourse The Company has loans sold with recourse that meet the definition of a guarantee. For loans sold with recourse under the terms of its multi-family sales program with FNMA, the Company retained a portion of the associated credit risk. The unpaid principal balance outstanding of loans sold in these programs was $589.7 million as of September 30, 2015 and $2.6 billion as of December 31, 2014 . As a result of its agreement with FNMA, the Company retained a 100% first loss position on each multi-family loan sold to FNMA until the earlier to occur of (i) the aggregate approved losses on multi-family loans sold to FNMA reaching the maximum loss exposure for the portfolio as a whole of $34.4 million as of September 30, 2015 and $152.8 million as of December 31, 2014 , or (ii) all of the loans sold to FNMA under this program are being fully paid off. Any losses sustained as a result of impediments in standard representations and warranties would be in addition to the maximum loss exposure. The Company has established a liability which represents the fair value of the retained credit exposure and the amount the Company estimates it would have to pay a third party to assume the retained recourse obligation. The estimated liability is calculated as the present value of losses that the portfolio is projected to incur based upon internal specific information and an industry-based default curve with a range of estimated losses. At September 30, 2015 and December 31, 2014 , the Company had $8.1 million and $40.7 million , respectively, of reserves classified in accrued expenses and payables on the Condensed Consolidated Balance Sheets related to the fair value of the retained credit exposure for loans sold to FNMA under this program. The Company's commitment will expire in March 2039 based on the maturity of the loans sold with recourse. Losses sustained by the Company may be offset, or partially offset, by proceeds resulting from the disposition of the underlying mortgaged properties. Approval from FNMA is required for all transactions related to the liquidation of properties underlying the mortgages. Additionally, during the period from 1999 to 2002 , residential mortgage loans were sold with recourse and credit enhancement features to FNMA and FHLMC. The remaining unpaid principal balance of these loans was $54.5 million and $55.8 million at September 30, 2015 and December 31, 2014 , respectively, and the remaining maximum amount of credit exposure on these loans was $20.1 million and $22.1 million for the same periods. The Company has posted collateral in the amount of $0.9 million at September 30, 2015 and December 31, 2014 to be utilized for any losses incurred related to these loans. Commitments to Sell Loans The Company enters into forward contracts relating to its mortgage banking business to hedge the exposures from commitments to make new residential mortgage loans with existing customers and from mortgage loans classified as LHFS. These contracts mature in less than one year . Representation and Warranty Liability In the ordinary course of business, the Company sells residential loans on a non-recourse basis to certain government-sponsored entities ("GSEs") and private investors. In connection with these sales, the Company has entered into agreements containing various representations and warranties about, among other things, the ownership of the loans, the validity of the liens securing the loans, the loans' compliance with any applicable loan criteria established by the GSEs and the private investors, including underwriting standards and the ongoing existence of mortgage insurance, the absence of delinquent taxes or liens against the property securing the loans and the loans' compliance with applicable federal, state, and local laws. Breaches of these representations and warranties may require the Company to repurchase the mortgage loan, or if the loan has been foreclosed, the underlying collateral, or otherwise make whole or provide other remedies to the GSEs and the private investors. The repurchase liability is recorded within Accrued expenses and payables on the Condensed Consolidated Balance Sheet, and the related income statement activity is recorded in Mortgage banking income, net on the Condensed Consolidated Statement of Operations. NOTE 14. COMMITMENTS, CONTINGENCIES, AND GUARANTEES (continued) Management believes the Company's repurchase reserve appropriately reflects the estimated probable losses on repurchase claims for all loans sold and outstanding as of September 30, 2015 . In making these estimates, the Company considers the losses it expects to incur over the lives of the loans sold. The table below represents the activity in the representation and warranty reserve for the dates indicated. Three-Month Period Nine-Month Period 2015 2014 2015 2014 (in thousands) Beginning Balance $ 23,008 $ 40,862 $ 24,266 $ 54,836 Changes in Estimate 655 10,894 935 3,315 Claims (429 ) (794 ) (1,967 ) (7,189 ) Ending Balance $ 23,234 $ 50,962 $ 23,234 $ 50,962 SC Commitments SC is obligated to make purchase price hold-back payments to a third party originator of loans that it purchases on a periodic basis, when losses are lower than originally expected. SC also is obligated to make total return settlement payments to this third-party originator in 2016 and 2017 if returns on the purchased pools are greater than originally expected. Under terms of agreements with a peer-to-peer personal lending platform company, SC was committed as of September 30, 2015 to purchase at least the lesser of $30.0 million per month or 50% of the lending platform company’s near-prime originations thereafter through July 2017 . This commitment can be reduced or canceled with 90 days notice. On October 9, 2015 , SC sent a notice of termination to the lending platform company. SC committed to purchase certain new advances on personal revolving financings originated by a third party retailer, along with existing balances on accounts with new advances, for an initial term ending in April 2020 and renewing through April 2022 at the retailer's option. Each customer account generated under the agreements generally is approved with a credit limit higher than the amount of the initial purchase, with each subsequent purchase automatically approved as long as it does not cause the account to exceed its limit and the customer is in good standing. As these credit lines do not have a specified maturity, but rather can be terminated at any time in the event of adverse credit changes or lack of use, SC has not recorded an allowance for unfunded commitments. As of September 30, 2015 and December 31, 2014 , SC was obligated to purchase $15.7 million and $7.7 million , respectively, in receivables that had been originated by the retailer but not yet purchased by SC. SC also is required to make a profit-sharing payment to the retailer each month if performance exceeds a specified return threshold. During the three months ended September 30, 2015 , SC and the third-party retailer executed an amendment that, among other provisions, increases the profit-sharing percentage retained by SC, gives the retailer the right to repurchase up to 9.99% of the existing portfolio at any time during the term of the agreement, and, provided that repurchase right is exercised, gives the retailer the right to retain up to 20% of new accounts subsequently originated. Under terms of an application transfer agreement with an original equipment manufacturer ("OEM"), SC has the first opportunity to review for its own portfolio any credit applications turned down by the OEM's captive finance company. The agreement does not require SC to originate any loans, but for each loan originated SC will pay the OEM a referral fee, comprised of a volume bonus fee and a loss betterment bonus fee. The loss betterment bonus fee will be calculated annually and is based on the amount by which losses on loans originated under the agreement are lower than an established percentage threshold. In connection with the sale of retail installment contracts through securitizations and other sales, SC has made standard representations and warranties customary to the consumer finance industry. Violations of these representations and warranties may require SC to repurchase loans previously sold to on- or off-balance sheet trusts or other third parties. As of September 30, 2015 , SC had no repurchase requests outstanding. In the opinion of SC management, the potential exposure of other recourse obligations related to SC’s retail installment contract sales agreements will not have a material adverse effect on SC’s consolidated financial position, results of operations, or cash flows. NOTE 14. COMMITMENTS, CONTINGENCIES, AND GUARANTEES (continued) Santander has provided guarantees on the covenants, agreements, and obligations of SC under the governing documents of its warehouse facilities and privately issued amortizing notes. These guarantees are limited to the obligations of SC as servicer. Under terms of the agreement with Chrysler, SC must make revenue sharing payments to Chrysler and also must make gain-sharing payments when residual gains on leased vehicles exceed a specified threshold. SC has a flow agreement with Bank of America under which SC is committed to sell up to a specified amount of eligible loans to the Bank of America each month through May 2018 . Prior to October 1, 2015, the amount of this monthly commitment was $300 million . On October 1, 2015 , SC and Bank of America amended the flow agreement to increase the maximum commitment to sell to $350 million of eligible loans each month, and to change the required written notice period from either party, in the event of termination of the agreement, from 120 days to 90 days. SC retains servicing on all sold loans and may receive or pay a servicer performance payment based on an agreed-upon formula if performance on the sold loans is better or worse, respectively, than expected performance at the time of sale. SC has sold loans to Citizens Bank of Pennsylvania ("CBP") under terms of a flow agreement and predecessor sale agreements. SC retains servicing on the sold loans and will owe CBP a loss-sharing payment capped at 0.5% of the original pool balance if losses exceed a specified threshold, established on a pool-by-pool basis. On June 25, 2015 , SC executed an amendment to the servicing agreement with CBP which increased the servicing fee SC receives. SC and CBP also amended the flow agreement which reduced, effective from and after August 1, 2015 , CBP's committed purchases of Chrysler Capital prime loans from a maximum of $600 million and a minimum of $250 million per quarter to a maximum of $200 million and a minimum of $50 million per quarter, as may be adjusted according to the agreement. In connection with the bulk sale of Chrysler Capital leases, SC is obligated to make quarterly payments to the purchaser sharing residual losses for lease terminations with losses over a specific percentage threshold. The estimated guarantee liability was $3.9 million as of September 30, 2015 . On March 31, 2015 , SC executed a forward flow asset sale agreement with a third party under the terms of which SC is committed to sell charged-off loan receivables in bankruptcy status on a quarterly basis until sales total at least $200 million in proceeds. SC and the third party executed an amendment to the forward flow asset sale agreement on June 29, 2015 which increased the committed sales of charged-off loan receivables in bankruptcy status to $275 million , and another amendment on September 29, 2015 requiring sales to occur quarterly. Prior to the most recent amendment there was no requirement on the timing of sales. As of September 30, 2015 , the remaining commitment was $203.4 million . Periodically, SC is party to or otherwise involved in various lawsuits and other legal proceedings that arise in the ordinary course of business. On August 26, 2014 , a putative securities class action lawsuit was filed in the United States District Court, Southern District of New York (the "Steck Lawsuit") On October 6, 2014 , another putative securities class action lawsuit was filed in the District Court of Dallas County, Texas and was subsequently removed to the United States District Court, Northern District of Texas. Both lawsuits were filed against SC, certain current and former directors and executive officers of SC and certain institutions that served as underwriters in the IPO. Each lawsuit was brought by a purported stockholder of SC seeking to represent a class consisting of all those who purchased or otherwise acquired securities pursuant and/or traceable to SC's Registration Statement and Prospectus issued in connection with the IPO. Each complaint alleges that the Registration Statement and Prospectus contained misleading statements concerning SC’s auto lending business and underwriting practices. Each lawsuit asserts claims under Section 11 and Section 15 of the Securities Act and seeks damages and other relief. In February 2015, the putative class action lawsuit pending in the United States District Court, Northern District of Texas, was voluntarily dismissed without prejudice. In June 2015, the Steck Lawsuit venue was transferred from the Southern District of New York to the Northern District of Texas. On October 15, 2015 , a shareholder derivative complaint was filed in the Court of Chancery of the State of Delaware, captioned Feldman v. Jason A. Kulas, et al., C.A. No. 11614 . The lawsuit names as defendants current and former members of SC’s board of directors, and names SC as a nominal defendant. The complaint alleges, among other things, that the current and former director defendants breached their fiduciary duties in connection with overseeing SC’s subprime auto lending practices, resulting in harm to SC. The complaint seeks unspecified damages and equitable relief. NOTE 14. COMMITMENTS, CONTINGENCIES, AND GUARANTEES (continued) Further, SC is party to or are otherwise involved periodically in reviews, investigations, proceedings (both formal and informal), and information-gathering requests, by government and self-regulatory agencies, including the Federal Reserve, the CFPB, the Department of Justice (the "DOJ"), the SEC, the Federal Trade Commission and various state regulatory agencies. Currently, such proceedings include a civil subpoena from the DOJ under the Financial Institutions Reform, Recovery, and Enforcement Act of 1989 requesting the production of documents and communications that, among other things, relate to the underwriting and securitization of nonprime auto loans since 2007 . Additionally, on October 28, 2014 , SC received a preservation letter and request for documents from the SEC requesting the preservation and production of documents and communications that, among other things, relate to the underwriting and securitization of auto loans since January 1, 2011 . SC also has received civil subpoenas from various state attorneys general requesting similar documents and communications. SC is complying with these requests for information and document preservation. On February 25, 2015 , SC entered into a consent order with the DOJ, approved by the United States District Court for the Northern District of Texas, which resolves the DOJ's claims against SC that certain of its repossession and collection activities during the period of time between January 2008 and February 2013 violated the Servicemembers Civil Relief Act. The consent requires SC to pay a civil fine in the amount of 55 thousand , as well as at least $9.4 million to affected service members consisting of ten thousand dollars plus compensation for any lost equity (with interest) for each repossession by SC and five thousand dollars for each instance where SC sought to collect repossession-related fees on accounts where a repossession was conducted by a prior account holder, as well as requires SC to undertake additional remedial measures. On July 31, 2015 , the CFPB notified SC that it had referred to the DOJ certain alleged violations by SC of the Equal Credit Opportunity Act ("ECOA") regarding (i) statistical disparities in markups charged by automobile dealers to protected groups on loans originated by those dealers and purchased by SC and (ii) the treatment of certain types of income in SC's underwriting process. On September 25, 2015 , SC the DOJ notified SC that it has initiated, based on the referral from the CFPB, an investigation under the ECOA of SC's pricing of automobile loans. SHUSA does not believe that there are any proceedings, threatened or pending, that, if determined adversely, would have a material adverse effect on the consolidated financial position, results of operations, or liquidity of SC. On July 2, 2015, SC announced the departure of Thomas G. Dundon from his roles as Chairman of the Board and Chief Executive Officer of SC, effective as of the close of business on July 2, 2015. In connection with Mr. Dundon's, and subject to the terms and conditions of his Employment Agreement, including Mr. Dundon's execution of a release of claims against SC, Mr. Dundon became entitled to receive certain payments and benefits under his Employment Agreement. The Separation Agreement also provided for the modification of terms of certain equity based awards. Certain of the payments, agreements to make payments and benefits may be effective only upon receipt of certain required regulatory approvals. As of September 30, 2015, SC has not made any payments to Mr. Dundon arising from or pursuant to the terms of the Separation Agreement. If all applicable conditions are satisfied, including receipt of certain required regulatory approvals, SC will be obligated to make a cash payment to Mr. Dundon of up to $115.1 million . This amount would be recorded as compensation expense in the condensed consolidated statement of income and comprehensive income in the period in which approval is obtained. Other Off-Balance Sheet Risk Other off-balance sheet risk stems from financial instruments that do not meet the definition of guarantees under applicable accounting guidance, and from other relationships which include items such as indemnifications provided in the ordinary course of business and intercompany guarantees. NOTE 14. COMMITMENTS, CONTINGENCIES, AND GUARANTEES (continued) Litigation In the ordinary course of business, the Company and its subsidiaries are routinely parties to pending and threatened legal actions and proceedings, including class action claims. These actions and proceedings are generally based on alleged violations of consumer protection, securities, environmental, banking, employment and other laws. In some of these actions and proceedings, claims for substantial monetary damages are asserted against the Company and its subsidiaries. In the ordinary course of business, the Company and its subsidiaries are also subject to regulatory examinations, inspections, information-gathering requests, inquiries and investigations, including by the Federal Reserve, the OCC, the CFPB, the FDIC, the DOJ, the SEC, states attorney's general and other governmental and regulatory authorities. In view of the inherent difficulty of predicting the outcome of such litigation and regulatory matters, particularly where the claimants seek very large or indeterminate damages or where the matters present novel legal theories or involve a large number of parties, the Company generally cannot predict the eventual outcome of the pending matters, the timing of the ultimate resolution of the matters, or the eventual loss, fines or penalties related to the matter. The Company does not presently anticipate that the ultimate aggregate liability, if any, arising out of such other legal proceedings will have a material effect on its financial position. In accordance with applicable accounting guidance, the Company establishes an accrued liability for litigation and regulatory matters when those matters present loss contingencies that are both probable and estimable. In such cases, there may be an exposure to loss in excess of any amounts accrued. When a loss contingency is not both probable and estimable, the Company does not establish an accrued liability. As a litigation, enforcement, or regulatory matter develops, the Company in conjunction with any outside counsel handling the matter, evaluates on an ongoing basis whether the matter presents a loss contingency that is probable and estimable, during which quarter an accrued liability is established with respect to such loss contingency. The Company continues to monitor the matter for further developments that could affect the amount of the accrued liability previously established. For certain of the Company's legal matters, the Company is able to estimate a range of reasonably possible losses. For other matters for which some loss is probable or reasonably possible, such an estimate is not possible. While the outcome of legal proceedings is inherently uncertain, based on information currently available, advice of counsel and available insurance coverage, management believes that the established legal reserves at September 30, 2015 are adequate and the liabilities arising from legal proceedings will not have a material adverse effect on the consolidated financial position, consolidated results of operations or consolidated cash flows. However, in the event of unexpected future developments, it is possible that the ultimate resolution of these matters, if unfavorable, may be material to the consolidated financial position, consolidated results of operations or consolidated cash flows of the Company. The regulatory matters for which it is reasonably possible that the Company will incur a significant loss are described below. The Company may include in some of the descriptions of individual disclosed matters certain quantitative information related to the plaintiff's claim against the Company as alleged in the plaintiff's pleadings or other public filings or otherwise based on publicly available information. While information of this type may provide insight into the potential magnitude of a matter, it does not necessarily represent the Company's estimate of reasonably possible loss or its judgment as to any currently appropriate accrual. Refer to Note 12 to these Condensed Consolidated Financial Statements for disclosure regarding the lawsuit filed by the Company against the IRS/United States. Other Regulatory and Governmental Matters Foreclosure Matters On May 22, 2013 , the Bank received a subpoena from the U.S. Attorney's Office for the Southern District of New York seeking information regarding claims for foreclosure expenses incurred in connection with the foreclosure of loans insured or guaranteed by the Federal Housing Agency, FNMA or FHLMC. The Bank is cooperating with the investigation; however, there can be no assurance that claims or litigation will not arise from this matter. NOTE 14. COMMITMENTS, CONTINGENCIES, AND GUARANTEES (continued) On April 13, 2011 , the Bank and other parties signed a consent order with the Office of Thrift Supervision ("OTS") resolving certain of the Bank's and other parties' foreclosure activities (the "OTS Order") by the Bank's previous primary federal banking regulator, the OTS, as part of an interagency horizontal review of foreclosure practices at 14 mortgage servicers. Upon its conversion to a national bank on January 26, 2012 , the Bank entered into a stipulation consenting to the issuance of a consent order by the OCC, which contains the same terms as the OTS Order (the "Order"). On January 7, 2013 , the Bank and nine other mortgage servicing companies subject to enforcement actions for deficient practices in mortgage loan servicing and foreclosure processing reached an agreement in principle with the OCC and the Federal Reserve to make cash payments and provide other assistance to borrowers. On February 28, 2013 , the agreements were finalized with all ten mortgage servicing companies, including the Bank. Other assistance includes reductions of principal on first and second lien mortgage loans, payments to assist with short sales, deficiency balance waivers on past foreclosures and short sales, and forbearance assistance for unemployed homeowners. As of January 24, 2013 , twelve other mortgage servicing companies subject to enforcement action for deficient practices in mortgage loan servicing and foreclosure processes also reached an agreement with the OCC or the Federal Reserve, as applicable. As a result of this agreement, the participating servicers, including the Bank, ceased their independent foreclosure reviews, which involved case-by-case reviews, and replaced them with a broader framework allowing eligible borrowers to receive compensation in a more timely manner. This arrangement has not eliminated all of the Company's risks associated with foreclosures, since it does not protect the Bank from potential individual borrower claims, class actions lawsuits, actions by state attorneys general, or actions by the DOJ or other regulators. In addition, all of the other terms of the Order are still in effect. Under the agreement, the Bank has paid $6.2 million into a remediation fund, the majority of which has been distributed to borrowers, and will engage in foreclosure avoidance activities, such as loan modifications and short sales over the next two years in an aggregate principal amount of $9.9 million . In return, the OCC waived any civil money penalties that could have been assessed against the Bank. During 2013 , the Company submitted for credit from the OCC mortgage loans in the amount of $74.1 million , which represents the principal balance of mortgage loans for which the Bank completed foreclosure avoidance activities with its borrowers. The Bank represents 0.17% of the total $9.3 billion settlement among the banks and is the smallest participant in the agreement. The total $16.1 million related to the remediation fund and mortgage modifications was fully reserved. On June 16, 2015, the Bank entered into a consent order amending the Order and the 2013 amendment to the Order (the “2015 Amendment”). The 2015 Amendment states that the Bank has not fully complied with the terms of the OTS Order and that nine actionable items under the OTS Order, as amended, remain. The 2015 Amendment imposes certain supervisory restrictions

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2015
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 15. RELATED PARTY TRANSACTIONS The Company has various debt agreements with Santander. For a listing of these debt agreements, see Note 12 to the Consolidated Financial Statements of the Company's Annual Report on Form 10-K for the year ended December 31, 2014 . The Company and its affiliates also entered into or were subject to various service agreements with Santander and its affiliates. Each of these agreements was made in the ordinary course of business and on market terms. A list and description of these agreements can be found in Note 22 to the Consolidated Financial Statements of the Company's Annual Report on Form 10-K for the year ended December 31, 2014 .

FAIR VALUE (As Restated)

FAIR VALUE (As Restated)	9 Months Ended
	Sep. 30, 2015
Fair Value Disclosures [Abstract]
FAIR VALUE (As Restated)	NOTE 16. FAIR VALUE (As Restated) General As of September 30, 2015 , $22.3 billion of the Company’s total assets consisted of financial instruments measured at fair value on a recurring basis, including financial instruments for which the Company elected the FVO. Approximately $10.5 million of these financial instruments were measured using quoted market prices for identical instruments or Level 1 inputs. Approximately $20.1 billion of these financial instruments were measured using valuation methodologies involving market-based and market-derived information, or Level 2 inputs. Approximately $2.1 billion of these financial instruments were measured using model-based techniques, or Level 3 inputs, and represented approximately 9.6% of total assets measured at fair value and approximately 1.6% of total consolidated assets. NOTE 16. FAIR VALUE (As Restated) (continued) Fair value is defined in GAAP as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The standard focuses on the exit price in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants. GAAP establishes a fair value reporting hierarchy to maximize the use of observable inputs when measuring fair value and defines the three levels of inputs as noted below: • Level 1 - Assets or liabilities for which the identical item is traded on an active exchange, such as publicly-traded instruments or futures contracts. • Level 2 - Assets and liabilities valued based on observable market data for similar instruments. Fair value is estimated using inputs other than quoted prices included within Level 1 that are observable for assets or liabilities, either directly or indirectly. • Level 3 - Assets or liabilities for which significant valuation assumptions are not readily observable in the market, and instruments valued based on the best available data, some of which is internally developed and considers risk premiums that a market participant would require. Fair value is estimated using unobservable inputs that are significant to the fair value of the assets or liabilities. Level 3 assets and liabilities may include financial instruments whose value is determined using pricing services, pricing models with internally developed assumptions, DCF methodologies, or similar techniques, as well as instruments for which the determination of fair value requires significant management judgment or estimation. Assets and liabilities measured at fair value, by their nature; result in a higher degree of financial statement volatility. When available, the Company attempts to use quoted market prices or matrix pricing in active markets to determine fair value and classifies such items as Level 1 or Level 2 assets or liabilities. If quoted market prices in active markets are not available, fair value is determined using third-party broker quotes and/or DCF models incorporating various assumptions including interest rates, prepayment speeds and credit losses. Assets and liabilities valued using broker quotes and/or DCF models are classified as either Level 2 or Level 3, depending on the lowest level classification of an input that is considered significant to the overall valuation. The Company values assets and liabilities based on the principal market on which each would be sold (in the case of assets) or transferred (in the case of liabilities). The principal market is the forum with the greatest volume and level of activity. In the absence of a principal market, the valuation is based on the most advantageous market. In the absence of observable market transactions, the Company considers liquidity valuation adjustments to reflect the uncertainty in pricing the instruments. The fair value of a financial asset is measured on a stand-alone basis and cannot be measured as a group, with the exception of certain financial instruments held and managed on a net portfolio basis. In measuring the fair value of a nonfinancial asset, the Company assumes the highest and best use of the asset by a market participant, not just the intended use, to maximize the value of the asset. The Company also considers whether any credit valuation adjustments are necessary based on the counterparty's credit quality. Any models used to determine fair values or validate dealer quotes based on the descriptions below are subject to review and testing as part of the Company's model validation and internal control testing processes. The Bank's Market Risk Department is responsible for determining and approving the fair values of all assets and liabilities valued at fair value, including the Company's Level 3 assets and liabilities. Price validation procedures are performed and the results are reviewed for Level 3 assets and liabilities by the Market Risk Department. Price validation procedures performed for these assets and liabilities can include comparing current prices to historical pricing trends by collateral type and vintage, comparing prices by product type to indicative pricing grids published by market makers, and obtaining corroborating dealer prices for significant securities. The Company reviews the assumptions utilized to determine fair value on a quarterly basis. Any changes in methodologies or significant inputs used in determining fair values are further reviewed to determine if a change in fair value level hierarchy has occurred. Transfers in and out of Levels 1, 2 and 3 are considered to be effective as of the end of the quarter in which they occur. There were no transfers between Levels 1, 2 and 3 during the three-month and nine-month periods ended September 30, 2015 for any assets or liabilities valued at fair value on a recurring basis. There were no transfers between Levels 1, 2 and 3 during the three-month period ended September 30, 2014 . During the nine-month period ended September 30, 2014 , the Company transferred certain of its ABS from Level 2 to Level 3 due to limited price transparency in connection with their limited trading activity. NOTE 16. FAIR VALUE (As Restated) (continued) Assets and Liabilities Measured at Fair Value on a Recurring Basis The following tables present the assets and liabilities that are measured at fair value on a recurring basis by major product category and fair value hierarchy as of September 30, 2015 and December 31, 2014 . Quoted Prices in Active Significant Other Significant Balance at (in thousands) Financial assets: US Treasury securities $ — $ 3,209,863 $ — $ 3,209,863 Corporate debt — 1,563,099 — 1,563,099 Asset-backed securities — 321,924 1,622,727 1,944,651 Equity securities 10,528 — — 10,528 State and municipal securities — 761,322 — 761,322 Mortgage backed securities — 13,561,721 — 13,561,721 Total investment securities available-for-sale 10,528 19,417,929 1,622,727 21,051,184 Retail installment contracts held for investment — — 374,158 374,158 Loans held-for-sale — 280,764 — 280,764 Mortgage servicing rights — — 143,535 143,535 Derivatives: Fair value — 3,708 — 3,708 Mortgage banking interest rate lock commitments — — 5,480 5,480 Customer related — 349,053 — 349,053 Foreign exchange — 29,413 — 29,413 Mortgage servicing — 3,684 — 3,684 Interest rate cap agreements — 24,451 — 24,451 Other — 8,620 15 8,635 Total financial assets $ 10,528 $ 20,117,622 $ 2,145,915 $ 22,274,065 Financial liabilities: Derivatives: Fair value $ — $ 6,445 $ — $ 6,445 Cash flow — 71,178 — 71,178 Mortgage banking forward sell commitments — 4,200 — 4,200 Customer related — 313,048 — 313,048 Total return swap — — 282 282 Foreign exchange — 28,743 — 28,743 Mortgage servicing — 2,399 — 2,399 Interest rate swaps — 12,743 — 12,743 Option for interest rate cap — 24,462 — 24,462 Total return settlement — — 53,322 53,322 Other — 11,513 136 11,649 Total financial liabilities $ — $ 474,731 $ 53,740 $ 528,471 NOTE 16. FAIR VALUE (As Restated) (continued) Quoted Prices in Active Significant Other Significant Balance at (in thousands) Financial assets: US Treasury securities $ — $ 1,695,767 $ — $ 1,695,767 Corporate debt — 2,182,401 — 2,182,401 Asset-backed securities — 1,452,760 1,267,643 2,720,403 Equity securities 10,343 — — 10,343 State and municipal securities — 1,823,462 — 1,823,462 Mortgage backed securities — 7,475,702 — 7,475,702 Total investment securities available-for-sale 10,343 14,630,092 1,267,643 15,908,078 Trading securities — 833,936 — 833,936 Retail installment contracts held for investment — — 845,911 845,911 Loans held-for-sale — 213,666 — 213,666 Mortgage servicing rights — — 145,047 145,047 Derivatives: Fair value — 2,943 — 2,943 Cash flow — 7,619 — 7,619 Mortgage banking interest rate lock commitments — — 3,063 3,063 Customer related — 289,240 — 289,240 Foreign exchange — 20,033 — 20,033 Mortgage servicing — 7,432 — 7,432 Interest rate swap agreements — 535 — 535 Interest rate cap agreements — 49,762 — 49,762 Other — 6,536 7 6,543 Total financial assets $ 10,343 $ 16,061,794 $ 2,261,671 $ 18,333,808 Financial liabilities: Derivatives: Fair value $ — $ 1,759 $ — $ 1,759 Cash flow — 20,552 — 20,552 Mortgage banking forward sell commitments — 2,424 — 2,424 Customer related — 252,955 — 252,955 Total return swap — 1,736 282 2,018 Foreign exchange — 17,390 — 17,390 Mortgage servicing — 7,448 — 7,448 Interest rate swaps — 12,743 — 12,743 Option for interest rate cap — 49,806 — 49,806 Total return settlement — — 48,893 48,893 Other — 7,823 73 7,896 Total financial liabilities $ — $ 374,636 $ 49,248 $ 423,884 NOTE 16. FAIR VALUE (As Restated) (continued) Assets and Liabilities Measured at Fair Value on a Nonrecurring Basis The Company may be required to measure certain assets and liabilities at fair value on a nonrecurring basis in accordance with GAAP from time to time. These adjustments to fair value usually result from application of lower-of-cost-or-fair value accounting or certain impairment measures. Assets measured at fair value on a nonrecurring basis that were still held on the balance sheet were as follows: Quoted Prices in Active Significant Other Significant Fair Value (in thousands) September 30, 2015 Impaired loans held for investment $ — $ 89,338 $ 360 $ 89,698 Foreclosed assets — 21,908 — 21,908 Vehicle inventory — 182,069 — 182,069 December 31, 2014 Impaired loans held for investment $ — $ 101,218 $ 67,699 $ 168,917 Foreclosed assets — 45,599 — 45,599 Vehicle inventory — 136,136 — 136,136 Indefinite lived intangibles — — 21,500 21,500 Valuation Processes and Techniques Impaired loans held for investment represents the recorded investment of impaired commercial loans for which the Company periodically records nonrecurring adjustments of collateral-dependent loans measured for impairment when establishing the allowance for loan losses. Such amounts are generally based on the fair value of the underlying collateral supporting the loan. Written offers to purchase a specific impaired loan are considered observable market inputs, which are considered Level 1 inputs. Appraisals are obtained to support the fair value of the collateral and incorporate measures such as recent sales prices for comparable properties, which are considered Level 2 inputs. Loans for which the value of the underlying collateral is determined using a combination of real estate appraisals, field examinations and internal calculations are considered Level 3 inputs. The inputs in the internal calculations include the loan balance, estimation of the collectability of the underlying receivables held by the customer used as collateral, sale and liquidation value of the inventory held by the customer used as collateral and historical loss-given-default parameters. In cases in which the carrying value exceeds the fair value of the collateral less cost to sell, an impairment charge is recognized. The total carrying value of these loans was $54.3 million and $100.2 million at September 30, 2015 and December 31, 2014 , respectively. Foreclosed assets represent the recorded investment in assets taken in foreclosure of defaulted loans, and are primarily comprised of commercial and residential real properties and generally measured at fair value less costs to sell. The fair value of the real property is generally determined using appraisals or other indications of value based on recent comparable sales of similar properties or assumptions generally observable in the marketplace. The Company estimates the fair value of its vehicles, which are obtained either through repossession or lease termination, using historical auction rates and current market levels of used car prices. The estimated fair value of intangible assets is valued using unobservable inputs and is classified as Level 3. Fair value is calculated using a DCF model. See further discussion on intangible assets in Note 8. NOTE 16. FAIR VALUE (As Restated) (continued) Fair Value Adjustments The following table presents the increases and decreases in value of certain assets that are measured at fair value on a nonrecurring basis for which a fair value adjustment has been included in the Condensed Consolidated Statements of Operations relating to assets held at period-end: Statement of Operations Three-Month Period Nine-Month Period 2015 2014 2015 2014 (in thousands) Impaired loans held for investment Provision for credit losses $ (2,888 ) $ (12,826 ) $ (1,445 ) $ (17,652 ) Foreclosed assets Other administrative expense (474 ) (167 ) (1,501 ) (519 ) $ (3,362 ) $ (12,993 ) $ (2,946 ) $ (18,171 ) Level 3 Rollforward for Recurring Assets and Liabilities The tables below present the changes in all Level 3 balances for the three-month and nine-month periods ended September 30, 2015 and 2014 , respectively. Three-Month Period Ended September 30, 2015 Investments Retail Installment Contracts Held for Investment MSRs Derivatives Total (in thousands) Balance, June 30, 2015 $ 1,539,483 $ 494,651 $ 157,147 $ (57,592 ) $ 2,133,689 (Losses) in other comprehensive income (5,307 ) — — — (5,307 ) Gains/(losses) in earnings — 39,296 (13,472 ) 7,340 33,164 Additions/Issuances 311,540 — 5,795 — 317,335 Settlements (1) (222,989 ) (159,789 ) (5,935 ) 2,007 (386,706 ) Balance, September 30, 2015 $ 1,622,727 $ 374,158 $ 143,535 $ (48,245 ) $ 2,092,175 Changes in unrealized gains (losses) included in earnings related to balances still held at September 30, 2015 $ — $ 39,296 $ (13,472 ) $ 3,745 $ 29,569 Nine-Month Period Ended September 30, 2015 Investments Retail Installment Contracts Held for Investment MSRs Derivatives Total (in thousands) Balance, December 31, 2014 $ 1,267,643 $ 845,911 $ 145,047 $ (46,178 ) $ 2,212,423 (Losses) in other comprehensive income (8,961 ) — — — (8,961 ) Gains/(losses) in earnings — 219,837 749 (8,130 ) 212,456 Additions/Issuances 910,135 — 17,124 — 927,259 Settlements (1) (546,090 ) (691,590 ) (19,385 ) 6,063 (1,251,002 ) Balance, September 30, 2015 $ 1,622,727 $ 374,158 $ 143,535 $ (48,245 ) $ 2,092,175 Changes in unrealized gains (losses) included in earnings related to balances still held at September 30, 2015 $ — $ 219,837 $ 749 $ (10,547 ) $ 210,039 (1) Settlements include charge-offs, prepayments, pay downs and maturities. NOTE 16. FAIR VALUE (As Restated) (continued) Three-Month Period Ended September 30, 2014 Investments Retail Installment Contracts Held for Investment MSRs Derivatives Total (in thousands) Balance, June 30, 2014 $ 1,243,872 $ 1,273,072 $ 124,118 $ (43,534 ) $ 2,597,528 (Losses) in other comprehensive income (849 ) — — — (849 ) Gains/(losses) in earnings — 116,177 (2,726 ) (3,408 ) 110,043 Additions/Issuances 69,543 — 16,078 — 85,621 Settlements (1) (138,107 ) (362,737 ) (5,679 ) 2,453 (504,070 ) Balance, September 30, 2014 $ 1,174,459 $ 1,026,512 $ 131,791 $ (44,489 ) $ 2,288,273 Changes in unrealized gains (losses) included in earnings related to balances still held at September 30, 2014 $ — $ 116,177 $ (2,726 ) $ (1,381 ) $ 112,070 Nine-Month Period Ended September 30, 2014 Investments Retail Installment Contracts Held for Investment MSRs Derivatives Total (in thousands) Balance, December 31, 2013 $ 52,940 $ — $ 141,787 $ (50,221 ) $ 144,506 Gains in other comprehensive income 1,021 — — — 1,021 Gains/(losses) in earnings — 475,607 (14,078 ) (3,235 ) 458,294 Additions/Issuances 171,869 1,870,383 20,081 — 2,062,333 Settlements (1) (222,831 ) (1,319,478 ) (15,999 ) 8,967 (1,549,341 ) Transfers into level 3 1,171,460 — — — 1,171,460 Balance, September 30, 2014 $ 1,174,459 $ 1,026,512 $ 131,791 $ (44,489 ) $ 2,288,273 Changes in unrealized gains (losses) included in earnings related to balances still held at September 30, 2014 $ — $ 475,607 $ (14,078 ) $ (4,753 ) $ 456,776 (1) Settlements include charge-offs, prepayments, pay downs and maturities. NOTE 16. FAIR VALUE (As Restated) (continued) Valuation Processes and Techniques - Recurring Fair Value Assets and Liabilities The following is a description of the valuation techniques used for instruments measured at fair value on a recurring basis: Securities Available-for-Sale and Trading Securities Securities accounted for at fair value include both available-for-sale and trading securities portfolios. The Company utilizes a third-party pricing service to value its investment securities portfolios. Its primary pricing service has consistently proved to be a high quality third-party pricing provider. For those investments not valued by the pricing vendors, other trusted market sources are utilized. The vendors the Company uses provide pricing services on a global basis. The Company monitors and validates the reliability of vendor pricing on an ongoing basis, which can include pricing methodology reviews, performing detailed reviews of the assumptions and inputs used by the vendor to price individual securities, and price validation testing. Price validation testing is performed independently of the risk-taking function and can include corroborating the prices received from third-party vendors with prices from another third-party source, reviewing valuations of comparable instruments, comparison to internal valuations, or reference to recent sales of similar securities. The classification of securities within the fair value hierarchy is based upon the activity level in the market for the security type and the observability of the inputs used to determine their fair value. Actively traded quoted market prices for investment securities available-for-sale, such as U.S. Treasury securities, corporate debt, state and municipal securities, and MBS, are not readily available. The Company's principal markets for its investment securities are the secondary institutional markets with an exit price that is predominantly reflective of bid-level pricing in these markets. These investment securities are priced by third-party pricing vendors. The third-party vendors use a variety of methods in pricing securities that incorporate relevant market data to arrive at an estimate of what a buyer in the marketplace would pay for a security under current market conditions. These investment securities are, therefore, considered Level 2. ABS is comprised primarily of collateralized loan obligations ("CLOs") and other ABS. Certain ABS are valued using DCF models. The DCF models are obtained from a third-party pricing vendor which uses observable market data and therefore are classified as Level 2 inputs. CLOs are initially valued by the provider using DCF models which consider inputs such as default correlation, credit spread, prepayment speed, conditional default rate and loss severity. The price produced by the model is then compared to recent trades for similar transactions. If there are differences between the model price and the market price, adjustments are made to the model so the final price approximates the market price. These CLO investments are, therefore, considered Level 2. Other ABS that could not be valued using a third-party pricing service are valued using an internally-developed DCF model. When estimating the fair value using this model, the Company uses its best estimate of the key assumptions which include the discount rates and forward yield curves. The Company uses comparable bond indices based on industry, term, and rating to discount the expected future cash flows. Determining the comparability of assets involves significant subjectivity related to asset type differences, cash flows, performance and other inputs. The inability of the Company to corroborate the fair value of the ABS due to the limited available observable data on these ABS resulted in a fair value classification of Level 3. The Company's equity securities are priced using net asset value per share, which is validated with a sufficient level of observable activity. Since the price is observable and unadjusted, these investments are considered Level 1. Gains and losses on investments are recognized in the Condensed Consolidated Statements of Operations through Net gain on sale of investment securities. NOTE 16. FAIR VALUE (As Restated) (continued) Retail Installment Contracts Held for Investment For certain retail installment contracts held for investment within loans held for investment, the Company has elected the FVO. The fair values of the retail installment contracts are estimated using the DCF model. In estimating the fair value using this model, the Company uses significant unobservable inputs on key assumptions, which includes historical default rate and adjustments to reflect voluntary prepayments, prepayment rates based on available data from a comparable market securitization of similar assets, discount rates reflective of the cost of funding debt issuance and recent historical equity yields, and recovery rates based on the average severity utilizing reported severity rates and loss severity utilizing available market data from a comparable securitized pool. Accordingly, retail installment contracts held for investment are classified as Level 3. Loans Held-for-Sale The fair values of LHFS are estimated using published forward agency prices to agency buyers such as the FNMA and the FHLMC. The majority of the residential mortgage LHFS portfolio is sold to these two agencies. The fair value is determined using current secondary market prices for portfolios with similar characteristics, adjusted for servicing values and market conditions. These loans are regularly traded in active markets, and observable pricing information is available from market participants. The prices are adjusted as necessary to include the embedded servicing value in the loans and to take into consideration the specific characteristics of certain loans that are priced based on the pricing of similar loans. These adjustments represent unobservable inputs to the valuation, but are not considered significant given the relative insensitivity of the value to changes in these inputs to the fair value of the loans. Accordingly, residential mortgage LHFS are classified as Level 2. See further discussion below in the FVO for Financial Assets and Financial Liabilities section below. MSRs The model to value MSRs estimates the present value of the future net cash flows from mortgage servicing activities based on various assumptions. These cash flows include servicing and ancillary revenue, offset by the estimated costs of performing servicing activities. Significant assumptions used in the valuation of residential MSRs include changes in anticipated loan prepayment rates ("CPRs") and the discount rate, reflective of a market participant's required return on an investment for similar assets. Other important valuation assumptions include market-based servicing costs and the anticipated earnings on escrow and similar balances held by the Company in the normal course of mortgage servicing activities. All of these assumptions are considered to be unobservable inputs. Historically, servicing costs and discount rates have been less volatile than CPR and earnings rates, both of which are directly correlated with changes in market interest rates. Increases in prepayment speeds, discount rates and servicing costs result in lower valuations of MSRs. Decreases in the anticipated earnings rate on escrow and similar balances result in lower valuations of MSRs. For each of these items, the Company makes assumptions based on current market information and future expectations. All of the assumptions are based on standards that the Company believes would be utilized by market participants in valuing MSRs and are derived and/or benchmarked against independent public sources. Accordingly, MSRs are classified as Level 3 inputs. Gains and losses on MSRs are recognized on the Condensed Consolidated Statements of Operations through Mortgage banking income. See further discussion on MSRs in Note 9 . Listed below are the most significant inputs that are utilized by the Company in the evaluation of residential MSRs: • A 10% and 20% increase in the CPR speed would decrease the fair value of the residential servicing asset by $5.3 million and $10.1 million , respectively, at September 30, 2015 . • A 10% and 20% increase in the discount rate would decrease the fair value of the residential servicing asset by $5.0 million and $9.5 million , respectively, at September 30, 2015 . NOTE 16. FAIR VALUE (As Restated) (continued) Significant increases/(decreases) in any of those inputs in isolation would result in significantly higher/(lower) fair value measurements. These sensitivity calculations are hypothetical and should not be considered to be predictive of future performance. Changes in fair value based on adverse changes in assumptions generally cannot be extrapolated because the relationship of the change in assumption to the change in fair value may not be linear. Also, the effect of an adverse variation in a particular assumption on the fair value of the MSRs is calculated without changing any other assumption, while in reality changes in one factor may result in changes in another, which may either magnify or counteract the effect of the change. Prepayment estimates generally increase when market interest rates decline and decrease when market interest rates rise. Discount rates typically increase when market interest rates increase and/or credit and liquidity risks increase and decrease when market interest rates decline and/or credit and liquidity conditions improve. Derivatives The valuation of these instruments is determined using widely accepted valuation techniques, including DCF analysis on the expected cash flows of each derivative. This analysis reflects the contractual terms of the derivatives, including the period to maturity, and uses observable and unobservable market-based inputs. The fair value represents the estimated amount SHUSA would receive or pay to terminate the contract or agreement, taking into account current interest rates, foreign exchange rates, equity prices and, when appropriate, the current creditworthiness of the counterparties. The Company incorporates credit valuation adjustments in the fair value measurement of its derivatives to reflect the respective counterparty's nonperformance risk in the fair value measurement of its derivatives, except for those derivative contracts with associated credit support annexes which provide credit enhancements, such as collateral postings and guarantees. The Company has determined that the majority of the inputs used to value its derivatives fall within Level 2 of the fair value hierarchy. Certain of the Company's derivatives utilize Level 3 inputs, which are primarily related to mortgage banking derivatives-interest rate lock commitments and total return settlement derivative contracts. The DCF model is utilized to determine the fair value of the mortgage banking derivatives-interest rate lock commitments and the total return settlement derivative contracts. The significant unobservable inputs for mortgage banking derivatives used in the fair value measurement of the Company's loan commitments are "pull through" percentage and the MSR value that is inherent in the underlying loan value. The pull through percentage is an estimate of loan commitments that will result in closed loans. The significant unobservable inputs for total return settlement derivative contracts used in the fair value measurement of the Company's liabilities are discount percentages, which are based on comparable financial instruments. Significant increases/(decreases) in any of these inputs in isolation would result in significantly higher/(lower) fair value measurements. Significant increases/(decreases) in the fair value of a mortgage banking derivative asset/(liability) results when the probability of funding increases/(decreases). Significant increases/(decreases) in the fair value of a mortgage loan commitment result when the embedded servicing value increases/(decreases). Gains and losses related to derivatives affect various line items in the Condensed Consolidated Statements of Operations. See Note 11 for a discussion of derivatives activity. NOTE 16. FAIR VALUE (As Restated) (continued) Level 3 Inputs - Significant Recurring Assets and Liabilities The following table presents quantitative information about the significant unobservable inputs within significant Level 3 recurring assets and liabilities. Fair Value at September 30, 2015 Valuation Technique Unobservable Inputs Range (in thousands) Financial Assets: Asset-backed securities Financing bonds $ 1,571,741 Discounted Cash Flow Discount Rate (1) 0.79% - 2.01% (1.10%) Sale-leaseback securities $ 50,986 Consensus Pricing (2) Offered quotes (3) 130.15 % Retail installment contracts held for investment $ 374,158 Discounted Cash Flow ABS (4) 0.40 % Prepayment rate (CPR) (5) 11.00 % Discount Rate (6) 5.95% - 12.00% (10.63%) Recovery Rate (7) 25.00% - 43.00% (31.67%) Mortgage servicing rights $ 143,535 Discounted Cash Flow Prepayment rate (CPR) (8) 0.01% - 36.43% (10.38%) Discount Rate (9) 9.90 % Mortgage banking interest rate lock commitments $ 5,480 Discounted Cash Flow Pull through percentage (10) 77.46 % MSR value (11) 0.71% - 1.07% (1.02%) Financial Liabilities: Total return settlement $ 53,322 Discounted Cash Flow Discount Rate (5) 8.72 % (1) Based on the applicable term and discount index. (2) Consensus pricing refers to fair value estimates that are generally developed using information such as dealer quotes or other third-party valuations or comparable asset prices. (3) Based on the nature of the input, a range or weighted average does not exist. For sale-lease back securities, the Company owns one security. (4) Based on the historical default rate and adjustments to reflect voluntary prepayments. (5) Based on the analysis of available data from a comparable market securitization of similar assets. (6) Based on the cost of funding of debt issuance and recent historical equity yields. (7) Based on the average severity utilizing reported severity rates and loss severity utilizing available market data from a comparable securitized pool. (8) Average CPR projected from collateral stratified by loan type, note rate and maturity. (9) Based on the nature of the input, a range or weighted average does not exist. (10) Historical weighted average based on principal balance calculated as the percentage of loans originated for sale divided by total commitments less outstanding commitments. (11) MSR value is the estimated value of the servicing right embedded in the underlying loan, expressed in basis points of outstanding unpaid principal balance. NOTE 16. FAIR VALUE (As Restated) (continued) Fair Value of Financial Instruments The carrying amounts and estimated fair values, as well as the level within the fair value hierarchy, of the Company's financial instruments are as follows: September 30, 2015 Carrying Value Fair Value Level 1 Level 2 Level 3 (in thousands) Financial assets: Cash and amounts due from depository institutions $ 4,619,782 $ 4,619,782 $ 4,619,782 $ — $ — Available-for-sale investment securities 21,051,184 21,051,184 10,528 19,417,929 1,622,727 Loans held for investment, net 75,816,054 75,683,065 — 89,338 75,593,727 Loans held-for-sale 2,990,708 3,041,325 — 3,041,325 — Restricted cash 2,431,103 2,431,103 2,431,103 — — Mortgage servicing rights 143,535 143,535 — — 143,535 Derivatives 424,424 424,424 — 418,929 5,495 Financial liabilities: Deposits 55,543,255 55,565,093 47,377,317 8,187,776 — Borrowings and other debt obligations 48,371,320 49,378,230 — 39,499,046 9,879,184 Derivatives 528,471 528,471 — 474,731 53,740 December 31, 2014 Carrying Value Fair Value Level 1 Level 2 Level 3 (in thousands)

BUSINESS SEGMENT INFORMATION (A

BUSINESS SEGMENT INFORMATION (As Restated)	9 Months Ended
	Sep. 30, 2015
Segment Reporting [Abstract]
BUSINESS SEGMENT INFORMATION (As Restated)	NOTE 17. BUSINESS SEGMENT INFORMATION (As Restated) Business Segment Products and Services The Company’s reportable segments are focused principally around the customers the Bank and SC serve. During the first quarter of 2016, certain management and business line changes became effective as the Company reorganized its management reporting in order to improve its structure and focus to better align management teams and resources with the business goals of the Company and provide enhanced customer service to its clients. Accordingly, the following changes were made within the Company's reportable segments to provide greater focus on each of its core businesses: • The small business banking, commercial business banking, and auto leasing lines of business formerly included in the Auto Finance and Business Banking reportable segment, were combined with the Consumer and Business Banking reportable segment. • The Real Estate and Commercial reportable segment was split into the Commercial Real Estate reportable segment and the Commercial Banking reportable segment. • The CEVF and dealer floor plan lines of business, formerly included in the Auto Finance & Business Banking reportable segment, were moved to the Commercial Banking business unit. • The internal FTP guidelines and methodologies were revised to align with Santander corporate criteria for internal management reporting. These FTP changes impact all reporting segments, excluding SC. NOTE 17. BUSINESS SEGMENT INFORMATION (As Restated) (continued) The Company has identified the following reportable segments: • The Consumer and Business Banking segment (formerly known as the Retail Banking segment) primarily comprises the Bank's branch locations, residential mortgage business and business banking customers. The branch locations offer a wide range of products and services to both consumers and business banking customers, which attract deposits by offering a variety of deposit instruments including demand and interest-bearing demand deposit accounts, money market and savings accounts, CDs and retirement savings products. The branch locations also offer consumer loans such as credit cards, and home equity loans and lines of credit, and business loans such as commercial lines of credit and business credit cards. In addition, investment services provide annuities, mutual funds, managed monies, and insurance products and acts as an investment brokerage agent to the customers of the Consumer and Business Banking segment. • The Commercial Banking segment currently provides commercial lines, loans, and deposits to medium and large business banking customers as well as financing and deposits for government entities, commercial loans to dealers and financing for commercial vehicles and municipal equipment. This segment also provides financing and deposits for government entities and niche product financing for specific industries, including oil and gas and mortgage warehousing, among others. • The Commercial Real Estate segment offers commercial real estate loans and multifamily loans to customers. • The Global Corporate Banking ("GCB") segment was formerly designated as the Global Corporate Banking & Market & Large Corporate Banking segment, and was renamed during the third quarter of 2015.. This segment was formerly designated as the Global Corporate Banking & Market & Large Corporate Banking segment and was renamed during the third quarter of 2015. This segment serves the needs of global commercial and institutional customers by leveraging the international footprint of the Santander group to provide financing and banking services to corporations with over $500 million in annual revenues. GCB's offerings and strategy are based on Santander's local and global capabilities in wholesale banking. • SCUSA is a specialized consumer finance company focused on vehicle finance and third-party servicing. SCUSA’s primary business is the indirect origination of retail installment contracts, principally through manufacturer-franchised dealers in connection with their sale of new and used vehicles to retail consumers. In conjunction with a ten -year private label financing agreement with the Chrysler Group that became effective May 1, 2013, SCUSA offers a full spectrum of auto financing products and services to Chrysler customers and dealers under the Chrysler Capital brand. These products and services include consumer retail installment contracts and leases, as well as dealer loans for inventory, construction, real estate, working capital and revolving lines of credit. SCUSA also originates vehicle loans through a web-based direct lending program, purchases vehicle retail installment contracts from other lenders, and services automobile, recreational and marine vehicle portfolios for other lenders. Additionally, SCUSA has several relationships through which it provides personal loans, private label credit cards and other consumer finance products. During 2015, SCUSA announced its intention to exit the personal lending business. SCUSA has entered into a number of intercompany agreements with the Bank as described above as part of the Auto Finance & Business Banking segment. All intercompany revenue and fees between the Bank and SCUSA are eliminated in the consolidated results of the Company. The Other category includes earnings from the investment portfolio, interest from the non-strategic assets portfolio, interest expense on the Company's borrowings and other debt obligations, amortization of intangible assets and certain unallocated corporate income and indirect expenses. For segment reporting purposes, SCUSA continues to be managed as a separate business unit. The Company’s segment results, excluding SCUSA, are derived from the Company’s business unit profitability reporting system by specifically attributing managed balance sheet assets, deposits and other liabilities and their related interest income or expense to each of the segments. Funds transfer pricing methodologies are utilized to allocate a cost for funds used or a credit for funds provided to business line deposits, loans and selected other assets using a matched funding concept. The methodology includes a liquidity premium adjustment, which considers an appropriate market participant spread for commercial loans and deposits by analyzing the mix of borrowings available to the Company with comparable maturity periods. NOTE 17. BUSINESS SEGMENT INFORMATION (As Restated) (continued) Other income and expenses are managed directly by each business line, including fees, service charges, salaries and benefits, and other direct expenses, as well as certain allocated corporate expenses, and are accounted for within each segment’s financial results. Accounting policies for the lines of business are the same as those used in preparation of the Condensed Consolidated Financial Statements with respect to activities specifically attributable to each business line. However, the preparation of business line results requires management to establish methodologies to allocate funding costs and benefits, expenses and other financial elements to each line of business. Where practical, the results are adjusted to present consistent methodologies for the segments. The application and development of management reporting methodologies is a dynamic process and is subject to periodic enhancements. The implementation of these enhancements to the internal management reporting methodology may materially affect the results disclosed for each segment with no impact on consolidated results. Whenever significant changes to management reporting methodologies take place, prior period information is reclassified wherever practicable. Certain segments previously deemed quantitatively significant no longer met the threshold and have been combined with the Other category as of September 30, 2015 . Prior period results have been recast to conform to the new composition of the reportable segments. NOTE 17. BUSINESS SEGMENT INFORMATION (As Restated) (continued) Results of Segments The following tables present certain information regarding the Company’s segments. For the Three-Month Period Ended SHUSA excluding SCUSA SCUSA (4) September 30, 2015 Consumer & Business Banking Commercial Banking Commercial Real Estate Global Corporate Banking Other (2) SCUSA (3) SCUSA Purchase Price Adjustments Eliminations Total (in thousands) Net interest income $ 214,208 $ 70,445 $ 67,302 $ 54,381 $ (20,594 ) $ 1,176,411 $ 71,620 $ 116 $ 1,633,889 Total non-interest income 167,696 12,431 23,158 19,047 22,852 382,700 101,102 (9,991 ) 718,995 Gain on change in control — — — — — — — — — Provision/(release) for credit losses 7,094 (6,329 ) 9,898 (10,931 ) (18,357 ) 723,921 231,869 — 937,165 Total expenses 442,843 44,993 17,427 26,410 93,197 462,214 15,034 (13,975 ) 1,088,143 (Loss)/Income before income taxes (68,033 ) 44,212 63,135 57,949 (72,582 ) 372,976 (74,181 ) 4,100 327,576 Intersegment revenue/(expense) (1) 238 1,203 368 (2,241 ) 432 — — — — Total assets 21,944,625 15,796,714 15,012,129 12,200,062 30,703,998 35,329,343 — — 130,986,871 For the Nine-Month Period Ended SHUSA excluding SCUSA SCUSA (4) September 30, 2015 Consumer & Business Banking Commercial Banking Commercial Real Estate Global Corporate Banking Other (2) SCUSA (3) SCUSA Purchase Price Adjustments Eliminations Total (in thousands) Net interest income $ 627,152 $ 202,833 $ 202,126 $ 157,555 $ (18,189 ) $ 3,469,970 $ 342,018 $ 260 $ 4,983,725 Total non-interest income 523,337 35,704 39,324 60,437 67,397 1,137,296 184,390 (38,304 ) 2,009,581 Gain on change in control — — — — — — — — — Provision/(release) for credit losses 33,779 1,370 22,694 (5,173 ) 12,706 1,935,147 955,532 — 2,956,055 Total expenses 1,306,508 135,966 54,392 79,310 203,182 1,360,708 43,438 (40,849 ) 3,142,655 (Loss)/Income before income taxes (189,798 ) 101,201 164,364 143,855 (166,680 ) 1,311,411 (472,562 ) 2,805 894,596 Intersegment revenue/(expense) (1) 891 2,961 1,467 (5,886 ) 567 — — — — Total assets 21,944,625 15,796,714 15,012,129 12,200,062 30,703,998 35,329,343 — — 130,986,871 (1) Intersegment revenue/(expense) represents charges or credits for funds used or provided by each of the segments and is included in net interest income. (2) Other is not considered a segment and includes earnings from non-strategic assets, the investment portfolio, interest expense on the Bank’s and Holding Company's borrowings and other debt obligations, amortization of intangible assets and certain unallocated corporate income and indirect expenses. (3) Management of SHUSA manages SCUSA by analyzing the pre-Change in Control results of SCUSA as disclosed in this column. (4) Purchase Price Adjustments represents the impact that SCUSA purchase marks had on the results of SCUSA included within the consolidated operations of SHUSA, while eliminations eliminate intercompany transactions. NOTE 17. BUSINESS SEGMENT INFORMATION (As Restated) (continued) For the Three- Month Period Ended SHUSA excluding SCUSA SCUSA (4) September 30, 2014 Consumer & Business Banking Commercial Banking Commercial Real Estate Global Corporate Banking Other (2) SCUSA (3) SCUSA Purchase Price Adjustments Eliminations Total (in thousands) Net interest income $ 206,182 $ 62,548 $ 65,060 $ 46,536 $ 21,507 $ 1,054,292 $ 159,849 $ 29 $ 1,616,003 Total non-interest income 205,135 11,496 6,791 21,072 38,777 289,209 47,486 (16,220 ) 603,746 Provision/(release) for credit losses 36,083 34,032 (84,235 ) 7,990 6,130 722,159 24,504 — 746,663 Total expenses 405,533 38,671 23,770 26,142 71,486 343,617 15,153 (14,784 ) 909,588 Income/(loss) before income taxes (30,299 ) 1,341 132,316 33,476 (17,332 ) 277,725 167,678 (1,407 ) 563,498 Intersegment revenue/(expense) (1) 257 1,493 62 (1,653 ) (159 ) — — — — Total assets 21,882,105 14,288,909 14,161,237 9,807,122 22,964,250 30,817,353 — — 113,920,976 For the Nine- Month Period Ended SHUSA excluding SCUSA SCUSA (4) September 30, 2014 Consumer & Business Banking Commercial Banking Commercial Real Estate Global Corporate Banking Other (2) SCUSA (3) SCUSA Purchase Price Adjustments Eliminations Total (in thousands) Net interest income $ 615,362 $ 177,879 $ 187,445 $ 131,695 $ 69,304 $ 3,117,685 $ 381,554 $ (332,746 ) $ 4,348,178 Total non-interest income 423,750 35,563 28,013 56,512 95,861 741,125 293,909 (88,886 ) 1,585,847 Gain on Change in Control — — — — — — 2,417,563 — 2,417,563 Provision/(release) for credit losses 54,711 (3,240 ) (95,339 ) 6,228 (2,360 ) 1,829,307 59,633 (215,051 ) 1,633,889 Total expenses 1,131,708 111,574 62,740 72,620 183,024 1,134,571 120,601 (256,464 ) 2,560,374 Income/(loss) before income taxes (147,307 ) 105,108 248,057 109,359 (15,499 ) 894,932 2,912,792 49,883 4,157,325 Intersegment revenue/(expense) (1) 851 3,643 839 (5,451 ) 118 — — — — Total assets 21,882,105 14,288,909 14,161,237 9,807,122 22,964,250 30,817,353 — — 113,920,976 (1) Intersegment revenue/(expense) represents charges or credits for funds used or provided by each of the segments and is included in net interest income. (2) Other is not considered a segment and includes earnings from non-strategic assets, the investment portfolio, interest expense on the Bank’s and Holding Company's borrowings and other debt obligations, amortization of intangible assets and certain unallocated corporate income and indirect expenses. (3) Management of SHUSA manages SCUSA by analyzing the pre-Change in Control results of SCUSA as disclosed in this column. (4) Purchase Price Adjustments represent the impact that SCUSA purchase marks had on the results of SCUSA included within the consolidated operations of SHUSA, while eliminations adjust for the one month that SHUSA accounted for SCUSA as an equity method investment and eliminate intercompany transactions. REVIEW OF FINANCIAL MEASURES The Chief Operating Decision Maker ("CODM"), as described by ASC 280, Segment Reporting, manages SCUSA on a historical basis by reviewing the results of SCUSA on a pre-Change in Control basis. The Results of Segments table discloses SCUSA's operating information on the same basis that it is reviewed by SHUSA's CODM to reconcile to SCUSA's GAAP results, purchase price adjustments and accounting for SCUSA as an equity method investment.

RESTATEMENTS

RESTATEMENTS	9 Months Ended
	Sep. 30, 2015
Accounting Changes and Error Corrections [Abstract]
RESTATEMENTS	RESTATEMENTS Subsequent to the issuance of the Company's September 30, 2015 Consolidated Financial Statements, the Company identified errors in its historical financial statements, including for the three and nine months ended September 30, 2015 and 2014. Accordingly, the Company has restated the unaudited interim condensed consolidated financial statements as of and for the three and nine months ended September 30, 2015 and 2014 to reflect the error corrections. The most significant errors originate from SC, a significant subsidiary of the Company. Correction of Errors 1. Errors previously disclosed in the Company Annual Report on Form 10-K for the year ended December 31, 2015 Form filed on April 14, 2016 (the "Original 10-K"): • The Company determined that its historical methodology for estimating the credit loss allowance for RICs held for investment was in error as it did not estimate impairment on TDRs separately from a general credit loss allowance on loans not classified as TDRs, and incorrectly applying a loss emergence period to the entire portfolio rather than only to loans not classified as TDRs. In addition, the Company determined that it had incorrectly identified the population of loans that should be classified and disclosed as TDRs and, separately, had incorrectly estimated the impairment on these loans, as of each of these balance sheet dates. The Company has corrected its allowance methodology accordingly, and has determined, based on the corrected methodology, the ACL reported on the condensed consolidated balance sheets was overstated by $110.9 million and $358.2 million at September 30, 2015 and December 31, 2014, respectively. • The Company determined that subvention payments related to leased vehicles were incorrectly classified within the Consolidated Statements of Operations as an addition to Leased vehicle income rather than a reduction of Leased vehicle expense. There was no impact to net income as a result of this change. The impact of the corrections of the above errors on the financial statements for the three and nine months ended September 30, 2015 and 2014 was disclosed in Part II, Item 9B, of the Annual Report on Form 10-K for the year ended December 31, 2015. 2. Errors identified subsequent to the filing of the Original Filing: • The Company previously used the loans' original contractual interest rate as the discount rate applied to the expected cash flows to determine TDR impairment. ASC 310-40-35-12 requires that expected future cash flows be discounted using the original effective interest rate. The Company has corrected the discount rate used in the determination of TDR impairment and has determined that the allowance was un derstated, and the net carrying balance of retail installment contracts held for investment accordingly overstated, by $53.8 million and $1.0 million as of September 30, 2015 and December 31, 2014, respectively, related to this methodo logy error. This error also impacted the provision for credit losses in the consolidated statements of income and comprehensive income, as noted in the tables below, and related disclosures. • The Company has determined that its application of the retrospective effective interest method for accreting discounts, subvention payments from manufacturers, and other origination costs (collectively "discount") on retail installment contracts held for investment was in error, as (i) these cost basis adjustments were accreted over the average life of a loan rather than the aggregate life of a loan pool, (ii) defaults were inappropriately considered in the estimate of future principal prepayments, (iii) the portfolio was not adequately segmented to consider different prepayment performance based on credit quality and term, (iv) remaining unaccreted balances at charge-off were being recorded as interest income rather than as reductions of the net charge-off, and (v) the unaccreted discount component of TDR carrying value was misstated, resulting in inaccurate TDR impairment. NOTE 18. RESTATEMENTS (continued) (i) The Company previously had accreted discounts over the average life of the loan portfolio. However, Examples 3 and 4 in the implementation guidance to ASC 310-20, Receivables - Nonrefundable Fees and Other Costs , provide guidance on the projection of cash flows for a pool of loans and the treatment of actual and anticipated prepayments for determining the effective interest rate under the retrospective method. The guidance demonstrates an application that aligns with the aggregate life of the loan pool rather than the average life concept. Under the average life method previously applied by the Company, anticipated prepayments shortened the life of the portfolio and maintained the portfolio monthly cash flow constant, i.e., incorrectly accelerated the accretion of discount. Accordingly, management has determined that the use of the average life was in error. (ii) The Company previously had considered all types of liquidations, both voluntary prepayments and charge offs, as prepayments for purposes of determining a prepayment assumption. However, the application of a prepayment assumption as described in ASC 310-20-35-26 does not allow for future expected defaults to be considered in the assumption. Accordingly, management has determined that the inclusion of future expected defaults in the prepayment assumption was in error. (iii) The Company previously had aggregated all loans in the RIC portfolio held for investment portfolio into one pool for the purpose of estimating prepayments and determining the effective interest rate under the retrospective method. ASC 310-20-35-30 provides some characteristics to be considered when aggregating a large number of similar loans for this purpose. Management has determined that there is differentiation in prepayment behavior within its loan portfolio based on characteristics including credit quality, maturity, and period of origination. Accordingly, management has determined that the absence of segmentation into pools of homogeneous loans was in error. (iv) The Company previously had recorded charge offs based on unpaid principal balance ("UPB"). The accretion of discount of charged-off loans was previously reported as interest income. However, ASC 310-10, Receivables, refers to the recorded investment in a loan as the appropriate accounting basis. ASC 310-10-35-24 specifies that the recorded investment includes adjustments such as unamortized premium or discount. Accordingly, management has determined that the unaccreted discounts remaining at the charge off should be included in the net charge off amount recorded. (v) As a result of the incorrect accretion methodology, as well as the exclusion of unaccreted discount, the recorded investment in TDRs was misstated, resulting in a misstatement of TDR impairment. The Company has corrected its accretion methodology and has determined that the various aspects had the following impacts as of each balance sheet date: September 30, 2015 December 31, 2014 (in thousands) Overstatement of loans held for investment $ 79,177 $ 28,647 Overstatement of allowance (TDR impairment) 6,326 817 This error also had the following impacts on the Condensed Consolidated Statements of Operations and Comprehensive Income: Three Months Ended Nine Months Ended September 30, 2015 September 30, 2014 September 30, 2015 September 30, 2014 (in thousands) Overstatement of Interest income - Loans $ (49,372 ) $ (9,253 ) $ (115,790 ) $ (38,604 ) Overstatement of Provision for credit losses 45,432 13,667 77,464 15,947 Understatement of Miscellaneous income 2,283 (2,364 ) 7,753 2,358 $ (1,657 ) $ 2,050 $ (30,573 ) $ (20,299 ) NOTE 18. RESTATEMENTS (continued) • The Company previously omitted the consideration of net discounts when estimating the allowance for credit losses for the non-TDR portfolio of retail installment contracts held for investment under ASC 450-20. Accordingly, management has determined that the omission of consideration of net discounts in the allowance was in error. The Company has corrected its allowance methodology to take net unaccreted discounts into consideration, and has determined that the allowance was overstated, and the net carrying balance of retail installment contracts held for investment accordingly understated, by $81.7 million and $49.2 million as of September 30, 2015 and December 31, 2014, respectively, related to this methodology error. This error also impacted the provision for credit losses in the consolidated statements of income and comprehensive income, as noted in the tables below, and related disclosures. • During the year ended December 31, 2015, the Company had recognized $12.3 million in severance related expenses, $9.9 million in stock compensation expense and a liability of $115.1 million in contemplation of the amounts and benefits payable to the former CEO of SC pursuant to a Separation Agreement among Mr. Dundon, SC, DDFS LLC, SHUSA and Santander. However, the Company has subsequently determined that the previous accounting for the expenses and liabilities contemplated in the Separation Agreement was in error as such expenses and liabilities should not have been recorded until all applicable conditions have been satisfied, including that all regulatory approvals have been obtained. Accordingly, the accompanying restated consolidated financial statements as of and for the year ended December 31, 2015 do not include any expense or liability associated with the Separation Agreement. Further, in the absence of satisfaction of applicable conditions, Mr. Dundon's remaining unexercised vested options are considered to have expired subsequent to his termination without cause; accordingly, the restated financial statements reflect the removal of the deferred tax asset associated with the previously recorded compensation expense related to Mr. Dundon's vested but unexercised options. • The Company had originally recorded a gain on the Change in Control of SC of $2.43 billion during the year-ended December 31, 2014 and goodwill in the amount $5.47 billion at January 28, 2014. As a result of the corrections at SC that impacted the carrying value of assets and liabilities acquired by SHUSA at the Change in Control, SHUSA recognized a gain on the Change in Control of $2.42 billion during the nine month period ended September 30, 2014 and goodwill in the amount of $5.53 billion . • The Company recorded a $50.0 million indefinite-lived intangible at the Change in Control of SC. During the quarter ended December 31, 2015, as part of the Step 2 goodwill impairment analysis, the Company performed a valuation of the intangible assets allocated to the SC reporting unit as of December 31, 2015. The Company's impairment analysis concluded that the estimated fair value of the indefinite-lived trade name was lower than its carrying value. As such, the Company originally recorded an $11.7 million impairment charge during the fourth quarter of 2015 and an additional impairment charge of $20.3 million during in the first quarter of 2016. The trade name, as restated, reflects the correction of an error to reflect an impairment charge to the trade name attributed to the fourth quarter of 2014 in the amount of $28.5 million . The impairments in 2014 were recorded within amortization expense of intangible assets. • The Company originally recorded an $97.5 million impairment of capitalized software during the second quarter of 2014 for software that was no longer in use or determined to be improperly capitalized. The Company concluded that $33.3 million and $3.3 million of the impairment charge should have been recorded in the quarters ended December 31, 2013 and March 31, 2014, respectively, when the software was originally capitalized. In addition to the restatement of the Company's Condensed Consolidated Financial Statements, certain information within the following notes to the consolidated financial statements has been restated to reflect the corrections of errors discussed above as well as other, less significant errors and/or to add disclosure language as appropriate. • Note 3 Business Combinations • Note 5 Loans and Allowance for Credit Losses • Note 6 Leased Vehicles • Note 7 Variable Interest Entities NOTE 18. RESTATEMENTS (continued) • Note 8 Goodwill and Other Intangibles • Note 9 Other Assets • Note 11 Derivatives • Note 12 Income Taxes • Note 14 Commitments, Contingencies, and Guarantees • Note 16 Fair Value • Note 17 Business Segment Information The following table summarizes the impact of the corrections on the Company's Condensed Consolidated Balance Sheet as of September 30, 2015 : As Originally Reported (1) Corrections As Reported (2) Corrections As Restated (in thousands) Cash and cash equivalents $ 4,669,373 $ — $ 4,669,373 $ (49,591 ) $ 4,619,782 Loans held-for-investment 78,709,721 (46,329 ) 78,663,392 (80,194 ) 78,583,198 Allowance for loan and lease losses (2,912,346 ) 110,943 (2,801,403 ) 34,259 (2,767,144 ) Net loans held-for-investment 75,797,375 64,614 75,861,989 (45,935 ) 75,816,054 Leased vehicles, net 8,084,712 — 8,084,712 (12,517 ) 8,072,195 Goodwill 8,892,011 — 8,892,011 59,473 8,951,484 Intangible assets, net 686,457 — 686,457 (28,500 ) 657,957 Other assets 1,811,214 — 1,811,214 133,574 1,944,788 Total assets 130,865,753 64,614 130,930,367 56,504 130,986,871 Accrued expenses and payables 1,691,565 — 1,691,565 (166,233 ) 1,525,332 Advance payments by borrowers for taxes and insurance 210,285 — 210,285 (1,764 ) 208,521 Deferred tax liabilities, net 1,217,066 19,106 1,236,172 43,547 1,279,719 Other liabilities 595,527 — 595,527 117,985 713,512 Total liabilities 107,629,018 19,106 107,648,124 (6,465 ) 107,641,659 Common stock and paid-in capital 14,717,564 — 14,717,564 11,942 14,729,506 Retained earnings 4,111,611 27,878 4,139,489 5,242 4,144,731 Total SHUSA stockholder's equity 18,955,747 27,878 18,983,625 17,184 19,000,809 Noncontrolling interest 4,280,988 17,630 4,298,618 45,785 4,344,403 Total stockholder's equity 23,236,735 45,508 23,282,243 62,969 23,345,212 Total liabilities and stockholder's equity $ 130,865,753 $ 64,614 $ 130,930,367 $ 56,504 $ 130,986,871 (1) Originally reported amounts included in the Quarterly Report on Form 10-Q for the nine-month period ended September 30, 2015 filed on November 13, 2015. (2) Reported amounts included in Part II, Item 9B of the Annual Report on Form 10-K for the year ended December 31, 2015 filed on April 14, 2016. NOTE 18. RESTATEMENTS (continued) The following table summarizes the impact of the corrections on the Company's Condensed Consolidated Balance Sheet as of December 31, 2014 . As Originally Reported (1) Corrections As Reported (2) Corrections As Restated (in thousands) Cash and cash equivalents $ 2,234,725 $ — $ 2,234,725 $ (32,942 ) $ 2,201,783 Loans held-for-investment 76,032,562 (8,448 ) 76,024,114 (28,647 ) 75,995,467 Allowance for loan and lease losses (2,108,817 ) 358,174 (1,750,643 ) 49,041 (1,701,602 ) Net loans held-for-investment 73,923,745 349,726 74,273,471 20,394 74,293,865 Leased vehicles, net 6,638,115 — 6,638,115 (14,145 ) 6,623,970 Goodwill 8,892,011 — 8,892,011 59,473 8,951,484 Intangible assets, net 735,488 — 735,488 (28,500 ) 706,988 Other assets 2,860,121 (30,271 ) 2,829,850 39,730 2,869,580 Total assets 118,457,415 319,455 118,776,870 44,010 118,820,880 Accrued expenses and payables 1,902,278 — 1,902,278 (11,043 ) 1,891,235 Borrowings and other debt obligations (3) 39,709,653 (30,271 ) 39,679,382 — 39,679,382 Advance payments by borrowers for taxes and insurance 167,670 — 167,670 (1,526 ) 166,144 Deferred tax liabilities, net 1,025,948 141,133 1,167,081 (7,110 ) 1,159,971 Other liabilities 673,764 — 673,764 48,921 722,685 Total liabilities 95,953,320 110,862 96,064,182 29,242 96,093,424 Stockholder's equity Retained earnings 3,714,642 122,480 3,837,122 9,295 3,846,417 Total SHUSA stockholder's equity 18,543,286 122,480 18,665,766 9,295 18,675,061 Noncontrolling interest 3,960,809 86,113 4,046,922 5,473 4,052,395 Total stockholder's equity 22,504,095 208,593 22,712,688 14,768 22,727,456 Total liabilities and stockholder's equity $ 118,457,415 $ 319,455 $ 118,776,870 $ 44,010 $ 118,820,880 (1) Originally reported amounts included in the Annual Report on Form 10-K for the year ended December 31, 2014 filed on March 18, 2015. (2) Reported amounts included in the Annual Report on Form 10-K for the year ended December 31, 2015 filed on April 14, 2016. (3) The changes to borrowings and other debt obligations illustrate the impact of the Company's adoption of ASU 2015-03 which required retrospective adoption and are not the result of a correction of an error. NOTE 18. RESTATEMENTS (continued) The following table summarizes the impact of the corrections on the Company's Condensed Consolidated Statement of Operations for the nine-month period ended September 30, 2015 : As Originally Reported (1) Corrections As Reported (2) Corrections As Restated (in thousands) Interest on loans $ 5,690,548 $ — $ 5,690,548 $ (115,790 ) $ 5,574,758 Total interest income 5,975,520 — 5,975,520 (115,790 ) 5,859,730 Net interest income 5,099,515 — 5,099,515 (115,790 ) 4,983,725 Provision for credit losses 2,728,118 285,112 3,013,230 (57,175 ) 2,956,055 Net interest income after provision for credit losses 2,371,397 (285,112 ) 2,086,285 (58,615 ) 2,027,670 Consumer fees 324,119 — 324,119 7,959 332,078 Lease income 1,328,401 (316,636 ) 1,011,765 5,946 1,017,711 Miscellaneous income 376,630 — 376,630 7,754 384,384 Total fees and other income 2,287,287 (316,636 ) 1,970,651 21,659 1,992,310 Total non-interest income 2,304,558 (316,636 ) 1,987,922 21,659 2,009,581 Compensation and benefits 1,012,887 — 1,012,887 (22,221 ) 990,666 Occupancy and equipment expenses 397,769 — 397,769 (122 ) 397,647 Loan expense 296,135 — 296,135 (21,613 ) 274,522 Lease expense 1,068,137 (316,636 ) 751,501 4,444 755,945 Other administrative expenses 257,850 — 257,850 697 258,547 Total general and administrative expenses 3,405,969 (316,636 ) 3,089,333 (38,815 ) 3,050,518 Income/(loss) before income taxes 1,177,849 (285,112 ) 892,737 1,859 894,596 Income tax provision/(benefit) 474,708 (122,027 ) 352,681 10,671 363,352 Net income/(loss) including noncontrolling interest 703,141 (163,085 ) 540,056 (8,812 ) 531,244 Less: net income/(loss) attributable to noncontrolling interest 295,222 (68,483 ) 226,739 (4,759 ) 221,980 Net income/(loss) attributable to SHUSA $ 407,919 $ (94,602 ) $ 313,317 $ (4,053 ) $ 309,264 (1) Originally reported amounts included in the Quarterly Report on Form 10-Q for the nine-month period ended September 30, 2015 filed on November 13, 2015. (2) Reported amounts included in Part II, Item 9B of the Annual Report on Form 10-K for the year ended December 31, 2015 filed on April 14, 2016. NOTE 18. RESTATEMENTS (continued) The following table summarizes the impact of the corrections on the Company's Condensed Consolidated Statement of Operations for the three-month period ended September 30, 2015 : As Originally Reported (1) Corrections As Reported (2) Corrections As Restated (in thousands) Interest on loans $ 1,884,226 $ — $ 1,884,226 $ (49,373 ) $ 1,834,853 Total interest income 1,982,824 — 1,982,824 (49,373 ) 1,933,451 Net interest income 1,683,262 — 1,683,262 (49,373 ) 1,633,889 Provision for credit losses 854,180 124,424 978,604 (41,439 ) 937,165 Net interest income after provision for credit losses 829,082 (124,424 ) 704,658 (7,934 ) 696,724 Consumer fees 119,902 — 119,902 2,627 122,529 Lease income 486,510 (124,918 ) 361,592 3,042 364,634 Miscellaneous income 138,071 — 138,071 2,283 140,354 Total fees and other income 837,954 (124,918 ) 713,036 7,952 720,988 Total non-interest income 835,961 (124,918 ) 711,043 7,952 718,995 Compensation and benefits 365,071 — 365,071 (21,016 ) 344,055 Occupancy and equipment expenses 128,990 — 128,990 (122 ) 128,868 Loan expense 89,944 — 89,944 (4,226 ) 85,718 Lease expense 384,276 (124,918 ) 259,358 2,310 261,668 Other administrative expenses 93,190 — 93,190 (5,040 ) 88,150 Total general and administrative expenses 1,211,424 (124,918 ) 1,086,506 (28,094 ) 1,058,412 Income/(loss) before income taxes 423,888 (124,424 ) 299,464 28,112 327,576 Income tax provision/(benefit) 241,764 (51,174 ) 190,590 10,779 201,369 Net income/(loss) including noncontrolling interest 182,124 (73,250 ) 108,874 17,333 126,207 Less: net income/(loss) attributable to noncontrolling interest 100,237 (31,346 ) 68,891 6,492 75,383 Net income/(loss) attributable to SHUSA $ 81,887 $ (41,904 ) $ 39,983 $ 10,841 $ 50,824 (1) Originally reported amounts included in the Quarterly Report on Form 10-Q for the three-month period ended September 30, 2015 filed on November 13, 2015. (2) Reported amounts included in Part II, Item 9B of the Annual Report on Form 10-K for the year ended December 31, 2015 filed on April 14, 2016. NOTE 18. RESTATEMENTS (continued) The following table summarizes the impact of the corrections on the Company's Condensed Consolidated Statement of Operations for the nine-month period ended September 30, 2014 : As Originally Reported (1) Corrections As Reported (2) Corrections As Restated (in thousands) Loans $ 4,948,106 $ — $ 4,948,106 $ (38,603 ) $ 4,909,503 Available-for-sale 183,158 — 183,158 (834 ) 182,324 Total interest income 5,164,025 — 5,164,025 (39,437 ) 5,124,588 Net interest income 4,387,615 — 4,387,615 (39,437 ) 4,348,178 Provision for credit losses 2,034,721 (343,620 ) 1,691,101 (57,212 ) 1,633,889 Net interest income after provision for credit losses 2,352,894 343,620 2,696,514 17,775 2,714,289 Consumer fees 273,128 — 273,128 2,924 276,052 Equity method investments income/(loss), net 7,607 — 7,607 476 8,083 Lease income 651,458 (126,444 ) 525,014 (8,296 ) 516,718 Miscellaneous income 469,295 — 469,295 2,354 471,649 Total fees and other income 1,703,353 (126,444 ) 1,576,909 (2,542 ) 1,574,367 Gain on Change in Control 2,428,539 — 2,428,539 (10,976 ) 2,417,563 Net gain/(loss) recognized in earnings 2,440,019 — 2,440,019 (10,976 ) 2,429,043 Total non-interest income 4,143,372 (126,444 ) 4,016,928 (13,518 ) 4,003,410 Compensation and benefits 894,051 — 894,051 (1,371 ) 892,680 Lease expense 508,038 (126,444 ) 381,594 3,966 385,560 Other administrative expenses 240,764 — 240,764 (17,138 ) 223,626 Total general and administrative expenses 2,530,262 (126,444 ) 2,403,818 (14,543 ) 2,389,275 Impairment of capitalized software 97,546 — 97,546 (33,000 ) 64,546 Total other expenses 204,099 — 204,099 (33,000 ) 171,099 Income/(loss) before income taxes 3,761,905 343,620 4,105,525 51,800 4,157,325 Income tax provision/(benefit) 1,285,855 138,833 1,424,688 77,687 1,502,375 Net income/(loss) including noncontrolling interest 2,476,050 204,787 2,680,837 (25,887 ) 2,654,950 Less: net income/(loss) attributable to noncontrolling interest 298,633 84,542 383,175 291 383,466 Net income/(loss) attributable to SHUSA $ 2,177,417 $ 120,245 $ 2,297,662 $ (26,178 ) $ 2,271,484 (1) Originally reported amounts included in the Quarterly Report on Form 10-Q for the nine-month period ended September 30, 2014 filed on November 17, 2014. (2) Reported amounts included in Part II, Item 9B of the Annual Report on Form 10-K for the year ended December 31, 2015 filed on April 14, 2016. NOTE 18. RESTATEMENTS (continued) The following table summarizes the impact of the corrections on the Company's Condensed Consolidated Statement of Operations for the three-month period ended September 30, 2014 : As Originally Reported (1) Corrections As Reported (2) Corrections As Restated (in thousands) Loans $ 1,822,275 $ — $ 1,822,275 $ (9,252 ) $ 1,813,023 Available-for-sale 61,290 — 61,290 (221 ) 61,069 Total interest income 1,895,020 — 1,895,020 (9,473 ) 1,885,547 Net interest income 1,625,476 — 1,625,476 (9,473 ) 1,616,003 Provision for credit losses 1,013,357 (208,119 ) 805,238 (58,575 ) 746,663 Net interest income after provision for credit losses 612,119 208,119 820,238 49,102 869,340 Consumer fees 93,451 — 93,451 (268 ) 93,183 Equity method investments (loss)/income, net (4,619 ) — (4,619 ) 222 (4,397 ) Lease income 269,966 (38,183 ) 231,783 515 232,298 Miscellaneous income 129,433 — 129,433 (2,366 ) 127,067 Total fees and other income 643,695 (38,184 ) 605,511 (1,896 ) 603,615 Total non-interest income 643,826 (38,184 ) 605,642 (1,896 ) 603,746 Compensation and benefits 290,665 — 290,665 (544 ) 290,121 Loan expense 80,392 — 80,392 576 80,968 Lease expense 208,879 (38,183 ) 170,696 8,117 178,813 Other administrative expenses 111,576 — 111,576 (21,120 ) 90,456 Total general and administrative expenses 919,743 (38,183 ) 881,560 (12,971 ) 868,589 Deposit insurance premiums and other costs 14,967 — 14,967 (9 ) 14,958 Total other expenses 41,008 — 41,008 (9 ) 40,999 Income/(loss) before income taxes 295,194 208,118 503,312 60,186 563,498 Income tax provision/(benefit) 36,102 84,192 120,294 88,009 208,303 Net income/(loss) including noncontrolling interest 259,092 123,926 383,018 (27,823 ) 355,195 Less: net income/(loss) attributable to noncontrolling interest 54,420 51,166 105,586 5,733 111,319 Net income/(loss) attributable to SHUSA $ 204,672 $ 72,760 $ 277,432 $ (33,556 ) $ 243,876 (1) Originally reported amounts included in the Quarterly Report on Form 10-Q for the t hree-month period September 30, 2014 filed on November 17, 2014. (2) Reported amounts included in Part II, Item 9B of the Annual Report on Form 10-K for the year ended December 31, 2015 filed on April 14, 2016. NOTE 18. RESTATEMENTS (continued) The following table reflects a summary of the impact of the corrections on the Company's Condensed Consolidated Statement of Comprehensive Income for the nine-month period ended September 30, 2015 : As Originally Reported (1) Corrections As Reported (2) Corrections As Restated (in thousands) Net income including noncontrolling interest $ 703,141 $ (163,085 ) $ 540,056 $ (8,812 ) $ 531,244 Comprehensive income 730,678 (163,085 ) 567,593 (8,812 ) 558,781 Comprehensive income attributable to noncontrolling interest 295,222 (68,483 ) 226,739 (4,759 ) 221,980 Comprehensive income attributable to SHUSA $ 435,456 $ (94,602 ) $ 340,854 $ (4,053 ) $ 336,801 (1) Originally reported amounts included in the Quarterly Report on Form 10-Q for the nine-month period ended September 30, 2015 filed on November 13, 2015. (2) Reported amounts included in Part II, Item 9B of the Annual Report on Form 10-K for the year ended December 31, 2015 filed on April 14, 2016. The following table reflects a summary of the impact of the corrections on the Company's Condensed Consolidated Statement of Comprehensive Income for the nine-month period ended September 30, 2014 : As Originally Reported (1) Corrections As Reported (2) Corrections As Restated (in thousands) Net income including noncontrolling interest $ 2,476,050 $ 204,787 $ 2,680,837 $ (25,887 ) $ 2,654,950 Comprehensive income 2,612,470 204,787 2,817,257 (25,887 ) 2,791,370 Comprehensive income attributable to noncontrolling interest 298,633 84,542 383,175 291 383,466 Comprehensive income attributable to SHUSA $ 2,313,837 $ 120,245 $ 2,434,082 $ (26,178 ) $ 2,407,904 (1) Originally reported amounts included in the Quarterly Report on Form 10-Q for the nine-month period September 30, 2014 filed on November 17, 2014. (2) Reported amounts included in Part II, Item 9B of the Annual Report on Form 10-K for the year ended December 31, 2015 filed on April 14, 2016. NOTE 18. RESTATEMENTS (continued) The following table reflects a summary of the impact of the corrections on the Company's Condensed Consolidated Statement of Comprehensive Income for the three-month period ended September 30, 2015 : As Originally Reported (1) Corrections As Reported (2) Corrections As Restated (in thousands) Net income including noncontrolling interest $ 182,124 $ (73,250 ) $ 108,874 $ 17,333 $ 126,207 Comprehensive income 238,753 (73,250 ) 165,503 17,333 182,836 Comprehensive income attributable to noncontrolling interest 100,237 (31,346 ) 68,891 6,492 75,383 Comprehensive income attributable to SHUSA $ 138,516 $ (41,904 ) $ 96,612 $ 10,841 $ 107,453 (1) Originally reported amounts included in the Quarterly Report on Form 10-Q for the three-month period ended September 30, 2015 filed on November 13, 2015. (2) Reported amounts included in Part II, Item 9B of the Annual Report on Form 10-K for the year ended December 31, 2015 filed on April 14, 2016. The following table reflects a summary of the impact of the corrections on the Company's Condensed Consolidated Statement of Comprehensive Income for the three-month period ended September 30, 2014 : As Originally Reported (1) Corrections As Reported (2) Corrections As Restated (in thousands) Net income including noncontrolling interest $ 259,092 $ 123,926 $ 383,018 $ (27,823 ) $ 355,195 Comprehensive income 259,048 123,926 382,974 (27,823 ) 355,151 Comprehensive income attributable to noncontrolling interest 54,420 51,166 105,586 5,733 111,319 Comprehensive income attributable to SHUSA $ 204,628 $ 72,760 $ 277,388 $ (33,556 ) $ 243,832 (1) Originally reported amounts included in the Quarterly Report on Form 10-Q for the t hree-month period September 30, 2014 filed on November 17, 2014. (2) Reported amounts included in Part II, Item 9B of the Annual Report on Form 10-K for the year ended December 31, 2015 filed on April 14, 2016. NOTE 18. RESTATEMENTS (continued) The following table reflects a summary of the impact of the corrections on the Company's Condensed Consolidated Statement of Stockholder's Equity for the nine-month period ended September 30, 2015 : Common Stock and Paid-in Capital As Originally Reported (1) Corrections As Reported (2) Corrections As Restated (in thousands) Impact of SCUSA Stock Option Activity $ (13,946 ) $ — $ (13,946 ) $ 11,942 $ (2,004 ) Balance, End of period $ 14,717,564 $ — $ 14,717,564 $ 11,942 $ 14,729,506 Retained Earnings As Originally Reported (1) Corrections As Reported (2) Corrections As Restated (in thousands) Balance, Beginning of period $ 3,714,642 $ 122,480 $ 3,837,122 $ 9,295 $ 3,846,417 Comprehensive income attributable to SHUSA 407,919 (94,602 ) 313,317 (4,053 ) 309,264 Balance, End of period $ 4,111,611 $ 27,878 $ 4,139,489 $ 5,242 $ 4,144,731 Non-Controlling Interest As Originally Reported (1) Corrections As Reported (2) Corrections As Restated (in thousands) Balance, Beginning of period $ 3,960,809 $ 86,113 $ 4,046,922 $ 5,473 $ 4,052,395 Comprehensive income attributable to NCI 295,222 $ (68,483 ) 226,739 $ (4,759 ) 221,980 Impact of SCUSA Stock Option Activity 24,957 $ — 24,957 $ 45,071 70,028 Balance, End of period $ 4,280,988 $ 17,630 $ 4,298,618 $ 45,785 $ 4,344,403 Total Stockholder's Equity As Originally Reported (1) Corrections As Reported (2) Corrections As Restated (in thousands) Balance, Beginning of period $ 22,504,095 $ 208,593 $ 22,712,688 $ 14,768 $ 22,727,456 Comprehensive income attributable to SHUSA 435,456 (94,602 ) 340,854 (4,053 ) 336,801 Comprehensive income attributable to NCI 295,222 (68,483 ) 226,739 (4,759 ) 221,980 Impact of SCUSA Stock Option Activity 11,011 — 11,011 57,013 68,024 Balance, End of period $ 23,236,735 $ 45,508 $ 23,282,243 $ 62,969 $ 23,345,212 (1) Originally reported amounts included in the Quarterly Report on Form 10-Q for the nine-month period ended September 30, 2015 filed on November 13, 2015. (2) Reported amounts included in Part II, Item 9B of the Annual Report on Form 10-K for the year ended December 31, 2015 filed on April 14, 2016. NOTE 18. RESTATEMENTS (continued) The following table reflects a summary of the impact of the corrections on the Company's Condensed Consolidated Statement of Stockholder's Equity for the nine-month period ended September 30, 2014 : Retained Earnings As Originally Reported (1) Corrections As Reported (2) Corrections As Restated (in thousands) Balance, Beginning of period $ 1,394,090 $ — $ 1,394,090 $ 32,115 $ 1,426,205 Comprehensive income attributable to SHUSA 2,177,417 120,245 2,297,662 (26,178 ) 2,271,484 Balance, End of period $ 3,560,557 $ 120,245 $ 3,680,802 $ 5,937 $ 3,686,739 Non-Controlling Interest As Originally Reported (1) Corrections As Reported (2) Corrections As Restated (in thousands) Comprehensive income attributable to NCI $ — $ 383,175 $ 383,175 $ 291 $ 383,466 SCUSA Change in Control 3,872,370 (402,935 ) 3,469,435 14,010 3,483,445 Dividends paid to NCI — — — (20,667 ) (20,667 ) Impact of SCUSA Stock Option Activity — 104,301 104,301 6,657 110,958 Balance, End of period $ 3,872,370 $ 84,541 $ 3,956,911 $ 291 $ 3,957,202 Total Stockholder's Equity As Originally Reported (1) Corrections As Reported (2) Corrections As Restate

BASIS OF PRESENTATION AND ACC26

BASIS OF PRESENTATION AND ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2015
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation These Condensed Consolidated Financial Statements include the accounts of the Company and its subsidiaries, including the Bank, SCUSA, and certain special purpose financing trusts utilized in financing transactions that are considered variable interest entities ("VIEs"). The Company consolidates VIEs for which it is deemed the primary beneficiary. The Condensed Consolidated Financial Statements have been prepared by the Company, without audit, pursuant to SEC regulations. All intercompany balances and transactions have been eliminated in consolidation. Additionally, where applicable, the Company's accounting policies conform to the accounting and reporting guidelines prescribed by bank regulatory authorities. However, in the opinion of management, the accompanying unaudited Condensed Consolidated Financial Statements reflect all adjustments of a normal and recurring nature necessary to present fairly the Condensed Consolidated Balance Sheets, Condensed Statements of Operations, Condensed Statements of Comprehensive Income, Condensed Statements of Stockholder's Equity and Condensed Statements of Cash Flows for the periods indicated, and contain adequate disclosure to make the information presented not misleading.
Changes in Accounting Policies and Recent Accounting Developments	Changes in Accounting Policies During the first quarter of 2015, the Company adopted the following Financial Accounting Standards Board (the "FASB") Accounting Standards Updates ("ASUs"), none of which had a material impact to the Company's Condensed Consolidated financial statements: • The Company adopted the FASB ASU 2014-01, Investments - Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Qualified Affordable Housing Projects, which allows an entity to make an accounting policy election to account for its investments in qualified affordable housing projects using the proportional amortization method, if certain conditions are met. Under this method, an investor would amortize the cost of its investments in proportion to the tax credits and other tax benefits received and will recognize the amortization, net of tax credits and other tax benefits, in the income statement as a component of income tax expense. This ASU is required to be adopted on a retrospective basis for all periods presented. The adoption of this ASU did not have a material effect to the Company’s prior periods’ consolidated financial statements to warrant retrospective application. The cumulative effect of the adoption was recognized in the first quarter of 2015 and was not material to the Company’s Condensed Consolidated Financial Statements. NOTE 1. BASIS OF PRESENTATION AND ACCOUNTING POLICIES (continued) • The Company adopted FASB ASU 2014-04, Receivables - Troubled Debt Restructurings by Creditors (Subtopic 310-40) - Reclassification of Residential Real Estate Collateralized Consumer Mortgage Loans upon Foreclosure, on a prospective basis. Under this ASU, an in-substance repossession or foreclosure occurs when the creditor obtains legal title to the residential real estate property or the borrower conveys all interest in the residential real estate property to the creditor to satisfy the loan through completion of a deed in lieu of foreclosure or through a similar legal agreement. The Company’s adoption of this ASU did not have a material effect on its Condensed Consolidated Financial Statements. • The Company adopted FASB ASU 2014-14, Receivables - Troubled Debt Restructurings by Creditors (Subtopic 310-40): Classification of Certain Government-Guaranteed Mortgage Loans upon Foreclosure. This ASU requires that a government-guaranteed mortgage loan be de-recognized, and that a separate other receivable be recognized, upon foreclosure if the three criteria identified in the ASU are met. Upon foreclosure and meeting the three criteria, the separate other receivable should be measured based on the amount of the loan balance (principal and interest) that is expected to be recovered from the guarantor. The Company’s adoption of this ASU did not have a material effect on its Condensed Consolidated Financial Statements. • During the third quarter of 2015, the Company early adopted FASB ASU 2015-03, Interest- Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs, on a retrospective basis . This ASU simplifies the presentation of debt issuance costs and requires that debt issuance costs be presented as a deduction from the recognized debt liability, and eliminates prior guidance which required that debt issuance costs be recorded as a deferred charge. In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (Topic 606) , superseding the revenue recognition requirements in ASC 605. This ASU requires an entity to recognize revenue for the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The amendment includes a five-step process to assist an entity in achieving the main principle(s) of revenue recognition under ASC 605. In August 2015, the FASB issued ASU 2015-14, which formalized the deferral of the effective date of the amendment for a period of one-year from the original effective date. Following the issuance of ASU 2015-14, the amendment will be effective for the Company for the first annual period ending after December 15, 2017. The amendment should be applied retrospectively to each prior reporting period presented or as a cumulative effect adjustment as of the date of adoption. Early adoption of the guidance is not permitted. The Company is currently evaluating the impact of adopting this ASU on its financial position, results of operations and disclosures. In June 2014, the FASB issued ASU 2014-12, Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period (Topic 718) . This ASU requires that a performance target that affects vesting, and could be achieved after the requisite service period, be treated as a performance condition. Application of existing guidance in ASC 718 as it relates to awards with performance conditions that affect vesting should continue to be used to account for such awards. The amendment will be effective for the Company for the first reporting period ending after December 15, 2015. Adoption of this amendment should be applied on a prospective basis to awards that are granted or modified on or after the effective date. There also is an option to apply the amendments on a modified retrospective basis for performance targets outstanding on or after the beginning of the first annual period presented as of the adoption date. Early adoption is permitted. The Company is currently evaluating the impact of adopting this ASU on its financial position, results of operations and disclosures. In August 2014, the FASB also issued ASU 2014-15, Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern (Subtopic 205-40). This ASU requires management to perform an assessment of going concern and provides specific guidance on when and how to assess or disclose going concern uncertainties. The new standard also defines terms used in the evaluation of going concern, such as "substantial doubt." Following application, the Company will be required to perform assessments at each annual and interim period, provide an assessment period of one year from the issuance date, and make disclosures in certain circumstances in which substantial doubt is identified. The amendment will be effective for the Company for the first reporting period ending after December 15, 2016. Earlier application is permitted. The Company does not expect the adoption of this ASU to have an impact on its financial position, result of operations, or disclosures. In January 2015, the FASB issued ASU 2015-01, Income Statement - Extraordinary and Unusual Items (Subtopic 225-20): Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items. This ASU eliminates the concept of extraordinary items from GAAP, which previously required the separate classification, presentation, and disclosure of extraordinary events and transactions. The amendment will be effective for the Company for the first reporting period ending after December 15, 2015, with early adoption permitted if the guidance is applied from the beginning of the fiscal year of adoption. Adoption of the amendment by the Company can be either on a prospective or retrospective basis. The Company plans to apply this amendment effective for reporting periods beginning after December 15, 2015 and will apply it prospectively, as the Company has not reported any extraordinary items in the three prior fiscal years. The Company does not expect the adoption of this ASU to have an impact on its financial position, results of operations, or disclosures. In February 2015, the FASB issued ASU 2015-02, Consolidation (Topic 820): Amendments to the Consolidation Analysis. This ASU changes the analysis that a reporting entity must perform to determine whether it should consolidate certain types of legal entities. The amendment will be effective for the Company for the first reporting period ending after December 15, 2015, with early adoption permitted if the guidance is applied from the beginning of the fiscal year of adoption. Adoption of the amendment by the Company may be on a retrospective or modified retrospective basis. The Company is in the process of evaluating the impacts of the adoption of this ASU. NOTE 2. RECENT ACCOUNTING DEVELOPMENTS (continued) In May 2015, the FASB issued ASU 2015-7, Fair Value Measurement (Topic 820): Disclosures for Investments in Certain Entities that Calculate Net Asset Value per Share (or Its Equivalent) (a consensus of the Emerging Issues Task Force). This ASU removes the requirement to categorize investments fair valued using the net asset value per share practical expedient within the fair value hierarchy. It also modifies disclosure requirements to include only investments for which the entity elects to use the practical expedient rather than the prior guidance which required disclosures for all investments eligible to use the practical expedient. This amendment will be effective for the Company for the first reporting period beginning after December 15, 2015, with early adoption permitted. Adoption of the amendment by the Company must be on a retrospective basis for all periods presented. The Company is in the process of evaluating the impacts of the adoption of this ASU. In September 2015, the FASB issued ASU 2015-16, Business Combinations (Topic 805): Simplifying the Accounting for Measurement Period Adjustments. This amendment eliminates the requirement to retrospectively account for adjustments to provisional amounts recognized in a business combination. Instead, the acquirer will recognize the adjustments to provisional amounts during the period in which the adjustments are determined, including the effect on earnings of any amounts the acquirer would have recorded in previous periods if the accounting had been completed at the acquisition date. This amendment will be effective for the Company for the first reporting period beginning after December 15, 2015, with earlier adoption permitted for financial statements that have not been issued. Adoption of the amendment by the Company must be on a prospective basis to adjustments to provisional amounts that occur after the effective date. The Company does not expect the adoption of this ASU to have an impact on its financial position, results of operations, or disclosures.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. The most significant estimates pertain to consolidation, fair value measurements, allowance for loan and lease losses and reserve for unfunded lending commitments, estimates of expected residual values of leased vehicles subject to operating leases, goodwill, derivatives and hedge activities, and income taxes. Actual results may differ from the estimates, and the differences may be material to the Condensed Consolidated Financial Statements.
Subsequent Events	Subsequent Events The Company evaluated events from the date of the Condensed Consolidated Financial Statements on September 30, 2015 through the Original Filing of these Condensed Consolidated Financial Statements and has determined that there have been no material events that would require recognition in its Condensed Consolidated Financial Statements or disclosure in the Notes to the Condensed Consolidated Financial Statements for the quarter ended September 30, 2015 other than the transactions disclosed within Note 18 of these Condensed Consolidated Financial Statements.
Troubled Debt Restructurings	Commercial Loan TDRs All of the Company’s commercial loan modifications are based on the circumstances of the individual customer, including specific customers' complete relationship with the Company. Loan terms are modified to meet each borrower’s specific circumstances at a point in time. Modifications for commercial loan TDRs generally, although not always, result in bifurcation of the original loan into A and B notes. The A note is restructured to allow for upgraded risk rating and return to accrual status after a sustained period of payment performance has been achieved (typically six months for monthly payment schedules). The B note, if any, is structured as a deficiency note; the balance is charged off but the debt is usually not forgiven. As TDRs, they will be subject to analysis for specific reserves by either calculating the present value of expected future cash flows or, if collateral-dependent, calculating the fair value of the collateral less its estimated cost to sell. The TDR classification will remain on the loan until it is paid in full or liquidated. NOTE 5. LOANS AND ALLOWANCE FOR CREDIT LOSSES (As Restated) (continued) Consumer Loan TDRs The primary modification program for the Company’s residential mortgage and home equity portfolios is a proprietary program designed to keep customers in their homes and, when appropriate, prevent them from entering into foreclosure. The program is available to all customers facing a financial hardship regardless of their delinquency status. The main goal of the modification program is to review the customer’s entire financial condition to ensure that the proposed modified payment solution is affordable according to a specific debt-to-income ("DTI") ratio range. The main modification benefits of the program allow for term extensions, interest rate reductions, and/or deferment of principal. The Company reviews each customer on a case-by-case basis to determine which benefit or combination of benefits will be offered to achieve the target DTI range. For the Company’s other consumer portfolios, including retail installment contracts and autos, the terms of the modifications generally include one or a combination of the following: a reduction of the stated interest rate of the loan at a rate of interest lower than the current market rate for new debt with similar risk or an extension of the maturity date. Consumer TDRs are generally placed on non-accrual status until the Company believes repayment under the revised terms is reasonably assured and a sustained period of repayment performance has been achieved (typically six months for a monthly amortizing loan). Any loan that has remained current for the six months immediately prior to modification will remain on accrual status after the modification is enacted. Exceptions to this policy include retail installment contracts, which may begin accruing as soon as they are made current. The TDR classification will remain on the loan until it is paid in full or liquidated. In addition to those identified as TDRs above, the guidance also requires loans discharged under Chapter 7 bankruptcy to be considered TDRs and collateral-dependent, regardless of delinquency status. These loans must be written down to fair market value and classified as non-accrual/non-performing for the remaining life of the loan. During the quarter ended September 30, 2015, the Company reassessed its TDR definition and has determined that certain modifications should not be reported as a TDR. An example of that are retail installment contracts that have received modifications under the Service members Civil Relief Act (the "SCRA"). The inclusion of these modified loans were not material to prior periods. TDR Impact to Allowance for Loan Losses The allowance for loan losses is established to recognize losses inherent in funded loans intended to be held for investment that are probable and can be reasonably estimated. Prior to loans being placed in TDR, the Company generally measures its allowance under a loss contingency methodology in which consumer loans with similar risk characteristics are pooled and loss experience information is monitored for credit risk and deterioration with statistical tools considering factors such as delinquency, LTV and credit scores. Upon TDR modification, the Company generally measures impairment based on a present value of expected future cash flows methodology considering all available evidence using the effective interest rate or fair value of collateral. The amount of the required valuation allowance is equal to the difference between the loan’s impaired value and the recorded investment. When a consumer TDR subsequently defaults, the Company generally measures impairment based on the fair value of the collateral, if applicable, less its estimated cost to sell. Typically, commercial loans whose terms are modified in a TDR will have been identified as impaired prior to modification and accounted for generally using a present value of expected future cash flows methodology, unless the loan is considered collateral-dependent. Loans considered collateral-dependent are measured for impairment based on their fair values of collateral less its estimated cost to sell. Accordingly, upon TDR modification or if a TDR modification subsequently defaults, the allowance methodology remains unchanged.
Commercial Lending Asset Quality Indicators	Commercial Lending Asset Quality Indicators Commercial credit quality disaggregated by class of financing receivables is summarized according to standard regulatory classifications as follows: PASS. Asset is well-protected by the current net worth and paying capacity of the obligor or guarantors, if any, or by the fair value less costs to acquire and sell any underlying collateral in a timely manner. SPECIAL MENTION. Asset has potential weaknesses that deserve management’s close attention, which, if left uncorrected, may result in deterioration of the repayment prospects for an asset at some future date. Special Mention assets are not adversely classified. SUBSTANDARD. Asset is inadequately protected by the current net worth and paying capacity of the obligor or by the collateral pledged, if any. A well-defined weakness or weaknesses exist that jeopardize the liquidation of the debt. The loans are characterized by the distinct possibility that the Bank will sustain some loss if deficiencies are not corrected. DOUBTFUL. Exhibits the inherent weaknesses of a substandard credit. Additional characteristics exist that make collection or liquidation in full highly questionable and improbable, on the basis of currently known facts, conditions and values. Possibility of loss is extremely high, but because of certain important and reasonable specific pending factors which may work to the advantage and strengthening of the credit, an estimated loss cannot yet be determined. LOSS. Credit is considered uncollectible and of such little value that it does not warrant consideration as an active asset. There may be some recovery or salvage value, but there is doubt as to whether, how much or when the recovery would occur.

BUSINESS COMBINATIONS (As Res27

BUSINESS COMBINATIONS (As Restated) (Tables)	9 Months Ended
	Sep. 30, 2015
Business Combinations [Abstract]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed	The following table summarizes these equity related interests in SCUSA which constitute the purchase price and the identified assets acquired and liabilities assumed: NOTE 3. BUSINESS COMBINATIONS (As Restated) (continued) January 28, 2014 (in thousands) Fair value of noncontrolling interest in SCUSA $ 3,273,265 Fair value of SCUSA employee vested stock options 210,181 Fair value of SHUSA remaining ownership interest in SCUSA 5,063,881 Fair value of equity-related interests in SCUSA $ 8,547,327 Recognized amounts of identifiable assets acquired and liabilities assumed: Cash and cash equivalents $ 11,075 Restricted cash 1,704,906 Loan receivables - held for sale 990,137 Loan receivables - retail installment contracts 19,870,790 Loan receivables from dealers 102,689 Loan receivables - unsecured 1,009,896 Premises and equipment 74,998 Leased vehicles, net 2,486,929 Intangibles 768,750 Miscellaneous receivables and other assets 1,061,351 Deferred tax asset 7,210 Borrowings and other debt obligations (24,497,607 ) Accounts payable and accrued liabilities (570,852 ) Total identifiable net assets 3,020,272 Goodwill $ 5,527,055
Fair Value of Assets Acquired	The fair value of the assets acquired includes finance receivables. SHUSA estimated the fair value of loans acquired from SCUSA by utilizing a methodology in which similar loans were aggregated into pools. Cash flows for each pool were determined by estimating future credit losses and the rate of prepayments. Projected monthly cash flows were then discounted to present value based on a market rate for similar loans. There was no carryover of SCUSA's allowance for loan losses associated with the loans SHUSA acquired as the loans were initially recorded at fair value. NOTE 3. BUSINESS COMBINATIONS (As Restated) (continued) January 28, 2014 (in thousands) Fair value of loan receivables (1) $ 19,870,790 Gross contractual amount of loan receivables (1) 31,410,699 Estimate of contractual cash flows not expected to be collected at acquisition (1) 4,301,586 (1) Fair value of receivables does not include amounts related to the loan receivables - unsecured and loan receivables from dealers due to the short-term and revolving nature of the receivables. January 28, 2014 (in thousands) UPB (1) $ 20,343,356 UPB - FVO (2) 2,611,446 Total UPB 22,954,802 Purchase Marks (3) (3,084,012 ) Total 19,870,790 (1) UPB does not include amounts related to loan receivables - unsecured and loan receivables from dealers due to the short-term and revolving nature of the receivables. (2) The Company elected to account for these loans under the FVO. (3) Includes purchase marks of $741.1 million related to purchase loan portfolios on which we elected to apply the FVO.
Schedule of Finite-Lived and Indefinite-Lived Intangible Assets Acquired as Part of Business Combination	January 28, 2014 Fair Value Weighted Average Amortization Period (dollars in thousands) Intangibles subject to amortization: Dealer networks $ 580,000 17.5 years (a) Chrysler relationship 138,750 9.2 years Intangibles not subject to amortization: Trade name 50,000 indefinite lived Total Intangibles $ 768,750 (a) The amortization periods of the dealer network range between 7 and 20 years.
Summary of Gain on Change in Control	The Company recognized a pre-tax gain of $2.4 billion in connection with the Change in Control in Non-interest income in the Condensed Consolidated Statement of Operations. January 28, 2014 (in thousands) Gain attributable to SCUSA shares sold $ 137,536 Gain attributable to the remaining equity interest 2,280,027 Total pre-tax gain $ 2,417,563
Summary of Proforma Financial Information	The following table summarizes the actual unaudited amounts of Total revenue, net of Total interest expense and Net income including Noncontrolling Interest of SCUSA included in the Condensed Consolidated Financial Statements for the three-month and nine-month periods ended September 30, 2014 and the supplemental pro forma consolidated Total revenue, net of total interest expense and Net income including noncontrolling interest of SHUSA entity for the three-month and nine-month periods ended September 30, 2014 as if the Change in Control had occurred on January 1, 2013. These results include the impact of amortizing certain purchase accounting adjustments such as intangible assets as well as fair value adjustments to loans and issued debt. These pro forma results are presented for illustrative purposes and are not intended to represent or be indicative of the actual consolidated results of operations of SHUSA that would have been achieved had the Change in Control occurred at January 1, 2013, nor are they intended to represent or be indicative of future results of operations. SCUSA Amounts Included in Results for the Supplemental Pro Forma Combined (b) Three-Month Period Ended September 30, 2014 Nine-Month Period Ended September 30, 2014 Three-Month Period Ended September 30, 2014 Nine-Month Period Ended September 30, 2014 (in thousands) Total Revenue, Net of Total Interest Expense (a) $ 1,534,644 $ 4,112,641 $ 2,232,312 $ 6,239,871 Net Income including Noncontrolling Interest 280,138 925,556 289,417 655,055 (a) Total Revenue, Net of Total Interest Expense is calculated as the sum of Total Interest Income and Total Non-Interest Income, less Total Interest Expense. (b) Includes the impact of recording provision for loan losses necessary to bring the retail installment contracts and personal unsecured loans to their expected carrying values considering the required allowance for loan losses on their recorded investment amounts.

INVESTMENT SECURITIES (Tables)

INVESTMENT SECURITIES (Tables)	9 Months Ended
	Sep. 30, 2015
Investments, Debt and Equity Securities [Abstract]
Summary of Available-for-sale Securities	The following tables present the amortized cost, gross unrealized gains and losses and approximate fair values of securities available-for-sale at the dates indicated: September 30, 2015 Amortized Cost Gross Unrealized Gains Gross Unrealized Loss Fair Value (in thousands) U.S. Treasury securities $ 3,191,564 $ 18,299 $ — $ 3,209,863 Corporate debt securities 1,554,216 17,224 (8,341 ) 1,563,099 Asset-backed securities ("ABS") 1,938,581 7,111 (1,041 ) 1,944,651 Equity securities 10,826 3 (301 ) 10,528 State and municipal securities 750,946 12,524 (2,148 ) 761,322 Mortgage-backed securities: U.S. government agencies - Residential 4,077,361 31,836 (16,724 ) 4,092,473 U.S. government agencies - Commercial 986,989 10,283 (5,109 ) 992,163 FHLMC and FNMA - Residential debt securities (1) 8,379,831 46,998 (89,154 ) 8,337,675 FHLMC and FNMA - Commercial debt securities 138,383 1,402 (427 ) 139,358 Non-agency securities 52 — — 52 Total investment securities available-for-sale $ 21,028,749 $ 145,680 $ (123,245 ) $ 21,051,184 (1) Federal Home Loan Mortgage Corporation ("FHLMC") and Federal National Mortgage Association ("FNMA") December 31, 2014 Amortized Cost Gross Unrealized Gains Gross Unrealized Loss Fair Value (in thousands) U.S. Treasury securities $ 1,692,838 $ 2,985 $ (56 ) $ 1,695,767 Corporate debt securities 2,159,681 29,630 (6,910 ) 2,182,401 Asset-backed securities 2,707,207 17,787 (4,591 ) 2,720,403 Equity securities 10,619 3 (279 ) 10,343 State and municipal securities 1,790,776 35,071 (2,385 ) 1,823,462 Mortgage-backed securities: U.S. government agencies - Residential 2,151,111 1,626 (33,811 ) 2,118,926 U.S government agencies - Commercial 472,611 183 (7,186 ) 465,608 FHLMC and FNMA - Residential debt securities 4,971,045 12,817 (129,990 ) 4,853,872 FHLMC and FNMA - Commercial debt securities 23,929 157 (171 ) 23,915 Non-agency securities 12,842 539 — 13,381 Total investment securities available-for-sale $ 15,992,659 $ 100,798 $ (185,379 ) $ 15,908,078
Investments Classified by Contractual Maturity Date	Contractual maturities of the Company’s debt securities available-for-sale at September 30, 2015 are as follows: Amortized Cost Fair Value (in thousands) Due within one year $ 676,336 $ 674,564 Due after 1 year but within 5 years 5,847,161 5,883,134 Due after 5 years but within 10 years 361,297 363,618 Due after 10 years 14,133,129 14,119,340 Total $ 21,017,923 $ 21,040,656
Gross Unrealized Loss and Fair Value of Securities Available-for-Sale	The following tables present the aggregate amount of unrealized losses as of September 30, 2015 and December 31, 2014 on securities in the Company’s available-for-sale investment portfolio classified according to the amount of time that those securities have been in a continuous loss position: September 30, 2015 Less than 12 months 12 months or longer Total Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses (in thousands) Corporate debt securities $ 500,998 $ (6,427 ) $ 136,932 $ (1,914 ) $ 637,930 $ (8,341 ) Asset-backed securities 143,150 (1,041 ) — — 143,150 (1,041 ) Equity securities 376 (2 ) 9,850 (299 ) 10,226 (301 ) State and municipal securities 203,170 (1,217 ) 25,430 (931 ) 228,600 (2,148 ) Mortgage-backed securities: U.S. government agencies - Residential 400,513 (735 ) 972,042 (15,989 ) 1,372,555 (16,724 ) U.S government agencies - Commercial 216,806 (2,551 ) 116,893 (2,558 ) 333,699 (5,109 ) FHLMC and FNMA - Residential 1,219,050 (4,080 ) 2,245,972 (85,074 ) 3,465,022 (89,154 ) FHLMC and FNMA - Commercial 42,195 (427 ) — — 42,195 (427 ) Total $ 2,726,258 $ (16,480 ) $ 3,507,119 $ (106,765 ) $ 6,233,377 $ (123,245 ) NOTE 4. INVESTMENT SECURITIES (continued) December 31, 2014 Less than 12 months 12 months or longer Total Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses (in thousands) US Treasury securities $ 298,914 $ (56 ) $ — $ — $ 298,914 $ (56 ) Corporate debt securities 538,108 (3,262 ) 214,852 (3,648 ) 752,960 (6,910 ) Asset-backed securities 632,936 (1,437 ) 424,333 (3,154 ) 1,057,269 (4,591 ) Equity securities 55 — 9,879 (279 ) 9,934 (279 ) State and municipal securities 45,128 (90 ) 192,091 (2,295 ) 237,219 (2,385 ) Mortgage-backed securities: U.S. government agencies - Residential 415,731 (2,693 ) 1,348,908 (31,118 ) 1,764,639 (33,811 ) U.S. government agencies - Commercial 281,258 (2,459 ) 136,269 (4,727 ) 417,527 (7,186 ) FHLMC and FNMA - Residential debt securities 399,176 (2,019 ) 2,607,695 (127,971 ) 3,006,871 (129,990 ) FHLMC and FNMA - Commercial debt securities 11,269 (171 ) — — 11,269 (171 ) Total $ 2,622,575 $ (12,187 ) $ 4,934,027 $ (173,192 ) $ 7,556,602 $ (185,379 )
Gains (Losses) and Proceeds on Sales of Securities	Proceeds from sales of investment securities and the realized gross gains and losses from those sales are as follows: Three-Month Period Nine-Month Period 2015 2014 2015 2014 (in thousands) Proceeds from the sales of available-for-sale securities $ 497,182 $ 21,138 $ 2,751,790 $ 311,019 Gross realized gains $ 533 $ 131 $ 23,592 $ 11,547 Gross realized losses (2,526 ) — (5,229 ) (67 ) OTTI — — (1,092 ) — Net realized (losses)/gains $ (1,993 ) $ 131 $ 17,271 $ 11,480
Gains (Losses) on Trading Securities	The realized activity of trading gains and losses related to trading securities are as follows: Three-Month Period Nine-Month Period 2015 2014 2015 2014 (in thousands) Net gains recognized during the period on trading securities $ — $ 1,899 $ 6,391 $ 3,386 Less: Net gains recognized during the period on trading securities sold during the period — 2,047 6,391 3,782 Unrealized losses during the reporting period on trading securities still held at the reporting date $ — $ (148 ) $ — $ (396 )

LOANS AND ALLOWANCE FOR CREDI29

LOANS AND ALLOWANCE FOR CREDIT LOSSES (As Restated) (Tables)	9 Months Ended
	Sep. 30, 2015
Loans and Leases Receivable Disclosure [Abstract]
Schedule of Loans Receivable	The following table presents the composition of the gross loans held for investment by type of loan and by fixed and variable rates at the dates indicated: September 30, 2015 December 31, 2014 Amount Percent Amount Percent (in thousands) Commercial loans held for investment: Commercial real estate loans $ 8,495,182 10.8 % $ 8,739,233 11.5 % Commercial and industrial loans 19,363,022 24.6 % 17,092,828 22.5 % Multi-family loans 9,600,527 12.2 % 8,705,890 11.5 % Other commercial (2) 2,366,742 3.0 % 2,084,232 2.7 % Total commercial loans held for investment 39,825,473 50.6 % 36,622,183 48.2 % Consumer loans secured by real estate: Residential mortgages 6,408,164 8.2 % 6,773,575 8.9 % Home equity loans and lines of credit 6,159,536 7.8 % 6,211,298 8.2 % Total consumer loans secured by real estate 12,567,700 16.0 % 12,984,873 17.1 % Consumer loans not secured by real estate: Retail installment contracts and auto loans - originated 17,573,943 22.4 % 9,935,503 13.1 % Retail installment contracts and auto loans - purchased 6,888,523 8.8 % 12,449,526 16.4 % Personal unsecured loans 644,548 0.8 % 2,696,820 3.5 % Other consumer (3) 1,083,011 1.4 % 1,306,562 1.7 % Total consumer loans 38,757,725 49.4 % 39,373,284 51.8 % Total loans held for investment (1) $ 78,583,198 100.0 % $ 75,995,467 100.0 % Total loans held for investment: Fixed rate $ 46,704,335 59.4 % $ 45,109,343 59.4 % Variable rate 31,878,863 40.6 % 30,886,124 40.6 % Total loans held for investment (1) $ 78,583,198 100.0 % $ 75,995,467 100.0 % (1) Total loans held for investment includes deferred loan fees, net of deferred origination costs and unamortized purchase premiums, net of discounts as well as purchase accounting adjustments. These items resulted in a net decrease in loan balances of $269.9 million as of September 30, 2015 and a net decrease in loan balances of $1.5 billion as of December 31, 2014 , respectively. (2) Other commercial primarily includes commercial equipment vehicle funding ("CEVF") leveraged leases and loans. (3) Other consumer primarily includes recreational vehicles ("RV") and marine loans.
Financing Receivable, Recorded Investment [Line Items]
Schedule of Loans by Credit Quality Indicators	Consumer financing receivables for which credit score is a core component of the allowance model are summarized by credit score as follows: September 30, 2015 Credit Score Range (2) Retail installment contracts and auto loans (3) Percent Personal unsecured loans balance (3) Percent (in thousands) <600 $ 12,961,005 51.3 % $ 405,059 16.0 % 600-639 4,105,660 16.2 % 406,943 16.1 % >=640 3,059,119 12.1 % 1,071,993 42.4 % N/A (1) 5,162,435 20.4 % 644,744 25.5 % Total $ 25,288,219 100.0 % $ 2,528,739 100.0 % (1) Consists primarily of loans for which credit scores are not considered in the ALLL model. (2) Credit scores updated quarterly. (3) RICs and Personal unsecured loans include $825.8 million and $1.9 billion , respectively of LHFS at September 30, 2015 that do not have an allowance. December 31, 2014 Credit Score Range (2) Retail installment contracts and auto loans (3) Percent Personal unsecured loans balance Percent (in thousands) <600 $ 11,669,878 52.0 % $ 491,984 18.2 % 600-639 4,046,452 18.0 % 446,995 16.6 % 640-679 4,046,452 18.0 % 1,163,203 43.1 % 680-719 — — % 64,610 2.4 % 720-759 — — % 72,235 2.7 % >=760 — — % 78,234 2.9 % N/A (1) 2,667,671 12.0 % 379,559 14.1 % Total $ 22,430,453 100.0 % $ 2,696,820 100.0 % (1) Consists primarily of loans for which credit scores are not considered in the ALLL model. (2) Credit scores updated quarterly. (3) RICs include $45.4 million of LHFS at December 31, 2014 that do not have an allowance.
Allowance for Credit Losses by Portfolio Segment	The activity in the ACL by portfolio segment for the three-month and nine-month periods ended September 30, 2015 and 2014 was as follows: Three-Month Period Ended September 30, 2015 Commercial Consumer Unallocated Total (in thousands) Allowance for loan and lease losses, beginning of period $ 402,695 $ 2,360,366 $ 71,592 $ 2,834,653 Provision for/ (Recovery of) loan losses 26,337 937,086 (26,258 ) 937,165 Charge-offs (45,467 ) (1,480,645 ) — (1,526,112 ) Recoveries 25,091 496,347 — 521,438 Charge-offs, net of recoveries (20,376 ) (984,298 ) — (1,004,674 ) Allowance for loan and lease losses, end of period $ 408,656 $ 2,313,154 $ 45,334 $ 2,767,144 Reserve for unfunded lending commitments, beginning of period $ 137,641 $ — $ — $ 137,641 Provision for unfunded lending commitments — — — — Loss on unfunded lending commitments — — — — Reserve for unfunded lending commitments, end of period 137,641 — — 137,641 Total allowance for credit losses, end of period $ 546,297 $ 2,313,154 $ 45,334 $ 2,904,785 Nine-Month Period Ended September 30, 2015 Commercial Consumer Unallocated Total (in thousands) Allowance for loan losses, beginning of period $ 401,553 $ 1,267,025 $ 33,024 $ 1,701,602 Provision for/ (Recovery of) loan losses 64,491 2,874,254 12,310 2,951,055 Other (1) — (27,117 ) — (27,117 ) Charge-offs (96,652 ) (3,302,922 ) — (3,399,574 ) Recoveries 39,264 1,501,914 — 1,541,178 Charge-offs, net of recoveries (57,388 ) (1,801,008 ) — (1,858,396 ) Allowance for loan and lease losses, end of period $ 408,656 $ 2,313,154 $ 45,334 $ 2,767,144 Reserve for unfunded lending commitments, beginning of period $ 132,641 $ — $ — $ 132,641 Provision for unfunded lending commitments 5,000 — — 5,000 Loss on unfunded lending commitments — — — — Reserve for unfunded lending commitments, end of period 137,641 — — 137,641 Total allowance for credit losses, end of period $ 546,297 $ 2,313,154 $ 45,334 $ 2,904,785 Ending balance, individually evaluated for impairment (2) $ 57,517 $ 745,671 $ — $ 803,188 Ending balance, collectively evaluated for impairment 351,139 1,567,483 45,334 1,963,956 Financing receivables: Ending balance $ 39,825,473 $ 41,748,433 $ — $ 81,573,906 Ending balance, evaluated under the fair value option or lower of cost or fair value — 3,364,866 — 3,364,866 Ending balance, individually evaluated for impairment (2) 367,865 3,771,421 — 4,139,286 Ending balance, collectively evaluated for impairment 39,457,608 34,612,146 — 74,069,754 (1) The "Other" amount represents the impact on the allowance for loan and lease losses in connection with SCUSA classifying approximately $1.0 billion of retail installment contracts ("RICs") as held-for-sale during the first quarter of 2015. (2) Consumer loans individually evaluated for impairment consists of loans in TDR status NOTE 5. LOANS AND ALLOWANCE FOR CREDIT LOSSES (As Restated) (continued) Three-Month Period Ended September 30, 2014 Commercial Consumer Unallocated Total (in thousands) Allowance for loan and lease losses, beginning of period $ 369,893 $ 888,761 $ 39,001 $ 1,297,655 Provision for / (Recovery of) loan losses 25,317 751,850 (10,504 ) 766,663 Other (1) — (61,220 ) — (61,220 ) Charge-offs (28,686 ) (973,284 ) — (1,001,970 ) Recoveries 8,844 408,754 — 417,598 Charge-offs, net of recoveries (19,842 ) (564,530 ) — (584,372 ) Allowance for loan and lease losses, end of period $ 375,368 $ 1,014,861 $ 28,497 $ 1,418,726 Reserve for unfunded lending commitments, beginning of period $ 170,274 $ — $ — $ 170,274 Provision for unfunded lending commitments (20,000 ) — — (20,000 ) Loss on unfunded lending commitments (633 ) — — (633 ) Reserve for unfunded lending commitments, end of period 149,641 — — 149,641 Total allowance for credit losses, end of period $ 525,009 $ 1,014,861 $ 28,497 $ 1,568,367 Nine-Month Period Ended September 30, 2014 Commercial Consumer Unallocated Total (in thousands) Allowance for loan losses, beginning of period $ 443,074 $ 363,647 $ 27,616 $ 834,337 Provision for / (Recovery of) loan losses (5,095 ) 1,703,103 881 1,698,889 Other (1) — (61,220 ) — (61,220 ) Charge-offs (81,163 ) (1,729,911 ) — (1,811,074 ) Recoveries 18,552 739,242 — 757,794 Charge-offs, net of recoveries (62,611 ) (990,669 ) — (1,053,280 ) Allowance for loan losses, end of period $ 375,368 $ 1,014,861 $ 28,497 $ 1,418,726 Reserve for unfunded lending commitments, beginning of period $ 220,000 $ — $ — $ 220,000 Provision for unfunded lending commitments (65,000 ) — — (65,000 ) Loss on unfunded lending commitments (5,359 ) — — (5,359 ) Reserve for unfunded lending commitments, end of period 149,641 — — 149,641 Total allowance for credit losses, end of period $ 525,009 $ 1,014,861 $ 28,497 $ 1,568,367 Ending balance, individually evaluated for impairment (2) $ 73,074 $ 33,513 $ — $ 106,587 Ending balance, collectively evaluated for impairment 302,294 981,348 28,497 1,312,139 Financing receivables: Ending balance $ 35,683,463 $ 39,093,619 $ — $ 74,777,082 Ending balance, evaluated under the fair value option or lower of cost or fair value (1) 19,167 1,284,403 — 1,303,570 Ending balance, individually evaluated for impairment (2) 503,098 1,075,907 — 1,579,005 Ending balance, collectively evaluated for impairment 35,161,198 36,733,309 — 71,894,507 (1) The "Other" amount represents the impact on the allowance for loan and lease losses in connection with the sale of approximately $484 million of troubled debt restructurings ("TDRs") and non-performing loans ("NPLs") classified as held-for-sale during the quarter ended September 30, 2014 . NOTE 5. LOANS AND ALLOWANCE FOR CREDIT LOSSES (As Restated) (continued) The following table presents the activity in the Allowance for loan losses for the Retail Installment Contracts acquired ("Purchased") in the Change in Control and those originated by SC subsequent to the Change in Control. Three Month Period Ended September 30, 2015 Nine Month Period Ended September 30, 2015 Purchased Originated Total Purchased Originated Total (in thousands) (in thousands) Allowance for loan and lease losses, beginning of period 542,709 1,219,134 1,761,843 963 709,024 709,987 Provision for / (Release of) loan and lease losses 129,109 686,563 815,672 958,738 1,520,920 2,479,658 Other — — — (27,117 ) — (27,117 ) Charge-offs (328,624 ) (612,318 ) (940,942 ) (1,216,036 ) (1,268,524 ) (2,484,560 ) Recoveries 218,962 251,748 470,710 845,608 583,707 1,429,315 Charge-offs, net of recoveries (109,662 ) (360,570 ) (470,232 ) (370,428 ) (684,817 ) (1,055,245 ) Allowance for loan and lease losses, end of period 562,156 1,545,127 2,107,283 562,156 1,545,127 2,107,283 Three Month Period Ended September 30, 2014 Nine Month Period Ended September 30, 2014 Purchased Originated Total Purchased Originated Total (in thousands) (in thousands) Allowance for loan and lease losses, beginning of period $ — $ 394,736 $ 394,736 $ — $ — $ — Provision for / (Release of) loan and lease losses 240,616 286,784 527,400 540,855 697,158 1,238,013 Other (9,887 ) — (9,887 ) (9,887 ) — (9,887 ) Charge-offs (557,995 ) (168,008 ) (726,003 ) (1,149,494 ) (189,589 ) (1,339,083 ) Recoveries 327,267 45,716 372,983 618,527 51,659 670,186 Charge-offs, net of recoveries (230,728 ) (122,292 ) (353,020 ) (530,967 ) (137,930 ) (668,897 ) Allowance for loan and lease losses, end of period $ 1 $ 559,228 $ 559,229 $ 1 $ 559,228 $ 559,229
Schedule of Non-accrual Loans	The recorded investment in non-accrual loans disaggregated by class of financing receivables is summarized as follows: September 30, 2015 December 31, 2014 (in thousands) Non-accrual loans: Commercial: Commercial real estate: Corporate banking $ 60,450 $ 90,579 Middle market commercial real estate 38,605 71,398 Santander real estate capital 3,505 5,803 Commercial and industrial 65,901 54,567 Multi-family 7,319 9,639 Other commercial 4,365 4,136 Total commercial loans 180,145 236,122 Consumer: Residential mortgages 184,828 231,316 Home equity loans and lines of credit 126,628 142,026 Retail installment contracts and auto loans - originated 538,929 227,132 Retail installment contracts and auto loans - purchased 412,175 755,590 Personal unsecured loans 12,683 14,007 Other consumer 31,242 22,095 Total consumer loans 1,306,485 1,392,166 Total non-accrual loans 1,486,630 1,628,288 Other real estate owned ("OREO") 40,692 65,051 Repossessed vehicles 154,057 126,309 Foreclosed and other repossessed assets 377 11,375 Total OREO and other repossessed assets 195,126 202,735 Total non-performing assets $ 1,681,756 $ 1,831,023
Aging Analysis of Loan Portfolio	The age of recorded investments in past due loans and accruing loans greater than 90 days past due disaggregated by class of financing receivables is summarized as follows: As of September 30, 2015 30-89 Greater Total Current Total (1) Recorded Investment (in thousands) Commercial: Commercial real estate: Corporate banking $ 23,789 $ 22,015 $ 45,804 $ 2,921,976 $ 2,967,780 $ — Middle market commercial real estate 3,964 21,190 25,154 3,940,019 3,965,173 — Santander real estate capital 659 — 659 1,561,570 1,562,229 — Commercial and industrial 28,408 38,771 67,179 19,295,843 19,363,022 — Multi-family 21,830 635 22,465 9,578,062 9,600,527 — Other commercial 7,656 3,496 11,152 2,355,590 2,366,742 — Consumer: Residential mortgages 144,232 155,947 300,179 6,388,749 6,688,928 — Home equity loans and lines of credit 31,268 80,107 111,375 6,048,161 6,159,536 — Retail installment contracts and auto loans - originated 1,704,700 168,183 1,872,883 16,526,813 18,399,696 — Retail installment contracts and auto loans - purchased 1,264,913 111,737 1,376,650 5,511,873 6,888,523 — Personal unsecured loans 92,965 86,739 179,704 2,349,035 2,528,739 77,528 Other consumer 40,476 40,102 80,578 1,002,433 1,083,011 — Total $ 3,364,860 $ 728,922 $ 4,093,782 $ 77,480,124 $ 81,573,906 $ 77,528 (1) Financing receivables include LHFS. NOTE 5. LOANS AND ALLOWANCE FOR CREDIT LOSSES (As Restated) (continued) As of December 31, 2014 30-89 Greater Total Current Total (1) Recorded (in thousands) Commercial: Commercial real estate: Corporate banking $ 18,363 $ 37,708 $ 56,071 $ 3,162,079 $ 3,218,150 $ — Middle market commercial real estate 3,179 33,604 36,783 3,706,316 3,743,099 — Santander real estate capital 4,329 2,115 6,444 1,771,540 1,777,984 — Commercial and industrial 26,778 23,434 50,212 17,061,710 17,111,922 — Multi-family 13,810 5,512 19,322 8,686,568 8,705,890 — Other commercial 5,054 1,245 6,299 2,077,933 2,084,232 — Consumer: Residential mortgages 165,270 200,818 366,088 6,603,221 6,969,309 — Home equity loans and lines of credit 36,074 86,749 122,823 6,088,475 6,211,298 — Retail installment contracts and auto loans - originated 811,912 65,703 877,615 9,103,311 9,980,926 — Retail installment contracts and auto loans - purchased 2,317,941 202,889 2,520,830 9,928,697 12,449,527 — Personal unsecured loans 92,905 111,917 204,822 2,491,998 2,696,820 93,152 Other consumer 56,708 31,745 88,453 1,218,109 1,306,562 — Total $ 3,552,323 $ 803,439 $ 4,355,762 $ 71,899,957 $ 76,255,719 $ 93,152 (1) Financing receivables include LHFS.
Schedule of Impaired Loans by Class	Impaired loans disaggregated by class of financing receivables are summarized as follows: September 30, 2015 Recorded Investment (1) Unpaid Related Average (in thousands) With no related allowance recorded: Commercial: Commercial real estate: Corporate banking $ 40,866 $ 43,717 $ — $ 39,301 Middle market commercial real estate 79,320 124,268 — 103,556 Santander real estate capital 2,860 2,860 — 2,921 Commercial and industrial 2,721 4,144 — 5,323 Multi-family 4,834 5,864 — 13,663 Other commercial 2,604 2,622 — 1,346 Consumer: Residential mortgages 20,040 20,040 — 21,724 Home equity loans and lines of credit 22,999 22,999 — 25,115 Retail installment contracts and auto loans - originated — — — — Retail installment contracts and auto loans - purchased 92,073 115,026 — 939,599 Personal unsecured loans (2) 14,635 14,635 — 7,614 Other consumer 13,558 16,657 — 9,579 With an allowance recorded: Commercial: Commercial real estate: Corporate banking 33,744 42,396 10,664 46,847 Middle market commercial real estate 36,936 42,635 10,656 48,517 Santander real estate capital — — — 1,939 Commercial and industrial 80,420 89,708 35,285 72,302 Multi-family 5,762 5,767 463 5,871 Other commercial 2,429 2,527 449 2,181 Consumer: Residential mortgages 139,279 164,278 28,812 135,046 Home equity loans and lines of credit 62,328 73,254 4,832 61,230 Retail installment contracts and auto loans – Originated 916,385 941,146 293,459 486,449 Retail installment contracts and auto loans - purchased 2,471,369 2,793,045 414,352 1,235,685 Personal unsecured loans 1,660 1,950 496 9,068 Other consumer 15,877 20,639 3,720 16,086 Total: Commercial $ 292,496 $ 366,508 $ 57,517 $ 343,767 Consumer 3,770,203 4,183,669 745,671 2,947,195 Total $ 4,062,699 $ 4,550,177 $ 803,188 $ 3,290,962 (1) Recorded investment includes deferred loan fees, net of deferred origination costs and unamortized purchase premiums, net of discounts as well as purchase accounting adjustments. (2) Includes LHFS. December 31, 2014 Recorded Investment (1) Unpaid Related Average (in thousands) With no related allowance recorded: Commercial: Commercial real estate: Corporate banking $ 37,735 $ 40,453 $ — $ 40,610 Middle market commercial real estate 127,792 172,766 — 114,465 Santander real estate capital 2,982 2,982 — 1,867 Commercial and industrial 7,925 17,732 — 10,529 Multi-family 22,492 22,492 — 24,762 Other commercial 88 88 — 44 Consumer: Residential mortgages 23,408 23,408 — 57,776 Home equity loans and lines of credit 27,230 27,230 — 29,152 Retail installment contracts and auto loans - originated — — — — Retail installment contracts and auto loans - purchased 1,787,124 2,040,785 — 893,563 Personal unsecured loans 592 592 — 296 Other consumer 5,600 5,600 — 6,973 With an allowance recorded: Commercial: Corporate banking 59,950 66,328 25,322 56,856 Middle market commercial real estate 60,098 66,024 17,004 89,472 Santander real estate capital 3,878 6,356 364 6,630 Commercial and industrial 64,183 72,488 35,848 82,204 Multi-family 5,979 7,076 1,475 8,699 Other commercial 1,932 1,995 688 1,055 Consumer: Residential mortgages 130,813 156,669 23,628 339,071 Home equity loans and lines of credit 60,132 69,374 5,002 57,516 Retail installment contracts and auto loans - originated 56,513 58,229 16,997 28,258 Retail installment contracts and auto loans - purchased — — — — Personal unsecured loans 16,476 16,815 6,508 9,506 Other consumer 16,295 22,812 3,264 16,889 Total: Commercial $ 395,034 $ 476,780 $ 80,701 $ 437,193 Consumer 2,124,183 2,421,514 55,399 1,439,000 Total $ 2,519,217 $ 2,898,294 $ 136,100 $ 1,876,193 (1) Recorded investment includes deferred loan fees, net of deferred origination costs and unamortized purchase premiums, net of discounts as well as purchase accounting adjustments.
Schedule of Financing Receivable by LTV	Residential mortgage and home equity financing receivables by CLTV range are summarized as follows: Residential Mortgages September 30, 2015 N/A LTV<=70% 70.01-80% 80.01-90% 90.01-100% 100.01-110% LTV>110% Grand Total (in thousands) N/A $ 511,932 $ 12,469 $ 1,911 $ — $ — $ — $ — $ 526,312 <600 133 235,909 74,340 32,482 17,798 10,463 9,814 380,939 600-639 1 163,673 47,512 24,478 16,017 5,629 8,704 266,014 640-679 237 259,330 84,767 35,774 29,088 10,259 13,600 433,055 680-719 21 487,624 183,363 65,314 45,454 11,277 27,042 820,095 720-759 344 711,855 322,421 76,584 52,347 12,440 22,610 1,198,601 >=760 87 2,109,059 725,490 120,411 61,042 22,409 25,414 3,063,912 Grand Total $ 512,755 $ 3,979,919 $ 1,439,804 $ 355,043 $ 221,746 $ 72,477 $ 107,184 $ 6,688,928 Home Equity Loans and Lines of Credit September 30, 2015 N/A LTV<=70% 70.01-90% 90.01-110% LTV>110% Grand Total (in thousands) N/A $ 199,048 $ 1,388 $ 909 $ 62 $ — $ 201,407 <600 11,964 149,242 80,251 25,356 23,108 289,921 600-639 9,447 140,744 81,919 20,422 18,578 271,110 640-679 11,194 246,235 173,486 35,345 26,511 492,771 680-719 13,692 430,783 323,493 54,890 31,492 854,350 720-759 13,473 606,189 436,434 75,449 46,248 1,177,793 >=760 29,329 1,603,426 1,018,991 142,533 77,905 2,872,184 Grand Total $ 288,147 $ 3,178,007 $ 2,115,483 $ 354,057 $ 223,842 $ 6,159,536 Residential Mortgages December 31, 2014 N/A LTV<=70% 70.01-80% 80.01-90% 90.01-100% 100.01-110% LTV>110% Grand Total (in thousands) N/A $ 437,215 $ 14,801 $ 643 $ 8,676 $ 14,934 $ — $ — $ 476,269 <600 94 279,197 91,037 41,341 17,271 15,017 16,327 460,284 600-639 200 154,557 50,238 25,861 13,218 6,337 13,446 263,857 640-679 — 303,319 87,055 40,863 26,618 11,456 19,530 488,841 680-719 25 528,979 161,023 66,898 40,456 11,503 34,473 843,357 720-759 314 758,315 271,983 80,077 42,872 16,344 39,927 1,209,832 >=760 124 2,328,907 633,004 132,640 60,434 29,738 42,022 3,226,869 Grand Total $ 437,972 $ 4,368,075 $ 1,294,983 $ 396,356 $ 215,803 $ 90,395 $ 165,725 $ 6,969,309 NOTE 5. LOANS AND ALLOWANCE FOR CREDIT LOSSES (As Restated) (continued) Home Equity Loans and Lines of Credit December 31, 2014 N/A LTV<=70% 70.01-90% 90.01-110% LTV>110% Grand Total (in thousands) N/A $ 217,607 $ 2,265 $ 863 $ 336 $ 148 $ 221,219 <600 13,543 158,712 69,381 24,069 20,989 286,694 600-639 9,748 154,887 76,431 23,410 14,118 278,594 640-679 14,717 279,397 157,214 38,057 25,117 514,502 680-719 15,984 488,982 272,083 56,560 33,714 867,323 720-759 15,643 672,971 381,828 64,993 45,810 1,181,245 >=760 36,962 1,736,574 885,774 125,773 76,638 2,861,721 Grand Total $ 324,204 $ 3,493,788 $ 1,843,574 $ 333,198 $ 216,534 $ 6,211,298
Summary of Performing and Non-performing TDRs	The following table summarizes the Company’s performing and non-performing TDRs at the dates indicated: September 30, 2015 December 31, 2014 (in thousands) Performing $ 3,428,202 $ 2,041,653 Non-performing 522,628 343,522 Total $ 3,950,830 $ 2,385,175
Schedule of Troubled Debt Restructurings	NOTE 5. LOANS AND ALLOWANCE FOR CREDIT LOSSES (As Restated) (continued) Three-Month Period Ended September 30, 2014 Number of Contracts Pre-Modification Outstanding Recorded Investment (1) Post-Modification Outstanding Recorded Investment (2) (in thousands) Commercial: Commercial real estate: Corporate banking 2 $ 16,739 $ 16,615 Middle markets commercial real estate 2 19,024 19,024 Commercial and industrial 26 769 769 Other commercial 2 1,456 1,445 Consumer: Residential mortgages (3) 65 13,096 13,444 Home equity loans and lines of credit 32 2,813 2,813 Retail installment contracts and auto loans - originated 318 6,102 6,063 Retail installment contracts and auto loans - purchased 40,331 554,184 551,689 Personal unsecured loans 5,653 6,284 6,311 Other consumer 2 124 124 Total 46,433 $ 620,591 $ 618,297 Nine-Month Period Ended September 30, 2014 Number of Contracts Pre-Modification (1) Post-Modification (2) (in thousands) Commercial: Commercial real estate: Corporate banking 23 $ 70,017 $ 68,656 Middle markets commercial real estate 5 28,963 25,851 Commercial and industrial 35 988 988 Other commercial 5 2,503 2,472 Consumer: Residential mortgages 222 41,830 42,510 Home equity loans and lines of credit 86 7,991 7,991 Retail installment contracts and auto loans - originated 346 6,698 6,655 Retail installment contracts and auto loans - purchased 65,415 838,856 831,288 Personal unsecured loans 10,542 11,618 11,457 Other consumer 7 536 537 Total 76,686 $ 1,010,000 $ 998,405 (1) Pre-modification outstanding recorded investment amount is the month-end balance prior to the month the modification occurred. (2) Post-modification outstanding recorded investment amount is the month-end balance for the month that the modification occurred. (3) The post-modification outstanding recorded investment amounts for residential mortgages exclude interest reserves. The following tables detail the activity of TDRs for the three-month and nine-month periods ended September 30, 2015 and September 30, 2014 , respectively: Three-Month Period Ended September 30, 2015 Number of Pre-Modification (1) Post-Modification (2) (in thousands) Commercial: Commercial real estate: Corporate Banking — $ — $ — Middle market commercial real estate — — — Santander real estate capital — — — Commercial and industrial 210 6,818 6,816 Multi-family — — — Other commercial — — — Consumer: Residential mortgages (3) 25 3,758 4,028 Home equity loans and lines of credit 31 2,581 2,992 Retail installment contracts and auto loans - originated 23,726 447,622 447,362 Retail installment contracts and auto loans - purchased 33,436 446,122 445,189 Personal unsecured loans 4,058 4,894 4,870 Other consumer 3 310 328 Total 61,489 $ 912,105 $ 911,585 Nine-Month Period Ended September 30, 2015 Number of Pre-Modification (1) Post-Modification (2) (in thousands) Commercial: Commercial real estate: Corporate Banking 12 $ 11,673 $ 13,227 Middle market commercial real estate 1 14,439 14,439 Santander real estate capital — — — Commercial and industrial 418 21,941 19,226 Multi-family — — — Other commercial — — — Consumer: Residential mortgages (3) 114 17,929 18,765 Home equity loans and lines of credit 92 7,274 8,281 Retail installment contracts and auto loans - originated 50,252 957,309 956,871 Retail installment contracts and auto loans - purchased 152,943 2,120,303 2,115,473 Personal unsecured loans 13,217 15,774 15,685 Other consumer 20 1,441 1,484 Total 217,069 $ 3,168,083 $ 3,163,451 (1) Pre-modification outstanding recorded investment amount is the month-end balance prior to the month the modification occurred. (2) Post-modification outstanding recorded investment amount is the month-end balance for the month that the modification occurred. (3) The post-modification outstanding recorded investment amounts for residential mortgages exclude interest reserves.
Schedule of Troubled Debt Restructurings Subsequently Defaulted	The following table details TDRs that became TDRs during the past twelve-month period and have subsequently defaulted during the three-month and nine-month periods ended September 30, 2015 and September 30, 2014 , respectively. Three-Month Period Nine-Month Period 2015 2014 2015 2014 Number of Recorded Investment (1) Number of Recorded Investment (1) Number of Recorded Investment (1) Number of Recorded Investment (1) (in thousands) Commercial Commercial and industrial 10 $ 357 — $ — 32 $ 1,043 — $ — Consumer: Residential mortgages 2 486 1 298 15 2,307 22 2,993 Home equity loans and lines of credit 3 728 1 65 14 1,665 3 377 Retail installment contracts and auto loans 15,416 241,952 1,528 19,737 37,252 568,756 2,018 25,105 Unsecured loans 871 1,011 820 861 3,422 3,681 1,089 1,139 Other consumer — — — — 2 244 1 27 Total 16,302 $ 244,534 2,350 $ 20,961 40,737 $ 577,696 3,133 $ 29,641 (1) The recorded investment represents the period-end balance at September 30, 2015 and 2014 . Does not include Chapter 7 bankruptcy TDRs.
Commercial
Financing Receivable, Recorded Investment [Line Items]
Schedule of Loans by Credit Quality Indicators	The following table reconciles the Company's recorded investment classified by its major loan classifications to its commercial loan classifications utilized in its determination of the allowance for loan losses and other credit quality disclosures at September 30, 2015 and December 31, 2014 , respectively: Commercial Portfolio Segment (2) Major Loan Classifications (1) September 30, 2015 December 31, 2014 (in thousands) Commercial loans held for investment: Commercial real estate: Corporate Banking $ 2,967,780 $ 3,218,150 Middle Markets Real Estate 3,965,173 3,743,099 Santander Real Estate Capital 1,562,229 1,777,984 Total commercial real estate 8,495,182 8,739,233 Commercial and industrial loans (3) 19,363,022 17,092,828 Multi-family loans 9,600,527 8,705,890 Other commercial 2,366,742 2,084,232 Total commercial loans held for investment $ 39,825,473 $ 36,622,183 (1) These represent the Company's loan categories based on the SEC's Regulation S-X, Article 9. (2) These represent the Company's loan classes used to determine its allowance for loan and lease losses in accordance with ASC 310-10. (3) Excludes zero and $19.1 million of Commercial and Industrial LHFS at September 30, 2015 and December 31, 2014 , respectively. Commercial loan credit quality indicators by class of financing receivables are summarized as follows: Commercial Real Estate September 30, 2015 Corporate Middle Santander Commercial and industrial Multi-family Remaining Total (1) (in thousands) Regulatory Rating: Pass $ 2,623,982 $ 3,765,920 $ 1,392,754 $ 18,529,081 $ 9,333,083 $ 2,320,236 $ 37,965,056 Special Mention 118,536 48,842 121,441 374,448 195,710 29,950 888,927 Substandard 215,912 127,213 47,375 429,623 71,301 16,251 907,675 Doubtful 9,350 23,198 659 29,870 433 305 63,815 Total commercial loans $ 2,967,780 $ 3,965,173 $ 1,562,229 $ 19,363,022 $ 9,600,527 $ 2,366,742 $ 39,825,473 (1) Financing receivables include LHFS. Commercial Real Estate December 31, 2014 Corporate Middle Santander Commercial and industrial Multi-family Remaining Total (1) (in thousands) Regulatory Rating: Pass $ 2,910,957 $ 3,472,448 $ 1,564,983 $ 16,495,836 $ 8,533,427 $ 2,064,947 $ 35,042,598 Special Mention 83,122 61,166 133,950 237,331 131,677 8,475 655,721 Substandard 192,911 174,882 76,232 358,782 40,355 10,311 853,473 Doubtful 31,160 34,603 2,819 19,973 431 499 89,485 Total commercial loans $ 3,218,150 $ 3,743,099 $ 1,777,984 $ 17,111,922 $ 8,705,890 $ 2,084,232 $ 36,641,277 (1) Financing receivables include LHFS.
Consumer
Financing Receivable, Recorded Investment [Line Items]
Schedule of Loans by Credit Quality Indicators	Consumer Portfolio Segment (2) Major Loan Classifications (1) September 30, 2015 December 31, 2014 (in thousands) Consumer loans secured by real estate: Residential mortgages (3) $ 6,408,164 $ 6,773,575 Home equity loans and lines of credit 6,159,536 6,211,298 Total consumer loans secured by real estate 12,567,700 12,984,873 Consumer loans not secured by real estate: Retail installment contracts and auto loans - originated (4) 17,573,943 9,935,503 Retail installment contracts and auto loans - purchased 6,888,523 12,449,526 Personal unsecured loans (5) 644,548 2,696,820 Other consumer 1,083,011 1,306,562 Total consumer loans held for investment $ 38,757,725 $ 39,373,284 (1) These represent the Company's loan categories based on the SEC's Regulation S-X, Article 9. (2) These represent the Company's loan classes used to determine its allowance for loan and lease losses in accordance with ASC 310-10. (3) Home mortgages exclude $280.8 million and $195.7 million of LHFS at September 30, 2015 and December 31, 2014 , respectively. (4) Retail installment contracts and auto loans exclude $825.8 million and $45.4 million of LHFS at September 30, 2015 and December 31, 2014 , respectively. (5) Personal unsecured loans exclude $1.9 billion of LHFS at September 30, 2015 . There were no personal unsecured loans HFS at December 31, 2014 . The RICs and auto loan portfolio is comprised of: (1) RICs originated by SC prior to the Change in Control, (2) RICs originated by SC after the Change in Control, and (3) auto loans originated by SBNA. The composition of the portfolio segment is as follows: September 30, 2015 December 31, 2014 (in thousands) RICs - Purchased: UPB (1) $ 7,577,731 $ 13,366,188 UPB - FVO (2) 195,909 716,923 Total UPB 7,773,640 14,083,111 Purchase Marks (3) (885,117 ) (1,633,585 ) Total RICs - Purchased 6,888,523 12,449,526 RICs - Originated: UPB (1) 18,110,589 10,273,931 Net discount (555,952 ) (367,369 ) Total RICs - Originated 17,554,637 9,906,562 SBNA auto loans 19,306 28,941 Total RICs originated post-change in control 17,573,943 9,935,503 Total RICs and auto loans $ 24,462,466 $ 22,385,029 (1) UPB does not include amounts related to the loan receivables - unsecured and loan receivables from dealers due to the short-term and revolving nature of these receivables. (2) The Company elected to account for these loans, which were acquired with evidence of credit deterioration, under the FVO. (3) Includes purchase marks of $42.3 million and $130.2 million as of September 30, 2015 and December 31, 2014, respectively, related to purchased loan portfolios on which we elected to apply the FVO.

LEASED VEHICLES, NET (As Rest30

LEASED VEHICLES, NET (As Restated) (Tables)	9 Months Ended
	Sep. 30, 2015
Leases [Abstract]
Schedule of Leased Vehicles, Net	Leased vehicles, net consisted of the following as of September 30, 2015 and December 31, 2014 : September 30, 2015 December 31, 2014 (in thousands) Leased vehicles $ 10,645,278 $ 8,255,912 Origination fees and other costs 30,740 20,628 Manufacturer subvention payments (1,046,555 ) (834,669 ) 9,629,463 7,441,871 Less: accumulated depreciation (1,557,268 ) (817,901 ) Total Leased Vehicles, net $ 8,072,195 $ 6,623,970
Schedule of Future Minimum Rental Payments Due to the Company Under Operating Leases	The following summarizes the future minimum rental payments due to the Company as lessor under operating leases as of September 30, 2015 (in thousands): As Restated Remainder of 2015 $ 363,333 2016 1,319,342 2017 800,873 2018 183,908 2019 840 Thereafter — Total $ 2,668,296

VARIABLE INTEREST ENTITIES (A31

VARIABLE INTEREST ENTITIES (As Restated) (Tables)	9 Months Ended
	Sep. 30, 2015
Variable Interest Entity and Securitizations [Abstract]
Schedule of Variable Interest Entities	The following table summarizes the assets and liabilities related to the above mentioned VIEs that are included in the Company's Condensed Consolidated Financial Statements as of the date indicated: September 30, 2015 December 31, 2014 (in thousands) Assets Restricted cash $ 1,756,312 $ 1,626,257 Loans (1) 23,354,692 20,557,168 Leased vehicles, net 6,062,106 4,848,593 Various other assets 587,590 555,108 Total Assets $ 31,760,700 $ 27,587,126 Liabilities Notes payable $ 30,461,521 $ 27,892,669 Various other liabilities 83,815 55,795 Total Liabilities 30,545,336 27,948,464 (1) Includes $1.6 billion of RICs held for sale at September 30, 2015.
Summary of Cash Flows Received	A summary of the cash flows received from the off-balance Trusts for the periods indicated is as follows: Three-Month Period Nine-Month Period Period from January 28, 2014 to September 30, 2015 2014 2015 2014 (in thousands) Receivables securitized $ — $ 1,028,278 $ 768,561 $ 1,802,461 Net proceeds from new securitizations $ — $ 1,078,202 $ 785,983 $ 1,894,052 Cash received for servicing fees 5,955 3,925 17,578 10,897 Total cash received from securitization trusts $ 5,955 $ 1,082,127 $ 803,561 $ 1,904,949 Below is a summary of the cash flows received from the Trusts for the period indicated: Three-Month Period Nine-Month Period Period from January 28, 2014 to September 30, 2015 2014 2015 2014 (in thousands) Receivables securitized $ 4,761,341 $ 3,166,785 $ 14,828,478 $ 10,499,489 Net proceeds from new securitizations 3,840,369 2,592,845 11,816,224 8,814,810 Cash received for servicing fees 182,960 164,325 518,563 417,838 Cash received upon release from reserved and restricted cash accounts — — — — Net distributions from Trusts 486,377 468,207 1,558,772 1,315,164 Total cash received from securitization trusts $ 4,509,706 $ 3,225,377 $ 13,893,559 $ 10,547,812

GOODWILL AND OTHER INTANGIBLE32

GOODWILL AND OTHER INTANGIBLES (As Restated) (Tables)	9 Months Ended
	Sep. 30, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	The following table presents activity in the Company's goodwill by its reportable segments for the nine-month period ended September 30, 2015 : Retail Banking Auto Finance & Business Banking (2) Real Estate and Commercial Banking Global Corporate Banking (1) SCUSA Total (in thousands) Goodwill at December 31, 2014 $ 1,815,729 $ 71,522 $ 1,406,048 $ 131,130 $ 5,527,055 $ 8,951,484 Disposals during the period — — — — — Additions during the period — — — — — — Re-allocations during the period (265,553 ) 374,546 (108,993 ) — — — Goodwill at September 30, 2015 $ 1,550,176 $ 446,068 $ 1,297,055 $ 131,130 $ 5,527,055 $ 8,951,484 (1) The Global Corporate Banking ("GCB") was formerly designated as the Global Corporate Banking & Market & Large Corporate Banking segment and was renamed during the third quarter of 2015. (2) The Auto Finance & Business Banking was formerly designated as the Auto Finance and Alliances segment and was renamed during the third quarter of 2015.
Schedule of Finite-Lived and Indefinite-Lived Intangible Assets	The following table details amounts related to the Company's finite-lived and indefinite-lived intangible assets for the dates indicated. September 30, 2015 December 31, 2014 Net Carrying Amount Accumulated Amortization Net Carrying Amount Accumulated Amortization (in thousands) Intangibles subject to amortization: Dealer networks $ 514,643 $ (65,357 ) $ 544,054 $ (35,946 ) Chrysler relationship 113,750 (25,000 ) 125,000 (13,750 ) Core deposit intangibles 1,830 (294,012 ) 7,779 (288,063 ) Other intangibles 6,234 (23,675 ) 8,655 (21,253 ) Total intangibles subject to amortization 636,457 (408,044 ) 685,488 (359,012 ) Intangibles not subject to amortization: Trade name 21,500 — 21,500 — Total Intangibles $ 657,957 $ (408,044 ) $ 706,988 $ (359,012 )
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense	The estimated aggregate amortization expense related to intangibles for each of the five succeeding calendar years ending December 31 is: Year Calendar Year Amount Recorded To Date Remaining Amount To Record (in thousands) 2015 $ 64,432 $ 49,031 $ 15,401 2016 57,162 — 57,162 2017 55,055 — 55,055 2018 54,702 — 54,702 2019 54,501 — 54,501 Thereafter 399,636 — 399,636

OTHER ASSETS (As Restated) (Tab

OTHER ASSETS (As Restated) (Tables)	9 Months Ended
	Sep. 30, 2015
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Schedule of Other Assets	The following is a detail of items that comprise other assets at September 30, 2015 and December 31, 2014 : September 30, 2015 December 31, 2014 (in thousands) Income tax receivables $ 604,929 $ 938,222 Derivative assets at fair value 415,409 366,061 Other repossessed assets 154,434 136,305 MSRs, at fair value 143,535 145,047 Prepaid expenses 151,017 159,198 OREO 40,692 65,051 Miscellaneous assets and receivables 434,772 1,059,696 Total other assets $ 1,944,788 $ 2,869,580
Schedule of Servicing Assets at Fair Value	The following table presents a summary of year to date activity for the Company's residential MSRs that are included in the Condensed Consolidated Balance Sheet. Nine-Month Period Ended September 30, 2015 September 30, 2014 (in thousands) Fair value at beginning of period $ 145,047 $ 141,787 Mortgage servicing assets recognized 17,124 20,081 Principal reductions (19,385 ) (15,999 ) Change in fair value due to valuation assumptions 749 (14,078 ) Fair value at end of period $ 143,535 $ 131,791

BORROWINGS (Tables)

BORROWINGS (Tables)	9 Months Ended
	Sep. 30, 2015
SHUSA
Debt Instrument [Line Items]
Schedule of Borrowings and Other Debt Obligation	The following table presents information regarding the Holding Company's borrowings and other debt obligations at the dates indicated: September 30, 2015 December 31, 2014 Balance Effective Rate Balance Effective Rate (dollars in thousands) 3.00% senior notes, due September 2015 $ — — % $ 598,788 3.28 % 4.625% senior notes, due April 2016 475,467 4.85 % 474,718 4.85 % 3.45% senior notes, due August 2018 497,604 3.62 % 497,025 3.62 % 2.65% senior notes, due April 2020 992,211 2.83 % — — % 4.50% senior notes, due July 2025 1,093,824 4.57 % — — % Junior subordinated debentures - Capital Trust VI, due June 2036 69,768 7.91 % 69,751 7.91 % Common securities - Capital Trust VI 10,000 7.91 % 10,000 7.91 % Junior subordinated debentures - Capital Trust IX, due July 2036 149,397 2.09 % 149,375 2.04 % Common securities - Capital Trust IX 4,640 2.09 % 4,640 2.04 % Total holding company borrowings and other debt obligations $ 3,292,911 3.91 % $ 1,804,297 3.89 %
Santander Bank
Debt Instrument [Line Items]
Schedule of Borrowings and Other Debt Obligation	The following table presents information regarding the Bank's borrowings and other debt obligations at the dates indicated: September 30, 2015 December 31, 2014 Balance Effective Rate Balance Effective Rate (dollars in thousands) 2.00% senior notes, due January 2018 $ 745,485 2.27 % $ — — % Senior notes, due January 2018 (1) 249,187 1.31 % — — % 8.750% subordinated debentures, due May 2018 498,008 8.92 % 497,530 8.92 % FHLB advances, maturing through August 2018 13,335,000 1.36 % 9,455,000 2.06 % Subordinated term loan, due February 2019 130,678 6.15 % 139,180 6.00 % REIT (2) preferred, due May 2020 154,550 13.54 % 153,417 13.64 % Subordinated term loan, due August 2022 30,867 7.89 % 31,428 7.77 % Total Bank borrowings and other debt obligations $ 15,143,775 1.83 % $ 10,276,555 2.64 % (1) These notes will bear interest at a rate equal to the three-month London Interbank Offered Rate ("LIBOR") plus 93 basis points per annum. (2) Real estate investment trust ("REIT")
SCUSA
Debt Instrument [Line Items]
Schedule of Borrowings and Other Debt Obligation	The following tables present information regarding SCUSA's credit facilities as of September 30, 2015 and December 31, 2014 : September 30, 2015 Balance Effective Rate Assets Pledged Restricted Cash Pledged (dollars in thousands) Warehouse line, maturing on various dates (1) $ 698,715 1.26 % $ 1,001,601 $ 39,046 Warehouse line, maturing on various dates (2) 1,087,977 1.36 % 1,565,626 55,126 Warehouse line, due October 2015 (3) 199,680 2.10 % 261,042 9,433 Warehouse line, due June 2016 397,021 1.18 % 544,546 — Warehouse line, due November 2016 (4) 175,000 1.76 % — — Warehouse line, due November 2016 (4) 250,000 1.76 % — 2,501 Warehouse line, due March 2017 510,899 0.94 % 752,083 22,528 Warehouse line, due July 2017 (5) 874,320 1.18 % 1,006,388 34,531 Warehouse line, due July 2017 (6) 1,608,643 1.17 % 2,481,681 30,818 Repurchase facility, due December 2015 (7) 851,929 1.87 % 1,966 37,844 Line of credit with related party, due December 2016 (8) 500,000 2.51 % — — Line of credit with related party, due December 2016 (8) 1,750,000 2.48 % — — Line of credit with related party, due December 2018 (8) 975,000 2.89 % — — Total SCUSA revolving credit facilities $ 9,879,184 1.76 % $ 7,614,933 $ 231,827 (1) Half of the outstanding balance on this facility matures in March 2016 and half matures in March 2017. (2) In December 2016, $500.0 million of the total revolving commitment under this warehouse line will expire, at which time any utilized balance attributable to that portion of the commitment will become an amortizing obligation; the remainder of the commitment of $2.0 billion matures in June 2017. (3) This line is held exclusively for personal term loans. On October 26, 2015, the maturity date for this warehouse line commitment was extended to November 9, 2015. (4) These lines are collateralized by residuals retained by SCUSA. (5) This line is held exclusively for financing Chrysler loans. (6) This line is held exclusively for financing Chrysler leases. (7) The repurchase facility is collateralized by securitization notes payable retained by SCUSA. No portion of this facility is unsecured. This facility has rolling 30 -day and 90 -day maturities. (8) These lines are also collateralized by securitization notes payable and residuals retained by SCUSA. As of September 30, 2015 , $2.5 billion of the aggregate outstanding balances on these credit facilities was unsecured. NOTE 10. BORROWINGS (continued) December 31, 2014 Balance Effective Assets Pledged Restricted Cash Pledged (dollars in thousands) Warehouse line, maturing on various dates (1) $ 397,452 1.26 % $ 589,529 $ 20,661 Warehouse line, due March 2015 (2) 250,594 0.98 % — — Warehouse line, due June 2015 243,736 1.17 % 344,822 — Warehouse line, due September 2015 (3) 199,980 1.96 % 351,755 13,169 Warehouse line, due December 2015 468,565 0.93 % 641,709 16,467 Warehouse line, due June 2016 (4) 2,201,511 0.98 % 3,249,263 65,414 Warehouse line, due June 2016 1,051,777 1.06 % 1,481,135 28,316 Warehouse line, due October 2016 (3) 240,487 2.02 % 299,195 17,143 Warehouse line, due November 2016 (5) 175,000 1.71 % — — Warehouse line, due November 2016 (5) 250,000 1.71 % — 2,500 Repurchase facility, maturing on various dates (6) 923,225 1.63 % — 34,184 Line of credit with related party, due December 2016 (7) 500,000 2.46 % 1,340 — Line of credit with related party, due December 2016 (7) 1,750,000 2.33 % — — Line of credit with related party, due December 2018 (7) 1,140,000 2.85 % 9,701 — Total SCUSA revolving credit facilities $ 9,792,327 1.68 % $ 6,968,449 $ 197,854 (1) Half of the outstanding balance on this facility had maturity dates in March 2015 and half matures in March 2016. (2) This line is collateralized by securitization notes payable retained by SCUSA. (3) These lines are held exclusively for personal consumer term loans. (4) This line is held exclusively for Chrysler Capital retail loan and lease financing. (5) These lines are collateralized by residuals retained by SCUSA. (6) The repurchase facility is collateralized by securitization notes payable retained by SCUSA. No portion of this facility is unsecured. This facility has rolling 30 -day and 90 -day maturities. (7) These lines are also collateralized by securitization notes payable and residuals retained by SCUSA. As of December 31, 2014 , $2.2 billion of the aggregate outstanding balances on these credit facilities was unsecured. The following tables present information regarding SCUSA's secured structured financings as of September 30, 2015 and December 31, 2014 : September 30, 2015 Balance Initial Note Amounts Issued Initial Weighted Average Interest Rate Range Collateral Restricted Cash (dollars in thousands) SCUSA public securitizations, maturing on various dates (1) $ 13,377,986 $ 23,863,842 0.89% - 2.29% $ 16,852,670 $ 1,194,363 SCUSA privately issued amortizing notes, maturing on various dates (1) 6,677,464 10,174,679 0.88% - 1.62% 9,831,162 368,134 Total SCUSA secured structured financings $ 20,055,450 $ 34,038,521 0.88% - 2.29% $ 26,683,832 $ 1,562,497 NOTE 10. BORROWINGS (continued) December 31, 2014 Balance Initial Note Amounts Issued Initial Weighted Average Interest Rate Range Collateral Restricted Cash (dollars in thousands) SCUSA public securitizations, maturing on various dates (1) $ 11,523,729 $ 26,682,930 0.89% - 2.80% $ 14,345,242 $ 1,184,047 SCUSA privately issued amortizing notes, maturing on various dates (1) 6,282,474 8,499,111 1.05% - 1.85% 9,114,997 281,038 Total SCUSA secured structured financings $ 17,806,203 $ 35,182,041 0.89% - 2.80% $ 23,460,239 $ 1,465,085 (1) SCUSA has entered into various securitization transactions involving its retail automotive installment loans and leases. These transactions are accounted for as secured financings and therefore both the securitized retail installment contracts and the related securitization debt issued by SPEs, remain on the Condensed Consolidated Balance Sheet. The maturity of this debt is based on the timing of repayments from the securitized assets.

DERIVATIVES (As Restated) (Tabl

DERIVATIVES (As Restated) (Tables)	9 Months Ended
	Sep. 30, 2015
Derivative [Line Items]
Impact of Derivative Activities in the Condensed Consolidated Statement of Operations	The following Condensed Consolidated Statement of Operations line items were impacted by the Company’s derivative activities for the three-month and nine-month periods ended September 30, 2015 and 2014 , respectively: Three-Month Period Nine-Month Period Derivative Activity (1) Accounts 2015 2014 2015 2014 (in thousands) Fair value hedges: Cross-currency swaps Miscellaneous income immaterial immaterial $ 110 $ 774 Interest rate swaps Miscellaneous income (3,985 ) 1,731 (5,437 ) 978 Cash flow hedges: Pay fixed-receive variable interest rate swaps Net interest income (1,775 ) (13,469 ) (9,957 ) (40,936 ) Other derivative activities: Forward commitments to sell loans Mortgage banking income (10,711 ) 2,490 (1,776 ) (2,762 ) Interest rate lock commitments Mortgage banking income 3,595 (2,027 ) 2,417 1,518 Mortgage servicing Mortgage banking income 11,736 1,032 1,302 (4,100 ) Customer related derivatives Miscellaneous income (1,251 ) 3,280 (179 ) 6,941 Foreign exchange Miscellaneous income (109 ) 1,794 (1,973 ) 1,302 SCUSA derivatives Miscellaneous income (3,746 ) 9,130 711 27,269 Net interest income 21,093 (971 ) 58,453 (4,951 ) Other administrative expenses 3,836 (1,290 ) (10,197 ) (4,447 ) Other Miscellaneous income (1,649 ) 580 (2,107 ) (729 ) (1) - Gains are disclosed as positive numbers while losses are shown as a negative number regardless of the line item being affected.
Offsetting Assets	Information about financial assets and liabilities that are eligible for offset on the Condensed Consolidated Balance Sheet as of September 30, 2015 and December 31, 2014 , respectively, is presented in the following tables: Offsetting of Financial Assets Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet Gross Amounts of Recognized Assets Gross Amounts Offset in the Condensed Consolidated Balance Sheet Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheet Financial Instruments Cash Collateral Received Net Amount (in thousands) September 30, 2015 Fair value hedges $ 3,708 $ — $ 3,708 $ — $ — $ 3,708 Cash flow hedges — — — — — — Other derivative activities (1) 415,236 9,015 406,221 8,027 45,306 352,888 Total derivatives subject to a master netting arrangement or similar arrangement 418,944 9,015 409,929 8,027 45,306 356,596 Total derivatives not subject to a master netting arrangement or similar arrangement (2) 5,480 — 5,480 — — 5,480 Total Derivative Assets $ 424,424 $ 9,015 $ 415,409 $ 8,027 $ 45,306 $ 362,076 Total Financial Assets $ 424,424 $ 9,015 $ 415,409 $ 8,027 $ 45,306 $ 362,076 December 31, 2014 Fair value hedges $ 2,943 $ — $ 2,943 $ — $ — $ 2,943 Cash flow hedges 7,619 — 7,619 — — 7,619 Other derivative activities (1) 373,545 21,109 352,436 10,020 5,940 336,476 Total derivatives subject to a master netting arrangement or similar arrangement 384,107 21,109 362,998 10,020 5,940 347,038 Total derivatives not subject to a master netting arrangement or similar arrangement (2) 3,063 — 3,063 — — 3,063 Total Derivative Assets $ 387,170 $ 21,109 $ 366,061 $ 10,020 $ 5,940 $ 350,101 Total Financial Assets $ 387,170 $ 21,109 $ 366,061 $ 10,020 $ 5,940 $ 350,101 (1) Includes customer-related and other derivatives. (2) Includes mortgage banking derivatives.
Offsetting Liabilities	Offsetting of Financial Liabilities Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet Gross Amounts of Recognized Liabilities Gross Amounts Offset in the Condensed Consolidated Balance Sheet Net Amounts of Liabilities Presented in the Condensed Consolidated Balance Sheet Financial Instruments Cash Collateral Pledged Net Amount (in thousands) September 30, 2015 Fair value hedges $ 6,445 $ — $ 6,445 $ 114 $ 12,703 $ (6,372 ) Cash flow hedges 71,178 71,178 — 79,437 (8,259 ) Other derivative activities (1) 397,158 102,934 294,224 8,016 218,906 67,302 Total derivatives subject to a master netting arrangement or similar arrangement 474,781 102,934 371,847 8,130 311,046 52,671 Total derivatives not subject to a master netting arrangement or similar arrangement (2) 53,690 — 53,690 — — 53,690 Total Derivative Liabilities $ 528,471 $ 102,934 $ 425,537 $ 8,130 $ 311,046 $ 106,361 Total Financial Liabilities $ 528,471 $ 102,934 $ 425,537 $ 8,130 $ 311,046 $ 106,361 December 31, 2014 Fair value hedges $ 1,759 $ — $ 1,759 $ 65 $ 5,589 $ (3,895 ) Cash flow hedges 20,552 — 20,552 7,341 16,797 (3,586 ) Other derivative activities (1) 350,863 21,109 329,754 49,318 198,103 82,333 Total derivatives subject to a master netting arrangement or similar arrangement 373,174 21,109 352,065 56,724 220,489 74,852 Total derivatives not subject to a master netting arrangement or similar arrangement (2) 50,710 — 50,710 — 1,736 48,974 Total Derivative Liabilities $ 423,884 $ 21,109 $ 402,775 $ 56,724 $ 222,225 $ 123,826 Total Financial Liabilities $ 423,884 $ 21,109 $ 402,775 $ 56,724 $ 222,225 $ 123,826 (1) Includes customer-related and other derivatives (2) Includes mortgage banking derivatives
Designated as hedging instrument
Derivative [Line Items]
Schedule of Derivative Instruments	Derivatives designated as accounting hedges at September 30, 2015 and December 31, 2014 included: Notional Amount Asset Liability Weighted Average Receive Rate Weighted Average Pay Rate Weighted Average Life (Years) (dollars in thousands) September 30, 2015 Fair value hedges: Cross-currency swaps $ 16,757 $ 3,555 $ 309 4.76 % 4.75 % 0.36 Interest rate swaps 318,000 153 6,136 1.00 % 2.29 % 3.75 Cash flow hedges: Pay fixed — receive floating interest rate swaps 10,751,056 — 71,178 0.20 % 1.09 % 3.12 Total $ 11,085,813 $ 3,708 $ 77,623 0.23 % 1.13 % 3.13 December 31, 2014 Fair Value hedges: Cross-currency swaps $ 18,230 $ 2,711 $ 980 4.76 % 4.75 % 1.11 Interest rate swaps 257,000 232 779 0.90 % 2.38 % 4.33 Cash flow hedges: Pay fixed — receive floating interest rate swaps 10,086,103 7,619 20,552 0.17 % 1.11 % 3.02 Total $ 10,361,333 $ 10,562 $ 22,311 0.19 % 1.14 % 3.05
Not designated as hedging instrument
Derivative [Line Items]
Schedule of Other Derivative Activities	Other derivative activities at September 30, 2015 and December 31, 2014 included: Notional Asset derivatives Fair value Liability derivatives Fair value September 30, 2015 December 31, 2014 September 30, 2015 December 31, 2014 September 30, 2015 December 31, 2014 (in thousands) Mortgage banking derivatives: Forward commitments to sell loans $ 482,207 $ 328,757 $ — $ — $ 4,200 $ 2,424 Interest rate lock commitments 248,375 163,013 5,480 3,063 — — Mortgage servicing 435,000 469,000 3,684 7,432 2,399 7,448 Total mortgage banking risk management 1,165,582 960,770 9,164 10,495 6,599 9,872 Customer related derivatives: Swaps receive fixed 8,624,004 7,927,522 300,848 213,415 1,194 4,343 Swaps pay fixed 8,749,748 7,944,247 3,306 13,361 267,923 186,732 Other 2,983,761 1,670,696 44,899 62,464 43,931 61,880 Total customer related derivatives 20,357,513 17,542,465 349,053 289,240 313,048 252,955 Other derivative activities: Foreign exchange contracts 2,136,160 1,152,125 29,413 20,033 28,743 17,390 Interest rate swap agreements 2,833,000 3,231,000 — 535 12,743 12,743 Interest rate cap agreements 9,211,000 7,541,385 24,451 49,762 — — Options for interest rate cap agreements 9,211,000 7,541,385 — — 24,462 49,806 Total return settlement 1,404,726 1,404,726 — — 53,322 48,893 Other 822,534 646,321 8,635 6,543 11,931 9,914 Total $ 47,141,515 $ 40,020,177 $ 420,716 $ 376,608 $ 450,848 $ 401,573

ACCUMULATED OTHER COMPREHENSI36

ACCUMULATED OTHER COMPREHENSIVE INCOME / (LOSS) (Tables)	9 Months Ended
	Sep. 30, 2015
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Schedule of Accumulated Other Comprehensive Income (Loss)	The following table presents the components of accumulated other comprehensive income/ (loss), net of related tax, for the three-month and nine-month periods ended September 30, 2015 and 2014 , respectively. Total Other Comprehensive Income/(Loss) Total Accumulated Three-Month Period Ended September 30, 2015 June 30, 2015 September 30, 2015 Pretax Activity Tax Effect Net Activity Beginning Balance Net Activity Ending Balance (in thousands) Change in accumulated (losses)/gains on cash flow hedge derivative financial instruments $ (45,805 ) $ 16,975 $ (28,830 ) Reclassification adjustment for net gains/(losses) on cash flow hedge derivative financial instruments (1) 1,774 (657 ) 1,117 Net unrealized (losses)/gains on cash flow hedge derivative financial instruments (44,031 ) 16,318 (27,713 ) $ (22,161 ) $ (27,713 ) $ (49,874 ) Change in unrealized gains/(losses) on investment securities available-for-sale 135,217 (52,711 ) 82,506 Reclassification adjustment for net losses/(gains) included in net income on non-OTTI securities (2) 1,993 (777 ) 1,216 Net unrealized gains/(losses) on investment securities available-for-sale 137,210 (53,488 ) 83,722 (74,758 ) 83,722 8,964 Pension and post-retirement actuarial gain/(loss) (3) 1,018 (398 ) 620 (28,583 ) 620 (27,963 ) As of September 30, 2015 $ 94,197 $ (37,568 ) $ 56,629 $ (125,502 ) $ 56,629 $ (68,873 ) (1) Net losses reclassified into Interest on borrowings and other debt obligations in the Condensed Consolidated Statement of Operations for settlements of interest rate swap contracts designated as cash flow hedges. (2) Net gains reclassified into Net gain on sale of investment securities sales in the Condensed Consolidated Statement of Operations for the sale of available-for-sale securities. (3) Included in the computation of net periodic pension costs. NOTE 13. ACCUMULATED OTHER COMPREHENSIVE INCOME / (LOSS) (continued) Total Other Total Accumulated For the Nine-Month Period December 31, 2014 September 30, 2015 Pretax Tax Net Activity Beginning Net Ending (in thousands) Change in accumulated (losses)/gains on cash flow hedge derivative financial instruments $ (67,051 ) $ 25,226 $ (41,825 ) Reclassification adjustment for net gains/(losses) on cash flow hedge derivative financial instruments (1) 9,957 (3,746 ) 6,211 Net unrealized (losses)/gains on cash flow hedge derivative financial instruments (57,094 ) 21,480 (35,614 ) $ (14,260 ) $ (35,614 ) $ (49,874 ) Change in unrealized gains/(losses) on investment securities available-for-sale 119,553 (47,692 ) 71,861 Reclassification adjustment for net (gains)/losses included in net income on non-OTTI securities (2) (18,363 ) 7,325 (11,038 ) Reclassification adjustment for net losses/(gains) included in net income/(expense) on OTTI securities (3) 1,092 (436 ) 656 Reclassification adjustment for net (gains)/losses included in net income (17,271 ) 6,889 (10,382 ) Net unrealized gains/(losses) on investment securities available-for-sale 102,282 (40,803 ) 61,479 (52,515 ) 61,479 8,964 Pension and post-retirement actuarial gain/(loss) (3) 3,054 (1,382 ) 1,672 (29,635 ) 1,672 (27,963 ) As of September 30, 2015 $ 48,242 $ (20,705 ) $ 27,537 $ (96,410 ) $ 27,537 $ (68,873 ) (1) Net losses reclassified into Interest on borrowings and other debt obligations in the Condensed Consolidated Statement of Operations for settlements of interest rate swap contracts designated as cash flow hedges. (2) Net gains reclassified into Net gain on sale of investment securities sales in the Condensed Consolidated Statement of Operations for the sale of available-for-sale securities. (3) Included in the computation of net periodic pension costs. NOTE 13. ACCUMULATED OTHER COMPREHENSIVE INCOME / (LOSS) (continued) Total Other Total Accumulated Three-Month Period Ended September 30, 2014 June 30, 2014 September 30, 2014 Pretax Tax Net Activity Beginning Net Ending (in thousands) Change in accumulated gains/(losses) on cash flow hedge derivative financial instruments $ 13,667 $ (5,018 ) $ 8,649 Reclassification adjustment for net gains/(losses) on cash flow hedge derivative financial instruments (1) 13,797 (5,065 ) 8,732 Net unrealized gains/(losses) on cash flow hedge derivative financial instruments 27,464 (10,083 ) 17,381 $ (32,782 ) $ 17,381 $ (15,401 ) Change in unrealized (losses).gains on investment securities available-for-sale (28,911 ) 11,294 (17,617 ) Reclassification adjustment for net (gains)/losses included in net income on non-OTTI securities (2) (131 ) 51 (80 ) Net unrealized (losses)/gains on investment securities available-for-sale (29,042 ) 11,345 (17,697 ) (70,404 ) (17,697 ) (88,101 ) Pension and post-retirement actuarial gain/(loss) (3) 447 (175 ) 272 (14,718 ) 272 (14,446 ) As of September 30, 2014 $ (1,131 ) $ 1,087 $ (44 ) $ (117,904 ) $ (44 ) $ (117,948 ) (1) Net losses reclassified into Interest on borrowings and other debt obligations in the Condensed Consolidated Statement of Operations for settlements of interest rate swap contracts designated as cash flow hedges. (2) Net gains reclassified into Net gain on sale of investment securities sales in the Condensed Consolidated Statement of Operations for the sale of available-for-sale securities. (3) Included in the computation of net periodic pension costs. NOTE 13. ACCUMULATED OTHER COMPREHENSIVE INCOME / (LOSS) (continued) Total Other Total Accumulated Nine-Month Period Ended September 30, 2014 December 31, 2013 September 30, 2014 Pretax Tax Net Activity Beginning Net Ending (in thousands) Change in accumulated (losses)/gains on cash flow hedge derivative financial instruments $ (3,453 ) $ 1,259 $ (2,194 ) Reclassification adjustment for net gains/(losses) on cash flow hedge derivative financial instruments (1) 41,264 (15,048 ) 26,216 Net unrealized gains/(losses) on cash flow hedge derivative financial instruments 37,811 (13,789 ) 24,022 $ (39,423 ) $ 24,022 $ (15,401 ) Change in unrealized gains/(losses) on investment securities available-for-sale 2,623,062 (1,028,228 ) 1,594,834 Reclassification adjustment for net gains included in net (gains)/losses on non-OTTI securities (2) (2,440,019 ) 956,476 (1,483,543 ) Net unrealized gains/(losses) on investment securities available-for-sale 183,043 (71,752 ) 111,291 (199,392 ) 111,291 (88,101 ) Pension and post-retirement actuarial gain/(loss) (3) 1,341 (234 ) 1,107 (15,553 ) 1,107 (14,446 ) As of September 30, 2014 $ 222,195 $ (85,775 ) $ 136,420 $ (254,368 ) $ 136,420 $ (117,948 ) (1) Net losses reclassified into Interest on borrowings and other debt obligations in the Condensed Consolidated Statement of Operations for settlements of interest rate swap contracts designated as cash flow hedges. (2) Net gains reclassified into Net gain on sale of investment securities sales in the Condensed Consolidated Statement of Operations for the sale of available-for-sale securities. (3) Included in the computation of net periodic pension costs.

COMMITMENTS, CONTINGENCIES, A37

COMMITMENTS, CONTINGENCIES, AND GUARANTEES (As Restated) (Tables)	9 Months Ended
	Sep. 30, 2015
Commitments and Contingencies Disclosure [Abstract]
Schedule of Commitments Amount	The following table details the amount of commitments at the dates indicated: Other Commitments September 30, 2015 December 31, 2014 (in thousands) Commitments to extend credit $ 30,570,879 $ 28,792,062 Unsecured revolving lines of credit — 5 Letters of credit 1,890,547 1,789,666 Recourse and credit enhancement exposure on sold loans 71,845 174,902 Commitments to sell loans 60,921 82,791 Total commitments $ 32,594,192 $ 30,839,426
Schedule of Commitments to Extend Credit, Expiration Periods	The following table details the amount of commitments to extend credit expiring per period as of the dates indicated: September 30, 2015 December 31, 2014 (in thousands) One year or less $ 5,563,216 $ 5,968,468 Over 1 year to 3 years 5,626,208 5,322,291 Over 3 years to 5 years 12,254,421 10,810,213 Over 5 years (1) 7,127,034 6,691,090 Total $ 30,570,879 $ 28,792,062 (1) Includes certain commitments to extend credit that do not have a contractual maturity date, but are expected to be outstanding greater than 5 years.
Schedule of Letters of Credit, Expiration Periods	The following table details the amount of letters of credit expiring per period as of the dates indicated: September 30, 2015 December 31, 2014 (in thousands) One year or less $ 1,312,652 $ 1,250,124 Over 1 year to 3 years 246,126 285,108 Over 3 years to 5 years 310,476 248,209 Over 5 years 21,293 6,225 Total $ 1,890,547 $ 1,789,666
Schedule of Representation and Warranty Reserve Activity	The table below represents the activity in the representation and warranty reserve for the dates indicated. Three-Month Period Nine-Month Period 2015 2014 2015 2014 (in thousands) Beginning Balance $ 23,008 $ 40,862 $ 24,266 $ 54,836 Changes in Estimate 655 10,894 935 3,315 Claims (429 ) (794 ) (1,967 ) (7,189 ) Ending Balance $ 23,234 $ 50,962 $ 23,234 $ 50,962

FAIR VALUE (As Restated) (Table

FAIR VALUE (As Restated) (Tables)	9 Months Ended
	Sep. 30, 2015
Fair Value Disclosures [Abstract]
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis	The following tables present the assets and liabilities that are measured at fair value on a recurring basis by major product category and fair value hierarchy as of September 30, 2015 and December 31, 2014 . Quoted Prices in Active Significant Other Significant Balance at (in thousands) Financial assets: US Treasury securities $ — $ 3,209,863 $ — $ 3,209,863 Corporate debt — 1,563,099 — 1,563,099 Asset-backed securities — 321,924 1,622,727 1,944,651 Equity securities 10,528 — — 10,528 State and municipal securities — 761,322 — 761,322 Mortgage backed securities — 13,561,721 — 13,561,721 Total investment securities available-for-sale 10,528 19,417,929 1,622,727 21,051,184 Retail installment contracts held for investment — — 374,158 374,158 Loans held-for-sale — 280,764 — 280,764 Mortgage servicing rights — — 143,535 143,535 Derivatives: Fair value — 3,708 — 3,708 Mortgage banking interest rate lock commitments — — 5,480 5,480 Customer related — 349,053 — 349,053 Foreign exchange — 29,413 — 29,413 Mortgage servicing — 3,684 — 3,684 Interest rate cap agreements — 24,451 — 24,451 Other — 8,620 15 8,635 Total financial assets $ 10,528 $ 20,117,622 $ 2,145,915 $ 22,274,065 Financial liabilities: Derivatives: Fair value $ — $ 6,445 $ — $ 6,445 Cash flow — 71,178 — 71,178 Mortgage banking forward sell commitments — 4,200 — 4,200 Customer related — 313,048 — 313,048 Total return swap — — 282 282 Foreign exchange — 28,743 — 28,743 Mortgage servicing — 2,399 — 2,399 Interest rate swaps — 12,743 — 12,743 Option for interest rate cap — 24,462 — 24,462 Total return settlement — — 53,322 53,322 Other — 11,513 136 11,649 Total financial liabilities $ — $ 474,731 $ 53,740 $ 528,471 NOTE 16. FAIR VALUE (As Restated) (continued) Quoted Prices in Active Significant Other Significant Balance at (in thousands) Financial assets: US Treasury securities $ — $ 1,695,767 $ — $ 1,695,767 Corporate debt — 2,182,401 — 2,182,401 Asset-backed securities — 1,452,760 1,267,643 2,720,403 Equity securities 10,343 — — 10,343 State and municipal securities — 1,823,462 — 1,823,462 Mortgage backed securities — 7,475,702 — 7,475,702 Total investment securities available-for-sale 10,343 14,630,092 1,267,643 15,908,078 Trading securities — 833,936 — 833,936 Retail installment contracts held for investment — — 845,911 845,911 Loans held-for-sale — 213,666 — 213,666 Mortgage servicing rights — — 145,047 145,047 Derivatives: Fair value — 2,943 — 2,943 Cash flow — 7,619 — 7,619 Mortgage banking interest rate lock commitments — — 3,063 3,063 Customer related — 289,240 — 289,240 Foreign exchange — 20,033 — 20,033 Mortgage servicing — 7,432 — 7,432 Interest rate swap agreements — 535 — 535 Interest rate cap agreements — 49,762 — 49,762 Other — 6,536 7 6,543 Total financial assets $ 10,343 $ 16,061,794 $ 2,261,671 $ 18,333,808 Financial liabilities: Derivatives: Fair value $ — $ 1,759 $ — $ 1,759 Cash flow — 20,552 — 20,552 Mortgage banking forward sell commitments — 2,424 — 2,424 Customer related — 252,955 — 252,955 Total return swap — 1,736 282 2,018 Foreign exchange — 17,390 — 17,390 Mortgage servicing — 7,448 — 7,448 Interest rate swaps — 12,743 — 12,743 Option for interest rate cap — 49,806 — 49,806 Total return settlement — — 48,893 48,893 Other — 7,823 73 7,896 Total financial liabilities $ — $ 374,636 $ 49,248 $ 423,884
Fair Value Measurements, Nonrecurring	Assets measured at fair value on a nonrecurring basis that were still held on the balance sheet were as follows: Quoted Prices in Active Significant Other Significant Fair Value (in thousands) September 30, 2015 Impaired loans held for investment $ — $ 89,338 $ 360 $ 89,698 Foreclosed assets — 21,908 — 21,908 Vehicle inventory — 182,069 — 182,069 December 31, 2014 Impaired loans held for investment $ — $ 101,218 $ 67,699 $ 168,917 Foreclosed assets — 45,599 — 45,599 Vehicle inventory — 136,136 — 136,136 Indefinite lived intangibles — — 21,500 21,500
Increases and Decreases in Value of Certain Assets Measured at Fair Value on Nonrecurring Basis	The following table presents the increases and decreases in value of certain assets that are measured at fair value on a nonrecurring basis for which a fair value adjustment has been included in the Condensed Consolidated Statements of Operations relating to assets held at period-end: Statement of Operations Three-Month Period Nine-Month Period 2015 2014 2015 2014 (in thousands) Impaired loans held for investment Provision for credit losses $ (2,888 ) $ (12,826 ) $ (1,445 ) $ (17,652 ) Foreclosed assets Other administrative expense (474 ) (167 ) (1,501 ) (519 ) $ (3,362 ) $ (12,993 ) $ (2,946 ) $ (18,171 )
Rollforward for Recurring Assets and Liabilities	The tables below present the changes in all Level 3 balances for the three-month and nine-month periods ended September 30, 2015 and 2014 , respectively. Three-Month Period Ended September 30, 2015 Investments Retail Installment Contracts Held for Investment MSRs Derivatives Total (in thousands) Balance, June 30, 2015 $ 1,539,483 $ 494,651 $ 157,147 $ (57,592 ) $ 2,133,689 (Losses) in other comprehensive income (5,307 ) — — — (5,307 ) Gains/(losses) in earnings — 39,296 (13,472 ) 7,340 33,164 Additions/Issuances 311,540 — 5,795 — 317,335 Settlements (1) (222,989 ) (159,789 ) (5,935 ) 2,007 (386,706 ) Balance, September 30, 2015 $ 1,622,727 $ 374,158 $ 143,535 $ (48,245 ) $ 2,092,175 Changes in unrealized gains (losses) included in earnings related to balances still held at September 30, 2015 $ — $ 39,296 $ (13,472 ) $ 3,745 $ 29,569 Nine-Month Period Ended September 30, 2015 Investments Retail Installment Contracts Held for Investment MSRs Derivatives Total (in thousands) Balance, December 31, 2014 $ 1,267,643 $ 845,911 $ 145,047 $ (46,178 ) $ 2,212,423 (Losses) in other comprehensive income (8,961 ) — — — (8,961 ) Gains/(losses) in earnings — 219,837 749 (8,130 ) 212,456 Additions/Issuances 910,135 — 17,124 — 927,259 Settlements (1) (546,090 ) (691,590 ) (19,385 ) 6,063 (1,251,002 ) Balance, September 30, 2015 $ 1,622,727 $ 374,158 $ 143,535 $ (48,245 ) $ 2,092,175 Changes in unrealized gains (losses) included in earnings related to balances still held at September 30, 2015 $ — $ 219,837 $ 749 $ (10,547 ) $ 210,039 (1) Settlements include charge-offs, prepayments, pay downs and maturities. NOTE 16. FAIR VALUE (As Restated) (continued) Three-Month Period Ended September 30, 2014 Investments Retail Installment Contracts Held for Investment MSRs Derivatives Total (in thousands) Balance, June 30, 2014 $ 1,243,872 $ 1,273,072 $ 124,118 $ (43,534 ) $ 2,597,528 (Losses) in other comprehensive income (849 ) — — — (849 ) Gains/(losses) in earnings — 116,177 (2,726 ) (3,408 ) 110,043 Additions/Issuances 69,543 — 16,078 — 85,621 Settlements (1) (138,107 ) (362,737 ) (5,679 ) 2,453 (504,070 ) Balance, September 30, 2014 $ 1,174,459 $ 1,026,512 $ 131,791 $ (44,489 ) $ 2,288,273 Changes in unrealized gains (losses) included in earnings related to balances still held at September 30, 2014 $ — $ 116,177 $ (2,726 ) $ (1,381 ) $ 112,070 Nine-Month Period Ended September 30, 2014 Investments Retail Installment Contracts Held for Investment MSRs Derivatives Total (in thousands) Balance, December 31, 2013 $ 52,940 $ — $ 141,787 $ (50,221 ) $ 144,506 Gains in other comprehensive income 1,021 — — — 1,021 Gains/(losses) in earnings — 475,607 (14,078 ) (3,235 ) 458,294 Additions/Issuances 171,869 1,870,383 20,081 — 2,062,333 Settlements (1) (222,831 ) (1,319,478 ) (15,999 ) 8,967 (1,549,341 ) Transfers into level 3 1,171,460 — — — 1,171,460 Balance, September 30, 2014 $ 1,174,459 $ 1,026,512 $ 131,791 $ (44,489 ) $ 2,288,273 Changes in unrealized gains (losses) included in earnings related to balances still held at September 30, 2014 $ — $ 475,607 $ (14,078 ) $ (4,753 ) $ 456,776 (1) Settlements include charge-offs, prepayments, pay downs and maturities.
Quantitative Information on Level 3 Recurring Assets and Liabilities	The following table presents quantitative information about the significant unobservable inputs within significant Level 3 recurring assets and liabilities. Fair Value at September 30, 2015 Valuation Technique Unobservable Inputs Range (in thousands) Financial Assets: Asset-backed securities Financing bonds $ 1,571,741 Discounted Cash Flow Discount Rate (1) 0.79% - 2.01% (1.10%) Sale-leaseback securities $ 50,986 Consensus Pricing (2) Offered quotes (3) 130.15 % Retail installment contracts held for investment $ 374,158 Discounted Cash Flow ABS (4) 0.40 % Prepayment rate (CPR) (5) 11.00 % Discount Rate (6) 5.95% - 12.00% (10.63%) Recovery Rate (7) 25.00% - 43.00% (31.67%) Mortgage servicing rights $ 143,535 Discounted Cash Flow Prepayment rate (CPR) (8) 0.01% - 36.43% (10.38%) Discount Rate (9) 9.90 % Mortgage banking interest rate lock commitments $ 5,480 Discounted Cash Flow Pull through percentage (10) 77.46 % MSR value (11) 0.71% - 1.07% (1.02%) Financial Liabilities: Total return settlement $ 53,322 Discounted Cash Flow Discount Rate (5) 8.72 % (1) Based on the applicable term and discount index. (2) Consensus pricing refers to fair value estimates that are generally developed using information such as dealer quotes or other third-party valuations or comparable asset prices. (3) Based on the nature of the input, a range or weighted average does not exist. For sale-lease back securities, the Company owns one security. (4) Based on the historical default rate and adjustments to reflect voluntary prepayments. (5) Based on the analysis of available data from a comparable market securitization of similar assets. (6) Based on the cost of funding of debt issuance and recent historical equity yields. (7) Based on the average severity utilizing reported severity rates and loss severity utilizing available market data from a comparable securitized pool. (8) Average CPR projected from collateral stratified by loan type, note rate and maturity. (9) Based on the nature of the input, a range or weighted average does not exist. (10) Historical weighted average based on principal balance calculated as the percentage of loans originated for sale divided by total commitments less outstanding commitments. (11) MSR value is the estimated value of the servicing right embedded in the underlying loan, expressed in basis points of outstanding unpaid principal balance.
Schedule of Fair Value of Financial Instruments	The carrying amounts and estimated fair values, as well as the level within the fair value hierarchy, of the Company's financial instruments are as follows: September 30, 2015 Carrying Value Fair Value Level 1 Level 2 Level 3 (in thousands) Financial assets: Cash and amounts due from depository institutions $ 4,619,782 $ 4,619,782 $ 4,619,782 $ — $ — Available-for-sale investment securities 21,051,184 21,051,184 10,528 19,417,929 1,622,727 Loans held for investment, net 75,816,054 75,683,065 — 89,338 75,593,727 Loans held-for-sale 2,990,708 3,041,325 — 3,041,325 — Restricted cash 2,431,103 2,431,103 2,431,103 — — Mortgage servicing rights 143,535 143,535 — — 143,535 Derivatives 424,424 424,424 — 418,929 5,495 Financial liabilities: Deposits 55,543,255 55,565,093 47,377,317 8,187,776 — Borrowings and other debt obligations 48,371,320 49,378,230 — 39,499,046 9,879,184 Derivatives 528,471 528,471 — 474,731 53,740 December 31, 2014 Carrying Value Fair Value Level 1 Level 2 Level 3 (in thousands) Financial assets: Cash and amounts due from depository institutions $ 2,201,783 $ 2,201,783 $ 2,201,783 $ — $ — Available-for-sale investment securities 15,908,078 15,908,078 10,343 14,630,092 1,267,643 Trading securities 833,936 833,936 — 833,936 — Loans held for investment, net 74,293,865 74,265,569 — 101,218 74,164,351 Loans held-for-sale 260,252 260,251 — 260,251 — Restricted cash 2,024,838 2,024,838 2,024,838 — — Mortgage servicing rights 145,047 145,047 — — 145,047 Derivatives 387,170 387,170 — 384,100 3,070 Financial liabilities: Deposits 52,474,007 52,507,347 45,162,698 7,344,649 — Borrowings and other debt obligations 39,679,382 40,147,937 — 30,355,610 9,792,327 Derivatives 423,884 423,884 — 374,636 49,248
Summary of Difference Between Fair Value and Principal Balance of LHFS	The following table summarizes the difference between the fair value and the principal balance of LHFS and retail installment contracts measured at fair value as of September 30, 2015 . Fair Value Aggregate Unpaid Principal Balance Difference (in thousands) Loans held-for-sale $ 280,764 $ 273,846 $ 6,918 Nonaccrual loans — — — Retail installment contracts held for investment $ 374,158 $ 496,200 $ (122,042 ) Nonaccrual loans 46,310 72,279 (25,969 )

BUSINESS SEGMENT INFORMATION 39

BUSINESS SEGMENT INFORMATION (As Restated) (Tables)	9 Months Ended
	Sep. 30, 2015
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	The following tables present certain information regarding the Company’s segments. For the Three-Month Period Ended SHUSA excluding SCUSA SCUSA (4) September 30, 2015 Consumer & Business Banking Commercial Banking Commercial Real Estate Global Corporate Banking Other (2) SCUSA (3) SCUSA Purchase Price Adjustments Eliminations Total (in thousands) Net interest income $ 214,208 $ 70,445 $ 67,302 $ 54,381 $ (20,594 ) $ 1,176,411 $ 71,620 $ 116 $ 1,633,889 Total non-interest income 167,696 12,431 23,158 19,047 22,852 382,700 101,102 (9,991 ) 718,995 Gain on change in control — — — — — — — — — Provision/(release) for credit losses 7,094 (6,329 ) 9,898 (10,931 ) (18,357 ) 723,921 231,869 — 937,165 Total expenses 442,843 44,993 17,427 26,410 93,197 462,214 15,034 (13,975 ) 1,088,143 (Loss)/Income before income taxes (68,033 ) 44,212 63,135 57,949 (72,582 ) 372,976 (74,181 ) 4,100 327,576 Intersegment revenue/(expense) (1) 238 1,203 368 (2,241 ) 432 — — — — Total assets 21,944,625 15,796,714 15,012,129 12,200,062 30,703,998 35,329,343 — — 130,986,871 For the Nine-Month Period Ended SHUSA excluding SCUSA SCUSA (4) September 30, 2015 Consumer & Business Banking Commercial Banking Commercial Real Estate Global Corporate Banking Other (2) SCUSA (3) SCUSA Purchase Price Adjustments Eliminations Total (in thousands) Net interest income $ 627,152 $ 202,833 $ 202,126 $ 157,555 $ (18,189 ) $ 3,469,970 $ 342,018 $ 260 $ 4,983,725 Total non-interest income 523,337 35,704 39,324 60,437 67,397 1,137,296 184,390 (38,304 ) 2,009,581 Gain on change in control — — — — — — — — — Provision/(release) for credit losses 33,779 1,370 22,694 (5,173 ) 12,706 1,935,147 955,532 — 2,956,055 Total expenses 1,306,508 135,966 54,392 79,310 203,182 1,360,708 43,438 (40,849 ) 3,142,655 (Loss)/Income before income taxes (189,798 ) 101,201 164,364 143,855 (166,680 ) 1,311,411 (472,562 ) 2,805 894,596 Intersegment revenue/(expense) (1) 891 2,961 1,467 (5,886 ) 567 — — — — Total assets 21,944,625 15,796,714 15,012,129 12,200,062 30,703,998 35,329,343 — — 130,986,871 (1) Intersegment revenue/(expense) represents charges or credits for funds used or provided by each of the segments and is included in net interest income. (2) Other is not considered a segment and includes earnings from non-strategic assets, the investment portfolio, interest expense on the Bank’s and Holding Company's borrowings and other debt obligations, amortization of intangible assets and certain unallocated corporate income and indirect expenses. (3) Management of SHUSA manages SCUSA by analyzing the pre-Change in Control results of SCUSA as disclosed in this column. (4) Purchase Price Adjustments represents the impact that SCUSA purchase marks had on the results of SCUSA included within the consolidated operations of SHUSA, while eliminations eliminate intercompany transactions. NOTE 17. BUSINESS SEGMENT INFORMATION (As Restated) (continued) For the Three- Month Period Ended SHUSA excluding SCUSA SCUSA (4) September 30, 2014 Consumer & Business Banking Commercial Banking Commercial Real Estate Global Corporate Banking Other (2) SCUSA (3) SCUSA Purchase Price Adjustments Eliminations Total (in thousands) Net interest income $ 206,182 $ 62,548 $ 65,060 $ 46,536 $ 21,507 $ 1,054,292 $ 159,849 $ 29 $ 1,616,003 Total non-interest income 205,135 11,496 6,791 21,072 38,777 289,209 47,486 (16,220 ) 603,746 Provision/(release) for credit losses 36,083 34,032 (84,235 ) 7,990 6,130 722,159 24,504 — 746,663 Total expenses 405,533 38,671 23,770 26,142 71,486 343,617 15,153 (14,784 ) 909,588 Income/(loss) before income taxes (30,299 ) 1,341 132,316 33,476 (17,332 ) 277,725 167,678 (1,407 ) 563,498 Intersegment revenue/(expense) (1) 257 1,493 62 (1,653 ) (159 ) — — — — Total assets 21,882,105 14,288,909 14,161,237 9,807,122 22,964,250 30,817,353 — — 113,920,976 For the Nine- Month Period Ended SHUSA excluding SCUSA SCUSA (4) September 30, 2014 Consumer & Business Banking Commercial Banking Commercial Real Estate Global Corporate Banking Other (2) SCUSA (3) SCUSA Purchase Price Adjustments Eliminations Total (in thousands) Net interest income $ 615,362 $ 177,879 $ 187,445 $ 131,695 $ 69,304 $ 3,117,685 $ 381,554 $ (332,746 ) $ 4,348,178 Total non-interest income 423,750 35,563 28,013 56,512 95,861 741,125 293,909 (88,886 ) 1,585,847 Gain on Change in Control — — — — — — 2,417,563 — 2,417,563 Provision/(release) for credit losses 54,711 (3,240 ) (95,339 ) 6,228 (2,360 ) 1,829,307 59,633 (215,051 ) 1,633,889 Total expenses 1,131,708 111,574 62,740 72,620 183,024 1,134,571 120,601 (256,464 ) 2,560,374 Income/(loss) before income taxes (147,307 ) 105,108 248,057 109,359 (15,499 ) 894,932 2,912,792 49,883 4,157,325 Intersegment revenue/(expense) (1) 851 3,643 839 (5,451 ) 118 — — — — Total assets 21,882,105 14,288,909 14,161,237 9,807,122 22,964,250 30,817,353 — — 113,920,976 (1) Intersegment revenue/(expense) represents charges or credits for funds used or provided by each of the segments and is included in net interest income. (2) Other is not considered a segment and includes earnings from non-strategic assets, the investment portfolio, interest expense on the Bank’s and Holding Company's borrowings and other debt obligations, amortization of intangible assets and certain unallocated corporate income and indirect expenses. (3) Management of SHUSA manages SCUSA by analyzing the pre-Change in Control results of SCUSA as disclosed in this column. (4) Purchase Price Adjustments represent the impact that SCUSA purchase marks had on the results of SCUSA included within the consolidated operations of SHUSA, while eliminations adjust for the one month that SHUSA accounted for SCUSA as an equity method investment and eliminate intercompany transactions.

RESTATEMENTS (Tables)

RESTATEMENTS (Tables)	9 Months Ended
	Sep. 30, 2015
Accounting Changes and Error Corrections [Abstract]
Impact of Corrections to the Financial Statements	The Company has corrected its accretion methodology and has determined that the various aspects had the following impacts as of each balance sheet date: September 30, 2015 December 31, 2014 (in thousands) Overstatement of loans held for investment $ 79,177 $ 28,647 Overstatement of allowance (TDR impairment) 6,326 817 This error also had the following impacts on the Condensed Consolidated Statements of Operations and Comprehensive Income: Three Months Ended Nine Months Ended September 30, 2015 September 30, 2014 September 30, 2015 September 30, 2014 (in thousands) Overstatement of Interest income - Loans $ (49,372 ) $ (9,253 ) $ (115,790 ) $ (38,604 ) Overstatement of Provision for credit losses 45,432 13,667 77,464 15,947 Understatement of Miscellaneous income 2,283 (2,364 ) 7,753 2,358 $ (1,657 ) $ 2,050 $ (30,573 ) $ (20,299 ) The following table summarizes the impact of the corrections on the Company's Condensed Consolidated Balance Sheet as of September 30, 2015 : As Originally Reported (1) Corrections As Reported (2) Corrections As Restated (in thousands) Cash and cash equivalents $ 4,669,373 $ — $ 4,669,373 $ (49,591 ) $ 4,619,782 Loans held-for-investment 78,709,721 (46,329 ) 78,663,392 (80,194 ) 78,583,198 Allowance for loan and lease losses (2,912,346 ) 110,943 (2,801,403 ) 34,259 (2,767,144 ) Net loans held-for-investment 75,797,375 64,614 75,861,989 (45,935 ) 75,816,054 Leased vehicles, net 8,084,712 — 8,084,712 (12,517 ) 8,072,195 Goodwill 8,892,011 — 8,892,011 59,473 8,951,484 Intangible assets, net 686,457 — 686,457 (28,500 ) 657,957 Other assets 1,811,214 — 1,811,214 133,574 1,944,788 Total assets 130,865,753 64,614 130,930,367 56,504 130,986,871 Accrued expenses and payables 1,691,565 — 1,691,565 (166,233 ) 1,525,332 Advance payments by borrowers for taxes and insurance 210,285 — 210,285 (1,764 ) 208,521 Deferred tax liabilities, net 1,217,066 19,106 1,236,172 43,547 1,279,719 Other liabilities 595,527 — 595,527 117,985 713,512 Total liabilities 107,629,018 19,106 107,648,124 (6,465 ) 107,641,659 Common stock and paid-in capital 14,717,564 — 14,717,564 11,942 14,729,506 Retained earnings 4,111,611 27,878 4,139,489 5,242 4,144,731 Total SHUSA stockholder's equity 18,955,747 27,878 18,983,625 17,184 19,000,809 Noncontrolling interest 4,280,988 17,630 4,298,618 45,785 4,344,403 Total stockholder's equity 23,236,735 45,508 23,282,243 62,969 23,345,212 Total liabilities and stockholder's equity $ 130,865,753 $ 64,614 $ 130,930,367 $ 56,504 $ 130,986,871 (1) Originally reported amounts included in the Quarterly Report on Form 10-Q for the nine-month period ended September 30, 2015 filed on November 13, 2015. (2) Reported amounts included in Part II, Item 9B of the Annual Report on Form 10-K for the year ended December 31, 2015 filed on April 14, 2016. NOTE 18. RESTATEMENTS (continued) The following table summarizes the impact of the corrections on the Company's Condensed Consolidated Balance Sheet as of December 31, 2014 . As Originally Reported (1) Corrections As Reported (2) Corrections As Restated (in thousands) Cash and cash equivalents $ 2,234,725 $ — $ 2,234,725 $ (32,942 ) $ 2,201,783 Loans held-for-investment 76,032,562 (8,448 ) 76,024,114 (28,647 ) 75,995,467 Allowance for loan and lease losses (2,108,817 ) 358,174 (1,750,643 ) 49,041 (1,701,602 ) Net loans held-for-investment 73,923,745 349,726 74,273,471 20,394 74,293,865 Leased vehicles, net 6,638,115 — 6,638,115 (14,145 ) 6,623,970 Goodwill 8,892,011 — 8,892,011 59,473 8,951,484 Intangible assets, net 735,488 — 735,488 (28,500 ) 706,988 Other assets 2,860,121 (30,271 ) 2,829,850 39,730 2,869,580 Total assets 118,457,415 319,455 118,776,870 44,010 118,820,880 Accrued expenses and payables 1,902,278 — 1,902,278 (11,043 ) 1,891,235 Borrowings and other debt obligations (3) 39,709,653 (30,271 ) 39,679,382 — 39,679,382 Advance payments by borrowers for taxes and insurance 167,670 — 167,670 (1,526 ) 166,144 Deferred tax liabilities, net 1,025,948 141,133 1,167,081 (7,110 ) 1,159,971 Other liabilities 673,764 — 673,764 48,921 722,685 Total liabilities 95,953,320 110,862 96,064,182 29,242 96,093,424 Stockholder's equity Retained earnings 3,714,642 122,480 3,837,122 9,295 3,846,417 Total SHUSA stockholder's equity 18,543,286 122,480 18,665,766 9,295 18,675,061 Noncontrolling interest 3,960,809 86,113 4,046,922 5,473 4,052,395 Total stockholder's equity 22,504,095 208,593 22,712,688 14,768 22,727,456 Total liabilities and stockholder's equity $ 118,457,415 $ 319,455 $ 118,776,870 $ 44,010 $ 118,820,880 (1) Originally reported amounts included in the Annual Report on Form 10-K for the year ended December 31, 2014 filed on March 18, 2015. (2) Reported amounts included in the Annual Report on Form 10-K for the year ended December 31, 2015 filed on April 14, 2016. (3) The changes to borrowings and other debt obligations illustrate the impact of the Company's adoption of ASU 2015-03 which required retrospective adoption and are not the result of a correction of an error. NOTE 18. RESTATEMENTS (continued) The following table summarizes the impact of the corrections on the Company's Condensed Consolidated Statement of Operations for the nine-month period ended September 30, 2015 : As Originally Reported (1) Corrections As Reported (2) Corrections As Restated (in thousands) Interest on loans $ 5,690,548 $ — $ 5,690,548 $ (115,790 ) $ 5,574,758 Total interest income 5,975,520 — 5,975,520 (115,790 ) 5,859,730 Net interest income 5,099,515 — 5,099,515 (115,790 ) 4,983,725 Provision for credit losses 2,728,118 285,112 3,013,230 (57,175 ) 2,956,055 Net interest income after provision for credit losses 2,371,397 (285,112 ) 2,086,285 (58,615 ) 2,027,670 Consumer fees 324,119 — 324,119 7,959 332,078 Lease income 1,328,401 (316,636 ) 1,011,765 5,946 1,017,711 Miscellaneous income 376,630 — 376,630 7,754 384,384 Total fees and other income 2,287,287 (316,636 ) 1,970,651 21,659 1,992,310 Total non-interest income 2,304,558 (316,636 ) 1,987,922 21,659 2,009,581 Compensation and benefits 1,012,887 — 1,012,887 (22,221 ) 990,666 Occupancy and equipment expenses 397,769 — 397,769 (122 ) 397,647 Loan expense 296,135 — 296,135 (21,613 ) 274,522 Lease expense 1,068,137 (316,636 ) 751,501 4,444 755,945 Other administrative expenses 257,850 — 257,850 697 258,547 Total general and administrative expenses 3,405,969 (316,636 ) 3,089,333 (38,815 ) 3,050,518 Income/(loss) before income taxes 1,177,849 (285,112 ) 892,737 1,859 894,596 Income tax provision/(benefit) 474,708 (122,027 ) 352,681 10,671 363,352 Net income/(loss) including noncontrolling interest 703,141 (163,085 ) 540,056 (8,812 ) 531,244 Less: net income/(loss) attributable to noncontrolling interest 295,222 (68,483 ) 226,739 (4,759 ) 221,980 Net income/(loss) attributable to SHUSA $ 407,919 $ (94,602 ) $ 313,317 $ (4,053 ) $ 309,264 (1) Originally reported amounts included in the Quarterly Report on Form 10-Q for the nine-month period ended September 30, 2015 filed on November 13, 2015. (2) Reported amounts included in Part II, Item 9B of the Annual Report on Form 10-K for the year ended December 31, 2015 filed on April 14, 2016. NOTE 18. RESTATEMENTS (continued) The following table summarizes the impact of the corrections on the Company's Condensed Consolidated Statement of Operations for the three-month period ended September 30, 2015 : As Originally Reported (1) Corrections As Reported (2) Corrections As Restated (in thousands) Interest on loans $ 1,884,226 $ — $ 1,884,226 $ (49,373 ) $ 1,834,853 Total interest income 1,982,824 — 1,982,824 (49,373 ) 1,933,451 Net interest income 1,683,262 — 1,683,262 (49,373 ) 1,633,889 Provision for credit losses 854,180 124,424 978,604 (41,439 ) 937,165 Net interest income after provision for credit losses 829,082 (124,424 ) 704,658 (7,934 ) 696,724 Consumer fees 119,902 — 119,902 2,627 122,529 Lease income 486,510 (124,918 ) 361,592 3,042 364,634 Miscellaneous income 138,071 — 138,071 2,283 140,354 Total fees and other income 837,954 (124,918 ) 713,036 7,952 720,988 Total non-interest income 835,961 (124,918 ) 711,043 7,952 718,995 Compensation and benefits 365,071 — 365,071 (21,016 ) 344,055 Occupancy and equipment expenses 128,990 — 128,990 (122 ) 128,868 Loan expense 89,944 — 89,944 (4,226 ) 85,718 Lease expense 384,276 (124,918 ) 259,358 2,310 261,668 Other administrative expenses 93,190 — 93,190 (5,040 ) 88,150 Total general and administrative expenses 1,211,424 (124,918 ) 1,086,506 (28,094 ) 1,058,412 Income/(loss) before income taxes 423,888 (124,424 ) 299,464 28,112 327,576 Income tax provision/(benefit) 241,764 (51,174 ) 190,590 10,779 201,369 Net income/(loss) including noncontrolling interest 182,124 (73,250 ) 108,874 17,333 126,207 Less: net income/(loss) attributable to noncontrolling interest 100,237 (31,346 ) 68,891 6,492 75,383 Net income/(loss) attributable to SHUSA $ 81,887 $ (41,904 ) $ 39,983 $ 10,841 $ 50,824 (1) Originally reported amounts included in the Quarterly Report on Form 10-Q for the three-month period ended September 30, 2015 filed on November 13, 2015. (2) Reported amounts included in Part II, Item 9B of the Annual Report on Form 10-K for the year ended December 31, 2015 filed on April 14, 2016. NOTE 18. RESTATEMENTS (continued) The following table summarizes the impact of the corrections on the Company's Condensed Consolidated Statement of Operations for the nine-month period ended September 30, 2014 : As Originally Reported (1) Corrections As Reported (2) Corrections As Restated (in thousands) Loans $ 4,948,106 $ — $ 4,948,106 $ (38,603 ) $ 4,909,503 Available-for-sale 183,158 — 183,158 (834 ) 182,324 Total interest income 5,164,025 — 5,164,025 (39,437 ) 5,124,588 Net interest income 4,387,615 — 4,387,615 (39,437 ) 4,348,178 Provision for credit losses 2,034,721 (343,620 ) 1,691,101 (57,212 ) 1,633,889 Net interest income after provision for credit losses 2,352,894 343,620 2,696,514 17,775 2,714,289 Consumer fees 273,128 — 273,128 2,924 276,052 Equity method investments income/(loss), net 7,607 — 7,607 476 8,083 Lease income 651,458 (126,444 ) 525,014 (8,296 ) 516,718 Miscellaneous income 469,295 — 469,295 2,354 471,649 Total fees and other income 1,703,353 (126,444 ) 1,576,909 (2,542 ) 1,574,367 Gain on Change in Control 2,428,539 — 2,428,539 (10,976 ) 2,417,563 Net gain/(loss) recognized in earnings 2,440,019 — 2,440,019 (10,976 ) 2,429,043 Total non-interest income 4,143,372 (126,444 ) 4,016,928 (13,518 ) 4,003,410 Compensation and benefits 894,051 — 894,051 (1,371 ) 892,680 Lease expense 508,038 (126,444 ) 381,594 3,966 385,560 Other administrative expenses 240,764 — 240,764 (17,138 ) 223,626 Total general and administrative expenses 2,530,262 (126,444 ) 2,403,818 (14,543 ) 2,389,275 Impairment of capitalized software 97,546 — 97,546 (33,000 ) 64,546 Total other expenses 204,099 — 204,099 (33,000 ) 171,099 Income/(loss) before income taxes 3,761,905 343,620 4,105,525 51,800 4,157,325 Income tax provision/(benefit) 1,285,855 138,833 1,424,688 77,687 1,502,375 Net income/(loss) including noncontrolling interest 2,476,050 204,787 2,680,837 (25,887 ) 2,654,950 Less: net income/(loss) attributable to noncontrolling interest 298,633 84,542 383,175 291 383,466 Net income/(loss) attributable to SHUSA $ 2,177,417 $ 120,245 $ 2,297,662 $ (26,178 ) $ 2,271,484 (1) Originally reported amounts included in the Quarterly Report on Form 10-Q for the nine-month period ended September 30, 2014 filed on November 17, 2014. (2) Reported amounts included in Part II, Item 9B of the Annual Report on Form 10-K for the year ended December 31, 2015 filed on April 14, 2016. NOTE 18. RESTATEMENTS (continued) The following table summarizes the impact of the corrections on the Company's Condensed Consolidated Statement of Operations for the three-month period ended September 30, 2014 : As Originally Reported (1) Corrections As Reported (2) Corrections As Restated (in thousands) Loans $ 1,822,275 $ — $ 1,822,275 $ (9,252 ) $ 1,813,023 Available-for-sale 61,290 — 61,290 (221 ) 61,069 Total interest income 1,895,020 — 1,895,020 (9,473 ) 1,885,547 Net interest income 1,625,476 — 1,625,476 (9,473 ) 1,616,003 Provision for credit losses 1,013,357 (208,119 ) 805,238 (58,575 ) 746,663 Net interest income after provision for credit losses 612,119 208,119 820,238 49,102 869,340 Consumer fees 93,451 — 93,451 (268 ) 93,183 Equity method investments (loss)/income, net (4,619 ) — (4,619 ) 222 (4,397 ) Lease income 269,966 (38,183 ) 231,783 515 232,298 Miscellaneous income 129,433 — 129,433 (2,366 ) 127,067 Total fees and other income 643,695 (38,184 ) 605,511 (1,896 ) 603,615 Total non-interest income 643,826 (38,184 ) 605,642 (1,896 ) 603,746 Compensation and benefits 290,665 — 290,665 (544 ) 290,121 Loan expense 80,392 — 80,392 576 80,968 Lease expense 208,879 (38,183 ) 170,696 8,117 178,813 Other administrative expenses 111,576 — 111,576 (21,120 ) 90,456 Total general and administrative expenses 919,743 (38,183 ) 881,560 (12,971 ) 868,589 Deposit insurance premiums and other costs 14,967 — 14,967 (9 ) 14,958 Total other expenses 41,008 — 41,008 (9 ) 40,999 Income/(loss) before income taxes 295,194 208,118 503,312 60,186 563,498 Income tax provision/(benefit) 36,102 84,192 120,294 88,009 208,303 Net income/(loss) including noncontrolling interest 259,092 123,926 383,018 (27,823 ) 355,195 Less: net income/(loss) attributable to noncontrolling interest 54,420 51,166 105,586 5,733 111,319 Net income/(loss) attributable to SHUSA $ 204,672 $ 72,760 $ 277,432 $ (33,556 ) $ 243,876 (1) Originally reported amounts included in the Quarterly Report on Form 10-Q for the t hree-month period September 30, 2014 filed on November 17, 2014. (2) Reported amounts included in Part II, Item 9B of the Annual Report on Form 10-K for the year ended December 31, 2015 filed on April 14, 2016. NOTE 18. RESTATEMENTS (continued) The following table reflects a summary of the impact of the corrections on the Company's Condensed Consolidated Statement of Comprehensive Income for the nine-month period ended September 30, 2015 : As Originally Reported (1) Corrections As Reported (2) Corrections As Restated (in thousands) Net income including noncontrolling interest $ 703,141 $ (163,085 ) $ 540,056 $ (8,812 ) $ 531,244 Comprehensive income 730,678 (163,085 ) 567,593 (8,812 ) 558,781 Comprehensive income attributable to noncontrolling interest 295,222 (68,483 ) 226,739 (4,759 ) 221,980 Comprehensive income attributable to SHUSA $ 435,456 $ (94,602 ) $ 340,854 $ (4,053 ) $ 336,801 (1) Originally reported amounts included in the Quarterly Report on Form 10-Q for the nine-month period ended September 30, 2015 filed on November 13, 2015. (2) Reported amounts included in Part II, Item 9B of the Annual Report on Form 10-K for the year ended December 31, 2015 filed on April 14, 2016. The following table reflects a summary of the impact of the corrections on the Company's Condensed Consolidated Statement of Comprehensive Income for the nine-month period ended September 30, 2014 : As Originally Reported (1) Corrections As Reported (2) Corrections As Restated (in thousands) Net income including noncontrolling interest $ 2,476,050 $ 204,787 $ 2,680,837 $ (25,887 ) $ 2,654,950 Comprehensive income 2,612,470 204,787 2,817,257 (25,887 ) 2,791,370 Comprehensive income attributable to noncontrolling interest 298,633 84,542 383,175 291 383,466 Comprehensive income attributable to SHUSA $ 2,313,837 $ 120,245 $ 2,434,082 $ (26,178 ) $ 2,407,904 (1) Originally reported amounts included in the Quarterly Report on Form 10-Q for the nine-month period September 30, 2014 filed on November 17, 2014. (2) Reported amounts included in Part II, Item 9B of the Annual Report on Form 10-K for the year ended December 31, 2015 filed on April 14, 2016. NOTE 18. RESTATEMENTS (continued) The following table reflects a summary of the impact of the corrections on the Company's Condensed Consolidated Statement of Comprehensive Income for the three-month period ended September 30, 2015 : As Originally Reported (1) Corrections As Reported (2) Corrections As Restated (in thousands) Net income including noncontrolling interest $ 182,124 $ (73,250 ) $ 108,874 $ 17,333 $ 126,207 Comprehensive income 238,753 (73,250 ) 165,503 17,333 182,836 Comprehensive income attributable to noncontrolling interest 100,237 (31,346 ) 68,891 6,492 75,383 Comprehensive income attributable to SHUSA $ 138,516 $ (41,904 ) $ 96,612 $ 10,841 $ 107,453 (1) Originally reported amounts included in the Quarterly Report on Form 10-Q for the three-month period ended September 30, 2015 filed on November 13, 2015. (2) Reported amounts included in Part II, Item 9B of the Annual Report on Form 10-K for the year ended December 31, 2015 filed on April 14, 2016. The following table reflects a summary of the impact of the corrections on the Company's Condensed Consolidated Statement of Comprehensive Income for the three-month period ended September 30, 2014 : As Originally Reported (1) Corrections As Reported (2) Corrections As Restated (in thousands) Net income including noncontrolling interest $ 259,092 $ 123,926 $ 383,018 $ (27,823 ) $ 355,195 Comprehensive income 259,048 123,926 382,974 (27,823 ) 355,151 Comprehensive income attributable to noncontrolling interest 54,420 51,166 105,586 5,733 111,319 Comprehensive income attributable to SHUSA $ 204,628 $ 72,760 $ 277,388 $ (33,556 ) $ 243,832 (1) Originally reported amounts included in the Quarterly Report on Form 10-Q for the t hree-month period September 30, 2014 filed on November 17, 2014. (2) Reported amounts included in Part II, Item 9B of the Annual Report on Form 10-K for the year ended December 31, 2015 filed on April 14, 2016. NOTE 18. RESTATEMENTS (continued) The following table reflects a summary of the impact of the corrections on the Company's Condensed Consolidated Statement of Stockholder's Equity for the nine-month period ended September 30, 2015 : Common Stock and Paid-in Capital As Originally Reported (1) Corrections As Reported (2) Corrections As Restated (in thousands) Impact of SCUSA Stock Option Activity $ (13,946 ) $ — $ (13,946 ) $ 11,942 $ (2,004 ) Balance, End of period $ 14,717,564 $ — $ 14,717,564 $ 11,942 $ 14,729,506 Retained Earnings As Originally Reported (1) Corrections As Reported (2) Corrections As Restated (in thousands) Balance, Beginning of period $ 3,714,642 $ 122,480 $ 3,837,122 $ 9,295 $ 3,846,417 Comprehensive income attributable to SHUSA 407,919 (94,602 ) 313,317 (4,053 ) 309,264 Balance, End of period $ 4,111,611 $ 27,878 $ 4,139,489 $ 5,242 $ 4,144,731 Non-Controlling Interest As Originally Reported (1) Corrections As Reported (2) Corrections As Restated (in thousands) Balance, Beginning of period $ 3,960,809 $ 86,113 $ 4,046,922 $ 5,473 $ 4,052,395 Comprehensive income attributable to NCI 295,222 $ (68,483 ) 226,739 $ (4,759 ) 221,980 Impact of SCUSA Stock Option Activity 24,957 $ — 24,957 $ 45,071 70,028 Balance, End of period $ 4,280,988 $ 17,630 $ 4,298,618 $ 45,785 $ 4,344,403 Total Stockholder's Equity As Originally Reported (1) Corrections As Reported (2) Corrections As Restated (in thousands) Balance, Beginning of period $ 22,504,095 $ 208,593 $ 22,712,688 $ 14,768 $ 22,727,456 Comprehensive income attributable to SHUSA 435,456 (94,602 ) 340,854 (4,053 ) 336,801 Comprehensive income attributable to NCI 295,222 (68,483 ) 226,739 (4,759 ) 221,980 Impact of SCUSA Stock Option Activity 11,011 — 11,011 57,013 68,024 Balance, End of period $ 23,236,735 $ 45,508 $ 23,282,243 $ 62,969 $ 23,345,212 (1) Originally reported amounts included in the Quarterly Report on Form 10-Q for the nine-month period ended September 30, 2015 filed on November 13, 2015. (2) Reported amounts included in Part II, Item 9B of the Annual Report on Form 10-K for the year ended December 31, 2015 filed on April 14, 2016. NOTE 18. RESTATEMENTS (continued) The following table reflects a summary of the impact of the corrections on the Company's Condensed Consolidated Statement of Stockholder's Equity for the nine-month period ended September 30, 2014 : Retained Earnings As Originally Reported (1) Corrections As Reported (2) Corrections As Restated (in thousands) Balance, Beginning of period $ 1,394,090 $ — $ 1,394,090 $ 32,115 $ 1,426,205 Comprehensive income attributable to SHUSA 2,177,417 120,245 2,297,662 (26,178 ) 2,271,484 Balance, End of period $ 3,560,557 $ 120,245 $ 3,680,802 $ 5,937 $ 3,686,739 Non-Controlling Interest As Originally Reported (1) Corrections As Reported (2) Corrections As Restated (in thousands) Comprehensive income attributable to NCI $ — $ 383,175 $ 383,175 $ 291 $ 383,466 SCUSA Change in Control 3,872,370 (402,935 ) 3,469,435 14,010 3,483,445 Dividends paid to NCI — — — (20,667 ) (20,667 ) Impact of SCUSA Stock Option Activity — 104,301 104,301 6,657 110,958 Balance, End of period $ 3,872,370 $ 84,541 $ 3,956,911 $ 291 $ 3,957,202 Total Stockholder's Equity As Originally Reported (1) Corrections As Reported (2) Corrections As Restated (in thousands) Balance, Beginning of period $ 13,544,983 $ — $ 13,544,983 $ 32,115 $ 13,577,098 Comprehensive income attributable to SHUSA 2,313,837 120,245 2,434,082 (26,178 ) 2,407,904 Comprehensive income attributable to NCI — 383,175 383,175 291 383,466 SC Change in Control 3,872,370 (402,935 ) 3,469,435 14,010 3,483,445 Impact of SCUSA Stock Option Activity — 104,301 104,301 6,657 110,958 Dividends paid to NCI — — — (20,667 ) (20,667 ) Balance, End of period $ 22,240,033 $ 204,786 $ 22,444,819 $ 6,228 $ 22,451,047 (1) Originally reported amounts included in the Quarterly Report on Form 10-Q for the three-month period ended September 30, 2014 filed on November 17, 2014. (2) Reported amounts included in Part II, Item 9B of the Annual Report on Form 10-K for the year ended December 31, 2015 filed on April 14, 2016. NOTE 18. RESTATEMENTS (continued) The following table summarizes the impact of the corrections on the Company's Condensed Consolidated Statement of Cash Flows for the nine-month period ended September 30, 2015 : As Originally Reported (1) Corrections As Reported (2) Corrections As Restated (in thousands) Net income including noncontrolling interest $ 703,141 $ (163,085 ) $ 540,056 $ (8,812 ) $ 531,244 Provision for credit losses 2,728,118 285,112 3,013,230 (57,175 ) 2,956,055 Deferred tax expense 224,417 (122,027 ) 102,390 (46,669 ) 55,721 Depreciation, amortization and accretion 116,205 — 116,205 133,168 249,373 Net gain on sale of loans (102,909 ) — (102,909 ) (24,517 ) (127,426 ) Stock-based compensation 23,156 — 23,156 (3,626 ) 19,530 Net change in other assets and bank-owned life insurance 355,987 — 355,987 (85,556 ) 270,431 Net change in other liabilities 180,929 — 180,929 72,338 253,267 Net cash provided by operating activities 3,728,327 — 3,728,327 (20,849 ) 3,707,478 Proceeds from the sale of leased vehicles 1,750,928 — 1,750,928 7,603 1,758,531 Manufacturer incentives 993,991 — 993,991 (2,665 ) 991,326 Net cash used in investing activities (14,389,842 ) — (14,389,842 ) 4,938 (14,384,904 ) Net change in advance payments by borrowers for taxes and insurance 42,615 — 42,615 (238 ) 42,377 Proceeds from the issuance of common stock 87,713 — 87,713 (500 ) 87,213 Net cash provided by financing activities 13,096,163 — 13,096,163 (738 ) 13,095,425 Net increase in cash and cash equivalents 2,434,648 — 2,434,648 (16,649 ) 2,417,999 Cash and cash equivalents, beginning of period 2,234,725 — 2,234,725 (32,942 ) 2,201,783 Cash and cash equivalents, end of period $ 4,669,373 $ — $ 4,669,373 $ (49,591 ) $ 4,619,782 (1) Originally reported amounts as included in the Quarterly Report on Form 10-Q for the nine-month period ended September 30, 2015 filed on November 13, 2015. (2) Reported amounts included in Part II, Item 9B of the Annual Report on Form 10-K for the year ended December 31, 2015 filed on April 14, 2016. NOTE 18. RESTATEMENTS (continued) The following table summarizes the impact of the corrections on the Company's Condensed Consolidated Statement of Cash Flows for the nine-month period ended September 30, 2014 : As Originally Reported (1) Corrections As Reported (2) Corrections As Restated (in thousands) Net income including noncontrolling interest $ 2,476,050 $ 204,787 $ 2,680,837 $ (25,887 ) $ 2,654,950 Gain on SCUSA Change in Control (2,291,003 ) — (2,291,003 ) 10,976 (2,280,027 ) Impairment of capitalized software — — — 64,546 64,546 Provision for credit losses 2,034,721 (343,620 ) 1,691,101 (57,212 ) 1,633,889 Deferred tax expense 890,534 138,833 1,029,367 147,375 1,176,742 Depreciation, amortization and accretion (291,638 ) — (291,638 ) 111,710 (179,928 ) Net gain on sale of loans (190,338 ) — (190,338 ) 54,827 (135,511 ) Equity earnings on equity method investments (7,607 ) — (7,607 ) (476 ) (8,083 ) Proceeds from sales of loans held-for-sale 3,996,244 — 3,996,244 (54,877 ) 3,941,367 Net change in other assets and bank-owned life insurance 238,384 — 238,384 20,331 258,715 Net change in other liabilities 379,165 — 379,165 (231,145 ) 148,020 Net cash provided by operating activities 3,332,291 — 3,332,291 40,218 3,372,509 Purchases of leased vehicles (4,579,833 ) — (4,579,833 ) (262,577 ) (4,842,410 ) Proceeds from the sale of leased vehicles 410,529 — 410,529 (585 ) 409,944 Manufacturer incentives 564,376 — 564,376 203,928 768,304 Net cash used in investing activities (10,628,505 ) — (10,628,505 ) (59,234 ) (10,687,739 ) Net change in short-term borrowings 66,680 — 66,680 15,359 82,039 Net proceeds from long-term borrowings 29,068,188 — 29,068,188 (7,345 ) 29,060,843 Repayments of FHLB advances (with maturities greater than 90 days) (913,635 ) — (913,635 ) (8,311 ) (921,946 ) Net cash provided by financing activities 5,120,496 — 5,120,496 (298 ) 5,120,198 Net decrease in cash and cash equivalents (2,175,718 ) — (2,175,718 ) (19,314 ) (2,195,032 ) Cash and cash equivalents, end of period $ 2,051,229 $ — $ 2,051,229 $ (19,314 ) $ 2,031,915 (1) Originally reported amounts as included in the Quarterly Report on Form 10-Q for the nine-month period ended September 30, 2015 filed on November 13, 2015. (2) Reported amounts included in Part II, Item 9B of the Annual Report on Form 10-K for the year ended December 31, 2015 filed on April 14, 2016.

BASIS OF PRESENTATION AND ACC41

BASIS OF PRESENTATION AND ACCOUNTING POLICIES (Details) - USD ($) $ in Millions	Jan. 28, 2014	Dec. 31, 2013	Sep. 30, 2015	Jul. 02, 2015	Dec. 31, 2014
Basis of Presentation and Accounting Policies [Line Items]
Debt issuance costs resulting from adoption of ASU			$ 59		$ 30.3
SCUSA
Basis of Presentation and Accounting Policies [Line Items]
Ownership percentage before stock transaction		65.00%
Number of shares issued	13,895,243
Ownership percentage after sale of stock	61.00%
SCUSA | DDFS LLC
Basis of Presentation and Accounting Policies [Line Items]
Common stock held by DDFS, ownership percentage				9.80%
Call Transaction, basis spread (as a percent)				1.00%
SCUSA and Sponsor Holdings | IPO
Basis of Presentation and Accounting Policies [Line Items]
Number of shares issued	85,242,042

BUSINESS COMBINATIONS (As Res42

BUSINESS COMBINATIONS (As Restated) (Consolidated Assets Acquired and Liabilities Assumed) (Details) - USD ($) $ in Thousands	Jan. 28, 2014	Sep. 30, 2015	Dec. 31, 2014
Recognized amounts of identifiable assets acquired and liabilities assumed:
Goodwill	$ 5,530,000	$ 8,951,484	$ 8,951,484
SCUSA
Business Acquisition [Line Items]
Fair value of noncontrolling interest in SCUSA	3,273,265
Fair value of SCUSA employee vested stock options	210,181
Fair value of SHUSA remaining ownership interest in SCUSA	5,063,881
Fair value of equity-related interests in SCUSA	8,547,327
Recognized amounts of identifiable assets acquired and liabilities assumed:
Cash and cash equivalents	11,075
Restricted cash	1,704,906
Loan receivables - held for sale	990,137
Loan receivables - retail installment contracts	19,870,790
Loan receivables from dealers	102,689
Loan receivables - unsecured	1,009,896
Premises and equipment	74,998
Leased vehicles, net	2,486,929
Intangibles	768,750
Miscellaneous receivables and other assets	1,061,351
Deferred tax asset	7,210
Borrowings and other debt obligations	(24,497,607)
Accounts payable and accrued liabilities	(570,852)
Total identifiable net assets	3,020,272
Goodwill	5,527,055
Stock options awards outstanding, fair value	369,300
Stock compensation expense immediately recognized	82,600
SCUSA | Executives
Recognized amounts of identifiable assets acquired and liabilities assumed:
Stock options awards outstanding, fair value	12,000
SCUSA | Stock Compensation Expense
Recognized amounts of identifiable assets acquired and liabilities assumed:
Stock options awards outstanding, fair value	$ 159,100

BUSINESS COMBINATIONS (As Res43

BUSINESS COMBINATIONS (As Restated) (Fair Value of Loans Acquired) (Details) - SCUSA $ in Thousands	Jan. 28, 2014USD ($)
Business Acquisition [Line Items]
Fair value of loan receivables	$ 19,870,790
Gross contractual amount of loan receivables	31,410,699
Estimate of contractual cash flows not expected to be collected at acquisition	4,301,586
UPB	20,343,356
UPB - FVO	2,611,446
Total UPB	22,954,802
Purchase Marks	(3,084,012)
Purchase Marks, FVO	$ 741,100

BUSINESS COMBINATIONS (As Res44

BUSINESS COMBINATIONS (As Restated) (Finite-Lived and Indefinite-Lived Intangible Assets Acquired) (Details) - SCUSA $ in Thousands	Jan. 28, 2014USD ($)
Business Acquisition [Line Items]
Total Intangibles	$ 768,750
Trade name
Business Acquisition [Line Items]
Intangibles not subject to amortization	50,000
Dealer networks
Business Acquisition [Line Items]
Intangibles subject to amortization	$ 580,000
Weighted Average Amortization Period	17 years 6 months
Dealer networks | Minimum
Business Acquisition [Line Items]
Weighted Average Amortization Period	7 years
Dealer networks | Maximum
Business Acquisition [Line Items]
Weighted Average Amortization Period	20 years
Chrysler relationship
Business Acquisition [Line Items]
Intangibles subject to amortization	$ 138,750
Weighted Average Amortization Period	9 years 2 months 12 days

BUSINESS COMBINATIONS (As Res45

BUSINESS COMBINATIONS (As Restated) (Gain in Change in Control) (Details) - USD ($) $ in Thousands	Jan. 28, 2014	Sep. 30, 2015	Sep. 30, 2014
Business Acquisition [Line Items]
Gain attributable to the remaining equity interest		$ 0	$ 2,280,027
SCUSA
Business Acquisition [Line Items]
Gain attributable to SCUSA shares sold	$ 137,536
Gain attributable to the remaining equity interest	2,280,027
Total pre-tax gain	$ 2,417,563
Number of shares issued	13,895,243
Proceeds from sale of SCUSA common stock	$ 320,100

BUSINESS COMBINATIONS (As Res46

BUSINESS COMBINATIONS (As Restated) (Pro Forma Information) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
SCUSA Amounts Included in Results for the
Total Revenue, Net of Total Interest Expense	$ 1,633,889	$ 1,616,003	$ 4,983,725	$ 4,348,178
SCUSA
SCUSA Amounts Included in Results for the
Total Revenue, Net of Total Interest Expense		1,534,644		4,112,641
Net Income including Noncontrolling Interest		280,138		925,556
Supplemental Pro Forma Combined
Total Revenue, Net of Total Interest Expense		2,232,312		6,239,871
Net Income including Noncontrolling Interest		$ 289,417		$ 655,055

INVESTMENT SECURITIES (Availabl

INVESTMENT SECURITIES (Available-for-sale Securities) (Details) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2015	Jun. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	$ 21,028,749			$ 21,028,749		$ 15,992,659
Gross Unrealized Gains	145,680			145,680		100,798
Gross Unrealized Loss	(123,245)			(123,245)		(185,379)
Fair Value	21,051,184			21,051,184		15,908,078
Proceeds from the sales of available-for-sale securities	497,182		$ 21,138	2,751,790	$ 311,019
FHLMC | Mortgage banking income
Schedule of Available-for-sale Securities [Line Items]
Gain on sale of mortgage-backed debt securities		$ 9,800
US Treasury securities
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	3,191,564			3,191,564		1,692,838
Gross Unrealized Gains	18,299			18,299		2,985
Gross Unrealized Loss	0			0		(56)
Fair Value	3,209,863			3,209,863		1,695,767
Corporate debt securities
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	1,554,216			1,554,216		2,159,681
Gross Unrealized Gains	17,224			17,224		29,630
Gross Unrealized Loss	(8,341)			(8,341)		(6,910)
Fair Value	1,563,099			1,563,099		2,182,401
Asset-backed securities (ABS)
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	1,938,581			1,938,581		2,707,207
Gross Unrealized Gains	7,111			7,111		17,787
Gross Unrealized Loss	(1,041)			(1,041)		(4,591)
Fair Value	1,944,651			1,944,651		2,720,403
Equity securities
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	10,826			10,826		10,619
Gross Unrealized Gains	3			3		3
Gross Unrealized Loss	(301)			(301)		(279)
Fair Value	10,528			10,528		10,343
State and municipal securities
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	750,946			750,946		1,790,776
Gross Unrealized Gains	12,524			12,524		35,071
Gross Unrealized Loss	(2,148)			(2,148)		(2,385)
Fair Value	761,322			761,322		1,823,462
U.S. government agencies - Residential
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	4,077,361			4,077,361		2,151,111
Gross Unrealized Gains	31,836			31,836		1,626
Gross Unrealized Loss	(16,724)			(16,724)		(33,811)
Fair Value	4,092,473			4,092,473		2,118,926
U.S. government agencies - Commercial
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	986,989			986,989		472,611
Gross Unrealized Gains	10,283			10,283		183
Gross Unrealized Loss	(5,109)			(5,109)		(7,186)
Fair Value	992,163			992,163		465,608
FHLMC and FNMA - Residential debt securities
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	8,379,831			8,379,831		4,971,045
Gross Unrealized Gains	46,998			46,998		12,817
Gross Unrealized Loss	(89,154)			(89,154)		(129,990)
Fair Value	8,337,675			8,337,675		4,853,872
FHLMC and FNMA - Residential debt securities | FHLMC
Schedule of Available-for-sale Securities [Line Items]
MBS issued by the FHLMC		243,900
FHLMC and FNMA - Commercial debt securities
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	138,383			138,383		23,929
Gross Unrealized Gains	1,402			1,402		157
Gross Unrealized Loss	(427)			(427)		(171)
Fair Value	139,358			139,358		23,915
Non-agency securities
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	52			52		12,842
Gross Unrealized Gains	0			0		539
Gross Unrealized Loss	0			0		0
Fair Value	$ 52			$ 52		$ 13,381
Residential mortgages | FHLMC
Schedule of Available-for-sale Securities [Line Items]
Proceeds from the sales of available-for-sale securities		$ 234,500

INVESTMENT SECURITIES (Securiti

INVESTMENT SECURITIES (Securities Pledged as Collateral) (Details) - USD ($) $ in Millions	Sep. 30, 2015	Dec. 31, 2014
Financial Instruments Owned and Pledged as Collateral [Line Items]
Securities pledged as collateral, fair value	$ 4,100	$ 3,500
Public fund deposits
Financial Instruments Owned and Pledged as Collateral [Line Items]
Securities pledged as collateral, fair value	3,500	2,600
Repurchase agreements, hedging activities and recourse on loan sales
Financial Instruments Owned and Pledged as Collateral [Line Items]
Securities pledged as collateral, fair value	122.6	301.6
Overnight customer deposits
Financial Instruments Owned and Pledged as Collateral [Line Items]
Securities pledged as collateral, fair value	$ 450.6	$ 560.6

INVESTMENT SECURITIES (Concentr

INVESTMENT SECURITIES (Concentration Risk) (Details) - Geographic concentration risk - Total available-for-sale securities	9 Months Ended
	Sep. 30, 2015
Washington
Concentration Risk [Line Items]
Concentration risk, percentage	21.40%
Massachusetts
Concentration Risk [Line Items]
Concentration risk, percentage	14.50%
Connecticut
Concentration Risk [Line Items]
Concentration risk, percentage	12.20%
Other states | Maximum
Concentration Risk [Line Items]
Concentration risk, percentage	10.00%

INVESTMENT SECURITIES (Contract

INVESTMENT SECURITIES (Contractual Maturity of Debt Securities) (Details) $ in Thousands	Sep. 30, 2015USD ($)
Amortized Cost
Due within one year	$ 676,336
Due after 1 year but within 5 years	5,847,161
Due after 5 years but within 10 years	361,297
Due after 10 years	14,133,129
Total	21,017,923
Fair Value
Due within one year	674,564
Due after 1 year but within 5 years	5,883,134
Due after 5 years but within 10 years	363,618
Due after 10 years	14,119,340
Total	$ 21,040,656

INVESTMENT SECURITIES (Gross Un

INVESTMENT SECURITIES (Gross Unrealized Loss and Fair Value of Securities Available for Sale) (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Fair Value
Less than 12 months	$ 2,726,258	$ 2,622,575
12 months or longer	3,507,119	4,934,027
Total	6,233,377	7,556,602
Unrealized Losses
Less than 12 months	(16,480)	(12,187)
12 months or longer	(106,765)	(173,192)
Total	(123,245)	(185,379)
US Treasury securities
Fair Value
Less than 12 months		298,914
12 months or longer		0
Total		298,914
Unrealized Losses
Less than 12 months		(56)
12 months or longer		0
Total	0	(56)
Corporate debt securities
Fair Value
Less than 12 months	500,998	538,108
12 months or longer	136,932	214,852
Total	637,930	752,960
Unrealized Losses
Less than 12 months	(6,427)	(3,262)
12 months or longer	(1,914)	(3,648)
Total	(8,341)	(6,910)
Asset-backed securities
Fair Value
Less than 12 months	143,150	632,936
12 months or longer	0	424,333
Total	143,150	1,057,269
Unrealized Losses
Less than 12 months	(1,041)	(1,437)
12 months or longer	0	(3,154)
Total	(1,041)	(4,591)
Equity securities
Fair Value
Less than 12 months	376	55
12 months or longer	9,850	9,879
Total	10,226	9,934
Unrealized Losses
Less than 12 months	(2)	0
12 months or longer	(299)	(279)
Total	(301)	(279)
State and municipal securities
Fair Value
Less than 12 months	203,170	45,128
12 months or longer	25,430	192,091
Total	228,600	237,219
Unrealized Losses
Less than 12 months	(1,217)	(90)
12 months or longer	(931)	(2,295)
Total	(2,148)	(2,385)
U.S. government agencies - Residential
Fair Value
Less than 12 months	400,513	415,731
12 months or longer	972,042	1,348,908
Total	1,372,555	1,764,639
Unrealized Losses
Less than 12 months	(735)	(2,693)
12 months or longer	(15,989)	(31,118)
Total	(16,724)	(33,811)
U.S. government agencies - Commercial
Fair Value
Less than 12 months	216,806	281,258
12 months or longer	116,893	136,269
Total	333,699	417,527
Unrealized Losses
Less than 12 months	(2,551)	(2,459)
12 months or longer	(2,558)	(4,727)
Total	(5,109)	(7,186)
FHLMC and FNMA - Residential
Fair Value
Less than 12 months	1,219,050	399,176
12 months or longer	2,245,972	2,607,695
Total	3,465,022	3,006,871
Unrealized Losses
Less than 12 months	(4,080)	(2,019)
12 months or longer	(85,074)	(127,971)
Total	(89,154)	(129,990)
FHLMC and FNMA - Commercial
Fair Value
Less than 12 months	42,195	11,269
12 months or longer	0	0
Total	42,195	11,269
Unrealized Losses
Less than 12 months	(427)	(171)
12 months or longer	0	0
Total	$ (427)	$ (171)

INVESTMENT SECURITIES (Other-Th

INVESTMENT SECURITIES (Other-Than-Temporary Impairment) (Details)	3 Months Ended			6 Months Ended	9 Months Ended
	Sep. 30, 2015USD ($)security	Mar. 31, 2015USD ($)	Sep. 30, 2014USD ($)	Jun. 30, 2015USD ($)security	Sep. 30, 2015USD ($)security	Sep. 30, 2014USD ($)
Investments, Debt and Equity Securities [Abstract]
OTTI	$ 0	$ 0	$ 0	$ 1,100,000	$ 1,092,000	$ 0
Number of securities in unrealized loss position, not yet sold | security				9
Book value of securities in unrealized loss position, not yet sold				$ 377,000,000
Loss on securities sold	$ 1,000,000
Number of securities in unrealized loss position | security	277				277

INVESTMENT SECURITIES (Gains (L

INVESTMENT SECURITIES (Gains (Losses) and Proceeds on Sale of Securities) (Details) - USD ($)	3 Months Ended			6 Months Ended	9 Months Ended
	Sep. 30, 2015	Mar. 31, 2015	Sep. 30, 2014	Jun. 30, 2015	Sep. 30, 2015	Sep. 30, 2014
Available-for-sale Securities, Gross Realized Gain (Loss), Disclosures [Abstract]
Proceeds from the sales of available-for-sale securities	$ 497,182,000		$ 21,138,000		$ 2,751,790,000	$ 311,019,000
Gross realized gains	533,000		131,000		23,592,000	11,547,000
Gross realized losses	(2,526,000)		0		(5,229,000)	(67,000)
OTTI	0	$ 0	0	$ (1,100,000)	(1,092,000)	0
Net realized (losses)/gains	(1,993,000)		131,000		17,271,000	11,480,000
Corporate debt securities
Available-for-sale Securities, Gross Realized Gain (Loss), Disclosures [Abstract]
Investment securities sold during the period	63,700,000		88,400,000		517,600,000	434,800,000
Realized investment gain (loss)	400,000		$ 100,000		7,000,000	4,700,000
Asset-backed securities
Available-for-sale Securities, Gross Realized Gain (Loss), Disclosures [Abstract]
Investment securities sold during the period	419,600,000				683,900,000
Realized investment gain (loss)	$ (1,400,000)				(200,000)
State and municipal securities
Available-for-sale Securities, Gross Realized Gain (Loss), Disclosures [Abstract]
Investment securities sold during the period					421,500,000	89,000,000
Realized investment gain (loss)					$ 12,100,000	5,200,000
Mortgage backed securities
Available-for-sale Securities, Gross Realized Gain (Loss), Disclosures [Abstract]
Investment securities sold during the period						21,600,000
Realized investment gain (loss)						$ 1,300,000

INVESTMENT SECURITIES (Trading

INVESTMENT SECURITIES (Trading Securities) (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Schedule of Trading Securities and Other Trading Assets [Line Items]
Trading securities at fair value	$ 0		$ 0		$ 833,936,000
Trading securities pledged as collateral	0	$ 33,000,000	0	$ 33,000,000
Mortgage banking income
Schedule of Trading Securities and Other Trading Assets [Line Items]
Net gains recognized during the period on trading securities	0	1,899,000	6,391,000	3,386,000
Less: Net gains recognized during the period on trading securities sold during the period	0	2,047,000	6,391,000	3,782,000
Unrealized losses during the reporting period on trading securities still held at the reporting date	$ 0	$ (148,000)	$ 0	$ (396,000)

INVESTMENT SECURITIES (Other In

INVESTMENT SECURITIES (Other Investments) (Details) - USD ($)	3 Months Ended	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2015	Dec. 31, 2014
Investments, Debt and Equity Securities [Abstract]
Accrued investment income receivable	$ 64,500,000	$ 64,500,000	$ 67,300,000
Other investments	999,232,000	999,232,000	816,991,000
Stock of FHLB of Pittsburgh and the Federal Reserve Bank	$ 975,600,000	$ 975,600,000	$ 817,000,000
FHLB Stock, par value (in usd per share)	$ 100	$ 100
Purchases of FHLB stock	$ 208,000,000	$ 447,900,000
FHLB stock redeemed	105,400,000	344,600,000
Purchases of FRB stock at par	0	3,700,000
Low income housing tax credit investment	$ 23,600,000	$ 23,600,000

LOANS AND ALLOWANCE FOR CREDI56

LOANS AND ALLOWANCE FOR CREDIT LOSSES (As Restated) (Narrative) (Details) $ in Thousands		3 Months Ended	9 Months Ended	12 Months Ended
		Sep. 30, 2015USD ($)	Sep. 30, 2015USD ($)business_line	Dec. 31, 2014USD ($)
Loans Receivable [Line Items]
Loans pledged as collateral		$ 58,600,000	$ 58,600,000	$ 51,700,000
Loans held-for-sale	[1]	2,990,708	2,990,708	260,252
Accrued interest receivable	[2]	586,350	586,350	559,962
Troubled debt restructurings		3,950,830	$ 3,950,830	2,385,175
TDRs, number of days past due after modification considered to have subsequently defaulted			90 days
Performing
Loans Receivable [Line Items]
Interest income			$ 187,900	115,500
Troubled debt restructurings		3,428,202	3,428,202	2,041,653
Loans receivable
Loans Receivable [Line Items]
Accrued interest receivable		521,900	521,900	$ 492,700
Multi-family loans | FNMA
Loans Receivable [Line Items]
Performing multi-family loans purchased from FNMA		1,400,000	$ 1,400,000
Commercial real estate loans | Commercial
Loans Receivable [Line Items]
Number of business lines | business_line			3
Personal unsecured loans
Loans Receivable [Line Items]
Transfer of loans to held-for-sale		$ 1,900,000
Retail installment contracts
Loans Receivable [Line Items]
TDRs, number of days past due after modification considered to have subsequently defaulted			120 days
[1]	Recorded at the fair value option ("FVO") or lower of cost or fair value.
[2]	The Company has interests in certain securitization trusts ("Trusts") that are considered variable interest entities ("VIEs") for accounting purposes. The Company consolidates VIEs where it is deemed the primary beneficiary. See Note 7 to these Condensed Consolidated Financial Statements for additional information.

LOANS AND ALLOWANCE FOR CREDI57

LOANS AND ALLOWANCE FOR CREDIT LOSSES (As Restated) (Loan and Lease Portfolio Composition) (Details) - USD ($) $ in Thousands		Sep. 30, 2015	Dec. 31, 2014
Loans Receivable [Line Items]
Total commercial loans		$ 39,825,473	$ 36,641,277
Total loans held for investment	[1],[2]	78,583,198	75,995,467
Loans held for investment with fixed rate of interest		46,704,335	45,109,343
Loans held for investment with variable rate of interest		$ 31,878,863	$ 30,886,124
Loans held for investment, percent of total loans		100.00%	100.00%
Loans held for investment with fixed rate of interest, percent of total loans		59.40%	59.40%
Loans held for investment with variable rate of interest, percent of total loans		40.60%	40.60%
Net decrease in loan balances		$ 269,900	$ 1,500,000
Commercial
Loans Receivable [Line Items]
Total commercial loans		$ 39,825,473	$ 36,622,183
Loans held for investment, percent of total loans		50.60%	48.20%
Commercial | Commercial real estate loans
Loans Receivable [Line Items]
Total commercial loans		$ 8,495,182	$ 8,739,233
Loans held for investment, percent of total loans		10.80%	11.50%
Commercial | Commercial and industrial loans
Loans Receivable [Line Items]
Total commercial loans		$ 19,363,022	$ 17,092,828
Loans held for investment, percent of total loans		24.60%	22.50%
Commercial | Multi-family loans
Loans Receivable [Line Items]
Total commercial loans		$ 9,600,527	$ 8,705,890
Loans held for investment, percent of total loans		12.20%	11.50%
Commercial | Other commercial
Loans Receivable [Line Items]
Total commercial loans		$ 2,366,742	$ 2,084,232
Loans held for investment, percent of total loans		3.00%	2.70%
Consumer
Loans Receivable [Line Items]
Consumer loans held for investment		$ 38,757,725	$ 39,373,284
Loans held for investment, percent of total loans		49.40%	51.80%
Consumer loans secured by real estate
Loans Receivable [Line Items]
Consumer loans held for investment		$ 12,567,700	$ 12,984,873
Loans held for investment, percent of total loans		16.00%	17.10%
Consumer loans secured by real estate | Residential mortgages
Loans Receivable [Line Items]
Consumer loans held for investment		$ 6,408,164	$ 6,773,575
Loans held for investment, percent of total loans		8.20%	8.90%
Consumer loans secured by real estate | Home equity loans and lines of credit
Loans Receivable [Line Items]
Consumer loans held for investment		$ 6,159,536	$ 6,211,298
Loans held for investment, percent of total loans		7.80%	8.20%
Consumer loans not secured by real estate | Retail installment contracts and auto loans, originated
Loans Receivable [Line Items]
Consumer loans held for investment		$ 17,573,943	$ 9,935,503
Loans held for investment, percent of total loans		22.40%	13.10%
Consumer loans not secured by real estate | Retail installment contracts and auto loans, purchased
Loans Receivable [Line Items]
Consumer loans held for investment		$ 6,888,523	$ 12,449,526
Loans held for investment, percent of total loans		8.80%	16.40%
Consumer loans not secured by real estate | Personal unsecured loans
Loans Receivable [Line Items]
Consumer loans held for investment		$ 644,548	$ 2,696,820
Loans held for investment, percent of total loans		0.80%	3.50%
Consumer loans not secured by real estate | Other consumer
Loans Receivable [Line Items]
Consumer loans held for investment		$ 1,083,011	$ 1,306,562
Loans held for investment, percent of total loans		1.40%	1.70%
[1]	Loans held for investment includes $374.2 million and $845.9 million of loans recorded at fair value at September 30, 2015 and December 31, 2014, respectively.
[2]	The Company has interests in certain securitization trusts ("Trusts") that are considered variable interest entities ("VIEs") for accounting purposes. The Company consolidates VIEs where it is deemed the primary beneficiary. See Note 7 to these Condensed Consolidated Financial Statements for additional information.

LOANS AND ALLOWANCE FOR CREDI58

LOANS AND ALLOWANCE FOR CREDIT LOSSES (As Restated) (Portfolio Segments and Classes) (Details) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Loans Receivable [Line Items]
Total commercial loans	$ 39,825,473,000	$ 36,641,277,000
Corporate Banking
Loans Receivable [Line Items]
Total commercial loans	2,967,780,000	3,218,150,000
Middle Markets Real Estate
Loans Receivable [Line Items]
Total commercial loans	3,965,173,000	3,743,099,000
Santander Real Estate Capital
Loans Receivable [Line Items]
Total commercial loans	1,562,229,000	1,777,984,000
Consumer loans secured by real estate
Loans Receivable [Line Items]
Consumer loans held for investment	12,567,700,000	12,984,873,000
Consumer loans secured by real estate | Residential mortgages
Loans Receivable [Line Items]
Consumer loans held for investment	6,408,164,000	6,773,575,000
Consumer loans secured by real estate | Home equity loans and lines of credit
Loans Receivable [Line Items]
Consumer loans held for investment	6,159,536,000	6,211,298,000
Consumer loans not secured by real estate | Retail installment contracts and auto loans, originated
Loans Receivable [Line Items]
Consumer loans held for investment	17,573,943,000	9,935,503,000
Consumer loans not secured by real estate | Retail installment contracts and auto loans, purchased
Loans Receivable [Line Items]
Consumer loans held for investment	6,888,523,000	12,449,526,000
Consumer loans not secured by real estate | Personal unsecured loans
Loans Receivable [Line Items]
Consumer loans held for investment	644,548,000	2,696,820,000
Consumer loans not secured by real estate | Other consumer
Loans Receivable [Line Items]
Consumer loans held for investment	1,083,011,000	1,306,562,000
Commercial
Loans Receivable [Line Items]
Total commercial loans	39,825,473,000	36,622,183,000
Commercial | Commercial real estate
Loans Receivable [Line Items]
Total commercial loans	8,495,182,000	8,739,233,000
Commercial | Commercial and industrial loans
Loans Receivable [Line Items]
Total commercial loans	19,363,022,000	17,092,828,000
Loans held-for-sale	0	19,100,000
Commercial | Multi-family loans
Loans Receivable [Line Items]
Total commercial loans	9,600,527,000	8,705,890,000
Commercial | Other commercial
Loans Receivable [Line Items]
Total commercial loans	2,366,742,000	2,084,232,000
Commercial | Corporate Banking | Commercial real estate
Loans Receivable [Line Items]
Total commercial loans	2,967,780,000	3,218,150,000
Commercial | Middle Markets Real Estate | Commercial real estate
Loans Receivable [Line Items]
Total commercial loans	3,965,173,000	3,743,099,000
Commercial | Santander Real Estate Capital | Commercial real estate
Loans Receivable [Line Items]
Total commercial loans	1,562,229,000	1,777,984,000
Consumer
Loans Receivable [Line Items]
Consumer loans held for investment	38,757,725,000	39,373,284,000
Consumer | Residential mortgages
Loans Receivable [Line Items]
Loans held-for-sale	280,800,000	195,700,000
Consumer | Retail installment contracts and auto loans
Loans Receivable [Line Items]
Loans held-for-sale	825,800,000	45,400,000
Consumer | Personal unsecured loans
Loans Receivable [Line Items]
Loans held-for-sale	1,900,000,000	0
Consumer | Consumer loans secured by real estate
Loans Receivable [Line Items]
Consumer loans held for investment	12,567,700,000	12,984,873,000
Consumer | Consumer loans secured by real estate | Residential mortgages
Loans Receivable [Line Items]
Consumer loans held for investment	6,408,164,000	6,773,575,000
Consumer | Consumer loans secured by real estate | Home equity loans and lines of credit
Loans Receivable [Line Items]
Consumer loans held for investment	6,159,536,000	6,211,298,000
Consumer | Consumer loans not secured by real estate | Retail installment contracts and auto loans, originated
Loans Receivable [Line Items]
Consumer loans held for investment		9,935,503,000
Consumer | Consumer loans not secured by real estate | Retail installment contracts and auto loans, purchased
Loans Receivable [Line Items]
Consumer loans held for investment	6,888,523,000	12,449,526,000
Consumer | Consumer loans not secured by real estate | Retail installment contracts and auto loans
Loans Receivable [Line Items]
Consumer loans held for investment	17,573,943,000
Consumer | Consumer loans not secured by real estate | Personal unsecured loans
Loans Receivable [Line Items]
Consumer loans held for investment	644,548,000	2,696,820,000
Consumer | Consumer loans not secured by real estate | Other consumer
Loans Receivable [Line Items]
Consumer loans held for investment	$ 1,083,011,000	$ 1,306,562,000

LOANS AND ALLOWANCE FOR CREDI59

LOANS AND ALLOWANCE FOR CREDIT LOSSES (As Restated) (Retail Installment Contracts and Auto Loans) (Details) - USD ($) $ in Thousands		Sep. 30, 2015	Dec. 31, 2014
Loans Receivable [Line Items]
Total loans held for investment	[1],[2]	$ 78,583,198	$ 75,995,467
RICs - Purchased | Consumer | Consumer loans not secured by real estate
Loans Receivable [Line Items]
UPB		7,577,731	13,366,188
UPB - FVO		195,909	716,923
Total UPB		7,773,640	14,083,111
Purchase Marks		(885,117)	(1,633,585)
Total loans held for investment		6,888,523	12,449,526
Purchase Marks, FVO		42,300	130,200
RICs - Originated | Consumer | Consumer loans not secured by real estate
Loans Receivable [Line Items]
Total UPB		18,110,589	10,273,931
Total loans held for investment		17,554,637	9,906,562
Net discount		(555,952)	(367,369)
Auto loan | Consumer | Consumer loans not secured by real estate
Loans Receivable [Line Items]
Total loans held for investment		19,306	28,941
Total RICs originated post-change in control | Consumer | Consumer loans not secured by real estate
Loans Receivable [Line Items]
Total loans held for investment		17,573,943	9,935,503
Retail installment contracts and auto loans | Consumer | Consumer loans not secured by real estate
Loans Receivable [Line Items]
Total loans held for investment		$ 24,462,466	$ 22,385,029
[1]	Loans held for investment includes $374.2 million and $845.9 million of loans recorded at fair value at September 30, 2015 and December 31, 2014, respectively.
[2]	The Company has interests in certain securitization trusts ("Trusts") that are considered variable interest entities ("VIEs") for accounting purposes. The Company consolidates VIEs where it is deemed the primary beneficiary. See Note 7 to these Condensed Consolidated Financial Statements for additional information.

LOANS AND ALLOWANCE FOR CREDI60

LOANS AND ALLOWANCE FOR CREDIT LOSSES (As Restated) (Rollforward of Allowance for Credit Losses) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Mar. 31, 2015
Allowance for Loan Losses [Roll Forward]
Allowance for loan losses, beginning of period	$ 2,834,653	$ 1,297,655	$ 1,701,602	$ 834,337
Provision for/ (Recovery of) loan losses	937,165	766,663	2,951,055	1,698,889
Other		(61,220)	(27,117)	(61,220)
Charge-offs	(1,526,112)	(1,001,970)	(3,399,574)	(1,811,074)
Recoveries	521,438	417,598	1,541,178	757,794
Charge-offs, net of recoveries	(1,004,674)	(584,372)	(1,858,396)	(1,053,280)
Allowance for loan losses, end of period	2,767,144	1,418,726	2,767,144	1,418,726
Reserve for unfunded lending commitments, beginning of period	137,641	170,274	132,641	220,000
Provision for unfunded lending commitments	0	(20,000)	5,000	(65,000)
Loss on unfunded lending commitments	0	(633)	0	(5,359)
Reserve for unfunded lending commitments, end of period	137,641	149,641	137,641	149,641
Total allowance for credit losses, end of period	2,904,785	1,568,367	2,904,785	1,568,367
Ending balance, individually evaluated for impairment	803,188	106,587	803,188	106,587
Ending balance, collectively evaluated for impairment	1,963,956	1,312,139	1,963,956	1,312,139
Financing receivables:
Ending balance	81,573,906	74,777,082	81,573,906	74,777,082
Ending balance, evaluated under the fair value option or lower of cost or fair value	3,364,866	1,303,570	3,364,866	1,303,570
Ending balance, individually evaluated for impairment	4,139,286	1,579,005	4,139,286	1,579,005
Ending balance, collectively evaluated for impairment	74,069,754	71,894,507	74,069,754	71,894,507
Sale of TDRs and NPLs classified as held-for-sale		484,000
Commercial
Allowance for Loan Losses [Roll Forward]
Allowance for loan losses, beginning of period	402,695	369,893	401,553	443,074
Provision for/ (Recovery of) loan losses	26,337	25,317	64,491	(5,095)
Other		0	0	0
Charge-offs	(45,467)	(28,686)	(96,652)	(81,163)
Recoveries	25,091	8,844	39,264	18,552
Charge-offs, net of recoveries	(20,376)	(19,842)	(57,388)	(62,611)
Allowance for loan losses, end of period	408,656	375,368	408,656	375,368
Reserve for unfunded lending commitments, beginning of period	137,641	170,274	132,641	220,000
Provision for unfunded lending commitments	0	(20,000)	5,000	(65,000)
Loss on unfunded lending commitments	0	(633)	0	(5,359)
Reserve for unfunded lending commitments, end of period	137,641	149,641	137,641	149,641
Total allowance for credit losses, end of period	546,297	525,009	546,297	525,009
Ending balance, individually evaluated for impairment	57,517	73,074	57,517	73,074
Ending balance, collectively evaluated for impairment	351,139	302,294	351,139	302,294
Financing receivables:
Ending balance	39,825,473	35,683,463	39,825,473	35,683,463
Ending balance, evaluated under the fair value option or lower of cost or fair value	0	19,167	0	19,167
Ending balance, individually evaluated for impairment	367,865	503,098	367,865	503,098
Ending balance, collectively evaluated for impairment	39,457,608	35,161,198	39,457,608	35,161,198
Consumer
Allowance for Loan Losses [Roll Forward]
Allowance for loan losses, beginning of period	2,360,366	888,761	1,267,025	363,647
Provision for/ (Recovery of) loan losses	937,086	751,850	2,874,254	1,703,103
Other		(61,220)	(27,117)	(61,220)
Charge-offs	(1,480,645)	(973,284)	(3,302,922)	(1,729,911)
Recoveries	496,347	408,754	1,501,914	739,242
Charge-offs, net of recoveries	(984,298)	(564,530)	(1,801,008)	(990,669)
Allowance for loan losses, end of period	2,313,154	1,014,861	2,313,154	1,014,861
Total allowance for credit losses, end of period	2,313,154	1,014,861	2,313,154	1,014,861
Ending balance, individually evaluated for impairment	745,671	33,513	745,671	33,513
Ending balance, collectively evaluated for impairment	1,567,483	981,348	1,567,483	981,348
Financing receivables:
Ending balance	41,748,433	39,093,619	41,748,433	39,093,619
Ending balance, evaluated under the fair value option or lower of cost or fair value	3,364,866	1,284,403	3,364,866	1,284,403
Ending balance, individually evaluated for impairment	3,771,421	1,075,907	3,771,421	1,075,907
Ending balance, collectively evaluated for impairment	34,612,146	36,733,309	34,612,146	36,733,309
Consumer | Retail installment contracts and auto loans
Financing receivables:
Loans held-for-sale					$ 1,000,000
Unallocated
Allowance for Loan Losses [Roll Forward]
Allowance for loan losses, beginning of period	71,592	39,001	33,024	27,616
Provision for/ (Recovery of) loan losses	(26,258)	(10,504)	12,310	881
Other			0
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Charge-offs, net of recoveries	0	0	0	0
Allowance for loan losses, end of period	45,334	28,497	45,334	28,497
Total allowance for credit losses, end of period	45,334	28,497	45,334	28,497
Ending balance, individually evaluated for impairment	0	0	0	0
Ending balance, collectively evaluated for impairment	45,334	28,497	45,334	28,497
Financing receivables:
Ending balance	0	0	0	0
Ending balance, evaluated under the fair value option or lower of cost or fair value	0	0	0	0
Ending balance, individually evaluated for impairment	0	0	0	0
Ending balance, collectively evaluated for impairment	0	0	0	0
Retail installment contracts and auto loans
Allowance for Loan Losses [Roll Forward]
Allowance for loan losses, beginning of period	1,761,843	394,736	709,987	0
Provision for/ (Recovery of) loan losses	815,672	527,400	2,479,658	1,238,013
Other	0	(9,887)	(27,117)	(9,887)
Charge-offs	(940,942)	(726,003)	(2,484,560)	(1,339,083)
Recoveries	470,710	372,983	1,429,315	670,186
Charge-offs, net of recoveries	(470,232)	(353,020)	(1,055,245)	(668,897)
Allowance for loan losses, end of period	2,107,283	559,229	2,107,283	559,229
Retail installment contracts and auto loans, purchased
Allowance for Loan Losses [Roll Forward]
Allowance for loan losses, beginning of period	542,709	0	963	0
Provision for/ (Recovery of) loan losses	129,109	240,616	958,738	540,855
Other	0	(9,887)	(27,117)	(9,887)
Charge-offs	(328,624)	(557,995)	(1,216,036)	(1,149,494)
Recoveries	218,962	327,267	845,608	618,527
Charge-offs, net of recoveries	(109,662)	(230,728)	(370,428)	(530,967)
Allowance for loan losses, end of period	562,156	1	562,156	1
Retail installment contracts and auto loans, originated
Allowance for Loan Losses [Roll Forward]
Allowance for loan losses, beginning of period	1,219,134	394,736	709,024	0
Provision for/ (Recovery of) loan losses	686,563	286,784	1,520,920	697,158
Other	0	0	0	0
Charge-offs	(612,318)	(168,008)	(1,268,524)	(189,589)
Recoveries	251,748	45,716	583,707	51,659
Charge-offs, net of recoveries	(360,570)	(122,292)	(684,817)	(137,930)
Allowance for loan losses, end of period	$ 1,545,127	$ 559,228	$ 1,545,127	$ 559,228

LOANS AND ALLOWANCE FOR CREDI61

LOANS AND ALLOWANCE FOR CREDIT LOSSES (As Restated) (Non-accrual Loans) (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual loans	$ 1,486,630	$ 1,628,288
Foreclosed and other repossessed assets	154,434	136,305
Nonperforming
Financing Receivable, Recorded Investment, Past Due [Line Items]
Other real estate owned (OREO)	40,692	65,051
Repossessed vehicles	154,057	126,309
Foreclosed and other repossessed assets	377	11,375
Total OREO and other repossessed assets	195,126	202,735
Total non-performing assets	1,681,756	1,831,023
Commercial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual loans	180,145	236,122
Consumer
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual loans	1,306,485	1,392,166
Corporate banking
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual loans	60,450	90,579
Middle market commercial real estate
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual loans	38,605	71,398
Santander real estate capital
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual loans	3,505	5,803
Commercial and industrial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual loans	65,901	54,567
Multi-family
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual loans	7,319	9,639
Other commercial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual loans	4,365	4,136
Residential mortgages
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual loans	184,828	231,316
Home equity loans and lines of credit
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual loans	126,628	142,026
Retail installment contracts and auto loans, originated
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual loans	538,929	227,132
Retail installment contracts and auto loans, purchased
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual loans	412,175	755,590
Personal unsecured loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual loans	12,683	14,007
Other consumer
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual loans	$ 31,242	$ 22,095

LOANS AND ALLOWANCE FOR CREDI62

LOANS AND ALLOWANCE FOR CREDIT LOSSES (As Restated) (Age Analysis of Past Due Loans) (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	$ 4,093,782	$ 4,355,762
Current	77,480,124	71,899,957
Total Financing Receivables	81,573,906	76,255,719
Recorded Investment Greater than 90 Days and Accruing	77,528	93,152
30-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	3,364,860	3,552,323
Greater Than 90 Days
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	728,922	803,439
Corporate banking
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	45,804	56,071
Current	2,921,976	3,162,079
Total Financing Receivables	2,967,780	3,218,150
Recorded Investment Greater than 90 Days and Accruing	0	0
Corporate banking | 30-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	23,789	18,363
Corporate banking | Greater Than 90 Days
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	22,015	37,708
Middle market commercial real estate
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	25,154	36,783
Current	3,940,019	3,706,316
Total Financing Receivables	3,965,173	3,743,099
Recorded Investment Greater than 90 Days and Accruing	0	0
Middle market commercial real estate | 30-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	3,964	3,179
Middle market commercial real estate | Greater Than 90 Days
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	21,190	33,604
Santander real estate capital
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	659	6,444
Current	1,561,570	1,771,540
Total Financing Receivables	1,562,229	1,777,984
Recorded Investment Greater than 90 Days and Accruing	0	0
Santander real estate capital | 30-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	659	4,329
Santander real estate capital | Greater Than 90 Days
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	2,115
Commercial and industrial loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	67,179	50,212
Current	19,295,843	17,061,710
Total Financing Receivables	19,363,022	17,111,922
Recorded Investment Greater than 90 Days and Accruing	0	0
Commercial and industrial loans | 30-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	28,408	26,778
Commercial and industrial loans | Greater Than 90 Days
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	38,771	23,434
Multi-family
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	22,465	19,322
Current	9,578,062	8,686,568
Total Financing Receivables	9,600,527	8,705,890
Recorded Investment Greater than 90 Days and Accruing	0	0
Multi-family | 30-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	21,830	13,810
Multi-family | Greater Than 90 Days
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	635	5,512
Other commercial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	11,152	6,299
Current	2,355,590	2,077,933
Total Financing Receivables	2,366,742	2,084,232
Recorded Investment Greater than 90 Days and Accruing	0	0
Other commercial | 30-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	7,656	5,054
Other commercial | Greater Than 90 Days
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	3,496	1,245
Residential mortgages
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	300,179	366,088
Current	6,388,749	6,603,221
Total Financing Receivables	6,688,928	6,969,309
Recorded Investment Greater than 90 Days and Accruing	0	0
Residential mortgages | 30-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	144,232	165,270
Residential mortgages | Greater Than 90 Days
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	155,947	200,818
Home equity loans and lines of credit
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	111,375	122,823
Current	6,048,161	6,088,475
Total Financing Receivables	6,159,536	6,211,298
Recorded Investment Greater than 90 Days and Accruing	0	0
Home equity loans and lines of credit | 30-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	31,268	36,074
Home equity loans and lines of credit | Greater Than 90 Days
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	80,107	86,749
Retail installment contracts and auto loans, originated
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	1,872,883	877,615
Current	16,526,813	9,103,311
Total Financing Receivables	18,399,696	9,980,926
Recorded Investment Greater than 90 Days and Accruing	0	0
Retail installment contracts and auto loans, originated | 30-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	1,704,700	811,912
Retail installment contracts and auto loans, originated | Greater Than 90 Days
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	168,183	65,703
Retail installment contracts and auto loans, purchased
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	1,376,650	2,520,830
Current	5,511,873	9,928,697
Total Financing Receivables	6,888,523	12,449,527
Recorded Investment Greater than 90 Days and Accruing	0	0
Retail installment contracts and auto loans, purchased | 30-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	1,264,913	2,317,941
Retail installment contracts and auto loans, purchased | Greater Than 90 Days
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	111,737	202,889
Personal unsecured loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	179,704	204,822
Current	2,349,035	2,491,998
Total Financing Receivables	2,528,739	2,696,820
Recorded Investment Greater than 90 Days and Accruing	77,528	93,152
Personal unsecured loans | 30-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	92,965	92,905
Personal unsecured loans | Greater Than 90 Days
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	86,739	111,917
Other consumer
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	80,578	88,453
Current	1,002,433	1,218,109
Total Financing Receivables	1,083,011	1,306,562
Recorded Investment Greater than 90 Days and Accruing	0	0
Other consumer | 30-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	40,476	56,708
Other consumer | Greater Than 90 Days
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	$ 40,102	$ 31,745

LOANS AND ALLOWANCE FOR CREDI63

LOANS AND ALLOWANCE FOR CREDIT LOSSES (As Restated) (Impaired Loans) (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Loans and Leases Receivable Disclosure [Abstract]
Minimum amount for commercial non-accrual loans	$ 1,000,000
Financing Receivable, Impaired [Line Items]
Impaired financing receivable, recorded investment	4,062,699,000	$ 2,519,217,000
Impaired financing receivable, unpaid principal balance	4,550,177,000	2,898,294,000
Impaired financing receivable, related specific reserves	803,188,000	136,100,000
Impaired financing receivables, average recorded investment	3,290,962,000	1,876,193,000
Corporate banking
Financing Receivable, Impaired [Line Items]
Impaired financing receivable with no related allowance recorded, recorded investment	40,866,000	37,735,000
Impaired financing receivable with related allowance recorded, recorded investment	33,744,000	59,950,000
Impaired financing receivable with no related allowance recorded, unpaid principal balance	43,717,000	40,453,000
Impaired financing receivable with related allowance recorded, unpaid principal balance	42,396,000	66,328,000
Impaired financing receivable, related specific reserves	10,664,000	25,322,000
Impaired financing receivable with no related allowance recorded, average recorded investment	39,301,000	40,610,000
Impaired financing receivable with related allowance recorded, average recorded investment	46,847,000	56,856,000
Middle market commercial real estate
Financing Receivable, Impaired [Line Items]
Impaired financing receivable with no related allowance recorded, recorded investment	79,320,000	127,792,000
Impaired financing receivable with related allowance recorded, recorded investment	36,936,000	60,098,000
Impaired financing receivable with no related allowance recorded, unpaid principal balance	124,268,000	172,766,000
Impaired financing receivable with related allowance recorded, unpaid principal balance	42,635,000	66,024,000
Impaired financing receivable, related specific reserves	10,656,000	17,004,000
Impaired financing receivable with no related allowance recorded, average recorded investment	103,556,000	114,465,000
Impaired financing receivable with related allowance recorded, average recorded investment	48,517,000	89,472,000
Santander real estate capital
Financing Receivable, Impaired [Line Items]
Impaired financing receivable with no related allowance recorded, recorded investment	2,860,000	2,982,000
Impaired financing receivable with related allowance recorded, recorded investment	0	3,878,000
Impaired financing receivable with no related allowance recorded, unpaid principal balance	2,860,000	2,982,000
Impaired financing receivable with related allowance recorded, unpaid principal balance	0	6,356,000
Impaired financing receivable, related specific reserves	0	364,000
Impaired financing receivable with no related allowance recorded, average recorded investment	2,921,000	1,867,000
Impaired financing receivable with related allowance recorded, average recorded investment	1,939,000	6,630,000
Commercial and industrial loans
Financing Receivable, Impaired [Line Items]
Impaired financing receivable with no related allowance recorded, recorded investment	2,721,000	7,925,000
Impaired financing receivable with related allowance recorded, recorded investment	80,420,000	64,183,000
Impaired financing receivable with no related allowance recorded, unpaid principal balance	4,144,000	17,732,000
Impaired financing receivable with related allowance recorded, unpaid principal balance	89,708,000	72,488,000
Impaired financing receivable, related specific reserves	35,285,000	35,848,000
Impaired financing receivable with no related allowance recorded, average recorded investment	5,323,000	10,529,000
Impaired financing receivable with related allowance recorded, average recorded investment	72,302,000	82,204,000
Multi-family loans
Financing Receivable, Impaired [Line Items]
Impaired financing receivable with no related allowance recorded, recorded investment	4,834,000	22,492,000
Impaired financing receivable with related allowance recorded, recorded investment	5,762,000	5,979,000
Impaired financing receivable with no related allowance recorded, unpaid principal balance	5,864,000	22,492,000
Impaired financing receivable with related allowance recorded, unpaid principal balance	5,767,000	7,076,000
Impaired financing receivable, related specific reserves	463,000	1,475,000
Impaired financing receivable with no related allowance recorded, average recorded investment	13,663,000	24,762,000
Impaired financing receivable with related allowance recorded, average recorded investment	5,871,000	8,699,000
Other commercial
Financing Receivable, Impaired [Line Items]
Impaired financing receivable with no related allowance recorded, recorded investment	2,604,000	88,000
Impaired financing receivable with related allowance recorded, recorded investment	2,429,000	1,932,000
Impaired financing receivable with no related allowance recorded, unpaid principal balance	2,622,000	88,000
Impaired financing receivable with related allowance recorded, unpaid principal balance	2,527,000	1,995,000
Impaired financing receivable, related specific reserves	449,000	688,000
Impaired financing receivable with no related allowance recorded, average recorded investment	1,346,000	44,000
Impaired financing receivable with related allowance recorded, average recorded investment	2,181,000	1,055,000
Residential mortgages
Financing Receivable, Impaired [Line Items]
Impaired financing receivable with no related allowance recorded, recorded investment	20,040,000	23,408,000
Impaired financing receivable with related allowance recorded, recorded investment	139,279,000	130,813,000
Impaired financing receivable with no related allowance recorded, unpaid principal balance	20,040,000	23,408,000
Impaired financing receivable with related allowance recorded, unpaid principal balance	164,278,000	156,669,000
Impaired financing receivable, related specific reserves	28,812,000	23,628,000
Impaired financing receivable with no related allowance recorded, average recorded investment	21,724,000	57,776,000
Impaired financing receivable with related allowance recorded, average recorded investment	135,046,000	339,071,000
Home equity loans and lines of credit
Financing Receivable, Impaired [Line Items]
Impaired financing receivable with no related allowance recorded, recorded investment	22,999,000	27,230,000
Impaired financing receivable with related allowance recorded, recorded investment	62,328,000	60,132,000
Impaired financing receivable with no related allowance recorded, unpaid principal balance	22,999,000	27,230,000
Impaired financing receivable with related allowance recorded, unpaid principal balance	73,254,000	69,374,000
Impaired financing receivable, related specific reserves	4,832,000	5,002,000
Impaired financing receivable with no related allowance recorded, average recorded investment	25,115,000	29,152,000
Impaired financing receivable with related allowance recorded, average recorded investment	61,230,000	57,516,000
Retail installment contracts and auto loans, originated
Financing Receivable, Impaired [Line Items]
Impaired financing receivable with no related allowance recorded, recorded investment	0	0
Impaired financing receivable with related allowance recorded, recorded investment	916,385,000	56,513,000
Impaired financing receivable with no related allowance recorded, unpaid principal balance	0	0
Impaired financing receivable with related allowance recorded, unpaid principal balance	941,146,000	58,229,000
Impaired financing receivable, related specific reserves	293,459,000	16,997,000
Impaired financing receivable with no related allowance recorded, average recorded investment	0	0
Impaired financing receivable with related allowance recorded, average recorded investment	486,449,000	28,258,000
Retail installment contracts and auto loans, purchased
Financing Receivable, Impaired [Line Items]
Impaired financing receivable with no related allowance recorded, recorded investment	92,073,000	1,787,124,000
Impaired financing receivable with related allowance recorded, recorded investment	2,471,369,000	0
Impaired financing receivable with no related allowance recorded, unpaid principal balance	115,026,000	2,040,785,000
Impaired financing receivable with related allowance recorded, unpaid principal balance	2,793,045,000	0
Impaired financing receivable, related specific reserves	414,352,000	0
Impaired financing receivable with no related allowance recorded, average recorded investment	939,599,000	893,563,000
Impaired financing receivable with related allowance recorded, average recorded investment	1,235,685,000	0
Personal unsecured loans
Financing Receivable, Impaired [Line Items]
Impaired financing receivable with no related allowance recorded, recorded investment	14,635,000	592,000
Impaired financing receivable with related allowance recorded, recorded investment	1,660,000	16,476,000
Impaired financing receivable with no related allowance recorded, unpaid principal balance	14,635,000	592,000
Impaired financing receivable with related allowance recorded, unpaid principal balance	1,950,000	16,815,000
Impaired financing receivable, related specific reserves	496,000	6,508,000
Impaired financing receivable with no related allowance recorded, average recorded investment	7,614,000	296,000
Impaired financing receivable with related allowance recorded, average recorded investment	9,068,000	9,506,000
Other consumer
Financing Receivable, Impaired [Line Items]
Impaired financing receivable with no related allowance recorded, recorded investment	13,558,000	5,600,000
Impaired financing receivable with related allowance recorded, recorded investment	15,877,000	16,295,000
Impaired financing receivable with no related allowance recorded, unpaid principal balance	16,657,000	5,600,000
Impaired financing receivable with related allowance recorded, unpaid principal balance	20,639,000	22,812,000
Impaired financing receivable, related specific reserves	3,720,000	3,264,000
Impaired financing receivable with no related allowance recorded, average recorded investment	9,579,000	6,973,000
Impaired financing receivable with related allowance recorded, average recorded investment	16,086,000	16,889,000
Commercial
Financing Receivable, Impaired [Line Items]
Impaired financing receivable, recorded investment	292,496,000	395,034,000
Impaired financing receivable, unpaid principal balance	366,508,000	476,780,000
Impaired financing receivable, related specific reserves	57,517,000	80,701,000
Impaired financing receivables, average recorded investment	343,767,000	437,193,000
Consumer
Financing Receivable, Impaired [Line Items]
Impaired financing receivable, recorded investment	3,770,203,000	2,124,183,000
Impaired financing receivable, unpaid principal balance	4,183,669,000	2,421,514,000
Impaired financing receivable, related specific reserves	745,671,000	55,399,000
Impaired financing receivables, average recorded investment	$ 2,947,195,000	$ 1,439,000,000

LOANS AND ALLOWANCE FOR CREDI64

LOANS AND ALLOWANCE FOR CREDIT LOSSES (As Restated) (Lending Asset Quality Indicators) (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	$ 39,825,473	$ 36,641,277
Pass
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	37,965,056	35,042,598
Special Mention
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	888,927	655,721
Substandard
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	907,675	853,473
Doubtful
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	63,815	89,485
Corporate banking
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	2,967,780	3,218,150
Corporate banking | Pass
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	2,623,982	2,910,957
Corporate banking | Special Mention
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	118,536	83,122
Corporate banking | Substandard
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	215,912	192,911
Corporate banking | Doubtful
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	9,350	31,160
Middle market commercial real estate
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	3,965,173	3,743,099
Middle market commercial real estate | Pass
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	3,765,920	3,472,448
Middle market commercial real estate | Special Mention
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	48,842	61,166
Middle market commercial real estate | Substandard
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	127,213	174,882
Middle market commercial real estate | Doubtful
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	23,198	34,603
Santander real estate capital
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	1,562,229	1,777,984
Santander real estate capital | Pass
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	1,392,754	1,564,983
Santander real estate capital | Special Mention
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	121,441	133,950
Santander real estate capital | Substandard
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	47,375	76,232
Santander real estate capital | Doubtful
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	659	2,819
Commercial and industrial loans
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	19,363,022	17,111,922
Commercial and industrial loans | Pass
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	18,529,081	16,495,836
Commercial and industrial loans | Special Mention
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	374,448	237,331
Commercial and industrial loans | Substandard
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	429,623	358,782
Commercial and industrial loans | Doubtful
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	29,870	19,973
Multi-family
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	9,600,527	8,705,890
Multi-family | Pass
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	9,333,083	8,533,427
Multi-family | Special Mention
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	195,710	131,677
Multi-family | Substandard
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	71,301	40,355
Multi-family | Doubtful
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	433	431
Remaining commercial
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	2,366,742	2,084,232
Remaining commercial | Pass
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	2,320,236	2,064,947
Remaining commercial | Special Mention
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	29,950	8,475
Remaining commercial | Substandard
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	16,251	10,311
Remaining commercial | Doubtful
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	$ 305	$ 499

LOANS AND ALLOWANCE FOR CREDI65

LOANS AND ALLOWANCE FOR CREDIT LOSSES (As Restated) (Consumer Lending Asset Quality Indicators - Credit Score) (Details) - USD ($)		Sep. 30, 2015	Dec. 31, 2014
Loans Receivable [Line Items]
Financing receivable	[1],[2]	$ 78,583,198,000	$ 75,995,467,000
Consumer | Personal unsecured loans
Loans Receivable [Line Items]
Loans held-for-sale		1,900,000,000	0
Consumer | Retail installment contracts and auto loans
Loans Receivable [Line Items]
Loans held-for-sale		825,800,000	45,400,000
Retail installment contracts and auto loans
Loans Receivable [Line Items]
Financing receivable		$ 25,288,219,000	$ 22,430,453,000
Percentage of total loans, Retail installment contracts and auto loans		100.00%	100.00%
Retail installment contracts and auto loans | FICO Score Less than 600
Loans Receivable [Line Items]
Financing receivable		$ 12,961,005,000	$ 11,669,878,000
Percentage of total loans, Retail installment contracts and auto loans		51.30%	52.00%
Retail installment contracts and auto loans | FICO Score of 600 to 639
Loans Receivable [Line Items]
Financing receivable		$ 4,105,660,000	$ 4,046,452,000
Percentage of total loans, Retail installment contracts and auto loans		16.20%	18.00%
Retail installment contracts and auto loans | FICO Score of 640 to 679
Loans Receivable [Line Items]
Financing receivable		$ 3,059,119,000	$ 4,046,452,000
Percentage of total loans, Retail installment contracts and auto loans		12.10%	18.00%
Retail installment contracts and auto loans | FICO Score of 680 to 719
Loans Receivable [Line Items]
Financing receivable			$ 0
Percentage of total loans, Retail installment contracts and auto loans			0.00%
Retail installment contracts and auto loans | FICO Score of 720 to 759
Loans Receivable [Line Items]
Financing receivable			$ 0
Percentage of total loans, Retail installment contracts and auto loans			0.00%
Retail installment contracts and auto loans | FICO Score Equal to or Greater than 760
Loans Receivable [Line Items]
Financing receivable			$ 0
Percentage of total loans, Retail installment contracts and auto loans			0.00%
Retail installment contracts and auto loans | FICO score not applicable
Loans Receivable [Line Items]
Financing receivable		$ 5,162,435,000	$ 2,667,671,000
Percentage of total loans, Retail installment contracts and auto loans		20.40%	12.00%
Personal unsecured loans
Loans Receivable [Line Items]
Financing receivable		$ 2,528,739,000	$ 2,696,820,000
Percentage of total loans, Personal unsecured loans balance		100.00%	100.00%
Personal unsecured loans | FICO Score Less than 600
Loans Receivable [Line Items]
Financing receivable		$ 405,059,000	$ 491,984,000
Percentage of total loans, Personal unsecured loans balance		16.00%	18.20%
Personal unsecured loans | FICO Score of 600 to 639
Loans Receivable [Line Items]
Financing receivable		$ 406,943,000	$ 446,995,000
Percentage of total loans, Personal unsecured loans balance		16.10%	16.60%
Personal unsecured loans | FICO Score of 640 to 679
Loans Receivable [Line Items]
Financing receivable		$ 1,071,993,000	$ 1,163,203,000
Percentage of total loans, Personal unsecured loans balance		42.40%	43.10%
Personal unsecured loans | FICO Score of 680 to 719
Loans Receivable [Line Items]
Financing receivable			$ 64,610,000
Percentage of total loans, Personal unsecured loans balance			2.40%
Personal unsecured loans | FICO Score of 720 to 759
Loans Receivable [Line Items]
Financing receivable			$ 72,235,000
Percentage of total loans, Personal unsecured loans balance			2.70%
Personal unsecured loans | FICO Score Equal to or Greater than 760
Loans Receivable [Line Items]
Financing receivable			$ 78,234,000
Percentage of total loans, Personal unsecured loans balance			2.90%
Personal unsecured loans | FICO score not applicable
Loans Receivable [Line Items]
Financing receivable		$ 644,744,000	$ 379,559,000
Percentage of total loans, Personal unsecured loans balance		25.50%	14.10%
[1]	Loans held for investment includes $374.2 million and $845.9 million of loans recorded at fair value at September 30, 2015 and December 31, 2014, respectively.
[2]	The Company has interests in certain securitization trusts ("Trusts") that are considered variable interest entities ("VIEs") for accounting purposes. The Company consolidates VIEs where it is deemed the primary beneficiary. See Note 7 to these Condensed Consolidated Financial Statements for additional information.

LOANS AND ALLOWANCE FOR CREDI66

LOANS AND ALLOWANCE FOR CREDIT LOSSES (As Restated) (Consumer Lending Asset Quality Indicators - FICO and CLTV Range) (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	$ 6,688,928	$ 6,969,309
Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	6,159,536	6,211,298
LTV not applicable | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	512,755	437,972
LTV not applicable | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	288,147	324,204
LTV less than or equal to 70% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	3,979,919	4,368,075
LTV less than or equal to 70% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	3,178,007	3,493,788
LTV of 70.01% to 80% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	1,439,804	1,294,983
LTV of 70.01% to 90% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	2,115,483	1,843,574
LTV of 80.01% to 90% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	355,043	396,356
LTV of 90.01% to 100% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	221,746	215,803
LTV of 90.01% to 110% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	354,057	333,198
LTV of 100.01% to 110% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	72,477	90,395
LTV greater than 110% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	107,184	165,725
LTV greater than 110% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	223,842	216,534
FICO score not applicable | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	526,312	476,269
FICO score not applicable | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	201,407	221,219
FICO score not applicable | LTV not applicable | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	511,932	437,215
FICO score not applicable | LTV not applicable | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	199,048	217,607
FICO score not applicable | LTV less than or equal to 70% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	12,469	14,801
FICO score not applicable | LTV less than or equal to 70% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	1,388	2,265
FICO score not applicable | LTV of 70.01% to 80% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	1,911	643
FICO score not applicable | LTV of 70.01% to 90% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	909	863
FICO score not applicable | LTV of 80.01% to 90% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	0	8,676
FICO score not applicable | LTV of 90.01% to 100% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	0	14,934
FICO score not applicable | LTV of 90.01% to 110% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	62	336
FICO score not applicable | LTV of 100.01% to 110% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	0	0
FICO score not applicable | LTV greater than 110% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	0	0
FICO score not applicable | LTV greater than 110% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	0	148
FICO Score Less than 600 | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	380,939	460,284
FICO Score Less than 600 | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	289,921	286,694
FICO Score Less than 600 | LTV not applicable | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	133	94
FICO Score Less than 600 | LTV not applicable | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	11,964	13,543
FICO Score Less than 600 | LTV less than or equal to 70% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	235,909	279,197
FICO Score Less than 600 | LTV less than or equal to 70% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	149,242	158,712
FICO Score Less than 600 | LTV of 70.01% to 80% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	74,340	91,037
FICO Score Less than 600 | LTV of 70.01% to 90% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	80,251	69,381
FICO Score Less than 600 | LTV of 80.01% to 90% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	32,482	41,341
FICO Score Less than 600 | LTV of 90.01% to 100% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	17,798	17,271
FICO Score Less than 600 | LTV of 90.01% to 110% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	25,356	24,069
FICO Score Less than 600 | LTV of 100.01% to 110% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	10,463	15,017
FICO Score Less than 600 | LTV greater than 110% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	9,814	16,327
FICO Score Less than 600 | LTV greater than 110% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	23,108	20,989
FICO Score of 600 to 639 | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	266,014	263,857
FICO Score of 600 to 639 | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	271,110	278,594
FICO Score of 600 to 639 | LTV not applicable | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	1	200
FICO Score of 600 to 639 | LTV not applicable | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	9,447	9,748
FICO Score of 600 to 639 | LTV less than or equal to 70% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	163,673	154,557
FICO Score of 600 to 639 | LTV less than or equal to 70% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	140,744	154,887
FICO Score of 600 to 639 | LTV of 70.01% to 80% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	47,512	50,238
FICO Score of 600 to 639 | LTV of 70.01% to 90% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	81,919	76,431
FICO Score of 600 to 639 | LTV of 80.01% to 90% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	24,478	25,861
FICO Score of 600 to 639 | LTV of 90.01% to 100% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	16,017	13,218
FICO Score of 600 to 639 | LTV of 90.01% to 110% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	20,422	23,410
FICO Score of 600 to 639 | LTV of 100.01% to 110% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	5,629	6,337
FICO Score of 600 to 639 | LTV greater than 110% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	8,704	13,446
FICO Score of 600 to 639 | LTV greater than 110% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	18,578	14,118
FICO Score of 640 to 679 | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	433,055	488,841
FICO Score of 640 to 679 | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	492,771	514,502
FICO Score of 640 to 679 | LTV not applicable | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	237	0
FICO Score of 640 to 679 | LTV not applicable | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	11,194	14,717
FICO Score of 640 to 679 | LTV less than or equal to 70% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	259,330	303,319
FICO Score of 640 to 679 | LTV less than or equal to 70% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	246,235	279,397
FICO Score of 640 to 679 | LTV of 70.01% to 80% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	84,767	87,055
FICO Score of 640 to 679 | LTV of 70.01% to 90% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	173,486	157,214
FICO Score of 640 to 679 | LTV of 80.01% to 90% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	35,774	40,863
FICO Score of 640 to 679 | LTV of 90.01% to 100% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	29,088	26,618
FICO Score of 640 to 679 | LTV of 90.01% to 110% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	35,345	38,057
FICO Score of 640 to 679 | LTV of 100.01% to 110% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	10,259	11,456
FICO Score of 640 to 679 | LTV greater than 110% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	13,600	19,530
FICO Score of 640 to 679 | LTV greater than 110% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	26,511	25,117
FICO Score of 680 to 719 | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	820,095	843,357
FICO Score of 680 to 719 | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	854,350	867,323
FICO Score of 680 to 719 | LTV not applicable | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	21	25
FICO Score of 680 to 719 | LTV not applicable | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	13,692	15,984
FICO Score of 680 to 719 | LTV less than or equal to 70% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	487,624	528,979
FICO Score of 680 to 719 | LTV less than or equal to 70% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	430,783	488,982
FICO Score of 680 to 719 | LTV of 70.01% to 80% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	183,363	161,023
FICO Score of 680 to 719 | LTV of 70.01% to 90% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	323,493	272,083
FICO Score of 680 to 719 | LTV of 80.01% to 90% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	65,314	66,898
FICO Score of 680 to 719 | LTV of 90.01% to 100% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	45,454	40,456
FICO Score of 680 to 719 | LTV of 90.01% to 110% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	54,890	56,560
FICO Score of 680 to 719 | LTV of 100.01% to 110% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	11,277	11,503
FICO Score of 680 to 719 | LTV greater than 110% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	27,042	34,473
FICO Score of 680 to 719 | LTV greater than 110% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	31,492	33,714
FICO Score of 720 to 759 | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	1,198,601	1,209,832
FICO Score of 720 to 759 | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	1,177,793	1,181,245
FICO Score of 720 to 759 | LTV not applicable | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	344	314
FICO Score of 720 to 759 | LTV not applicable | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	13,473	15,643
FICO Score of 720 to 759 | LTV less than or equal to 70% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	711,855	758,315
FICO Score of 720 to 759 | LTV less than or equal to 70% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	606,189	672,971
FICO Score of 720 to 759 | LTV of 70.01% to 80% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	322,421	271,983
FICO Score of 720 to 759 | LTV of 70.01% to 90% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	436,434	381,828
FICO Score of 720 to 759 | LTV of 80.01% to 90% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	76,584	80,077
FICO Score of 720 to 759 | LTV of 90.01% to 100% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	52,347	42,872
FICO Score of 720 to 759 | LTV of 90.01% to 110% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	75,449	64,993
FICO Score of 720 to 759 | LTV of 100.01% to 110% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	12,440	16,344
FICO Score of 720 to 759 | LTV greater than 110% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	22,610	39,927
FICO Score of 720 to 759 | LTV greater than 110% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	46,248	45,810
FICO Score Equal to or Greater than 760 | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	3,063,912	3,226,869
FICO Score Equal to or Greater than 760 | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	2,872,184	2,861,721
FICO Score Equal to or Greater than 760 | LTV not applicable | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	87	124
FICO Score Equal to or Greater than 760 | LTV not applicable | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	29,329	36,962
FICO Score Equal to or Greater than 760 | LTV less than or equal to 70% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	2,109,059	2,328,907
FICO Score Equal to or Greater than 760 | LTV less than or equal to 70% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	1,603,426	1,736,574
FICO Score Equal to or Greater than 760 | LTV of 70.01% to 80% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	725,490	633,004
FICO Score Equal to or Greater than 760 | LTV of 70.01% to 90% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	1,018,991	885,774
FICO Score Equal to or Greater than 760 | LTV of 80.01% to 90% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	120,411	132,640
FICO Score Equal to or Greater than 760 | LTV of 90.01% to 100% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	61,042	60,434
FICO Score Equal to or Greater than 760 | LTV of 90.01% to 110% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	142,533	125,773
FICO Score Equal to or Greater than 760 | LTV of 100.01% to 110% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	22,409	29,738
FICO Score Equal to or Greater than 760 | LTV greater than 110% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	25,414	42,022
FICO Score Equal to or Greater than 760 | LTV greater than 110% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	$ 77,905	$ 76,638

LOANS AND ALLOWANCE FOR CREDI67

LOANS AND ALLOWANCE FOR CREDIT LOSSES (As Restated) (Troubled Debt Restructuring Activity) (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015USD ($)Contractcontract	Sep. 30, 2014USD ($)Contractcontract	Sep. 30, 2015USD ($)Contractcontract	Sep. 30, 2014USD ($)Contractcontract	Dec. 31, 2014USD ($)
Financing Receivable, Modifications [Line Items]
Troubled debt restructurings	$ 3,950,830		$ 3,950,830		$ 2,385,175
Number of Contracts | contract	61,489	46,433	217,069	76,686
Pre-Modification Outstanding Recorded Investment	$ 912,105	$ 620,591	$ 3,168,083	$ 1,010,000
Post-Modification Outstanding Recorded Investment	$ 911,585	$ 618,297	$ 3,163,451	$ 998,405
Consumer
Financing Receivable, Modifications [Line Items]
Number of Contracts | contract	16,302	2,350	40,737	3,133
Recorded Investment	$ 244,534	$ 20,961	$ 577,696	$ 29,641
Corporate banking | Commercial
Financing Receivable, Modifications [Line Items]
Number of Contracts | contract	0	2	12	23
Pre-Modification Outstanding Recorded Investment	$ 0	$ 16,739	$ 11,673	$ 70,017
Post-Modification Outstanding Recorded Investment	$ 0	$ 16,615	$ 13,227	$ 68,656
Middle market commercial real estate
Financing Receivable, Modifications [Line Items]
Number of Contracts | Contract	0
Pre-Modification Outstanding Recorded Investment	$ 0
Post-Modification Outstanding Recorded Investment	$ 0
Middle market commercial real estate | Commercial
Financing Receivable, Modifications [Line Items]
Number of Contracts | contract		2	1	5
Pre-Modification Outstanding Recorded Investment		$ 19,024	$ 14,439	$ 28,963
Post-Modification Outstanding Recorded Investment		$ 19,024	$ 14,439	$ 25,851
Santander Real Estate Capital
Financing Receivable, Modifications [Line Items]
Number of Contracts | Contract	0		0
Pre-Modification Outstanding Recorded Investment	$ 0		$ 0
Post-Modification Outstanding Recorded Investment	$ 0		$ 0
Commercial and industrial
Financing Receivable, Modifications [Line Items]
Number of Contracts | Contract		26		35
Pre-Modification Outstanding Recorded Investment		$ 769		$ 988
Post-Modification Outstanding Recorded Investment		$ 769		$ 988
Commercial and industrial | Commercial
Financing Receivable, Modifications [Line Items]
Number of Contracts | contract	210		418
Pre-Modification Outstanding Recorded Investment	$ 6,818		$ 21,941
Post-Modification Outstanding Recorded Investment	$ 6,816		$ 19,226
Number of Contracts | contract	10	0	32	0
Recorded Investment	$ 357	$ 0	$ 1,043	$ 0
Multi-family loans
Financing Receivable, Modifications [Line Items]
Number of Contracts | Contract	0		0
Pre-Modification Outstanding Recorded Investment	$ 0		$ 0
Post-Modification Outstanding Recorded Investment	$ 0		$ 0
Other commercial
Financing Receivable, Modifications [Line Items]
Number of Contracts | Contract	0		0
Pre-Modification Outstanding Recorded Investment	$ 0		$ 0
Post-Modification Outstanding Recorded Investment	$ 0		$ 0
Other commercial | Commercial
Financing Receivable, Modifications [Line Items]
Number of Contracts | contract		2		5
Pre-Modification Outstanding Recorded Investment		$ 1,456		$ 2,503
Post-Modification Outstanding Recorded Investment		$ 1,445		$ 2,472
Residential mortgages | Consumer
Financing Receivable, Modifications [Line Items]
Number of Contracts | contract	25	65	114	222
Pre-Modification Outstanding Recorded Investment	$ 3,758	$ 13,096	$ 17,929	$ 41,830
Post-Modification Outstanding Recorded Investment	$ 4,028	$ 13,444	$ 18,765	$ 42,510
Number of Contracts | contract	2	1	15	22
Recorded Investment	$ 486	$ 298	$ 2,307	$ 2,993
Home equity loans and lines of credit | Consumer
Financing Receivable, Modifications [Line Items]
Number of Contracts | contract	31	32	92	86
Pre-Modification Outstanding Recorded Investment	$ 2,581	$ 2,813	$ 7,274	$ 7,991
Post-Modification Outstanding Recorded Investment	$ 2,992	$ 2,813	$ 8,281	$ 7,991
Number of Contracts | contract	3	1	14	3
Recorded Investment	$ 728	$ 65	$ 1,665	$ 377
Retail installment contracts and auto loans | Consumer
Financing Receivable, Modifications [Line Items]
Number of Contracts | contract	15,416	1,528	37,252	2,018
Recorded Investment	$ 241,952	$ 19,737	$ 568,756	$ 25,105
Retail installment contracts and auto loans, originated | Consumer
Financing Receivable, Modifications [Line Items]
Number of Contracts | contract	23,726	318	50,252	346
Pre-Modification Outstanding Recorded Investment	$ 447,622	$ 6,102	$ 957,309	$ 6,698
Post-Modification Outstanding Recorded Investment	$ 447,362	$ 6,063	$ 956,871	$ 6,655
Retail installment contracts and auto loans, purchased | Consumer
Financing Receivable, Modifications [Line Items]
Number of Contracts | contract	33,436	40,331	152,943	65,415
Pre-Modification Outstanding Recorded Investment	$ 446,122	$ 554,184	$ 2,120,303	$ 838,856
Post-Modification Outstanding Recorded Investment	$ 445,189	$ 551,689	$ 2,115,473	$ 831,288
Personal unsecured loans | Consumer
Financing Receivable, Modifications [Line Items]
Number of Contracts | contract	4,058	5,653	13,217	10,542
Pre-Modification Outstanding Recorded Investment	$ 4,894	$ 6,284	$ 15,774	$ 11,618
Post-Modification Outstanding Recorded Investment	$ 4,870	$ 6,311	$ 15,685	$ 11,457
Number of Contracts | contract	871	820	3,422	1,089
Recorded Investment	$ 1,011	$ 861	$ 3,681	$ 1,139
Other consumer | Consumer
Financing Receivable, Modifications [Line Items]
Number of Contracts | contract	3	2	20	7
Pre-Modification Outstanding Recorded Investment	$ 310	$ 124	$ 1,441	$ 536
Post-Modification Outstanding Recorded Investment	$ 328	$ 124	$ 1,484	$ 537
Number of Contracts | contract	0	0	2	1
Recorded Investment	$ 0	$ 0	$ 244	$ 27
Performing
Financing Receivable, Modifications [Line Items]
Troubled debt restructurings	3,428,202		3,428,202		2,041,653
Non-performing
Financing Receivable, Modifications [Line Items]
Troubled debt restructurings	$ 522,628		$ 522,628		$ 343,522

LEASED VEHICLES, NET (As Rest68

LEASED VEHICLES, NET (As Restated) (Components of Leased Vehicles, Net) (Details) - USD ($) $ in Thousands		Sep. 30, 2015	Dec. 31, 2014
Leases [Abstract]
Leased vehicles		$ 10,645,278	$ 8,255,912
Origination fees and other costs		30,740	20,628
Manufacturer subvention payments		(1,046,555)	(834,669)
Total leased vehicles		9,629,463	7,441,871
Less: accumulated depreciation		(1,557,268)	(817,901)
Total Leased Vehicles, net	[1],[2]	$ 8,072,195	$ 6,623,970
[1]	Net of accumulated depreciation of $1.6 billion and $817.9 million at September 30, 2015 and December 31, 2014, respectively.
[2]	The Company has interests in certain securitization trusts ("Trusts") that are considered variable interest entities ("VIEs") for accounting purposes. The Company consolidates VIEs where it is deemed the primary beneficiary. See Note 7 to these Condensed Consolidated Financial Statements for additional information.

LEASED VEHICLES, NET (As Rest69

LEASED VEHICLES, NET (As Restated) (Future Minimum Rental Receivables) (Details) $ in Thousands	Sep. 30, 2015USD ($)
Leases [Abstract]
Remainder of 2015	$ 363,333
2,016	1,319,342
2,017	800,873
2,018	183,908
2,019	840
Thereafter	0
Total	$ 2,668,296

LEASED VEHICLES, NET (As Rest70

LEASED VEHICLES, NET (As Restated) (Narrative) (Details) - Chrysler Group - USD ($)	3 Months Ended	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2015
Operating Leased Assets [Line Items]
Private label financing agreement, term		10 years
Sale of leases originated, depreciated net capitalized costs	$ 0	$ 1,300,000,000
Sale of leases, net book value		$ 1,200,000,000

VARIABLE INTEREST ENTITIES (A71

VARIABLE INTEREST ENTITIES (As Restated) (Assets and Liabilities of VIEs) (Details) - USD ($) $ in Thousands		Sep. 30, 2015	Dec. 31, 2014	Sep. 30, 2014
Variable Interest Entity [Line Items]
Restricted cash	[1]	$ 2,431,103	$ 2,024,838
Leased vehicles, net	[1],[2]	8,072,195	6,623,970
Various other assets	[1],[3]	1,944,788	2,869,580
TOTAL ASSETS		130,986,871	118,820,880	$ 113,920,976
Various other liabilities	[1]	713,512	722,685
TOTAL LIABILITIES		107,641,659	96,093,424
VIEs, Primary Beneficiary
Variable Interest Entity [Line Items]
Restricted cash		1,756,312	1,626,257
Loans		23,354,692	20,557,168
Leased vehicles, net		6,062,106	4,848,593
Various other assets		587,590	555,108
TOTAL ASSETS		31,760,700	27,587,126
Notes payable		30,461,521	27,892,669
Various other liabilities		83,815	55,795
TOTAL LIABILITIES		30,545,336	$ 27,948,464
VIEs, Primary Beneficiary | Retail installment contracts held for sale
Variable Interest Entity [Line Items]
Loans		$ 1,600,000
[1]	The Company has interests in certain securitization trusts ("Trusts") that are considered variable interest entities ("VIEs") for accounting purposes. The Company consolidates VIEs where it is deemed the primary beneficiary. See Note 7 to these Condensed Consolidated Financial Statements for additional information.
[2]	Net of accumulated depreciation of $1.6 billion and $817.9 million at September 30, 2015 and December 31, 2014, respectively.
[3]	Includes mortgage servicing rights ("MSRs") of $143.5 million and 145.0 million at September 30, 2015 and December 31, 2014, respectively, for which the Company has elected the FVO. See Note 9 to these Condensed Consolidated Financial Statements for additional information.

VARIABLE INTEREST ENTITIES (A72

VARIABLE INTEREST ENTITIES (As Restated) (Cash Flow Summary) (Details) - USD ($) $ in Thousands	3 Months Ended		8 Months Ended	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2014	Sep. 30, 2015
VIE, Primary Beneficiary | Trusts
Variable Interest Entity [Line Items]
Receivables securitized	$ 4,761,341	$ 3,166,785	$ 10,499,489	$ 14,828,478
Net proceeds from new securitizations	3,840,369	2,592,845	8,814,810	11,816,224
Cash received for servicing fees	182,960	164,325	417,838	518,563
Cash received upon release from reserved and restricted cash accounts	0	0	0	0
Net distributions from Trusts	486,377	468,207	1,315,164	1,558,772
Total cash received from securitization trusts	4,509,706	3,225,377	10,547,812	13,893,559
VIE, Not Primary Beneficiary | Off-balance Securitization Trusts
Variable Interest Entity [Line Items]
Receivables securitized	0	1,028,278	1,802,461	768,561
Net proceeds from new securitizations	0	1,078,202	1,894,052	785,983
Cash received for servicing fees	5,955	3,925	10,897	17,578
Total cash received from securitization trusts	$ 5,955	$ 1,082,127	$ 1,904,949	$ 803,561

VARIABLE INTEREST ENTITIES (A73

VARIABLE INTEREST ENTITIES (As Restated) (Narrative) (Details) - USD ($)	3 Months Ended		8 Months Ended	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2014	Sep. 30, 2015	Dec. 31, 2014
Variable Interest Entity [Line Items]
Proceeds from sale of residual interests and retained bonds	$ 661,700,000
Investments in notes issued by SDART trusts, carrying value	5,600,000			$ 5,600,000
Derecognized assets	1,900,000,000			1,900,000,000
Derecognized notes payable and other liabilities	1,200,000,000			1,200,000,000
Servicing Fees	5,900,000
Trusts | VIE, Not Primary Beneficiary
Variable Interest Entity [Line Items]
Gross retail installment contracts transferred to consolidated Trusts	26,900,000,000			26,900,000,000	$ 23,200,000,000
Off-balance Securitization Trusts
Variable Interest Entity [Line Items]
Proceeds from securitization of retail installment contracts	0	$ 1,000,000,000	$ 1,800,000,000	768,600,000
Gain from securitization of financial assets		39,100,000	71,600,000
Chrysler Capital Securitizations | VIE, Not Primary Beneficiary
Variable Interest Entity [Line Items]
Gross retail installment contracts sold in off-balance sheet securitizations	$ 2,200,000,000	$ 2,400,000,000	$ 2,400,000,000	$ 2,200,000,000	$ 2,200,000,000

GOODWILL AND OTHER INTANGIBLE74

GOODWILL AND OTHER INTANGIBLES (As Restated) (Goodwill) (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2015USD ($)
Goodwill [Roll Forward]
Goodwill, Beginning balance	$ 8,951,484
Disposals during the period	0
Additions during the period	0
Re-allocations during the period	0
Goodwill, Ending balance	8,951,484
Consumer & Business Banking
Goodwill [Roll Forward]
Goodwill, Beginning balance	1,815,729
Disposals during the period	0
Additions during the period	0
Re-allocations during the period	(265,553)
Goodwill, Ending balance	1,550,176
Commercial Banking
Goodwill [Roll Forward]
Goodwill, Beginning balance	71,522
Disposals during the period	0
Additions during the period	0
Re-allocations during the period	374,546
Goodwill, Ending balance	446,068
Commercial Real Estate
Goodwill [Roll Forward]
Goodwill, Beginning balance	1,406,048
Disposals during the period	0
Additions during the period	0
Re-allocations during the period	(108,993)
Goodwill, Ending balance	1,297,055
Global Corporate Banking
Goodwill [Roll Forward]
Goodwill, Beginning balance	131,130
Disposals during the period	0
Additions during the period	0
Re-allocations during the period	0
Goodwill, Ending balance	131,130
SCUSA
Goodwill [Roll Forward]
Goodwill, Beginning balance	5,527,055
Disposals during the period
Additions during the period	0
Re-allocations during the period	0
Goodwill, Ending balance	5,527,055
Corrections | SCUSA | Increased Value of the SC Business at Acquisition
Goodwill [Roll Forward]
Goodwill, Beginning balance	$ 59,500

GOODWILL AND OTHER INTANGIBLE75

GOODWILL AND OTHER INTANGIBLES (As Restated) (Finite-lived and Indefinite-lived Intangibles) (Details) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2015	Dec. 31, 2014	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Net Carrying Amount
Intangibles subject to amortization	$ 636,457	$ 685,488		$ 636,457
Total Intangibles	657,957	706,988		657,957
Accumulated Amortization	(408,044)	(359,012)		(408,044)
Amortization of intangibles	15,887		$ 17,730	49,031	$ 50,670
Trade name
Net Carrying Amount
Intangibles not subject to amortization	21,500	21,500		21,500
Dealer networks
Net Carrying Amount
Intangibles subject to amortization	514,643	544,054		514,643
Accumulated Amortization	(65,357)	(35,946)		(65,357)
Chrysler relationship
Net Carrying Amount
Intangibles subject to amortization	113,750	125,000		113,750
Accumulated Amortization	(25,000)	(13,750)		(25,000)
Core deposit intangibles
Net Carrying Amount
Intangibles subject to amortization	1,830	7,779		1,830
Accumulated Amortization	(294,012)	(288,063)		(294,012)
Other intangibles
Net Carrying Amount
Intangibles subject to amortization	6,234	8,655		6,234
Accumulated Amortization	$ (23,675)	(21,253)		$ (23,675)
Corrections | Trade name
Net Carrying Amount
Impairment of intangible assets		$ 28,500

GOODWILL AND OTHER INTANGIBLE76

GOODWILL AND OTHER INTANGIBLES (As Restated) (Future Amortization Expense) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Goodwill and Intangible Assets Disclosure [Abstract]
2015, Calendar Year Amount	$ 64,432		$ 64,432
2015, Recorded To Date	15,887	$ 17,730	49,031	$ 50,670
2015, Remaining Amount To Record	15,401		15,401
2,016	57,162		57,162
2,017	55,055		55,055
2,018	54,702		54,702
2,019	54,501		54,501
Thereafter	$ 399,636		$ 399,636

OTHER ASSETS (As Restated) (Oth

OTHER ASSETS (As Restated) (Other Assets Schedule) (Details) - USD ($) $ in Thousands		Sep. 30, 2015	Dec. 31, 2014
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Income tax receivables		$ 604,929	$ 938,222
Derivative assets at fair value		415,409	366,061
Other repossessed assets		154,434	136,305
MSRs, at fair value		143,535	145,047
Prepaid expenses		151,017	159,198
OREO		40,692	65,051
Miscellaneous assets and receivables		434,772	1,059,696
Total other assets	[1],[2]	$ 1,944,788	$ 2,869,580
[1]	Includes mortgage servicing rights ("MSRs") of $143.5 million and 145.0 million at September 30, 2015 and December 31, 2014, respectively, for which the Company has elected the FVO. See Note 9 to these Condensed Consolidated Financial Statements for additional information.
[2]	The Company has interests in certain securitization trusts ("Trusts") that are considered variable interest entities ("VIEs") for accounting purposes. The Company consolidates VIEs where it is deemed the primary beneficiary. See Note 7 to these Condensed Consolidated Financial Statements for additional information.

OTHER ASSETS (As Restated) (Ser

OTHER ASSETS (As Restated) (Servicing Assets Rollforward) (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Servicing Asset at Amortized Value, Balance [Roll Forward]
Fair value at beginning of period	$ 145,047
Fair value at end of period	143,535
Residential MSRs
Servicing Asset at Amortized Value, Balance [Roll Forward]
Fair value at beginning of period	145,047	$ 141,787
Mortgage servicing assets recognized	17,124	20,081
Principal reductions	(19,385)	(15,999)
Change in fair value due to valuation assumptions	749	(14,078)
Fair value at end of period	$ 143,535	$ 131,791

OTHER ASSETS (As Restated) (Nar

OTHER ASSETS (As Restated) (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014	Dec. 31, 2013
Servicing Assets [Line Items]
Mortgage servicing rights	$ 143,535		$ 143,535		$ 145,047
Mortgage servicing fee income	11,100	$ 10,500	33,600	$ 31,700
Gains (losses) on sale of mortgage loans	5,200	90,900	28,700	104,700
Residential mortgages
Servicing Assets [Line Items]
Principal balance of loans serviced for others	15,900,000		15,900,000		15,900,000
Mortgage servicing rights	143,535	131,791	143,535	131,791	145,047	$ 141,787
Net changes in the fair value of MSRs	(13,500)	$ (2,700)	700	$ (14,100)
Loans sold with recourse and credit enhancement features | Residential mortgages
Servicing Assets [Line Items]
Loans sold with recourse, unpaid principal balance	54,500		54,500		55,800
Loans sold with recourse and credit enhancement features | Multi-family loans | FNMA
Servicing Assets [Line Items]
Loans sold with recourse, unpaid principal balance	$ 589,700		$ 589,700		$ 2,600,000

BORROWINGS (Narrative) (Details

BORROWINGS (Narrative) (Details) - USD ($)		Sep. 30, 2015	Jul. 17, 2015	Apr. 17, 2015	Jan. 12, 2015	Dec. 31, 2014	Sep. 30, 2014
Debt Instrument [Line Items]
Total borrowings and other debt obligations	[1]	$ 48,371,320,000				$ 39,679,382,000
Borrowings repurchase		$ 0					$ 600,000
Senior Notes | 2.00% senior notes, due January 2018
Debt Instrument [Line Items]
Aggregate principal amount					$ 750,000,000
Stated interest rate					2.00%
Senior Notes | Senior Floating Rate Notes Due January 2018
Debt Instrument [Line Items]
Aggregate principal amount					$ 250,000,000
Senior Notes | 2.65% senior notes, due April 2020
Debt Instrument [Line Items]
Aggregate principal amount				$ 1,000,000,000
Stated interest rate				2.65%
Senior Notes | 4.50% senior notes, due July 2025
Debt Instrument [Line Items]
Aggregate principal amount			$ 1,100,000,000
Stated interest rate			4.50%
[1]	The Company has interests in certain securitization trusts ("Trusts") that are considered variable interest entities ("VIEs") for accounting purposes. The Company consolidates VIEs where it is deemed the primary beneficiary. See Note 7 to these Condensed Consolidated Financial Statements for additional information.

BORROWINGS (SHUSA) (Details)

BORROWINGS (SHUSA) (Details) - USD ($) $ in Thousands		Sep. 30, 2015	Dec. 31, 2014
Debt Instrument [Line Items]
Total borrowings and other debt obligations	[1]	$ 48,371,320	$ 39,679,382
SHUSA
Debt Instrument [Line Items]
Total borrowings and other debt obligations		$ 3,292,911	$ 1,804,297
Effective Rate		3.91%	3.89%
SHUSA | 3.00% senior notes, due September 2015
Debt Instrument [Line Items]
Senior notes, Balance		$ 0	$ 598,788
Effective Rate		0.00%	3.28%
Stated Rate		3.00%
SHUSA | 4.625% senior notes, due April 2016
Debt Instrument [Line Items]
Senior notes, Balance		$ 475,467	$ 474,718
Effective Rate		4.85%	4.85%
Stated Rate		4.625%
SHUSA | 3.45% senior notes, due August 2018
Debt Instrument [Line Items]
Senior notes, Balance		$ 497,604	$ 497,025
Effective Rate		3.62%	3.62%
Stated Rate		3.45%
SHUSA | 2.65% senior notes, due April 2020
Debt Instrument [Line Items]
Senior notes, Balance		$ 992,211	$ 0
Effective Rate		2.83%	0.00%
Stated Rate		2.65%
SHUSA | 4.50% senior notes, due July 2025
Debt Instrument [Line Items]
Senior notes, Balance		$ 1,093,824	$ 0
Effective Rate		4.57%	0.00%
Stated Rate		4.50%
SHUSA | Junior subordinated debentures - Capital Trust VI, due June 2036
Debt Instrument [Line Items]
Subordinated debentures, Balance		$ 69,768	$ 69,751
Effective Rate		7.91%	7.91%
SHUSA | Common securities - Capital Trust VI
Debt Instrument [Line Items]
Common securities, Balance		$ 10,000	$ 10,000
Effective Rate		7.91%	7.91%
SHUSA | Junior subordinated debentures - Capital Trust IX, due July 2036
Debt Instrument [Line Items]
Subordinated debentures, Balance		$ 149,397	$ 149,375
Effective Rate		2.09%	2.04%
SHUSA | Common securities - Capital Trust IX
Debt Instrument [Line Items]
Common securities, Balance		$ 4,640	$ 4,640
Effective Rate		2.09%	2.04%
[1]	The Company has interests in certain securitization trusts ("Trusts") that are considered variable interest entities ("VIEs") for accounting purposes. The Company consolidates VIEs where it is deemed the primary beneficiary. See Note 7 to these Condensed Consolidated Financial Statements for additional information.

BORROWINGS (Santander Bank) (De

BORROWINGS (Santander Bank) (Details) - Santander Bank - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Debt Instrument [Line Items]
Total borrowings and other debt obligations	$ 15,143,775	$ 10,276,555
Effective Rate	1.83%	2.64%
2.00% senior notes, due January 2018
Debt Instrument [Line Items]
Senior notes, Balance	$ 745,485	$ 0
Effective Rate	2.27%	0.00%
Stated Rate	2.00%
Senior Notes Due January 2018
Debt Instrument [Line Items]
Senior notes, Balance	$ 249,187	$ 0
Effective Rate	1.31%	0.00%
Basis spread on LIBOR	0.93%
8.750% subordinated debentures, due May 2018
Debt Instrument [Line Items]
Subordinated debentures, Balance	$ 498,008	$ 497,530
Effective Rate	8.92%	8.92%
Stated Rate	8.75%
FHLB advances, maturing through August 2018
Debt Instrument [Line Items]
FHLB advances, maturing through August 2018, Balance	$ 13,335,000	$ 9,455,000
Effective Rate	1.36%	2.06%
Subordinated term loan, due February 2019
Debt Instrument [Line Items]
Subordinated term loan, Balance	$ 130,678	$ 139,180
Effective Rate	6.15%	6.00%
REIT preferred, due May 2020
Debt Instrument [Line Items]
REIT preferred, due May 2020, Balance	$ 154,550	$ 153,417
Effective Rate	13.54%	13.64%
Subordinated term loan, due August 2022
Debt Instrument [Line Items]
Subordinated term loan, Balance	$ 30,867	$ 31,428
Effective Rate	7.89%	7.77%

BORROWINGS (SCUSA) (Details)

BORROWINGS (SCUSA) (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Debt Instrument [Line Items]
Balance	$ 102,900,000	$ 58,800,000
SCUSA
Debt Instrument [Line Items]
Balance	34,038,521,000	35,182,041,000
Restricted Cash Pledged	$ 1,562,497,000	$ 1,465,085,000
SCUSA | Minimum
Debt Instrument [Line Items]
Effective Rate	0.88%	0.89%
SCUSA | Maximum
Debt Instrument [Line Items]
Effective Rate	2.29%	2.80%
SCUSA | Revolving Credit Facility
Debt Instrument [Line Items]
Balance	$ 9,879,184,000	$ 9,792,327,000
Effective Rate	1.76%	1.68%
Assets Pledged	$ 7,614,933,000	$ 6,968,449,000
Restricted Cash Pledged	231,827,000	197,854,000
SCUSA | Revolving Credit Facility | Warehouse line, maturing on various dates
Debt Instrument [Line Items]
Balance	$ 698,715,000	$ 397,452,000
Effective Rate	1.26%	1.26%
Assets Pledged	$ 1,001,601,000	$ 589,529,000
Restricted Cash Pledged	39,046,000	20,661,000
SCUSA | Revolving Credit Facility | Warehouse line, maturing on various dates
Debt Instrument [Line Items]
Balance	$ 1,087,977,000
Effective Rate	1.36%
Assets Pledged	$ 1,565,626,000
Restricted Cash Pledged	55,126,000
SCUSA | Revolving Credit Facility | Warehouse line, due March 2015
Debt Instrument [Line Items]
Balance		$ 250,594,000
Effective Rate		0.98%
Assets Pledged		$ 0
Restricted Cash Pledged		0
SCUSA | Revolving Credit Facility | Warehouse line, due June 2015
Debt Instrument [Line Items]
Balance		$ 243,736,000
Effective Rate		1.17%
Assets Pledged		$ 344,822,000
Restricted Cash Pledged		0
SCUSA | Revolving Credit Facility | Warehouse line, due September 2015
Debt Instrument [Line Items]
Balance		$ 199,980,000
Effective Rate		1.96%
Assets Pledged		$ 351,755,000
Restricted Cash Pledged		13,169,000
SCUSA | Revolving Credit Facility | Warehouse line, due October 2015
Debt Instrument [Line Items]
Balance	$ 199,680,000
Effective Rate	2.10%
Assets Pledged	$ 261,042,000
Restricted Cash Pledged	9,433,000
SCUSA | Revolving Credit Facility | Warehouse line, due December 2015
Debt Instrument [Line Items]
Balance		$ 468,565,000
Effective Rate		0.93%
Assets Pledged		$ 641,709,000
Restricted Cash Pledged		16,467,000
SCUSA | Revolving Credit Facility | Warehouse line, due June 2016
Debt Instrument [Line Items]
Balance	$ 397,021,000	$ 1,051,777,000
Effective Rate	1.18%	1.06%
Assets Pledged	$ 544,546,000	$ 1,481,135,000
Restricted Cash Pledged	0	28,316,000
SCUSA | Revolving Credit Facility | Warehouse line, due June 2016
Debt Instrument [Line Items]
Balance		$ 2,201,511,000
Effective Rate		0.98%
Assets Pledged		$ 3,249,263,000
Restricted Cash Pledged		65,414,000
SCUSA | Revolving Credit Facility | Warehouse line, due October 2016
Debt Instrument [Line Items]
Balance		$ 240,487,000
Effective Rate		2.02%
Assets Pledged		$ 299,195,000
Restricted Cash Pledged		17,143,000
SCUSA | Revolving Credit Facility | Warehouse line, due November 2016
Debt Instrument [Line Items]
Balance	$ 175,000,000	$ 175,000,000
Effective Rate	1.76%	1.71%
Assets Pledged	$ 0	$ 0
Restricted Cash Pledged	0	0
SCUSA | Revolving Credit Facility | Warehouse line, due November 2016
Debt Instrument [Line Items]
Balance	$ 250,000,000	$ 250,000,000
Effective Rate	1.76%	1.71%
Assets Pledged	$ 0	$ 0
Restricted Cash Pledged	2,501,000	2,500,000
SCUSA | Revolving Credit Facility | Warehouse line, due March 2017
Debt Instrument [Line Items]
Balance	$ 510,899,000
Effective Rate	0.94%
Assets Pledged	$ 752,083,000
Restricted Cash Pledged	22,528,000
SCUSA | Revolving Credit Facility | Warehouse line, due July 2017
Debt Instrument [Line Items]
Balance	$ 874,320,000
Effective Rate	1.18%
Assets Pledged	$ 1,006,388,000
Restricted Cash Pledged	34,531,000
SCUSA | Revolving Credit Facility | Warehouse line, due July 2017
Debt Instrument [Line Items]
Balance	$ 1,608,643,000
Effective Rate	1.17%
Assets Pledged	$ 2,481,681,000
Restricted Cash Pledged	30,818,000
SCUSA | Revolving Credit Facility | Repurchase facility, due December 2015
Debt Instrument [Line Items]
Balance	$ 851,929,000
Effective Rate	1.87%
Assets Pledged	$ 1,966,000
Restricted Cash Pledged	$ 37,844,000
SCUSA | Revolving Credit Facility | Repurchase facility, due December 2015 | Minimum
Debt Instrument [Line Items]
Facility rolling maturity period	30 days
SCUSA | Revolving Credit Facility | Repurchase facility, due December 2015 | Maximum
Debt Instrument [Line Items]
Facility rolling maturity period	90 days
SCUSA | Revolving Credit Facility | Repurchase facility, maturing on various dates
Debt Instrument [Line Items]
Balance		$ 923,225,000
Effective Rate		1.63%
Assets Pledged		$ 0
Restricted Cash Pledged		$ 34,184,000
SCUSA | Revolving Credit Facility | Repurchase facility, maturing on various dates | Minimum
Debt Instrument [Line Items]
Facility rolling maturity period		30 days
SCUSA | Revolving Credit Facility | Repurchase facility, maturing on various dates | Maximum
Debt Instrument [Line Items]
Facility rolling maturity period		90 days
SCUSA | Revolving Credit Facility | Line of credit with related party, due December 2016
Debt Instrument [Line Items]
Balance	$ 500,000,000	$ 500,000,000
Effective Rate	2.51%	2.46%
Assets Pledged	$ 0	$ 1,340,000
Restricted Cash Pledged	0	0
SCUSA | Revolving Credit Facility | Line of credit with related party, due December 2016
Debt Instrument [Line Items]
Balance	$ 1,750,000,000	$ 1,750,000,000
Effective Rate	2.48%	2.33%
Assets Pledged	$ 0	$ 0
Restricted Cash Pledged	0	0
SCUSA | Revolving Credit Facility | Line of credit with related party, due December 2018
Debt Instrument [Line Items]
Balance	$ 975,000,000	$ 1,140,000,000
Effective Rate	2.89%	2.85%
Assets Pledged	$ 0	$ 9,701,000
Restricted Cash Pledged	0	0
SCUSA | Revolving Credit Facility | Warehouse Line due December 2016
Debt Instrument [Line Items]
Commitment amount	500,000,000
SCUSA | Revolving Credit Facility | Warehouse Line due on Various Dates - June 2017
Debt Instrument [Line Items]
Remaining commitment amount	2,000,000,000
SCUSA | Revolving Credit Facility | Line of credit with related party
Debt Instrument [Line Items]
Unsecured debt	$ 2,500,000,000	$ 2,200,000,000

BORROWINGS (Secured Structured

BORROWINGS (Secured Structured Financings) (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Debt Instrument [Line Items]
Initial Note Amounts Issued	$ 102,900	$ 58,800
SCUSA
Debt Instrument [Line Items]
Balance	20,055,450	17,806,203
Initial Note Amounts Issued	34,038,521	35,182,041
Collateral	26,683,832	23,460,239
Restricted Cash	$ 1,562,497	$ 1,465,085
SCUSA | Minimum
Debt Instrument [Line Items]
Initial Weighted Average Interest Rate Range	0.88%	0.89%
SCUSA | Maximum
Debt Instrument [Line Items]
Initial Weighted Average Interest Rate Range	2.29%	2.80%
SCUSA | SCUSA public securitizations, maturing on various dates
Debt Instrument [Line Items]
Balance	$ 13,377,986	$ 11,523,729
Initial Note Amounts Issued	23,863,842	26,682,930
Collateral	16,852,670	14,345,242
Restricted Cash	$ 1,194,363	$ 1,184,047
SCUSA | SCUSA public securitizations, maturing on various dates | Minimum
Debt Instrument [Line Items]
Initial Weighted Average Interest Rate Range	0.89%	0.89%
SCUSA | SCUSA public securitizations, maturing on various dates | Maximum
Debt Instrument [Line Items]
Initial Weighted Average Interest Rate Range	2.29%	2.80%
SCUSA | SCUSA privately issued amortizing notes, maturing on various dates
Debt Instrument [Line Items]
Balance	$ 6,677,464	$ 6,282,474
Initial Note Amounts Issued	10,174,679	8,499,111
Collateral	9,831,162	9,114,997
Restricted Cash	$ 368,134	$ 281,038
SCUSA | SCUSA privately issued amortizing notes, maturing on various dates | Minimum
Debt Instrument [Line Items]
Initial Weighted Average Interest Rate Range	0.88%	1.05%
SCUSA | SCUSA privately issued amortizing notes, maturing on various dates | Maximum
Debt Instrument [Line Items]
Initial Weighted Average Interest Rate Range	1.62%	1.85%

DERIVATIVES (As Restated) (Narr

DERIVATIVES (As Restated) (Narrative) (Details) - USD ($)	9 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Credit Risk Contingent Features
Fair value of derivatives with credit risk contingent feature associated with credit ratings	$ 32,500,000
Fair value of derivatives with credit risk contingent features	145,200,000	$ 133,200,000
Collateral posted	120,600,000	$ 127,600,000
Cash Flow Hedges
Cash flow hedge gain (loss) to be reclassified within next twelve months	(1,400,000)
One notch downgrade
Credit Risk Contingent Features
Additional collateral required	3,500,000
Two notch downgrade
Credit Risk Contingent Features
Additional collateral required	$ 5,500,000

DERIVATIVES (As Restated) (Deri

DERIVATIVES (As Restated) (Derivatives Designated in Hedge Relationships) (Details) - Designated as hedging instrument - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Derivative [Line Items]
Notional Amount	$ 11,085,813	$ 10,361,333
Asset, Total	3,708	10,562
Liability, Total	$ 77,623	$ 22,311
Weighted Average Receive Rate	0.23%	0.19%
Weighted Average Pay Rate	1.13%	1.14%
Weighted Average Life (Years)	3 years 1 month 17 days	3 years 18 days
Fair value hedges | Cross-currency swaps
Derivative [Line Items]
Notional Amount	$ 16,757	$ 18,230
Asset, Cross-currency swaps	3,555	2,711
Liability, Cross-currency swaps	$ 309	$ 980
Weighted Average Receive Rate	4.76%	4.76%
Weighted Average Pay Rate	4.75%	4.75%
Weighted Average Life (Years)	4 months 8 days	1 year 1 month 9 days
Fair value hedges | Interest rate swaps
Derivative [Line Items]
Notional Amount	$ 318,000	$ 257,000
Asset, Interest rate swaps	153	232
Liability, Interest rate swaps	$ 6,136	$ 779
Weighted Average Receive Rate	1.00%	0.90%
Weighted Average Pay Rate	2.29%	2.38%
Weighted Average Life (Years)	3 years 9 months	4 years 3 months 29 days
Cash flow hedges | Interest rate swaps
Derivative [Line Items]
Notional Amount	$ 10,751,056	$ 10,086,103
Asset, Pay fixed — receive floating interest rate swaps	0	7,619
Liability, Pay fixed — receive floating interest rate swaps	$ 71,178	$ 20,552
Weighted Average Receive Rate	0.20%	0.17%
Weighted Average Pay Rate	1.09%	1.11%
Weighted Average Life (Years)	3 years 1 month 15 days	3 years 8 days

DERIVATIVES (As Restated) (Othe

DERIVATIVES (As Restated) (Other Derivatives) (Details) - USD ($)	1 Months Ended
	Mar. 31, 2014	Sep. 30, 2015	Dec. 31, 2014
Derivative Instruments Not Designated as Hedging Instruments [Abstract]
Fair value of warrants		$ 425,537,000	$ 402,775,000
Warrant
Derivative Instruments Not Designated as Hedging Instruments [Abstract]
Fair value of warrants		0
Total return settlement
Derivative Instruments Not Designated as Hedging Instruments [Abstract]
Notional		1,404,726,000	1,404,726,000
Asset derivatives Fair value		0	0
Liability derivatives Fair value		53,322,000	48,893,000
Not designated as hedging instrument
Derivative Instruments Not Designated as Hedging Instruments [Abstract]
Notional		47,141,515,000	40,020,177,000
Asset derivatives Fair value		420,716,000	376,608,000
Liability derivatives Fair value		450,848,000	401,573,000
Not designated as hedging instrument | Other
Derivative Instruments Not Designated as Hedging Instruments [Abstract]
Notional		822,534,000	646,321,000
Asset derivatives Fair value		8,635,000	6,543,000
Liability derivatives Fair value		11,931,000	9,914,000
Not designated as hedging instrument | Foreign exchange contracts
Derivative Instruments Not Designated as Hedging Instruments [Abstract]
Notional		2,136,160,000	1,152,125,000
Asset derivatives Fair value		29,413,000	20,033,000
Liability derivatives Fair value		28,743,000	17,390,000
Not designated as hedging instrument | Interest rate swap agreements
Derivative Instruments Not Designated as Hedging Instruments [Abstract]
Notional		2,833,000,000	3,231,000,000
Asset derivatives Fair value		0	535,000
Liability derivatives Fair value		12,743,000	12,743,000
Not designated as hedging instrument | Interest rate cap agreements
Derivative Instruments Not Designated as Hedging Instruments [Abstract]
Notional		9,211,000,000	7,541,385,000
Asset derivatives Fair value		24,451,000	49,762,000
Liability derivatives Fair value		0	0
Not designated as hedging instrument | Options for interest rate cap agreements
Derivative Instruments Not Designated as Hedging Instruments [Abstract]
Notional		9,211,000,000	7,541,385,000
Asset derivatives Fair value		0	0
Liability derivatives Fair value		24,462,000	49,806,000
Not designated as hedging instrument | Mortgage banking derivatives
Derivative Instruments Not Designated as Hedging Instruments [Abstract]
Notional		1,165,582,000	960,770,000
Asset derivatives Fair value		9,164,000	10,495,000
Liability derivatives Fair value		6,599,000	9,872,000
Not designated as hedging instrument | Mortgage banking derivatives | Forward commitments to sell loans
Derivative Instruments Not Designated as Hedging Instruments [Abstract]
Notional		482,207,000	328,757,000
Asset derivatives Fair value		0	0
Liability derivatives Fair value		4,200,000	2,424,000
Not designated as hedging instrument | Mortgage banking derivatives | Interest rate lock commitments
Derivative Instruments Not Designated as Hedging Instruments [Abstract]
Notional		248,375,000	163,013,000
Asset derivatives Fair value		5,480,000	3,063,000
Liability derivatives Fair value		0	0
Not designated as hedging instrument | Mortgage banking derivatives | Mortgage servicing
Derivative Instruments Not Designated as Hedging Instruments [Abstract]
Notional		435,000,000	469,000,000
Asset derivatives Fair value		3,684,000	7,432,000
Liability derivatives Fair value		2,399,000	7,448,000
Not designated as hedging instrument | Customer related derivatives
Derivative Instruments Not Designated as Hedging Instruments [Abstract]
Notional		20,357,513,000	17,542,465,000
Asset derivatives Fair value		349,053,000	289,240,000
Liability derivatives Fair value		313,048,000	252,955,000
Not designated as hedging instrument | Customer related derivatives | Swaps receive fixed
Derivative Instruments Not Designated as Hedging Instruments [Abstract]
Notional		8,624,004,000	7,927,522,000
Asset derivatives Fair value		300,848,000	213,415,000
Liability derivatives Fair value		1,194,000	4,343,000
Not designated as hedging instrument | Customer related derivatives | Swaps pay fixed
Derivative Instruments Not Designated as Hedging Instruments [Abstract]
Notional		8,749,748,000	7,944,247,000
Asset derivatives Fair value		3,306,000	13,361,000
Liability derivatives Fair value		267,923,000	186,732,000
Not designated as hedging instrument | Customer related derivatives | Other
Derivative Instruments Not Designated as Hedging Instruments [Abstract]
Notional		2,983,761,000	1,670,696,000
Asset derivatives Fair value		44,899,000	62,464,000
Liability derivatives Fair value		$ 43,931,000	$ 61,880,000
SCUSA | Third party
Derivative [Line Items]
Proceeds from issuance of debt pledged with certain bonds	$ 251,000,000

DERIVATIVES (As Restated) (Inco

DERIVATIVES (As Restated) (Income Statement Effect) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Cross-currency swaps | Miscellaneous income | Fair value hedges
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) recognized on all derivatives			$ 110	$ 774
Interest rate swaps | Miscellaneous income | Fair value hedges
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) recognized on all derivatives	$ (3,985)	$ 1,731	(5,437)	978
Interest rate swaps | Net interest income | Cash flow hedges
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) recognized on all derivatives	(1,775)	(13,469)	(9,957)	(40,936)
Forward commitments to sell loans | Mortgage banking income
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) recognized on all derivatives	(10,711)	2,490	(1,776)	(2,762)
Interest rate lock commitments | Mortgage banking income
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) recognized on all derivatives	3,595	(2,027)	2,417	1,518
Mortgage servicing | Mortgage banking income
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) recognized on all derivatives	11,736	1,032	1,302	(4,100)
Customer related derivatives | Miscellaneous income
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) recognized on all derivatives	(1,251)	3,280	(179)	6,941
Foreign exchange | Miscellaneous income
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) recognized on all derivatives	(109)	1,794	(1,973)	1,302
SCUSA derivatives | Miscellaneous income
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) recognized on all derivatives	(3,746)	9,130	711	27,269
SCUSA derivatives | Net interest income
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) recognized on all derivatives	21,093	(971)	58,453	(4,951)
SCUSA derivatives | Other administrative expenses
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) recognized on all derivatives	3,836	(1,290)	(10,197)	(4,447)
Other | Miscellaneous income
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) recognized on all derivatives	$ (1,649)	$ 580	$ (2,107)	$ (729)

DERIVATIVES (As Restated) (Offs

DERIVATIVES (As Restated) (Offsetting of Financial Assets) (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Offsetting Assets [Line Items]
Gross Amounts of Recognized Assets	$ 418,944	$ 384,107
Gross Amounts Offset in the Condensed Consolidated Balance Sheet	9,015	21,109
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheet	409,929	362,998
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet - Financial Instruments	8,027	10,020
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet - Cash Collateral Received	45,306	5,940
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet, Net Amount	356,596	347,038
Total derivatives not subject to a master netting arrangement or similar arrangement(2)	5,480	3,063
Gross Amounts of Recognized Assets, Total Derivative Assets	424,424	387,170
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheet, Total Derivative Assets	415,409	366,061
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet - Net Amount, Total Derivative Assets	362,076	350,101
Gross Amounts of Recognized Assets, Total Financial Assets	424,424	387,170
Gross Amounts Offset in the Condensed Consolidated Balance Sheet, Total Financial Assets	9,015	21,109
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheet, Total Financial Assets	415,409	366,061
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet - Financial Instruments, Total Financial Assets	8,027	10,020
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet - Cash Collateral Received, Total Financial Assets	45,306	5,940
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet - Net Amount, Total Financial Assets	362,076	350,101
Other derivative activities
Offsetting Assets [Line Items]
Gross Amounts of Recognized Assets	415,236	373,545
Gross Amounts Offset in the Condensed Consolidated Balance Sheet	9,015	21,109
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheet	406,221	352,436
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet - Financial Instruments	8,027	10,020
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet - Cash Collateral Received	45,306	5,940
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet, Net Amount	352,888	336,476
Fair value hedges
Offsetting Assets [Line Items]
Gross Amounts of Recognized Assets	3,708	2,943
Gross Amounts Offset in the Condensed Consolidated Balance Sheet	0	0
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheet	3,708	2,943
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet - Financial Instruments	0	0
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet - Cash Collateral Received	0	0
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet, Net Amount	3,708	2,943
Cash flow hedges
Offsetting Assets [Line Items]
Gross Amounts of Recognized Assets	0	7,619
Gross Amounts Offset in the Condensed Consolidated Balance Sheet	0	0
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheet	0	7,619
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet - Financial Instruments	0	0
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet - Cash Collateral Received	0	0
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet, Net Amount	$ 0	$ 7,619

DERIVATIVES (As Restated) (Of90

DERIVATIVES (As Restated) (Offsetting of Financial Liabilities) (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Offsetting Liabilities [Line Items]
Gross Amounts of Recognized Liabilities	$ 474,781	$ 373,174
Gross Amounts Offset in the Condensed Consolidated Balance Sheet	102,934	21,109
Net Amounts of Liabilities Presented in the Condensed Consolidated Balance Sheet	371,847	352,065
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet, Financial Instruments	8,130	56,724
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet, Cash Collateral Pledged	311,046	220,489
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet, Net Amount	52,671	74,852
Gross Amounts of Recognized Liabilities, Total Derivatives Not Subject to a Master Netting Arrangement or Similar Arrangement	53,690	50,710
Gross Amounts Offset in the Condensed Consolidated Balance Sheet, Total Derivatives Not Subject to a Master Netting Arrangement or Similar Arrangement	0	0
Net Amounts of Liabilities Presented in the Consolidated Balance Sheet, Total Derivatives Not Subject to a Master Netting Arrangement or Similar Arrangement	53,690	50,710
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet, Cash Collateral Pledged, Total Derivatives Not Subject to a Master Netting Arrangement or Similar Arrangement	0	1,736
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet, Net Amount, Total Derivatives Not Subject to a Master Netting Arrangement or Similar Arrangement	53,690	48,974
Gross Amounts of Recognized Liabilities, Total Derivative Liabilities	528,471	423,884
Gross Amounts Offset in the Condensed Consolidated Balance Sheet, Total Derivative Liabilities	102,934	21,109
Net Amounts of Liabilities Presented in the Condensed Consolidated Balance Sheet, Total Derivative Liabilities	425,537	402,775
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet, Cash Collateral Pledged	311,046	222,225
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet, Net Amount, Total Derivatives Liabilities	106,361	123,826
Gross Amounts of Recognized Liabilities, Total Financial Liabilities	528,471	423,884
Gross Amounts Offset in the Condensed Consolidated Balance Sheet, Total Financial Liabilities	102,934	21,109
Net Amounts of Liabilities Presented in the Condensed Consolidated Balance Sheet, Total Financial Liabilities	425,537	402,775
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet - Financial Instruments, Total Financial Liabilities	8,130	56,724
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet - Cash Collateral Pledged, Total Financial Liabilities	311,046	222,225
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet, Net Amount, Total Financial Liabilities	106,361	123,826
Other derivative activities
Offsetting Liabilities [Line Items]
Gross Amounts of Recognized Liabilities	397,158	350,863
Gross Amounts Offset in the Condensed Consolidated Balance Sheet	102,934	21,109
Net Amounts of Liabilities Presented in the Condensed Consolidated Balance Sheet	294,224	329,754
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet, Financial Instruments	8,016	49,318
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet, Cash Collateral Pledged	218,906	198,103
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet, Net Amount	67,302	82,333
Fair value hedges
Offsetting Liabilities [Line Items]
Gross Amounts of Recognized Liabilities	6,445	1,759
Gross Amounts Offset in the Condensed Consolidated Balance Sheet	0	0
Net Amounts of Liabilities Presented in the Condensed Consolidated Balance Sheet	6,445	1,759
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet, Financial Instruments	114	65
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet, Cash Collateral Pledged	12,703	5,589
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet, Net Amount	(6,372)	(3,895)
Cash flow hedges
Offsetting Liabilities [Line Items]
Gross Amounts of Recognized Liabilities	71,178	20,552
Gross Amounts Offset in the Condensed Consolidated Balance Sheet		0
Net Amounts of Liabilities Presented in the Condensed Consolidated Balance Sheet	71,178	20,552
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet, Financial Instruments	0	7,341
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet, Cash Collateral Pledged	79,437	16,797
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet, Net Amount	$ (8,259)	$ (3,586)

INCOME TAXES (As Restated) (Det

INCOME TAXES (As Restated) (Details) $ in Thousands	3 Months Ended		9 Months Ended		60 Months Ended
	Sep. 30, 2015USD ($)	Sep. 30, 2014USD ($)	Sep. 30, 2015USD ($)	Sep. 30, 2014USD ($)	Dec. 31, 2007USD ($)transaction
Income Tax Disclosure [Abstract]
Income tax provision	$ 201,369	$ 208,303	$ 363,352	$ 1,502,375
Effective tax rate	61.50%	37.00%	40.60%	36.10%
Number of financing transactions related to lawsuit | transaction					2
Transaction amount related to lawsuit seeking refund of taxes paid					$ 1,200,000
Foreign taxes paid					264,000
Disallowed interest expense and transaction costs deductions					74,600
Penalties and interest expense					$ 92,500
Tax reserve	$ 230,100		$ 230,100
Increase in reserve position			104,200
Reasonably possible decrease in reserve for uncertain tax positions	230,100		230,100
Reasonably possible increase in reserve for uncertain tax positions	$ 201,900		$ 201,900

ACCUMULATED OTHER COMPREHENSI92

ACCUMULATED OTHER COMPREHENSIVE INCOME / (LOSS) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Accumulated Other Comprehensive Income (Loss), Cumulative Changes in Net Gain (Loss) from Cash Flow Hedges, Net of Tax [Roll Forward]
Change in accumulated gains (losses) on cash flow hedge derivative financial instruments, pretax activity	$ (45,805)	$ 13,667	$ (67,051)	$ (3,453)
Change in accumulated gains (losses) on cash flow hedge derivative financial instruments, tax effect	16,975	(5,018)	25,226	1,259
Change in accumulated gains (losses) on cash flow hedge derivative financial instruments, net activity	(28,830)	8,649	(41,825)	(2,194)
Reclassification adjustment for net gains/(losses) on cash flow hedge derivative financial instruments, pretax activity	1,774	13,797	9,957	41,264
Reclassification adjustment for net gains/(losses) on cash flow hedge derivative financial instruments, tax effect	(657)	(5,065)	(3,746)	(15,048)
Reclassification adjustment for net gains/(losses) on cash flow hedge derivative financial instruments, net activity	1,117	8,732	6,211	26,216
Net unrealized gains (losses) on cash flow hedge derivative financial instruments, pretax activity	(44,031)	27,464	(57,094)	37,811
Net unrealized gains (losses) on cash flow hedge derivative financial instruments, tax effect	16,318	(10,083)	21,480	(13,789)
Net unrealized gains (losses) on cash flow hedge derivative financial instruments, net activity	(27,713)	17,381	(35,614)	24,022
Accumulated Other Comprehensive Income (Loss), Available-for-sale Securities Adjustment, Net of Tax [Roll Forward]
Total accumulated other comprehensive income/(loss), net unrealized gains/(losses) on investment securities available-for-sale, beginning balance	(74,758)	(70,404)	(52,515)	(199,392)
Change in unrealized gains/(losses) on investment securities available-for-sale, pretax activity	135,217	(28,911)	119,553	2,623,062
Change in unrealized gains/(losses) on investment securities available-for-sale, tax effect	(52,711)	11,294	(47,692)	(1,028,228)
Change in unrealized gains/(losses) on investment securities available-for-sale, net activity	82,506	(17,617)	71,861	1,594,834
Reclassification adjustment for net gains (losses) included in net income on non-OTTI securities, pretax activity	1,993	(131)	(18,363)	(2,440,019)
Reclassification adjustment for net gains (losses) included in net income on non-OTTI securities, tax effect	(777)	51	7,325	956,476
Reclassification adjustment for net gains (losses) included in net income on non-OTTI securities, net activity	1,216	(80)	(11,038)	(1,483,543)
Reclassification adjustment for net gains included in net income/(expense) on OTTI securities, pretax activity			1,092
Reclassification adjustment for net gains included in net income/(expense) on OTTI securities, tax effect			(436)
Reclassification adjustment for net gains included in net income/(expense) on OTTI securities, net activity			656
Reclassification adjustment for net (gains)/losses included in net income, Pretax activity			17,271
Reclassification adjustment for net (gains)/losses included in net income, Tax			6,889
Reclassification adjustment for net (gains)/losses included in net income, Net Activity			10,382
Net unrealized gains/(losses) on investment securities available-for-sale, pretax activity	137,210	(29,042)	102,282	183,043
Net unrealized gains/(losses) on investment securities available-for-sale, tax effect	(53,488)	11,345	(40,803)	(71,752)
Net unrealized gains/(losses) on investment securities available-for-sale, net activity	83,722	(17,697)	61,479	111,291
Total accumulated other comprehensive income/(loss), net unrealized gains/(losses) on investment securities available-for-sale, ending balance	8,964	(88,101)	8,964	(88,101)
Accumulated Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Net of Tax [Roll Forward]
Pension and post-retirement actuarial gain/(loss), pretax activity	1,018	447	3,054	1,341
Pension and post-retirement actuarial gain/(loss), tax effect	(398)	(175)	(1,382)	(234)
Pension and post-retirement actuarial gain/(loss), net activity	620	272	1,672	1,107
Total accumulated other comprehensive income/(loss), beginning balance	(125,502)	(117,904)	(96,410)	(254,368)
Total other comprehensive income/(loss), pretax activity	94,197	(1,131)	48,242	222,195
Total other comprehensive income/(loss), tax effect	(37,568)	1,087	(20,705)	(85,775)
TOTAL OTHER COMPREHENSIVE INCOME/(LOSS), NET OF TAX	56,629	(44)	27,537	136,420
Total accumulated other comprehensive income/(loss), ending balance	(68,873)	(117,948)	(68,873)	(117,948)
Net unrealized (losses)/gains on cash flow hedge derivative financial instruments
Accumulated Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Net of Tax [Roll Forward]
Total accumulated other comprehensive income/(loss), beginning balance	(22,161)	(32,782)	(14,260)	(39,423)
Total accumulated other comprehensive income/(loss), ending balance	(49,874)	(15,401)	(49,874)	(15,401)
Pension and post-retirement actuarial gain/(loss)
Accumulated Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Net of Tax [Roll Forward]
Total accumulated other comprehensive income/(loss), beginning balance	(28,583)	(14,718)	(29,635)	(15,553)
Total accumulated other comprehensive income/(loss), ending balance	$ (27,963)	$ (14,446)	$ (27,963)	$ (14,446)

COMMITMENTS, CONTINGENCIES, A93

COMMITMENTS, CONTINGENCIES, AND GUARANTEES (As Restated) (Other Commitments) (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Other Commitments [Line Items]
Total commitments	$ 32,594,192	$ 30,839,426
Commitments to extend credit
Other Commitments [Line Items]
Other commitments	30,570,879	28,792,062
Unsecured revolving lines of credit
Other Commitments [Line Items]
Other commitments	0	5
Letters of credit
Other Commitments [Line Items]
Other commitments	1,890,547	1,789,666
Letters of credit	1,890,547	1,789,666
Recourse and credit enhancement exposure on sold loans
Other Commitments [Line Items]
Other commitments	71,845	174,902
Commitments to sell loans
Other Commitments [Line Items]
Other commitments	$ 60,921	$ 82,791

COMMITMENTS, CONTINGENCIES, A94

COMMITMENTS, CONTINGENCIES, AND GUARANTEES (As Restated) (Commitments to Extend Credit) (Details) - Commitments to extend credit - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Other Commitments [Line Items]
One year or less	$ 5,563,216	$ 5,968,468
Over 1 year to 3 years	5,626,208	5,322,291
Over 3 years to 5 years	12,254,421	10,810,213
Over 5 years	7,127,034	6,691,090
Total	$ 30,570,879	$ 28,792,062

COMMITMENTS, CONTINGENCIES, A95

COMMITMENTS, CONTINGENCIES, AND GUARANTEES (As Restated) (Letters of Credit) (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2015	Jun. 30, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Dec. 31, 2013
Other Commitments [Line Items]
Reserve for unfunded lending commitments	$ 137,641	$ 137,641	$ 132,641	$ 149,641	$ 170,274	$ 220,000
Lines of credit outstanding	$ 102,900		58,800
Letters of credit
Other Commitments [Line Items]
Commitments, weighted average term	1 year 2 months 24 days
Reserve for unfunded lending commitments	$ 34,700		73,900
One year or less	1,312,652		1,250,124
Over 1 year to 3 years	246,126		285,108
Over 3 years to 5 years	310,476		248,209
Over 5 years	21,293		6,225
Total	$ 1,890,547		$ 1,789,666

COMMITMENTS, CONTINGENCIES, A96

COMMITMENTS, CONTINGENCIES, AND GUARANTEES (As Restated) (Loans Sold with Recourse and Commitments to Sell Loans) (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Other Commitments [Line Items]
Collateral posted	$ 120.6	$ 127.6
Recourse and credit enhancement exposure on sold loans
Other Commitments [Line Items]
Retained credit risk, multifamily servicing	8.1	40.7
Collateral posted	0.9	0.9
Recourse and credit enhancement exposure on sold loans | Residential mortgages
Other Commitments [Line Items]
Loans sold with recourse, unpaid principal balance	54.5	55.8
Loans sold with recourse, maximum exposure	20.1	22.1
Recourse and credit enhancement exposure on sold loans | FNMA | Multi-family loans
Other Commitments [Line Items]
Loans sold with recourse, unpaid principal balance	$ 589.7	2,600
Loans sold with recourse, portion of first credit loss position retained, percent	100.00%
Value of underlying collateral	$ 34.4	$ 152.8
Commitments to sell loans
Other Commitments [Line Items]
Forward contracts maturity period (less than one year)	1 year

COMMITMENTS, CONTINGENCIES, A97

COMMITMENTS, CONTINGENCIES, AND GUARANTEES (As Restated) (Representation and Warranty Liability) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Representation and Warranty Reserve [Roll Forward]
Beginning Balance	$ 23,008	$ 40,862	$ 24,266	$ 54,836
Changes in Estimate	655	10,894	935	3,315
Claims	(429)	(794)	(1,967)	(7,189)
Ending Balance	$ 23,234	$ 50,962	$ 23,234	$ 50,962

COMMITMENTS, CONTINGENCIES, A98

COMMITMENTS, CONTINGENCIES, AND GUARANTEES (As Restated) (SC Commitments) (Details) - USD ($)	Feb. 25, 2015	Sep. 30, 2015	Aug. 01, 2015	Jul. 31, 2015	Jun. 29, 2015	Mar. 31, 2015	Dec. 31, 2014
Long-term Purchase Commitment [Line Items]
Purchase commitment, repurchase rate (up to) (as a percent)		9.99%
Purchase commitment, exercise of repurchase rights, retainer rate (up to) (as a percent)		20.00%
Loan commitment, termination notice period		120 days
Loan purchase commitment, contract termination, effective period		90 days
Guarantees, fair value		$ 3,900,000
Minimum sales commitment, charged off loan receivables					$ 275,000,000	$ 200,000,000
Minimum sales commitment, loans receivable, written off, remaining		203,400,000
Mr. Dundon
Long-term Purchase Commitment [Line Items]
Contingent liability		$ 115,100,000
Civil fine | Violation of service members civil relief act
Long-term Purchase Commitment [Line Items]
Civil fine, amount	$ 55,000
Lost equity for each repossession | Violation of service members civil relief act
Long-term Purchase Commitment [Line Items]
Civil fine, amount	10,000
Sought to collect repossession-related fees | Violation of service members civil relief act
Long-term Purchase Commitment [Line Items]
Civil fine, amount	5,000
Minimum | Civil fine to affected service members | Violation of service members civil relief act
Long-term Purchase Commitment [Line Items]
Civil fine, amount	$ 9,400,000
Maximum | Citizens Bank of Pennsylvania
Long-term Purchase Commitment [Line Items]
Loss-sharing payment percentage		0.50%
Maximum | SC
Long-term Purchase Commitment [Line Items]
Total commitments		$ 350,000,000
Loan purchase commitments | SC
Long-term Purchase Commitment [Line Items]
Loan purchase commitment, cancellation period		90 days
Loan purchase commitments | Minimum | Citizens Bank of Pennsylvania
Long-term Purchase Commitment [Line Items]
Loan purchase commitment amount (lesser of)			$ 50,000,000	$ 250,000,000
Loan purchase commitments | Minimum | SC
Long-term Purchase Commitment [Line Items]
Loan purchase commitment amount (lesser of)		$ 30,000,000
Loan purchase commitment, as a percentage of lending entity's near-prime originations		50.00%
Loan purchase commitments | Maximum | Citizens Bank of Pennsylvania
Long-term Purchase Commitment [Line Items]
Loan purchase commitment amount (lesser of)			$ 200,000,000	$ 600,000,000
Forward commitments to sell loans | Obligation to repurchase receivables sold | SC
Long-term Purchase Commitment [Line Items]
Total commitments		$ 15,700,000					$ 7,700,000
Forward commitments to sell loans | Maximum | SC
Long-term Purchase Commitment [Line Items]
Total commitments		$ 300,000,000

COMMITMENTS, CONTINGENCIES, A99

COMMITMENTS, CONTINGENCIES, AND GUARANTEES (As Restated) (Other Regulatory and Governmental Matters) (Details) $ in Millions	Apr. 17, 2015USD ($)	Sep. 30, 2015USD ($)	Dec. 31, 2013USD ($)	Jun. 16, 2015actionable_item	Feb. 28, 2013mortgage_servicer	Jan. 24, 2013mortgage_servicer	Jan. 07, 2013mortgage_servicer	Apr. 13, 2011mortgage_servicer
Foreclosure matters
Loss Contingencies [Line Items]
Consent order, number of mortgage servicers | mortgage_servicer								14
Number of mortgage servicing companies | mortgage_servicer					10	12	9
Remediation fund amount		$ 6.2
Remediation fund engaging period		2 years
Principal engaging in mortgage modifications		$ 9.9
Mortgage loan amount submitted for credit from OCC			$ 74.1
Litigation settlement incurred by the Bank as percentage of total settlement amount		0.17%
Litigation settlement amount accumulated by different banks		$ 9,300
Litigation settlement gross amount		16.1
Number of actionable items | actionable_item				9
Identity theft protection product matter
Loss Contingencies [Line Items]
Identity theft protection payments returned to customers	$ 6	(37.6)
Pending gain (loss) related to litigation settlement		$ (4.7)

FAIR VALUE (As Restated) (Gener

FAIR VALUE (As Restated) (General) (Details) - Recurring - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets	$ 22,274,065	$ 18,333,808
Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets	10,528	10,343
Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets	20,117,622	16,061,794
Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets	$ 2,145,915	$ 2,261,671
Percentage of level 3 assets to total assets held at fair value	9.60%
Percentage of level 3 assets to total assets	1.60%

FAIR VALUE (As Restated) (Fair

FAIR VALUE (As Restated) (Fair Value Measurements, Recurring) (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Financial assets:
Available-for-sale investment securities	$ 21,051,184	$ 15,908,078
Trading securities	0	833,936
Retail installment contracts held for investment	374,200	845,900
Mortgage servicing rights	143,535	145,047
Derivatives	415,409	366,061
Financial liabilities:
Derivatives	425,537	402,775
US Treasury securities
Financial assets:
Available-for-sale investment securities	3,209,863	1,695,767
Corporate debt
Financial assets:
Available-for-sale investment securities	1,563,099	2,182,401
Asset-backed securities
Financial assets:
Available-for-sale investment securities	1,944,651	2,720,403
Equity securities
Financial assets:
Available-for-sale investment securities	10,528	10,343
State and municipal securities
Financial assets:
Available-for-sale investment securities	761,322	1,823,462
Quoted Prices in Active Markets for Identical Assets (Level 1)
Financial assets:
Available-for-sale investment securities	10,528	10,343
Trading securities		0
Loans held-for-sale	0	0
Mortgage servicing rights	0	0
Derivatives	0	0
Financial liabilities:
Derivatives	0	0
Significant Other Observable Inputs (Level 2)
Financial assets:
Available-for-sale investment securities	19,417,929	14,630,092
Trading securities		833,936
Loans held-for-sale	3,041,325	260,251
Mortgage servicing rights	0	0
Derivatives	418,929	384,100
Financial liabilities:
Derivatives	474,731	374,636
Significant Unobservable Inputs (Level 3)
Financial assets:
Available-for-sale investment securities	1,622,727	1,267,643
Trading securities		0
Loans held-for-sale	0	0
Mortgage servicing rights	143,535	145,047
Derivatives	5,495	3,070
Financial liabilities:
Derivatives	53,740	49,248
Recurring
Financial assets:
Available-for-sale investment securities	21,051,184	15,908,078
Trading securities		833,936
Retail installment contracts held for investment	374,158	845,911
Loans held-for-sale	280,764	213,666
Mortgage servicing rights	143,535	145,047
Total financial assets	22,274,065	18,333,808
Financial liabilities:
Total financial liabilities	528,471	423,884
Recurring | Mortgage banking interest rate lock commitments
Financial assets:
Derivatives	5,480	3,063
Recurring | Mortgage banking forward sell commitments
Financial liabilities:
Derivatives	4,200	2,424
Recurring | Customer related
Financial assets:
Derivatives	349,053	289,240
Financial liabilities:
Derivatives	313,048	252,955
Recurring | Total return swap
Financial liabilities:
Derivatives	282	2,018
Recurring | Foreign exchange
Financial assets:
Derivatives	29,413	20,033
Financial liabilities:
Derivatives	28,743	17,390
Recurring | Mortgage servicing
Financial assets:
Derivatives	3,684	7,432
Financial liabilities:
Derivatives	2,399	7,448
Recurring | Interest rate swaps
Financial assets:
Derivatives		535
Financial liabilities:
Derivatives	12,743	12,743
Recurring | Interest rate cap agreements
Financial assets:
Derivatives	24,451	49,762
Recurring | Option for interest rate cap
Financial liabilities:
Derivatives	24,462	49,806
Recurring | Total return settlement
Financial liabilities:
Derivatives	53,322	48,893
Recurring | Other
Financial assets:
Derivatives	8,635	6,543
Financial liabilities:
Derivatives	11,649	7,896
Recurring | Fair value
Financial assets:
Derivatives	3,708	2,943
Financial liabilities:
Derivatives	6,445	1,759
Recurring | Cash flow
Financial assets:
Derivatives		7,619
Financial liabilities:
Derivatives	71,178	20,552
Recurring | US Treasury securities
Financial assets:
Available-for-sale investment securities	3,209,863	1,695,767
Recurring | Corporate debt
Financial assets:
Available-for-sale investment securities	1,563,099	2,182,401
Recurring | Asset-backed securities
Financial assets:
Available-for-sale investment securities	1,944,651	2,720,403
Recurring | Equity securities
Financial assets:
Available-for-sale investment securities	10,528	10,343
Recurring | State and municipal securities
Financial assets:
Available-for-sale investment securities	761,322	1,823,462
Recurring | Mortgage backed securities
Financial assets:
Available-for-sale investment securities	13,561,721	7,475,702
Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1)
Financial assets:
Available-for-sale investment securities	10,528	10,343
Trading securities		0
Retail installment contracts held for investment	0	0
Loans held-for-sale	0	0
Mortgage servicing rights	0	0
Total financial assets	10,528	10,343
Financial liabilities:
Total financial liabilities	0	0
Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | Mortgage banking interest rate lock commitments
Financial assets:
Derivatives	0	0
Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | Mortgage banking forward sell commitments
Financial liabilities:
Derivatives	0	0
Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | Customer related
Financial assets:
Derivatives	0	0
Financial liabilities:
Derivatives	0	0
Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | Total return swap
Financial liabilities:
Derivatives	0	0
Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | Foreign exchange
Financial assets:
Derivatives	0	0
Financial liabilities:
Derivatives	0	0
Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | Mortgage servicing
Financial assets:
Derivatives	0	0
Financial liabilities:
Derivatives	0	0
Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | Interest rate swaps
Financial assets:
Derivatives		0
Financial liabilities:
Derivatives	0	0
Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | Interest rate cap agreements
Financial assets:
Derivatives	0	0
Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | Option for interest rate cap
Financial liabilities:
Derivatives	0	0
Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | Total return settlement
Financial liabilities:
Derivatives	0	0
Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | Other
Financial assets:
Derivatives	0	0
Financial liabilities:
Derivatives	0	0
Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | Fair value
Financial assets:
Derivatives	0	0
Financial liabilities:
Derivatives	0	0
Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | Cash flow
Financial assets:
Derivatives		0
Financial liabilities:
Derivatives	0	0
Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | US Treasury securities
Financial assets:
Available-for-sale investment securities	0	0
Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | Corporate debt
Financial assets:
Available-for-sale investment securities	0	0
Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | Asset-backed securities
Financial assets:
Available-for-sale investment securities	0	0
Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | Equity securities
Financial assets:
Available-for-sale investment securities	10,528	10,343
Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | State and municipal securities
Financial assets:
Available-for-sale investment securities	0	0
Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | Mortgage backed securities
Financial assets:
Available-for-sale investment securities	0	0
Recurring | Significant Other Observable Inputs (Level 2)
Financial assets:
Available-for-sale investment securities	19,417,929	14,630,092
Trading securities		833,936
Retail installment contracts held for investment	0	0
Loans held-for-sale	280,764	213,666
Mortgage servicing rights	0	0
Total financial assets	20,117,622	16,061,794
Financial liabilities:
Total financial liabilities	474,731	374,636
Recurring | Significant Other Observable Inputs (Level 2) | Mortgage banking interest rate lock commitments
Financial assets:
Derivatives	0	0
Recurring | Significant Other Observable Inputs (Level 2) | Mortgage banking forward sell commitments
Financial liabilities:
Derivatives	4,200	2,424
Recurring | Significant Other Observable Inputs (Level 2) | Customer related
Financial assets:
Derivatives	349,053	289,240
Financial liabilities:
Derivatives	313,048	252,955
Recurring | Significant Other Observable Inputs (Level 2) | Total return swap
Financial liabilities:
Derivatives	0	1,736
Recurring | Significant Other Observable Inputs (Level 2) | Foreign exchange
Financial assets:
Derivatives	29,413	20,033
Financial liabilities:
Derivatives	28,743	17,390
Recurring | Significant Other Observable Inputs (Level 2) | Mortgage servicing
Financial assets:
Derivatives	3,684	7,432
Financial liabilities:
Derivatives	2,399	7,448
Recurring | Significant Other Observable Inputs (Level 2) | Interest rate swaps
Financial assets:
Derivatives		535
Financial liabilities:
Derivatives	12,743	12,743
Recurring | Significant Other Observable Inputs (Level 2) | Interest rate cap agreements
Financial assets:
Derivatives	24,451	49,762
Recurring | Significant Other Observable Inputs (Level 2) | Option for interest rate cap
Financial liabilities:
Derivatives	24,462	49,806
Recurring | Significant Other Observable Inputs (Level 2) | Total return settlement
Financial liabilities:
Derivatives	0	0
Recurring | Significant Other Observable Inputs (Level 2) | Other
Financial assets:
Derivatives	8,620	6,536
Financial liabilities:
Derivatives	11,513	7,823
Recurring | Significant Other Observable Inputs (Level 2) | Fair value
Financial assets:
Derivatives	3,708	2,943
Financial liabilities:
Derivatives	6,445	1,759
Recurring | Significant Other Observable Inputs (Level 2) | Cash flow
Financial assets:
Derivatives		7,619
Financial liabilities:
Derivatives	71,178	20,552
Recurring | Significant Other Observable Inputs (Level 2) | US Treasury securities
Financial assets:
Available-for-sale investment securities	3,209,863	1,695,767
Recurring | Significant Other Observable Inputs (Level 2) | Corporate debt
Financial assets:
Available-for-sale investment securities	1,563,099	2,182,401
Recurring | Significant Other Observable Inputs (Level 2) | Asset-backed securities
Financial assets:
Available-for-sale investment securities	321,924	1,452,760
Recurring | Significant Other Observable Inputs (Level 2) | Equity securities
Financial assets:
Available-for-sale investment securities	0	0
Recurring | Significant Other Observable Inputs (Level 2) | State and municipal securities
Financial assets:
Available-for-sale investment securities	761,322	1,823,462
Recurring | Significant Other Observable Inputs (Level 2) | Mortgage backed securities
Financial assets:
Available-for-sale investment securities	13,561,721	7,475,702
Recurring | Significant Unobservable Inputs (Level 3)
Financial assets:
Available-for-sale investment securities	1,622,727	1,267,643
Trading securities		0
Retail installment contracts held for investment	374,158	845,911
Loans held-for-sale	0	0
Mortgage servicing rights	143,535	145,047
Total financial assets	2,145,915	2,261,671
Financial liabilities:
Total financial liabilities	53,740	49,248
Recurring | Significant Unobservable Inputs (Level 3) | Mortgage banking interest rate lock commitments
Financial assets:
Derivatives	5,480	3,063
Recurring | Significant Unobservable Inputs (Level 3) | Mortgage banking forward sell commitments
Financial liabilities:
Derivatives	0	0
Recurring | Significant Unobservable Inputs (Level 3) | Customer related
Financial assets:
Derivatives	0	0
Financial liabilities:
Derivatives	0	0
Recurring | Significant Unobservable Inputs (Level 3) | Total return swap
Financial liabilities:
Derivatives	282	282
Recurring | Significant Unobservable Inputs (Level 3) | Foreign exchange
Financial assets:
Derivatives	0	0
Financial liabilities:
Derivatives	0	0
Recurring | Significant Unobservable Inputs (Level 3) | Mortgage servicing
Financial assets:
Derivatives	0	0
Financial liabilities:
Derivatives	0	0
Recurring | Significant Unobservable Inputs (Level 3) | Interest rate swaps
Financial assets:
Derivatives		0
Financial liabilities:
Derivatives	0	0
Recurring | Significant Unobservable Inputs (Level 3) | Interest rate cap agreements
Financial assets:
Derivatives	0	0
Recurring | Significant Unobservable Inputs (Level 3) | Option for interest rate cap
Financial liabilities:
Derivatives	0	0
Recurring | Significant Unobservable Inputs (Level 3) | Total return settlement
Financial liabilities:
Derivatives	53,322	48,893
Recurring | Significant Unobservable Inputs (Level 3) | Other
Financial assets:
Derivatives	15	7
Financial liabilities:
Derivatives	136	73
Recurring | Significant Unobservable Inputs (Level 3) | Fair value
Financial assets:
Derivatives	0	0
Financial liabilities:
Derivatives	0	0
Recurring | Significant Unobservable Inputs (Level 3) | Cash flow
Financial assets:
Derivatives		0
Financial liabilities:
Derivatives	0	0
Recurring | Significant Unobservable Inputs (Level 3) | US Treasury securities
Financial assets:
Available-for-sale investment securities	0	0
Recurring | Significant Unobservable Inputs (Level 3) | Corporate debt
Financial assets:
Available-for-sale investment securities	0	0
Recurring | Significant Unobservable Inputs (Level 3) | Asset-backed securities
Financial assets:
Available-for-sale investment securities	1,622,727	1,267,643
Recurring | Significant Unobservable Inputs (Level 3) | Equity securities
Financial assets:
Available-for-sale investment securities	0	0
Recurring | Significant Unobservable Inputs (Level 3) | State and municipal securities
Financial assets:
Available-for-sale investment securities	0	0
Recurring | Significant Unobservable Inputs (Level 3) | Mortgage backed securities
Financial assets:
Available-for-sale investment securities	$ 0	$ 0

FAIR VALUE (As Restated) (Fa102

FAIR VALUE (As Restated) (Fair Value Measurements, Non-recurring) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans held for investment	$ 374,200		$ 374,200		$ 845,900
Total carrying value of the loans	4,062,699		4,062,699		2,519,217
Nonrecurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreclosed assets	21,908		21,908		45,599
Vehicle inventory	182,069		182,069		136,136
Fair value adjustment	(3,362)	$ (12,993)	(2,946)	$ (18,171)
Indefinite lived intangibles					21,500
Nonrecurring | Impaired loans held for investment
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans held for investment	89,698		89,698		168,917
Total carrying value of the loans	54,300		54,300		100,200
Nonrecurring | Impaired loans held for investment | Provision for credit losses
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value adjustment	(2,888)	(12,826)	(1,445)	(17,652)
Nonrecurring | Foreclosed assets | Other administrative expense
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value adjustment	(474)	$ (167)	(1,501)	$ (519)
Nonrecurring | Quoted Prices in Active Markets for Identical Assets (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreclosed assets	0		0		0
Vehicle inventory	0		0		0
Indefinite lived intangibles					0
Nonrecurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | Impaired loans held for investment
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans held for investment	0		0		0
Nonrecurring | Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreclosed assets	21,908		21,908		45,599
Vehicle inventory	182,069		182,069		136,136
Indefinite lived intangibles					0
Nonrecurring | Significant Other Observable Inputs (Level 2) | Impaired loans held for investment
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans held for investment	89,338		89,338		101,218
Nonrecurring | Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreclosed assets	0		0		0
Vehicle inventory	0		0		0
Indefinite lived intangibles					21,500
Nonrecurring | Significant Unobservable Inputs (Level 3) | Impaired loans held for investment
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans held for investment	$ 360		$ 360		$ 67,699

FAIR VALUE (As Restated) (Recon

FAIR VALUE (As Restated) (Reconciliation of Assets and Liabilities Using Level 3 Inputs) (Details) - Level 3 - Recurring - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Fair Value, Assets, Unobservable Input Reconciliation [Roll Forward]
Balance at beginning of period	$ 2,133,689	$ 2,597,528	$ 2,212,423	$ 144,506
Gains (Losses) in other comprehensive income	(5,307)	(849)	(8,961)	1,021
Gains/(losses) in earnings	33,164	110,043	212,456	458,294
Additions/Issuances	317,335	85,621	927,259	2,062,333
Settlements	(386,706)	(504,070)	(1,251,002)	(1,549,341)
Transfers into level 3				1,171,460
Balance at end of period	2,092,175	2,288,273	2,092,175	2,288,273
Changes in unrealized gains (losses) included in earnings related to balances still held at end of period	29,569	112,070	210,039	456,776
Investments Available-for-Sale
Fair Value, Assets, Unobservable Input Reconciliation [Roll Forward]
Balance at beginning of period	1,539,483	1,243,872	1,267,643	52,940
Gains (Losses) in other comprehensive income	(5,307)	(849)	(8,961)	1,021
Gains/(losses) in earnings	0	0	0	0
Additions/Issuances	311,540	69,543	910,135	171,869
Settlements	(222,989)	(138,107)	(546,090)	(222,831)
Transfers into level 3				1,171,460
Balance at end of period	1,622,727	1,174,459	1,622,727	1,174,459
Changes in unrealized gains (losses) included in earnings related to balances still held at end of period	0	0	0	0
Retail Installment Contracts Held for Investment
Fair Value, Assets, Unobservable Input Reconciliation [Roll Forward]
Balance at beginning of period	494,651	1,273,072	845,911	0
Gains (Losses) in other comprehensive income	0	0	0	0
Gains/(losses) in earnings	39,296	116,177	219,837	475,607
Additions/Issuances	0	0	0	1,870,383
Settlements	(159,789)	(362,737)	(691,590)	(1,319,478)
Transfers into level 3				0
Balance at end of period	374,158	1,026,512	374,158	1,026,512
Changes in unrealized gains (losses) included in earnings related to balances still held at end of period	39,296	116,177	219,837	475,607
MSRs
Fair Value, Assets, Unobservable Input Reconciliation [Roll Forward]
Balance at beginning of period	157,147	124,118	145,047	141,787
Gains (Losses) in other comprehensive income	0	0	0	0
Gains/(losses) in earnings	(13,472)	(2,726)	749	(14,078)
Additions/Issuances	5,795	16,078	17,124	20,081
Settlements	(5,935)	(5,679)	(19,385)	(15,999)
Transfers into level 3				0
Balance at end of period	143,535	131,791	143,535	131,791
Changes in unrealized gains (losses) included in earnings related to balances still held at end of period	(13,472)	(2,726)	749	(14,078)
Derivatives
Fair Value, Assets, Unobservable Input Reconciliation [Roll Forward]
Balance at beginning of period	(57,592)	(43,534)	(46,178)	(50,221)
Gains (Losses) in other comprehensive income	0	0	0	0
Gains/(losses) in earnings	7,340	(3,408)	(8,130)	(3,235)
Additions/Issuances	0	0	0	0
Settlements	2,007	2,453	6,063	8,967
Transfers into level 3				0
Balance at end of period	(48,245)	(44,489)	(48,245)	(44,489)
Changes in unrealized gains (losses) included in earnings related to balances still held at end of period	$ 3,745	$ (1,381)	$ (10,547)	$ (4,753)

FAIR VALUE (As Restated) (Sensi

FAIR VALUE (As Restated) (Sensitivity Analysis of Fair Value, Mortgage Servicing Rights) (Details) - MSRs $ in Millions	Sep. 30, 2015USD ($)
Sensitivity Analysis of Fair Value of Interests Continued to be Held by Transferor, Servicing Assets or Liabilities, Impact of Adverse Change in Assumption [Line Items]
Sensitivity analysis of fair value, impact of 10 percent adverse change in prepayment speed	$ (5.3)
Sensitivity analysis of fair value, impact of 20 percent adverse change in prepayment speed	(10.1)
Sensitivity analysis of fair value, impact of 10 percent adverse change in discount rate	(5)
Sensitivity analysis of fair value, impact of 20 percent adverse change in discount rate	$ (9.5)

FAIR VALUE (As Restated) (Quant

FAIR VALUE (As Restated) (Quantitative Information) (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Financial Assets:
Available-for-sale at fair value	$ 21,051,184	$ 15,908,078
Retail installment contracts held for investment	374,200	845,900
Mortgage servicing rights	143,535	145,047
Derivative assets at fair value	415,409	366,061
Unobservable Inputs
Derivatives	425,537	402,775
Level 3
Financial Assets:
Available-for-sale at fair value	1,622,727	1,267,643
Mortgage servicing rights	143,535	145,047
Derivative assets at fair value	5,495	3,070
Unobservable Inputs
Derivatives	53,740	49,248
Recurring
Financial Assets:
Available-for-sale at fair value	21,051,184	15,908,078
Retail installment contracts held for investment	374,158	845,911
Mortgage servicing rights	143,535	145,047
Recurring | Mortgage banking interest rate lock commitments
Financial Assets:
Derivative assets at fair value	5,480	3,063
Recurring | Total return settlement
Unobservable Inputs
Derivatives	53,322	48,893
Recurring | Level 3
Financial Assets:
Available-for-sale at fair value	1,622,727	1,267,643
Retail installment contracts held for investment	374,158	845,911
Mortgage servicing rights	143,535	145,047
Recurring | Level 3 | Mortgage banking interest rate lock commitments
Financial Assets:
Derivative assets at fair value	5,480	3,063
Recurring | Level 3 | Mortgage banking interest rate lock commitments | Discounted Cash Flow
Financial Assets:
Derivative assets at fair value	$ 5,480
Unobservable Inputs
Pull through percentage	77.46%
Recurring | Level 3 | Mortgage banking interest rate lock commitments | Discounted Cash Flow | Minimum
Unobservable Inputs
MSR value	0.71%
Recurring | Level 3 | Mortgage banking interest rate lock commitments | Discounted Cash Flow | Maximum
Unobservable Inputs
MSR value	1.07%
Recurring | Level 3 | Mortgage banking interest rate lock commitments | Discounted Cash Flow | Weighted Average
Unobservable Inputs
MSR value	1.02%
Recurring | Level 3 | Total return settlement
Unobservable Inputs
Derivatives	$ 53,322	$ 48,893
Recurring | Level 3 | Total return settlement | Discounted Cash Flow
Unobservable Inputs
Discount Rate	8.72%
Recurring | Level 3 | Financing bonds | Discounted Cash Flow
Financial Assets:
Available-for-sale at fair value	$ 1,571,741
Recurring | Level 3 | Financing bonds | Discounted Cash Flow | Minimum
Unobservable Inputs
Discount Rate	0.79%
Recurring | Level 3 | Financing bonds | Discounted Cash Flow | Maximum
Unobservable Inputs
Discount Rate	2.01%
Recurring | Level 3 | Financing bonds | Discounted Cash Flow | Weighted Average
Unobservable Inputs
Discount Rate	1.10%
Recurring | Level 3 | Sale-leaseback securities | Consensus Pricing
Financial Assets:
Available-for-sale at fair value	$ 50,986
Unobservable Inputs
Offered quotes	130.15%
Recurring | Level 3 | Retail installment contracts held for investment | Discounted Cash Flow
Financial Assets:
Retail installment contracts held for investment	$ 374,158
Unobservable Inputs
ABS	0.40%
Prepayment rate (CPR)	11.00%
Recurring | Level 3 | Retail installment contracts held for investment | Discounted Cash Flow | Minimum
Unobservable Inputs
Discount Rate	5.95%
Recovery Rate	25.00%
Recurring | Level 3 | Retail installment contracts held for investment | Discounted Cash Flow | Maximum
Unobservable Inputs
Discount Rate	12.00%
Recovery Rate	43.00%
Recurring | Level 3 | Retail installment contracts held for investment | Discounted Cash Flow | Weighted Average
Unobservable Inputs
Discount Rate	10.63%
Recovery Rate	31.67%
Recurring | Level 3 | Mortgage servicing rights | Discounted Cash Flow
Financial Assets:
Mortgage servicing rights	$ 143,535
Unobservable Inputs
Discount Rate	9.90%
Recurring | Level 3 | Mortgage servicing rights | Discounted Cash Flow | Minimum
Unobservable Inputs
Prepayment rate (CPR)	0.01%
Recurring | Level 3 | Mortgage servicing rights | Discounted Cash Flow | Maximum
Unobservable Inputs
Prepayment rate (CPR)	36.43%
Recurring | Level 3 | Mortgage servicing rights | Discounted Cash Flow | Weighted Average
Unobservable Inputs
Prepayment rate (CPR)	10.38%

FAIR VALUE (As Restated) (Fa106

FAIR VALUE (As Restated) (Fair Value of Financial Instruments) (Details) - USD ($) $ in Thousands		Sep. 30, 2015	Dec. 31, 2014
Financial assets:
Available-for-sale investment securities		$ 21,051,184	$ 15,908,078
Trading securities at fair value		0	833,936
Loans held for investment, net		75,816,054	74,293,865
Mortgage servicing rights		143,535	145,047
Derivatives		415,409	366,061
Financial liabilities:
Derivatives		425,537	402,775
Restricted cash	[1]	2,431,103	2,024,838
Level 1
Financial assets:
Cash and amounts due from depository institutions		4,619,782	2,201,783
Available-for-sale investment securities		10,528	10,343
Trading securities at fair value			0
Loans held for investment, net		0	0
Loans held-for-sale		0	0
Restricted cash		2,431,103	2,024,838
Mortgage servicing rights		0	0
Derivatives		0	0
Financial liabilities:
Deposits		47,377,317	45,162,698
Borrowings and other debt obligations		0	0
Derivatives		0	0
Level 2
Financial assets:
Cash and amounts due from depository institutions		0	0
Available-for-sale investment securities		19,417,929	14,630,092
Trading securities at fair value			833,936
Loans held for investment, net		89,338	101,218
Loans held-for-sale		3,041,325	260,251
Restricted cash		0	0
Mortgage servicing rights		0	0
Derivatives		418,929	384,100
Financial liabilities:
Deposits		8,187,776	7,344,649
Borrowings and other debt obligations		39,499,046	30,355,610
Derivatives		474,731	374,636
Level 3
Financial assets:
Cash and amounts due from depository institutions		0	0
Available-for-sale investment securities		1,622,727	1,267,643
Trading securities at fair value			0
Loans held for investment, net		75,593,727	74,164,351
Loans held-for-sale		0	0
Restricted cash		0	0
Mortgage servicing rights		143,535	145,047
Derivatives		5,495	3,070
Financial liabilities:
Deposits		0	0
Borrowings and other debt obligations		9,879,184	9,792,327
Derivatives		53,740	49,248
Carrying Value
Financial assets:
Cash and amounts due from depository institutions		4,619,782	2,201,783
Available-for-sale investment securities		21,051,184	15,908,078
Trading securities at fair value			833,936
Loans held for investment, net		75,816,054	74,293,865
Loans held-for-sale		2,990,708	260,252
Restricted cash		2,431,103	2,024,838
Mortgage servicing rights		143,535	145,047
Derivatives		424,424	387,170
Financial liabilities:
Deposits		55,543,255	52,474,007
Borrowings and other debt obligations		48,371,320	39,679,382
Derivatives		528,471	423,884
Fair Value
Financial assets:
Cash and amounts due from depository institutions		4,619,782	2,201,783
Available-for-sale investment securities		21,051,184	15,908,078
Trading securities at fair value			833,936
Loans held for investment, net		75,683,065	74,265,569
Loans held-for-sale		3,041,325	260,251
Restricted cash		2,431,103	2,024,838
Mortgage servicing rights		143,535	145,047
Derivatives		424,424	387,170
Financial liabilities:
Deposits		55,565,093	52,507,347
Borrowings and other debt obligations		49,378,230	40,147,937
Derivatives		$ 528,471	$ 423,884
[1]	The Company has interests in certain securitization trusts ("Trusts") that are considered variable interest entities ("VIEs") for accounting purposes. The Company consolidates VIEs where it is deemed the primary beneficiary. See Note 7 to these Condensed Consolidated Financial Statements for additional information.

FAIR VALUE (As Restated) (Fa107

FAIR VALUE (As Restated) (Fair Value Option for Financial Assets and Liabilities) (Details) - USD ($) $ in Thousands	Jan. 28, 2014	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014	Dec. 31, 2013
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Mortgage servicing rights		$ 143,535		$ 143,535		$ 145,047
Residential MSRs
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Mortgage servicing rights		143,535	$ 131,791	143,535	$ 131,791	$ 145,047	$ 141,787
Change in fair value due to valuation assumptions		(13,500)	$ (2,700)	700	$ (14,100)
Residential MSRs | MSRs
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Mortgage servicing rights		143,500		$ 143,500
Loans held-for-sale
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Threshold period for discontinuing and reversing accrual of interest (more than)				90 days
Fair Value
Loans held-for-sale		280,764		$ 280,764
Nonaccrual loans		0		0
Aggregate Unpaid Principal Balance
Loans held-for-sale		273,846		273,846
Nonaccrual loans		0		0
Difference
Loans held-for-sale		6,918		6,918
Nonaccrual loans		0		0
Retail installment contracts held for investment
Fair Value
Retail installment contracts held for investment		374,158		374,158
Nonaccrual loans		46,310		46,310
Aggregate Unpaid Principal Balance
Retail installment contracts held for investment		496,200		496,200
Nonaccrual loans		72,279		72,279
Difference
Retail installment contracts held for investment		(122,042)		(122,042)
Nonaccrual loans		$ (25,969)		$ (25,969)
SCUSA | Retail installment contracts held for investment
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Threshold period for discontinuing and reversing accrual of interest (more than)	60 days			60 days
Fair Value
Retail installment contracts held for investment	$ 1,900,000
Aggregate Unpaid Principal Balance
Retail installment contracts held for investment	$ 2,600,000

BUSINESS SEGMENT INFORMATION108

BUSINESS SEGMENT INFORMATION (As Restated) (Details) - USD ($)	May 01, 2013	Sep. 30, 2015	Sep. 30, 2014	Jun. 30, 2015	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Segment Reporting Information [Line Items]
Net interest income		$ 1,633,889,000	$ 1,616,003,000		$ 4,983,725,000	$ 4,348,178,000
Total non-interest income		718,995,000	603,746,000		2,009,581,000	1,585,847,000
Gain on change in control		0	0		0	2,417,563,000
Provision for credit losses		937,165,000	746,663,000		2,956,055,000	1,633,889,000
Total expenses		1,088,143,000	909,588,000		3,142,655,000	2,560,374,000
(Loss)/Income before income taxes		327,576,000	563,498,000		894,596,000	4,157,325,000
Intersegment (expense)/revenue		0	0		0	0
Assets		130,986,871,000	113,920,976,000		130,986,871,000	113,920,976,000	$ 118,820,880,000
Global Corporate Banking
Segment Reporting Information [Line Items]
Minimum annual revenue to service corporations		500,000,000			500,000,000
Operating Segments | Consumer & Business Banking
Segment Reporting Information [Line Items]
Net interest income		214,208,000	206,182,000		627,152,000	615,362,000
Total non-interest income		167,696,000	205,135,000		523,337,000	423,750,000
Provision for credit losses		7,094,000	36,083,000		33,779,000	54,711,000
Total expenses		442,843,000	405,533,000		1,306,508,000	1,131,708,000
(Loss)/Income before income taxes		(68,033,000)	(30,299,000)		(189,798,000)	(147,307,000)
Intersegment (expense)/revenue		238,000	257,000		891,000	851,000
Assets		21,944,625,000	21,882,105,000		21,944,625,000	21,882,105,000
Operating Segments | Commercial Banking
Segment Reporting Information [Line Items]
Net interest income		70,445,000	62,548,000		202,833,000	177,879,000
Total non-interest income		12,431,000	11,496,000		35,704,000	35,563,000
Provision for credit losses		(6,329,000)	34,032,000		1,370,000	(3,240,000)
Total expenses		44,993,000	38,671,000		135,966,000	111,574,000
(Loss)/Income before income taxes		44,212,000	1,341,000		101,201,000	105,108,000
Intersegment (expense)/revenue		1,203,000	1,493,000		2,961,000	3,643,000
Assets		15,796,714,000	14,288,909,000		15,796,714,000	14,288,909,000
Operating Segments | Commercial Real Estate
Segment Reporting Information [Line Items]
Net interest income		67,302,000	65,060,000		202,126,000	187,445,000
Total non-interest income		23,158,000	6,791,000		39,324,000	28,013,000
Provision for credit losses		9,898,000	(84,235,000)		22,694,000	(95,339,000)
Total expenses		17,427,000	23,770,000		54,392,000	62,740,000
(Loss)/Income before income taxes		63,135,000	132,316,000		164,364,000	248,057,000
Intersegment (expense)/revenue		368,000	62,000		1,467,000	839,000
Assets		15,012,129,000	14,161,237,000		15,012,129,000	14,161,237,000
Operating Segments | Global Corporate Banking
Segment Reporting Information [Line Items]
Net interest income		54,381,000	46,536,000		157,555,000	131,695,000
Total non-interest income		19,047,000	21,072,000		60,437,000	56,512,000
Provision for credit losses		(10,931,000)	7,990,000		(5,173,000)	6,228,000
Total expenses		26,410,000	26,142,000		79,310,000	72,620,000
(Loss)/Income before income taxes		57,949,000	33,476,000		143,855,000	109,359,000
Intersegment (expense)/revenue		(2,241,000)	(1,653,000)		(5,886,000)	(5,451,000)
Assets		12,200,062,000	9,807,122,000		12,200,062,000	9,807,122,000
Operating Segments | SCUSA
Segment Reporting Information [Line Items]
Net interest income		1,176,411,000	1,054,292,000		3,469,970,000	3,117,685,000
Total non-interest income		382,700,000	289,209,000		1,137,296,000	741,125,000
Provision for credit losses		723,921,000	722,159,000		1,935,147,000	1,829,307,000
Total expenses		462,214,000	343,617,000		1,360,708,000	1,134,571,000
(Loss)/Income before income taxes		372,976,000	277,725,000		1,311,411,000	894,932,000
Intersegment (expense)/revenue		0	0		0	0
Assets		35,329,343,000	30,817,353,000		35,329,343,000	30,817,353,000
Corporate, Non-Segment | Other
Segment Reporting Information [Line Items]
Net interest income		(20,594,000)	21,507,000		(18,189,000)	69,304,000
Total non-interest income		22,852,000	38,777,000		67,397,000	95,861,000
Provision for credit losses		(18,357,000)	6,130,000		12,706,000	(2,360,000)
Total expenses		93,197,000	71,486,000		203,182,000	183,024,000
(Loss)/Income before income taxes		(72,582,000)	(17,332,000)		(166,680,000)	(15,499,000)
Intersegment (expense)/revenue		432,000	(159,000)		567,000	118,000
Assets		30,703,998,000	22,964,250,000		30,703,998,000	22,964,250,000
Purchase Price Adjustments
Segment Reporting Information [Line Items]
Gain on change in control					0
Purchase Price Adjustments | SCUSA
Segment Reporting Information [Line Items]
Net interest income		71,620,000	159,849,000		342,018,000	381,554,000
Total non-interest income		101,102,000	47,486,000		184,390,000	293,909,000
Gain on change in control				$ 0		2,417,563,000
Provision for credit losses		231,869,000	24,504,000		955,532,000	59,633,000
Total expenses		15,034,000	15,153,000		43,438,000	120,601,000
(Loss)/Income before income taxes		(74,181,000)	167,678,000		(472,562,000)	2,912,792,000
Intersegment (expense)/revenue		0	0		0	0
Assets		0	0		0	0
Eliminations
Segment Reporting Information [Line Items]
Net interest income		116,000	29,000		260,000	(332,746,000)
Total non-interest income		(9,991,000)	(16,220,000)		(38,304,000)	(88,886,000)
Gain on change in control				$ 0	0
Provision for credit losses		0	0		0	(215,051,000)
Total expenses		(13,975,000)	(14,784,000)		(40,849,000)	(256,464,000)
(Loss)/Income before income taxes		4,100,000	(1,407,000)		2,805,000	49,883,000
Intersegment (expense)/revenue		0	0		0	0
Assets		$ 0	$ 0		$ 0	$ 0
Chrysler Group
Segment Reporting Information [Line Items]
Private label financing agreement, term	10 years

RESTATEMENTS (Additional Inform

RESTATEMENTS (Additional Information) (Details) - USD ($) $ in Thousands	3 Months Ended								9 Months Ended		12 Months Ended
	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2015	Dec. 31, 2014	Jun. 30, 2015	Jan. 28, 2014
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Allowance for credit losses			$ 2,767,144	$ 1,701,602	$ 1,418,726	$ 1,297,655		$ 834,337	$ 2,767,144	$ 1,418,726		$ 1,701,602	$ 2,834,653
Loans held for investment, net			75,816,054	74,293,865					75,816,054			74,293,865
Interest income - Loans			1,834,853		1,813,023				5,574,758	4,909,503
Provision for credit losses			937,165		746,663				2,956,055	1,633,889
Miscellaneous income			140,354		127,067				384,384	471,649
NET INCOME ATTRIBUTABLE TO SHUSA			50,824		243,876				309,264	2,271,484
Gain on Change in Control			0		0				0	2,417,563
Goodwill			8,951,484	8,951,484					8,951,484			8,951,484		$ 5,530,000
Impairment of long-lived assets			0		0		$ 3,300	$ 33,300	0	64,546
Overstatement due to Methodology for Estimating the Credit Loss Allowance for Retail Installment Contracts [Member] | Corrections
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Allowance for credit losses			110,900	358,200					110,900			358,200
Overstatement (Understatement) due to Incorrect Accretion Methodology [Member] | Corrections
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Loans held for investment, net			79,177	28,647					79,177			28,647
TDR impairment			6,326	817					6,326			817
Interest income - Loans			(49,372)		(9,253)				(115,790)	(38,604)
Provision for credit losses			45,432		13,667				77,464	15,947
Miscellaneous income			2,283		(2,364)				7,753	2,358
NET INCOME ATTRIBUTABLE TO SHUSA			(1,657)		$ 2,050				(30,573)	$ (20,299)
Retail installment contracts, held for investment			81,700	49,200					81,700			49,200
Corrections at SC that Impacted the Carrying Value of Assets and Liabilities Acquired by SHUSA at the Change in Control | As Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Gain on Change in Control												2,430,000
Goodwill														$ 5,470,000
Correction to Impairment of Indefinite Lived Intangible | Trade name | Corrections
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Impairment of intangible assets				28,500
Correction of Impairment to Capitalized Software | As Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Impairment of long-lived assets						$ 97,500
Subsequent Event | Correction to Impairment of Indefinite Lived Intangible | As Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Increase in indefinite-lived intangible assets		$ 50,000
Subsequent Event | Correction to Impairment of Indefinite Lived Intangible | Trade name | As Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Impairment of intangible assets	$ 20,300	11,700
Subsequent Event | Separation Agreement | Former CEO of SC | Overstatement due to Incorrect Accounting of Payments and Benefits due to CEO of SC | As Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Severance-related expenses											$ 12,300
Stock compensation expense											9,900
Compensation liability		$ 115,100									$ 115,100
Retail Installment Contracts [Member] | Understatement due to Incorrect Discount Rate Used in the Determination of TDR Impairment [Member] | Corrections
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Allowance for credit losses			53,800	1,000					53,800			1,000
Retail Installment Contracts [Member] | Overstatement due to Incorrect Discount Rate Used in the Determination of TDR Impairment [Member] | Corrections
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Loans held for investment, net			$ 53,800	$ 1,000					$ 53,800			$ 1,000

RESTATEMENTS (Consolidated Bala

RESTATEMENTS (Consolidated Balance Sheet) (Details) - USD ($) $ in Thousands		Sep. 30, 2015	Dec. 31, 2014	Sep. 30, 2014	Jan. 28, 2014	Dec. 31, 2013
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Cash and cash equivalents		$ 4,619,782	$ 2,201,783	$ 2,031,915		$ 4,226,947
Loans held for investment	[1],[2]	78,583,198	75,995,467
Allowance for loan losses	[2]	(2,767,144)	(1,701,602)
Net loans held for investment		75,816,054	74,293,865
Leased vehicles, net	[2],[3]	8,072,195	6,623,970
Goodwill		8,951,484	8,951,484		$ 5,530,000
Intangible assets		657,957	706,988
Other assets	[2],[4]	1,944,788	2,869,580
Total assets		130,986,871	118,820,880	113,920,976
Accrued expenses and payables		1,525,332	1,891,235
Borrowings and other debt obligations	[2]	48,371,320	39,679,382
Advance payments by borrowers for taxes and insurance		208,521	166,144
Deferred tax liabilities, net		1,279,719	1,159,971
Other liabilities	[2]	713,512	722,685
TOTAL LIABILITIES		107,641,659	96,093,424
Common stock and paid-in capital (no par value; 800,000,000 shares authorized; 530,391,043 and 530,391,043 shares outstanding at September 30, 2015 and at December 31, 2014, respectively)		14,729,506	14,729,609
Retained earnings		4,144,731	3,846,417
TOTAL SHUSA STOCKHOLDER'S EQUITY		19,000,809	18,675,061
Noncontrolling interest		4,344,403	4,052,395
TOTAL STOCKHOLDER'S EQUITY		23,345,212	22,727,456	22,451,047		13,577,098
TOTAL LIABILITIES AND STOCKHOLDER'S EQUITY		130,986,871	118,820,880
First Error Correction | As Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Cash and cash equivalents		4,669,373	2,234,725	2,051,229
Loans held for investment		78,709,721	76,032,562
Allowance for loan losses		(2,912,346)	(2,108,817)
Net loans held for investment		75,797,375	73,923,745
Leased vehicles, net		8,084,712	6,638,115
Goodwill		8,892,011	8,892,011
Intangible assets		686,457	735,488
Other assets		1,811,214	2,860,121
Total assets		130,865,753	118,457,415
Accrued expenses and payables		1,691,565	1,902,278
Borrowings and other debt obligations			39,709,653
Advance payments by borrowers for taxes and insurance		210,285	167,670
Deferred tax liabilities, net		1,217,066	1,025,948
Other liabilities		595,527	673,764
TOTAL LIABILITIES		107,629,018	95,953,320
Common stock and paid-in capital (no par value; 800,000,000 shares authorized; 530,391,043 and 530,391,043 shares outstanding at September 30, 2015 and at December 31, 2014, respectively)		14,717,564
Retained earnings		4,111,611	3,714,642
TOTAL SHUSA STOCKHOLDER'S EQUITY		18,955,747	18,543,286
Noncontrolling interest		4,280,988	3,960,809
TOTAL STOCKHOLDER'S EQUITY		23,236,735	22,504,095	22,240,033		13,544,983
TOTAL LIABILITIES AND STOCKHOLDER'S EQUITY		130,865,753	118,457,415
First Error Correction | Corrections
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Cash and cash equivalents		0	0	0
Loans held for investment		(46,329)	(8,448)
Allowance for loan losses		110,943	358,174
Net loans held for investment		64,614	349,726
Leased vehicles, net		0	0
Goodwill		0	0
Intangible assets		0	0
Other assets		0	(30,271)
Total assets		64,614	319,455
Accrued expenses and payables		0	0
Borrowings and other debt obligations			(30,271)
Advance payments by borrowers for taxes and insurance		0	0
Deferred tax liabilities, net		19,106	141,133
Other liabilities		0	0
TOTAL LIABILITIES		19,106	110,862
Common stock and paid-in capital (no par value; 800,000,000 shares authorized; 530,391,043 and 530,391,043 shares outstanding at September 30, 2015 and at December 31, 2014, respectively)		0
Retained earnings		27,878	122,480
TOTAL SHUSA STOCKHOLDER'S EQUITY		27,878	122,480
Noncontrolling interest		17,630	86,113
TOTAL STOCKHOLDER'S EQUITY		45,508	208,593	204,786		0
TOTAL LIABILITIES AND STOCKHOLDER'S EQUITY		64,614	319,455
Second Error Correction | As Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Cash and cash equivalents		4,669,373	2,234,725	2,051,229
Loans held for investment		78,663,392	76,024,114
Allowance for loan losses		(2,801,403)	(1,750,643)
Net loans held for investment		75,861,989	74,273,471
Leased vehicles, net		8,084,712	6,638,115
Goodwill		8,892,011	8,892,011
Intangible assets		686,457	735,488
Other assets		1,811,214	2,829,850
Total assets		130,930,367	118,776,870
Accrued expenses and payables		1,691,565	1,902,278
Borrowings and other debt obligations			39,679,382
Advance payments by borrowers for taxes and insurance		210,285	167,670
Deferred tax liabilities, net		1,236,172	1,167,081
Other liabilities		595,527	673,764
TOTAL LIABILITIES		107,648,124	96,064,182
Common stock and paid-in capital (no par value; 800,000,000 shares authorized; 530,391,043 and 530,391,043 shares outstanding at September 30, 2015 and at December 31, 2014, respectively)		14,717,564
Retained earnings		4,139,489	3,837,122
TOTAL SHUSA STOCKHOLDER'S EQUITY		18,983,625	18,665,766
Noncontrolling interest		4,298,618	4,046,922
TOTAL STOCKHOLDER'S EQUITY		23,282,243	22,712,688	22,444,819		13,544,983
TOTAL LIABILITIES AND STOCKHOLDER'S EQUITY		130,930,367	118,776,870
Second Error Correction | Corrections
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Cash and cash equivalents		(49,591)	(32,942)	(19,314)
Loans held for investment		(80,194)	(28,647)
Allowance for loan losses		34,259	49,041
Net loans held for investment		(45,935)	20,394
Leased vehicles, net		(12,517)	(14,145)
Goodwill		59,473	59,473
Intangible assets		(28,500)	(28,500)
Other assets		133,574	39,730
Total assets		56,504	44,010
Accrued expenses and payables		(166,233)	(11,043)
Borrowings and other debt obligations			0
Advance payments by borrowers for taxes and insurance		(1,764)	(1,526)
Deferred tax liabilities, net		43,547	(7,110)
Other liabilities		117,985	48,921
TOTAL LIABILITIES		(6,465)	29,242
Common stock and paid-in capital (no par value; 800,000,000 shares authorized; 530,391,043 and 530,391,043 shares outstanding at September 30, 2015 and at December 31, 2014, respectively)		11,942
Retained earnings		5,242	9,295
TOTAL SHUSA STOCKHOLDER'S EQUITY		17,184	9,295
Noncontrolling interest		45,785	5,473
TOTAL STOCKHOLDER'S EQUITY		62,969	14,768	$ 6,228		$ 32,115
TOTAL LIABILITIES AND STOCKHOLDER'S EQUITY		$ 56,504	$ 44,010
[1]	Loans held for investment includes $374.2 million and $845.9 million of loans recorded at fair value at September 30, 2015 and December 31, 2014, respectively.
[2]	The Company has interests in certain securitization trusts ("Trusts") that are considered variable interest entities ("VIEs") for accounting purposes. The Company consolidates VIEs where it is deemed the primary beneficiary. See Note 7 to these Condensed Consolidated Financial Statements for additional information.
[3]	Net of accumulated depreciation of $1.6 billion and $817.9 million at September 30, 2015 and December 31, 2014, respectively.
[4]	Includes mortgage servicing rights ("MSRs") of $143.5 million and 145.0 million at September 30, 2015 and December 31, 2014, respectively, for which the Company has elected the FVO. See Note 9 to these Condensed Consolidated Financial Statements for additional information.

RESTATEMENTS (Consolidated Stat

RESTATEMENTS (Consolidated Statement of Operations) (Details) - USD ($) $ in Thousands	3 Months Ended				9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2015	Sep. 30, 2014
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Interest income - Loans	$ 1,834,853	$ 1,813,023			$ 5,574,758	$ 4,909,503
Available-for-sale	85,293	61,069			239,755	182,324
TOTAL INTEREST INCOME	1,933,451	1,885,547			5,859,730	5,124,588
Net interest income	1,633,889	1,616,003			4,983,725	4,348,178
Provision for credit losses	937,165	746,663			2,956,055	1,633,889
NET INTEREST INCOME AFTER PROVISION FOR CREDIT LOSSES	696,724	869,340			2,027,670	2,714,289
Consumer fees	122,529	93,183			332,078	276,052
Equity method investments income/(loss), net	1,624	(4,397)			(5,543)	8,083
Lease income	364,634	232,298			1,017,711	516,718
Miscellaneous income	140,354	127,067			384,384	471,649
TOTAL FEES AND OTHER INCOME	720,988	603,615			1,992,310	1,574,367
Gain on Change in Control	0	0			0	2,417,563
Net gain recognized in earnings	(1,993)	131			17,271	2,429,043
TOTAL NON-INTEREST INCOME	718,995	603,746			2,009,581	4,003,410
Compensation and benefits	344,055	290,121			990,666	892,680
Occupancy and equipment expenses	128,868	117,697			397,647	350,788
Loan expense	85,718	80,968			274,522	237,691
Lease expense	261,668	178,813			755,945	385,560
Other administrative expenses	88,150	90,456			258,547	223,626
TOTAL GENERAL AND ADMINISTRATIVE EXPENSES	1,058,412	868,589			3,050,518	2,389,275
Deposit insurance premiums and other expenses	13,809	14,958			42,987	43,937
Impairment of long-lived assets	0	0	$ 3,300	$ 33,300	0	64,546
TOTAL OTHER EXPENSES	29,731	40,999			92,137	171,099
INCOME BEFORE INCOME TAXES	327,576	563,498			894,596	4,157,325
Income tax provision	201,369	208,303			363,352	1,502,375
NET INCOME INCLUDING NONCONTROLLING INTEREST	126,207	355,195			531,244	2,654,950
LESS: NET INCOME ATTRIBUTABLE TO NONCONTROLLING INTEREST	75,383	111,319			221,980	383,466
NET INCOME ATTRIBUTABLE TO SHUSA	50,824	243,876			309,264	2,271,484
First Error Correction | As Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Interest income - Loans	1,884,226	1,822,275			5,690,548	4,948,106
Available-for-sale		61,290				183,158
TOTAL INTEREST INCOME	1,982,824	1,895,020			5,975,520	5,164,025
Net interest income	1,683,262	1,625,476			5,099,515	4,387,615
Provision for credit losses	854,180	1,013,357			2,728,118	2,034,721
NET INTEREST INCOME AFTER PROVISION FOR CREDIT LOSSES	829,082	612,119			2,371,397	2,352,894
Consumer fees	119,902	93,451			324,119	273,128
Equity method investments income/(loss), net		(4,619)				7,607
Lease income	486,510	269,966			1,328,401	651,458
Miscellaneous income	138,071	129,433			376,630	469,295
TOTAL FEES AND OTHER INCOME	837,954	643,695			2,287,287	1,703,353
Gain on Change in Control						2,428,539
Net gain recognized in earnings						2,440,019
TOTAL NON-INTEREST INCOME	835,961	643,826			2,304,558	4,143,372
Compensation and benefits	365,071	290,665			1,012,887	894,051
Occupancy and equipment expenses	128,990				397,769
Loan expense	89,944	80,392			296,135
Lease expense	384,276	208,879			1,068,137	508,038
Other administrative expenses	93,190	111,576			257,850	240,764
TOTAL GENERAL AND ADMINISTRATIVE EXPENSES	1,211,424	919,743			3,405,969	2,530,262
Deposit insurance premiums and other expenses		14,967
Impairment of long-lived assets						97,546
TOTAL OTHER EXPENSES		41,008				204,099
INCOME BEFORE INCOME TAXES	423,888	295,194			1,177,849	3,761,905
Income tax provision	241,764	36,102			474,708	1,285,855
NET INCOME INCLUDING NONCONTROLLING INTEREST	182,124	259,092			703,141	2,476,050
LESS: NET INCOME ATTRIBUTABLE TO NONCONTROLLING INTEREST	100,237	54,420			295,222	298,633
NET INCOME ATTRIBUTABLE TO SHUSA	81,887	204,672			407,919	2,177,417
First Error Correction | Corrections
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Interest income - Loans	0	0			0	0
Available-for-sale		0				0
TOTAL INTEREST INCOME	0	0			0	0
Net interest income	0	0			0	0
Provision for credit losses	124,424	(208,119)			285,112	(343,620)
NET INTEREST INCOME AFTER PROVISION FOR CREDIT LOSSES	(124,424)	208,119			(285,112)	343,620
Consumer fees	0	0			0	0
Equity method investments income/(loss), net		0				0
Lease income	(124,918)	(38,183)			(316,636)	(126,444)
Miscellaneous income	0	0			0	0
TOTAL FEES AND OTHER INCOME	(124,918)	(38,184)			(316,636)	(126,444)
Gain on Change in Control						0
Net gain recognized in earnings						0
TOTAL NON-INTEREST INCOME	(124,918)	(38,184)			(316,636)	(126,444)
Compensation and benefits	0	0			0	0
Occupancy and equipment expenses	0				0
Loan expense	0	0			0
Lease expense	(124,918)	(38,183)			(316,636)	(126,444)
Other administrative expenses	0	0			0	0
TOTAL GENERAL AND ADMINISTRATIVE EXPENSES	(124,918)	(38,183)			(316,636)	(126,444)
Deposit insurance premiums and other expenses		0
Impairment of long-lived assets						0
TOTAL OTHER EXPENSES		0				0
INCOME BEFORE INCOME TAXES	(124,424)	208,118			(285,112)	343,620
Income tax provision	(51,174)	84,192			(122,027)	138,833
NET INCOME INCLUDING NONCONTROLLING INTEREST	(73,250)	123,926			(163,085)	204,787
LESS: NET INCOME ATTRIBUTABLE TO NONCONTROLLING INTEREST	(31,346)	51,166			(68,483)	84,542
NET INCOME ATTRIBUTABLE TO SHUSA	(41,904)	72,760			(94,602)	120,245
Second Error Correction | As Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Interest income - Loans	1,884,226	1,822,275			5,690,548	4,948,106
Available-for-sale		61,290				183,158
TOTAL INTEREST INCOME	1,982,824	1,895,020			5,975,520	5,164,025
Net interest income	1,683,262	1,625,476			5,099,515	4,387,615
Provision for credit losses	978,604	805,238			3,013,230	1,691,101
NET INTEREST INCOME AFTER PROVISION FOR CREDIT LOSSES	704,658	820,238			2,086,285	2,696,514
Consumer fees	119,902	93,451			324,119	273,128
Equity method investments income/(loss), net		(4,619)				7,607
Lease income	361,592	231,783			1,011,765	525,014
Miscellaneous income	138,071	129,433			376,630	469,295
TOTAL FEES AND OTHER INCOME	713,036	605,511			1,970,651	1,576,909
Gain on Change in Control						2,428,539
Net gain recognized in earnings						2,440,019
TOTAL NON-INTEREST INCOME	711,043	605,642			1,987,922	4,016,928
Compensation and benefits	365,071	290,665			1,012,887	894,051
Occupancy and equipment expenses	128,990				397,769
Loan expense	89,944	80,392			296,135
Lease expense	259,358	170,696			751,501	381,594
Other administrative expenses	93,190	111,576			257,850	240,764
TOTAL GENERAL AND ADMINISTRATIVE EXPENSES	1,086,506	881,560			3,089,333	2,403,818
Deposit insurance premiums and other expenses		14,967
Impairment of long-lived assets						97,546
TOTAL OTHER EXPENSES		41,008				204,099
INCOME BEFORE INCOME TAXES	299,464	503,312			892,737	4,105,525
Income tax provision	190,590	120,294			352,681	1,424,688
NET INCOME INCLUDING NONCONTROLLING INTEREST	108,874	383,018			540,056	2,680,837
LESS: NET INCOME ATTRIBUTABLE TO NONCONTROLLING INTEREST	68,891	105,586			226,739	383,175
NET INCOME ATTRIBUTABLE TO SHUSA	39,983	277,432			313,317	2,297,662
Second Error Correction | Corrections
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Interest income - Loans	(49,373)	(9,252)			(115,790)	(38,603)
Available-for-sale		(221)				(834)
TOTAL INTEREST INCOME	(49,373)	(9,473)			(115,790)	(39,437)
Net interest income	(49,373)	(9,473)			(115,790)	(39,437)
Provision for credit losses	(41,439)	(58,575)			(57,175)	(57,212)
NET INTEREST INCOME AFTER PROVISION FOR CREDIT LOSSES	(7,934)	49,102			(58,615)	17,775
Consumer fees	2,627	(268)			7,959	2,924
Equity method investments income/(loss), net		222				476
Lease income	3,042	515			5,946	(8,296)
Miscellaneous income	2,283	(2,366)			7,754	2,354
TOTAL FEES AND OTHER INCOME	7,952	(1,896)			21,659	(2,542)
Gain on Change in Control						(10,976)
Net gain recognized in earnings						(10,976)
TOTAL NON-INTEREST INCOME	7,952	(1,896)			21,659	(13,518)
Compensation and benefits	(21,016)	(544)			(22,221)	(1,371)
Occupancy and equipment expenses	(122)				(122)
Loan expense	(4,226)	576			(21,613)
Lease expense	2,310	8,117			4,444	3,966
Other administrative expenses	(5,040)	(21,120)			697	(17,138)
TOTAL GENERAL AND ADMINISTRATIVE EXPENSES	(28,094)	(12,971)			(38,815)	(14,543)
Deposit insurance premiums and other expenses		(9)
Impairment of long-lived assets						(33,000)
TOTAL OTHER EXPENSES		(9)				(33,000)
INCOME BEFORE INCOME TAXES	28,112	60,186			1,859	51,800
Income tax provision	10,779	88,009			10,671	77,687
NET INCOME INCLUDING NONCONTROLLING INTEREST	17,333	(27,823)			(8,812)	(25,887)
LESS: NET INCOME ATTRIBUTABLE TO NONCONTROLLING INTEREST	6,492	5,733			(4,759)	291
NET INCOME ATTRIBUTABLE TO SHUSA	$ 10,841	$ (33,556)			$ (4,053)	$ (26,178)

RESTATEMENTS (Consolidated S112

RESTATEMENTS (Consolidated Statement of Comprehensive Income) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Error Corrections and Prior Period Adjustments Restatement [Line Items]
NET INCOME INCLUDING NONCONTROLLING INTEREST	$ 126,207	$ 355,195	$ 531,244	$ 2,654,950
Net unrealized gains/(losses) on cash flow hedge derivative financial instruments	(27,713)	17,381	(35,614)	24,022
Net unrealized gains/(losses) on investment securities	83,722	(17,697)	61,479	111,291
Amortization of defined benefit plans	620	272	1,672	1,107
TOTAL OTHER COMPREHENSIVE INCOME/(LOSS), NET OF TAX	56,629	(44)	27,537	136,420
COMPREHENSIVE INCOME	182,836	355,151	558,781	2,791,370
Comprehensive Income Attributable to Noncontrolling Interest	75,383	111,319	221,980	383,466
Comprehensive income	107,453	243,832	336,801	2,407,904
First Error Correction | As Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
NET INCOME INCLUDING NONCONTROLLING INTEREST	182,124	259,092	703,141	2,476,050
COMPREHENSIVE INCOME	238,753	259,048	730,678	2,612,470
Comprehensive Income Attributable to Noncontrolling Interest	100,237	54,420	295,222	298,633
Comprehensive income	138,516	204,628	435,456	2,313,837
First Error Correction | Corrections
Error Corrections and Prior Period Adjustments Restatement [Line Items]
NET INCOME INCLUDING NONCONTROLLING INTEREST	(73,250)	123,926	(163,085)	204,787
COMPREHENSIVE INCOME	(73,250)	123,926	(163,085)	204,787
Comprehensive Income Attributable to Noncontrolling Interest	(31,346)	51,166	(68,483)	84,542
Comprehensive income	(41,904)	72,760	(94,602)	120,245
Second Error Correction | As Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
NET INCOME INCLUDING NONCONTROLLING INTEREST	108,874	383,018	540,056	2,680,837
COMPREHENSIVE INCOME	165,503	382,974	567,593	2,817,257
Comprehensive Income Attributable to Noncontrolling Interest	68,891	105,586	226,739	383,175
Comprehensive income	96,612	277,388	340,854	2,434,082
Second Error Correction | Corrections
Error Corrections and Prior Period Adjustments Restatement [Line Items]
NET INCOME INCLUDING NONCONTROLLING INTEREST	17,333	(27,823)	(8,812)	(25,887)
COMPREHENSIVE INCOME	17,333	(27,823)	(8,812)	(25,887)
Comprehensive Income Attributable to Noncontrolling Interest	6,492	5,733	(4,759)	291
Comprehensive income	$ 10,841	$ (33,556)	$ (4,053)	$ (26,178)

RESTATEMENTS (Consolidated S113

RESTATEMENTS (Consolidated Statement of Stockholder's Equity) (Details) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance				$ 22,727,456	$ 13,577,098
Comprehensive income		$ 107,453	$ 243,832	336,801	2,407,904
Comprehensive Income Attributable to Noncontrolling Interest				221,980	383,466
SCUSA Change in Control	[1]				3,483,445
Impact of SCUSA Stock Option Activity				68,024	110,958
Dividends paid on Noncontrolling Interest					(20,667)
Stock issued in connection with employee benefit and incentive compensation plans				1,901	(1,207)
Dividends paid on preferred stock				(10,950)	(10,950)
Ending balance		23,345,212	22,451,047	23,345,212	22,451,047
First Error Correction | As Reported
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance				22,504,095	13,544,983
Comprehensive income		138,516	204,628	435,456	2,313,837
Comprehensive Income Attributable to Noncontrolling Interest				295,222	0
SCUSA Change in Control					3,872,370
Impact of SCUSA Stock Option Activity				11,011	0
Dividends paid on Noncontrolling Interest					0
Ending balance		23,236,735	22,240,033	23,236,735	22,240,033
First Error Correction | Corrections
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance				208,593	0
Comprehensive income		(41,904)	72,760	(94,602)	120,245
Comprehensive Income Attributable to Noncontrolling Interest				(68,483)	383,175
SCUSA Change in Control					(402,935)
Impact of SCUSA Stock Option Activity				0	104,301
Dividends paid on Noncontrolling Interest					0
Ending balance		45,508	204,786	45,508	204,786
Second Error Correction | As Reported
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance				22,712,688	13,544,983
Comprehensive income		96,612	277,388	340,854	2,434,082
Comprehensive Income Attributable to Noncontrolling Interest				226,739	383,175
SCUSA Change in Control					3,469,435
Impact of SCUSA Stock Option Activity				11,011	104,301
Dividends paid on Noncontrolling Interest					0
Ending balance		23,282,243	22,444,819	23,282,243	22,444,819
Second Error Correction | Corrections
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance				14,768	32,115
Comprehensive income		10,841	(33,556)	(4,053)	(26,178)
Comprehensive Income Attributable to Noncontrolling Interest				(4,759)	291
SCUSA Change in Control					14,010
Impact of SCUSA Stock Option Activity				57,013	6,657
Dividends paid on Noncontrolling Interest					(20,667)
Ending balance		62,969	6,228	62,969	6,228
Common Stock and Paid-in Capital
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance				14,729,609	12,209,816
Impact of SCUSA Stock Option Activity				(2,004)
Stock issued in connection with employee benefit and incentive compensation plans				1,901	(1,207)
Ending balance		14,729,506	14,729,609	14,729,506	14,729,609
Common Stock and Paid-in Capital | First Error Correction | As Reported
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Impact of SCUSA Stock Option Activity				(13,946)
Ending balance		14,717,564		14,717,564
Common Stock and Paid-in Capital | First Error Correction | Corrections
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Impact of SCUSA Stock Option Activity				0
Ending balance		0		0
Common Stock and Paid-in Capital | Second Error Correction | As Reported
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Impact of SCUSA Stock Option Activity				(13,946)
Ending balance		14,717,564		14,717,564
Common Stock and Paid-in Capital | Second Error Correction | Corrections
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Impact of SCUSA Stock Option Activity				11,942
Ending balance		11,942		11,942
Retained Earnings
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance				3,846,417	1,426,205
Comprehensive income				309,264	2,271,484
Dividends paid on preferred stock				(10,950)	(10,950)
Ending balance		4,144,731	3,686,739	4,144,731	3,686,739
Retained Earnings | First Error Correction | As Reported
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance				3,714,642	1,394,090
Comprehensive income				407,919	2,177,417
Ending balance		4,111,611	3,560,557	4,111,611	3,560,557
Retained Earnings | First Error Correction | Corrections
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance				122,480	0
Comprehensive income				(94,602)	120,245
Ending balance		27,878	120,245	27,878	120,245
Retained Earnings | Second Error Correction | As Reported
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance				3,837,122	1,394,090
Comprehensive income				313,317	2,297,662
Ending balance		4,139,489	3,680,802	4,139,489	3,680,802
Retained Earnings | Second Error Correction | Corrections
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance				9,295	32,115
Comprehensive income				(4,053)	(26,178)
Ending balance		5,242	5,937	5,242	5,937
Noncontrolling Interest
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance				4,052,395	0
Comprehensive Income Attributable to Noncontrolling Interest				221,980	383,466
SCUSA Change in Control	[1]				3,483,445
Impact of SCUSA Stock Option Activity				70,028	110,958
Dividends paid on Noncontrolling Interest					(20,667)
Ending balance		4,344,403	3,957,202	4,344,403	3,957,202
Noncontrolling Interest | First Error Correction | As Reported
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance				3,960,809
Comprehensive Income Attributable to Noncontrolling Interest				295,222	0
SCUSA Change in Control					3,872,370
Impact of SCUSA Stock Option Activity				24,957	0
Dividends paid on Noncontrolling Interest					0
Ending balance		4,280,988	3,872,370	4,280,988	3,872,370
Noncontrolling Interest | First Error Correction | Corrections
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance				86,113
Comprehensive Income Attributable to Noncontrolling Interest				(68,483)	383,175
SCUSA Change in Control					(402,935)
Impact of SCUSA Stock Option Activity				0	104,301
Dividends paid on Noncontrolling Interest					0
Ending balance		17,630	84,541	17,630	84,541
Noncontrolling Interest | Second Error Correction | As Reported
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance				4,046,922
Comprehensive Income Attributable to Noncontrolling Interest				226,739	383,175
SCUSA Change in Control					3,469,435
Impact of SCUSA Stock Option Activity				24,957	104,301
Dividends paid on Noncontrolling Interest					0
Ending balance		4,298,618	3,956,911	4,298,618	3,956,911
Noncontrolling Interest | Second Error Correction | Corrections
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance				5,473
Comprehensive Income Attributable to Noncontrolling Interest				(4,759)	291
SCUSA Change in Control					14,010
Impact of SCUSA Stock Option Activity				45,071	6,657
Dividends paid on Noncontrolling Interest					(20,667)
Ending balance		$ 45,785	$ 291	$ 45,785	$ 291
[1]	Refer to Note 3 to the Condensed Consolidated Financial Statements for further discussion.

RESTATEMENTS (Consolidated S114

RESTATEMENTS (Consolidated Statement of Cash Flows) (Details) - USD ($) $ in Thousands	3 Months Ended				9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2015	Sep. 30, 2014
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net income including noncontrolling interest	$ 126,207	$ 355,195			$ 531,244	$ 2,654,950
Noncash or Part Noncash, Gain (Loss) from Change in Control					0	(2,280,027)
Impairment of Long-Lived Assets Held-for-use, Other						64,546
Impairment of long-lived assets	0	0	$ 3,300	$ 33,300	0	64,546
Provision for credit losses	937,165	746,663			2,956,055	1,633,889
Deferred tax expense					55,721	1,176,742
Depreciation, amortization and accretion					249,373	(179,928)
Net gain on sale of loans					(127,426)	(135,511)
Equity loss/(earnings) on equity method investments	(1,624)	4,397			5,543	(8,083)
Proceeds from sales of loans held-for-sale					4,674,352	3,941,367
Stock-based compensation					19,530	3,312
Other assets and bank-owned life insurance					270,431	258,715
Other liabilities					253,267	148,020
NET CASH PROVIDED BY OPERATING ACTIVITIES					3,707,478	3,372,509
Proceeds from the sale of leased vehicles					1,758,531	409,944
Purchases of leased vehicles					(4,738,987)	(4,842,410)
Manufacturer incentives					991,326	768,304
NET CASH USED IN INVESTING ACTIVITIES					(14,384,904)	(10,687,739)
Net change in advance payments by borrowers for taxes and insurance					42,377	20,678
Net change in short-term borrowings					(5,450,000)	82,039
Net proceeds from long-term borrowings					41,022,868	29,060,843
Repayments of FHLB advances (with maturities greater than 90 days)					(4,870,000)	(921,946)
Cash dividends paid to preferred stockholders					(10,950)	(10,950)
Proceeds from the issuance of common stock					87,213	1,787,285
NET CASH PROVIDED BY FINANCING ACTIVITIES					13,095,425	5,120,198
NET INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS					2,417,999	(2,195,032)
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD			$ 4,226,947		2,201,783	4,226,947
CASH AND CASH EQUIVALENTS, END OF PERIOD	4,619,782	2,031,915		$ 4,226,947	4,619,782	2,031,915
First Error Correction | As Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net income including noncontrolling interest	182,124	259,092			703,141	2,476,050
Noncash or Part Noncash, Gain (Loss) from Change in Control						(2,291,003)
Impairment of Long-Lived Assets Held-for-use, Other						0
Impairment of long-lived assets						97,546
Provision for credit losses	854,180	1,013,357			2,728,118	2,034,721
Deferred tax expense					224,417	890,534
Depreciation, amortization and accretion					116,205	(291,638)
Net gain on sale of loans					(102,909)	(190,338)
Equity loss/(earnings) on equity method investments		4,619				(7,607)
Proceeds from sales of loans held-for-sale						3,996,244
Stock-based compensation					23,156
Other assets and bank-owned life insurance					355,987	238,384
Other liabilities					180,929	379,165
NET CASH PROVIDED BY OPERATING ACTIVITIES					3,728,327	3,332,291
Proceeds from the sale of leased vehicles					1,750,928	410,529
Purchases of leased vehicles						(4,579,833)
Manufacturer incentives					993,991	564,376
NET CASH USED IN INVESTING ACTIVITIES					(14,389,842)	(10,628,505)
Net change in advance payments by borrowers for taxes and insurance					42,615
Net change in short-term borrowings						66,680
Net proceeds from long-term borrowings						29,068,188
Repayments of FHLB advances (with maturities greater than 90 days)						(913,635)
Proceeds from the issuance of common stock					87,713
NET CASH PROVIDED BY FINANCING ACTIVITIES					13,096,163	5,120,496
NET INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS					2,434,648	(2,175,718)
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD					2,234,725
CASH AND CASH EQUIVALENTS, END OF PERIOD	4,669,373	2,051,229			4,669,373	2,051,229
First Error Correction | Corrections
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net income including noncontrolling interest	(73,250)	123,926			(163,085)	204,787
Noncash or Part Noncash, Gain (Loss) from Change in Control						0
Impairment of Long-Lived Assets Held-for-use, Other						0
Impairment of long-lived assets						0
Provision for credit losses	124,424	(208,119)			285,112	(343,620)
Deferred tax expense					(122,027)	138,833
Depreciation, amortization and accretion					0	0
Net gain on sale of loans					0	0
Equity loss/(earnings) on equity method investments		0				0
Proceeds from sales of loans held-for-sale						0
Stock-based compensation					0
Other assets and bank-owned life insurance					0	0
Other liabilities					0	0
NET CASH PROVIDED BY OPERATING ACTIVITIES					0	0
Proceeds from the sale of leased vehicles					0	0
Purchases of leased vehicles						0
Manufacturer incentives					0	0
NET CASH USED IN INVESTING ACTIVITIES					0	0
Net change in advance payments by borrowers for taxes and insurance					0
Net change in short-term borrowings						0
Net proceeds from long-term borrowings						0
Repayments of FHLB advances (with maturities greater than 90 days)						0
Proceeds from the issuance of common stock					0
NET CASH PROVIDED BY FINANCING ACTIVITIES					0	0
NET INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS					0	0
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD					0
CASH AND CASH EQUIVALENTS, END OF PERIOD	0	0			0	0
Second Error Correction | As Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net income including noncontrolling interest	108,874	383,018			540,056	2,680,837
Noncash or Part Noncash, Gain (Loss) from Change in Control						(2,291,003)
Impairment of Long-Lived Assets Held-for-use, Other						0
Impairment of long-lived assets						97,546
Provision for credit losses	978,604	805,238			3,013,230	1,691,101
Deferred tax expense					102,390	1,029,367
Depreciation, amortization and accretion					116,205	(291,638)
Net gain on sale of loans					(102,909)	(190,338)
Equity loss/(earnings) on equity method investments		4,619				(7,607)
Proceeds from sales of loans held-for-sale						3,996,244
Stock-based compensation					23,156
Other assets and bank-owned life insurance					355,987	238,384
Other liabilities					180,929	379,165
NET CASH PROVIDED BY OPERATING ACTIVITIES					3,728,327	3,332,291
Proceeds from the sale of leased vehicles					1,750,928	410,529
Purchases of leased vehicles						(4,579,833)
Manufacturer incentives					993,991	564,376
NET CASH USED IN INVESTING ACTIVITIES					(14,389,842)	(10,628,505)
Net change in advance payments by borrowers for taxes and insurance					42,615
Net change in short-term borrowings						66,680
Net proceeds from long-term borrowings						29,068,188
Repayments of FHLB advances (with maturities greater than 90 days)						(913,635)
Proceeds from the issuance of common stock					87,713
NET CASH PROVIDED BY FINANCING ACTIVITIES					13,096,163	5,120,496
NET INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS					2,434,648	(2,175,718)
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD					2,234,725
CASH AND CASH EQUIVALENTS, END OF PERIOD	4,669,373	2,051,229			4,669,373	2,051,229
Second Error Correction | Corrections
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net income including noncontrolling interest	17,333	(27,823)			(8,812)	(25,887)
Noncash or Part Noncash, Gain (Loss) from Change in Control						10,976
Impairment of Long-Lived Assets Held-for-use, Other						64,546
Impairment of long-lived assets						(33,000)
Provision for credit losses	(41,439)	(58,575)			(57,175)	(57,212)
Deferred tax expense					(46,669)	147,375
Depreciation, amortization and accretion					133,168	111,710
Net gain on sale of loans					(24,517)	54,827
Equity loss/(earnings) on equity method investments		(222)				(476)
Proceeds from sales of loans held-for-sale						(54,877)
Stock-based compensation					(3,626)
Other assets and bank-owned life insurance					(85,556)	20,331
Other liabilities					72,338	(231,145)
NET CASH PROVIDED BY OPERATING ACTIVITIES					(20,849)	40,218
Proceeds from the sale of leased vehicles					7,603	(585)
Purchases of leased vehicles						(262,577)
Manufacturer incentives					(2,665)	203,928
NET CASH USED IN INVESTING ACTIVITIES					4,938	(59,234)
Net change in advance payments by borrowers for taxes and insurance					(238)
Net change in short-term borrowings						15,359
Net proceeds from long-term borrowings						(7,345)
Repayments of FHLB advances (with maturities greater than 90 days)						(8,311)
Proceeds from the issuance of common stock					(500)
NET CASH PROVIDED BY FINANCING ACTIVITIES					(738)	(298)
NET INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS					(16,649)	(19,314)
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD					(32,942)
CASH AND CASH EQUIVALENTS, END OF PERIOD	$ (49,591)	$ (19,314)			$ (49,591)	$ (19,314)