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Revenue from contract with customers | 9 Months Ended
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Sep. 30, 2025
Revenue From Contract With Customer Abstract |
Revenue From Contract With Customer Text Block | Note 24 – Revenue from contracts with customers The following table presents the Corporation’s revenue streams from contracts with customers by reportable segment for the quarters and nine months ended September 30, 2025 and 2024. Quarter ended September 30, Nine months ended September 30, (In thousands) 2025 2025 BPPR Popular U.S. BPPR Popular U.S. Service charges on deposit accounts $ 36,392 $ 2,685 $ 109,042 $ 7,915 Other service fees: Debit card fees 27,868 216 81,809 625 Insurance fees, excluding reinsurance 9,449 1,772 25,849 5,682 Credit card fees, excluding late fees and membership fees 27,846 301 81,376 1,040 Sale and administration of investment products 9,459 - 27,490 - Trust fees 7,279 - 20,789 - Total revenue from contracts with customers [1] $ 118,293 $ 4,974 $ 346,355 $ 15,262 [1] The amounts include intersegment transactions of $ 0.6 million and $ 1.8 million, respectively, for the quarter and nine months ended September 30, 2025. Quarter ended September 30, Nine months ended September 30, (In thousands) 2024 2024 BPPR Popular U.S. BPPR Popular U.S. Service charges on deposit accounts $ 35,699 $ 2,616 $ 105,770 $ 7,513 Other service fees: Debit card fees [2] 25,997 200 78,308 599 Insurance fees, excluding reinsurance 11,702 1,684 33,966 5,130 Credit card fees, excluding late fees and membership fees [2] 26,189 379 76,828 1,205 Sale and administration of investment products 8,387 - 23,664 - Trust fees 6,902 - 20,810 - Total revenue from contracts with customers [1] $ 114,876 $ 4,879 $ 339,346 $ 14,447 [1] The amounts include intersegment transactions of $ 0.6 million and $ 3.9 million, respectively, for the quarter and nine months ended September 30, 2024. [2] Effective in the third quarter of 2024, the Corporation reclassified certain interchange fees, which were previously included jointly with credit card fees from common network activity, as debit card fees. For the nine month period ended September 30, 2024, interchange fees of approximately $ 22.2 million, corresponding to the first and second quarters were reclassified. Revenue from contracts with customers is recognized when, or as, the performance obligations are satisfied by the Corporation by transferring the promised services to the customers based on ASC 606 Revenue from Contracts with Customers. Revenue streams identified from contracts with customers, as listed above, will have certain timing for recognition based on the nature of the contract including when the obligation is satisfied and/or services are rendered. Service charges on deposit accounts, debit card fees, and credit card fees are recognized at a point in time, upon the occurrence of an activity or an event. Interchange fees on debit and credit card transactions are recognized upon settlement of the payment transaction. For more details over nature and timing of revenue streams from contracts with customers refer to Note 31 on the 2024 Form 10-K for a complete description of the nature and timing of revenue streams from contracts with customers.

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- Definition The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-9 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-10 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 15 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-15 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-12 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-12 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-12 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-12 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-12 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-13 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Topic 606 -Publisher FASB -URI https://asc.fasb.org/606/tableOfContent + Details
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