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INVESTMENT SECURITIES (Tables) | 9 Months Ended
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Sep. 30, 2018
Other Than Temporary Impairment Credit Losses Recognized In Earnings [Line Items] |
Available-for-Sale Investments' Fair Value and Gross Unrealized Losses | The following tables show the Corporation’s available-for-sale investments’ fair value and gross unrealized losses, aggregated by investment category and length of time that individual securities have been in a continu ous unrealized loss position, as of September 30, 2018 and December 31, 2017. The tables also include debt securities for which an OTTI was recognized and only the amount related to a credit loss was recognized in earnings. For unrealized losses for which OTTI was recognized, the related credit loss was charged against the amortized cost basis of the debt security.
|  | As of September 30, 2018
|  | Less than 12 months |  | 12 months or more |  | Total
|  |  |  | Unrealized |  |  |  | Unrealized |  |  |  | Unrealized
|  | Fair Value |  | Losses |  | Fair Value |  | Losses |  | Fair Value |  | Losses
| (In thousands) |  |
| Debt securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Puerto Rico-government obligations | $ | - |  | $ | - |  | $ | 2,798 |  | $ | 1,313 |  | $ | 2,798 |  | $ | 1,313
| U.S. Treasury and U.S. government |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| agenciesʼ obligations |  | 251,555 |  |  | 5,585 |  |  | 366,761 |  |  | 6,280 |  |  | 618,316 |  |  | 11,865
| MBS: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| FNMA |  | 342,334 |  |  | 6,489 |  |  | 369,408 |  |  | 19,870 |  |  | 711,742 |  |  | 26,359
| FHLMC |  | 183,780 |  |  | 3,508 |  |  | 173,733 |  |  | 9,655 |  |  | 357,513 |  |  | 13,163
| GNMA |  | 34,354 |  |  | 491 |  |  | 32,999 |  |  | 1,253 |  |  | 67,353 |  |  | 1,744
| Collateralized mortgage obligations |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| issued or guaranteed by |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| FHLMC and GNMA |  | 31,963 |  |  | 91 |  |  | - |  |  | - |  |  | 31,963 |  |  | 91
| Other mortgage pass-through |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| trust certificates |  | - |  |  | - |  |  | 14,571 |  |  | 5,467 |  |  | 14,571 |  |  | 5,467
|  | $ | 843,986 |  | $ | 16,164 |  | $ | 960,270 |  | $ | 43,838 |  | $ | 1,804,256 |  | $ | 60,002
|  | As of December 31, 2017
|  | Less than 12 months |  | 12 months or more |  | Total
|  |  |  | Unrealized |  |  |  | Unrealized |  |  |  | Unrealized
|  | Fair Value |  | Losses |  | Fair Value |  | Losses |  | Fair Value |  | Losses
(In thousands) |  |
Debt securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Puerto Rico-government obligations | $ | - |  | $ | - |  | $ | 2,695 |  | $ | 1,277 |  | $ | 2,695 |  | $ | 1,277
U.S. Treasury and U.S. government |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
agenciesʼ obligations |  | 136,459 |  |  | 494 |  |  | 362,050 |  |  | 4,085 |  |  | 498,509 |  |  | 4,579
MBS: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
FNMA |  | 189,699 |  |  | 1,705 |  |  | 274,963 |  |  | 5,623 |  |  | 464,662 |  |  | 7,328
FHLMC |  | 91,174 |  |  | 590 |  |  | 166,331 |  |  | 4,326 |  |  | 257,505 |  |  | 4,916
GNMA |  | 39,145 |  |  | 334 |  |  | - |  |  | - |  |  | 39,145 |  |  | 334
Other mortgage pass-through |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
trust certificates |  | - |  |  | - |  |  | 17,060 |  |  | 5,731 |  |  | 17,060 |  |  | 5,731
Equity securities (1) |  | - |  |  | - |  |  | 407 |  |  | 6 |  |  | 407 |  |  | 6
| $ | 456,477 |  | $ | 3,123 |  | $ | 823,506 |  | $ | 21,048 |  | $ | 1,279,983 |  | $ | 24,171
(1) | As of January 1, 2018, the Corporation adopted ASU 2016-01, resulting in the reclassification of $0.4 million in equity securities from available-for-sale investment securities to other investment securities.
Available for sale Securities [Member] |
Other Than Temporary Impairment Credit Losses Recognized In Earnings [Line Items] |
Investment Securities Available for Sale | The amortized cost, non-credit loss component of OTTI recorded in OCI, gross unrealized gains and losses recorded in OCI, estimated fair value, and weighted-average yield of investment securities available for sale by contractual maturities as of September 30, 2018 and December 31, 2017 were as follows:
|  | September 30, 2018
|  | Amortized cost |  | Noncredit Loss Component of OTTI Recorded in OCI |  |  |  | Fair value |  |
|  |  | Gross Unrealized |  |  | Weighted-
|  |  |  | gains |  | losses |  |  | average yield%
(Dollars in thousands) |
U.S. Treasury securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Due within one year | $ | 7,481 |  | $ | - |  | $ | - |  | $ | 55 |  | $ | 7,426 |  | 1.29
U.S. government-sponsored |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
agencies obligations: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Due within one year |  | 156,575 |  |  | - |  |  | - |  |  | 1,584 |  |  | 154,991 |  | 1.25
After 1 to 5 years |  | 236,368 |  |  | - |  |  | - |  |  | 4,480 |  |  | 231,888 |  | 1.82
After 5 to 10 years |  | 191,119 |  |  | - |  |  | 47 |  |  | 5,505 |  |  | 185,661 |  | 2.94
After 10 years |  | 43,638 |  |  | - |  |  | - |  |  | 241 |  |  | 43,397 |  | 2.50
Puerto Rico government |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
obligations: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
After 5 to 10 years |  | 4,013 |  |  | - |  |  | 129 |  |  | - |  |  | 4,142 |  | 3.14
After 10 years |  | 4,111 |  |  | - |  |  | - |  |  | 1,313 |  |  | 2,798 |  | 6.97
United States and Puerto Rico |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
government obligations |  | 643,305 |  |  | - |  |  | 176 |  |  | 13,178 |  |  | 630,303 |  | 2.10
Mortgage-backed securities (“MBS”): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Freddie Mac (“FHLMC”) certificates: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
After 5 to 10 years |  | 96,598 |  |  | - |  |  | 8 |  |  | 3,527 |  |  | 93,079 |  | 2.09
After 10 years |  | 274,233 |  |  | - |  |  | - |  |  | 9,636 |  |  | 264,597 |  | 2.50
|  |  | 370,831 |  |  | - |  |  | 8 |  |  | 13,163 |  |  | 357,676 |  | 2.39
Ginnie Mae (“GNMA”) certificates: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
After 1 to 5 years |  | 160 |  |  | - |  |  | 2 |  |  | - |  |  | 162 |  | 3.52
After 5 to 10 years |  | 65,411 |  |  | - |  |  | 305 |  |  | 714 |  |  | 65,002 |  | 2.89
After 10 years |  | 122,975 |  |  | - |  |  | 2,962 |  |  | 1,030 |  |  | 124,907 |  | 3.93
|  |  | 188,546 |  |  | - |  |  | 3,269 |  |  | 1,744 |  |  | 190,071 |  | 3.57
Fannie Mae (“FNMA”) certificates: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Due within one year |  | 379 |  |  | - |  |  | 8 |  |  | - |  |  | 387 |  | 1.91
After 1 to 5 years |  | 25,872 |  |  | - |  |  | - |  |  | 468 |  |  | 25,404 |  | 2.75
After 5 to 10 years |  | 191,965 |  |  | - |  |  | - |  |  | 6,982 |  |  | 184,983 |  | 2.22
After 10 years |  | 557,882 |  |  | - |  |  | 1,055 |  |  | 18,909 |  |  | 540,028 |  | 2.65
|  | 776,098 |  |  | - |  |  | 1,063 |  |  | 26,359 |  |  | 750,802 |  | 2.55
Collateralized mortgage obligations |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
guaranteed by the FHLMC |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
and GNMA: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
After 1 to 5 years |  | 7,462 |  |  | - |  |  | 4 |  |  | 10 |  |  | 7,456 |  | 2.91
After 10 years |  | 59,575 |  |  | - |  |  | 348 |  |  | 81 |  |  | 59,842 |  | 3.07
|  |  | 67,037 |  |  | - |  |  | 352 |  |  | 91 |  |  | 67,298 |  | 3.05
Other mortgage pass-through |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
trust certificates: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
After 10 years |  | 20,038 |  |  | 5,467 |  |  | - |  |  | - |  |  | 14,571 |  | 4.57
Total MBS |  | 1,422,550 |  |  | 5,467 |  |  | 4,692 |  |  | 41,357 |  |  | 1,380,418 |  | 2.70
Other |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
After 1 to 5 years |  | 500 |  |  | - |  |  | - |  |  | - |  |  | 500 |  | 2.96
Total investment securities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
available for sale | $ | 2,066,355 |  | $ | 5,467 |  | $ | 4,868 |  | $ | 54,535 |  | $ | 2,011,221 |  | 2.51
|  | December 31, 2017
|  | Amortized cost |  | Noncredit Loss Component of OTTI Recorded in OCI |  | Gross Unrealized |  | Fair value |  |
|  |  |  |  |  | Weighted-
|  |  |  | gains |  | losses |  |  | average yield%
(Dollars in thousands)
U.S. Treasury securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| After 1 to 5 years | $ | 7,458 |  | $ | - |  | $ | - |  | $ | 57 |  | $ | 7,401 |  | 1.29
U.S. government-sponsored |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
agencies obligations: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Due within one year |  | 122,471 |  |  | - |  |  | - |  |  | 319 |  |  | 122,152 |  | 1.06
| After 1 to 5 years |  | 309,472 |  |  | - |  |  | 28 |  |  | 3,735 |  |  | 305,765 |  | 1.42
| After 5 to 10 years |  | 133,451 |  |  | - |  |  | 117 |  |  | 319 |  |  | 133,249 |  | 2.72
| After 10 years |  | 40,769 |  |  | - |  |  | 1 |  |  | 149 |  |  | 40,621 |  | 1.84
Puerto Rico government |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
obligations: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| After 5 to 10 years |  | 4,071 |  |  | - |  |  | 47 |  |  | - |  |  | 4,118 |  | 3.14
| After 10 years |  | 3,972 |  |  | - |  |  | - |  |  | 1,277 |  |  | 2,695 |  | 6.97
United States and Puerto Rico |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
government obligations |  | 621,664 |  |  | - |  |  | 193 |  |  | 5,856 |  |  | 616,001 |  | 1.70
MBS: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
FHLMC certificates: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| After 5 to 10 years |  | 18,658 |  |  | - |  |  | 14 |  |  | 63 |  |  | 18,609 |  | 2.14
| After 10 years |  | 297,733 |  |  | - |  |  | 217 |  |  | 4,853 |  |  | 293,097 |  | 2.23
|  |  | 316,391 |  |  | - |  |  | 231 |  |  | 4,916 |  |  | 311,706 |  | 2.23
GNMA certificates: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| After 1 to 5 years |  | 81 |  |  | - |  |  | 1 |  |  | - |  |  | 82 |  | 3.23
| After 5 to 10 years |  | 69,661 |  |  | - |  |  | 1,244 |  |  | - |  |  | 70,905 |  | 3.05
| After 10 years |  | 145,067 |  |  | - |  |  | 5,910 |  |  | 334 |  |  | 150,643 |  | 3.81
|  |  | 214,809 |  |  | - |  |  | 7,155 |  |  | 334 |  |  | 221,630 |  | 3.56
FNMA certificates: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| After 1 to 5 years |  | 20,831 |  |  | - |  |  | 294 |  |  | 109 |  |  | 21,016 |  | 2.69
| After 5 to 10 years |  | 49,934 |  |  | - |  |  | - |  |  | 818 |  |  | 49,116 |  | 1.83
| After 10 years | 613,129 |  |  | - |  |  | 3,180 |  |  | 6,401 |  |  | 609,908 |  | 2.43
|  |  | 683,894 |  |  | - |  |  | 3,474 |  |  | 7,328 |  |  | 680,040 |  | 2.39
Collateralized mortgage |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| obligations issued or guaranteed |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| by the FHLMC and GNMA: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| After 1 to 5 years |  | 5,918 |  |  | - |  |  | 14 |  |  | - |  |  | 5,932 |  | 2.21
| After 5 to 10 years |  | 2,556 |  |  | - |  |  | 11 |  |  | - |  |  | 2,567 |  | 2.23
| After 10 years |  | 35,331 |  |  | - |  |  | 231 |  |  | - |  |  | 35,562 |  | 2.22
|  |  | 43,805 |  |  | - |  |  | 256 |  |  | - |  |  | 44,061 |  | 2.22
Other mortgage pass-through |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
trust certificates: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| After 10 years |  | 22,791 |  |  | 5,731 |  |  | - |  |  | - |  |  | 17,060 |  | 2.44
Total MBS |  | 1,281,690 |  |  | 5,731 |  |  | 11,116 |  |  | 12,578 |  |  | 1,274,497 |  | 2.54
Other |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Due within one year |  | 100 |  |  | - |  |  | - |  |  | - |  |  | 100 |  | 1.48
Equity securities (1) |  | 424 |  |  | - |  |  | - |  |  | 6 |  |  | 418 |  | 2.11
Total investment securities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| available for sale | $ | 1,903,878 |  | $ | 5,731 |  | $ | 11,309 |  | $ | 18,440 |  | $ | 1,891,016 |  | 2.27
(1) | As of January 1, 2018, the Corporation adopted ASU 2016-01, resulting in the reclassification of $0.4 million in equity securities from available-for-sale investment securities to other investment securities.
Roll-Forward of Credit Losses on Debt Securities Held by Corporation | T he Corporation recorded OTTI losses on available-for-sale debt securities as follows:
|  | Quarter Ended |  | Nine-Month Period Ended
|  | September 30, |  | September 30,
|  | 2018 |  | 2017 |  | 2018 |  | 2017
(In thousands) |  |  |  |  |  |  |  |  |  |  |
Total OTTI losses | $ | - |  | $ | - |  | $ | - |  | $ | (12,231)
Portion of OTTI recognized in OCI |  | - |  |  | - |  |  | - |  |  | -
Net impairment losses recognized in earnings (1) | $ | - |  | $ | - |  | $ | - |  | $ | (12,231)
(1) | Credit losses on Puerto Rico government debt securities, recorded in the first quarter of 2017.
The following tables summarize the roll-forward of credit losses on debt securities held by the Corporation for which a portion of an OTTI is recognized in OCI: |
|  | Cumulative OTTI credit losses recognized in earnings on securities still held |
|  |  |  |  |  | Credit impairments |  | Credit loss |  |  |
|  | June 30, |  |  | recognized in earnings on |  | reductions for |  | September 30, |
|  | 2018 |  |  | securities that have been |  | securities sold |  | 2018 |
|  | Balance |  |  | previously impaired |  | during the period |  | Balance |
(In thousands) |  |  |  |  |  |  |  |  |  |  |  |  |
Available-for-sale securities |  |  |  |  |  |  |  |  |  |  |  |  |
Private label MBS | $ | 6,792 |  |  | $ | - |  | $ | - |  | $ | 6,792 |
|  | Cumulative OTTI credit losses recognized in earnings on securities still held |
|  |  |  |  | Credit impairments |  | Credit loss |  |  |
|  | December 31, |  | recognized in earnings on |  | reductions for |  | September 30, |
|  | 2017 |  | securities that have been |  | securities sold |  | 2018 |
|  | Balance |  | previously impaired |  | during the period |  | Balance |
(In thousands) |  |  |  |  |  |  |  |  |  |  |  |
Available-for-sale securities |  |  |  |  |  |  |  |  |  |  |  |
Private label MBS | $ | 6,792 |  | $ | - |  | $ | - |  | $ | 6,792 |
|  | Cumulative OTTI credit losses recognized in earnings on securities still held |
|  |  |  |  | Credit impairments |  |  |  |  |
|  | June 30, |  | recognized in earnings |  | Credit loss reductions |  | September 30, |
|  | 2017 |  | on securities that have been | for securities sold |  | 2017 |
|  | Balance |  | previously impaired |  | during the period |  | Balance |
(In thousands) |  |  |  |  |  |  |  |  |  |  |  |
Available-for-sale securities |  |  |  |  |  |  |  |  |  |  |  |
Private label MBS | $ | 6,792 |  | $ | - |  | $ | - |  | $ | 6,792 |
|  | Cumulative OTTI credit losses recognized in earnings on securities still held |
|  |  |  |  | Credit impairments |  |  |  |  |
|  | December 31, |  | recognized in earnings |  | Credit loss reductions |  | September 30, |
|  | 2016 |  | on securities that have been |  | for securities sold |  | 2017 |
|  | Balance |  | previously impaired |  | during the period |  | Balance |
(In thousands) |  |  |  |  |  |  |  |  |  |  |  |
Available-for-sale securities |  |  |  |  |  |  |  |  |  |  |  |
Puerto Rico government obligations | $ | 22,189 |  | $ | 12,231 |  | $ | (34,420) |  | $ | - |
Private label MBS |  | 6,792 |  |  | - |  |  | - |  |  | 6,792 |
Total OTTI credit losses for available-for-sale |  |  |  |  |  |  |  |  |  |  |  |
debt securities | $ | 28,981 |  | $ | 12,231 |  | $ | (34,420) |  | $ | 6,792 |
Held-to-maturity Securities [Member] |
Other Than Temporary Impairment Credit Losses Recognized In Earnings [Line Items] |
Investment Securities Available for Sale | The amortized cost, gross unrecognized gains and losses, estimated fair value, weighted-average yield and contractual maturities of investment securities held to maturity as of September 30, 2018 and December 31, 2017 were as follows:
|  | September 30, 2018
|  | Amortized cost |  |  |  |  | Fair value |  |
|  |  |  | Gross Unrecognized |  |  |
|  |  |  | gains |  | losses |  |  | Weighted- average yield%
Puerto Rico Municipal Bonds: |  |  |  |  |  |  |  |  |  |  |  |  |  |
| After 1 to 5 years | $ | 6,096 |  |  | $ | - |  | $ | 364 |  | $ | 5,732 |  | 4.73
| After 5 to 10 years |  | 53,006 |  |  |  | - |  |  | 3,374 |  |  | 49,632 |  | 5.94
| After 10 years |  | 85,697 |  |  |  | - |  |  | 9,358 |  |  | 76,339 |  | 5.78
Total investment securities |  |  |  |  |  |  |  |  |  |  |  |  |  |
| held to maturity | $ | 144,799 |  |  | $ | - |  | $ | 13,096 |  | $ | 131,703 |  | 5.79
|  | December 31, 2017
|  | Amortized cost |  |  |  | Fair value |  |
|  |  | Gross Unrecognized |  |  |
|  |  | gains |  | losses |  |  | Weighted- average yield%
Puerto Rico Municipal Bonds: |  |  |  |  |  |  |  |  |  |  |  |  |
| After 1 to 5 years | $ | 3,853 |  | $ | - |  | $ | 173 |  | $ | 3,680 |  | 5.38
| After 5 to 10 years |  | 39,523 |  |  | - |  |  | 3,048 |  |  | 36,475 |  | 5.28
| After 10 years |  | 107,251 |  |  | - |  |  | 16,374 |  |  | 90,877 |  | 4.93
Total investment securities |  |  |  |  |  |  |  |  |  |  |  |  |
| held to maturity | $ | 150,627 |  | $ | - |  | $ | 19,595 |  | $ | 131,032 |  | 5.03
| As of September 30, 2018
| Less than 12 months |  | 12 months or more |  | Total
|  |  | Unrecognized |  |  |  | Unrecognized |  |  |  | Unrecognized
| Fair Value |  | Losses |  | Fair Value |  | Losses |  | Fair Value |  | Losses
|  | (In thousands)
Debt securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Puerto Rico Municipal Bonds | $ | - |  | $ | - |  | $ | 131,703 |  | $ | 13,096 |  | $ | 131,703 |  | $ | 13,096
| As of December 31, 2017
| Less than 12 months |  | 12 months or more |  | Total
|  |  | Unrecognized |  |  |  | Unrecognized |  |  |  | Unrecognized
| Fair Value |  | Losses |  | Fair Value |  | Losses |  | Fair Value |  | Losses
|  | (In thousands)
Debt securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Puerto Rico Municipal Bonds | $ | - |  | $ | - |  | $ | 131,032 |  | $ | 19,595 |  | $ | 131,032 |  | $ | 19,595

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