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FAIR VALUE | 9 Months Ended
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Sep. 30, 2021
Fair Value Disclosures [Abstract] |
FAIR VALUE [Text Block] | NOTE 25 – FAIR VALUE Fair Value Measurement The FASB authoritative guidance for fair value measurement defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. This guidance also establishes a fair value hierarchy for classifying financial instruments. The hierarchy is based on whether the inputs to the valuation techniques used to measure fair value are observable or unobservable. One of three levels of inputs may be used to measure fair value:
Level 1 | Valuations of Level 1 assets and liabilities are obtained from readily-available pricing sources for market transactions involving identical assets or liabilities. Level 1 assets and liabilities include equity securities that trade in an active exchange market, as well as certain U.S. Treasury and other U.S. government and agency securities and corporate debt securities that are traded by dealers or brokers in active markets.
Level 2 | Valuations of Level 2 assets and liabilities are based on observable inputs other than Level 1 prices, such as quoted prices for similar assets or liabilities, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 2 assets and liabilities include (i) MBS for which the fair value is estimated based on the value of identical or comparable assets, (ii) debt securities with quoted prices that are traded less frequently than exchange-traded instruments, and (iii) derivative contracts whose value is determined using a pricing model with inputs that are observable in the market or can be derived principally from or corroborated by observable market data.
Level 3 | Valuations of Level 3 assets and liabilities are based on unobservable inputs that are supported by little or no market activity and are significant to the fair value of the assets or liabilities. Level 3 assets and liabilities include financial instruments whose value is determined by using pricing models for which the determination of fair value requires significant management judgment as to the estimation.
Financial Instruments Recorded at Fair Value on a Recurring Basis Investment securities available for sale and marketable equity securities held at fair value The fair value of investment securities was the market value based on quoted market prices (as is the case with U.S. Treasury notes, non-callable U.S. agencies debt securities, and equity securities with readily determinable fair values), when available (Level 1), or, market prices for identical or comparable assets (as is the case with MBS and callable U.S. agency debt securities) that are based on observable market parameters, including benchmark yields, reported trades, quotes from brokers or dealers, issuer spreads, bids, offers and reference data, including market research operations, when available (Level 2). Observable prices in the market already consider the risk of nonperformance. If listed prices or quotes are not available, fair value is based upon discounted cash flow models that use unobservable inputs due to the limited market activity of the instrument, as is the case with certain private label MBS held by the Corporation (Level 3). Derivative instruments The fair value of most of the Corporation’s derivative instruments is based on observable market parameters and takes into consideration the credit risk component of paying counterparties, when appropriate. On interest caps, only the seller's credit risk is considered. The Corporation valued the caps using a discounted cash flow approach based on the related LIBOR and swap rate for each cash flow The Corporation valued the interest rate swaps using a discounted cash flow approach based on the related LIBOR and swap forward rate for each cash flow. The Corporation considers a credit spread for those derivative instruments that are not secured. The cumulative mark-to-market effect of credit risk in the valuation of derivative instruments for the quarters and nine-month periods ended September 30, 2021 and 2020 was immaterial.
Assets and liabilities measured at fair value on a recurring basis are summarized below as of September 30, 2021 and December 31, 2020:
|  | As of September 30, 2021 |  | As of December 31, 2020
|  | Fair Value Measurements Using |  | Fair Value Measurements Using
(In thousands) | Level 1 |  | Level 2 |  | Level 3 |  | Assets/Liabilities at Fair Value |  | Level 1 |  | Level 2 |  | Level 3 |  | Assets/Liabilities at Fair Value
Assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Securities available for sale: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| U.S. Treasury securities | $ | 87,887 |  | $ | - |  | $ | - |  | $ | 87,887 |  | $ | 7,507 |  | $ | - |  | $ | - |  | $ | 7,507
| Noncallable U.S. agency debt securities |  | - |  |  | 278,795 |  |  | - |  |  | 278,795 |  |  | - |  |  | 173,371 |  |  | - |  |  | 173,371
| Callable U.S. agencies debt securities and MBS |  | - |  |  | 6,311,329 |  |  | - |  |  | 6,311,329 |  |  | - |  |  | 4,454,164 |  |  | - |  |  | 4,454,164
| Puerto Rico government obligations |  | - |  |  | - |  |  | 2,894 |  |  | 2,894 |  |  | - |  |  | - |  |  | 2,899 |  |  | 2,899
| Private label MBS |  | - |  |  | - |  |  | 7,574 |  |  | 7,574 |  |  | - |  |  | - |  |  | 8,428 |  |  | 8,428
| Other investments |  | - |  |  | - |  |  | 1,000 |  |  | 1,000 |  |  | - |  |  | - |  |  | 650 |  |  | 650
Equity securities |  | 5,436 |  |  | - |  |  | - |  |  | 5,436 |  |  | 1,474 |  |  | - |  |  | - |  |  | 1,474
Derivatives, included in assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Interest rate swap agreements |  | - |  |  | 1,218 |  |  | - |  |  | 1,218 |  |  | - |  |  | 1,622 |  |  | - |  |  | 1,622
| Purchased interest rate cap agreements |  | - |  |  | 3 |  |  | - |  |  | 3 |  |  | - |  |  | 1 |  |  | - |  |  | 1
| Interest rate lock commitments |  | - |  |  | 485 |  |  | - |  |  | 485 |  |  | - |  |  | 737 |  |  | - |  |  | 737
| Forward contracts |  | - |  |  | 44 |  |  | - |  |  | 44 |  |  | - |  |  | 102 |  |  | - |  |  | 102
| Forward loan sales commitments |  | - |  |  | 20 |  |  | - |  |  | 20 |  |  | - |  |  | 20 |  |  | - |  |  | 20
Liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivatives, included in liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Interest rate swap agreements |  | - |  |  | 1,213 |  |  | - |  |  | 1,213 |  |  | - |  |  | 1,639 |  |  | - |  |  | 1,639
| Written interest rate cap agreements |  | - |  |  | 3 |  |  | - |  |  | 3 |  |  | - |  |  | 1 |  |  | - |  |  | 1
| Forward contracts |  | - |  |  | 11 |  |  | - |  |  | 11 |  |  | - |  |  | 280 |  |  | - |  |  | 280
The table below presents a reconciliation of the beginning and ending balances of all assets and liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) for the quarters and nine-month periods ended September 30, 2021 and 2020:
|  |  | Quarter Ended September 30,
|  |  | 2021 |  | 2020
Level 3 Instruments Only | Securities |  | Securities
(In thousands) | Available For Sale (1) |  | Available For Sale (1)
Beginning balance | $ | 11,481 |  | $ | 12,643
| Total gains (losses) (realized/unrealized): |  |  |  |  |
|  | Included in other comprehensive income |  | 191 |  |  | 649
|  | Included in earnings |  | 9 |  |  | -
| Purchases |  | 1,000 |  |  | -
| BSPR securities acquired |  | - |  |  | 150
| Principal repayments and amortization |  | (1,213) |  |  | (1,046)
Ending balance | $ | 11,468 |  | $ | 12,396
(1) | Amounts mostly related to private label MBS.
|  |  | Nine-Month Period Ended September 30,
|  |  | 2021 |  | 2020
Level 3 Instruments Only | Securities |  | Securities
(In thousands) | Available For Sale(1) |  | Available For Sale(1)
Beginning balance | $ | 11,977 |  | $ | 14,590
| Total gains (losses) (realized/unrealized): |  |  |  |  |
|  | Included in other comprehensive income |  | 896 |  |  | 1,615
|  | Included in earnings |  | 136 |  |  | (1,631)
| Purchases |  | 1,000 |  |  | -
| BSPR securities acquired |  | - |  |  | 150
| Principal repayments and amortization |  | (2,541) |  |  | (2,328)
Ending balance | $ | 11,468 |  | $ | 12,396
(1) | Amounts mostly related to private label MBS.
The tables below present qualitative information for significant assets and liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) as of September 30, 2021 and December 31, 2020: |  |
|  | September 30, 2021 |  |
|  | Fair Value |  | Valuation Technique |  | Unobservable Input |  | Range |  | Weighted Average
(Dollars in thousands) |  |  |  | Minimum | Maximum |
Investment securities available-for-sale:
| Private label MBS | $ | 7,574 |  | Discounted cash flows |  | Discount rate |  | 12.7% | 12.7% |  | 12.7%
|  |  |  |  |  |  | Prepayment rate |  | 4.8% | 24.1% |  | 15.8%
|  |  |  |  |  |  | Projected cumulative loss rate |  | 0.2% | 18.6% |  | 9.6%
| Puerto Rico government obligations |  | 2,894 |  | Discounted cash flows |  | Discount rate |  | 6.7% | 6.7% |  | 6.7%
|  |  |  |  |  |  | Projected cumulative loss rate |  | 10.7% | 10.7% |  | 10.7%
|  | December 31, 2020 |  |
|  | Fair Value |  | Valuation Technique |  | Unobservable Input |  | Range |  | Weighted Average
(Dollars in thousands) |  |  |  | Minimum | Maximum |
Investment securities available-for-sale:
| Private label MBS | $ | 8,428 |  | Discounted cash flows |  | Discount rate |  | 12.2% | 12.2% |  | 12.2%
|  |  |  |  |  |  | Prepayment rate |  | 1.2% | 18.8% |  | 12.1%
|  |  |  |  |  |  | Projected cumulative loss rate |  | 2.6% | 22.3% |  | 10.2%
| Puerto Rico government obligations |  | 2,899 |  | Discounted cash flows |  | Discount rate |  | 7.9% | 7.9% |  | 7.9%
|  |  |  |  |  |  | Projected cumulative loss rate |  | 12.4% | 12.4% |  | 12.4%
Information about Sensitivity to Changes in Significant Unobservable Inputs Private label MBS: The significant unobservable inputs in the valuation include probability of default, the loss severity assumption, and prepayment rates. Shifts in those inputs would result in different fair value measurements. Increases in the probability of default, loss severity assumptions, and prepayment rates in isolation would generally result in an adverse effect on the fair value of the instruments. The Corporation modeled meaningful and possible shifts of each input to assess the effect on the fair value estimation. Puerto Rico Government Obligations: The significant unobservable input used in the fair value measurement is the assumed loss rate of the underlying residential mortgage loans that collateralize these obligations, which are guaranteed by the PRHFA. A significant increase (decrease) in the assumed rate would lead to a (lower) higher fair value estimate. The fair value of these bonds was based on a discounted cash flow methodology that considers the structure and terms of the underlying collateral. The Corporation utilizes PDs and LGDs that consider, among other things, historical payment performance, loan-to-value attributes and relevant current and forward-looking macroeconomic variables, such as regional unemployment rates, the housing price index and the expected recovery of PRHFA guarantee. Under this approach, all future cash flows (interest and principal) from the underlying collateral loans, adjusted by prepayments and the PDs and LGDs derived from the above-described methodology, are discounted at the internal rate of return as of the reporting date and compared to the amortized cost. The table below summarizes changes in unrealized gains and losses recorded in earnings for the quarters and nine-month periods ended September 30, 2021 and 2020 for Level 3 assets and liabilities that were still held at the end of each period:
|  |  | Changes in Unrealized Losses
|  |  | Quarter Ended September 30, |  | Nine-Month Period Ended September 30,
|  |  | 2021 |  | 2020 |  | 2021 |  | 2020
Level 3 Instruments Only | Securities Available for Sale |  | Securities Available for Sale |  | Securities Available for Sale |  | Securities Available for Sale
(In thousands) |  |  |  |  |  |  |  |  |  |  |
Changes in unrealized losses relating to assets |  |  |  |  |  |  |  |  |  |  |
| still held at reporting date: |  |  |  |  |  |  |  |  |  |  |
| Provision for credit losses - benefit (expense) | $ | 9 |  | $ | - |  | $ | 136 |  | $ | (1,631)
Additionally, fair value is used on a nonrecurring basis to evaluate certain assets in accordance with GAAP. Adjustments to fair value usually result from the application of lower-of-cost or market accounting (e.g., loans held for sale carried at the lower-of-cost or fair value and repossessed assets) or write-downs of individual assets (e.g., goodwill and loans).
As of September 30, 2021, the Corporation recorded losses or valuation adjustments for assets recognized at fair value on a non-recurring basis as shown in the following table:
|  | Carrying value as of September 30, 2021 |  | Losses recorded for the Quarter Ended September 30, 2021 |  | Losses recorded for the Nine-Month Period Ended September 30, 2021
|  | Level 1 |  | Level 2 |  | Level 3 |  |  |  |  |  |
(In thousands) |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans receivable (1) | $ | - |  | $ | - |  | $ | 176,683 |  | $ | (1,362) |  | $ | (3,156)
OREO (2) |  | - |  |  | - |  |  | 43,798 |  |  | (71) |  |  | (435)
(1) | Consists mainly of collateral dependent commercial and construction loans. The Corporation generally measured losses based on the fair value of the collateral. The Corporation derived the fair values from external appraisals that took into consideration prices in observed transactions involving similar assets in similar locations but adjusted for specific characteristics and assumptions of the collateral (e.g., absorption rates), which are not market observable.
(2) | The Corporation derived the fair values from appraisals that took into consideration prices in observed transactions involving similar assets in similar locations but adjusted for specific characteristics and assumptions of the properties (e.g., absorption rates and net operating income of income producing properties), which are not market observable. Losses were related to market valuation adjustments after the transfer of the loans to the OREO portfolio.
As of September 30, 2020, the Corporation recorded losses or valuation adjustments for assets recognized at fair value on a non-recurring basis as shown in the following table:
|  |  |  |  |  |  |  |  |  |  | Losses recorded |  | Losses recorded
|  |  |  |  |  |  |  |  |  |  |  | for the Quarter Ended |  |  | for the Nine-Month Period Ended
|  | Carrying value as of September 30, 2020 |  | September 30, 2020 |  | September 30, 2020
|  | Level 1 |  | Level 2 |  | Level 3 |  |  |  |  |  |
(In thousands) |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans receivable (1) | $ | - |  | $ | - |  | $ | 239,256 |  | $ | (193) |  | $ | (5,906)
OREO (2) |  | - |  |  | - |  |  | 89,049 |  |  | (999) |  |  | (1,775)
(1) | Consists mainly of collateral dependent commercial and construction loans. The Corporation generally measured losses based on the fair value of the collateral. The Corporation derived the fair values from external appraisals that took into consideration prices in observed transactions involving similar assets in similar locations but adjusted for specific characteristics and assumptions of the collateral (e.g., absorption rates), which are not market observable.
(2) | The Corporation derived the fair values from appraisals that took into consideration prices in observed transactions involving similar assets in similar locations but adjusted for specific characteristics and assumptions of the properties (e.g., absorption rates and net operating income of income producing properties), which are not market observable. Losses were related to market valuation adjustments after the transfer of the loans to the OREO portfolio.
Qualitative information regarding the fair value measurements for Level 3 financial instruments as of September 30, 2021 are as follows:
| September 30, 2021
| Method |  | Inputs
Loans | Income, Market, Comparable Sales, Discounted Cash Flows |  | External appraised values; probability weighting of broker price opinions; management assumptions regarding market trends or other relevant factors
OREO | Income, Market, Comparable Sales, Discounted Cash Flows |  | External appraised values; probability weighting of broker price opinions; management assumptions regarding market trends or other relevant factors
The following tables present the carrying value, estimated fair value and estimated fair value level of the hierarchy of financial instruments as of September 30, 2021 and December 31, 2020:
|  | Total Carrying Amount in Statement of Financial Condition as of September 30, 2021 |  | Fair Value Estimate as of September 30, 2021 |  | Level 1 |  | Level 2 |  | Level 3
(In thousands) |  |  |  |  |  |  |  |  |  |  |  |  |  |
Assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and due from banks and money |  |  |  |  |  |  |  |  |  |  |  |  |  |
| market investments (amortized cost) | $ | 2,658,173 |  | $ | 2,658,173 |  | $ | 2,658,173 |  | $ | - |  | $ | -
Investment securities available |  |  |  |  |  |  |  |  |  |  |  |  |  |
| for sale (fair value) |  | 6,689,479 |  |  | 6,689,479 |  |  | 87,887 |  |  | 6,590,124 |  |  | 11,468
Investment securities held to maturity (amortized cost) |  | 177,805 |  |  |  |  |  |  |  |  |  |  |  |
Less: allowance for credit losses on held to |  |  |  |  |  |  |  |  |  |  |  |  |  |
| held to maturity securities |  | (8,317) |  |  |  |  |  |  |  |  |  |  |  |
Investment securities held to maturity, net of allowance | $ | 169,488 |  |  | 170,438 |  |  | - |  |  | - |  |  | 170,438
Equity Securities (fair value) |  | 37,427 |  |  | 37,427 |  |  | 5,436 |  |  | 31,991 |  |  | -
Loans held for sale (lower of cost or market) |  | 30,681 |  |  | 31,607 |  |  | - |  |  | 31,607 |  |  | -
Loans, held for investment (amortized cost) |  | 11,140,582 |  |  |  |  |  |  |  |  |  |  |  |
Less: allowance for credit losses for loans and finance leases |  | (288,360) |  |  |  |  |  |  |  |  |  |  |  |
Loans held for investment, net of allowance | $ | 10,852,222 |  |  | 11,021,304 |  |  | - |  |  | - |  |  | 11,021,304
Derivatives, included in assets (fair value) |  | 1,770 |  |  | 1,770 |  |  | - |  |  | 1,770 |  |  | -
Liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deposits (amortized cost) | $ | 17,984,658 |  | $ | 18,013,613 |  | $ | - |  | $ | 18,013,613 |  | $ | -
Securities sold under agreements |  |  |  |  |  |  |  |  |  |  |  |  |  |
| to repurchase (amortized cost) |  | 300,000 |  |  | 322,555 |  |  | - |  |  | 322,555 |  |  | -
Advances from FHLB (amortized cost) |  | 320,000 |  |  | 324,992 |  |  | - |  |  | 324,992 |  |  | -
Other borrowings (amortized cost) |  | 183,762 |  |  | 149,246 |  |  | - |  |  | - |  |  | 149,246
Derivatives, included in liabilities (fair value) |  | 1,227 |  |  | 1,227 |  |  | - |  |  | 1,227 |  |  | -
|  | Total Carrying Amount in Statement of Financial Condition as of December 31, 2020 |  | Fair Value Estimate as of December 31, 2020 |  | Level 1 |  | Level 2 |  | Level 3
(In thousands) |  |  |  |  |  |  |  |  |  |  |  |  |  |
Assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and due from banks and money |  |  |  |  |  |  |  |  |  |  |  |  |  |
| market investments (amortized cost) | $ | 1,493,833 |  | $ | 1,493,833 |  | $ | 1,493,833 |  | $ | - |  | $ | -
Investment securities available |  |  |  |  |  |  |  |  |  |  |  |  |  |
| for sale (fair value) |  | 4,647,019 |  |  | 4,647,019 |  |  | 7,507 |  |  | 4,627,535 |  |  | 11,977
Investment securities held to maturity (amortized cost) |  | 189,488 |  |  |  |  |  |  |  |  |  |  |  |
Less: allowance for credit losses on |  |  |  |  |  |  |  |  |  |  |  |  |  |
| held to maturity securities |  | (8,845) |  |  |  |  |  |  |  |  |  |  |  |
Investment securities held to maturity, net of allowance |  | 180,643 |  |  | 173,806 |  |  | - |  |  | - |  |  | 173,806
Equity securities (fair value) |  | 37,588 |  |  | 37,588 |  |  | 1,474 |  |  | 36,114 |  |  | -
Loans held for sale (lower of cost or market) |  | 50,289 |  |  | 52,322 |  |  | - |  |  | 52,322 |  |  | -
Loans, held for investment (amortized cost) |  | 11,777,289 |  |  |  |  |  |  |  |  |  |  |  |
Less: allowance for credit losses for loans and finance leases |  | (385,887) |  |  |  |  |  |  |  |  |  |  |  |
| Loans held for investment, net of allowance | $ | 11,391,402 |  |  | 11,564,635 |  |  | - |  |  | - |  |  | 11,564,635
Derivatives, included in assets (fair value) |  | 2,842 |  |  | 2,842 |  |  | - |  |  | 2,842 |  |  | -
Liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deposits (amortized cost) | $ | 15,317,383 |  | $ | 15,363,236 |  | $ | - |  | $ | 15,363,236 |  | $ | -
Securities sold under |  |  |  |  |  |  |  |  |  |  |  |  |  |
| agreements to repurchase (amortized cost) |  | 300,000 |  |  | 329,493 |  |  | - |  |  | 329,493 |  |  | -
Advances from FHLB (amortized cost) |  | 440,000 |  |  | 446,703 |  |  | - |  |  | 446,703 |  |  | -
Other borrowings (amortized cost) |  | 183,762 |  |  | 151,645 |  |  | - |  |  | - |  |  | 151,645
Derivatives, included in liabilities (fair value) |  | 1,920 |  |  | 1,920 |  |  | - |  |  | 1,920 |  |  | -
The short-term nature of certain assets and liabilities result in their carrying value approximating fair value. These include cash and due from banks and other short-term assets, such as FHLB stock. Certain assets, the most significant being premises and equipment, mortgage servicing rights, core deposit, and other customer relationship intangibles, are not considered financial instruments and are not included above. Accordingly, this fair value information is not intended to, and does not, represent the Corporation’s underlying value. Many of these assets and liabilities that are subject to the disclosure requirements are not actively traded, requiring management to estimate fair values. These estimates necessarily involve the use of assumptions and judgment about a wide variety of factors, including but not limited to, relevancy of market prices of comparable instruments, expected futures cash flows, and appropriate discount rates.

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- Definition The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 + Details
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