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LOANS HELD FOR INVESTMENT (Tables)

9 Months Ended

Sep. 30, 2021

Accounts Notes And Loans Receivable [Line Items]

Loan Portfolio Held for Investment [Table Text Block]

The following provides information about the loan portfolio held for investment as of the indicated dates:

		As ofSeptember 30,			As of December 31,
		2021			2020
(In thousands)
Residential mortgage loans, mainly secured by first mortgages		$	3,095,015		$	3,521,954
Construction loans			170,208			212,500
Commercial mortgage loans			2,136,502			2,230,602
C&I loans (1) (2)			2,932,712			3,202,590
Consumer loans			2,806,145			2,609,643
	Loans held for investment (3)		11,140,582			11,777,289
ACL on loans and finance leases			(288,360)			(385,887)
Loans held for investment, net		$	10,852,222		$	11,391,402
(1)	As of September 30, 2021 and December 31, 2020, includes $218.4 million and $406.0 million, respectively, of SBA PPP loans.
(2)	As of September 30, 2021 and December 31, 2020, includes $970.0 million and $1.0 billion, respectively, of commercial loans that were secured by real estate but are not dependent upon the real estate for repayment.
(3)	Includes accretable fair value net purchase discounts of $37.6 million and $48.0 million as of September 30, 2021 and December 31, 2020, respectively.

Corporation's Nonaccrual Status and Loans 90 Days or More Still Accruing [Table text Block]

The following tables present by portfolio classes the amortized cost basis of loans on nonaccrual status and loans past due 90 days or more and still accruing as of September 30, 2021 and the interest income recognized on nonaccrual loans for the quarters and nine-month periods ended September 30, 2021 and 2020:
				As of September 30, 2021												Quarter Ended September 30, 2021			Quarter Ended September 30, 2020			Nine-Month Period Ended September 30, 2021			Nine-Month Period Ended September 30, 2020
Puerto Rico and Virgin Islands region				Nonaccrual Loans with No ACL			Nonaccrual Loans with ACL			Total Nonaccrual Loans (2)			Loans Past Due 90 days or more and Still Accruing (2)(3)			Interest Income Recognized on Nonaccrual Loans			Interest Income Recognized on Nonaccrual Loans		`	Interest Income Recognized on Nonaccrual Loans			Interest Income Recognized on Nonaccrual Loans
(In thousands)
Residential mortgage loans, mainly secured
	by first mortgages:
		FHA\VA government-guaranteed		$	-		$	-		$	-		$	76,376		$	-		$	-		$	-		$	-
		Conventional residential mortgage loans			4,284			47,516			51,800			31,368			197			269			1,032			835
Construction loans					4,109			1,984			6,093			2			16			19			48			61
Commercial mortgage loans					9,626			17,186			26,812			19,593			49			35			151			142
C&I loans					11,820			6,394			18,214			17,785			36			24			83			67
Consumer Loans:
		Auto loans			3,137			2,971			6,108			-			26			17			79			138
		Finance leases			251			447			698			-			-			2			1			23
		Personal loans			1			991			992			-			17			8			71			36
		Credit cards			-			-			-			2,708			-			-			-			-
		Other consumer loans			16			1,483			1,499			-			2			-			3			5
			Total loans held for investment (1)	$	33,244		$	78,972		$	112,216		$	147,832		$	343		$	374		$	1,468		$	1,307
(1)		Nonaccrual loans exclude $369.9 million of troubled debt restructuring (“TDR”) loans that were in compliance with modified terms and in accrual status as of September 30, 2021.
(2)		Nonaccrual loans exclude PCD loans previously accounted for under ASC Subtopic 310-30, “Loans and Debt Securities Acquired with Deteriorated Credit Quality” (“ASC Subtopic 310-30”) for which the Corporation made the accounting policy election for maintaining pools of loans accounted for under ASC Subtopic 310-30 as “units of account” both at the time of adoption of CECL on January 1, 2020 and on an ongoing basis for credit loss measurement. These loans accrete interest income based on the effective interest rate of the loan pools determined at the time of adoption of CECL and will continue to be excluded from nonaccrual loan statistics as long as the Corporation can reasonably estimate the timing and amount of cash flows expected to be collected on the loan pools. The amortized cost of such loans as of September 30, 2021 was $120.7 million. The portion of such loans contractually past due 90 days or more is presented in the loans past due 90 days or more and still accruing category in the table above.
(3)		These include rebooked loans, which were previously pooled into GNMA securities, amounting to $8.5 million as of September 30, 2021. Under the GNMA program, the Corporation has the option but not the obligation to repurchase loans that meet GNMA’s specified delinquency criteria. For accounting purposes, the loans subject to the repurchase option are required to be reflected on the financial statements with an offsetting liability. During the nine-month period ended September 30, 2021, the Corporation repurchased, pursuant to the aforementioned repurchase option, $0.4 million of loans previously sold to GNMA.

				As of September 30, 2021												Quarter Ended September 30, 2021			Quarter Ended September 30, 2020			Nine-Month Period Ended September 30, 2021			Nine-Month Period Ended September 30, 2020
Florida region				Nonaccrual Loans with No ACL			Nonaccrual Loans with ACL			Total Nonaccrual Loans			Loans Past Due 90 days or more and Still Accruing			Interest Income Recognized on Nonaccrual Loans			Interest Income Recognized on Nonaccrual Loans			Interest Income Recognized on Nonaccrual Loans			Interest Income Recognized on Nonaccrual Loans
(In thousands)
Residential mortgage loans, mainly secured
	by first mortgages:
		FHA\VA government-guaranteed		$	-		$	-		$	-		$	250		$	-		$	-		$	-		$	-
		Conventional residential mortgage loans			-			8,789			8,789			-			47			19			171			134
Construction loans					-			-			-			-			-			-			-			-
Commercial mortgage loans					-			-			-			-			-			-			-			-
C&I loans					491			285			776			-			15			19			53			52
Consumer Loans:
		Auto loans			-			49			49			-			-			-			-			-
		Finance leases			-			-			-			-			-			-			-			-
		Personal loans			-			-			-			-			-			-			-			-
		Credit cards			-			-			-			-			-			-			-			-
		Other consumer loans			-			311			311			-			1			-			8			4
			Total loans held for investment (1)	$	491		$	9,434		$	9,925		$	250		$	63		$	38		$	232		$	190
(1)		Nonaccrual loans exclude $5.8 million of TDR loans that were in compliance with modified terms and in accrual status as of September 30, 2021.

				As of September 30, 2021												Quarter Ended September 30, 2021			Quarter Ended September 30, 2020			Nine-Month Period Ended September 30, 2021			Nine-Month Period Ended September 30, 2020
Total				Nonaccrual Loans with No ACL			Nonaccrual Loans with ACL			Total Nonaccrual Loans (2)			Loans Past Due 90 days or more and Still Accruing (2)(3)			Interest Income Recognized on Nonaccrual Loans			Interest Income Recognized on Nonaccrual Loans			Interest Income Recognized on Nonaccrual Loans			Interest Income Recognized on Nonaccrual Loans
(In thousands)
Residential mortgage loans, mainly secured
	by first mortgages:
		FHA\VA government-guaranteed		$	-		$	-		$	-		$	76,626		$	-		$	-		$	-		$	-
		Conventional residential mortgage loans			4,284			56,305			60,589			31,368			244			288			1,203			969
Construction loans					4,109			1,984			6,093			2			16			19			48			61
Commercial mortgage loans					9,626			17,186			26,812			19,593			49			35			151			142
C&I loans					12,311			6,679			18,990			17,785			51			43			136			119
Consumer Loans:
		Auto loans			3,137			3,020			6,157			-			26			17			79			138
		Finance leases			251			447			698			-			-			2			1			23
		Personal loans			1			991			992			-			17			8			71			36
		Credit cards			-			-			-			2,708			-			-			-			-
		Other consumer loans			16			1,794			1,810			-			3			-			11			9
			Total loans held for investment (1)	$	33,735		$	88,406		$	122,141		$	148,082		$	406		$	412		$	1,700		$	1,497
(1)		Nonaccrual loans exclude $375.7 million of TDR loans that were in compliance with modified terms and in accrual status as of September 30, 2021.
(2)		Nonaccrual loans exclude PCD loans previously accounted for under ASC Subtopic 310-30 for which the Corporation made the accounting policy election for maintaining pools of loans accounted for under ASC Subtopic 310-30 as “units of account” both at the time of adoption of CECL on January 1, 2020 and on an ongoing basis for credit loss measurement. These loans accrete interest income based on the effective interest rate of the loan pools determined at the time of adoption of CECL and will continue to be excluded from nonaccrual loan statistics as long as the Corporation can reasonably estimate the timing and amount of cash flows expected to be collected on the loan pools. The amortized cost of such loans as of September 30, 2021 was $120.7 million. The portion of such loans contractually past due 90 days or more is presented in the loans past due 90 days or more and still accruing category in the table above.
(3)		These include rebooked loans, which were previously pooled into GNMA securities, amounting to $8.5 million as of September 30, 2021. Under the GNMA program, the Corporation has the option but not the obligation to repurchase loans that meet GNMA’s specified delinquency criteria. For accounting purposes, the loans subject to the repurchase option are required to be reflected on the financial statements with an offsetting liability. During the nine-month period ended September 30, 2021, the Corporation repurchased, pursuant to the aforementioned repurchase option, $0.4 million of loans previously sold to GNMA.

The following tables present by portfolio classes the amortized cost basis of loans on nonaccrual status and loans past due 90 days or more and still accruing as of December 31, 2020:
				As of December 31, 2020
Puerto Rico and Virgin Islands region				Nonaccrual Loans with No ACL			Nonaccrual Loans with ACL			Total Nonaccrual Loans (2)			Loans Past Due 90 days or more and Still Accruing (3)
(In thousands)
Residential mortgage loans, mainly secured
	by first mortgages:
		FHA\VA government-guaranteed		$	-		$	-		$	-		$	98,993
		Conventional residential mortgage loans			12,418			98,527			110,945			38,834
Construction loans					4,546			8,425			12,971			-
Commercial mortgage loans					11,777			17,834			29,611			3,252
C&I loans					14,824			5,496			20,320			2,246
Consumer Loans:
		Auto loans			26			8,638			8,664			-
		Finance leases			-			1,466			1,466			-
		Personal loans			-			1,623			1,623			-
		Credit cards			-			-			-			1,520
		Other consumer loans			-			3,682			3,682			-
			Total loans held for investment (1)	$	43,591		$	145,691		$	189,282		$	144,845
(1)		Nonaccrual loans exclude $386.7 million of TDR loans that were in compliance with modified terms and in accrual status as of December 31, 2020.
(2)		Excludes PCD loans previously accounted for under ASC Subtopic 310-30 for which the Corporation made the accounting policy election for maintaining pools of loans accounted for under ASC Subtopic 310-30 as “units of account” both at the time of adoption of CECL on January 1, 2020 and on an ongoing basis for credit loss measurement. These loans accrete interest income based on the effective interest rate of the loan pools determined at the time of adoption of CECL and will continue to be excluded from nonaccrual loan statistics as long as the Corporation can reasonably estimate the timing and amount of cash flows expected to be collected on the loan pools. The amortized cost of such loans as of December 31, 2020 was $130.9 million.
(3)		These include rebooked loans, which were previously pooled into GNMA securities, amounting to $10.7 million as of December 31, 2020. Under the GNMA program, the Corporation has the option but not the obligation to repurchase loans that meet GNMA’s specified delinquency criteria. For accounting purposes, the loans subject to the repurchase option are required to be reflected on the financial statements with an offsetting liability.

				As of December 31, 2020
Florida region				Nonaccrual Loans with No ACL			Nonaccrual Loans with ACL			Total Nonaccrual Loans			Loans Past Due 90 days or more and Still Accruing
(In thousands)
Residential mortgage loans, mainly secured
	by first mortgages:
		FHA\VA government-guaranteed		$	-		$	-		$	-		$	250
		Conventional residential mortgage loans			2,584			11,838			14,422			-
Construction loans					-			-			-			-
Commercial mortgage loans					-			-			-			-
C&I loans					561			-			561			-
Consumer Loans:
		Auto loans			-			223			223			-
		Finance leases			-			-			-			-
		Personal loans			-			-			-			-
		Credit cards			-			-			-			-
		Other consumer loans			-			601			601			-
			Total loans held for investment (1)	$	3,145		$	12,662		$	15,807		$	250
(1)		Nonaccrual loans exclude $6.6 million of TDR loans that were in compliance with modified terms and in accrual status as of December 31, 2020.

				As of December 31, 2020
Total				Nonaccrual Loans with No ACL			Nonaccrual Loans with ACL			Total Nonaccrual Loans (2)			Loans Past Due 90 days or more and Still Accruing (3)
(In thousands)
Residential mortgage loans, mainly secured
	by first mortgages:
		FHA\VA government-guaranteed		$	-		$	-		$	-		$	99,243
		Conventional residential mortgage loans			15,002			110,365			125,367			38,834
Construction loans					4,546			8,425			12,971			-
Commercial mortgage loans					11,777			17,834			29,611			3,252
C&I loans					15,385			5,496			20,881			2,246
Consumer Loans:
		Auto loans			26			8,861			8,887			-
		Finance leases			-			1,466			1,466			-
		Personal loans			-			1,623			1,623			-
		Credit cards			-			-			-			1,520
		Other consumer loans			-			4,283			4,283			-
			Total loans held for investment (1)	$	46,736		$	158,353		$	205,089		$	145,095
(1)		Nonaccrual loans exclude $393.3 million of TDR loans that were in compliance with modified terms and in accrual status as of December 31, 2020.
(2)		Excludes PCD loans previously accounted for under ASC Subtopic 310-30 for which the Corporation made the accounting policy election for maintaining pools of loans accounted for under ASC Subtopic 310-30 as “units of account” both at the time of adoption of CECL on January 1, 2020 and on an ongoing basis for credit loss measurement. These loans accrete interest income based on the effective interest rate of the loan pools determined at the time of adoption of CECL and will continue to be excluded from nonaccrual loan statistics as long as the Corporation can reasonably estimate the timing and amount of cash flows expected to be collected on the loan pools. The amortized cost of such loans as of December 31, 2020 was $130.9 million.
(3)		These include rebooked loans, which were previously pooled into GNMA securities, amounting to $10.7 million as of December 31, 2020. Under the GNMA program, the Corporation has the option but not the obligation to repurchase loans that meet GNMA’s specified delinquency criteria. For accounting purposes, the loans subject to the repurchase option are required to be reflected on the financial statements with an offsetting liability.

Corporation's Aging of the Loans Held for Investment by Portfolio Classes [Table text Block]

The Corporation’s aging of the loan portfolio held for investment by portfolio classes as of September 30, 2021 is as follows:
As of September 30, 2021
Puerto Rico and Virgin Islands region			30-59 Days Past Due			60-89 Days Past Due			90 days or more Past Due (1) (2) (3)			Total Past Due			Current			Total loans held for investment
(In thousands)
Residential mortgage loans, mainly secured by first mortgages:
	FHA/VA government-guaranteed loans (2) (3) (4)		$	-		$	2,803		$	76,376		$	79,179		$	54,233		$	133,412
	Conventional residential mortgage loans (4)			-			32,352			83,168			115,520			2,392,231			2,507,751
Commercial loans:
	Construction loans (4)			-			108			6,095			6,203			43,934			50,137
	Commercial mortgage loans (4)			6,314			2,800			46,405			55,519			1,653,779			1,709,298
	C&I loans			7,888			7,791			35,999			51,678			1,909,873			1,961,551
Consumer loans:
	Auto loans			22,090			3,608			6,108			31,806			1,463,867			1,495,673
	Finance leases			5,344			738			698			6,780			542,057			548,837
	Personal loans			2,674			1,241			992			4,907			322,443			327,350
	Credit cards			2,993			1,577			2,708			7,278			280,740			288,018
	Other consumer loans			1,066			756			1,499			3,321			125,135			128,456
		Total loans held for investment	$	48,369		$	53,774		$	260,048		$	362,191		$	8,788,292		$	9,150,483
(1)		Includes nonaccrual loans and accruing loans that were contractually delinquent 90 days or more (i.e., FHA/VA guaranteed loans and credit cards). Credit card loans continue to accrue finance charges and fees until charged-off at 180 days.
(2)		It is the Corporation's policy to report delinquent residential mortgage loans insured by the FHA, guaranteed by the VA, and other government-insured loans as past-due loans 90 days and still accruing as opposed to nonaccrual loans since the principal repayment is insured. The Corporation continues accruing interest on these loans until they have passed the 15 months delinquency mark, taking into consideration the FHA interest curtailment process. These balances include $52.5 million of residential mortgage loans insured by the FHA that were over 15 months delinquent.
(3)		As of September 30, 2021, includes $8.5 million of defaulted loans collateralizing GNMA securities for which the Corporation has an unconditional option (but not an obligation) to repurchase the defaulted loans.
(4)		According to the Corporation's delinquency policy and consistent with the instructions for the preparation of the Consolidated Financial Statements for Bank Holding Companies (FR Y-9C) required by the Federal Reserve Board, residential mortgage, commercial mortgage, and construction loans are considered past due when the borrower is in arrears on two or more monthly payments. FHA/VA government-guaranteed loans, conventional residential mortgage loans, commercial mortgage loans, and construction loans past due 30-59 days, but less than two payments in arrears, as of September 30, 2021 amounted to $5.0 million, $64.7 million, $8.3 million, and $1.4 million, respectively.

As of September 30, 2021
Florida region			30-59 Days Past Due			60-89 Days Past Due			90 days or more Past Due (1) (2)			Total Past Due			Current			Total loans held for investment
(In thousands)
Residential mortgage loans, mainly secured by first mortgages:
	FHA/VA government-guaranteed loans (2)		$	-		$	-		$	250		$	250		$	623		$	873
	Conventional residential mortgage loans (3)			-			1,122			8,789			9,911			443,068			452,979
Commercial loans:
	Construction loans			-			-			-			-			120,071			120,071
	Commercial mortgage loans (3)			-			-			-			-			427,204			427,204
	C&I loans			3,460			195			776			4,431			966,730			971,161
Consumer loans:
	Auto loans			341			63			49			453			10,213			10,666
	Finance leases			-			-			-			-			-			-
	Personal loans			-			-			-			-			125			125
	Credit cards			-			-			-			-			-			-
	Other consumer loans			6			-			311			317			6,703			7,020
		Total loans held for investment	$	3,807		$	1,380		$	10,175		$	15,362		$	1,974,737		$	1,990,099
(1)		Includes nonaccrual loans and accruing loans that were contractually delinquent 90 days or more (i.e., FHA/VA guaranteed loans).
(2)		It is the Corporation's policy to report delinquent residential mortgage loans insured by the FHA, guaranteed by the VA, and other government-insured loans as past-due loans 90 days and still accruing as opposed to nonaccrual loans since the principal repayment is insured. The Corporation continues accruing interest on these loans until they have passed the 15 months delinquency mark, taking into consideration the FHA interest curtailment process. No residential mortgage loans insured by the FHA in the Florida region were over 15 months delinquent as of September 30, 2021.
(3)		According to the Corporation's delinquency policy and consistent with the instructions for the preparation of the Consolidated Financial Statements for Bank Holding Companies (FR Y-9C) required by the Federal Reserve Board, residential mortgage, commercial mortgage, and construction loans are considered past due when the borrower is in arrears on two or more monthly payments. Conventional residential mortgage loans past due 30-59 days, but less than two payments in arrears, as of September 30, 2021 amounted to $4.9 million.

As of September 30, 2021
Total			30-59 Days Past Due			60-89 Days Past Due			90 days or more Past Due (1) (2) (3)			Total Past Due			Current			Total loans held for investment
(In thousands)
Residential mortgage loans, mainly secured by first mortgages:
	FHA/VA government-guaranteed loans (2) (3) (4)		$	-		$	2,803		$	76,626		$	79,429		$	54,856		$	134,285
	Conventional residential mortgage loans (4)			-			33,474			91,957			125,431			2,835,299			2,960,730
Commercial loans:
	Construction loans (4)			-			108			6,095			6,203			164,005			170,208
	Commercial mortgage loans (4)			6,314			2,800			46,405			55,519			2,080,983			2,136,502
C&I loans				11,348			7,986			36,775			56,109			2,876,603			2,932,712
Consumer loans:
	Auto loans			22,431			3,671			6,157			32,259			1,474,080			1,506,339
	Finance leases			5,344			738			698			6,780			542,057			548,837
	Personal loans			2,674			1,241			992			4,907			322,568			327,475
	Credit cards			2,993			1,577			2,708			7,278			280,740			288,018
	Other consumer loans			1,072			756			1,810			3,638			131,838			135,476
		Total loans held for investment	$	52,176		$	55,154		$	270,223		$	377,553		$	10,763,029		$	11,140,582
(1)		Includes nonaccrual loans and accruing loans that were contractually delinquent 90 days or more (i.e., FHA/VA guaranteed loans and credit cards). Credit card loans continue to accrue finance charges and fees until charged-off at 180 days.
(2)		It is the Corporation's policy to report delinquent residential mortgage loans insured by the FHA, guaranteed by the VA, and other government-insured loans as past-due loans 90 days and still accruing as opposed to nonaccrual loans since the principal repayment is insured. The Corporation continues accruing interest on these loans until they have passed the 15 months delinquency mark, taking into consideration the FHA interest curtailment process. These balances include $52.5 million of residential mortgage loans insured by the FHA that were over 15 months delinquent.
(3)		As of September 30, 2021, includes $8.5 million of defaulted loans collateralizing GNMA securities for which the Corporation has an unconditional option (but not an obligation) to repurchase the defaulted loans.
(4)		According to the Corporation's delinquency policy and consistent with the instructions for the preparation of the Consolidated Financial Statements for Bank Holding Companies (FR Y-9C) required by the Federal Reserve Board, residential mortgage, commercial mortgage, and construction loans are considered past due when the borrower is in arrears on two or more monthly payments. FHA/VA government-guaranteed loans, conventional residential mortgage loans, commercial mortgage loans, and construction loans past due 30-59 days, but less than two payments in arrears, as of September 30, 2021 amounted to $5.0 million, $69.6 million, $8.3 million, and $1.4 million, respectively.

The Corporation’s aging of the loan portfolio held for investment by portfolio classes as of December 31, 2020 is as follows:
As of December 31, 2020
Puerto Rico and Virgin Islands region			30-59 Days Past Due			60-89 Days Past Due			90 days or more Past Due (1) (2) (3)			Total Past Due			Current			Total loans held for investment
(In thousands)
Residential mortgage loans, mainly secured by first mortgages:
	FHA/VA government-guaranteed loans (2) (3) (4)		$	-		$	2,223		$	98,993		$	101,216		$	48,348		$	149,564
	Conventional residential mortgage loans (4)			-			61,040			149,779			210,819			2,641,820			2,852,639
Commercial loans:
	Construction loans (4)			-			19			12,971			12,990			72,026			85,016
	Commercial mortgage loans (4)			5,071			6,588			32,863			44,522			1,808,702			1,853,224
	C&I loans			3,283			10,692			22,566			36,541			2,228,190			2,264,731
Consumer loans:
	Auto loans			24,025			5,992			8,664			38,681			1,239,445			1,278,126
	Finance leases			5,059			1,086			1,466			7,611			465,378			472,989
	Personal loans			4,034			1,981			1,623			7,638			364,373			372,011
	Credit cards			3,528			5,842			1,518			10,888			308,936			319,824
	Other consumer loans			2,143			993			3,684			6,820			133,162			139,982
		Total loans held for investment	$	47,143		$	96,456		$	334,127		$	477,726		$	9,310,380		$	9,788,106
(1)		Includes nonaccrual loans and accruing loans that were contractually delinquent 90 days or more (i.e., FHA/VA guaranteed loans and credit cards). Credit card loans continue to accrue finance charges and fees until charged-off at 180 days.
(2)		It is the Corporation's policy to report delinquent residential mortgage loans insured by the FHA, guaranteed by the VA, and other government-insured loans as past-due loans 90 days and still accruing as opposed to nonaccrual loans since the principal repayment is insured. The Corporation continues accruing interest on these loans until they have passed the 15 months delinquency mark, taking into consideration the FHA interest curtailment process. These balances include $57.9 million of residential mortgage loans insured by the FHA that were over 15 months delinquent.
(3)		As of December 31, 2020, includes $10.7 million of defaulted loans collateralizing GNMA securities for which the Corporation has an unconditional option (but not an obligation) to repurchase the defaulted loans.
(4)		According to the Corporation's delinquency policy and consistent with the instructions for the preparation of the Consolidated Financial Statements for Bank Holding Companies (FR Y-9C) required by the Federal Reserve Board, residential mortgage, commercial mortgage, and construction loans are considered past due when the borrower is in arrears on two or more monthly payments. FHA/VA government-guaranteed loans, conventional residential mortgage loans, commercial mortgage loans, and construction loans past due 30-59 days, but less than two payments in arrears, as of December 31, 2020 amounted to $5.9 million, $105.2 million, $5.0 million, and $0.1 million, respectively.

As of December 31, 2020
Florida region			30-59 Days Past Due			60-89 Days Past Due			90 days or more Past Due (1) (2)			Total Past Due			Current			Total loans held for investment
(In thousands)
Residential mortgage loans, mainly secured by first mortgages:
	FHA/VA government-guaranteed loans (2) (3)		$	-		$	-		$	250		$	250		$	920		$	1,170
	Conventional residential mortgage loans (2) (3)			-			3,237			14,422			17,659			500,922			518,581
Commercial loans:
	Construction loans			-			-			-			-			127,484			127,484
	Commercial mortgage loans (3)			-			-			-			-			377,378			377,378
	C&I loans			218			-			561			779			937,080			937,859
Consumer loans:
	Auto loans			710			297			223			1,230			17,068			18,298
	Finance leases			-			-			-			-			-			-
	Personal loans			-			-			-			-			157			157
	Credit cards			-			-			-			-			-			-
	Other consumer loans			58			-			601			659			7,597			8,256
		Total loans held for investment	$	986		$	3,534		$	16,057		$	20,577		$	1,968,606		$	1,989,183
(1)		Includes nonaccrual loans and accruing loans that were contractually delinquent 90 days or more (i.e., FHA/VA guaranteed loans).
(2)		It is the Corporation's policy to report delinquent residential mortgage loans insured by the FHA, guaranteed by the VA, and other government-insured loans as past-due loans 90 days and still accruing as opposed to nonaccrual loans since the principal repayment is insured. The Corporation continues accruing interest on these loans until they have passed the 15 months delinquency mark, taking into consideration the FHA interest curtailment process. No residential mortgage loans insured by the FHA in the Florida region were over 15 months delinquent as of December 31, 2020.
(3)		According to the Corporation's delinquency policy and consistent with the instructions for the preparation of the Consolidated Financial Statements for Bank Holding Companies (FR Y-9C) required by the Federal Reserve Board, residential mortgage, commercial mortgage, and construction loans are considered past due when the borrower is in arrears on two or more monthly payments. FHA/VA government-guaranteed loans and conventional residential mortgage loans past due 30-59 days, but less than two payments in arrears, as of December 31, 2020 amounted to $0.2 million and $6.6 million, respectively.

As of December 31, 2020
Total			30-59 Days Past Due			60-89 Days Past Due			90 days or more Past Due (1) (2) (3)			Total Past Due			Current			Total loans held for investment
(In thousands)
Residential mortgage loans, mainly secured by first mortgages:
	FHA/VA government-guaranteed loans (2) (3) (4)		$	-		$	2,223		$	99,243		$	101,466		$	49,268		$	150,734
	Conventional residential mortgage loans (4)			-			64,277			164,201			228,478			3,142,742			3,371,220
Commercial loans:
	Construction loans (4)			-			19			12,971			12,990			199,510			212,500
	Commercial mortgage loans (4)			5,071			6,588			32,863			44,522			2,186,080			2,230,602
	C&I loans			3,501			10,692			23,127			37,320			3,165,270			3,202,590
Consumer loans:
	Auto loans			24,735			6,289			8,887			39,911			1,256,513			1,296,424
	Finance leases			5,059			1,086			1,466			7,611			465,378			472,989
	Personal loans			4,034			1,981			1,623			7,638			364,530			372,168
	Credit cards			3,528			5,842			1,518			10,888			308,936			319,824
	Other consumer loans			2,201			993			4,285			7,479			140,759			148,238
		Total loans held for investment	$	48,129		$	99,990		$	350,184		$	498,303		$	11,278,986		$	11,777,289
(1)		Includes nonaccrual loans and accruing loans that were contractually delinquent 90 days or more (i.e., FHA/VA guaranteed loans and credit cards). Credit card loans continue to accrue finance charges and fees until charged-off at 180 days.
(2)		It is the Corporation's policy to report delinquent residential mortgage loans insured by the FHA, guaranteed by the VA, and other government-insured loans as past-due loans 90 days and still accruing as opposed to nonaccrual loans since the principal repayment is insured. The Corporation continues accruing interest on these loans until they have passed the 15 months delinquency mark, taking into consideration the FHA interest curtailment process. These balances include $57.9 million of residential mortgage loans insured by the FHA that were over 15 months delinquent.
(3)		As of December 31, 2020, includes $10.7 million of defaulted loans collateralizing GNMA securities for which the Corporation has an unconditional option (but not an obligation) to repurchase the defaulted loans.
(4)		According to the Corporation's delinquency policy and consistent with the instructions for the preparation of the Consolidated Financial Statements for Bank Holding Companies (FR Y-9C) required by the Federal Reserve Board, residential mortgage, commercial mortgage, and construction loans are considered past due when the borrower is in arrears on two or more monthly payments. FHA/VA government-guaranteed loans, conventional residential mortgage loans, commercial mortgage loans, and construction loans past due 30-59 days, but less than two payments in arrears, as of December 31, 2020 amounted to $6.1 million, $111.8 million, $5.0 million, and $0.1 million, respectively.

Corporation's Credit Quality Indicators [Table text Block]

Based on the most recent analysis performed, the amortized cost of commercial and construction loans by portfolio classes and by origination year based on the internal credit-risk category as of September 30, 2021 and the amortized cost of commercial and construction loans by portfolio classes based on the internal credit-risk category as of December 31, 2020 was as follows:

						As of September 30, 2021
Puerto Rico and Virgin Islands region						Term Loans																								As of December 31, 2020
						Amortized Cost Basis by Origination Year (1)
						2021			2020			2019			2018			2017			Prior			Revolving Loans Amortized Cost Basis			Total			Total
(In thousands)
CONSTRUCTION
	Risk Ratings:
		Pass				$	1,656		$	17,334		$	15,318		$	1,627		$	197		$	4,906		$	-		$	41,038		$	68,836
		Criticized:
			Special Mention				-			-			768			-			-			-			-			768			776
			Substandard				-			-			-			4,533			-			3,798			-			8,331			15,404
			Doubtful				-			-			-			-			-			-			-			-			-
			Loss				-			-			-			-			-			-			-			-			-
				Total construction loans		$	1,656		$	17,334		$	16,086		$	6,160		$	197		$	8,704		$	-		$	50,137		$	85,016
COMMERCIAL MORTGAGE
	Risk Ratings:
		Pass				$	128,617		$	368,540		$	217,763		$	225,524		$	75,701		$	380,192		$	42		$	1,396,379		$	1,511,827
		Criticized:
			Special Mention				-			10,671			90,723			-			119,255			21,467			-			242,116			292,736
			Substandard				1,851			-			-			20,867			2,213			45,872			-			70,803			48,661
			Doubtful				-			-			-			-			-			-			-			-			-
			Loss				-			-			-			-			-			-			-			-			-
				Total commercial mortgage loans		$	130,468		$	379,211		$	308,486		$	246,391		$	197,169		$	447,531		$	42		$	1,709,298		$	1,853,224
COMMERCIAL AND INDUSTRIAL
	Risk Ratings:
		Pass				$	239,801		$	225,254		$	356,671		$	207,988		$	164,783		$	223,753		$	430,148		$	1,848,398		$	2,155,226
		Criticized:
			Special Mention				-			-			924			-			-			20,423			8,018			29,365			59,421
			Substandard				1,296			1,507			14,684			2,372			17,847			28,162			17,920			83,788			50,084
			Doubtful				-			-			-			-			-			-			-			-			-
			Loss				-			-			-			-			-			-			-			-			-
				Total commercial and industrial loans		$	241,097		$	226,761		$	372,279		$	210,360		$	182,630		$	272,338		$	456,086		$	1,961,551		$	2,264,731
(1) Excludes accrued interest receivable.

												As of September 30, 2021
												Term Loans																		As of December 31, 2020
Florida region												Amortized Cost Basis by Origination Year (1)
						2021			2020			2019			2018			2017			Prior			Revolving Loans Amortized Cost Basis			Total			Total
(In thousands)
CONSTRUCTION
	Risk Ratings:
		Pass				$	11,940		$	69,278		$	3,620		$	35,233		$	-		$	-		$	-		$	120,071		$	127,484
		Criticized:
			Special Mention				-			-			-			-			-			-			-			-			-
			Substandard				-			-			-			-			-			-			-			-			-
			Doubtful				-			-			-			-			-			-			-			-			-
			Loss				-			-			-			-			-			-			-			-			-
				Total construction loans		$	11,940		$	69,278		$	3,620		$	35,233		$	-		$	-		$	-		$	120,071		$	127,484
COMMERCIAL MORTGAGE
	Risk Ratings:
		Pass				$	73,510		$	40,048		$	73,180		$	62,117		$	38,221		$	36,696		$	21,644		$	345,416		$	291,627
		Criticized:
			Special Mention				-			16,812			22,359			6,782			5,352			27,898			2,267			81,470			85,427
			Substandard				-			-			-			-			-			318			-			318			324
			Doubtful				-			-			-			-			-			-			-			-			-
			Loss				-			-			-			-			-			-			-			-			-
				Total commercial mortgage loans		$	73,510		$	56,860		$	95,539		$	68,899		$	43,573		$	64,912		$	23,911		$	427,204		$	377,378
COMMERCIAL AND INDUSTRIAL
	Risk Ratings:
		Pass				$	200,314		$	125,320		$	240,500		$	83,335		$	64,992		$	32,258		$	95,463		$	842,182		$	823,124
		Criticized:
			Special Mention				-			-			27,206			-			-			4,770			17,965			49,941			73,974
			Substandard				-			27,429			34,494			12,073			-			4,707			335			79,038			40,761
			Doubtful				-			-			-			-			-			-			-			-			-
			Loss				-			-			-			-			-			-			-			-			-
				Total commercial and industrial loans		$	200,314		$	152,749		$	302,200		$	95,408		$	64,992		$	41,735		$	113,763		$	971,161		$	937,859
(1) Excludes accrued interest receivable.

						As of September 30, 2021
Total						Term Loans																								As of December 31, 2020
						Amortized Cost Basis by Origination Year (1)
						2021			2020			2019			2018			2017			Prior			Revolving Loans Amortized Cost Basis			Total			Total
(In thousands)
CONSTRUCTION
	Risk Ratings:
		Pass				$	13,596		$	86,612		$	18,938		$	36,860		$	197		$	4,906		$	-		$	161,109		$	196,320
		Criticized:
			Special Mention				-			-			768			-			-			-			-			768			776
			Substandard				-			-			-			4,533			-			3,798			-			8,331			15,404
			Doubtful				-			-			-			-			-			-			-			-			-
			Loss				-			-			-			-			-			-			-			-			-
				Total construction loans		$	13,596		$	86,612		$	19,706		$	41,393		$	197		$	8,704		$	-		$	170,208		$	212,500
COMMERCIAL MORTGAGE
	Risk Ratings:
		Pass				$	202,127		$	408,588		$	290,943		$	287,641		$	113,922		$	416,888		$	21,686		$	1,741,795		$	1,803,454
		Criticized:
			Special Mention				-			27,483			113,082			6,782			124,607			49,365			2,267			323,586			378,163
			Substandard				1,851			-			-			20,867			2,213			46,190			-			71,121			48,985
			Doubtful				-			-			-			-			-			-			-			-			-
			Loss				-			-			-			-			-			-			-			-			-
				Total commercial mortgage loans		$	203,978		$	436,071		$	404,025		$	315,290		$	240,742		$	512,443		$	23,953		$	2,136,502		$	2,230,602
COMMERCIAL AND INDUSTRIAL
	Risk Ratings:
		Pass				$	440,115		$	350,574		$	597,171		$	291,323		$	229,775		$	256,011		$	525,611		$	2,690,580		$	2,978,350
		Criticized:
			Special Mention				-			-			28,130			-			-			25,193			25,983			79,306			133,395
			Substandard				1,296			28,936			49,178			14,445			17,847			32,869			18,255			162,826			90,845
			Doubtful				-			-			-			-			-			-			-			-			-
			Loss				-			-			-			-			-			-			-			-			-
				Total commercial and industrial loans		$	441,411		$	379,510		$	674,479		$	305,768		$	247,622		$	314,073		$	569,849		$	2,932,712		$	3,202,590
(1) Excludes accrued interest receivable.

The following table presents the amortized cost of residential mortgage loans by origination year based on the original loan-to-value-ratio (LTV) and original credit scores as of September 30, 2021 and the amortized cost of residential mortgage loans by original LTV and original credit scores as of December 31, 2020:

								As of September 30, 2021																								As of December 31, 2020
								Term Loans
RESIDENTIAL MORTGAGES								Amortized Cost Basis by Origination Year (1)
								2021			2020			2019			2018			2017			Prior			Revolving Loans Amortized Cost Basis			Total			Total
(In thousands)
Puerto Rico and Virgin Islands region:
	FHA/VA government-guaranteed loans							$	-		$	359		$	1,090		$	2,168		$	4,134		$	125,661		$	-		$	133,412		$	149,564
	Conventional residential mortgage loans:
		Original LTV:
			Less than or equal to 90 percent						48,455			33,546			53,445			79,273			58,300			1,518,623			-			1,791,642			2,029,177
			Greater than 90 percent but less than
				or equal to 100 percent					641			1,644			6,945			7,385			4,739			604,488			-			625,842			725,049
			Greater than 100 percent						2,115			-			929			3,375			2,540			81,308			-			90,267			98,413
					Total residential mortgages in
						Puerto Rico and Virgin Islands region		$	51,211		$	35,549		$	62,409		$	92,201		$	69,713		$	2,330,080		$	-		$	2,641,163		$	3,002,203
Florida region:
	FHA/VA government-guaranteed loans							$	-		$	-		$	-		$	-		$	-		$	873		$	-		$	873		$	1,170
	Conventional residential mortgage loans:
		Original LTV:
			Less than or equal to 90 percent						37,508			34,510			45,207			52,252			62,149			205,854			-			437,480			497,410
			Greater than 90 percent but less than
				or equal to 100 percent					2,413			3,851			1,194			1,491			3,624			2,926			-			15,499			21,171
			Greater than 100 percent						-			-			-			-			-			-			-			-			-
						Total residential mortgages in Florida region		$	39,921		$	38,361		$	46,401		$	53,743		$	65,773		$	209,653		$	-		$	453,852		$	519,751
Total:
	FHA/VA government-guaranteed loans							$	-		$	359		$	1,090		$	2,168		$	4,134		$	126,534		$	-		$	134,285		$	150,734
	Conventional residential mortgage loans:
		Original LTV:
			Less than or equal to 90 percent						85,963			68,056			98,652			131,525			120,449			1,724,477			-			2,229,122			2,526,587
			Greater than 90 percent but less than
				or equal to 100 percent					3,054			5,495			8,139			8,876			8,363			607,414			-			641,341			746,220
			Greater than 100 percent						2,115			-			929			3,375			2,540			81,308			-			90,267			98,413
						Total residential mortgages		$	91,132		$	73,910		$	108,810		$	145,944		$	135,486		$	2,539,733		$	-		$	3,095,015		$	3,521,954
(1) Excludes accrued interest receivable.

								As of September 30, 2021																								As of December 31, 2020
								Term Loans
RESIDENTIAL MORTGAGES								Amortized Cost Basis by Origination Year (1)
								2021			2020			2019			2018			2017			Prior			Revolving Loans Amortized Cost Basis			Total			Total
(In thousands)
Puerto Rico and Virgin Islands region:
	FHA/VA government-guaranteed loans							$	-		$	359		$	1,090		$	2,168		$	4,134		$	125,661		$	-		$	133,412		$	149,564
	Conventional residential mortgage loans:
		Original FICO Score:
			Less than 620						-			42			76			459			52			284,532			-			285,161			326,190
			Greater than or equal to 620 and less than 680						2,232			1,374			2,529			5,537			6,312			453,544			-			471,528			541,309
			Greater than or equal to 680 and less than 740						13,493			13,862			23,139			33,794			22,308			636,765			-			743,361			841,797
			Greater than or equal to 740						35,486			19,912			35,575			50,243			36,907			829,578			-			1,007,701			1,143,343
					Total residential mortgages in
						Puerto Rico and Virgin Islands region		$	51,211		$	35,549		$	62,409		$	92,201		$	69,713		$	2,330,080		$	-		$	2,641,163		$	3,002,203
Florida region:
	FHA/VA government-guaranteed loans							$	-		$	-		$	-		$	-		$	-		$	873		$	-		$	873		$	1,170
	Conventional residential mortgage loans:
		Original FICO Score:
			Less than 620						-			-			-			2,054			-			512			-			2,566			3,330
			Greater than or equal to 620 and less than 680						3,810			3,549			4,224			2,625			7,091			23,054			-			44,353			48,420
			Greater than or equal to 680 and less than 740						13,104			10,716			13,119			11,892			18,866			49,899			-			117,596			139,197
			Greater than or equal to 740						23,007			24,096			29,058			37,172			39,816			135,315			-			288,464			327,634
					Total residential mortgages in Florida region			$	39,921		$	38,361		$	46,401		$	53,743		$	65,773		$	209,653		$	-		$	453,852		$	519,751
Total:
	FHA/VA government-guaranteed loans							$	-		$	359		$	1,090		$	2,168		$	4,134		$	126,534		$	-		$	134,285		$	150,734
	Conventional residential mortgage loans:
		Original FICO Score:
			Less than 620						-			42			76			2,513			52			285,044			-			287,727			329,520
			Greater than or equal to 620 and less than 680						6,042			4,923			6,753			8,162			13,403			476,598			-			515,881			589,729
			Greater than or equal to 680 and less than 740						26,597			24,578			36,258			45,686			41,174			686,664			-			860,957			980,994
			Greater than or equal to 740						58,493			44,008			64,633			87,415			76,723			964,893			-			1,296,165			1,470,977
						Total residential mortgages		$	91,132		$	73,910		$	108,810		$	145,944		$	135,486		$	2,539,733		$	-		$	3,095,015		$	3,521,954
(1) Excludes accrued interest receivable.

The following tables present the amortized cost of consumer loans by origination year based on original credit scores as of September 30, 2021 and the amortized cost of consumer loans based on original credit scores as of December 31, 2020:

CONSUMER						As of September 30, 2021
						Term Loans																								As of December 31, 2020
Puerto Rico and Virgin Islands region						Amortized Cost Basis by Origination Year (1)
						2021			2020			2019			2018			2017			Prior			Revolving Loans Amortized Cost Basis			Total			Total
(In thousands)
Auto loans
	Original FICO score:
		Less than 620				$	39,276		$	33,827		$	35,917		$	17,541		$	7,442		$	5,952		$	-		$	139,955		$	135,006
		Greater than or equal to 620 and less than 680					135,752			113,664			114,259			66,959			26,579			13,907			-			471,120			430,434
		Greater than or equal to 680 and less than 740					160,067			116,867			101,389			55,879			23,465			11,958			-			469,625			392,871
		Greater than or equal to 740					159,991			111,023			78,437			37,252			18,496			9,774			-			414,973			319,815
			Total auto loans			$	495,086		$	375,381		$	330,002		$	177,631		$	75,982		$	41,591		$	-		$	1,495,673		$	1,278,126
Finance leases
	Original FICO score:
		Less than 620				$	3,725		$	2,623		$	4,093		$	2,920		$	1,261		$	381		$	-		$	15,003		$	15,182
		Greater than or equal to 620 and less than 680					30,976			25,603			30,101			20,717			8,289			3,374			-			119,060			111,180
		Greater than or equal to 680 and less than 740					67,172			47,971			49,158			35,427			12,851			7,300			-			219,879			191,846
		Greater than or equal to 740					70,173			44,977			41,534			25,656			6,632			5,923			-			194,895			154,781
			Total finance leases			$	172,046		$	121,174		$	124,886		$	84,720		$	29,033		$	16,978		$	-		$	548,837		$	472,989
Personal loans
	Original FICO score:
		Less than 620				$	1,625		$	1,263		$	1,811		$	1,473		$	896		$	2,357		$	-		$	9,425		$	10,950
		Greater than or equal to 620 and less than 680					8,052			7,209			17,379			6,675			2,447			1,277			-			43,039			49,665
		Greater than or equal to 680 and less than 740					29,594			26,907			47,361			21,324			10,680			7,180			-			143,046			160,480
		Greater than or equal to 740					25,259			23,695			41,176			21,949			10,331			6,450			-			128,860			146,622
		Unscorable					-			562			1,417			417			232			352			-			2,980			4,294
			Total personal loans			$	64,530		$	59,636		$	109,144		$	51,838		$	24,586		$	17,616		$	-		$	327,350		$	372,011
Credit cards
	Original FICO score:
		Less than 620				$	-		$	-		$	-		$	-		$	-		$	-		$	11,840		$	11,840		$	12,978
		Greater than or equal to 620 and less than 680					-			-			-			-			-			-			55,848			55,848			60,961
		Greater than or equal to 680 and less than 740					-			-			-			-			-			-			126,225			126,225			137,563
		Greater than or equal to 740					-			-			-			-			-			-			94,105			94,105			103,938
		Unscorable					-			-			-			-			-			-			-			-			4,384
			Total credit cards			$	-		$	-		$	-		$	-		$	-		$	-		$	288,018		$	288,018		$	319,824
Other consumer loans
	Original FICO score:
		Less than 620				$	4,534		$	2,687		$	6,430		$	1,746		$	896		$	1,704		$	3,502		$	21,499		$	23,740
		Greater than or equal to 620 and less than 680					20,492			9,045			14,043			4,279			2,012			4,983			1,660			56,514			61,667
		Greater than or equal to 680 and less than 740					14,441			8,190			8,030			3,483			1,182			882			2,774			38,982			38,602
		Greater than or equal to 740					3,638			2,766			2,420			711			291			81			1,381			11,288			11,535
		Unscorable					-			-			-			-			-			-			173			173			4,438
			Total other consumer loans			$	43,105		$	22,688		$	30,923		$	10,219		$	4,381		$	7,650		$	9,490		$	128,456		$	139,982
				Total consumer loans in Puerto Rico and Virgin Islands region		$	774,767		$	578,879		$	594,955		$	324,408		$	133,982		$	83,835		$	297,508		$	2,788,334		$	2,582,932
(1) Excludes accrued interest receivable.

CONSUMER						As of September 30, 2021
						Term Loans																								As of December 31, 2020
Florida region						Amortized Cost Basis by Origination Year (1)
						2021			2020			2019			2018			2017			Prior			Revolving Loans Amortized Cost Basis			Total			Total
(In thousands)
Auto loans
	Original FICO score:
		Less than 620				$	-		$	-		$	7		$	510		$	368		$	309		$	-		$	1,194		$	2,269
		Greater than or equal to 620 and less than 680					-			-			339			2,414			1,726			742			-			5,221			9,042
		Greater than or equal to 680 and less than 740					-			-			224			1,832			757			229			-			3,042			5,094
		Greater than or equal to 740					-			-			178			831			164			36			-			1,209			1,893
			Total auto loans			$	-		$	-		$	748		$	5,587		$	3,015		$	1,316		$	-		$	10,666		$	18,298
Finance leases
	Original FICO score:
		Less than 620				$	-		$	-		$	-		$	-		$	-		$	-		$	-		$	-		$	-
		Greater than or equal to 620 and less than 680					-			-			-			-			-			-			-			-			-
		Greater than or equal to 680 and less than 740					-			-			-			-			-			-			-			-			-
		Greater than or equal to 740					-			-			-			-			-			-			-			-			-
			Total finance leases			$	-		$	-		$	-		$	-		$	-		$	-		$	-		$	-		$	-
Personal loans
	Original FICO score:
		Less than 620				$	9		$	20		$	1		$	-		$	-		$	-		$	-		$	30		$	107
		Greater than or equal to 620 and less than 680					-			5			-			-			-			-			-			5			8
		Greater than or equal to 680 and less than 740					-			-			17			-			-			-			-			17			38
		Greater than or equal to 740					-			73			-			-			-			-			-			73			4
			Total personal loans			$	9		$	98		$	18		$	-		$	-		$	-		$	-		$	125		$	157
Credit cards
	Original FICO score:
		Less than 620				$	-		$	-		$	-		$	-		$	-		$	-		$	-		$	-		$	-
		Greater than or equal to 620 and less than 680					-			-			-			-			-			-			-			-			-
		Greater than or equal to 680 and less than 740					-			-			-			-			-			-			-			-			-
		Greater than or equal to 740					-			-			-			-			-			-			-			-			-
			Total credit cards			$	-		$	-		$	-		$	-		$	-		$	-		$	-		$	-		$	-
Other consumer loans
	Original FICO score:
		Less than 620				$	-		$	-		$	-		$	-		$	-		$	-		$	30		$	30		$	164
		Greater than or equal to 620 and less than 680					-			184			-			-			-			375			69			628			1,023
		Greater than or equal to 680 and less than 740					-			174			-			41			48			1,224			198			1,685			2,180
		Greater than or equal to 740					240			128			-			-			24			2,196			2,089			4,677			4,889
			Total other consumer loans			$	240		$	486		$	-		$	41		$	72		$	3,795		$	2,386		$	7,020		$	8,256
				Total consumer loans in Florida region		$	249		$	584		$	766		$	5,628		$	3,087		$	5,111		$	2,386		$	17,811		$	26,711
(1) Excludes accrued interest receivable.

CONSUMER						As of September 30, 2021
						Term Loans																								As of December 31, 2020
	Total					Amortized Cost Basis by Origination Year (1)
						2021			2020			2019			2018			2017			Prior			Revolving Loans Amortized Cost Basis			Total			Total
(In thousands)
Auto loans
	Original FICO score:
		Less than 620				$	39,276		$	33,827		$	35,924		$	18,051		$	7,810		$	6,261		$	-		$	141,149		$	137,275
		Greater than or equal to 620 and less than 680					135,752			113,664			114,598			69,373			28,305			14,649			-			476,341			439,476
		Greater than or equal to 680 and less than 740					160,067			116,867			101,613			57,711			24,222			12,187			-			472,667			397,965
		Greater than or equal to 740					159,991			111,023			78,615			38,083			18,660			9,810			-			416,182			321,708
			Total auto loans			$	495,086		$	375,381		$	330,750		$	183,218		$	78,997		$	42,907		$	-		$	1,506,339		$	1,296,424
Finance leases
	Original FICO score:
		Less than 620				$	3,725		$	2,623		$	4,093		$	2,920		$	1,261		$	381		$	-		$	15,003		$	15,182
		Greater than or equal to 620 and less than 680					30,976			25,603			30,101			20,717			8,289			3,374			-			119,060			111,180
		Greater than or equal to 680 and less than 740					67,172			47,971			49,158			35,427			12,851			7,300			-			219,879			191,846
		Greater than or equal to 740					70,173			44,977			41,534			25,656			6,632			5,923			-			194,895			154,781
			Total finance leases			$	172,046		$	121,174		$	124,886		$	84,720		$	29,033		$	16,978		$	-		$	548,837		$	472,989
Personal loans
	Original FICO score:
		Less than 620				$	1,634		$	1,283		$	1,812		$	1,473		$	896		$	2,357		$	-		$	9,455		$	11,057
		Greater than or equal to 620 and less than 680					8,052			7,214			17,379			6,675			2,447			1,277			-			43,044			49,673
		Greater than or equal to 680 and less than 740					29,594			26,907			47,378			21,324			10,680			7,180			-			143,063			160,518
		Greater than or equal to 740					25,259			23,768			41,176			21,949			10,331			6,450			-			128,933			146,626
		Unscorable					-			562			1,417			417			232			352			-			2,980			4,294
			Total personal loans			$	64,539		$	59,734		$	109,162		$	51,838		$	24,586		$	17,616		$	-		$	327,475		$	372,168
Credit cards
	Original FICO score:
		Less than 620				$	-		$	-		$	-		$	-		$	-		$	-		$	11,840		$	11,840		$	12,978
		Greater than or equal to 620 and less than 680					-			-			-			-			-			-			55,848			55,848			60,961
		Greater than or equal to 680 and less than 740					-			-			-			-			-			-			126,225			126,225			137,563
		Greater than or equal to 740					-			-			-			-			-			-			94,105			94,105			103,938
		Unscorable					-			-			-			-			-			-			-			-			4,384
			Total credit cards			$	-		$	-		$	-		$	-		$	-		$	-		$	288,018		$	288,018		$	319,824
Other consumer loans
	Original FICO score:
		Less than 620				$	4,534		$	2,687		$	6,430		$	1,746		$	896		$	1,704		$	3,532		$	21,529		$	23,904
		Greater than or equal to 620 and less than 680					20,492			9,229			14,043			4,279			2,012			5,358			1,729			57,142			62,690
		Greater than or equal to 680 and less than 740					14,441			8,364			8,030			3,524			1,230			2,106			2,972			40,667			40,782
		Greater than or equal to 740					3,878			2,894			2,420			711			315			2,277			3,470			15,965			16,424
		Unscorable					-			-			-			-			-			-			173			173			4,438
			Total other consumer loans			$	43,345		$	23,174		$	30,923		$	10,260		$	4,453		$	11,445		$	11,876		$	135,476		$	148,238
				Total consumer loans		$	775,016		$	579,463		$	595,721		$	330,036		$	137,069		$	88,946		$	299,894		$	2,806,145		$	2,609,643
(1) Excludes accrued interest receivable.

Collateral Pledged [Member]

Accounts Notes And Loans Receivable [Line Items]

Loan Portfolio Held for Investment [Table Text Block]

September 30, 2021
			Collateral Dependent Loans - With Allowance					Collateral Dependent Loans - With No Related Allowance			Collateral Dependent Loans - Total
Puerto Rico and Virgin Islands region		Amortized Cost			Related Allowance			Amortized Cost			Amortized Cost			Related Allowance
(In thousands)
Residential mortgage loans:
	FHA/VA government-guaranteed loans	$	-		$	-		$	-		$	-		$	-
	Conventional residential mortgage loans		51,489			3,889			431			51,920			3,889
Commercial loans:
	Construction loans		-			-			5,490			5,490			-
	Commercial mortgage loans		15,309			1,552			50,611			65,920			1,552
	C&I loans		5,810			1,016			38,608			44,418			1,016
Consumer loans:
	Auto loans		-			-			-			-			-
	Finance leases		-			-			-			-			-
	Personal loans		145			2			-			145			2
	Credit cards		-			-			-			-			-
	Other consumer loans		907			125			-			907			125
		$	73,660		$	6,584		$	95,140		$	168,800		$	6,584

September 30, 2021
			Collateral Dependent Loans - With Allowance					Collateral Dependent Loans - With No Related Allowance			Collateral Dependent Loans - Total
Florida region		Amortized Cost			Related Allowance			Amortized Cost			Amortized Cost			Related Allowance
(In thousands)
Residential mortgage loans:
	FHA/VA government-guaranteed loans	$	-		$	-		$	-		$	-		$	-
	Conventional residential mortgage loans		5,112			564			-			5,112			564
Commercial loans:
	Construction loans		-			-			-			-			-
	Commercial mortgage loans		-			-			2,280			2,280			-
	C&I loans		-			-			491			491			-
Consumer loans:
	Auto loans		-			-			-			-			-
	Finance leases		-			-			-			-			-
	Personal loans		-			-			-			-			-
	Credit cards		-			-			-			-			-
	Other consumer loans		-			-			-			-			-
		$	5,112		$	564		$	2,771		$	7,883		$	564

September 30, 2021
			Collateral Dependent Loans - With Allowance					Collateral Dependent Loans - With No Related Allowance			Collateral Dependent Loans - Total
Total		Amortized Cost			Related Allowance			Amortized Cost			Amortized Cost			Related Allowance
(In thousands)
Residential mortgage loans:
	FHA/VA government-guaranteed loans	$	-		$	-		$	-		$	-		$	-
	Conventional residential mortgage loans		56,601			4,453			431			57,032			4,453
Commercial loans:
	Construction loans		-			-			5,490			5,490			-
	Commercial mortgage loans		15,309			1,552			52,891			68,200			1,552
	C&I loans		5,810			1,016			39,099			44,909			1,016
Consumer loans:
	Auto loans		-			-			-			-			-
	Finance leases		-			-			-			-			-
	Personal loans		145			2			-			145			2
	Credit cards		-			-			-			-			-
	Other consumer loans		907			125			-			907			125
		$	78,772		$	7,148		$	97,911		$	176,683		$	7,148

December 31, 2020
			Collateral Dependent Loans - With Allowance					Collateral Dependent Loans - With No Related Allowance			Collateral Dependent Loans - Total
Puerto Rico and Virgin Islands region		Amortized Cost			Related Allowance			Amortized Cost			Amortized Cost			Related Allowance
(In thousands)
Residential mortgage loans:
	FHA/VA government-guaranteed loans	$	-		$	-		$	-		$	-		$	-
	Conventional residential mortgage loans		100,950			9,582			7,145			108,095			9,582
Commercial loans:
	Construction loans		6,036			500			6,125			12,161			500
	Commercial mortgage loans		17,882			1,923			49,241			67,123			1,923
	C&I loans		21,933			880			24,728			46,661			880
Consumer loans:
	Auto loans		-			-			-			-			-
	Finance leases		-			-			-			-			-
	Personal loans		146			2			-			146			2
	Credit cards		-			-			-			-			-
	Other consumer loans		857			113			-			857			113
		$	147,804		$	13,000		$	87,239		$	235,043		$	13,000

December 31, 2020
			Collateral Dependent Loans - With Allowance					Collateral Dependent Loans - With No Related Allowance			Collateral Dependent Loans - Total
Florida region		Amortized Cost			Related Allowance			Amortized Cost			Amortized Cost			Related Allowance
(In thousands)
Residential mortgage loans:
	FHA/VA government-guaranteed loans	$	-		$	-		$	-		$	-		$	-
	Conventional residential mortgage loans		6,224			988			2,400			8,624			988
Commercial loans:
	Construction loans		-			-			-			-			-
	Commercial mortgage loans		-			-			2,327			2,327			-
	C&I loans		-			-			561			561			-
Consumer loans:
	Auto loans		-			-			-			-			-
	Finance leases		-			-			-			-			-
	Personal loans		-			-			-			-			-
	Credit cards		-			-			-			-			-
	Other consumer loans		248			83			-			248			83
		$	6,472		$	1,071		$	5,288		$	11,760		$	1,071

December 31, 2020
			Collateral Dependent Loans - With Allowance					Collateral Dependent Loans - With No Related Allowance			Collateral Dependent Loans - Total
Total		Amortized Cost			Related Allowance			Amortized Cost			Amortized Cost			Related Allowance
(In thousands)
Residential mortgage loans:
	FHA/VA government-guaranteed loans	$	-		$	-		$	-		$	-		$	-
	Conventional residential mortgage loans		107,174			10,570			9,545			116,719			10,570
Commercial loans:
	Construction loans		6,036			500			6,125			12,161			500
	Commercial mortgage loans		17,882			1,923			51,568			69,450			1,923
	C&I loans		21,933			880			25,289			47,222			880
Consumer loans:
	Auto loans		-			-			-			-			-
	Finance leases		-			-			-			-			-
	Personal loans		146			2			-			146			2
	Credit cards		-			-			-			-			-
	Other consumer loans		1,105			196			-			1,105			196
		$	154,276		$	14,071		$	92,527		$	246,803		$	14,071

Entity Loan Modification Program [Member]

Accounts Notes And Loans Receivable [Line Items]

Troubled Debt Restructurings On Financing Receivables Table [Text Block]

			As of September 30, 2021
Puerto Rico and Virgin Islands region			Interest rate below market			Maturity or term extension			Combination of reduction in interest rate and extension of maturity			Forgiveness of principal and/or interest			Forbearance Agreement			Other (1)			Total
(In thousands)
TDRs:
Conventional residential mortgage loans			$	15,892		$	10,224		$	181,728		$	-		$	221		$	51,859		$	259,924
Construction loans				18			1,432			1,433			-			-			161			3,044
Commercial mortgage loans				1,437			722			42,061			-			16,118			6,945			67,283
C&I loans				224			2,443			19,523			-			17,159			36,496			75,845
Consumer loans:
	Auto loans			-			252			3,029			-			-			4,414			7,695
	Finance leases			-			3			315			-			-			706			1,024
	Personal loans			44			7			381			-			-			484			916
	Credit cards			-			-			2,626			9			-			-			2,635
	Other consumer loans			979			882			290			142			-			313			2,606
		Total TDRs in Puerto Rico and Virgin Islands region	$	18,594		$	15,965		$	251,386		$	151		$	33,498		$	101,378		$	420,972
(1)		Other concessions granted by the Corporation include deferral of principal and/or interest payments for a period longer than what would be considered insignificant, payment plans under judicial stipulation, or a combination of two or more of the concessions listed in the table. Amounts included in Other that represent a combination of concessions are excluded from the amounts reported in the column for such individual concessions.

			As of September 30, 2021
Florida region			Interest rate below market			Maturity or term extension			Combination of reduction in interest rate and extension of maturity			Forgiveness of principal and/or interest			Forbearance Agreement				Other (1)			Total
(In thousands)
TDRs:
Conventional residential mortgage loans			$	609		$	908		$	2,892		$	-		$	-			$	-		$	4,409
Construction loans				-			-			-			-			-				-			-
Commercial mortgage loans				-			817			1,463			-			-				-			2,280
C&I loans				-			286			-			-			-				156			442
Consumer loans:
	Auto loans			-			37			3			-			-				-			40
	Finance leases			-			-			-			-			-				-			-
	Personal loans			-			-			-			-			-				-			-
	Credit cards			-			-			-			-			-				-			-
	Other consumer loans			-			-			108			-			-				349			457
		Total TDRs in Florida region	$	609		$	2,048		$	4,466		$	-		$	-			$	505		$	7,628
(1)		Other concessions granted by the Corporation include deferral of principal and/or interest payments for a period longer than what would be considered insignificant, payment plans under judicial stipulation, or a combination of two or more of the concessions listed in the table. Amounts included in Other that represent a combination of concessions are excluded from the amounts reported in the column for such individual concessions.

			As of September 30, 2021
Total			Interest rate below market			Maturity or term extension			Combination of reduction in interest rate and extension of maturity			Forgiveness of principal and/or interest			Forbearance Agreement				Other (1)			Total
(In thousands)
TDRs:
Conventional residential mortgage loans			$	16,501		$	11,132		$	184,620		$	-		$	221			$	51,859		$	264,333
Construction loans				18			1,432			1,433			-			-				161			3,044
Commercial mortgage loans				1,437			1,539			43,524			-			16,118				6,945			69,563
C&I loans				224			2,729			19,523			-			17,159				36,652			76,287
Consumer loans:
	Auto loans			-			289			3,032			-			-				4,414			7,735
	Finance leases			-			3			315			-			-				706			1,024
	Personal loans			44			7			381			-			-				484			916
	Credit cards			-			-			2,626			9			-				-			2,635
	Other consumer loans			979			882			398			142			-				662			3,063
		Total TDRs	$	19,203		$	18,013		$	255,852		$	151		$	33,498			$	101,883		$	428,600
(1)		Other concessions granted by the Corporation include deferral of principal and/or interest payments for a period longer than what would be considered insignificant, payment plans under judicial stipulation, or a combination of two or more of the concessions listed in the table. Amounts included in Other that represent a combination of concessions are excluded from the amounts reported in the column for such individual concessions.

			As of December 31, 2020
Puerto Rico and Virgin Islands region			Interest rate below market			Maturity or term extension			Combination of reduction in interest rate and extension of maturity			Forgiveness of principal and/or interest			Forbearance Agreement				Other (1)			Total
(In thousands)
TDRs:
Conventional residential mortgage loans			$	17,740		$	11,125		$	211,155		$	-		$	223			$	66,694		$	306,937
Construction loans				21			1,700			1,516			-			-				186			3,423
Commercial mortgage loans				1,491			1,380			35,714			-			16,473				6,765			61,823
C&I loans				238			12,267			14,119			-			17,890				35,744			80,258
Consumer loans:
	Auto loans			-			474			4,863			-			-				6,112			11,449
	Finance leases			-			15			588			-			-				541			1,144
	Personal loans			58			9			571			-			-				286			924
	Credit cards			-			-			2,342			16			-				-			2,358
	Other consumer loans			1,602			991			572			193			-				343			3,701
		Total TDRs in Puerto Rico and Virgin Islands region	$	21,150		$	27,961		$	271,440		$	209		$	34,586			$	116,671		$	472,017
(1)		Other concessions granted by the Corporation include deferral of principal and/or interest payments for a period longer than what would be considered insignificant, payment plans under judicial stipulation, or a combination of two or more of the concessions listed in the table. Amounts included in Other that represent a combination of concessions are excluded from the amounts reported in the column for such individual concessions.

			As of December 31, 2020
Florida region			Interest rate below market			Maturity or term extension			Combination of reduction in interest rate and extension of maturity			Forgiveness of principal and/or interest			Forbearance Agreement				Other (1)			Total
(In thousands)
TDRs:
Conventional residential mortgage loans			$	989		$	401		$	2,257		$	-		$	-			$	22		$	3,669
Construction loans				-			-			-			-			-				-			-
Commercial mortgage loans				-			834			1,781			-			-				-			2,615
C&I loans				-			-			-			-			-				224			224
Consumer loans:
	Auto loans			-			55			15			-			-				-			70
	Finance leases			-			-			-			-			-				-			-
	Personal loans			-			-			-			-			-				-			-
	Credit cards			-			-			-			-			-				-			-
	Other consumer loans			37			-			172			-			-				392			601
		Total TDRs in Florida region	$	1,026		$	1,290		$	4,225		$	-		$	-			$	638		$	7,179
(1)		Other concessions granted by the Corporation include deferral of principal and/or interest payments for a period longer than what would be considered insignificant, payment plans under judicial stipulation, or a combination of two or more of the concessions listed in the table. Amounts included in Other that represent a combination of concessions are excluded from the amounts reported in the column for such individual concessions.

			As of December 31, 2020
Total			Interest rate below market			Maturity or term extension			Combination of reduction in interest rate and extension of maturity			Forgiveness of principal and/or interest			Forbearance Agreement				Other (1)			Total
(In thousands)
TDRs:
Conventional residential mortgage loans			$	18,729		$	11,526		$	213,412		$	-		$	223			$	66,716		$	310,606
Construction loans				21			1,700			1,516			-			-				186			3,423
Commercial mortgage loans				1,491			2,214			37,495			-			16,473				6,765			64,438
C&I loans				238			12,267			14,119			-			17,890				35,968			80,482
Consumer loans:
	Auto loans			-			529			4,878			-			-				6,112			11,519
	Finance leases			-			15			588			-			-				541			1,144
	Personal loans			58			9			571			-			-				286			924
	Credit cards			-			-			2,342			16			-				-			2,358
	Other consumer loans			1,639			991			744			193			-				735			4,302
		Total TDRs	$	22,176		$	29,251		$	275,665		$	209		$	34,586			$	117,309		$	479,196
(1)		Other concessions granted by the Corporation include deferral of principal and/or interest payments for a period longer than what would be considered insignificant, payment plans under judicial stipulation, or a combination of two or more of the concessions listed in the table. Amounts included in Other that represent a combination of concessions are excluded from the amounts reported in the column for such individual concessions.

The following table presents the Corporation's TDR loans held for investment activity for the indicated periods:
				Quarter Ended							Nine-Month Period Ended
				September 30,							September 30,
				2021				2020			2021				2020
(In thousands)
Beginning balance of TDRs				$	450,078			$	496,207		$	479,196			$	487,997
New TDRs					23,078				3,187			30,216				31,733
Increases to existing TDRs					-				2,210			57				5,821
Charge-offs post modification (1)					(13,211)				(4,548)			(16,706)				(8,063)
Sales, net of charge-offs					(17,492)				-			(17,492)				-
Foreclosures					(1,074)				(309)			(2,684)				(1,947)
Removed from TDR classification					-				-			(6,023)				-
Paid-off, partial payments and other					(12,779)				(8,132)			(37,964)				(26,926)
	Ending balance of TDRs			$	428,600			$	488,615		$	428,600			$	488,615
(1)	For the quarter and nine-month period ended September 30, 2021, includes charge-offs totaling $12.5 million related to $29.9 million of residential mortgage TDR loans that were part of the $52.5 million bulk sale of nonaccrual residential mortgage loans.

The following tables provide a breakdown of the TDR loans held for investment by those in accrual and nonaccrual status as of the indicated dates:
September 30, 2021			Puerto Rico and
			Virgin Islands region							Florida region							Total
			Accrual		Nonaccrual		Total TDRs			Accrual		Nonaccrual		Total TDRs			Accrual		Nonaccrual (1)		Total TDRs
(In thousands)
Conventional residential mortgage loans			$	240,632	$	19,292	$	259,924		$	3,053	$	1,356	$	4,409		$	243,685	$	20,648	$	264,333
Construction loans				2,315		729		3,044			-		-		-			2,315		729		3,044
Commercial mortgage loans				51,055		16,228		67,283			2,280		-		2,280			53,335		16,228		69,563
C&I loans				64,354		11,491		75,845			-		442		442			64,354		11,933		76,287
Consumer loans:
	Auto loans			4,671		3,024		7,695			40		-		40			4,711		3,024		7,735
	Finance leases			1,024		-		1,024			-		-		-			1,024		-		1,024
	Personal loans			914		2		916			-		-		-			914		2		916
	Credit Cards			2,635		-		2,635			-		-		-			2,635		-		2,635
	Other consumer loans			2,310		296		2,606			457		-		457			2,767		296		3,063
		Total TDRs	$	369,910	$	51,062	$	420,972		$	5,830	$	1,798	$	7,628		$	375,740	$	52,860	$	428,600
(1)		Included in nonaccrual loans are $13.6 million in loans that are performing under the terms of the restructuring agreement but are reported in nonaccrual status until the restructured loans meet the criteria of sustained payment performance under the revised terms for reinstatement to accrual status and are deemed fully collectible.

December 31, 2020			Puerto Rico and
			Virgin Islands region							Florida region							Total
			Accrual		Nonaccrual		Total TDRs			Accrual		Nonaccrual		Total TDRs			Accrual		Nonaccrual (1)		Total TDRs
(In thousands)
Conventional residential mortgage loans			$	253,421	$	53,516	$	306,937		$	3,358	$	311	$	3,669		$	256,779	$	53,827	$	310,606
Construction loans				2,480		943		3,423			-		-		-			2,480		943		3,423
Commercial mortgage loans				43,012		18,811		61,823			2,615		-		2,615			45,627		18,811		64,438
C&I loans				73,649		6,609		80,258			-		224		224			73,649		6,833		80,482
Consumer loans:
	Auto loans			6,481		4,968		11,449			70		-		70			6,551		4,968		11,519
	Finance leases			1,125		19		1,144			-		-		-			1,125		19		1,144
	Personal loans			920		4		924			-		-		-			920		4		924
	Credit Cards			2,358		-		2,358			-		-		-			2,358		-		2,358
	Other consumer loans			3,274		427		3,701			564		37		601			3,838		464		4,302
		Total TDRs	$	386,720	$	85,297	$	472,017		$	6,607	$	572	$	7,179		$	393,327	$	85,869	$	479,196
(1)		Included in nonaccrual loans are $5.9 million in loans that are performing under the terms of the restructuring agreement but are reported in nonaccrual status until the restructured loans meet the criteria of sustained payment performance under the revised terms for reinstatement to accrual status and are deemed fully collectible.

Loan modifications that are considered TDR loans completed during the quarters and nine-month periods ended September 30, 2021 and 2020 were as follows:
Quarter Ended September 30, 2021
			Puerto Rico and Virgin Islands region								Florida region								Total
			Number of contracts		Pre-modification Amortized Cost			Post-modification Amortized Cost			Number of contracts		Pre-modification Amortized Cost			Post-modification Amortized Cost			Number of contracts		Pre-modification Amortized Cost			Post-modification Amortized Cost
(Dollars in thousands)
TDRs:
Conventional residential mortgage loans			21		$	2,084		$	2,080		2		$	570		$	570		23		$	2,654		$	2,650
Construction loans			-			-			-		-			-			-		-			-			-
Commercial mortgage loans			2			10,433			10,331		-			-			-		2			10,433			10,331
C&I loans			3			9,100			9,100		-			-			-		3			9,100			9,100
Consumer loans:
	Auto loans		22			435			436		-			-			-		22			435			436
	Finance leases		10			190			191		-			-			-		10			190			191
	Personal loans		9			103			103		-			-			-		9			103			103
	Credit Cards		40			207			207		-			-			-		40			207			207
	Other consumer loans		14			59			60		-			-			-		14			59			60
		Total TDRs	121		$	22,611		$	22,508		2		$	570		$	570		123		$	23,181		$	23,078
Quarter Ended September 30, 2020
			Puerto Rico and Virgin Islands region								Florida region								Total
			Number of contracts		Pre-modification Amortized Cost			Post-modification Amortized Cost			Number of contracts		Pre-modification Amortized Cost			Post-modification Amortized Cost			Number of contracts		Pre-modification Amortized Cost			Post-modification Amortized Cost
(Dollars in thousands)
TDRs:
Conventional residential mortgage loans			20		$	2,070		$	1,938		-		$	-		$	-		20		$	2,070		$	1,938
Construction loans			-			-			-		-			-			-		-			-			-
Commercial mortgage loans			-			-			-		-			-			-		-			-			-
C&I loans			-			-			-		-			-			-		-			-			-
Consumer loans:
	Auto loans		37			658			655		-			-			-		37			658			655
	Finance leases		4			54			54		-			-			-		4			54			54
	Personal loans		7			60			60		-			-			-		7			60			60
	Credit Cards		46			224			224		-			-			-		46			224			224
	Other consumer loans		54			312			233		1			23			23		55			335			256
		Total TDRs	168		$	3,378		$	3,164		1		$	23		$	23		169		$	3,401		$	3,187

Nine-Month Period Ended September 30, 2021
			Puerto Rico and Virgin Islands region								Florida region								Total
			Number of contracts		Pre-modification Amortized Cost			Post-modification Amortized Cost			Number of contracts		Pre-modification Amortized Cost			Post-modification Amortized Cost			Number of contracts		Pre-modification Amortized Cost			Post-modification Amortized Cost
(Dollars in thousands)
TDRs:
Conventional residential mortgage loans			43		$	4,086		$	3,981		5		$	1,466		$	1,466		48		$	5,552		$	5,447
Construction loans			-			-			-		-			-			-		-			-			-
Commercial mortgage loans			6			11,091			11,028		-			-			-		6			11,091			11,028
C&I loans			4			9,395			9,272		1			299			299		5			9,694			9,571
Consumer loans:
	Auto loans		101			1,875			1,877		-			-			-		101			1,875			1,877
	Finance leases		33			550			552		-			-			-		33			550			552
	Personal loans		32			330			336		-			-			-		32			330			336
	Credit Cards		203			1,171			1,171		-			-			-		203			1,171			1,171
	Other consumer loans		55			233			234		-			-			-		55			233			234
		Total TDRs	477		$	28,731		$	28,451		6		$	1,765		$	1,765		483		$	30,496		$	30,216
Nine-Month Period Ended September 30, 2020
			Puerto Rico and Virgin Islands region								Florida region								Total
			Number of contracts		Pre-modification Amortized Cost			Post-modification Amortized Cost			Number of contracts		Pre-modification Amortized Cost			Post-modification Amortized Cost			Number of contracts		Pre-modification Amortized Cost			Post-modification Amortized Cost
(Dollars in thousands)
TDRs:
Conventional residential mortgage loans			72		$	6,427		$	5,722		-		$	-		$	-		72		$	6,427		$	5,722
Construction loans			-			-			-		-			-			-		-			-			-
Commercial mortgage loans			2			75			81		-			-			-		2			75			81
C&I loans			6			22,064			22,064		-			-			-		6			22,064			22,064
Consumer loans:
	Auto loans		133			2,102			2,091		-			-			-		133			2,102			2,091
	Finance leases		29			408			408		-			-			-		29			408			408
	Personal loans		23			202			200		-			-			-		23			202			200
	Credit Cards		143			709			709		-			-			-		143			709			709
	Other consumer loans		139			507			435		1			23			23		140			530			458
		Total TDRs	547		$	32,494		$	31,710		1		$	23		$	23		548		$	32,517		$	31,733

Loan modifications considered TDR loans that defaulted during the quarters and nine-month periods ended September 30, 2021 and 2020, and had become TDR during the 12-months preceding the default date, were as follows:

			Quarter Ended September 30,
			2021					2020
Puerto Rico and Virgin Islands region			Number of contracts		Amortized Cost			Number of contracts		Amortized Cost
(Dollars in thousands)
Conventional residential mortgage loans			2		$	126		2		$	253
Construction loans			-			-		-			-
Commercial mortgage loans			-			-		-			-
C&I loans			-			-		-			-
Consumer loans:
	Auto loans		23			433		19			358
	Finance leases		-			-		-			-
	Personal loans		1			1		-			-
	Credit cards		13			68		15			80
	Other consumer loans		-			-		14			64
		Total Puerto Rico and Virgin Islands region	39		$	628		50		$	755

			Quarter Ended September 30,
			2021					2020
Florida region			Number of contracts		Amortized Cost			Number of contracts		Amortized Cost
(Dollars in thousands)
Conventional residential mortgage loans			-		$	-		-		$	-
Construction loans			-			-		-			-
Commercial mortgage loans			-			-		-			-
C&I loans			-			-		-			-
Consumer loans:
	Auto loans		-			-		-			-
	Finance leases		-			-		-			-
	Personal loans		-			-		-			-
	Credit cards		-			-		-			-
	Other consumer loans		-			-		-			-
		Total in Florida region	-		$	-		-		$	-

			Quarter Ended September 30,
			2021					2020
Total			Number of contracts		Amortized Cost			Number of contracts		Amortized Cost
(Dollars in thousands)
Conventional residential mortgage loans			2		$	126		2		$	253
Construction loans			-			-		-			-
Commercial mortgage loans			-			-		-			-
C&I loans			-			-		-			-
Consumer loans:
	Auto loans		23			433		19			358
	Finance leases		-			-		-			-
	Personal loans		1			1		-			-
	Credit cards		13			68		15			80
	Other consumer loans		-			-		14			64
		Total	39		$	628		50		$	755

			Nine-Month Period Ended September 30,
			2021					2020
Puerto Rico and Virgin Islands region			Number of contracts		Amortized Cost			Number of contracts		Amortized Cost
(Dollars in thousands)
Conventional residential mortgage loans			4		$	304		8		$	2,142
Construction loans			-			-		-			-
Commercial mortgage loans			-			-		-			-
C&I loans			-			-		1			35
Consumer loans:
	Auto loans		69			1,164		40			681
	Finance leases		-			-		1			5
	Personal loans		1			1		1			7
	Credit cards		25			161		41			192
	Other consumer loans		9			36		50			191
		Total Puerto Rico and Virgin Islands region	108		$	1,666		142		$	3,253

			Nine-Month Period Ended September 30,
			2021					2020
Florida region			Number of contracts		Amortized Cost			Number of contracts		Amortized Cost
(Dollars in thousands)
Conventional residential mortgage loans			-		$	-		-		$	-
Construction loans			-			-		-			-
Commercial mortgage loans			-			-		-			-
C&I loans			-			-		-			-
Consumer loans:
	Auto loans		-			-		-			-
	Finance leases		-			-		-			-
	Personal loans		-			-		-			-
	Credit cards		-			-		-			-
	Other consumer loans		-			-		-			-
		Total in Florida region	-		$	-		-		$	-

			Nine-Month Period Ended September 30,
			2021					2020
Total			Number of contracts		Amortized Cost			Number of contracts		Amortized Cost
(Dollars in thousands)
Conventional residential mortgage loans			4		$	304		8		$	2,142
Construction loans			-			-		-			-
Commercial mortgage loans			-			-		-			-
C&I loans			-			-		1			35
Consumer loans:
	Auto loans		69			1,164		40			681
	Finance leases		-			-		1			5
	Personal loans		1			1		1			7
	Credit cards		25			161		41			192
	Other consumer loans		9			36		50			191
		Total	108		$	1,666		142		$	3,253

Entity Loan Modification Program [Member] | Ab Note Restructure Workout Strategy [Member]

Accounts Notes And Loans Receivable [Line Items]

Troubled Debt Restructurings On Financing Receivables Table [Text Block]

		Quarter Ended												Quarter Ended
		September 30, 2021												September 30, 2020
(In thousands)		Commercial Mortgage loans			Commercial and Industrial loans			Construction loans			Total			Commercial Mortgage loans			Commercial and Industrial loans			Construction loans			Total
Beginning balance of A/B Notes		$	16,225		$	26,742		$	1,476		$	44,443		$	22,599		$	26,767		$	1,892		$	51,258
Increase to existing TDRs			-			-			-			-			-			367			-			367
Principal repayments			(77)			(788)			(44)			(909)			(97)			-			(288)			(385)
Charge-offs			(29)			-			-			(29)			(3,087)			-			-			(3,087)
Ending balance of A/B Notes		$	16,119		$	25,954		$	1,432		$	43,505		$	19,415		$	27,134		$	1,604		$	48,153
		Nine-Month Period Ended												Nine-Month Period Ended
		September 30, 2021												September 30, 2020
(In thousands)		Commercial Mortgage loans			Commercial and Industrial loans			Construction loans			Total			Commercial Mortgage loans			Commercial and Industrial loans			Construction loans			Total
Beginning balance of A/B Notes		$	16,475		$	27,050		$	1,562		$	45,087		$	22,749		$	26,596		$	1,883		$	51,228
Increase to existing TDRs			-			-			-			-			-			738			34			772
Principal repayments			(227)			(1,096)			(130)			(1,453)			(247)			(200)			(313)			(760)
Charge-offs			(129)			-			-			(129)			(3,087)			-			-			(3,087)
Ending balance of A/B Notes		$	16,119		$	25,954		$	1,432		$	43,505		$	19,415		$	27,134		$	1,604		$	48,153
		Quarter Ended												Quarter Ended
		September 30, 2021												September 30, 2020
(In thousands)		Commercial Mortgage loans			Commercial and Industrial loans			Construction loans			Total			Commercial Mortgage loans			Commercial and Industrial loans			Construction loans			Total
ACL at the beginning of the period for A/B Notes		$	-		$	-		$	-		$	-		$	3,646		$	438		$	-		$	4,084
Provision for credit losses - expense			29			-			-			29			(559)			(40)			-			(599)
Charge-offs			(29)			-			-			(29)			(3,087)			-			-			(3,087)
ACL at the end of the period for A/B notes		$	-		$	-		$	-		$	-		$	-		$	398		$	-		$	398
		Nine-Month Period Ended												Nine-Month Period Ended
		September 30, 2021												September 30, 2020
(In thousands)		Commercial Mortgage loans			Commercial and Industrial loans			Construction loans			Total			Commercial Mortgage loans			Commercial and Industrial loans			Construction loans			Total
ACL at the beginning of the
period for A/B Notes		$	-		$	401		$	-		$	401		$	3,516		$	14		$	-		$	3,530
Impact of adopting CECL			-			-			-			-			(415)			89			-			(326)
Provision for credit losses -
expense (benefit)			129			(401)			-			(272)			(14)			295			-			281
Charge-offs			(129)			-			-			(129)			(3,087)			-			-			(3,087)
ACL at the end of the period for A/B notes		$	-		$	-		$	-		$	-		$	-		$	398		$	-		$	398

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