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LOANS HELD FOR INVESTMENT | 3 Months Ended
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Mar. 31, 2023
LOANS HELD FOR INVESTMENT [Abstract] |
LOAN HELD FOR INVESTMENT | NOTE 3 – LOANS HELD FOR INVESTMENT The following table provides information about the loan portfolio held for investment by portfolio segment and disaggregated by geographic locations as of the indicated dates: As of March 31, As of December 31, 2023 2022 (In thousands) Puerto Rico and Virgin Islands region: Residential mortgage loans, mainly secured by first mortgages $ 2,381,782 $ 2,417,900 Construction loans 48,195 34,772 Commercial mortgage loans 1,829,173 1,834,204 Commercial and Industrial ("C&I") loans 1,941,228 1,860,109 Consumer loans 3,398,245 3,317,489 Loans held for investment $ 9,598,623 $ 9,464,474 Florida region: Residential mortgage loans, mainly secured by first mortgages $ 429,746 $ 429,390 Construction loans 95,469 98,181 Commercial mortgage loans 524,486 524,647 C&I loans 920,961 1,026,154 Consumer loans 8,700 9,979 Loans held for investment $ 1,979,362 $ 2,088,351 Total: Residential mortgage loans, mainly secured by first mortgages $ 2,811,528 $ 2,847,290 Construction loans 143,664 132,953 Commercial mortgage loans 2,353,659 2,358,851 C&I loans (1) 2,862,189 2,886,263 Consumer loans 3,406,945 3,327,468 Loans held for investment (2) 11,577,985 11,552,825 ACL on loans and finance leases (265,567) (260,464) Loans held for investment, net $ 11,312,418 $ 11,292,361 (1) As of March 31, 2023 and December 31, 2022, includes $ 837.8 million and $ 838.5 million, respectively, of commercial loans that were secured by real estate and the primary source of repayment at origination was not dependent upon the real estate. (2) Includes accretable fair value net purchase discounts of $ 28.3 million and $ 29.3 million as of March 31, 2023 and December 31, 2022, respectively. When a loan is placed on nonaccrual status, any accrued but uncollected interest income is reversed and charged against interest income and the amortization of any net deferred fees is suspended. The amount of accrued interest reversed against interest income totaled $ 0.6 million and $ 0.4 million for the quarters ended March 31, 2023 and 2022, respectively. For the quarters ended March 31, 2023 and 2022, the cash interest income recognized on nonaccrual loans amounted to $ 0.5 million and $ 0.4 million, respectively. As of March 31, 2023, the recorded investment on residential mortgage loans collateralized by residential real estate property that were in the process of foreclosure amounted to $ 62.6 million, including $ 27.2 million of FHA/VA government-guaranteed mortgage loans, and $ 8.8 million of PCD loans acquired prior to the adoption, on January 1, 2020, of CECL. The Corporation commences the foreclosure process on residential real estate loans when a borrower becomes 120 days delinquent. Foreclosure procedures and timelines vary depending on whether the property is located in a judicial or non-judicial state. Occasionally, foreclosures may be delayed due to, among other reasons, mandatory mediations, bankruptcy, court delays, and title issues. As of March 31, 2023 Days Past Due and Accruing Current 30-59 60-89 90+ (1) (2) (3) Nonaccrual (4) Total loans held for investment Nonaccrual Loans with no ACL (5) (In thousands) Residential mortgage loans, mainly secured by first mortgages: FHA/VA government-guaranteed loans (1) (3) (6) $ 67,977 $ - $ 1,869 $ 41,723 $ - $ 111,569 $ - Conventional residential mortgage loans (2) (6) 2,626,542 - 23,367 13,640 36,410 2,699,959 2,250 Commercial loans: Construction loans 141,870 - - - 1,794 143,664 972 Commercial mortgage loans (2) (6) 2,323,116 509 507 7,929 21,598 2,353,659 15,787 C&I loans 2,840,568 1,438 424 6,355 13,404 2,862,189 1,858 Consumer loans: Auto loans 1,780,593 34,754 6,380 - 11,138 1,832,865 3,342 Finance leases 743,656 8,056 1,562 - 2,208 755,482 344 Personal loans 353,214 4,160 2,098 - 1,263 360,735 - Credit cards 299,387 3,989 2,518 4,733 - 310,627 - Other consumer loans 143,035 1,916 958 - 1,327 147,236 21 Total loans held for investment $ 11,319,958 $ 54,822 $ 39,683 $ 74,380 $ 89,142 $ 11,577,985 $ 24,574 (1) It is the Corporation's policy to report delinquent Federal Housing Authority (“FHA”)/Veterans Affairs (“VA”) government-guaranteed residential mortgage loans as past-due loans 90 days and still accruing as opposed to nonaccrual loans. 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 $ 25.9 million of residential mortgage loans guaranteed by the FHA that were over 15 months delinquent. (2) Includes purchased credit deteriorated ("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 of maintaining pools of loans 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 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 portion of such loans contractually past due 90 days or more, amounting to $ 10.4 million as of March 31, 2023 ($ 9.4 million conventional residential mortgage loans and $ 1.0 million commercial mortgage loans), is presented in the loans past due 90 days or more and still accruing category in the table above. (3) Include rebooked loans, which were previously pooled into GNMA securities, amounting to $ 7.1 million as of March 31, 2023. 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, these loans subject to the repurchase option are required to be reflected on the financial statements with an offsetting liability. (4) Nonaccrual loans in the Florida region amounted to $ 15.2 million as of March 31, 2023, primarily nonaccrual residential mortgage loans and C&I loans. (5) Includes $ 0.3 million of nonaccrual C&I loans with no ACL in the Florida region as of March 31, 2023. (6) 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, and commercial mortgage loans past due 30-59 days, but less than two payments in arrears, as of March 31, 2023 amounted to $ 5.3 million, $ 60.7 million, and $ 1.1 million, respectively. As of December 31, 2022 Days Past Due and Accruing Current 30-59 60-89 90+ (1)(2)(3) Nonaccrual (4) Total loans held for investment Nonaccrual Loans with no ACL (5) (In thousands) Residential mortgage loans, mainly secured by first mortgages: FHA/VA government-guaranteed loans (1) (3) (6) $ 67,116 $ - $ 2,586 $ 48,456 $ - $ 118,158 $ - Conventional residential mortgage loans (2) (6) 2,643,909 - 25,630 16,821 42,772 2,729,132 2,292 Commercial loans: Construction loans 130,617 - - 128 2,208 132,953 977 Commercial mortgage loans (2) (6) 2,330,094 300 2,367 3,771 22,319 2,358,851 15,991 C&I loans 2,868,989 1,984 1,128 6,332 7,830 2,886,263 3,300 Consumer loans: Auto loans 1,740,271 40,039 7,089 - 10,672 1,798,071 2,136 Finance leases 707,646 7,148 1,791 - 1,645 718,230 330 Personal loans 346,366 3,738 1,894 - 1,248 353,246 - Credit cards 301,013 3,705 2,238 4,775 - 311,731 - Other consumer loans 141,687 1,804 1,458 - 1,241 146,190 - Total loans held for investment $ 11,277,708 $ 58,718 $ 46,181 $ 80,283 $ 89,935 $ 11,552,825 $ 25,026 (1) It is the Corporation's policy to report delinquent FHA/VA government-guaranteed residential mortgage loans as past-due loans 90 days and still accruing as opposed to nonaccrual loans. 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 $ 28.2 million of residential mortgage loans guaranteed by the FHA that were over 15 months delinquent. (2) Includes PCD loans previously accounted for under ASC Subtopic 310-30 for which the Corporation made the accounting policy election of maintaining pools of loans 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 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 portion of such loans contractually past due 90 days or more, amounting to $ 12.0 million as of December 31, 2022 ($ 11.0 million conventional residential mortgage loans and $ 1.0 million commercial mortgage loans), is presented in the loans past due 90 days or more and still accruing category in the table above. (3) Include rebooked loans, which were previously pooled into GNMA securities, amounting to $ 10.3 million as of December 31, 2022. 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, these loans subject to the repurchase option are required to be reflected on the financial statements with an offsetting liability. (4) Nonaccrual loans in the Florida region amounted to $ 8.3 million as of December 31, 2022, primarily nonaccrual residential mortgage loans. (5) Includes $ 0.3 million of nonaccrual C&I loans with no ACL in the Florida region as of December 31, 2022. (6) 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, and commercial mortgage loans past due 30-59 days, but less than two payments in arrears, as of December 31, 2022 amounted to $ 6.1 million, $ 65.2 million, and $ 1.6 million, respectively. Credit Quality Indicators: The Corporation categorizes loans into risk categories based on relevant information about the ability of the borrowers to service their debt such as current financial information, historical payment experience, credit documentation, public information, and current economic trends, among other factors. The Corporation analyzes non-homogeneous loans, such as commercial mortgage, C&I, and construction loans individually to classify the loans’ credit risk. As mentioned above, the Corporation periodically reviews its commercial and construction loans to evaluate if they are properly classified. The frequency of these reviews will depend on the amount of the aggregate outstanding debt, and the risk rating classification of the obligor. In addition, during the renewal and annual review process of applicable credit facilities, the Corporation evaluates the corresponding loan grades. The Corporation uses the same definition for risk ratings as those described for Puerto Rico municipal bonds accounted for as held-to-maturity debt securities, as discussed in Note 3 – Debt Securities, to the audited consolidated financial statements included in the 2022 Annual Report on Form 10-K. For residential mortgage and consumer loans, the Corporation also evaluates credit quality based on its interest accrual status. 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 March 31, 2023, the gross charge -offs for the quarter ended March 31, 2023 by portfolio classes and by origination year, and the amortized cost of commercial and construction loans by portfolio classes based on the internal credit-risk category as of December 31, 2022, was as follows: As of March 31, 2023 Puerto Rico and Virgin Islands region Term Loans As of December 31, 2022 Amortized Cost Basis by Origination Year (1) 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total Total (In thousands) CONSTRUCTION Risk Ratings: Pass $ 6,479 $ 16,509 $ 18,842 $ - $ - $ 3,885 $ - $ 45,715 $ 31,879 Criticized: Special Mention - - - - - - - - - Substandard - - - - - 2,480 - 2,480 2,893 Doubtful - - - - - - - - - Loss - - - - - - - - - Total construction loans $ 6,479 $ 16,509 $ 18,842 $ - $ - $ 6,365 $ - $ 48,195 $ 34,772 Charge-offs on construction loans $ - $ - $ - $ - $ - $ - $ - $ - COMMERCIAL MORTGAGE Risk Ratings: Pass $ 67,469 $ 391,295 $ 139,536 $ 325,141 $ 301,638 $ 400,794 $ 478 $ 1,626,351 $ 1,655,728 Criticized: Special Mention - 1,177 - 36,546 75 131,350 - 169,148 145,415 Substandard - 132 - - 2,797 30,745 - 33,674 33,061 Doubtful - - - - - - - - - Loss - - - - - - - - - Total commercial mortgage loans $ 67,469 $ 392,604 $ 139,536 $ 361,687 $ 304,510 $ 562,889 $ 478 $ 1,829,173 $ 1,834,204 Charge-offs on commercial mortgage loans $ - $ - $ - $ - $ - $ 18 $ - $ 18 C&I Risk Ratings: Pass $ 70,739 $ 303,603 $ 188,155 $ 181,284 $ 308,225 $ 254,283 $ 565,758 $ 1,872,047 $ 1,789,572 Criticized: Special Mention - 132 839 - 1,029 12,885 32,322 47,207 43,224 Substandard - - 396 652 13,430 7,117 379 21,974 27,313 Doubtful - - - - - - - - - Loss - - - - - - - - - Total C&I loans $ 70,739 $ 303,735 $ 189,390 $ 181,936 $ 322,684 $ 274,285 $ 598,459 $ 1,941,228 $ 1,860,109 Charge-offs on C&I loans $ - $ - $ - $ - $ - $ 63 $ 55 $ 118 (1) Excludes accrued interest receivable. As of March 31, 2023 Term Loans As of December 31, 2022 Florida region Amortized Cost Basis by Origination Year (1) 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total Total (In thousands) CONSTRUCTION Risk Ratings: Pass $ 107 $ 50,019 $ 42,867 $ - $ - $ - $ 2,476 $ 95,469 $ 98,181 Criticized: Special Mention - - - - - - - - - Substandard - - - - - - - - - Doubtful - - - - - - - - - Loss - - - - - - - - - Total construction loans $ 107 $ 50,019 $ 42,867 $ - $ - $ - $ 2,476 $ 95,469 $ 98,181 Charge-offs on construction loans $ - $ - $ - $ - $ - $ - $ - $ - COMMERCIAL MORTGAGE Risk Ratings: Pass $ 3,529 $ 177,392 $ 70,147 $ 41,024 $ 51,320 $ 140,177 $ 19,551 $ 503,140 $ 503,184 Criticized: Special Mention - - - 6,947 13,231 - - 20,178 20,295 Substandard - - - 1,168 - - - 1,168 1,168 Doubtful - - - - - - - - - Loss - - - - - - - - - Total commercial mortgage loans $ 3,529 $ 177,392 $ 70,147 $ 49,139 $ 64,551 $ 140,177 $ 19,551 $ 524,486 $ 524,647 Charge-offs on commercial mortgage loans $ - $ - $ - $ - $ - $ - $ - $ - C&I Risk Ratings: Pass $ 36,642 $ 276,868 $ 134,512 $ 75,953 $ 183,443 $ 72,650 $ 92,816 $ 872,884 $ 979,151 Criticized: Special Mention - - 19,677 - 5,974 11,725 - 37,376 17,905 Substandard - - - 264 195 2,854 300 3,613 29,098 Doubtful - - - - - 7,088 - 7,088 - Loss - - - - - - - - - Total C&I loans $ 36,642 $ 276,868 $ 154,189 $ 76,217 $ 189,612 $ 94,317 $ 93,116 $ 920,961 $ 1,026,154 Charge-offs on C&I loans $ - $ - $ - $ - $ - $ - $ - $ - (1) Excludes accrued interest receivable. As of March 31, 2023 Total Term Loans As of December 31, 2022 Amortized Cost Basis by Origination Year (1) 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total Total (In thousands) CONSTRUCTION Risk Ratings: Pass $ 6,586 $ 66,528 $ 61,709 $ - $ - $ 3,885 $ 2,476 $ 141,184 $ 130,060 Criticized: Special Mention - - - - - - - - - Substandard - - - - - 2,480 - 2,480 2,893 Doubtful - - - - - - - - - Loss - - - - - - - - - Total construction loans $ 6,586 $ 66,528 $ 61,709 $ - $ - $ 6,365 $ 2,476 $ 143,664 $ 132,953 Charge-offs on construction loans $ - $ - $ - $ - $ - $ - $ - $ - COMMERCIAL MORTGAGE Risk Ratings: Pass $ 70,998 $ 568,687 $ 209,683 $ 366,165 $ 352,958 $ 540,971 $ 20,029 $ 2,129,491 $ 2,158,912 Criticized: Special Mention - 1,177 - 43,493 13,306 131,350 - 189,326 165,710 Substandard - 132 - 1,168 2,797 30,745 - 34,842 34,229 Doubtful - - - - - - - - - Loss - - - - - - - - - Total commercial mortgage loans $ 70,998 $ 569,996 $ 209,683 $ 410,826 $ 369,061 $ 703,066 $ 20,029 $ 2,353,659 $ 2,358,851 Charge-offs on commercial mortgage loans $ - $ - $ - $ - $ - $ 18 $ - $ 18 C&I Risk Ratings: Pass $ 107,381 $ 580,471 $ 322,667 $ 257,237 $ 491,668 $ 326,933 $ 658,574 $ 2,744,931 $ 2,768,723 Criticized: Special Mention - 132 20,516 - 7,003 24,610 32,322 84,583 61,129 Substandard - - 396 916 13,625 9,971 679 25,587 56,411 Doubtful - - - - - 7,088 - 7,088 - Loss - - - - - - - - - Total C&I loans $ 107,381 $ 580,603 $ 343,579 $ 258,153 $ 512,296 $ 368,602 $ 691,575 $ 2,862,189 $ 2,886,263 Charge-offs on C&I loans $ - $ - $ - $ - $ - $ 63 $ 55 $ 118 (1) Excludes accrued interest receivable. Accrued interest receivable on loans totaled $ 49.4 million as of March 31, 2023 ($ 53.1 million as of December 31, 2022), was reported as part of accrued interest receivable on loans and investment securities in the consolidated statements of financial condition and is excluded from the estimate of credit losses. The following tables present information about collateral dependent loans that were individually evaluated for purposes of determining the ACL as of March 31, 2023 and December 31, 2022 As of March 31, 2023 Collateral Dependent Loans - With Allowance Collateral Dependent Loans - With No Related Allowance Collateral Dependent Loans - Total Amortized Cost Related Allowance Amortized Cost Amortized Cost Related Allowance (In thousands) Residential mortgage loans: Conventional residential mortgage loans $ 34,257 $ 2,410 $ 152 $ 34,409 $ 2,410 Commercial loans: Construction loans - - 956 956 - Commercial mortgage loans 2,449 896 61,851 64,300 896 C&I loans 1,789 347 13,331 15,120 347 Consumer loans: Personal loans 55 1 - 55 1 Other consumer loans - - - - - $ 38,550 $ 3,654 $ 76,290 $ 114,840 $ 3,654 The allowance related to collateral dependent loans reported in the tables above includes qualitative adjustments applied to the loan portfolio that consider possible changes in circumstances that could ultimately impact credit losses and might not be reflected in historical data or forecasted data incorporated in the quantitative models. The underlying collateral for residential mortgage and consumer collateral dependent loans consisted of single-family residential properties, and for commercial and construction loans consisted primarily of office buildings, multifamily residential properties, and retail establishments. The weighted-average loan-to- value coverage for collateral dependent loans as of March 31, 2023 was 69 %, compared to 70 % as of December 31, 2022, which was not considered a significant change in the extent to which collateral secured these loans. Purchases and Sales of Loans In the ordinary course of business, the Corporation enters into securitization transactions and whole loan sales with GNMA and GSEs, such as FNMA and FHLMC. During the quarters ended March 31, 2023 and 2022, loans pooled into GNMA MBS amounted to approximately $ 29.4 million and $ 41.5 million, respectively, for which the Corporation recognized a net gain on sale of $ 0.9 million and $ 1.3 million, respectively. Also, during the quarter ended March 31, 2023, the Corporation sold approximately $ 8.0 million of performing residential mortgage loans to FNMA, of which the Corporation recognized a net gain on sale of $ 0.2 million. In addition, during the quarter ended March 31, 2022, the Corporation sold approximately $ 50.0 million and $ 2.4 million of performing residential mortgage loans to FNMA and FHLMC, respectively, of which the Corporation recognized a net gain on sale of $ 2.1 million and $ 0.1 million, respectively. The Corporation’s continuing involvement with the loans that it sells consists primarily of servicing the loans. In addition, the Corporation agrees to repurchase loans if it breaches any of the representations and warranties included in the sale agreement. These representations and warranties are consistent with the GSEs’ selling and servicing guidelines (i.e., ensuring that the mortgage was properly underwritten according to established guidelines). For loans pooled into GNMA MBS, the Corporation, as servicer, holds an option to repurchase individual delinquent loans issued on or after January 1, 2003 when certain delinquency criteria are met. This option gives the Corporation the unilateral ability, but not the obligation, to repurchase the delinquent loans at par without prior authorization from GNMA. Since the Corporation is considered to have regained effective control over the loans, it is required to recognize the loans and a corresponding repurchase liability regardless of its intent to repurchase the loans. As of March 31, 2023 and December 31, 2022, rebooked GNMA delinquent loans that were included in the residential mortgage loan portfolio amounted to $ 7.1 million and $ 10.4 million, respectively. During the quarters ended March 31, 2023 and 2022, the Corporation repurchased, pursuant to the aforementioned repurchase option, $ 1.5 million and $ 0.5 million, respectively, of loans previously pooled into GNMA MBS. The principal balance of these loans is fully guaranteed, and the risk of loss related to the repurchased loans is generally limited to the difference between the delinquent interest payment advanced to GNMA, which is computed at the loan’s interest rate, and the interest payments reimbursed by FHA, which are computed at a pre-determined debenture rate. Repurchases of GNMA loans allow the Corporation, among other things, to maintain acceptable delinquency rates on outstanding GNMA pools and remain as a seller and servicer in good standing with GNMA. Historically, losses on these repurchases of GNMA delinquent loans have been immaterial and no provision has been made at the time of sale. Loan sales to FNMA and FHLMC are without recourse in relation to the future performance of the loans. The Corporation’s risk of loss with respect to these loans is also minimal as these repurchased loans are generally performing loans with documentation deficiencies. No significant purchases of loans were executed during the first quarter of 2023. During the quarter ended March 31, 2022, the Corporation purchased certain C&I loan participations in the Florida region totaling $ 46.4 million. Loan Portfolio Concentration The Corporation’s primary lending area is Puerto Rico. The Corporation’s banking subsidiary, FirstBank, also lends in the USVI and BVI markets and in the United States (principally in the state of Florida). Of the total gross loans held for investment portfolio of $ 11.6 billion as of March 31, 2023, credit risk concentration was approximately 80 % in Puerto Rico, 17 % in the U.S., and 3 % in the USVI and BVI. As of March 31, 2023, the Corporation had $ 170.9 million outstanding in loans extended to the Puerto Rico government, its municipalities and public corporations, compared to $ 169.8 million as of December 31, 2022. As of March 31, 2023, approximately $ 102.7 million consisted of loans extended to municipalities in Puerto Rico that are general obligations supported by assigned property tax revenues, and $ 28.0 million of loans which are supported by one or more specific sources of municipal revenues. The vast majority of revenues of the municipalities included in the Corporation’s loan portfolio are independent of budgetary subsidies provided by the Puerto Rico central government. These municipalities are required by law to levy special property taxes in such amounts as are required to satisfy the payment of all of their respective general obligation bonds and notes. In addition to loans extended to municipalities, the Corporation’s exposure to the Puerto Rico government as of March 31, 2023 included $ 10.2 million in loans granted to an affiliate of the Puerto Rico Electric Power Authority (“PREPA”) and $ 30.0 million in loans to agencies or public corporations of the Puerto Rico government. In addition, as of March 31, 2023, the Corporation had $ 82.9 million in exposure to residential mortgage loans that are guaranteed by the PRHFA, a government instrumentality that has been designated as a covered entity under PROMESA, compared to $ 84.7 million as of December 31, 2022. Residential mortgage loans guaranteed by the PRHFA are secured by the underlying properties and the guarantees serve to cover shortfalls in collateral in the event of a borrower default. The Corporation also has credit exposure to USVI government entities. As of March 31, 2023, the Corporation had $ 38.7 million in loans to USVI government public corporations, compared to $ 38.0 million as of December 31, 2022. As of March 31, 2023, all loans were currently performing and up to date on principal and interest payments. Loss Mitigation Program for Borrowers Experiencing Financial Difficulty The Corporation provides homeownership preservation assistance to its customers through a loss mitigation program. Depending upon the nature of a borrower’s financial condition, restructurings or loan modifications through this program are provided, as well as other restructurings of individual C&I, commercial mortgage, construction, and residential mortgage loans. The Corporation may also modify contractual terms to comply with regulations regarding the treatment of certain bankruptcy filings and discharge situations. See Note 1 – Basis of Presentation and Significant Accounting Policies, for additional information related to the accounting policies of loan modifications granted to borrowers experiencing financial difficulty. The loan modifications granted to borrowers experiencing financial difficulty that are associated to payment delays typically include the following: - Forbearance plans – Payments of either interest and/or principal are deferred for a pre-established period of time, generally not exceeding six months in any given year. The deferred interest and/or principal is repaid as either a lump sum payment at maturity date or by extending the loan’s maturity date by the number of forbearance months granted. - Payment plans – Borrowers are allowed to pay the regular monthly payment plus the pre-established delinquent amounts during a period generally not exceeding six months. At the end of the payment plan, the borrower is required to resume making its regularly scheduled loan payments. - Trial modifications – These types of loan modifications are granted for residential mortgage loans. Borrower s continue making reduced monthly payments during the trial period, which is generally of up to six months. The reduced payments that are made by the borrower during the trial period will result in a payment delay with respect to the original contractual terms of the loan since the loan has not yet been contractually modified. After successful completion of the trial period, the mortgage loan is contractually modified. Modifications in the form of a reduction in interest rate, term extension, an other-than-insignificant payment delay, or any combination of these types of loan modifications that have occurred in the current reporting period to a borrower experiencing financial difficulty are disclosed in the tables below. The below disclosures relate to loan modifications granted to borrowers experiencing financial difficulty in which there was a change in the timing and/or amount of contractual cash flows in the form of any of the aforementioned types of modifications, including restructurings that resulted in a more-than-insignificant payment delay. These disclosures exclude $ 0.9 million in restructured residential mortgage loans that are government -guaranteed (e.g., FHA/VA loans) and were modified during the quarter ended March 31, 2023. Quarter Ended March 31, 2022 Number of contracts Pre-modification Amortized Cost Post-modification Amortized Cost (Dollars in thousands) Conventional residential mortgage loans 23 $ 2,996 $ 2,993 Construction loans - - - Commercial mortgage loans - - - C&I loans 1 5 5 Consumer loans: Auto loans 51 995 993 Finance leases 13 264 264 Personal loans 5 78 78 Credit Cards 44 189 189 Other consumer loans 27 146 148 Total TDRs 164 $ 4,673 $ 4,670 Loan modifications considered TDR loans that defaulted (failure by the borrower to make payments of either principal, interest, or both for a period of 90 days or more) during the quarter ended March 31, 2022, and had become TDR loans during the 12-months preceding the default date, were as follows: Quarter Ended March 31, 2022 Number of contracts Amortized Cost (Dollars in thousands) Conventional residential mortgage loans 3 $ 389 Construction loans - - Commercial mortgage loans - - C&I loans - - Consumer loans: Auto loans 24 522 Finance leases 1 16 Personal loans - - Credit cards 11 79 Other consumer loans 2 11 Total TDRs 41 $ 1,017 As of March 31, 2023 As of December 31, 2022 Term Loans Amortized Cost Basis by Origination Year (1) 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total Total (In thousands) Puerto Rico and Virgin Islands Region: FHA/VA government-guaranteed loans Accrual Status: Performing $ - $ 696 $ 448 $ 765 $ 1,557 $ 107,368 $ - $ 110,834 $ 117,416 Non-Performing - - - - - - - - - Total FHA/VA government-guaranteed loans $ - $ 696 $ 448 $ 765 $ 1,557 $ 107,368 $ - $ 110,834 $ 117,416 Conventional residential mortgage loans: Accrual Status: Performing $ 24,859 $ 171,599 $ 74,692 $ 31,497 $ 47,705 $ 1,891,603 $ - $ 2,241,955 $ 2,265,013 Non-Performing - - 35 - - 28,958 - 28,993 35,471 Total conventional residential mortgage loans $ 24,859 $ 171,599 $ 74,727 $ 31,497 $ 47,705 $ 1,920,561 $ - $ 2,270,948 $ 2,300,484 Total: Accrual Status: Performing $ 24,859 $ 172,295 $ 75,140 $ 32,262 $ 49,262 $ 1,998,971 $ - $ 2,352,789 $ 2,382,429 Non-Performing - - 35 - - 28,958 - 28,993 35,471 Total residential mortgage loans in Puerto Rico and Virgin Islands Region $ 24,859 $ 172,295 $ 75,175 $ 32,262 $ 49,262 $ 2,027,929 $ - $ 2,381,782 $ 2,417,900 Charge-offs on residential mortgage loans $ - $ - $ - $ 3 $ - $ 980 $ - $ 983 (1) Excludes accrued interest receivable. As of March 31, 2023 As of December 31, 2022 Term Loans Amortized Cost Basis by Origination Year (1) 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total Total (In thousands) Florida Region: FHA/VA government-guaranteed loans Accrual Status: Performing $ - $ - $ - $ - $ - $ 735 $ - $ 735 $ 742 Non-Performing - - - - - - - - - Total FHA/VA government-guaranteed loans $ - $ - $ - $ - $ - $ 735 $ - $ 735 $ 742 Conventional residential mortgage loans: Accrual Status: Performing $ 13,232 $ 81,619 $ 48,991 $ 31,157 $ 29,403 $ 217,192 $ - $ 421,594 $ 421,347 Non-Performing - - - - 265 7,152 - 7,417 7,301 Total conventional residential mortgage loans $ 13,232 $ 81,619 $ 48,991 $ 31,157 $ 29,668 $ 224,344 $ - $ 429,011 $ 428,648 Total: Accrual Status: Performing $ 13,232 $ 81,619 $ 48,991 $ 31,157 $ 29,403 $ 217,927 $ - $ 422,329 $ 422,089 Non-Performing - - - - 265 7,152 - 7,417 7,301 Total residential mortgage loans in Florida region $ 13,232 $ 81,619 $ 48,991 $ 31,157 $ 29,668 $ 225,079 $ - $ 429,746 $ 429,390 Charge-offs on residential mortgage loans $ - $ - $ - $ - $ - $ - $ - $ - (1) Excludes accrued interest receivable. As of March 31, 2023 As of December 31, 2022 Term Loans Amortized Cost Basis by Origination Year (1) 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total Total (In thousands) Total: FHA/VA government-guaranteed loans Accrual Status: Performing $ - $ 696 $ 448 $ 765 $ 1,557 $ 108,103 $ - $ 111,569 $ 118,158 Non-Performing - - - - - - - - - Total FHA/VA government-guaranteed loans $ - $ 696 $ 448 $ 765 $ 1,557 $ 108,103 $ - $ 111,569 $ 118,158 Conventional residential mortgage loans: Accrual Status: Performing $ 38,091 $ 253,218 $ 123,683 $ 62,654 $ 77,108 $ 2,108,795 $ - $ 2,663,549 $ 2,686,360 Non-Performing - - 35 - 265 36,110 - 36,410 42,772 Total conventional residential mortgage loans $ 38,091 $ 253,218 $ 123,718 $ 62,654 $ 77,373 $ 2,144,905 $ - $ 2,699,959 $ 2,729,132 Total: Accrual Status: Performing $ 38,091 $ 253,914 $ 124,131 $ 63,419 $ 78,665 $ 2,216,898 $ - $ 2,775,118 $ 2,804,518 Non-Performing - - 35 - 265 36,110 - 36,410 42,772 Total residential mortgage loans $ 38,091 $ 253,914 $ 124,166 $ 63,419 $ 78,930 $ 2,253,008 $ - $ 2,811,528 $ 2,847,290 Charge-offs on residential mortgage loans $ - $ - $ - $ 3 $ - $ 980 $ - $ 983 (1) Excludes accrued interest receivable. As of March 31, 2023 As of December 31, 2022 Term Loans Amortized Cost Basis by Origination Year (1) 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total Total (In thousands) Puerto Rico and Virgin Islands Regions: Auto loans: Accrual Status: Performing $ 165,925 $ 638,402 $ 478,373 $ 234,358 $ 186,331 $ 115,561 $ - $ 1,818,950 $ 1,783,782 Non-Performing - 2,419 2,243 1,347 2,708 2,399 - 11,116 10,596 Total auto loans $ 165,925 $ 640,821 $ 480,616 $ 235,705 $ 189,039 $ 117,960 $ - $ 1,830,066 $ 1,794,378 Charge-offs on auto loans $ 19 $ 1,827 $ 1,210 $ 467 $ 632 $ 365 $ - $ 4,520 Finance leases: Accrual Status: Performing $ 78,870 $ 282,486 $ 183,061 $ 82,206 $ 74,421 $ 52,230 $ - $ 753,274 $ 716,585 Non-Performing - 551 222 433 376 626 - 2,208 1,645 Total finance leases $ 78,870 $ 283,037 $ 183,283 $ 82,639 $ 74,797 $ 52,856 $ - $ 755,482 $ 718,230 Charge-offs on finance leases $ - $ 227 $ 270 $ 97 $ 185 $ 200 $ - $ 979 Personal loans: Accrual Status: Performing $ 44,647 $ 163,311 $ 49,275 $ 25,703 $ 46,765 $ 29,411 $ - $ 359,112 $ 351,664 Non-Performing - 490 188 117 229 239 - 1,263 1,248 Total personal loans $ 44,647 $ 163,801 $ 49,463 $ 25,820 $ 46,994 $ 29,650 $ - $ 360,375 $ 352,912 Charge-offs on personal loans $ - $ 1,517 $ 840 $ 279 $ 680 $ 384 $ - $ 3,700 Credit cards: Accrual Status: Performing $ - $ - $ - $ - $ - $ - $ 310,627 $ 310,627 $ 311,731 Non-Performing - - - - - - - - - Total credit cards $ - $ - $ - $ - $ - $ - $ 310,627 $ 310,627 $ 311,731 Charge-offs on credit cards $ - $ - $ - $ - $ - $ - $ 4,057 $ 4,057 Other consumer loans: Accrual Status: Performing $ 23,413 $ 66,230 $ 17,612 $ 8,219 $ 9,851 $ 6,468 $ 8,700 $ 140,493 $ 139,116 Non-Performing - 540 171 59 104 230 98 1,202 1,122 Total other consumer loans $ 23,413 $ 66,770 $ 17,783 $ 8,278 $ 9,955 $ 6,698 $ 8,798 $ 141,695 $ 140,238 Charge-offs on other consumer loans $ 14 $ 1,842 $ 762 $ 174 $ 326 $ 178 $ 91 $ 3,387 Total: Performing $ 312,855 $ 1,150,429 $ 728,321 $ 350,486 $ 317,368 $ 203,670 $ 319,327 $ 3,382,456 $ 3,302,878 Non-Performing - 4,000 2,824 1,956 3,417 3,494 98 15,789 14,611 Total consumer loans in Puerto Rico and Virgin Islands region $ 312,855 $ 1,154,429 $ 731,145 $ 352,442 $ 320,785 $ 207,164 $ 319,425 $ 3,398,245 $ 3,317,489 Charge-offs on total consumer loans $ 33 $ 5,413 $ 3,082 $ 1,017 $ 1,823 $ 1,127 $ 4,148 $ 16,643 (1) Excludes accrued interest receivable. As of March 31, 2023 As of December 31, 2022 Term Loans Amortized Cost Basis by Origination Year (1) 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total Total (In thousands) Florida Region: Auto loans: Accrual Status: Performing $ - $ - $ - $ - $ 259 $ 2,518 $ - $ 2,777 $ 3,617 Non-Performing - - - - - 22 - 22 76 Total auto loans $ - $ - $ - $ - $ 259 $ 2,540 $ - $ 2,799 $ 3,693 Charge-offs on auto loans $ - $ - $ - $ - $ 8 $ 147 $ - $ 155 Finance leases: Accrual Status: Performing $ - $ - $ - $ - $ - $ - $ - $ - $ - Non-Performing - - - - - - - - - Total finance leases $ - $ - $ - $ - $ - $ - $ - $ - $ - Charge-offs on finance leases $ - $ - $ - $ - $ - $ - $ - $ - Personal loans: Accrual Status: Performing $ 274 $ 8 $ 71 $ 7 $ - $ - $ - $ 360 $ 334 Non-Performing - - - - - - - - - Total personal loans $ 274 $ 8 $ 71 $ 7 $ - $ - $ - $ 360 $ 334 Charge-offs on personal loans $ - $ - $ - $ - $ - $ - $ - $ - Credit cards: Accrual Status: Performing $ - $ - $ - $ - $ - $ - $ - $ - $ - Non-Performing - - - - - - - - - Total credit cards $ - $ - $ - $ - $ - $ - $ - $ - $ - Charge-offs on credit cards $ - $ - $ - $ - $ - $ - $ - $ - Other consumer loans: Accrual Status: Performing $ - $ 49 $ 229 $ 460 $ - $ 2,455 $ 2,223 $ 5,416 $ 5,833 Non-Performing - - - - - 21 104 125 119 Total other consumer loans $ - $ 49 $ 229 $ 460 $ - $ 2,476 $ 2,327 $ 5,541 $ 5,952 Charge-offs on other consumer loans $ - $ - $ - $ - $ - $ - $ - $ - Total: Performing $ 274 $ 57 $ 300 $ 467 $ 259 $ 4,973 $ 2,223 $ 8,553 $ 9,784 Non-Performing - - - - - 43 104 147 195 Total consumer loans in Florida region $ 274 $ 57 $ 300 $ 467 $ 259 $ 5,016 $ 2,327 $ 8,700 $ 9,979 Charge-offs on total consumer loans $ - $ - $ - $ - $ 8 $ 147 $ - $ 155 (1) Excludes accrued interest receivable. As of March 31, 2023 As of December 31, 2022 Term Loans Amortized Cost Basis by Origination Year (1) 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total Total (In thousands) Total: Auto loans: Accrual Status: Performing $ 165,925 $ 638,402 $ 478,373 $ 234,358 $ 186,590 $ 118,079 $ - $ 1,821,727 $ 1,787,399 Non-Performing - 2,419 2,243 1,347 2,708 2,421 - 11,138 10,672 Total auto loans $ 165,925 $ 640,821 $ 480,616 $ 235,705 $ 189,298 $ 120,500 $ - $ 1,832,865 $ 1,798,071 Charge-offs on auto loans $ 19 $ 1,827 $ 1,210 $ 467 $ 640 $ 512 $ - $ 4,675 Finance leases: Accrual Status: Performing $ 78,870 $ 282,486 $ 183,061 $ 82,206 $ 74,421 $ 52,230 $ - $ 753,274 $ 716,585 Non-Performing - 551 222 433 376 626 - 2,208 1,645 Total finance leases $ 78,870 $ 283,037 $ 183,283 $ 82,639 $ 74,797 $ 52,856 $ - $ 755,482 $ 718,230 Charge-offs on finance leases $ - $ 227 $ 270 $ 97 $ 185 $ 200 $ - $ 979 Personal loans: Accrual Status: Performing $ 44,921 $ 163,319 $ 49,346 $ 25,710 $ 46,765 $ 29,411 $ - $ 359,472 $ 351,998 Non-Performing - 490 188 117 229 239 - 1,263 1,248 Total personal loans $ 44,921 $ 163,809 $ 49,534 $ 25,827 $ 46,994 $ 29,650 $ - $ 360,735 $ 353,246 Charge-offs on personal loans $ - $ 1,517 $ 840 $ 279 $ 680 $ 384 $ - $ 3,700 Credit cards: Accrual Status: Performing $ - $ - $ - $ - $ - $ - $ 310,627 $ 310,627 $ 311,731 Non-Performing - - - - - - - - - Total credit cards $ - $ - $ - $ - $ - $ - $ 310,627 $ 310,627 $ 311,731 Charge-offs on credit cards $ - $ - $ - $ - $ - $ - $ 4,057 $ 4,057 Other consumer loans: Accrual Status: Performing $ 23,413 $ 66,279 $ 17,841 $ 8,679 $ 9,851 $ 8,923 $ 10,923 $ 145,909 $ 144,949 Non-Performing - 540 171 59 104 251 202 1,327 1,241 Total other consumer loans $ 23,413 $ 66,819 $ 18,012 $ 8,738 $ 9,955 $ 9,174 $ 11,125 $ 147,236 $ 146,190 Charge-offs on other consumer loans $ 14 $ 1,842 $ 762 $ 174 $ 326 $ 178 $ 91 $ 3,387 Total: Performing $ 313,129 $ 1,150,486 $ 728,621 $ 350,953 $ 317,627 $ 208,643 $ 321,550 $ 3,391,009 $ 3,312,662 Non-Performing - 4,000 2,824 1,956 3,417 3,537 202 15,936 14,806 Total consumer loans $ 313,129 $ 1,154,486 $ 731,445 $ 352,909 $ 321,044 $ 212,180 $ 321,752 $ 3,406,945 $ 3,327,468 Charge-offs on total consumer loans $ 33 $ 5,413 $ 3,082 $ 1,017 $ 1,831 $ 1,274 $ 4,148 $ 16,798 (1) Excludes accrued interest receivable. As of December 31, 2022 Collateral Dependent Loans - With Allowance Collateral Dependent Loans - With No Related Allowance Collateral Dependent Loans - Total Amortized Cost Related Allowance Amortized Cost Amortized Cost Related Allowance (In thousands) Residential mortgage loans: Conventional residential mortgage loans $ 36,206 $ 2,571 $ - $ 36,206 $ 2,571 Commercial loans: Construction loans - - 956 956 - Commercial mortgage loans 2,466 897 62,453 64,919 897 C&I loans 1,513 322 17,590 19,103 322 Consumer loans: Personal loans 56 1 64 120 1 Other consumer loans 207 29 - 207 29 $ 40,448 $ 3,820 $ 81,063 $ 121,511 $ 3,820 The Corporation’s aging of the loan portfolio held for investment, as well as information about nonaccrual loans with no ACL, by portfolio classes as of March 31, 2023 and December 31, 2022 are as follows: The following tables present the amortized cost of residential mortgage loans by portfolio classes and by origination year based on accrual status as of March 31, 2023, the gross charge-offs for the quarter ended March 31, 2023 by portfolio classes and by origination year, and the amortized cost of residential mortgage loans by portfolio classes based on accrual status as of December 31, 2022: The following tables present the amortized cost of consumer loans by portfolio classes and by origination year based on accrual status as of March 31, 2023, the gross charge-offs for the quarter ended March 31, 2023 by portfolio classes and by origination, and the amortized cost of consumer loans by portfolio classes based on accrual status as of December 31, 2022: The following table presents the amortized cost basis as of March 31, 2023 of loans modified to borrowers experiencing financial difficulty during the quarter ended March 31, 2023, by portfolio classes and type of modification granted, and the percentage of these modified loans relative to the total period-end amortized cost basis of receivables in the portfolio class: Quarter Ended March 31, 2023 Payment Delay Only Forbearance Payment Plan Trial Modification Interest Rate Reduction Term Extension Combination of Interest Rate Reduction and Term Extension Forgiveness of principal and/or interest Other Total Percentage of Total by Portfolio Classes (In thousands) Conventional residential mortgage loans $ - $ - $ 332 $ - $ 433 $ 115 $ - $ - $ 880 0.03% Construction loans - - - - - - - - - - Commercial mortgage loans - - - - - - - - - - C&I loans - - - - - - - 40 (1) 40 0.00% Consumer loans: Auto loans - - - - 89 38 - 584 (1) 711 0.04% Personal loans - - - - 28 14 - - 42 0.01% Credit cards - - - 289 (2) - - - - 289 0.09% Other consumer loans - - - - 132 60 - 26 (1) 218 0.15% Total modifications $ - $ - $ 332 $ 289 $ 682 $ 227 $ - $ 650 $ 2,180 (1) Modification consists of court mandated reduction to 0% interest rate for remaining loan term to borrowers in bankruptcy proceedings unless dismissal occurs. (2) Modification consists of reduction in interest rate and revocation of revolving line privileges. Quarter Ended March 31, 2022 Interest rate below market Maturity or term extension Combination of reduction in interest rate and extension of maturity Forgiveness of principal and/or interest Other (1) Total (In thousands) Conventional residential mortgage loans $ 215 $ 731 $ 190 $ - $ 1,857 $ 2,993 Construction loans - - - - - - Commercial mortgage loans - - - - - - C&I loans - - - - 5 5 Consumer loans: Auto loans 792 54 147 - - 993 Finance leases - 246 - - 18 264 Personal loans - 60 18 - - 78 Credit cards (2) 189 - - - - 189 Other consumer loans 33 106 - 9 - 148 Total TDRs $ 1,229 $ 1,197 $ 355 $ 9 $ 1,880 $ 4,670 (1) Other concessions granted by the Corporation include payment plans under judicial stipulation or loss mitigation programs, 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. (2) Concession consists of reduction in interest rate and revocation of revolving line privileges. The following table presents the financial effects of the modifications granted to borrowers experiencing financial difficulty during the quarter ended March 31, 2023, by portfolio classes, other than those associated to payment delay. The qualitative financial effects of the modifications associated to payment delay were discussed above, and as such, were excluded from the table below: Quarter Ended March 31, 2023 Combination of Interest Rate Reduction and Term Extension Weighted-Average Interest Rate Reduction (%) Weighted-Average Term Extension (in months) Weighted-Average Interest Rate Reduction (%) Weighted-Average Term Extension (in months) Weighted-Average Forgiveness of Principal and/or Interest (In thousands) Conventional residential mortgage loans - 98 2.11% 141 $ - Construction loans - - - - - Commercial mortgage loans - - - - - C&I loans - - - - - Consumer loans: Auto loans - 22 2.88% 28 - Personal loans - 30 3.36% 12 - Credit cards 16.04% - - - - Other consumer loans - 27 1.96% 26 - The following table presents the performance of loans modified during the quarter ended March 31, 2023 that were granted to borrowers experiencing financial difficulty, by portfolio classes: Quarter Ended March 31, 2023 30-59 60-89 90+ Total Delinquency Current Total (In thousands) Conventional residential mortgage loans $ - $ - $ - $ - $ 880 $ 880 Construction loans - - - - - - Commercial mortgage loans - - - - - - C&I loans - - - - 40 40 Consumer loans: Auto loans 44 138 - 182 529 711 Personal loans - - - - 42 42 Credit cards 103 89 - 192 97 289 Other consumer loans - - - - 218 218 Total modifications $ 147 $ 227 $ - $ 374 $ 1,806 $ 2,180 Troubled Debt Restructuring (“TDR”) Disclosures Prior to Adoption of ASU 2022-02 Prior to the adoption of ASU 2022-02, a restructuring of a loan constituted a TDR if the creditor, for economic or legal reason related to the borrower’s financial difficulties, grants a concession to the borrower that it would not otherwise consider. See Note 1 “Nature of Business and Summary of Significant Accounting Policies” and Note 4 “Loans Held for Investment” to the Consolidated Financial Statements in the 2022 Annual Report on Form 10-K for additional discussion of TDRs. The following tables present TDR loans completed during the quarter ended March 31, 2022: There were no loans modified to borrowers experiencing financial difficulty on or after January 1, 2023, which had a payment default (failure by the borrower to make payments of either principal, interest, or both for a period of 90 days or more) during the quarter ended March 31, 2023.

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