XML 76 R65.htm IDEA: XBRL DOCUMENT
v3.4.0.3

Loans Receivable (Accretable yield and non-accretable discount activity of covered loans) (Details) - USD ($) $ in Thousands | 3 Months Ended
--- | ---
Mar. 31, 2016 | Mar. 31, 2015
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield Movement Schedule [Roll Forward] |  |
Accretion Accretable |  | $ 31,470
Transfer from (to) non-accretable discount |  | (446)
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Non Accretable Discount Movement Schedule [Roll Forward] |  |
Change in actual and expected losses |  | (6,562)
Transfer (to) from accretable yield |  | 446
Consumer Loan [Member] |  |
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield Movement Schedule [Roll Forward] |  |
Accretion Accretable |  | 926
Transfer from (to) non-accretable discount |  | (32)
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Non Accretable Discount Movement Schedule [Roll Forward] |  |
Change in actual and expected losses |  | (474)
Transfer (to) from accretable yield |  | 32
Acquired Loans In An F D I C Assisted Transaction [Member] |  |
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield Movement Schedule [Roll Forward] |  |
Balance at beginning of period | $ 84,392 | 109,859
Accretion Accretable | 7,560 | 15,504
Change in expected cash flow | 10,026 |
Transfer from (to) non-accretable discount | (631) | 21,933
Balance at end of period | 86,227 | 116,288
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Non Accretable Discount Movement Schedule [Roll Forward] |  |
Balance at beginning of period | 21,156 | 62,410
Change in actual and expected losses | (9,084) | (7,765)
Transfer (to) from accretable yield | 631 | (21,933)
Balance at end of period | 12,703 | 32,712
Acquired Loans In An F D I C Assisted Transaction [Member] | Loans Secured by 1-4 properties |  |
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield Movement Schedule [Roll Forward] |  |
Balance at beginning of period | 51,954 | 47,636
Accretion Accretable | 2,266 | 3,518
Change in expected cash flow | 984 |
Transfer from (to) non-accretable discount | 115 | 14,214
Balance at end of period | 50,787 | 58,332
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Non Accretable Discount Movement Schedule [Roll Forward] |  |
Balance at beginning of period | 12,869 | 27,348
Change in actual and expected losses | (51) | (577)
Transfer (to) from accretable yield | (115) | (14,214)
Balance at end of period | 12,703 | 12,557
Acquired Loans In An F D I C Assisted Transaction [Member] | Commercial and Other Construction Loan [Member] |  |
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield Movement Schedule [Roll Forward] |  |
Balance at beginning of period | 26,970 | 37,919
Accretion Accretable | 4,095 | 9,855
Change in expected cash flow | 11,093 |
Transfer from (to) non-accretable discount | (765) | 5,417
Balance at end of period | 33,203 | 33,481
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Non Accretable Discount Movement Schedule [Roll Forward] |  |
Balance at beginning of period | 0 | 24,464
Change in actual and expected losses | (765) | (8,554)
Transfer (to) from accretable yield | 765 | (5,417)
Balance at end of period | 0 | 10,493
Acquired Loans In An F D I C Assisted Transaction [Member] | Construction and development secured by family properties [Member] |  |
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield Movement Schedule [Roll Forward] |  |
Balance at beginning of period | 2,255 | 20,753
Accretion Accretable | 14 | 619
Change in expected cash flow | (23) |
Transfer from (to) non-accretable discount | 19 | 672
Balance at end of period | 2,237 | 20,806
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Non Accretable Discount Movement Schedule [Roll Forward] |  |
Balance at beginning of period | 0 | 0
Change in actual and expected losses | 19 | 672
Transfer (to) from accretable yield | (19) | (672)
Balance at end of period | 0 | 0
Acquired Loans In An F D I C Assisted Transaction [Member] | Auto and Leasing [Member] |  |
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield Movement Schedule [Roll Forward] |  |
Balance at beginning of period |  | 2,479
Accretion Accretable |  | 1,392
Transfer from (to) non-accretable discount |  | 578
Balance at end of period |  | 1,665
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Non Accretable Discount Movement Schedule [Roll Forward] |  |
Balance at beginning of period |  | 0
Change in actual and expected losses |  | 578
Transfer (to) from accretable yield |  | (578)
Balance at end of period |  | 0
Acquired Loans In An F D I C Assisted Transaction [Member] | Consumer Loan [Member] |  |
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield Movement Schedule [Roll Forward] |  |
Balance at beginning of period | 3,213 | 1,072
Accretion Accretable | 1,185 | 120
Change in expected cash flow | (2,028) |
Transfer from (to) non-accretable discount | 0 | 1,052
Balance at end of period | 0 | 2,004
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Non Accretable Discount Movement Schedule [Roll Forward] |  |
Balance at beginning of period | 8,287 | 10,598
Change in actual and expected losses | (8,287) | 116
Transfer (to) from accretable yield | 0 | (1,052)
Balance at end of period | $ 0 | $ 9,662

X
- Definition The difference between the undiscounted contractual cash flows and the undiscounted expected cash flows. This relates to loans not accounted for as debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable. + References No definition available. + Details
Name: | ofg_CertainLoansAcquiredInTransferNotAccountedForAsDebtSecuritiesNonAccretableDiscount
Namespace Prefix: | ofg_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period. + References No definition available. + Details
Name: | ofg_CertainLoansAcquiredInTransferNotAccountedForAsDebtSecuritiesNonAccretableDiscountMovementScheduleRollForward
Namespace Prefix: | ofg_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The current period principal losses on covered loans. This relates to loans not accounted for as debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable. + References No definition available. + Details
Name: | ofg_CertainLoansAcquiredInTransferNotAccountedForAsDebtSecuritiesNonAccretableDiscountPrincipalLosses
Namespace Prefix: | ofg_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The change in the estimate of cash flows expected to be collected, after acquisition of loans, which results in an increase in accretable yield (for example, if actual cash flows are significantly greater than previously expected). This relates to loans not accounted for as debt securities, with evidence of deterioration of credit quality since origination that was acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable. + References No definition available. + Details
Name: | ofg_CertainLoansAcquiredInTransferNotAccountedForAsDebtSecuritiesNonAccretableDiscountReclassificationsFromAccretableYield
Namespace Prefix: | ofg_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of increase (decrease) in future cash flow as a result of changes in discount rate. + References No definition available. + Details
Name: | ofg_ChangeInExpectedCashFlow
Namespace Prefix: | ofg_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of the excess of a loan's cash flows expected to be collected over the investor's initial investment in acquired loans not accounted for as debt securities with evidence of deterioration of credit quality. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a)(2) -URI http://asc.fasb.org/extlink&oid=6379141&loc=d3e15032-111544 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 30 -Section 15 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=27045933&loc=d3e13503-111538 + Details
Name: | us-gaap_CertainLoansAcquiredInTransferNotAccountedForAsDebtSecuritiesAccretableYield
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of decrease from accretion of the excess of a loan's cash flows expected to be collected over the investor's initial investment in acquired loans not accounted for as debt securities with evidence of deterioration of credit quality. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 30 -Section 15 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=27045933&loc=d3e13503-111538 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a)(2) -URI http://asc.fasb.org/extlink&oid=6379141&loc=d3e15032-111544 + Details
Name: | us-gaap_CertainLoansAcquiredInTransferNotAccountedForAsDebtSecuritiesAccretableYieldAccretion
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period. + References No definition available. + Details
Name: | us-gaap_CertainLoansAcquiredInTransferNotAccountedForAsDebtSecuritiesAccretableYieldMovementScheduleRollForward
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of increase of reclassification from nonaccretable difference to the excess of a loan's cash flows expected to be collected over the investor's initial investment in acquired loans not accounted for as debt securities with evidence of deterioration of credit quality. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 30 -Section 15 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=27045933&loc=d3e13503-111538 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a)(2) -URI http://asc.fasb.org/extlink&oid=6379141&loc=d3e15032-111544 + Details
Name: | us-gaap_CertainLoansAcquiredInTransferNotAccountedForAsDebtSecuritiesAccretableYieldReclassificationsFromNonaccretableDifference
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis=us-gaap_ConsumerLoanMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ofg_LoansAndLeasesReceivableCoveredAndNotCoveredAxis=ofg_AcquiredLoansInFDICAssistedTransactionMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis=ofg_LoansSecuredBy14FamilyResidentialPropertiesCoveredMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis=ofg_CommercialAndOtherConstructionMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis=ofg_ConstructionAndDevelopmentSecuredByFamilyPropertiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis=ofg_AutoAndLeasingLoansReceivableMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |