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Loans Receivable

12 Months Ended

Dec. 31, 2016

Loans Receivable [Abstract]

LOANS RECEIVABLE

NOTE 5 - LOANS

The Company’s loan portfolio is composed of two segments, loans initially accounted for under the amortized cost method (referred to as "originated and other" loans) and loans acquired (referred to as "acquired" loans). Acquired loans are further segregated between acquired BBVAPR loans and acquired Eurobank loans. Acquired Eurobank loans were purchased subject to loss-sharing agreements with the FDIC. The FDIC loss-share coverage related to commercial and other-non single family acquired Eurobank loans expired on June 30, 2015. Notwithstanding the expiration of loss share coverage of commercial loans, on July 2, 2015, the Company entered into an agreement with the FDIC pursuant to which the FDIC concurred with a potential sale of a pool of loss-share assets covered under the commercial loss-sharing agreement and paid $20 million in loss share coverage with respect to the aggregate loss resulting from the portfolio sale. Covered loans are no longer a material amount. Therefore, the Company changed its loan disclosures during 2015. Loans held for sale are presented separately.

At December 31, 2016, the remaining covered loans amounting to $61.1 million, net carrying amount ($73.0 million gross amount), are included as part of acquired Eurobank loans under the name "loans secured by 1-4 family residential properties". At December 31, 2015, covered loans amounted to $67.2 million, net carrying amount ($92.3 million gross amount). Interest income recognized for covered loans during the year ended December 31, 2016 and 2015 was $8.6 million and $33.7 million, respectively. The decrease in interest income recognized for covered loans is mainly due to the expiration of the FDIC loss-share coverage related to commercial and other-non single family residential loans on June 30, 2015. Effective February 6, 2017, the Bank and the FDIC agreed to terminate the single family and commercial shared-loss agreements.

Effective June 30, 2016, pursuant to supervisory direction, the Company revised the purchase credit impaired policy for all loans accounted for under ASC 310-30 (Loans and Debt Securities Acquired with Deteriorated Credit Quality). Under the revised policy, the Company writes-off the loan’s recorded investment and derecognizes the associated allowance for loan and lease losses for loans that exit the acquired pools. The revised policy was implemented prospectively due to the immaterial impact of retrospective adoption. Prior to June 30, 2016, the pool’s carrying value and allowance was determined by discounting expected cash flows at the pool’s effective yield. The allowance for loan and lease losses was maintained until all of the loans in the pool were paid off or charged-off. The transition to this revised policy during 2016 resulted in the de-recognition of $10.0 million and $74.4 million in the recorded investment balance and associated allowance for loans that had exited the pools, for acquired BBVAPR loans and acquired Eurobank loans, respectively, with no impact to the provision for loan and lease losses. Refer to Note 6 Allowances for Loan and Lease Losses.

On October 7, 2016, the Company sold its outstanding $200.0 million participation in the Puerto Rico Electric Power Authority ("PREPA") line of credit for $123.5 million, slightly lower than the adjusted book balance, net of reserves. As a result of this transaction, the Company recognized a $56.2 million charge-off and $2.9 million provision for loan and lease losses.

The composition of the Company’s loan portfolio at December 31, 2016 and 2015 was as follows:

	December 31,
	2016			2015
	(In thousands)
Originated and other loans and leases held for investment:
Mortgage	$	721,494		$	757,828
Commercial		1,277,866			1,441,649
Consumer		290,515			242,950
Auto and leasing		756,395			669,163
		3,046,270			3,111,590
Allowance for loan and lease losses on originated and other loans and leases		(59,300)			(112,626)
		2,986,970			2,998,964
Deferred loan costs, net		5,766			4,203
Total originated and other loans loans held for investment, net		2,992,736			3,003,167
Acquired loans:
Acquired BBVAPR loans:
Accounted for under ASC 310-20 (Loans with revolving feature and/or
acquired at a premium)
Commercial		5,562			7,457
Consumer		32,862			38,385
Auto		53,026			106,911
		91,450			152,753
Allowance for loan and lease losses on acquired BBVAPR loans accounted for under ASC 310-20 (b)		(4,300)			(5,542)
		87,150			147,211
Accounted for under ASC 310-30 (Loans acquired with deteriorated
credit quality, including those by analogy)
Mortgage		569,253			608,294
Commercial		222,856			287,311
Construction		69,708			88,180
Consumer		4,301			11,843
Auto		85,676			153,592
		951,794			1,149,220
Allowance for loan and lease losses on acquired BBVAPR loans accounted for under ASC 310-30		(31,056)			(25,785)
		920,738			1,123,435
Total acquired BBVAPR loans, net		1,007,888			1,270,646
Acquired Eurobank loans:
Loans secured by 1-4 family residential properties		73,018			92,273
Commercial and construction		81,460			142,377
Consumer		1,372			2,314
Total acquired Eurobank loans		155,850			236,964
Allowance for loan and lease losses on Eurobank loans		(21,281)			(90,178)
Total acquired Eurobank loans, net		134,569			146,786
Total acquired loans, net		1,142,457			1,417,432
Total held for investment, net		4,135,193			4,420,599
Mortgage loans held-for-sale		12,499			13,614
Total loans, net	$	4,147,692		$	4,434,213

Originated and Other Loans and Leases Held for Investment

The Company’s originated and other loans held for investment are encompassed within four portfolio segments: mortgage, commercial, consumer, and auto and leasing.

The following tables present the aging of the recorded investment in gross originated and other loans held for investment as of December 31, 2016 and 2015 by class of loans. Mortgage loans past due include delinquent loans in the GNMA buy-back option program. Servicers of loans underlying GNMA mortgage-backed securities must report as their own assets the defaulted loans that they have the option (but not the obligation) to repurchase, even when they elect not to exercise that option.

	December 31, 2016
																						Loans 90+
																						Days Past
													Current									Due and
	30-59 Days			60-89 Days			90+ Days			Total Past			in Non-			Current						Still
	Past Due			Past Due			Past Due			Due			Accrual			Accruing			Total Loans			Accruing
	(In thousands)
Mortgage
Traditional (by origination year):
Up to the year 2002	$	196		$	2,176		$	3,371		$	5,743		$	-		$	44,542		$	50,285		$	158
Years 2003 and 2004		156			3,872			7,272			11,300			181			79,226			90,707			-
Year 2005		-			1,952			4,306			6,258			180			43,571			50,009			-
Year 2006		506			2,905			6,261			9,672			94			59,534			69,300			-
Years 2007, 2008 and 2009		409			1,439			11,732			13,580			111			63,038			76,729			398
Years 2010, 2011, 2012, 2013		349			1,772			10,417			12,538			126			127,196			139,860			583
Years 2014, 2015 and 2016		47			123			1,357			1,527			-			106,672			108,199			-
		1,663			14,239			44,716			60,618			692			523,779			585,089			1,139
Non-traditional		-			498			4,730			5,228			-			17,631			22,859			-
Loss mitigation program		8,911			7,205			16,541			32,657			3,599			67,272			103,528			1,724
		10,574			21,942			65,987			98,503			4,291			608,682			711,476			2,863
Home equity secured personal loans		-			-			-			-			-			337			337			-
GNMA's buy-back option program		-			-			9,681			9,681			-			-			9,681			-
		10,574			21,942			75,668			108,184			4,291			609,019			721,494			2,863
Commercial
Commercial secured by real estate:
Corporate		-			-			-			-			-			242,770			242,770			-
Institutional		-			-			254			254			-			26,546			26,800			-
Middle market		-			60			3,319			3,379			1,304			230,298			234,981			-
Retail		154			350			6,594			7,098			4,638			237,992			249,728			-
Floor plan		-			-			-			-			-			2,989			2,989			-
Real estate		-			-			-			-			-			16,395			16,395			-
		154			410			10,167			10,731			5,942			756,990			773,663			-
Other commercial and industrial:
Corporate		-			-			-			-			-			136,438			136,438			-
Institutional		-			-			-			-			-			180,285			180,285			-
Middle market		-			-			-			-			1,278			80,355			81,633			-
Retail		930			100			969			1,999			294			71,412			73,705			-
Floor plan		8			-			61			69			-			32,073			32,142			-
		938			100			1,030			2,068			1,572			500,563			504,203			-
		1,092			510			11,197			12,799			7,514			1,257,553			1,277,866			-

	December 31, 2016
																						Loans 90+
																						Days Past
													Current									Due and
	30-59 Days			60-89 Days			90+ Days			Total Past			in Non-			Current						Still
	Past Due			Past Due			Past Due			Due			Accrual			Accruing			Total Loans			Accruing
	(In thousands)
Consumer
Credit cards	$	527		$	283		$	525		$	1,335		$	-		$	25,023		$	26,358		$	-
Overdrafts		16			12			5			33			-			174			207			-
Personal lines of credit		41			4			32			77			-			2,327			2,404			-
Personal loans		2,474			1,489			1,081			5,044			259			240,969			246,272			-
Cash collateral personal loans		240			20			4			264			-			15,010			15,274			-
		3,298			1,808			1,647			6,753			259			283,503			290,515			-
Auto and leasing		42,714			19,014			8,173			69,901			181			686,313			756,395			-
Total	$	57,678		$	43,274		$	96,685		$	197,637		$	12,245		$	2,836,388		$	3,046,270		$	2,863

	December 31, 2015
																						Loans 90+
																						Days Past
													Current									Due and
	30-59 Days			60-89 Days			90+ Days			Total Past			in Non-			Current						Still
	Past Due			Past Due			Past Due			Due			Accrual			Accruing			Total Loans			Accruing
	(In thousands)
Mortgage
Traditional (by origination year):
Up to the year 2002	$	80		$	2,217		$	3,889		$	6,186		$	41		$	51,562		$	57,789		$	144
Years 2003 and 2004		251			5,036			5,536			10,823			-			88,623			99,446			-
Year 2005		79			2,553			3,549			6,181			-			48,040			54,221			-
Year 2006		551			2,878			7,934			11,363			176			66,864			78,403			-
Years 2007, 2008 and 2009		170			2,053			14,733			16,956			-			74,590			91,546			526
Years 2010, 2011, 2012, 2013		662			1,673			10,519			12,854			141			137,749			150,744			72
Years 2014 and 2015		-			65			663			728			-			85,128			85,856			-
		1,793			16,475			46,823			65,091			358			552,556			618,005			742
Non-traditional		-			977			5,079			6,056			13			23,483			29,552			-
Loss mitigation program		9,958			6,887			14,930			31,775			5,593			64,548			101,916			3,083
		11,751			24,339			66,832			102,922			5,964			640,587			749,473			3,825
Home equity secured personal loans		-			-			64			64			-			346			410			-
GNMA's buy-back option program		-			-			7,945			7,945			-			-			7,945			-
		11,751			24,339			74,841			110,931			5,964			640,933			757,828			3,825
Commercial
Commercial secured by real estate:
Corporate		-			-			-			-			-			227,557			227,557			-
Institutional		213			-			-			213			-			33,594			33,807			-
Middle market		1,174			712			9,113			10,999			1,730			194,219			206,948			-
Retail		686			466			6,921			8,073			1,177			231,840			241,090			-
Floor plan		-			-			-			-			-			2,892			2,892			-
Real estate		-			-			-			-			-			16,662			16,662			-
		2,073			1,178			16,034			19,285			2,907			706,764			728,956			-
Other commercial and industrial:
Corporate		-			-			-			-			-			108,582			108,582			-
Institutional		-			-			-			-			190,290			190,695			380,985			-
Middle market		-			-			-			-			1,565			105,748			107,313			-
Retail		282			639			604			1,525			783			75,489			77,797			-
Floor plan		238			51			39			328			-			37,688			38,016			-
		520			690			643			1,853			192,638			518,202			712,693			-
		2,593			1,868			16,677			21,138			195,545			1,224,966			1,441,649			-

	December 31, 2015
																						Loans 90+
																						Days Past
													Current									Due and
	30-59 Days			60-89 Days			90+ Days			Total Past			in Non-			Current						Still
	Past Due			Past Due			Past Due			Due			Accrual			Accruing			Total Loans			Accruing
	(In thousands)
Consumer
Credit cards	$	449		$	182		$	369		$	1,000		$	-		$	21,766		$	22,766		$	-
Overdrafts		24			-			-			24			-			166			190			-
Personal lines of credit		74			-			45			119			19			2,106			2,244			-
Personal loans		2,078			1,179			627			3,884			414			196,858			201,156			-
Cash collateral personal loans		125			17			2			144			-			16,450			16,594			-
		2,750			1,378			1,043			5,171			433			237,346			242,950			-
Auto and leasing		53,566			16,898			8,293			78,757			49			590,357			669,163			-
Total	$	70,660		$	44,483		$	100,854		$	215,997		$	201,991		$	2,693,602		$	3,111,590		$	3,825

During 2015, the Company changed its early delinquency reporting on mortgage loans from one scheduled payment due to two scheduled payments due to be comparable with local peers, except for troubled-debt restructured loans which continue using one scheduled payment due for delinquency reporting. During 2016, the Company changed its early delinquency reporting on consumer and auto loans from one scheduled payment due to two scheduled payments to report consistently its retail portfolio. The change resulted in a $19 thousand and $5.9 million reduction in early and total delinquency for consumer and auto loans, respectively.

At December 31, 2016 and 2015, the Company had carrying balance of $136.6 million and $334.6 million, respectively, in originated and other loans held for investment granted to the Puerto Rico government, including its instrumentalities, public corporations and municipalities as part of the institutional commercial loan segment. All originated and other loans granted to the Puerto Rico government were current at December 31, 2016 and 2015.

Acquired Loans

Acquired loans were initially measured at fair value and subsequently accounted for under either ASC 310-30 or ASC 310-20 (Non-refundable fees and Other Costs). We have acquired loans in two acquisitions, BBVAPR and Eurobank.

Acquired BBVAPR Loans

Accounted for under ASC 310-20 (Loans with revolving feature and/or acquired at a premium)

Credit cards, retail and commercial revolving lines of credits, floor plans and performing auto loans with FICO scores over 660 acquired at a premium, excluding the acquired Eurobank loan portfolio, are accounted for under the guidance of ASC 310-20, which requires that any contractually required loan payment receivable in excess of the Company’s initial investment in the loans be accreted into interest income on a level-yield basis over the life of the loan. Loans accounted for under ASC 310-20 are placed on non-accrual status when past due in accordance with the Company’s non-accrual policy, and any accretion of discount or amortization of premium is discontinued. Acquired BBVAPR loans that were accounted for under the provisions of ASC 310-20 are removed from the acquired loan category at the end of the reporting period upon refinancing, renewal or normal re-underwriting.

The following tables present the aging of the recorded investment in gross acquired BBVAPR loans accounted for under ASC 310-20 as of December 31, 2016 and 2015, by class of loans:

	December 31, 2016
																						Loans 90+
																						Days Past
													Current									Due and
	30-59 Days			60-89 Days			90+ Days			Total Past			in Non-			Current						Still
	Past Due			Past Due			Past Due			Due			Accrual			Accruing			Total Loans			Accruing
	(In thousands)
Commercial
Commercial secured by real estate
Retail	$	33		$	-		$	110		$	143		$	-		$	-		$	143		$	-
Floor plan		-			-			219			219			929			1,242			2,390			-
		33			-			329			362			929			1,242			2,533			-
Other commercial and industrial
Retail		97			34			121			252			-			2,775			3,027			-
Floor plan		-			-			2			2			-			-			2			-
		97			34			123			254			-			2,775			3,029			-
		130			34			452			616			929			4,017			5,562			-
Consumer
Credit cards		736			369			708			1,813			-			28,280			30,093			-
Personal loans		48			14			120			182			-			2,587			2,769			-
		784			383			828			1,995			-			30,867			32,862			-
Auto		3,652			1,355			517			5,524			15			47,487			53,026			-
Total	$	4,566		$	1,772		$	1,797		$	8,135		$	944		$	82,371		$	91,450		$	-

	December 31, 2015
																						Loans 90+
																						Days Past
													Current									Due and
	30-59 Days			60-89 Days			90+ Days			Total Past			in Non-			Current						Still
	Past Due			Past Due			Past Due			Due			Accrual			Accruing			Total Loans			Accruing
	(In thousands)
Commercial
Commercial secured by real estate
Retail	$	-		$	-		$	228		$	228		$	-		$	-		$	228		$	-
Floor plan		-			-			467			467			-			2,422			2,889			-
		-			-			695			695			-			2,422			3,117			-
Other commercial and industrial
Retail		186			29			178			393			-			3,331			3,724			-
Floor plan		-			-			7			7			-			609			616			-
		186			29			185			400			-			3,940			4,340			-
		186			29			880			1,095			-			6,362			7,457			-
Consumer
Credit cards		930			384			489			1,803			-			33,414			35,217			-
Personal loans		14			29			46			89			-			3,079			3,168			-
		944			413			535			1,892			-			36,493			38,385			-
Auto		7,553			2,279			831			10,663			-			96,248			106,911			-
Total	$	8,683		$	2,721		$	2,246		$	13,650		$	-		$	139,103		$	152,753		$	-

Acquired BBVAPR Loans Accounted for under ASC 310-30 (including those accounted for under ASC 310-30 by analogy)

Acquired BBVAPR loans, except for credit cards, retail and commercial revolving lines of credits, floor plans and performing auto loans with FICO scores over 660 acquired at a premium, are accounted for by the Company in accordance with ASC 310-30.

The carrying amount corresponding to acquired BBVAPR loans with deteriorated credit quality, including those accounted under ASC 310-30 by analogy, in the statements of financial condition at December 31, 2016 and 2015 is as follows:

		December 31,
		2016			2015
		(In thousands)
Contractual required payments receivable:	$	1,669,602		$	1,945,098
Less: Non-accretable discount		363,107			434,190
Cash expected to be collected		1,306,495			1,510,908
Less: Accretable yield		354,701			361,688
Carrying amount, gross		951,794			1,149,220
Less: allowance for loan and lease losses		31,056			25,785
Carrying amount, net	$	920,738		$	1,123,435

At December 31, 2016 and 2015, the Company had $66.2 million and $80.9 million, respectively, in loans granted to the Puerto Rico government, including its instrumentalities, public corporations and municipalities as part of its acquired BBVAPR loans accounted for under ASC 310-30.

The following tables describe the accretable yield and non-accretable discount activity of acquired BBVAPR loans accounted for under ASC 310-30 for the years ended December 31, 2016, 2015

	Year Ended December 31, 2016
	Mortgage			Commercial			Construction			Auto			Consumer			Total
	(In thousands)
Accretable Yield Activity:
Balance at beginning of year	$	268,794		$	45,411		$	19,615		$	21,578		$	6,290		$	361,688
Accretion		(32,834)			(20,443)			(5,811)			(13,567)			(2,982)			(75,637)
Change in expected cash flows		(1)			13,949			310			1,251			(242)			15,267
Transfer (to) from non-accretable discount		56,156			(1,800)			(865)			(724)			616			53,383
Balance at end of year	$	292,115		$	37,117		$	13,249		$	8,538		$	3,682		$	354,701
Non-Accretable Discount Activity:
Balance at beginning of year	$	374,772		$	11,781		$	6,764		$	22,039		$	18,834		$	434,190
Change in actual and expected losses		(13,001)			(3,916)			(329)			(356)			(98)			(17,700)
Transfer from (to) accretable yield		(56,156)			1,800			865			724			(616)			(53,383)
Balance at end of year	$	305,615		$	9,665		$	7,300		$	22,407		$	18,120		$	363,107

	Year Ended December 31, 2015
	Mortgage			Commercial			Construction			Auto			Consumer			Total
	(In thousands)
Accretable Yield Activity:
Balance at beginning of year	$	298,364		$	61,196		$	25,829		$	53,998		$	6,559		$	445,946
Accretion		(34,842)			(39,268)			(10,161)			(23,463)			(4,379)			(112,113)
Change in actual and expected losses		-			6,130			2,402			-			(1)			8,531
Transfer (to) from non-accretable discount		5,272			17,353			1,545			(8,957)			4,111			19,324
Balance at end of year	$	268,794		$	45,411		$	19,615		$	21,578		$	6,290		$	361,688
Non-Accretable Discount Activity:
Balance at beginning of year	$	389,839		$	23,069		$	3,486		$	16,215		$	24,018		$	456,627
Change in actual and expected losses		(9,795)			6,065			4,823			(3,133)			(1,073)			(3,113)
Transfer from (to) accretable yield		(5,272)			(17,353)			(1,545)			8,957			(4,111)			(19,324)
Balance at end of year	$	374,772		$	11,781		$	6,764		$	22,039		$	18,834		$	434,190

	Year Ended December 31, 2014
	Mortgage			Commercial			Construction			Auto			Consumer			Total
	(In thousands)
Accretable Yield Activity:
Balance at beginning of year	$	287,841		$	96,139		$	42,993		$	77,845		$	12,735		$	517,553
Accretion		(37,612)			(49,039)			(21,894)			(39,023)			(5,968)			(153,536)
Transfer (to) from non-accretable discount		48,135			14,096			4,730			15,176			(208)			81,929
Balance at end of year	$	298,364		$	61,196		$	25,829		$	53,998		$	6,559		$	445,946
Non-Accretable Discount Activity:
Balance at beginning of year	$	463,166		$	42,515		$	5,851		$	39,645		$	28,410		$	579,587
Change in actual and expected losses		(25,192)			(5,350)			2,365			(8,254)			(4,600)			(41,031)
Transfer from (to) accretable yield		(48,135)			(14,096)			(4,730)			(15,176)			208			(81,929)
Balance at end of year	$	389,839		$	23,069		$	3,486		$	16,215		$	24,018		$	456,627

Acquired Eurobank Loans

The carrying amount of acquired Eurobank loans at December 31, 2016 and 2015 is as follows:

	December 31
	2016			2015
	(In thousands)
Contractual required payments receivable:	$	232,698		$	342,511
Less: Non-accretable discount		12,340			21,156
Cash expected to be collected		220,358			321,355
Less: Accretable yield		64,508			84,391
Carrying amount, gross		155,850			236,964
Less: Allowance for covered loan and lease losses		21,281			90,178
Carrying amount, net	$	134,569		$	146,786

The following tables describe the accretable yield and non-accretable discount activity of acquired Eurobank loans for the years ended December 31, 2016, 2015 and 2014:

	Year Ended December 31, 2016
	Loans Secured by 1-4 Family Residential Properties			Commercial and Other Construction			Construction & Development Secured by 1-4 Family Residential Properties			Leasing			Consumer			Total
	(In thousands)
Accretable Yield Activity:
Balance at beginning of year	$	51,954		$	26,970		$	2,255		$	-		$	3,212		$	84,391
Accretion		(8,942)			(19,593)			(90)			(60)			(1,813)			(30,498)
Change in expected cash flows		2,134			13,722			1			(15)			(1,386)			14,456
Transfer from (to) non-accretable discount		693			(4,624)			28			75			(13)			(3,841)
Balance at end of year	$	45,839		$	16,475		$	2,194		$	-		$	-		$	64,508
Non-Accretable Discount Activity:
Balance at beginning of year	$	12,869		$	-		$	-		$	-		$	8,287		$	21,156
Change in actual and expected losses		(3,735)			(744)			39			75			(8,292)			(12,657)
Transfer from (to) accretable yield		(693)			4,624			(28)			(75)			13			3,841
Balance at end of year	$	8,441		$	3,880		$	11		$	-		$	8		$	12,340

	Year Ended December 31, 2015
	Loans Secured by 1-4 Family Residential Properties			Commercial and Other Construction			Construction & Development Secured by 1-4 Family Residential Properties			Leasing			Consumer			Total
	(In thousands)
Accretable Yield Activity:
Balance at beginning of year	$	47,636		$	37,920		$	20,753		$	2,479		$	1,071		$	109,859
Accretion		(13,685)			(32,124)			(2,513)			(3,458)			(631)			(52,411)
Change in actual and expected losses		4,631			44,660			(15,048)			(51)			305			34,497
Transfer from (to) non-accretable discount		13,372			(23,486)			(937)			1,030			2,467			(7,554)
Balance at end of year	$	51,954		$	26,970		$	2,255		$	-		$	3,212		$	84,391
Non-Accretable Discount Activity:
Balance at beginning of year	$	27,348		$	24,464		$	-		$	-		$	10,598		$	62,410
Change in actual and expected losses		(1,107)			(47,950)			(937)			1,030			156			(48,808)
Transfer (to) from accretable yield		(13,372)			23,486			937			(1,030)			(2,467)			7,554
Balance at end of year	$	12,869		$	-		$	-		$	-		$	8,287		$	21,156

	Year Ended December 31, 2014
	Loans Secured by 1-4 Family Residential Properties			Commercial and Other Construction			Construction & Development Secured by 1-4 Family Residential Properties			Leasing			Consumer			Total
	(In thousands)
Accretable Yield Activity:
Balance at beginning of year	$	53,250		$	95,093		$	1,690		$	10,238		$	2,688		$	162,959
Accretion		(15,731)			(57,099)			(4,102)			(9,837)			(2,200)			(88,969)
Transfer from (to) non-accretable discount		10,117			(74)			23,165			2,078			583			35,869
Balance at end of year	$	47,636		$	37,920		$	20,753		$	2,479		$	1,071		$	109,859
Non-Accretable Discount Activity:
Balance at beginning of year	$	39,182		$	81,092		$	-		$	-		$	9,203		$	129,477
Change in actual and expected losses		(1,717)			(56,702)			23,165			2,078			1,978			(31,198)
Transfer (to) from accretable yield		(10,117)			74			(23,165)			(2,078)			(583)			(35,869)
Balance at end of year	$	27,348		$	24,464		$	-		$	-		$	10,598		$	62,410

Non-accrual Loans

The following table presents the recorded investment in loans in non-accrual status by class of loans as of December 31, 2016 and 2015:

	December 31,			December 31,
	2016			2015
	(In thousands)
Originated and other loans and leases held for investment
Mortgage
Traditional (by origination year):
Up to the year 2002	$	3,336		$	3,786
Years 2003 and 2004		7,668			5,737
Year 2005		4,487			3,627
Year 2006		6,746			8,189
Years 2007, 2008 and 2009		11,526			14,625
Years 2010, 2011, 2012, 2013		10,089			10,588
Years 2014, 2015 and 2016		1,404			663
		45,256			47,215
Non-traditional		4,730			5,092
Loss mitigation program		20,744			20,172
		70,730			72,479
Home equity loans, secured personal loans		-			64
		70,730			72,543
Commercial
Commercial secured by real estate
Middle market		4,682			12,729
Retail		11,561			8,726
		16,243			21,455
Other commercial and industrial
Institutional		-			190,290
Middle market		1,278			1,565
Retail		1,950			1,932
Floor plan		61			39
		3,289			193,826
		19,532			215,281
Consumer
Credit cards		525			369
Personal lines of credit		32			100
Personal loans		1,420			1,146
Cash collateral personal loans		4			16
		1,981			1,631
Auto and leasing		9,052			8,418
Total non-accrual originated loans	$	101,295		$	297,873

	December 31,			December 31,
	2016			2015
	(In thousands)
Acquired BBVAPR loans accounted for under ASC 310-20
Commercial
Commercial secured by real estate
Retail	$	143		$	228
Floor plan		1,149			467
		1,292			695
Other commercial and industrial
Retail		121			178
Floor plan		2			7
		123			185
		1,415			880
Consumer
Credit cards		708			489
Personal loans		120			46
		828			535
Auto		552			831
Total non-accrual acquired BBVAPR loans accounted for under ASC 310-20		2,795			2,246
Total non-accrual loans	$	104,090		$	300,119

Loans accounted for under ASC 310-30 are excluded from the above table as they are considered to be performing due to the application of the accretion method, in which these loans will accrete interest income over the remaining life of the loans using estimated cash flow analyses or are accounted under the cost recovery method.

Delinquent residential mortgage loans insured or guaranteed under applicable FHA and VA programs are classified as non-performing loans when they become 90 days or more past due, but are not placed in non-accrual status until they become 18 months or more past due, since they are insured loans. Therefore, these loans are included as non-performing loans but excluded from non-accrual loans. In addition, these loans are excluded from the impairment analysis.

At December 31, 2016 and 2015, loans whose terms have been extended and which are classified as troubled-debt restructurings that are not included in non-accrual loans amounted to $98.1 million and $93.6 million, respectively, as they are performing under their new terms.

Impaired Loans

The Company evaluates all loans, some individually and others as homogeneous groups, for purposes of determining impairment. The total investment in impaired commercial loans was $54.3 million and $235.8 million at December 31, 2016 and 2015, respectively. Impaired commercial loans at December 31, 2015 included the PREPA line of credit with an unpaid principal balance of $190.3 million which was sold in 2016. The impaired commercial loans were measured based on the fair value of collateral or the present value of cash flows, including those identified as troubled-debt restructurings. The allowance for loan and lease losses for impaired commercial loans amounted to $1.8 million and $55.9 million at December 31, 2016 and 2015, respectively. The allowance for loan and lease losses for impaired commercial loans at December 31, 2015 included $53.3 million of specific allowance for PREPA. The total investment in impaired mortgage loans was $91.6 million and $90.0 million at December 31, 2016 and 2015, respectively. Impairment on mortgage loans assessed as troubled-debt restructurings was measured using the present value of cash flows. The allowance for loan losses for impaired mortgage loans amounted to $7.8 million and $9.2 million at December 31, 2016 and 2015, respectively.

Originated and Other Loans and Leases Held for Investment

The Company’s recorded investment in commercial and mortgage loans categorized as originated and other loans and leases held for investment that were individually evaluated for impairment and the related allowance for loan and lease losses at December 31, 2016 and 2015 are as follows:

	December 31, 2016
	Unpaid			Recorded			Related
	Principal			Investment			Allowance			Coverage
	(In thousands)
Impaired loans with specific allowance:
Commercial	$	13,183		$	11,698		$	1,626		14%
Residential impaired and troubled-debt restructuring		100,101			91,650			7,761		8%
Impaired loans with no specific allowance:
Commercial		49,038			41,441			N/A		0%
Total investment in impaired loans	$	162,322		$	144,789		$	9,387		6%

	December 31, 2015
	Unpaid			Recorded			Related
	Principal			Investment			Allowance			Coverage
	(In thousands)
Impaired loans with specific allowance:
Commercial	$	210,718		$	199,366		$	55,947		13%
Residential impaired and troubled-debt restructuring		97,424			89,973			9,233		9%
Impaired loans with no specific allowance
Commercial		42,110			35,928			N/A		0%
Total investment in impaired loans	$	350,252		$	325,267		$	65,180		11%

Acquired BBVAPR Loans

Loans Accounted for under ASC 310-20 (Loans with revolving feature and/or acquired at a premium)

The Company’s recorded investment in acquired BBVAPR commercial loans accounted for under ASC 310-20 that were individually evaluated for impairment and the related allowance for loan and lease losses at December 31, 2016 and 2015 are as follows:

	December 31, 2016
	Unpaid			Recorded			Related
	Principal			Investment			Allowance			Coverage
	(In thousands)
Impaired loans with specific allowance
Commercial	$	944		$	929			141		15%
Impaired loans with no specific allowance
Commercial	$	240		$	221			N/A		0%
Total investment in impaired loans	$	1,184		$	1,150		$	141		12%
	December 31, 2015
	Unpaid			Recorded			Specific
	Principal			Investment			Allowance			Coverage
	(In thousands)
Impaired loans with no specific allowance
Commercial	$	486		$	474			N/A		0%
Total investment in impaired loans	$	486		$	474		$	-		0%

Loans Accounted for under ASC 310-30 (including those accounted for under ASC 310-30 by analogy)

The Company’s recorded investment in acquired BBVAPR loan pools accounted for under ASC 310-30 that have recorded impairments and their related allowance for loan and lease losses at December 31, 2016 and 2015 are as follows:

	December 31, 2016
										Coverage
	Unpaid			Recorded						to Recorded
	Principal			Investment			Allowance			Investment
	(In thousands)
Impaired loan pools with specific allowance:
Mortgage	$	595,757		$	569,250		$	2,682		0%
Commercial		160,254			156,241			19,873		13%
Construction		38,838			39,287			3,579		9%
Auto		92,797			85,676			4,922		6%
Total investment in impaired loan pools	$	887,646		$	850,454		$	31,056		4%

	December 31 , 2015
										Coverage
	Unpaid			Recorded						to Recorded
	Principal			Investment			Allowance			Investment
	(In thousands)
Impaired loan pools with specific allowance:
Mortgage	$	608,294		$	608,294		$	1,761		0%
Commercial		287,311			168,107			15,455		9%
Construction		88,180			87,983			5,707		6%
Auto		153,592			153,592			2,862		2%
Total investment in impaired loan pools	$	1,137,377		$	1,017,976		$	25,785		3%

The tables above only present information with respect to acquired BBVAPR loans and loan pools accounted for under ASC 310-30 if there is a recorded impairment to such loans or loan pools and a specific allowance for loan losses.

Acquired Eurobank Loans

The Company’s recorded investment in acquired Eurobank loan pools that have recorded impairments and their related allowance for loan and lease losses as of December 31, 2016 and 2015 are as follows:

	December 31, 2016
										Coverage
	Unpaid			Recorded						to Recorded
	Principal			Investment			Allowance			Investment
	(In thousands)
Impaired loan pools with specific allowance:
Loans secured by 1-4 family residential properties	$	88,017		$	73,018		$	11,947		16%
Commercial and construction		81,992			72,140			9,328		13%
Consumer		29			1,372			6		0%
Total investment in impaired loan pools	$	170,038		$	146,530		$	21,281		15%

	December 31, 2015
										Coverage
	Unpaid			Recorded			Specific			to Recorded
	Principal			Investment			Allowance			Investment
	(In thousands)
Impaired loan pools with specific allowance
Loans secured by 1-4 family residential properties	$	101,444		$	92,273		$	22,570		24%
Commercial and construction		133,148			142,377			67,365		47%
Consumer		6,713			2,314			243		11%
Total investment in impaired loan pools	$	241,305		$	236,964		$	90,178		38%

The tables above only present information with respect to acquired Eurobank loans and loan pools accounted for under ASC 310-30 if there is a recorded impairment to such loans or loan pools and a specific allowance for loan losses.

The following table presents the interest recognized in commercial and mortgage loans that were individually evaluated for impairment, excluding loans accounted for under ASC 310-30, for the years ended 2016, 2015, and 2014:

	Year Ended December 31,
	2016							2015						2014
	Interest Income Recognized			Average Recorded Investment				Interest Income Recognized			Average Recorded Investment			Interest Income Recognized		Average Recorded Investment
	(In thousands)
Originated and other loans held for investment:
Impaired loans with specific allowance
Commercial	$	452		$	118,980		$	280		$	175,115		$	237		$	5,899
Residential troubled-debt restructuring		3,190			91,139			3,219			90,736			2,623			90,383
Impaired loans with no specific allowance
Commercial		1,941			40,443			1,350			64,356			9,400			90,748
Total interest income from impaired loans	$	5,583		$	250,562		$	4,849		$	330,207		$	12,260		$	187,030
Acquired loans accounted for under ASC 310-20:
Impaired loans with specific allowance
Commercial	$	-		$	319		$	-		$	-		$	-		$	-
Impaired loans with no specific allowance
Commercial		-			608			-			-			-			-
Total interest income from impaired loans	$	5,583		$	251,489		$	4,849		$	330,207		$	12,260		$	187,030

Modifications

The following tables present the troubled-debt restructurings during the years ended 2016, 2015 and 2014

	Year Ended December 31, 2016
	Number of contracts		Pre-Modification Outstanding Recorded Investment			Pre-Modification Weighted Average Rate		Pre-Modification Weighted Average Term (in Months)		Post-Modification Outstanding Recorded Investment			Post-Modification Weighted Average Rate		Post-Modification Weighted Average Term (in Months)
	(Dollars in thousands)
Mortgage	90		$	11,684		6.05%		351		$	11,625		4.77%		439
Commercial	20			9,833		5.73%		64			10,151		5.93%		116
Consumer	75			817		13.60%		73			902		11.23%		66
	Year Ended December 31, 2015
	Number of contracts		Pre-Modification Outstanding Recorded Investment			Pre-Modification Weighted Average Rate		Pre-Modification Weighted Average Term (in Months)		Post-Modification Outstanding Recorded Investment			Post-Modification Weighted Average Rate		Post-Modification Weighted Average Term (in Months)
	(Dollars in thousands)
Mortgage	160		$	21,053		5.42%		356		$	21,182		4.35%		272
Commercial	9			5,664		6.79%		66			13,174		4.57%		56
Consumer	64			611		13.85%		71			898		13.43%		60
Auto	5			130		10.51%		65			131		10.87%		61
	Year Ended December 31, 2014
	Number of contracts		Pre-Modification Outstanding Recorded Investment			Pre-Modification Weighted Average Rate		Pre-Modification Weighted Average Term (in Months)		Post-Modification Outstanding Recorded Investment			Post-Modification Weighted Average Rate		Post-Modification Weighted Average Term (in Months)
	(Dollars in thousands)
Mortgage	162		$	21,188		6.03%		350		$	20,958		4.25%		420
Commercial	26			200,446		7.25%		3			200,125		7.25%		10
Consumer	26			212		10.09%		56			240		12.96%		65

The following table presents troubled-debt restructurings for which there was a payment default during the years ended 2016, 2015 and 2014:

	Year Ended December 31,
	2016						2015						2014
	Number of Contracts		Recorded Investment				Number of Contracts		Recorded Investment				Number of Contracts		Recorded Investment
	(Dollars in thousands)
Mortgage	19		$	2,241			65		$	7,387			15		$	1,700
Commercial	2		$	157			-		$	-			-		$	-
Consumer	11		$	126			8		$	177			5		$	37
Auto	-		$	-			1		$	64			-		$	-

Credit Quality Indicators

The Company categorizes originated and other loans and acquired loans accounted for under ASC 310-20 into risk categories based on relevant information about the ability of borrowers to service their debt, such as economic conditions, portfolio risk characteristics, prior loss experience, and the results of periodic credit reviews of individual loans.

The Company uses the following definitions for risk ratings:

Pass: Loans classified as “pass” have a well-defined primary source of repayment very likely to be sufficient, with no apparent risk, strong financial position, minimal operating risk, profitability, liquidity and capitalization better than industry standards.

Special Mention: Loans classified as “special mention” have a potential weakness that deserves management’s close attention. If left uncorrected, these potential weaknesses may result in deterioration of the repayment prospects for the loan or of the institution’s credit position at some future date.

Substandard: Loans classified as “substandard” are inadequately protected by the current net worth and paying capacity of the obligor or of the collateral pledged, if any. Loans so classified have a well-defined weakness or weaknesses that jeopardize the liquidation of the debt. They are characterized by the distinct possibility that the institution will sustain some loss if the deficiencies are not corrected.

Doubtful: Loans classified as “doubtful” have all the weaknesses inherent in those classified as substandard, with the added characteristic that the weaknesses make collection or liquidation in full, on the basis of currently existing facts, conditions, and values, questionable and improbable.

Loss: Loans classified as “loss” are considered uncollectible and of such little value that their continuance as bankable assets is not warranted. This classification does not mean that the asset has absolutely no recovery or salvage value, but rather that it is not practical or desirable to defer writing off this worthless loan even though partial recovery may be effected in the future.

Loans not meeting the criteria above that are analyzed individually as part of the above described process are considered to be pass rated loans.

As of December 31, 2016 and 2015, and based on the most recent analysis performed, the risk category of gross originated and other loans and BBVAPR acquired loans accounted for under ASC 310-20 subject to risk rating by class of loans is as follows:

	December 31, 2016
	Risk Ratings
																Individually
	Balance						Special									Measured for
	Outstanding			Pass			Mention			Substandard			Doubtful			Impairment
	(In thousands)
Commercial - originated and other loans held for investment
Commercial secured by real estate:
Corporate	$	242,770		$	226,768		$	16,002		$	-		$	-		$	-
Institutional		26,800			16,067			9,090			-			-			1,643
Middle market		234,981			194,913			9,437			514			-			30,117
Retail		249,728			221,687			7,860			4,318			-			15,863
Floor plan		2,989			2,989			-			-			-			-
Real estate		16,395			16,395			-			-			-			-
		773,663			678,819			42,389			4,832			-			47,623
Other commercial and industrial:
Corporate		136,438			136,438			-			-			-			-
Institutional		180,285			180,185			100			-			-			-
Middle market		81,633			63,556			16,150			149			-			1,778
Retail		73,705			68,529			731			740			-			3,705
Floor plan		32,142			29,267			2,814			28			-			33
		504,203			477,975			19,795			917			-			5,516
Total		1,277,866			1,156,794			62,184			5,749			-			53,139
Commercial - acquired loans (under ASC 310-20)
Commercial secured by real estate:
Retail		143			-			-			143			-			-
Floor plan		2,390			905			337			-			-			1,148
		2,533			905			337			143			-			1,148
Other commercial and industrial:
Retail		3,027			3,014			-			13			-			-
Floor plan		2			-			-			-			-			2
		3,029			3,014			-			13			-			2
Total		5,562			3,919			337			156			-			1,150
Total	$	1,283,428		$	1,160,713		$	62,521		$	5,905		$	-		$	54,289

	December 31, 2015
	Risk Ratings
																Individually
	Balance						Special									Measured for
	Outstanding			Pass			Mention			Substandard			Doubtful			Impairment
	(In thousands)
Commercial - originated and other loans held for investment
Commercial secured by real estate:
Corporate	$	227,557		$	212,410		$	15,147		$	-		$	-		$	-
Institutional		33,807			25,907			-			-			-			7,900
Middle market		206,948			181,916			9,697			-			-			15,335
Retail		241,090			217,836			7,936			5,097			-			10,221
Floor plan		2,892			2,892			-			-			-			-
Real estate		16,662			16,662			-			-			-			-
		728,956			657,623			32,780			5,097			-			33,456
Other commercial and industrial:
Corporate		108,582			100,826			-			-			-			7,756
Institutional		380,985			190,695			-			-			-			190,290
Middle market		107,313			97,288			8,052			-			-			1,973
Retail		77,797			73,757			1,076			1,184			-			1,780
Floor plan		38,016			35,862			2,115			-			-			39
		712,693			498,428			11,243			1,184			-			201,838
Total		1,441,649			1,156,051			44,023			6,281			-			235,294
Commercial - acquired loans (under ASC 310-20)
Commercial secured by real estate:
Retail		228			-			-			228			-			-
Floor plan		2,889			602			1,820			-			-			467
		3,117			602			1,820			228			-			467
Other commercial and industrial:
Retail		3,724			3,637			-			87			-			-
Floor plan		616			609			-			-			-			7
		4,340			4,246			-			87			-			7
Total		7,457			4,848			1,820			315			-			474
Total	$	1,449,106		$	1,160,899		$	45,843		$	6,596		$	-		$	235,768

At December 31, 2016 and 2015, the Company had outstanding credit facilities of approximately $202.8 million and $415.4 million, respectively, granted to the Puerto Rico government, including its instrumentalities, public corporations and municipalities, included within its portfolio of originated and other loans and acquired BBVAPR loans accounted for under ASC 310-30. A substantial portion of the Company’s credit exposure to Puerto Rico’s government consists of collateralized loans or obligations that have a specific source of income or revenues identified for their repayment. At December 31, 2016 approximately $191.8 million of these loans are general obligations of municipalities secured by ad valorem taxation, without limitation as to rate or amount, on all taxable property within the issuing municipalities. The good faith, credit and unlimited taxing power of each issuing municipality are pledged for the payment of its general obligations.

At December 31, 2016, we had approximately $11.0 million of credit facilities to central government and public corporations of the Commonwealth, consisting of a participation in a loan to the Puerto Rico Housing Finance Authority ("PRHFA") with an outstanding balance of $10.9 million to be repaid from abandoned or unclaimed funds at financial institutions that revert to the government under a Puerto Rico escheat law. The loan to PRHFA defaulted on an annual principal payment in the third quarter of 2016.

The outstanding balance of credit facilities to the central government and public corporations decreased by $200.8 million during 2016 mainly as a result of the sale of the PREPA fuel line of credit which had an outstanding balance of $190.3 million at December 31, 2015.

For residential and consumer loan classes, the Company evaluates credit quality based on the delinquency status of the loan. As of December 31, 2016 and 2015, and based on the most recent analysis performed, the risk category of gross originated and other loans and acquired BBVAPR loans accounted for under ASC 310-20 not subject to risk rating by class of loans is as follows:

	December 31, 2016
	Delinquency
																						Individually
	Balance																					Measured for
	Outstanding			0-29 days			30-59 days			60-89 days			90-119 days			120-364 days			365+ days			Impairment
	(In thousands)
Originated and other loans and leases held for investment
Mortgage
Traditional (by origination year)
Up to the year 2002	$	50,285		$	44,248		$	-		$	2,095		$	368		$	1,315		$	1,552		$	707
Years 2003 and 2004		90,707			78,501			-			3,712			1,767			2,675			2,100			1,952
Year 2005		50,009			43,177			-			1,952			561			1,024			2,181			1,114
Year 2006		69,300			57,271			82			2,397			353			2,210			3,410			3,577
Years 2007, 2008 and 2009		76,729			61,547			83			1,439			865			2,330			6,459			4,006
Years 2010, 2011, 2012 2013		139,860			127,375			60			1,451			1,459			1,667			3,584			4,264
Years 2014, 2015 and 2016		108,199			106,672			-			123			386			210			761			47
		585,089			518,791			225			13,169			5,759			11,431			20,047			15,667
Non-traditional		22,859			17,631			-			498			366			1,263			3,101			-
Loss mitigation program		103,528			17,814			2,304			1,681			388			1,599			3,759			75,983
		711,476			554,236			2,529			15,348			6,513			14,293			26,907			91,650
Home equity secured personal loans		337			337			-			-			-			-			-			-
GNMA's buy-back option program		9,681			(1)			-			-			2,441			3,141			4,100			-
		721,494			554,572			2,529			15,348			8,954			17,434			31,007			91,650
Consumer
Credit cards		26,358			25,023			527			283			191			334			-			-
Overdrafts		207			174			16			12			1			4			-			-
Unsecured personal lines of credit		2,404			2,327			41			4			3			25			4			-
Unsecured personal loans		246,272			241,227			2,474			1,489			1,074			8			-			-
Cash collateral personal loans		15,274			15,010			240			20			4			-			-			-
		290,515			283,761			3,298			1,808			1,273			371			4			-
Auto and Leasing		756,395			686,493			42,714			19,014			6,253			1,921			-			-
		1,768,404			1,524,826			48,541			36,170			16,480			19,726			31,011			91,650
Acquired loans (accounted for under ASC 310-20)
Consumer
Credit cards		30,093			28,281			736			369			227			480			-			-
Personal loans		2,769			2,587			48			14			21			99			-			-
		32,862			30,868			784			383			248			579			-			-
Auto		53,026			47,503			3,652			1,355			415			101			-			-
		85,888			78,371			4,436			1,738			663			680			-			-
Total	$	1,854,292		$	1,603,197		$	52,977		$	37,908		$	17,143		$	20,406		$	31,011		$	91,650

	December 31, 2015
	Delinquency
																						Individually
	Balance																					Measured for
	Outstanding			0-29 days			30-59 days			60-89 days			90-119 days			120-364 days			365+ days			Impairment
	(In thousands)
Originated and other loans and leases held for investment
Mortgage
Traditional (by origination year)
Up to the year 2002	$	57,789		$	50,912		$	82		$	2,218		$	530		$	1,504		$	1,858		$	685
Years 2003 and 2004		99,446			87,060			251			4,867			1,261			1,353			2,921			1,733
Year 2005		54,221			47,197			79			2,553			292			1,068			2,189			843
Year 2006		78,403			63,659			318			2,878			1,168			1,895			4,871			3,614
Years 2007, 2008 and 2009		91,546			71,439			170			1,665			685			2,972			10,725			3,890
Years 2010, 2011, 2012 2013		150,744			134,945			569			1,611			434			1,982			6,737			4,466
Year 2014 and 2015		85,856			85,128			-			65			148			281			234			-
		618,005			540,340			1,469			15,857			4,518			11,055			29,535			15,231
Non-traditional		29,552			23,497			-			977			552			2,621			1,905			-
Loss mitigation program		101,916			16,031			4,173			1,977			727			1,728			2,538			74,742
		749,473			579,868			5,642			18,811			5,797			15,404			33,978			89,973
Home equity secured personal loans		410			346			-			-			-			64			-			-
GNMA's buy-back option program		7,945			-			-			-			1,593			3,578			2,774			-
		757,828			580,214			5,642			18,811			7,390			19,046			36,752			89,973
Consumer
Credit cards		22,766			21,766			449			182			179			190			-			-
Overdrafts		190			166			24			-			-			-			-			-
Unsecured personal lines of credit		2,244			2,125			74			-			17			28			-			-
Unsecured personal loans		201,156			197,339			2,083			1,107			621			6			-			-
Cash collateral personal loans		16,594			16,450			125			17			2			-			-			-
		242,950			237,846			2,755			1,306			819			224			-			-
Auto and Leasing		669,163			590,482			53,549			16,839			5,708			2,585			-			-
		1,669,941			1,408,542			61,946			36,956			13,917			21,855			36,752			89,973
Acquired loans (accounted for under ASC 310-20)
Consumer
Credit cards		35,217			33,414			930			384			186			303			-			-
Personal loans		3,168			3,079			14			29			1			45			-			-
		38,385			36,493			944			413			187			348			-			-
Auto		106,911			96,247			7,553			2,279			623			209			-			-
		145,296			132,740			8,497			2,692			810			557			-			-
Total	$	1,815,237		$	1,541,282		$	70,443		$	39,648		$	14,727		$	22,412		$	36,752		$	89,973

X

- Definition

The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.

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Reference 1: http://www.xbrl.org/2003/role/presentationRef
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-Publisher SEC
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