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Accrued Interest Receivable and Other Assets | 9 Months Ended
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Sep. 30, 2017
Accrued Interest Receivable And Other Assets [Abstract] |
Other Assets Disclosure [Text Block] | NOTE 10 — ACCRUED INTEREST RECEIVABLE AND OTHER ASSETS Accrued interest receivable at September 30, 2017 and December 31, 2016 consists of the following:
| September 30, |  | December 31,
| 2017 |  | 2016
| (In thousands)
Loans, excluding acquired loans | $ | 19,768 |  | $ | 16,706
Investments |  | 2,968 |  |  | 3,521
| $ | 22,736 |  | $ | 20,227
Other assets at September 30, 2017 and December 31, 2016 consist of the following:
| September 30, |  |  | December 31,
| 2017 |  | 2016
| (In thousands)
Prepaid expenses | $ | 13,070 |  | $ | 17,096
Other repossessed assets |  | 3,829 |  |  | 3,224
Core deposit and customer relationship intangibles |  | 5,055 |  |  | 6,160
Mortgage tax credits |  | 4,277 |  |  | 6,277
Investment in Statutory Trust |  | 1,083 |  |  | 1,083
Accounts receivable and other assets |  | 37,443 |  |  | 46,525
| $ | 64,757 |  | $ | 80,365
Prepaid expenses amounting to $13.1 million and $17.1 million at September 30, 2017 and December 31, 2016, respectively, include prepaid municipal, state accident insurance fund, property and income taxes aggregating to $7.5 million and $12.5 million, respectively. In connection with the FDIC-assisted acquisition and the BBVAPR Acquisition, Oriental recorded a core deposit intangible representing the value of checking and savings deposits acquired. At September 30, 2017 and December 31, 2016 t his core deposit intangible amounted to $3.6 million and $4.3 million, respectively. In addition, Oriental recorded a customer relationship intangible representing the value of customer relationships acquired with the acquisition of the securities broker-d ealer and insurance agency in the BBVAPR Acquisition. At September 30, 2017 and December 31, 2016, this customer relationship intangible amounted to $1.5 million and $1.9 million, respectively. Other repossessed assets totaled $3.8 million and $3.2 milli on at September 30, 2017 and December 31, 2016, respectively, include repossessed automobiles amounting to $3.6 million and $3.0 million, respectively, which are recorded at their net realizable value. At September 30, 2017 and December 31, 2016, tax cred its for Oriental totaled $4.3 million and $6.3 million, respectively. These tax credits do not have an expiration date.

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- Definition The entire disclosure for other assets. This disclosure includes other current assets and other noncurrent assets. + References No definition available. + Details
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