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Loans Receivable (Tables)

9 Months Ended

Sep. 30, 2017

Loans And Leases Receivable Net Reported Amount Covered And Not Covered [Abstract]

Schedule Of Accounts Notes Loans And Financing Receivable Text Block

	September 30,			December 31,
	2017			2016
	(In thousands)
Originated and other loans and leases held for investment:
Mortgage	$	694,476		$	721,494
Commercial		1,245,711			1,277,866
Consumer		316,357			290,515
Auto and leasing		831,437			756,395
		3,087,981			3,046,270
Allowance for loan and lease losses on originated and other loans and leases		(87,541)			(59,300)
		3,000,440			2,986,970
Deferred loan costs, net		6,592			5,766
Total originated and other loans loans held for investment, net		3,007,032			2,992,736
Acquired loans:
Acquired BBVAPR loans:
Accounted for under ASC 310-20 (Loans with revolving feature and/or
acquired at a premium)
Commercial		4,612			5,562
Consumer		29,464			32,862
Auto		26,562			53,026
		60,638			91,450
Allowance for loan and lease losses on acquired BBVAPR loans accounted for under ASC 310-20		(3,363)			(4,300)
		57,275			87,150
Accounted for under ASC 310-30 (Loans acquired with deteriorated
credit quality, including those by analogy)
Mortgage		532,948			569,253
Commercial		244,359			292,564
Consumer		1,598			4,301
Auto		49,258			85,676
		828,163			951,794
Allowance for loan and lease losses on acquired BBVAPR loans accounted for under ASC 310-30		(40,110)			(31,056)
		788,053			920,738
Total acquired BBVAPR loans, net		845,328			1,007,888
Acquired Eurobank loans:
Loans secured by 1-4 family residential properties		68,996			73,018
Commercial		53,028			81,460
Consumer		1,220			1,372
Total acquired Eurobank loans		123,244			155,850
Allowance for loan and lease losses on Eurobank loans		(23,146)			(21,281)
Total acquired Eurobank loans, net		100,098			134,569
Total acquired loans, net		945,426			1,142,457
Total held for investment, net		3,952,458			4,135,193
Mortgage loans held-for-sale		12,114			12,499
Total loans, net	$	3,964,572		$	4,147,692

Past Due Financing Receivables [Table Text Block]

The following tables present the aging of the recorded investment in gross originated and other loans held for investment at September 30, 2017 and December 31, 2016, 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

	September 30, 2017
																			Loans 90+
																			Days Past
																			Due and
	30-59 Days			60-89 Days			90+ Days			Total Past									Still
	Past Due			Past Due			Past Due			Due			Current			Total Loans			Accruing
	(In thousands)
Mortgage
Traditional (by origination year):
Up to the year 2002	$	278		$	1,469		$	3,074		$	4,821		$	42,086		$	46,907		$	283
Years 2003 and 2004		242			3,388			5,963			9,593			74,405			83,998			-
Year 2005		-			2,465			3,231			5,696			39,363			45,059			-
Year 2006		179			1,965			5,536			7,680			55,883			63,563			-
Years 2007, 2008 and 2009		252			1,706			7,859			9,817			59,451			69,268			98
Years 2010, 2011, 2012, 2013		349			2,213			7,274			9,836			118,409			128,245			414
Years 2014, 2015, 2016 and 2017		-			184			1,247			1,431			120,538			121,969			-
		1,300			13,390			34,184			48,874			510,135			559,009			795
Non-traditional		-			506			3,529			4,035			14,670			18,705			-
Loss mitigation program		12,621			7,456			15,941			36,018			67,472			103,490			2,576
		13,921			21,352			53,654			88,927			592,277			681,204			3,371
Home equity secured personal loans		-			-			12			12			261			273			-
GNMA's buy-back option program		-			-			12,999			12,999			-			12,999			-
		13,921			21,352			66,665			101,938			592,538			694,476			3,371
Commercial
Commercial secured by real estate:
Corporate		-			-			-			-			209,000			209,000			-
Institutional		-			-			254			254			45,922			46,176			-
Middle market		-			303			3,545			3,848			233,829			237,677			-
Retail		292			461			9,471			10,224			233,701			243,925			-
Floor plan		-			-			-			-			3,607			3,607			-
Real estate		-			-			-			-			15,473			15,473			-
		292			764			13,270			14,326			741,532			755,858			-
Other commercial and industrial:
Corporate		-			-			-			-			163,192			163,192			-
Institutional		-			-			-			-			118,091			118,091			-
Middle market		2			-			881			883			81,061			81,944			-
Retail		608			1,053			1,219			2,880			85,289			88,169			-
Floor plan		8			-			53			61			38,396			38,457			-
		618			1,053			2,153			3,824			486,029			489,853			-
		910			1,817			15,423			18,150			1,227,561			1,245,711			-

	September 30, 2017
																			Loans 90+
																			Days Past
																			Due and
	30-59 Days			60-89 Days			90+ Days			Total Past									Still
	Past Due			Past Due			Past Due			Due			Current			Total Loans			Accruing
	(In thousands)
Consumer
Credit cards	$	1,000		$	363		$	565		$	1,928		$	26,082		$	28,010		$	-
Overdrafts		45			12			19			76			189			265			-
Personal lines of credit		103			31			9			143			2,201			2,344			-
Personal loans		3,777			1,694			732			6,203			264,691			270,894			-
Cash collateral personal loans		447			32			18			497			14,347			14,844			-
		5,372			2,132			1,343			8,847			307,510			316,357			-
Auto and leasing		43,331			28,275			10,831			82,437			749,000			831,437			-
Total	$	63,534		$	53,576		$	94,262		$	211,372		$	2,876,609		$	3,087,981		$	3,371

	December 31, 2016
																			Loans 90+
																			Days Past
																			Due and
	30-59 Days			60-89 Days			90+ Days			Total Past									Still
	Past Due			Past Due			Past Due			Due			Current			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			79,407			90,707			-
Year 2005		-			1,952			4,306			6,258			43,751			50,009			-
Year 2006		506			2,905			6,261			9,672			59,628			69,300			-
Years 2007, 2008 and 2009		409			1,439			11,732			13,580			63,149			76,729			398
Years 2010, 2011, 2012, 2013		349			1,772			10,417			12,538			127,322			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			524,471			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			70,871			103,528			1,724
		10,574			21,942			65,987			98,503			612,973			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			613,310			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			231,602			234,981			-
Retail		154			350			6,594			7,098			242,630			249,728			-
Floor plan		-			-			-			-			2,989			2,989			-
Real estate		-			-			-			-			16,395			16,395			-
		154			410			10,167			10,731			762,932			773,663			-
Other commercial and industrial:
Corporate		-			-			-			-			136,438			136,438			-
Institutional		-			-			-			-			180,285			180,285			-
Middle market		-			-			-			-			81,633			81,633			-
Retail		930			100			969			1,999			71,706			73,705			-
Floor plan		8			-			61			69			32,073			32,142			-
		938			100			1,030			2,068			502,135			504,203			-
		1,092			510			11,197			12,799			1,265,067			1,277,866			-

	December 31, 2016
																			Loans 90+
																			Days Past
																			Due and
	30-59 Days			60-89 Days			90+ Days			Total Past									Still
	Past Due			Past Due			Past Due			Due			Current			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			241,228			246,272			-
Cash collateral personal loans		240			20			4			264			15,010			15,274			-
		3,298			1,808			1,647			6,753			283,762			290,515			-
Auto and leasing		42,714			19,014			8,173			69,901			686,494			756,395			-
Total	$	57,678		$	43,274		$	96,685		$	197,637		$	2,848,633		$	3,046,270		$	2,863

The following tables present the aging of the recorded investment in gross acquired BBVAPR loans accounted for under ASC 310-20 as of September 30, 2017 and December 31, 2016, by class of loans:

	September 30, 2017
																			Loans 90+
																			Days Past
																			Due and
	30-59 Days			60-89 Days			90+ Days			Total Past									Still
	Past Due			Past Due			Past Due			Due			Current			Total Loans			Accruing
	(In thousands)
Commercial
Commercial secured by real estate
Retail	$	-		$	-		$	95		$	95		$	26		$	121		$	-
Floor plan		-			-			936			936			393			1,329			-
		-			-			1,031			1,031			419			1,450			-
Other commercial and industrial
Retail		296			71			82			449			2,711			3,160			-
Floor plan		-			-			2			2			-			2			-
		296			71			84			451			2,711			3,162			-
		296			71			1,115			1,482			3,130			4,612			-
Consumer
Credit cards		977			567			467			2,011			24,797			26,808			-
Personal loans		75			8			39			122			2,534			2,656			-
		1,052			575			506			2,133			27,331			29,464			-
Auto		1,635			1,141			453			3,229			23,333			26,562			-
Total	$	2,983		$	1,787		$	2,074		$	6,844		$	53,794		$	60,638		$	-

	December 31, 2016
																			Loans 90+
																			Days Past
																			Due and
	30-59 Days			60-89 Days			90+ Days			Total Past									Still
	Past Due			Past Due			Past Due			Due			Current			Total Loans			Accruing
	(In thousands)
Commercial
Commercial secured by real estate
Retail	$	33		$	-		$	110		$	143		$	-		$	143		$	-
Floor plan		-			-			219			219			2,171			2,390			-
		33			-			329			362			2,171			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			4,946			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			47,502			53,026			-
Total	$	4,566		$	1,772		$	1,797		$	8,135		$	83,315		$	91,450		$	-

Carrying Amounts Of Acquired Loans Tabular Disclosure [Table Text Block]

	September 30,			December 31,
		2017			2016
		(In thousands)
Contractual required payments receivable:	$	1,503,630		$	1,669,602
Less: Non-accretable discount		364,548			363,107
Cash expected to be collected		1,139,082			1,306,495
Less: Accretable yield		310,919			354,701
Carrying amount, gross		828,163			951,794
Less: allowance for loan and lease losses		40,110			31,056
Carrying amount, net	$	788,053		$	920,738

Accretable Yield for Acquired Loans [Table Text Block]

	Quarter Ended September 30, 2017
	Mortgage			Commercial			Auto			Consumer			Total
	(In thousands)
Accretable Yield Activity:
Balance at beginning of period	$	270,148		$	56,038		$	4,853		$	1,486		$	332,525
Accretion		(7,434)			(7,114)			(1,350)			(384)			(16,282)
Change in expected cash flows		-			3,716			13			37			3,766
Transfer (to) from non-accretable discount		(6,158)			(2,950)			(8)			26			(9,090)
Balance at end of period	$	256,556		$	49,690		$	3,508		$	1,165		$	310,919
Non-Accretable Discount Activity:
Balance at beginning of period	$	306,504		$	16,867		$	23,960		$	19,431		$	366,762
Change in actual and expected losses		(2,310)			(8,679)			(191)			(124)			(11,304)
Transfer from (to) accretable yield		6,158			2,950			8			(26)			9,090
Balance at end of period	$	310,352		$	11,138		$	23,777		$	19,281		$	364,548

	Nine-Month Period Ended September 30, 2017
	Mortgage			Commercial			Auto			Consumer			Total
	(In thousands)
Accretable Yield Activity:
Balance at beginning of period	$	292,115		$	50,366		$	8,538		$	3,682		$	354,701
Accretion		(23,018)			(16,608)			(5,273)			(1,542)			(46,441)
Change in expected cash flows		2			19,907			163			123			20,195
Transfer (to) from non-accretable discount		(12,543)			(3,975)			80			(1,098)			(17,536)
Balance at end of period	$	256,556		$	49,690		$	3,508		$	1,165		$	310,919
Non-Accretable Discount Activity:
Balance at beginning of period	$	305,615		$	16,965		$	22,407		$	18,120		$	363,107
Change in actual and expected losses		(7,806)			(9,802)			1,450			63			(16,095)
Transfer from (to) accretable yield		12,543			3,975			(80)			1,098			17,536
Balance at end of period	$	310,352		$	11,138		$	23,777		$	19,281		$	364,548

	Quarter Ended September 30, 2016
	Mortgage			Commercial			Auto			Consumer			Total
	(In thousands)
Accretable Yield Activity:
Balance at beginning of period	$	283,823		$	52,307		$	14,103		$	4,885		$	355,118
Accretion		(8,197)			(6,686)			(3,107)			(662)			(18,652)
Change in actual and expected losses		(1)			1,763			618			(241)			2,139
Transfer from (to) non-accretable discount		24,056			(1,013)			(525)			233			22,751
Balance at end of period	$	299,681		$	46,371		$	11,089		$	4,215		$	361,356
Non-Accretable Discount Activity:
Balance at beginning of period	$	336,153		$	18,001		$	22,121		$	18,225		$	394,500
Change in actual and expected losses		(2,591)			(1,216)			(309)			121			(3,995)
Transfer (to) from accretable yield		(24,056)			1,013			525			(233)			(22,751)
Balance at end of period	$	309,506		$	17,798		$	22,337		$	18,113		$	367,754

	Nine-Month Period Ended September 30, 2016
	Mortgage			Commercial			Auto			Consumer			Total
	(In thousands)
Accretable Yield Activity:
Balance at beginning of period	$	268,794		$	65,026		$	21,578		$	6,290		$	361,688
Accretion		(24,798)			(20,973)			(10,934)			(2,470)			(59,175)
Change in actual and expected losses		(1)			4,745			1,249			(242)			5,751
Transfer (to) from non-accretable discount		55,686			(2,427)			(804)			637			53,092
Balance at end of period	$	299,681		$	46,371		$	11,089		$	4,215		$	361,356
Non-Accretable Discount Activity:
Balance at beginning of period	$	374,772		$	18,545		$	22,039		$	18,834		$	434,190
Change in actual and expected losses		(9,580)			(3,174)			(506)			(84)			(13,344)
Transfer from (to) accretable yield		(55,686)			2,427			804			(637)			(53,092)
Balance at end of period	$	309,506		$	17,798		$	22,337		$	18,113		$	367,754

Eurobank loans carrying amount [Table Text Block]

	September 30			December 31
	2017			2016
	(In thousands)
Contractual required payments receivable:	$	182,562		$	232,698
Less: Non-accretable discount		6,935			12,340
Cash expected to be collected		175,627			220,358
Less: Accretable yield		52,383			64,508
Carrying amount, gross		123,244			155,850
Less: Allowance for loan and lease losses		23,146			21,281
Carrying amount, net	$	100,098		$	134,569

Accretable Yield for Acquired Eurobank Loans [Table Text Block]

	Quarter Ended September 30, 2017
	Loans Secured by 1-4 Family Residential Properties			Commercial			Construction & Development Secured by 1-4 Family Residential Properties			Leasing			Consumer			Total
	(In thousands)
Accretable Yield Activity:
Balance at beginning of period	$	43,012			9,157			1,906			-			-			54,075
Accretion		(1,736)			(2,480)			(39)			(11)			(73)			(4,339)
Change in expected cash flows		18			106			39			(49)			346			460
Transfer from (to) non-accretable discount		1,094			1,448			(142)			60			(273)			2,187
Balance at end of period	$	42,388		$	8,231		$	1,764		$	-		$	-		$	52,383
Non-Accretable Discount Activity:
Balance at beginning of period	$	6,687			2,010			299			-			14			9,010
Change in actual and expected losses		20			126			(39)			60			(55)			112
Transfer from (to) accretable yield		(1,094)			(1,448)			142			(60)			273			(2,187)
Balance at end of period	$	5,613		$	688		$	402		$	-		$	232		$	6,935

	Nine-Month Period Ended September 30, 2017
	Loans Secured by 1-4 Family Residential Properties			Commercial			Construction & Development Secured by 1-4 Family Residential Properties			Leasing			Consumer			Total
	(In thousands)
Accretable Yield Activity:
Balance at beginning of period	$	45,839		$	16,475		$	2,194		$	-		$	-		$	64,508
Accretion		(5,564)			(11,051)			(82)			(22)			(268)			(16,987)
Change in expected cash flows		119			1,427			82			(214)			730			2,144
Transfer from (to) non-accretable discount		1,994			1,380			(430)			236			(462)			2,718
Balance at end of period	$	42,388		$	8,231		$	1,764		$	-		$	-		$	52,383
Non-Accretable Discount Activity:
Balance at beginning of period	$	8,441		$	3,880		$	11		$	-		$	8		$	12,340
Change in actual and expected losses		(834)			(1,812)			(39)			236			(238)			(2,687)
Transfer from (to) accretable yield		(1,994)			(1,380)			430			(236)			462			(2,718)
Balance at end of period	$	5,613		$	688		$	402		$	-		$	232		$	6,935

	Quarter Ended September 30, 2016
	Loans Secured by 1-4 Family Residential Properties			Commercial			Construction & Development Secured by 1-4 Family Residential Properties			Leasing			Consumer			Total
	(In thousands)
Accretable Yield Activity:
Balance at beginning of period	$	48,336		$	29,142		$	2,204			-		$	-		$	79,682
Accretion		(2,217)			(6,570)			-			(62)			(490)			(9,339)
Change in actual and expected losses		646			1,719			(8)			62			490			2,909
Transfer from (to) non-accretable discount		3,737			(188)			(146)			-			-			3,403
Balance at end of period	$	50,502		$	24,103		$	2,050		$	-		$	-		$	76,655
Non-Accretable Discount Activity:
Balance at beginning of period	$	11,555		$	-		$	-		$	-		$	-		$	11,555
Change in actual and expected losses		(845)			617			10			-			-			(218)
Transfer (to) from accretable yield		(3,737)			188			146			-			-			(3,403)
Balance at end of period	$	6,973		$	805		$	156		$	-		$	-		$	7,934

	Nine-Month Period Ended September 30, 2016
	Loans Secured by 1-4 Family Residential Properties			Commercial			Construction & Development Secured by 1-4 Family Residential Properties			Leasing			Consumer			Total
	(In thousands)
Accretable Yield Activity:
Balance at beginning of period	$	51,954		$	26,970		$	2,255		$	-		$	3,212		$	84,391
Accretion		(6,746)			(15,193)			(47)			(60)			(1,751)			(23,797)
Change in expected cash flows		1,432			14,431			(31)			(15)			(1,456)			14,361
Transfer from (to) non-accretable discount		3,862			(2,105)			(127)			75			(5)			1,700
Balance at end of period	$	50,502		$	24,103		$	2,050		$	-		$	-		$	76,655
Non-Accretable Discount Activity:
Balance at beginning of period	$	12,869		$	-		$	-		$	-		$	8,287		$	21,156
Change in actual and expected cash flows		(2,034)			(1,300)			29			75			(8,292)			(11,522)
Transfer (to) from accretable yield		(3,862)			2,105			127			(75)			5			(1,700)
Balance at end of period	$	6,973		$	805		$	156		$	-		$	-		$	7,934

Financing Receivable Recorded Investment Nonaccrual Status By Class Of Loans [Table Text Block]

Non-accrual Loans

The following table presents the recorded investment in loans in non-accrual status by class of loans as of September 30, 2017 and December 31, 2016:

	September 30,			December 31,
	2017			2016
	(In thousands)
Originated and other loans and leases held for investment
Mortgage
Traditional (by origination year):
Up to the year 2002	$	2,789		$	3,336
Years 2003 and 2004		6,107			7,668
Year 2005		3,367			4,487
Year 2006		5,537			6,746
Years 2007, 2008 and 2009		8,110			11,526
Years 2010, 2011, 2012, 2013		6,858			10,089
Years 2014, 2015, 2016 and 2017		1,248			1,404
		34,016			45,256
Non-traditional		3,529			4,730
Loss mitigation program		17,365			20,744
		54,910			70,730
Home equity secured personal loans		12			-
		54,922			70,730
Commercial
Commercial secured by real estate
Institutional		254			-
Middle market		3,848			4,682
Retail		14,358			11,561
		18,460			16,243
Other commercial and industrial
Middle market		968			1,278
Retail		2,220			1,950
Floor plan		53			61
		3,241			3,289
		21,701			19,532
Consumer
Credit cards		565			525
Overdrafts		19			-
Personal lines of credit		9			32
Personal loans		1,834			1,420
Cash collateral personal loans		18			4
		2,445			1,981
Auto and leasing		11,811			9,052
Total non-accrual originated loans	$	90,879		$	101,295

	September 30,			December 31,
	2017			2016
	(In thousands)
Acquired BBVAPR loans accounted for under ASC 310-20
Commercial
Commercial secured by real estate
Retail	$	121		$	143
Floor plan		936			1,149
		1,057			1,292
Other commercial and industrial
Retail		82			121
Floor plan		2			2
		84			123
		1,141			1,415
Consumer
Credit cards		467			708
Personal loans		39			120
		506			828
Auto		481			552
Total non-accrual acquired BBVAPR loans accounted for under ASC 310-20		2,128			2,795
Total non-accrual loans	$	93,007		$	104,090

Impaired Financing Receivables [Table Text Block]

Originated and Other Loans and Leases Held for Investment

Oriental’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 September 30, 2017 and December 31, 2016 are as follows:

	September 30, 2017
	Unpaid			Recorded			Related
	Principal			Investment			Allowance			Coverage
	(In thousands)
Impaired loans with specific allowance:
Commercial	$	33,159		$	30,465		$	5,223		17%
Residential impaired and troubled-debt restructuring		95,680			86,511			9,524		11%
Impaired loans with no specific allowance:
Commercial		42,520			36,574			N/A		0%
Total investment in impaired loans	$	171,359		$	153,550		$	14,747		10%

	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%

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

Oriental’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 September 30, 2017 and December 31, 2016 are as follows:

	September 30, 2017
	Unpaid			Recorded			Related
	Principal			Investment			Allowance			Coverage
	(In thousands)
Impaired loans with specific allowance
Commercial	$	926		$	748		$	12		2%
Impaired loans with no specific allowance
Commercial	$	-		$	-			N/A		0%
Total investment in impaired loans	$	926		$	748		$	12		2%
	December 31, 2016
	Unpaid			Recorded			Specific
	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%

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

Oriental’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 September 30, 2017 and December 31, 2016 are as follows

	September 30, 2017
										Coverage
	Unpaid			Recorded						to Recorded
	Principal			Investment			Allowance			Investment
	(In thousands)
Impaired loan pools with specific allowance:
Mortgage	$	554,175		$	532,948		$	8,931		2%
Commercial		254,006			242,334			23,941		10%
Auto		49,347			49,258			7,238		15%
Total investment in impaired loan pools	$	857,528		$	824,540		$	40,110		5%

	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		199,092			195,528			23,452		12%
Auto		92,797			85,676			4,922		6%
Total investment in impaired loan pools	$	887,646		$	850,454		$	31,056		4%

Acquired Eurobank Loans

Oriental’s recorded investment in acquired Eurobank loan pools that have recorded impairments and their related allowance for loan and lease losses as of September 30, 2017 and December 31, 2016 are as follows:

	September 30, 2017
										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	$	81,679		$	68,996		$	14,219		21%
Commercial		58,043			51,523			8,922		17%
Consumer		15			1,220			5		0%
Total investment in impaired loan pools	$	139,737		$	121,739		$	23,146		19%

	December 31, 2016
										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	$	88,017		$	73,018		$	11,947		16%
Commercial		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%

Impaired Financing Receivables Loans, excluding ASC 310-30 [Table Text Block]

	Quarter Ended September 30,
	2017						2016
	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	$	306		$	24,178		$	162		$	73,729
Residential troubled-debt restructuring		576			86,694			765			91,345
Impaired loans with no specific allowance
Commercial		675			36,133			259			62,946
		1,557			147,005			1,186			228,020
Acquired loans accounted for under ASC 310-20:
Impaired loans with specific allowance
Commercial		-			751			15			323
Impaired loans with no specific allowance
Commercial		-			-			-			952
Total interest income from impaired loans	$	1,557		$	147,756		$	1,201		$	229,295

	Nine-Month Period Ended September 30,
	2017							2016
	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	$	612		$	17,298		$	202		$	155,094
Residential troubled-debt restructuring		1,685			87,951			2,321			90,881
Impaired loans with no specific allowance
Commercial		1,350			41,519			749			42,050
Total interest income from impaired loans	$	3,647		$	146,768		$	3,272		$	288,025
Acquired loans accounted for under ASC 310-20:
Impaired loans with specific allowance
Commercial	$	-		$	810		$	45		$	108
Impaired loans with no specific allowance
Commercial		-			-			-			736
Total interest income from impaired loans	$	3,647		$	147,578		$	3,317		$	288,869

Troubled Debt Restructurings on Financing Receivables [Table Text Block]

Modifications

The following tables present the troubled-debt restructurings in all loan portfolios during the quarters and nine-month periods ended September 30, 2017 and 2016.

	Quarter Ended September 30, 2017
	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	15		$	1,796		6.18%		401		$	1,804		4.28%		409
Commercial	2			154		7.99%		53			154		8.45%		51
Consumer	30			383		11.52%		61			383		11.21%		68
Auto	2			23		6.42%		63			23		8.13%		31
	Nine-Month Period Ended September 30, 2017
	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	74		$	9,149		6.27%		390		$	9,132		4.26%		384
Commercial	20			3,527		6.51%		55			3,528		5.55%		66
Consumer	93			1,262		11.87%		64			1,301		10.79%		70
Auto	9			134		7.24%		66			135		11.75%		37

	Quarter Ended September 30, 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	20		$	2,737		6.28%		297		$	2,768		4.72%		387
Commercial	5			7,352		5.31%		65			7,352		5.89%		130
Consumer	20			183		14.73%		72			210		12.72%		54
	Nine-Month Period Ended September 30, 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	72		$	9,558		6.00%		347		$	9,284		4.69%		462
Commercial	13			8,675		5.53%		63			8,676		5.95%		120
Consumer	67			739		13.63%		74			813		11.12%		67

The following table presents troubled-debt restructurings for which there was a payment default during the twelve month periods ended September 30, 2017 and 2016:

	Twelve Month Period Ended September 30,
	2017						2016
	Number of Contracts		Recorded Investment				Number of Contracts		Recorded Investment
	(Dollars in thousands)
Mortgage	28		$	2,663			23		$	3,437
Commercial	8		$	868			2		$	157
Consumer	22		$	248			7		$	68

Financing Receivable Credit Quality Indicators [Table Text Block]

As of September 30, 2017 and December 31, 2016, 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:

	September 30, 2017
	Risk Ratings
	Balance						Special
	Outstanding			Pass			Mention			Substandard			Doubtful			Loss
	(In thousands)
Commercial - originated and other loans held for investment
Commercial secured by real estate:
Corporate	$	209,000		$	192,513		$	14,550		$	1,937		$	-		$	-
Institutional		46,176			34,348			-			11,828			-			-
Middle market		237,677			198,479			11,020			28,178			-			-
Retail		243,925			214,924			7,585			21,416			-			-
Floor plan		3,607			2,287			1,320			-			-			-
Real estate		15,473			15,473			-			-			-			-
		755,858			658,024			34,475			63,359			-			-
Other commercial and industrial:
Corporate		163,192			163,192			-			-			-			-
Institutional		118,091			118,091			-			-			-			-
Middle market		81,944			65,530			8,618			7,796			-			-
Retail		88,169			83,729			891			3,549			-			-
Floor plan		38,457			35,368			3,036			53			-			-
		489,853			465,910			12,545			11,398			-			-
Total		1,245,711			1,123,934			47,020			74,757			-			-
Commercial - acquired loans (under ASC 310-20)
Commercial secured by real estate:
Retail		121			-			-			121			-			-
Floor plan		1,329			393			-			936			-			-
		1,450			393			-			1,057			-			-
Other commercial and industrial:
Retail		3,160			3,154			-			6			-			-
Floor plan		2			-			-			2			-			-
		3,162			3,154			-			8			-			-
Total		4,612			3,547			-			1,065			-			-

	September 30, 2017
	Risk Ratings
	Balance						Special
	Outstanding			Pass			Mention			Substandard			Doubtful			Loss
	(In thousands)
Retail - originated and other loans held for investment
Mortgage:
Traditional		559,009			524,825			-			34,184			-			-
Non-traditional		18,705			15,176			-			3,529			-			-
Loss mitigation program		103,490			87,549			-			15,941			-			-
Home equity secured personal loans		273			261			-			12			-			-
GNMA's buy-back option program		12,999			-			-			12,999			-			-
		694,476			627,811			-			66,665			-			-
Consumer:
Credit cards		28,010			27,445			-			565			-			-
Overdrafts		265			190			-			75			-			-
Unsecured personal lines of credit		2,344			2,335			-			9			-			-
Unsecured personal loans		270,894			270,160			-			734			-			-
Cash collateral personal loans		14,844			14,826			-			18			-			-
		316,357			314,956			-			1,401			-			-
Auto and Leasing		831,437			820,606			-			10,831			-			-
Total		1,842,270			1,763,373			-			78,897			-			-
Retail - acquired loans (accounted for under ASC 310-20)
Consumer:
Credit cards		26,808			26,342			-			466			-			-
Personal loans		2,656			2,617			-			39			-			-
		29,464			28,959			-			505			-			-
Auto		26,562			26,109			-			453			-			-
		56,026			55,068			-			958			-			-
	$	3,148,619		$	2,945,922		$	47,020		$	155,677		$	-		$	-

	December 31, 2016
	Risk Ratings
	Balance						Special
	Outstanding			Pass			Mention			Substandard			Doubtful			Loss
	(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			11,689			28,379			-			-
Retail		249,728			222,205			8,559			18,964			-			-
Floor plan		2,989			2,989			-			-			-			-
Real estate		16,395			16,395			-			-			-			-
		773,663			679,337			45,340			48,986			-			-
Other commercial and industrial:
Corporate		136,438			136,438			-			-			-			-
Institutional		180,285			180,185			100			-			-			-
Middle market		81,633			63,556			16,150			1,927			-			-
Retail		73,705			68,743			731			4,231			-			-
Floor plan		32,142			29,267			2,814			61			-			-
		504,203			478,189			19,795			6,219			-			-
Total		1,277,866			1,157,526			65,135			55,205			-			-
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			1,291			-			-
Other commercial and industrial:
Retail		3,027			3,014			-			13			-			-
Floor plan		2			-			-			2			-			-
		3,029			3,014			-			15			-			-
Total		5,562			3,919			337			1,306			-			-

	December 31, 2016
	Risk Ratings
	Balance						Special
	Outstanding			Pass			Mention			Substandard			Doubtful			Loss
	(In thousands)
Retail - originated and other loans held for investment
Mortgage:
Traditional		585,089			540,373			-			44,716			-			-
Non-traditional		22,859			18,129			-			4,730			-			-
Loss mitigation program		103,528			86,987			-			16,541			-			-
Home equity secured personal loans		337			337			-			-			-			-
GNMA's buy-back option program		9,681			-			-			9,681			-			-
		721,494			645,826			-			75,668			-			-
Consumer:
Credit cards		26,358			25,833			-			525			-			-
Overdrafts		207			174			-			33			-			-
Unsecured personal lines of credit		2,404			2,372			-			32			-			-
Unsecured personal loans		246,272			245,190			-			1,082			-			-
Cash collateral personal loans		15,274			15,270			-			4			-			-
		290,515			288,839			-			1,676			-			-
Auto and Leasing		756,395			748,221			-			8,174			-			-
Total		1,768,404			1,682,886			-			85,518			-			-
Retail - acquired loans (under ASC 310-20)
Consumer:
Credit cards		30,093			29,386			-			707			-			-
Personal loans		2,769			2,649			-			120			-			-
		32,862			32,035			-			827			-			-
Auto		53,026			52,510			-			516			-			-
Total		85,888			84,545			-			1,343			-			-
	$	3,137,720		$	2,928,876		$	65,472		$	143,372		$	-		$	-

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No definition available.

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- Definition

Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 55
-Paragraph 19
-URI http://asc.fasb.org/extlink&oid=32702940&loc=SL6953803-111525

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 29
-URI http://asc.fasb.org/extlink&oid=66008989&loc=SL6953659-111524

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- Definition

Tabular disclosure of impaired financing receivables.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=66008989&loc=d3e5212-111524

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- References

No definition available.

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- Definition

Tabular disclosure of financing receivables that are past due but not impaired, financing receivables that are 90 days past due and still accruing, and financing receivables on nonaccrual status.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=66008989&loc=d3e5111-111524

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 7A
-URI http://asc.fasb.org/extlink&oid=66008989&loc=SL6953401-111524

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- Definition

Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.3,4)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

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- Definition

Tabular disclosure of nonaccrual and past due financing receivables (such as loans and trade receivables), including: (a) the recorded investment in loans and trade receivables, if applicable, on nonaccrual status as of each balance sheet date (b) the recorded investment in loans and trade receivables, if applicable, past due 90 days or more and still accruing.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=66008989&loc=d3e5111-111524

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Recorded Investment
-URI http://asc.fasb.org/extlink&oid=65880944

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- Definition

Tabular disclosure of financing receivables and troubled debt restructurings.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 33
-URI http://asc.fasb.org/extlink&oid=66008989&loc=SL6953676-111524

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-Topic 310
-SubTopic 10
-Section 50
-Paragraph 34
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