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Allowance for Loan and Lease Losses (Tables)

3 Months Ended

Mar. 31, 2018

Allowance for loan and lease losses [Abstract]

Allowance for Credit Losses on Financing Receivables [Table Text Block]

	March 31,			December 31,
	2018			2017
	(In thousands)
Allowance for loans and lease losses:
Originated and other loans and leases held for investment:
Mortgage	$	18,983		$	20,439
Commercial		33,174			30,258
Consumer		18,023			16,454
Auto and leasing		26,652			25,567
Total allowance for originated and other loans and lease losses		96,832			92,718
Acquired BBVAPR loans:
Accounted for under ASC 310-20 (Loans with revolving feature and/or
acquired at a premium)
Commercial		37			42
Consumer		2,659			3,225
Auto		488			595
		3,184			3,862
Accounted for under ASC 310-30 (Loans acquired with deteriorated
credit quality, including those by analogy)
Mortgage		14,331			14,085
Commercial		22,047			23,691
Consumer		18			18
Auto		6,770			7,961
		43,166			45,755
Total allowance for acquired BBVAPR loans and lease losses		46,350			49,617
Acquired Eurobank loans:
Loans secured by 1-4 family residential properties		15,414			15,187
Commercial		9,991			9,982
Consumer		5			5
Total allowance for acquired Eurobank loan and lease losses		25,410			25,174
Total allowance for loan and lease losses	$	168,592		$	167,509

	Quarter Ended March 31, 2018
	Mortgage			Commercial			Consumer			Auto and Leasing			Total
	(In thousands)
Allowance for loan and lease losses for originated and other loans:
Balance at beginning of period	$	20,439		$	30,258		$	16,454		$	25,567		$	92,718
Charge-offs		(968)			(1,149)			(4,258)			(8,982)			(15,357)
Recoveries		314			182			240			3,777			4,513
(Recapture) provision for loan and lease losses		(802)			3,883			5,587			6,290			14,958
Balance at end of period	$	18,983		$	33,174		$	18,023		$	26,652		$	96,832

	March 31, 2018
	Mortgage			Commercial			Consumer			Auto and Leasing			Total
	(In thousands)
Allowance for loan and lease losses on originated and other loans:
Ending allowance balance attributable to loans:
Individually evaluated for impairment	$	9,022		$	13,274		$	-		$	-		$	22,296
Collectively evaluated for impairment		9,961			19,900			18,023			26,652			74,536
Total ending allowance balance	$	18,983		$	33,174		$	18,023		$	26,652		$	96,832
Loans:
Individually evaluated for impairment	$	84,283		$	67,833		$	-		$	-		$	152,116
Collectively evaluated for impairment		598,281			1,278,571			334,865			957,197			3,168,914
Total ending loan balance	$	682,564		$	1,346,404		$	334,865		$	957,197		$	3,321,030

	Quarter Ended March 31, 2017
	Mortgage			Commercial			Consumer			Auto and Leasing			Unallocated			Total
	(In thousands)
Allowance for loan and lease losses for originated and other loans:
Balance at beginning of period	$	17,344		$	8,995		$	13,067		$	19,463		$	431		$	59,300
Charge-offs		(2,379)			(856)			(3,358)			(7,563)			-			(14,156)
Recoveries		56			89			165			3,294			-			3,604
Provision (recapture) for originated and other loan and lease losses		3,557			1,660			3,520			3,427			(429)			11,735
Balance at end of period	$	18,578		$	9,888		$	13,394		$	18,621		$	2		$	60,483

	December 31, 2017
	Mortgage			Commercial			Consumer			Auto and Leasing			Unallocated			Total
	(In thousands)
Allowance for loan and lease losses on originated and other loans:
Ending allowance balance attributable to loans:
Individually evaluated for impairment	$	9,121		$	10,573		$	-		$	-		$	-		$	19,694
Collectively evaluated for impairment		11,318			19,685			16,454			25,567			-			73,024
Total ending allowance balance	$	20,439		$	30,258		$	16,454		$	25,567		$	-		$	92,718
Loans:
Individually evaluated for impairment	$	85,403		$	71,538		$	-		$	-		$	-		$	156,941
Collectively evaluated for impairment		598,204			1,235,723			330,039			883,985			-			3,047,951
Total ending loan balance	$	683,607		$	1,307,261		$	330,039		$	883,985		$	-		$	3,204,892

	Quarter Ended March 31, 2018
	Commercial			Consumer			Auto				Total
	(In thousands)
Allowance for loan and lease losses for acquired BBVAPR loans accounted for under ASC 310-20:
Balance at beginning of period	$	42		$	3,225		$	595			$	3,862
Charge-offs		-			(1,022)			(125)				(1,147)
Recoveries		3			54			228				285
(Recapture) provision for acquired BBVAPR loan and lease losses accounted for under ASC 310-20		(8)			402			(210)				184
Balance at end of period	$	37		$	2,659		$	488			$	3,184

	March 31, 2018
	Commercial			Consumer			Auto			Total
	(In thousands)
Allowance for loan and lease losses for acquired BBVAPR loans accounted for under ASC 310-20:
Ending allowance balance attributable to loans:
Individually evaluated for impairment	$	21		$	-		$	-		$	21
Collectively evaluated for impairment		16			2,659			488			3,163
Total ending allowance balance	$	37		$	2,659		$	488		$	3,184
Loans:
Individually evaluated for impairment	$	747		$	-		$	-		$	747
Collectively evaluated for impairment		3,475			27,235			16,171			46,881
Total ending loan balance	$	4,222		$	27,235		$	16,171		$	47,628

	Quarter Ended March 31, 2017
	Commercial			Consumer			Auto			Total
	(In thousands)
Allowance for loan and lease losses for acquired BBVAPR loans accounted for under ASC 310-20:
Balance at beginning of period	$	169		$	3,028		$	1,103		$	4,300
Charge-offs		(6)			(885)			(278)			(1,169)
Recoveries		1			64			452			517
Provision (recapture) for acquired loan and lease losses accounted for under ASC 310-20		19			384			(436)			(33)
Balance at end of period	$	183		$	2,591		$	841		$	3,615

	December 31, 2017
	Commercial			Consumer			Auto			Total
	(In thousands)
Allowance for loan and lease losses for acquired BBVAPR loans accounted for under ASC 310-20:
Ending allowance balance attributable to loans:
Individually evaluated for impairment	$	20		$	-		$	-		$	20
Collectively evaluated for impairment		22			3,225			595			3,842
Total ending allowance balance	$	42		$	3,225		$	595		$	3,862
Loans:
Individually evaluated for impairment	$	747		$	-		$	-		$	747
Collectively evaluated for impairment		3,633			28,915			21,969			54,517
Total ending loan balance	$	4,380		$	28,915		$	21,969		$	55,264

	Quarter Ended March 31, 2018
	Mortgage			Commercial			Consumer			Auto		Total
	(In thousands)
Allowance for loan and lease losses for acquired BBVAPR loans accounted for under ASC 310-30:
Balance at beginning of period	$	14,085		$	23,691		$	18	$	7,961		45,755
Provision (recapture) for acquired BBVAPR loans and lease losses accounted for under ASC 310-30		314			752			-		(887)		179
Allowance de-recognition		(68)			(2,396)			-		(304)		(2,768)
Balance at end of period	$	14,331		$	22,047		$	18	$	6,770		43,166

	Quarter Ended March 31, 2017
	Mortgage			Commercial			Auto			Total
	(In thousands)
Allowance for loan and lease losses for acquired BBVAPR loans accounted for under ASC 310-30:
Balance at beginning of period	$	2,682		$	23,452		$	4,922		$	31,056
Provision (recapture) for acquired BBVAPR loans and lease losses accounted for under ASC 310-30		923			223			3,186			4,332
Allowance de-recognition		(32)			(147)			(279)			(458)
Balance at end of period	$	3,573		$	23,528		$	7,829		$	34,930

	Quarter Ended March 31, 2018
	Loans Secured by 1-4 Family Residential Properties			Commercial			Consumer			Total
	(In thousands)
Allowance for loan and lease losses for acquired Eurobank loans:
Balance at beginning of period	$	15,187		$	9,982		$	5		$	25,174
Provision (recapture) for loan and lease losses, net		179			(40)			-			139
Allowance de-recognition		48			49			-			97
Balance at end of period	$	15,414		$	9,991		$	5		$	25,410
	Quarter Ended March 31, 2017
	Loans Secured by 1-4 Family Residential Properties			Commercial			Consumer			Total
	(In thousands)
Allowance for loan and lease losses for acquired Eurobank loans:
Balance at beginning of period	$	11,947		$	9,328		$	6		$	21,281
Provision (recapture) for loan and lease losses, net		2,398			(778)			-			1,620
Allowance de-recognition		(177)			(717)			(1)			(895)
Balance at end of period	$	14,168		$	7,833		$	5		$	22,006

X

- Definition

Tabular disclosure of financing receivables (examples of financing receivables include loans, trade accounts receivable and notes receivable) and activity in the allowance for credit losses account.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11B
-URI http://asc.fasb.org/extlink&oid=66008989&loc=SL6953423-111524

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- References

No definition available.

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