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Allowance for Loan and Lease Losses (Tables)

6 Months Ended

Jun. 30, 2018

Allowance for loan and lease losses [Abstract]

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

	June 30,			December 31,
	2018			2017
	(In thousands)
Allowance for loans and lease losses:
Originated and other loans and leases held for investment:
Mortgage	$	19,323		$	20,439
Commercial		31,480			30,258
Consumer		16,192			16,454
Auto and leasing		27,223			25,567
Total allowance for originated and other loans and lease losses		94,218			92,718
Acquired BBVAPR loans:
Accounted for under ASC 310-20 (Loans with revolving feature and/or
acquired at a premium)
Commercial		86			42
Consumer		2,357			3,225
Auto		283			595
		2,726			3,862
Accounted for under ASC 310-30 (Loans acquired with deteriorated
credit quality, including those by analogy)
Mortgage		14,567			14,085
Commercial		23,019			23,691
Consumer		18			18
Auto		6,572			7,961
		44,176			45,755
Total allowance for acquired BBVAPR loans and lease losses		46,902			49,617
Acquired Eurobank loans:
Loans secured by 1-4 family residential properties		15,170			15,187
Commercial		9,140			9,982
Consumer		4			5
Total allowance for acquired Eurobank loan and lease losses		24,314			25,174
Total allowance for loan and lease losses	$	165,434		$	167,509

	Quarter Ended June 30, 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	$	18,983		$	33,174		$	18,023		$	26,652		$	96,832
Charge-offs		(1,328)			(1,998)			(4,588)			(13,748)			(21,662)
Recoveries		466			227			240			5,280			6,213
Provision for loan and lease losses		1,202			77			2,517			9,039			12,835
Balance at end of period	$	19,323		$	31,480		$	16,192		$	27,223		$	94,218

	Six-Month Period Ended June 30, 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		(2,298)			(3,147)			(8,847)			(22,731)			(37,023)
Recoveries		786			409			479			9,056			10,730
Provision for loan and lease losses		396			3,960			8,106			15,331			27,793
Balance at end of period	$	19,323		$	31,480		$	16,192		$	27,223		$	94,218

	June 30, 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	$	9,862		$	9,906		$	-		$	-		$	19,768
Collectively evaluated for impairment		9,461			21,574			16,192			27,223			74,450
Total ending allowance balance	$	19,323		$	31,480		$	16,192		$	27,223		$	94,218
Loans:
Individually evaluated for impairment	$	84,520		$	69,052		$	-		$	-		$	153,572
Collectively evaluated for impairment		593,739			1,438,316			339,341			1,014,664			3,386,060
Total ending loan balance	$	678,259		$	1,507,368		$	339,341		$	1,014,664		$	3,539,632

	Quarter Ended June 30, 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	$	18,578		$	9,888		$	13,394		$	18,621		$	2		$	60,483
Charge-offs		(2,162)			(4,841)			(4,012)			(7,775)			-			(18,790)
Recoveries		63			136			780			4,176			-			5,155
Provision (recapture) for originated and other loan and lease losses		2,185			12,096			4,819			3,720			(2)			22,818
Balance at end of period	$	18,664		$	17,279		$	14,981		$	18,742		$	-		$	69,666

	Six-Month Period Ended June 30, 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		(4,541)			(5,697)			(7,368)			(15,339)			-			(32,945)
Recoveries		119			226			945			7,470			-			8,760
Provision (recapture) for originated and other loan and lease losses		5,742			13,755			8,337			7,148			(431)			34,551
Balance at end of period	$	18,664		$	17,279		$	14,981		$	18,742		$	-		$	69,666

	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 June 30, 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	$	37		$	2,659		$	488			$	3,184
Charge-offs		(5)			(420)			(88)				(513)
Recoveries		12			94			244				350
Provision (recapture) for acquired BBVAPR loan and lease losses accounted for under ASC 310-20		42			24			(361)				(295)
Balance at end of period	$	86		$	2,357		$	283			$	2,726

	Six-Month Period Ended June 30, 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		(5)			(1,442)			(213)			(1,660)
Recoveries		15			148			472			635
Provision (recapture) for acquired BBVAPR loan and lease losses accounted for under ASC 310-20		34			426			(571)			(111)
Balance at end of period	$	86		$	2,357		$	283		$	2,726

	June 30, 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	$	68		$	-		$	-		$	68
Collectively evaluated for impairment		18			2,357			283			2,658
Total ending allowance balance	$	86		$	2,357		$	283		$	2,726
Loans:
Individually evaluated for impairment	$	747		$	-		$	-		$	747
Collectively evaluated for impairment		2,162			25,736			11,283			39,181
Total ending loan balance	$	2,909		$	25,736		$	11,283		$	39,928

	Quarter Ended June 30, 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	$	183		$	2,591		$	841		$	3,615
Charge-offs		(126)			(771)			(205)			(1,102)
Recoveries		2			295			597			894
Provision (recapture) for acquired loan and lease losses accounted for under ASC 310-20		(18)			508			(549)			(59)
Balance at end of period	$	41		$	2,623		$	684		$	3,348
	Six-Month Period Ended June 30, 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 year	$	169		$	3,028		$	1,103		$	4,300
Charge-offs		(132)			(1,656)			(483)			(2,271)
Recoveries		3			359			1,049			1,411
Provision (recapture) for acquired loan and lease losses accounted for under ASC 310-20		1			892			(985)			(92)
Balance at end of period	$	41		$	2,623		$	684		$	3,348

	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 June 30, 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	$	14,331		$	22,047		$	18	$	6,770		43,166
Provision for acquired BBVAPR loans and lease losses accounted for under ASC 310-30		236			1,306			-		-		1,542
Allowance de-recognition		-			(334)			-		(198)		(532)
Balance at end of period	$	14,567		$	23,019		$	18	$	6,572		44,176
	Six-Month Period Ended June 30, 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		550			2,058			-		(887)		1,721
Allowance de-recogntion		(68)			(2,730)			-		(502)		(3,300)
Balance at end of period	$	14,567		$	23,019		$	18	$	6,572		44,176

	Quarter Ended June 30, 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	$	3,573		$	23,528		$	7,829		$	34,930
Provision (recapture) for acquired BBVAPR loans and lease losses accounted for under ASC 310-30		630			2,735			-			3,365
Allowance de-recognition		(62)			(649)			(90)			(801)
Balance at end of period	$	4,141		$	25,614		$	7,739		$	37,494
	Six-Month Period Ended June 30, 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 for acquired BBVAPR loans and lease losses accounted for under ASC 310-30		1,552			2,958			3,186			7,696
Allowance de-recogntion		(93)			(796)			(369)			(1,258)
Balance at end of period	$	4,141		$	25,614		$	7,739		$	37,494

	Quarter Ended June 30, 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	$	15,414		$	9,992		$	5		$	25,411
Provision for loan and lease losses, net		605			60			-			665
Allowance de-recognition		(849)			(912)			(1)			(1,762)
Balance at end of period	$	15,170		$	9,140		$	4		$	24,314
	Six-Month Period Ended June 30, 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 for loan and lease losses, net		784			21			-			805
Allowance de-recognition		(801)			(863)			(1)			(1,665)
Balance at end of period	$	15,170		$	9,140		$	4		$	24,314

	Quarter Ended June 30, 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	$	14,168		$	7,833		$	5		$	22,006
Provision for (recapture) acquired Eurobank loan and lease losses, net		474			(62)			-			412
Allowance de-recognition		(991)			360			-			(631)
Balance at end of period	$	13,651		$	8,131		$	5		$	21,787
	Six-Month Period Ended June 30, 2017
	Loans secured by 1-4 Family Residential Properties			Commercial			Consumer			Total
	(In thousands)
Allowance for loan and lease losses for Eurobank loans:
Balance at beginning of period	$	11,947		$	9,328		$	6		$	21,281
Provision for (recapture) acquired Eurobank loan and lease losses, net		2,872			(840)			-			2,032
Allowance de-recognition		(1,168)			(357)			(1)			(1,526)
Balance at end of period	$	13,651		$	8,131		$	5		$	21,787

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=84173941&loc=SL6953423-111524

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- References

No definition available.

+ Details

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