XML 76 R64.htm IDEA: XBRL DOCUMENT
v3.10.0.1

Loans Receivable (Accretable yield and non-accretable discount activity) (Details) - Acquired under ASC 310-30 Non-Covered Loans [Member] - USD ($) $ in Thousands | 3 Months Ended | 9 Months Ended
--- | --- | ---
Sep. 30, 2018 | Sep. 30, 2017 | Sep. 30, 2018 | Sep. 30, 2017
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield Movement Schedule [Roll Forward] |  |  |  |
Balance at beginning of period | $ 287,992 | $ 332,525 | $ 308,913 | $ 354,701
Accretion Accretable | 11,253 | 16,282 | 34,498 | 46,441
Change in expected cash flow | 1,362 | 3,766 | 8,250 | 20,195
Transfer from (to) non-accretable discount | 293 | (9,090) | (4,271) | (17,536)
Balance at end of period | 278,394 | 310,919 | 278,394 | 310,919
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Non Accretable Discount Movement Schedule [Roll Forward] |  |  |  |
Balance at beginning of period | 350,257 | 366,762 | 352,431 | 363,107
Change in actual and expected losses | (2,791) | (11,304) | (9,529) | (16,095)
Transfer (to) from accretable yield | (293) | 9,090 | 4,271 | 17,536
Balance at end of period | 347,173 | 364,548 | 347,173 | 364,548
Mortgage Loan [Member] |  |  |  |
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield Movement Schedule [Roll Forward] |  |  |  |
Balance at beginning of period | 243,903 | 270,148 | 258,498 | 292,115
Accretion Accretable | 6,722 | 7,434 | 20,710 | 23,018
Change in expected cash flow | 0 | 0 | 0 | 2
Transfer from (to) non-accretable discount | 1,456 | (6,158) | 849 | (12,543)
Balance at end of period | 238,637 | 256,556 | 238,637 | 256,556
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Non Accretable Discount Movement Schedule [Roll Forward] |  |  |  |
Balance at beginning of period | 296,137 | 306,504 | 299,501 | 305,615
Change in actual and expected losses | (1,860) | (2,310) | (5,831) | (7,806)
Transfer (to) from accretable yield | (1,456) | 6,158 | (849) | 12,543
Balance at end of period | 292,821 | 310,352 | 292,821 | 310,352
Commercial Loan [Member] |  |  |  |
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield Movement Schedule [Roll Forward] |  |  |  |
Balance at beginning of period | 42,521 | 56,038 | 46,764 | 50,366
Accretion Accretable | 3,977 | 7,114 | 11,259 | 16,608
Change in expected cash flow | 1,334 | 3,716 | 7,265 | 19,907
Transfer from (to) non-accretable discount | (1,140) | (2,950) | (4,032) | (3,975)
Balance at end of period | 38,738 | 49,690 | 38,738 | 49,690
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Non Accretable Discount Movement Schedule [Roll Forward] |  |  |  |
Balance at beginning of period | 11,143 | 16,867 | 10,596 | 16,965
Change in actual and expected losses | (1,125) | (8,679) | (3,470) | (9,802)
Transfer (to) from accretable yield | 1,140 | 2,950 | 4,032 | 3,975
Balance at end of period | 11,158 | 11,138 | 11,158 | 11,138
Auto Loan [Member] |  |  |  |
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield Movement Schedule [Roll Forward] |  |  |  |
Balance at beginning of period | 1,071 | 4,853 | 2,766 | 8,538
Accretion Accretable | 466 | 1,350 | 1,991 | 5,273
Change in expected cash flow | 3 | 13 | 829 | 163
Transfer from (to) non-accretable discount | 3 | (8) | (993) | 80
Balance at end of period | 611 | 3,508 | 611 | 3,508
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Non Accretable Discount Movement Schedule [Roll Forward] |  |  |  |
Balance at beginning of period | 23,645 | 23,960 | 23,050 | 22,407
Change in actual and expected losses | 181 | (191) | (220) | 1,450
Transfer (to) from accretable yield | (3) | 8 | 993 | (80)
Balance at end of period | 23,823 | 23,777 | 23,823 | 23,777
Consumer Loan [Member] |  |  |  |
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield Movement Schedule [Roll Forward] |  |  |  |
Balance at beginning of period | 497 | 1,486 | 885 | 3,682
Accretion Accretable | 88 | 384 | 538 | 1,542
Change in expected cash flow | 25 | 37 | 156 | 123
Transfer from (to) non-accretable discount | (26) | 26 | (95) | (1,098)
Balance at end of period | 408 | 1,165 | 408 | 1,165
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Non Accretable Discount Movement Schedule [Roll Forward] |  |  |  |
Balance at beginning of period | 19,332 | 19,431 | 19,284 | 18,120
Change in actual and expected losses | 13 | (124) | (8) | 63
Transfer (to) from accretable yield | 26 | (26) | 95 | 1,098
Balance at end of period | $ 19,371 | $ 19,281 | $ 19,371 | $ 19,281

X
- Definition A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period. + References No definition available. + Details
Name: | ofg_CertainLoansAcquiredInTransferNotAccountedForAsDebtSecuritiesNonAccretableDiscountMovementScheduleRollForward
Namespace Prefix: | ofg_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The current period principal losses on covered loans. This relates to loans not accounted for as debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable. + References No definition available. + Details
Name: | ofg_CertainLoansAcquiredInTransferNotAccountedForAsDebtSecuritiesNonAccretableDiscountPrincipalLosses
Namespace Prefix: | ofg_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The change in the estimate of cash flows expected to be collected, after acquisition of loans, which results in an increase in accretable yield (for example, if actual cash flows are significantly greater than previously expected). This relates to loans not accounted for as debt securities, with evidence of deterioration of credit quality since origination that was acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable. + References No definition available. + Details
Name: | ofg_CertainLoansAcquiredInTransferNotAccountedForAsDebtSecuritiesNonAccretableDiscountReclassificationsFromAccretableYield
Namespace Prefix: | ofg_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of increase of reclassification from nonaccretable difference to or from the excess of a loan's cash flows expected to be collected over the investor's initial investment in acquired loans not accounted for as debt securities with evidence of deterioration of credit quality. + References No definition available. + Details
Name: | ofg_Certainloansacquiredintransfernotaccountedforasdebtsecuritiesaccretableyieldreclassificationsfromtononaccretabledifference
Namespace Prefix: | ofg_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of increase (decrease) in future cash flow as a result of changes in discount rate. + References No definition available. + Details
Name: | ofg_ChangeInExpectedCashFlow
Namespace Prefix: | ofg_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of the loan's contractually required payments receivable in excess of the amount of its cash flows expected to be collected. This relates to loans with deteriorating of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable. + References No definition available. + Details
Name: | us-gaap_CertainLoansAcquiredInTransferNonaccretableDifference
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of the excess of a loan's cash flows expected to be collected over the investor's initial investment in acquired loans not accounted for as debt securities with evidence of deterioration of credit quality. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a)(2) -URI http://asc.fasb.org/extlink&oid=82894903&loc=d3e15032-111544 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 30 -Section 15 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=82894507&loc=d3e13503-111538 + Details
Name: | us-gaap_CertainLoansAcquiredInTransferNotAccountedForAsDebtSecuritiesAccretableYield
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of accretion recognized for the excess of a loan's cash flows expected to be collected over the investor's initial investment in acquired loans not accounted for as debt securities, with evidence of deterioration of credit quality. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 30 -Section 15 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=82894507&loc=d3e13503-111538 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a)(2) -URI http://asc.fasb.org/extlink&oid=82894903&loc=d3e15032-111544 + Details
Name: | us-gaap_CertainLoansAcquiredInTransferNotAccountedForAsDebtSecuritiesAccretableYieldAccretion
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period. + References No definition available. + Details
Name: | us-gaap_CertainLoansAcquiredInTransferNotAccountedForAsDebtSecuritiesAccretableYieldMovementScheduleRollForward
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | ofg_LoansAndLeasesReceivableCoveredAndNotCoveredAxis=ofg_AccountedSC31030NonCoveredLoansMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis=us-gaap_MortgagesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis=us-gaap_CommercialLoanMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis=us-gaap_AutomobileLoanMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis=us-gaap_ConsumerLoanMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |