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Allowance for Loan and Lease Losses (Tables)

9 Months Ended

Sep. 30, 2018

Allowance for loan and lease losses [Abstract]

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

	September 30,			December 31,
	2018			2017
	(In thousands)
Allowance for loans and lease losses:
Originated and other loans and leases held for investment:
Mortgage	$	19,545		$	20,439
Commercial		32,491			30,258
Consumer		15,715			16,454
Auto and leasing		27,485			25,567
Total allowance for originated and other loans and lease losses		95,236			92,718
Acquired BBVAPR loans:
Accounted for under ASC 310-20 (Loans with revolving feature and/or
acquired at a premium)
Commercial		17			42
Consumer		2,140			3,225
Auto		193			595
		2,350			3,862
Accounted for under ASC 310-30 (Loans acquired with deteriorated
credit quality, including those by analogy)
Mortgage		15,258			14,085
Commercial		22,256			23,691
Consumer		18			18
Auto		6,343			7,961
		43,875			45,755
Total allowance for acquired BBVAPR loans and lease losses		46,225			49,617
Acquired Eurobank loans:
Loans secured by 1-4 family residential properties		15,155			15,187
Commercial		9,122			9,983
Consumer		4			4
Total allowance for acquired Eurobank loan and lease losses		24,281			25,174
Total allowance for loan and lease losses	$	165,742		$	167,509

	Quarter Ended September 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	$	19,323		$	31,480		$	16,192		$	27,223		$	94,218
Charge-offs		(1,429)			(3,249)			(4,591)			(9,111)			(18,380)
Recoveries		139			119			278			5,442			5,978
Provision for loan and lease losses		1,512			4,141			3,836			3,931			13,420
Balance at end of period	$	19,545		$	32,491		$	15,715		$	27,485		$	95,236

	Nine-Month Period Ended September 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		(3,727)			(6,396)			(13,438)			(31,842)			(55,403)
Recoveries		919			528			757			14,498			16,702
Provision for loan and lease losses		1,914			8,101			11,942			19,262			41,219
Balance at end of period	$	19,545		$	32,491		$	15,715		$	27,485		$	95,236

	September 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	$	10,620		$	7,607		$	-		$	-		$	18,227
Collectively evaluated for impairment		8,925			24,884			15,715			27,485			77,009
Total ending allowance balance	$	19,545		$	32,491		$	15,715		$	27,485		$	95,236
Loans:
Individually evaluated for impairment	$	85,119		$	68,892		$	-		$	-		$	154,011
Collectively evaluated for impairment		582,105			1,471,135			345,399			1,084,912			3,483,551
Total ending loan balance	$	667,224		$	1,540,027		$	345,399		$	1,084,912		$	3,637,562

	Quarter Ended September 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	$	18,664		$	17,279		$	14,981		$	18,742		$	-		$	69,666
Charge-offs		(834)			(727)			(4,424)			(9,387)			-			(15,372)
Recoveries		341			654			168			2,394			-			3,557
Provision (recapture) for originated and other loan and lease losses		4,137			7,072			5,068			13,413			-			29,690
Balance at end of period	$	22,308		$	24,278		$	15,793		$	25,162		$	-		$	87,541

	Nine-Month Period Ended September 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		(5,375)			(6,424)			(11,792)			(24,726)			-			(48,317)
Recoveries		458			880			1,113			9,864			-			12,315
Provision (recapture) for originated and other loan and lease losses		9,881			20,827			13,405			20,561			(431)			64,243
Balance at end of period	$	22,308		$	24,278		$	15,793		$	25,162		$	-		$	87,541

	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 September 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	$	86		$	2,357		$	283			$	2,726
Charge-offs		(1)			(638)			(72)				(711)
Recoveries		3			95			169				267
Provision (recapture) for acquired BBVAPR loan and lease losses accounted for under ASC 310-20		(71)			326			(187)				68
Balance at end of period	$	17		$	2,140		$	193			$	2,350

	Nine-Month Period Ended September 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		(6)			(2,080)			(285)			(2,371)
Recoveries		18			243			641			902
Provision (recapture) for acquired BBVAPR loan and lease losses accounted for under ASC 310-20		(37)			752			(758)			(43)
Balance at end of period	$	17		$	2,140		$	193		$	2,350

	September 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	$	4		$	-		$	-		$	4
Collectively evaluated for impairment		13			2,140			193			2,346
Total ending allowance balance	$	17		$	2,140		$	193		$	2,350
Loans:
Individually evaluated for impairment	$	747		$	-		$	-		$	747
Collectively evaluated for impairment		2,031			24,914			7,494			34,439
Total ending loan balance	$	2,778		$	24,914		$	7,494		$	35,186

	Quarter Ended September 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	$	41		$	2,623		$	684		$	3,348
Charge-offs		-			(711)			(222)			(933)
Recoveries		1			33			202			236
Provision (recapture) for acquired loan and lease losses accounted for under ASC 310-20		(1)			646			67			712
Balance at end of period	$	41		$	2,591		$	731		$	3,363
	Nine-Month Period Ended September 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)			(2,367)			(705)			(3,204)
Recoveries		6			392			1,251			1,649
Provision (recapture) for acquired loan and lease losses accounted for under ASC 310-20		(2)			1,538			(918)			618
Balance at end of period	$	41		$	2,591		$	731		$	3,363

	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 September 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	$	14,567		$	23,019		$	18	$	6,572		44,176
Provision for acquired BBVAPR loans and lease losses accounted for under ASC 310-30		746			61			-		-		807
Allowance de-recognition		(55)			(824)			-		(229)		(1,108)
Balance at end of period	$	15,258		$	22,256		$	18	$	6,343		43,875
	Nine-Month Period Ended September 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		1,296			2,119			-		(887)		2,528
Allowance de-recogntion		(123)			(3,554)			-		(731)		(4,408)
Balance at end of period	$	15,258		$	22,256		$	18	$	6,343		43,875

	Quarter Ended September 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	$	4,141		$	25,614		$	7,739		$	37,494
Provision (recapture) for acquired BBVAPR loans and lease losses accounted for under ASC 310-30		4,790			6,810			(501)			11,099
Allowance de-recognition		-			(8,483)			-			(8,483)
Balance at end of period	$	8,931		$	23,941		$	7,238		$	40,110
	Nine-Month Period Ended September 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		6,345			9,768			2,685			18,798
Allowance de-recogntion		(96)			(9,279)			(369)			(9,744)
Balance at end of period	$	8,931		$	23,941		$	7,238		$	40,110

	Quarter Ended September 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	$	15,170		$	9,140		$	4		$	24,314
Provision for loan and lease losses, net		231			75			-			306
Allowance de-recognition		(246)			(93)			-			(339)
Balance at end of period	$	15,155		$	9,122		$	4		$	24,281
	Nine-Month Period Ended September 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		$	9,983		$	4		$	25,174
Provision for loan and lease losses, net		1,015			95			-			1,110
Allowance de-recognition		(1,047)			(956)			-			(2,003)
Balance at end of period	$	15,155		$	9,122		$	4		$	24,281

	Quarter Ended September 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	$	13,651		$	8,131		$	4		$	21,786
Provision for (recapture) acquired Eurobank loan and lease losses, net		1,139			1,402			-			2,541
Allowance de-recognition		(571)			(611)			-			(1,182)
Balance at end of period	$	14,219		$	8,922		$	4		$	23,145
	Nine-Month Period Ended September 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		4,011			562			-			4,573
Allowance de-recognition		(1,739)			(968)			(2)			(2,709)
Balance at end of period	$	14,219		$	8,922		$	4		$	23,145

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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X

- References

No definition available.

+ Details

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