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Allowance for Loan and Lease Losses (Tables)

12 Months Ended

Dec. 31, 2018

Allowance for loan and lease losses [Abstract]

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

	December 31,
	2018			2017
	(In thousands)
Allowance for loans and lease losses:
Originated and other loans and leases held for investment:
Mortgage	$	19,783		$	20,439
Commercial		30,326			30,258
Consumer		15,571			16,454
Auto and leasing		29,508			25,567
Total allowance for originated and other loans and lease losses		95,188			92,718
Acquired BBVAPR loans:
Accounted for under ASC 310-20 (Loans with revolving feature and/or
acquired at a premium)
Commercial		22			42
Consumer		1,905			3,225
Auto		135			595
		2,062			3,862
Accounted for under ASC 310-30 (Loans acquired with deteriorated
credit quality, including those by analogy)
Mortgage		15,225			14,085
Commercial		20,641			23,691
Consumer		-			18
Auto		6,144			7,961
		42,010			45,755
Total allowance for acquired BBVAPR loans and lease losses		44,072			49,617
Acquired Eurobank loans:
Loans secured by 1-4 family residential properties		15,382			15,187
Commercial		9,585			9,983
Consumer		4			4
Total allowance for acquired Eurobank loan and lease losses		24,971			25,174
Total allowance for loan and lease losses	$	164,231		$	167,509

	Year Ended December 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 year	$	20,439		$	30,258		$	16,454		$	25,567		$	92,718
Charge-offs		(5,297)			(6,782)			(17,629)			(42,685)			(72,393)
Recoveries		1,047			654			1,757			19,344			22,802
Provision for loan and lease losses		3,594			6,196			14,989			27,282			52,061
Balance at end of year	$	19,783		$	30,326		$	15,571		$	29,508		$	95,188

	Year Ended December 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 year	$	17,344		$	8,995		$	13,067		$	19,463		$	431		$	59,300
Charge-offs		(6,623)			(7,684)			(13,641)			(33,908)			-			(61,856)
Recoveries		585			1,281			1,209			12,314			-			15,389
Provision (recapture) for originated and other loan and lease losses		9,133			27,666			15,819			27,698			(431)			79,885
Balance at end of year	$	20,439		$	30,258		$	16,454		$	25,567		$	-		$	92,718

	Year Ended December 31, 2016
	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 year	$	18,352		$	64,791		$	11,197		$	18,261		$	25		$	112,626
Charge-offs		(6,767)			(62,445)			(11,554)			(31,731)			-			(112,497)
Recoveries		330			460			452			12,871			-			14,113
Provision for originated and other loan and lease losses		5,429			6,189			12,972			20,062			406			45,058
Balance at end of year	$	17,344		$	8,995		$	13,067		$	19,463		$	431		$	59,300

	December 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	$	10,186		$	8,434		$	-		$	-		$	18,620
Collectively evaluated for impairment		9,597			21,892			15,571			29,508			76,568
Total ending allowance balance	$	19,783		$	30,326		$	15,571		$	29,508		$	95,188
Loans:
Individually evaluated for impairment	$	84,174		$	81,229		$	-		$	-		$	165,403
Collectively evaluated for impairment		584,635			1,516,359			348,980			1,129,695			3,579,669
Total ending loan balance	$	668,809		$	1,597,588		$	348,980		$	1,129,695		$	3,745,072

	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

	Year Ended December 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 year	$	42		$	3,225		$	595		$	3,862
Charge-offs		(6)			(2,459)			(372)			(2,837)
Recoveries		23			480			831			1,334
Provision (recapture) for acquired BBVAPR loan and lease losses accounted for under ASC 310-20		(37)			659			(919)			(297)
Balance at end of year	$	22		$	1,905		$	135		$	2,062

	Year Ended 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:
Balance at beginning of year	$	169		$	3,028		$	1,103		$	4,300
Charge-offs		(132)			(3,048)			(976)			(4,156)
Recoveries		5			446			1,420			1,871
Provision (recapture) for acquired loan and lease losses accounted for under ASC 310-20		-			2,799			(952)			1,847
Balance at end of year	$	42		$	3,225		$	595		$	3,862
	Year Ended December 31, 2016
	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	$	26		$	3,429		$	2,087		$	5,542
Charge-offs		(42)			(3,619)			(2,155)			(5,816)
Recoveries		73			301			1,945			2,319
Provision (recapture) for acquired loan and lease losses accounted for under ASC 310-20		112			2,917			(774)			2,255
Balance at end of year	$	169		$	3,028		$	1,103		$	4,300

	December 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	$	14		$	-		$	-		$	14
Collectively evaluated for impairment		8			1,905			135			2,048
Total ending allowance balance	$	22		$	1,905		$	135		$	2,062
Loans:
Individually evaluated for impairment	$	747		$	-		$	-		$	747
Collectively evaluated for impairment		1,799			23,988			4,435			30,222
Total ending loan balance	$	2,546		$	23,988		$	4,435		$	30,969

	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

	Year Ended December 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 year	$	14,085		$	23,691		$	18	$	7,961		45,755
Provision (recapture) for acquired BBVAPR loans and lease losses accounted for under ASC 310-30		1,331			1,360			(18)		(887)		1,786
Allowance de-recognition		(191)			(4,410)			-		(930)		(5,531)
Balance at end of year	$	15,225		$	20,641		$	-	$	6,144		42,010

	Year Ended December 31, 2017
	Mortgage			Commercial			Consumer			Auto			Total
	(In thousands)
Allowance for loan and lease losses foracquired BBVAPR loans accounted for underASC 310-30:
Balance at beginning of year	$	2,682		$	23,452		$	-		$	4,922		$	31,056
Provision for acquired BBVAPR loans andlease losses accounted for under ASC 310-30		11,497			9,758			18			3,408			24,681
Allowance de-recognition		(94)			(9,519)			-			(369)			(9,982)
Balance at end of year	$	14,085		$	23,691		$	18		$	7,961		$	45,755
	Year Ended December 31, 2016
	Mortgage			Commercial			Consumer			Auto			Total
	(In thousands)
Allowance for loan and lease losses foracquired BBVAPR loans accounted for underASC 310-30:
Balance at beginning of year	$	1,762		$	21,161		$	-		$	2,862		$	25,785
Provision for acquired BBVAPR loans and ease losses accounted for under ASC 310-30		1,105			11,710			-			2,693			15,508
Loan pools fully charged-off		(14)			(66)			-			(202)			(282)
Allowance de-recognition		(171)			(9,353)			-			(431)			(9,955)
Balance at end of year	$	2,682		$	23,452		$	-		$	4,922		$	31,056

	Year Ended December 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 year	$	15,187		$	9,983		$	4		$	25,174
Provision for loan and lease losses, net		1,806			761			-			2,567
Allowance de-recognition		(1,611)			(1,159)			-			(2,770)
Balance at end of year	$	15,382		$	9,585		$	4		$	24,971

	Year Ended December 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 year	$	11,947		$	9,328		$	6		$	21,281
Provision for acquired Eurobank loan and lease losses, net		5,045			1,680			-			6,725
Allowance de-recognition		(1,805)			(1,025)			(2)			(2,832)
Balance at end of year	$	15,187		$	9,983		$	4		$	25,174
	Year Ended December 31, 2016
	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 year	$	22,570		$	67,365		$	243		$	90,178
Provision (recapture) for acquired Eurobank loan and lease losses, net		1,080			1,183			(8)			2,255
FDIC shared-loss portion of provision for covered loan and lease losses, net		3,391			-			-			3,391
Loan pools fully charged-off		-			(134)			-			(134)
Allowance de-recognition		(15,094)			(59,086)			(229)			(74,409)
Balance at end of year	$	11,947		$	9,328		$	6		$	21,281

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://fasb.org/us-gaap/role/ref/legacyRef
-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.

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