XML 78 R67.htm IDEA: XBRL DOCUMENT
v3.19.2

Loans (Accretable yield and non-accretable discount activity of acquired Eurobank loans) (Details) - USD ($) $ in Thousands | 3 Months Ended | 6 Months Ended
--- | --- | ---
Jun. 30, 2019 | Jun. 30, 2018 | Jun. 30, 2019 | Jun. 30, 2018
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield Movement Schedule [Roll Forward] |  |  |  |
Change in actual and expected losses |  | $ 3,248 |  |
Mortgage |  |  |  |
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield Movement Schedule [Roll Forward] |  |  |  |
Change in actual and expected losses |  | 0 |  |
Commercial and Other Construction Loan [Member] |  |  |  |
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield Movement Schedule [Roll Forward] |  |  |  |
Change in actual and expected losses |  | 2,775 |  |
Auto and Leasing [Member] |  |  |  |
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield Movement Schedule [Roll Forward] |  |  |  |
Change in actual and expected losses |  | 2,775 |  |
Consumer Loan [Member] |  |  |  |
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield Movement Schedule [Roll Forward] |  |  |  |
Change in actual and expected losses |  | 73 |  |
Acquired Loans In An F D I C Assisted Transaction [Member] |  |  |  |
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield Movement Schedule [Roll Forward] |  |  |  |
Balance at beginning of period | $ 39,282 | 46,594 | $ 41,699 | $ 49,672
Accretion | (2,499) | (3,366) | (5,073) | (6,707)
Change in expected cash flow | 961 | 1,121 | 550 | 1,990
Transfer from (to) non-accretable discount | 650 | 729 | 1,218 | 123
Balance at end of period | 38,394 | 45,078 | 38,394 | 45,078
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Non Accretable Discount Movement Schedule [Roll Forward] |  |  |  |
Balance at beginning of period | 2,542 | 5,547 | 2,959 | 5,845
Change in actual and expected losses | (93) | (999) | 58 | (1,903)
Transfer (to) from accretable yield | (650) | (729) | (1,218) | (123)
Balance at end of period | 1,799 | 3,819 | 1,799 | 3,819
Acquired Loans In An F D I C Assisted Transaction [Member] | Mortgage |  |  |  |
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield Movement Schedule [Roll Forward] |  |  |  |
Balance at beginning of period | 36,368 | 39,622 | 37,734 | 41,474
Accretion | (1,280) | (1,538) | (2,631) | (3,143)
Change in expected cash flow | 30 | (836) | (393) | (980)
Transfer from (to) non-accretable discount | 817 | 2,021 | 1,225 | 1,918
Balance at end of period | 35,935 | 39,269 | 35,935 | 39,269
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Non Accretable Discount Movement Schedule [Roll Forward] |  |  |  |
Balance at beginning of period | 875 | 4,479 | 1,276 | 4,576
Change in actual and expected losses | 21 | 180 | 28 | (20)
Transfer (to) from accretable yield | (817) | (2,021) | (1,225) | (1,918)
Balance at end of period | 79 | 2,638 | 79 | 2,638
Acquired Loans In An F D I C Assisted Transaction [Member] | Commercial and Other Construction Loan [Member] |  |  |  |
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield Movement Schedule [Roll Forward] |  |  |  |
Balance at beginning of period | 2,260 | 5,616 | 3,310 | 6,751
Accretion | (1,199) | (1,706) | (2,364) | (3,312)
Change in expected cash flow | 910 | 1,832 | 866 | 2,730
Transfer from (to) non-accretable discount | (115) | (1,157) | 44 | (1,584)
Balance at end of period | 1,856 | 4,585 | 1,856 | 4,585
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Non Accretable Discount Movement Schedule [Roll Forward] |  |  |  |
Balance at beginning of period | 0 | 0 | 0 | 276
Change in actual and expected losses | (115) | (1,157) | 44 | (1,860)
Transfer (to) from accretable yield | 115 | 1,157 | (44) | 1,584
Balance at end of period | 0 | 0 | 0 | 0
Acquired Loans In An F D I C Assisted Transaction [Member] | Construction and development secured by family properties [Member] |  |  |  |
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield Movement Schedule [Roll Forward] |  |  |  |
Balance at beginning of period | 654 | 1,356 | 655 | 1,447
Accretion | 0 | 0 | 0 | 0
Change in expected cash flow | 0 | 0 | 0 | 0
Transfer from (to) non-accretable discount | (51) | (132) | (52) | (223)
Balance at end of period | 603 | 1,224 | 603 | 1,224
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Non Accretable Discount Movement Schedule [Roll Forward] |  |  |  |
Balance at beginning of period | 1,551 | 849 | 1,550 | 758
Change in actual and expected losses | 0 | 0 | 0 | 0
Transfer (to) from accretable yield | 51 | 132 | 52 | 223
Balance at end of period | 1,602 | 981 | 1,602 | 981
Acquired Loans In An F D I C Assisted Transaction [Member] | Auto and Leasing [Member] |  |  |  |
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield Movement Schedule [Roll Forward] |  |  |  |
Balance at beginning of period | 0 | 0 | 0 | 0
Accretion | (3) | (4) | (15) | (38)
Change in expected cash flow | (10) | (111) | (41) | (174)
Transfer from (to) non-accretable discount | 13 | 115 | 56 | 212
Balance at end of period | 0 | 0 | 0 | 0
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Non Accretable Discount Movement Schedule [Roll Forward] |  |  |  |
Balance at beginning of period | 0 | 0 | 0 | 0
Change in actual and expected losses | 13 | 115 | 56 | 212
Transfer (to) from accretable yield | (13) | (115) | (56) | (212)
Balance at end of period | 0 | 0 | 0 | 0
Acquired Loans In An F D I C Assisted Transaction [Member] | 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 | 0 | 0 | 0 | 0
Accretion | (17) | (118) | (63) | (214)
Change in expected cash flow | 31 | 236 | 118 | 414
Transfer from (to) non-accretable discount | (14) | (118) | (55) | (200)
Balance at end of period | 0 | 0 | 0 | 0
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Non Accretable Discount Movement Schedule [Roll Forward] |  |  |  |
Balance at beginning of period | 116 | 219 | 133 | 235
Change in actual and expected losses | (12) | (137) | (70) | (235)
Transfer (to) from accretable yield | 14 | 118 | 55 | 200
Balance at end of period | $ 118 | $ 200 | $ 118 | $ 200

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
- References No definition available. + Details
Name: | ofg_Certainloansacquiredintransfernotaccountedforasdebtsecuritiesaccretablediscountprincipallosses
Namespace Prefix: | ofg_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
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://fasb.org/us-gaap/role/ref/legacyRef -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://fasb.org/us-gaap/role/ref/legacyRef -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_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://fasb.org/us-gaap/role/ref/legacyRef -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://fasb.org/us-gaap/role/ref/legacyRef -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: | us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis=ofg_LoansSecuredBy14FamilyResidentialPropertiesCoveredMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

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

X
- Details
Name: | us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis=ofg_AutoAndLeasingLoansReceivableMember
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: |

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

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