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v3.19.2

Loans | 6 Months Ended
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Jun. 30, 2019
Loans [Abstract] |
Loans | NOTE 5 - LOANS Oriental’s loan portfolio is composed of two segments, loans initially accounted for under the amortized cost method (referred to as "originated and other" loans) and loans acquired (referred to as "acquired" loans). Acquired loans are further segregated between acquired BBVAPR loans and acquired Eurobank loans. The composition of Oriental’s loan portfolio at June 30, 2019 and December 31, 2018 was as follows:
| June 30, |  | December 31,
| 2019 |  | 2018
| (In thousands)
Originated and other loans and leases held for investment: |  |  |  |  |
Mortgage | $ | 635,616 |  | $ | 668,809
Commercial |  | 1,616,973 |  |  | 1,597,588
Consumer |  | 356,110 |  |  | 348,980
Auto and leasing |  | 1,218,070 |  |  | 1,129,695
|  | 3,826,769 |  |  | 3,745,072
Allowance for loan and lease losses on originated and other loans and leases |  | (89,952) |  |  | (95,188)
|  | 3,736,817 |  |  | 3,649,884
Deferred loan costs, net |  | 9,251 |  |  | 7,740
Total originated and other loans held for investment, net |  | 3,746,068 |  |  | 3,657,624
Acquired loans: |  |  |  |  |
Acquired BBVAPR loans: |  |  |  |  |
Accounted for under ASC 310-20 (Loans with revolving feature and/or |  |  |  |  |
acquired at a premium) |  |  |  |  |
Commercial |  | 2,249 |  |  | 2,546
Consumer |  | 21,966 |  |  | 23,988
Auto |  | 996 |  |  | 4,435
|  | 25,211 |  |  | 30,969
Allowance for loan and lease losses on acquired BBVAPR loans accounted for under ASC 310-20 |  | (1,685) |  |  | (2,062)
|  | 23,526 |  |  | 28,907
Accounted for under ASC 310-30 (Loans acquired with deteriorated |  |  |  |  |
credit quality, including those by analogy) |  |  |  |  |
Mortgage |  | 476,081 |  |  | 492,890
Commercial |  | 169,481 |  |  | 182,319
Auto |  | 6,462 |  |  | 14,403
|  | 652,024 |  |  | 689,612
Allowance for loan and lease losses on acquired BBVAPR loans accounted for under ASC 310-30 |  | (45,427) |  |  | (42,010)
|  | 606,597 |  |  | 647,602
Total acquired BBVAPR loans, net |  | 630,123 |  |  | 676,509
Acquired Eurobank loans: |  |  |  |  |
Loans secured by 1-4 family residential properties |  | 61,920 |  |  | 63,392
Commercial |  | 46,421 |  |  | 47,826
Consumer |  | 867 |  |  | 846
Total acquired Eurobank loans |  | 109,208 |  |  | 112,064
Allowance for loan and lease losses on Eurobank loans |  | (25,578) |  |  | (24,971)
Total acquired Eurobank loans, net |  | 83,630 |  |  | 87,093
Total acquired loans, net |  | 713,753 |  |  | 763,602
Total held for investment, net |  | 4,459,821 |  |  | 4,421,226
Mortgage loans held-for-sale |  | 14,676 |  |  | 10,368
Total loans, net | $ | 4,474,497 |  | $ | 4,431,594
Originated and Other Loans and Leases Held for Investment Oriental’s originated and other loans held for investment are encompassed within four portfolio segments: mortgage, commercial, consumer, and auto and leasing. The t ables below present the aging of the recorded investment in gross originated and other loans held for investment a t June 30, 2019 and December 31, 2018, by class of loans. Mortgage loans past due include delinquent loans in the GNMA buy-back option program. Servicers of loa ns underlying GNMA mortgage-backed securities must report as their own assets the defaulted loans that they have the option (but not the obligation) to repurchase, even when they elect not to exercise that option.
| June 30, 2019
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Loans 90+
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Days Past
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Due and
| 30-59 Days |  | 60-89 Days |  | 90+ Days |  | Total Past |  |  |  |  |  | Still
| Past Due |  | Past Due |  | Past Due |  | Due |  | Current |  | Total Loans |  | Accruing
| (In thousands) |  |  |
Mortgage |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Traditional (by origination year): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Up to the year 2002 | $ | 291 |  | $ | 614 |  | $ | 2,850 |  | $ | 3,755 |  | $ | 34,667 |  | $ | 38,422 |  | $ | 228
Years 2003 and 2004 |  | 82 |  |  | 2,576 |  |  | 4,756 |  |  | 7,414 |  |  | 63,642 |  |  | 71,056 |  |  | -
Year 2005 |  | 83 |  |  | 1,599 |  |  | 2,991 |  |  | 4,673 |  |  | 32,597 |  |  | 37,270 |  |  | -
Year 2006 |  | - |  |  | 1,496 |  |  | 4,283 |  |  | 5,779 |  |  | 47,234 |  |  | 53,013 |  |  | -
Years 2007, 2008 and 2009 |  | 224 |  |  | 398 |  |  | 4,305 |  |  | 4,927 |  |  | 50,811 |  |  | 55,738 |  |  | 196
Years 2010, 2011, 2012, 2013 |  | 224 |  |  | 784 |  |  | 6,618 |  |  | 7,626 |  |  | 97,428 |  |  | 105,054 |  |  | 320
Years 2014, 2015, 2016, 2017 and 2018 |  | - |  |  | 491 |  |  | 1,893 |  |  | 2,384 |  |  | 141,205 |  |  | 143,589 |  |  | -
|  | 904 |  |  | 7,958 |  |  | 27,696 |  |  | 36,558 |  |  | 467,584 |  |  | 504,142 |  |  | 744
Non-traditional |  | - |  |  | 115 |  |  | 3,439 |  |  | 3,554 |  |  | 9,339 |  |  | 12,893 |  |  | -
Loss mitigation program |  | 9,371 |  |  | 5,955 |  |  | 14,926 |  |  | 30,252 |  |  | 76,422 |  |  | 106,674 |  |  | 1,381
|  | 10,275 |  |  | 14,028 |  |  | 46,061 |  |  | 70,364 |  |  | 553,345 |  |  | 623,709 |  |  | 2,125
Home equity secured personal loans |  | - |  |  | - |  |  | - |  |  | - |  |  | 232 |  |  | 232 |  |  | -
GNMA's buy-back option program |  | - |  |  | - |  |  | 11,675 |  |  | 11,675 |  |  | - |  |  | 11,675 |  |  | -
|  | 10,275 |  |  | 14,028 |  |  | 57,736 |  |  | 82,039 |  |  | 553,577 |  |  | 635,616 |  |  | 2,125
Commercial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial secured by real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Corporate |  | - |  |  | - |  |  | 8,883 |  |  | 8,883 |  |  | 254,560 |  |  | 263,443 |  |  | -
Institutional |  | - |  |  | - |  |  | - |  |  | - |  |  | 73,213 |  |  | 73,213 |  |  | -
Middle market |  | - |  |  | 500 |  |  | 5,334 |  |  | 5,834 |  |  | 203,853 |  |  | 209,687 |  |  | -
Retail |  | 913 |  |  | 220 |  |  | 6,543 |  |  | 7,676 |  |  | 230,623 |  |  | 238,299 |  |  | -
Floor plan |  | - |  |  | - |  |  | - |  |  | - |  |  | 3,100 |  |  | 3,100 |  |  | -
Real estate |  | - |  |  | - |  |  | - |  |  | - |  |  | 18,317 |  |  | 18,317 |  |  | -
|  | 913 |  |  | 720 |  |  | 20,760 |  |  | 22,393 |  |  | 783,666 |  |  | 806,059 |  |  | -
Other commercial and industrial: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Corporate |  | - |  |  | - |  |  | - |  |  | - |  |  | 148,747 |  |  | 148,747 |  |  | -
Institutional |  | - |  |  | - |  |  | - |  |  | - |  |  | 158,462 |  |  | 158,462 |  |  | -
Middle market |  | 42 |  |  | 250 |  |  | 4,826 |  |  | 5,118 |  |  | 81,754 |  |  | 86,872 |  |  | -
Retail |  | 562 |  |  | 197 |  |  | 428 |  |  | 1,187 |  |  | 368,766 |  |  | 369,953 |  |  | -
Floor plan |  | 39 |  |  | 15 |  |  | 6 |  |  | 60 |  |  | 46,820 |  |  | 46,880 |  |  | -
|  | 643 |  |  | 462 |  |  | 5,260 |  |  | 6,365 |  |  | 804,549 |  |  | 810,914 |  |  | -
|  | 1,556 |  |  | 1,182 |  |  | 26,020 |  |  | 28,758 |  |  | 1,588,215 |  |  | 1,616,973 |  |  | -
| June 30, 2019
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Loans 90+
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Days Past
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Due and
| 30-59 Days |  | 60-89 Days |  | 90+ Days |  | Total Past |  |  |  |  |  | Still
| Past Due |  | Past Due |  | Past Due |  | Due |  | Current |  | Total Loans |  | Accruing
| (In thousands) |  |  |
Consumer |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Credit cards | $ | 709 |  | $ | 286 |  | $ | 572 |  | $ | 1,567 |  | $ | 26,321 |  | $ | 27,888 |  | $ | -
Overdrafts |  | 30 |  |  | - |  |  | - |  |  | 30 |  |  | 154 |  |  | 184 |  |  | -
Personal lines of credit |  | 91 |  |  | 25 |  |  | 28 |  |  | 144 |  |  | 1,859 |  |  | 2,003 |  |  | -
Personal loans |  | 4,996 |  |  | 2,237 |  |  | 1,225 |  |  | 8,458 |  |  | 301,522 |  |  | 309,980 |  |  | -
Cash collateral personal loans |  | 233 |  |  | 10 |  |  | 374 |  |  | 617 |  |  | 15,438 |  |  | 16,055 |  |  | -
|  | 6,059 |  |  | 2,558 |  |  | 2,199 |  |  | 10,816 |  |  | 345,294 |  |  | 356,110 |  |  | -
Auto and leasing |  | 69,495 |  |  | 29,130 |  |  | 12,021 |  |  | 110,646 |  |  | 1,107,424 |  |  | 1,218,070 |  |  | -
Total | $ | 87,385 |  | $ | 46,898 |  | $ | 97,976 |  | $ | 232,259 |  | $ | 3,594,510 |  | $ | 3,826,769 |  | $ | 2,125
| December 31, 2018
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Loans 90+
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Days Past
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Due and
| 30-59 Days |  | 60-89 Days |  | 90+ Days |  | Total Past |  |  |  |  |  | Still
| Past Due |  | Past Due |  | Past Due |  | Due |  | Current |  | Total Loans |  | Accruing
| (In thousands) |  |  |
Mortgage |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Traditional (by origination year): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Up to the year 2002 | $ | 77 |  | $ | 1,516 |  | $ | 2,707 |  | $ | 4,300 |  | $ | 36,344 |  | $ | 40,644 |  | $ | 168
Years 2003 and 2004 |  | 91 |  |  | 2,412 |  |  | 5,632 |  |  | 8,135 |  |  | 67,707 |  |  | 75,842 |  |  | -
Year 2005 |  | - |  |  | 552 |  |  | 3,531 |  |  | 4,083 |  |  | 35,004 |  |  | 39,087 |  |  | -
Year 2006 |  | 255 |  |  | 1,693 |  |  | 5,074 |  |  | 7,022 |  |  | 49,213 |  |  | 56,235 |  |  | -
Years 2007, 2008 and 2009 |  | 255 |  |  | 1,059 |  |  | 6,677 |  |  | 7,991 |  |  | 52,781 |  |  | 60,772 |  |  | 56
Years 2010, 2011, 2012, 2013 |  | 253 |  |  | 328 |  |  | 8,697 |  |  | 9,278 |  |  | 104,429 |  |  | 113,707 |  |  | 270
Years 2014, 2015, 2016 and 2017 |  | - |  |  | 483 |  |  | 1,462 |  |  | 1,945 |  |  | 139,500 |  |  | 141,445 |  |  | -
|  | 931 |  |  | 8,043 |  |  | 33,780 |  |  | 42,754 |  |  | 484,978 |  |  | 527,732 |  |  | 494
Non-traditional |  | - |  |  | 116 |  |  | 3,085 |  |  | 3,201 |  |  | 11,072 |  |  | 14,273 |  |  | -
Loss mitigation program |  | 10,793 |  |  | 6,258 |  |  | 19,389 |  |  | 36,440 |  |  | 70,393 |  |  | 106,833 |  |  | 2,223
|  | 11,724 |  |  | 14,417 |  |  | 56,254 |  |  | 82,395 |  |  | 566,443 |  |  | 648,838 |  |  | 2,717
Home equity secured personal loans |  | 9 |  |  | - |  |  | - |  |  | 9 |  |  | 241 |  |  | 250 |  |  | -
GNMA's buy-back option program |  | - |  |  | - |  |  | 19,721 |  |  | 19,721 |  |  | - |  |  | 19,721 |  |  | -
|  | 11,733 |  |  | 14,417 |  |  | 75,975 |  |  | 102,125 |  |  | 566,684 |  |  | 668,809 |  |  | 2,717
Commercial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial secured by real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Corporate |  | - |  |  | - |  |  | - |  |  | - |  |  | 289,052 |  |  | 289,052 |  |  | -
Institutional |  | - |  |  | - |  |  | 1,200 |  |  | 1,200 |  |  | 68,413 |  |  | 69,613 |  |  | -
Middle market |  | - |  |  | 1,430 |  |  | 5,202 |  |  | 6,632 |  |  | 200,831 |  |  | 207,463 |  |  | -
Retail |  | 1,641 |  |  | 463 |  |  | 8,570 |  |  | 10,674 |  |  | 213,440 |  |  | 224,114 |  |  | -
Floor plan |  | - |  |  | - |  |  | - |  |  | - |  |  | 4,184 |  |  | 4,184 |  |  | -
Real estate |  | - |  |  | - |  |  | - |  |  | - |  |  | 19,009 |  |  | 19,009 |  |  | -
|  | 1,641 |  |  | 1,893 |  |  | 14,972 |  |  | 18,506 |  |  | 794,929 |  |  | 813,435 |  |  | -
Other commercial and industrial: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Corporate |  | - |  |  | - |  |  | - |  |  | - |  |  | 179,885 |  |  | 179,885 |  |  | -
Institutional |  | - |  |  | - |  |  | - |  |  | - |  |  | 156,410 |  |  | 156,410 |  |  | -
Middle market |  | 917 |  |  | - |  |  | 6,020 |  |  | 6,937 |  |  | 81,030 |  |  | 87,967 |  |  | -
Retail |  | 571 |  |  | 546 |  |  | 817 |  |  | 1,934 |  |  | 308,278 |  |  | 310,212 |  |  | -
Floor plan |  | - |  |  | - |  |  | 46 |  |  | 46 |  |  | 49,633 |  |  | 49,679 |  |  | -
|  | 1,488 |  |  | 546 |  |  | 6,883 |  |  | 8,917 |  |  | 775,236 |  |  | 784,153 |  |  | -
|  | 3,129 |  |  | 2,439 |  |  | 21,855 |  |  | 27,423 |  |  | 1,570,165 |  |  | 1,597,588 |  |  | -
| December 31, 2018
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Loans 90+
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Days Past
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Due and
| 30-59 Days |  | 60-89 Days |  | 90+ Days |  | Total Past |  |  |  |  |  | Still
| Past Due |  | Past Due |  | Past Due |  | Due |  | Current |  | Total Loans |  | Accruing
| (In thousands) |  |  |
Consumer |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Credit cards | $ | 725 |  | $ | 363 |  | $ | 411 |  | $ | 1,499 |  | $ | 26,535 |  | $ | 28,034 |  | $ | -
Overdrafts |  | 10 |  |  | - |  |  | - |  |  | 10 |  |  | 204 |  |  | 214 |  |  | -
Personal lines of credit |  | 57 |  |  | 11 |  |  | 22 |  |  | 90 |  |  | 1,827 |  |  | 1,917 |  |  | -
Personal loans |  | 3,966 |  |  | 1,740 |  |  | 1,262 |  |  | 6,968 |  |  | 296,151 |  |  | 303,119 |  |  | -
Cash collateral personal loans |  | 74 |  |  | 339 |  |  | 3 |  |  | 416 |  |  | 15,280 |  |  | 15,696 |  |  | -
|  | 4,832 |  |  | 2,453 |  |  | 1,698 |  |  | 8,983 |  |  | 339,997 |  |  | 348,980 |  |  | -
Auto and leasing |  | 58,094 |  |  | 27,945 |  |  | 13,494 |  |  | 99,533 |  |  | 1,030,162 |  |  | 1,129,695 |  |  | -
Total | $ | 77,788 |  | $ | 47,254 |  | $ | 113,022 |  | $ | 238,064 |  | $ | 3,507,008 |  | $ | 3,745,072 |  | $ | 2,717
At both June 30, 2019, and December 31, 2018, Oriental had a carrying balanc e of $91.4 million in current status, respectively, in originated and other loans held for investment granted to the Puerto Rico government, including its instrumentalities, public corporations and municipalities as part of the institutional commercial loan segment. All originated and other loans granted to the Puerto Rico government are general obligations of municipalities secured by ad valorem taxation, w ithout limitation as to rate or amount, on all taxable property within the issuing municipalities. The good faith, credit and unlimited taxing power of each issuing municipality are pledged for the payment of its general obligations. Acquired Loans Acqu ired loans were initially measured at fair value and subsequently accounted for under either ASC 310-30 or ASC 310-20. We have acquired loans in t he acquisitions of BBVAPR and Eurobank. Acquired BBVAPR Loans Accounted for under ASC 310-20 (Loans with revolving feature and/or acquired at a premium) Credit cards, retail and commercial revolving lines of credits, floor plans and performing auto loans with FICO scores over 660 acquired at a premium are accounted for under the guidance of ASC 310-20, which requires that any contractually required loan payment receivable in excess of Oriental’s initial investment in the loans be accreted into interest income on a level-yield basis over the life of the loan. Loans accounted for under ASC 310-20 are place d on non-accrual status when past due in accordance with Oriental’s non-accrual policy, and any accretion of discount or amortization of premium is discontinued. Acquired BBVAPR loans that were accounted for under the provisions of ASC 310-20 are removed f rom the acquired loan category at the end of the reporting period upon refinancing, renewal or normal re-underwriting. The following tables present the aging of the recorded investment in gross acquired BBVAPR loans accounted for under ASC 310-20 as of June 30, 2019 and December 31, 2018, by class of loans:
| June 30, 2019
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Loans 90+
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Days Past
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Due and
| 30-59 Days |  | 60-89 Days |  | 90+ Days |  | Total Past |  |  |  |  |  | Still
| Past Due |  | Past Due |  | Past Due |  | Due |  | Current |  | Total Loans |  | Accruing
| (In thousands) |  |  |
Commercial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial secured by real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Retail | $ | - |  | $ | - |  | $ | 28 |  | $ | 28 |  | $ | - |  | $ | 28 |  | $ | -
Floor plan |  | - |  |  | - |  |  | 798 |  |  | 798 |  |  | 60 |  |  | 858 |  |  | -
|  | - |  |  | - |  |  | 826 |  |  | 826 |  |  | 60 |  |  | 886 |  |  | -
Other commercial and industrial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Retail |  | 61 |  |  | 24 |  |  | - |  |  | 85 |  |  | 1,278 |  |  | 1,363 |  |  | -
|  | 61 |  |  | 24 |  |  | - |  |  | 85 |  |  | 1,278 |  |  | 1,363 |  |  | -
|  | 61 |  |  | 24 |  |  | 826 |  |  | 911 |  |  | 1,338 |  |  | 2,249 |  |  | -
Consumer |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Credit cards |  | 434 |  |  | 90 |  |  | 276 |  |  | 800 |  |  | 19,073 |  |  | 19,873 |  |  | -
Personal loans |  | 39 |  |  | 43 |  |  | 11 |  |  | 93 |  |  | 2,000 |  |  | 2,093 |  |  | -
|  | 473 |  |  | 133 |  |  | 287 |  |  | 893 |  |  | 21,073 |  |  | 21,966 |  |  | -
Auto |  | 132 |  |  | 90 |  |  | 58 |  |  | 280 |  |  | 716 |  |  | 996 |  |  | -
Total | $ | 666 |  | $ | 247 |  | $ | 1,171 |  | $ | 2,084 |  | $ | 23,127 |  | $ | 25,211 |  | $ | -
| December 31, 2018
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Loans 90+
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Days Past
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Due and
| 30-59 Days |  | 60-89 Days |  | 90+ Days |  | Total Past |  |  |  |  |  | Still
| Past Due |  | Past Due |  | Past Due |  | Due |  | Current |  | Total Loans |  | Accruing
| (In thousands) |  |  |
Commercial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial secured by real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Retail | $ | - |  | $ | - |  | $ | 54 |  | $ | 54 |  | $ | - |  | $ | 54 |  | $ | -
Floor plan |  | - |  |  | - |  |  | 888 |  |  | 888 |  |  | 94 |  |  | 982 |  |  | -
|  | - |  |  | - |  |  | 942 |  |  | 942 |  |  | 94 |  |  | 1,036 |  |  | -
Other commercial and industrial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Retail |  | 30 |  |  | 11 |  |  | 8 |  |  | 49 |  |  | 1,461 |  |  | 1,510 |  |  | -
|  | 30 |  |  | 11 |  |  | 8 |  |  | 49 |  |  | 1,461 |  |  | 1,510 |  |  | -
|  | 30 |  |  | 11 |  |  | 950 |  |  | 991 |  |  | 1,555 |  |  | 2,546 |  |  | -
Consumer |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Credit cards |  | 499 |  |  | 147 |  |  | 380 |  |  | 1,026 |  |  | 20,796 |  |  | 21,822 |  |  | -
Personal loans |  | 64 |  |  | 32 |  |  | 18 |  |  | 114 |  |  | 2,052 |  |  | 2,166 |  |  | -
|  | 563 |  |  | 179 |  |  | 398 |  |  | 1,140 |  |  | 22,848 |  |  | 23,988 |  |  | -
Auto |  | 405 |  |  | 241 |  |  | 200 |  |  | 846 |  |  | 3,589 |  |  | 4,435 |  |  | -
Total | $ | 998 |  | $ | 431 |  | $ | 1,548 |  | $ | 2,977 |  | $ | 27,992 |  | $ | 30,969 |  | $ | -
Acquired BBVAPR Loans Accounted for under ASC 310-30 (including those accounted for under ASC 310-30 by analogy) Acquired BBVAPR loans, except for credit cards, retail and commercial revolving lines of credits, floor plans and performing auto loans with FICO scores over 660 acquired at a premium, are accounted for by Oriental in accordance with ASC 310-30. The carrying amount corresponding to acquired BBVAPR loans with deteriorated credit quality, including those accounted under ASC 310-30 by analogy, in the statements of financial condition at June 30, 2019 and December 31, 2018 is as follows:
| June 30, |  | December 31,
|  | 2019 |  |  | 2018
|  | (In thousands)
Contractual required payments receivable: | $ | 1,250,597 |  | $ | 1,304,545
Less: Non-accretable discount |  | 346,055 |  |  | 345,423
Cash expected to be collected |  | 904,542 |  |  | 959,122
Less: Accretable yield |  | 252,518 |  |  | 269,510
Carrying amount, gross |  | 652,024 |  |  | 689,612
Less: allowance for loan and lease losses |  | 45,427 |  |  | 42,010
Carrying amount, net | $ | 606,597 |  | $ | 647,602
At June 30, 2019 and December 31, 2018, Orien tal had $44.6 million an d $44.5 million, respectively, in loans granted to Puerto Rico municipalities as part of its acquired BBVAPR loans accounted for under ASC 310-30. These loans are primarily secure d municipal general obligations. T he following tables describe the accretable yield and non-accretable discount activity of acquired BBVAPR loans accounted for under ASC 310-30 for the quarters and six-month periods ended June 30, 2019 an d 2018
| Quarter Ended June 30, 2019
| Mortgage |  | Commercial |  | Auto |  | Consumer |  | Total
| (In thousands)
Accretable Yield Activity: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at beginning of period | $ | 226,907 |  | $ | 37,379 |  | $ | 180 |  | $ | 427 |  | $ | 264,893
Accretion |  | (6,115) |  |  | (2,488) |  |  | (139) |  |  | (190) |  |  | (8,932)
Change in expected cash flows |  | - |  |  | 1,375 |  |  | 8 |  |  | 190 |  |  | 1,573
Transfer to non-accretable discount |  | (3,243) |  |  | (1,628) |  |  | (6) |  |  | (139) |  |  | (5,016)
Balance at end of period | $ | 217,549 |  | $ | 34,638 |  | $ | 43 |  | $ | 288 |  | $ | 252,518
Non-Accretable Discount Activity: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at beginning of period | $ | 290,100 |  | $ | 9,911 |  | $ | 24,056 |  | $ | 18,835 |  | $ | 342,902
Change in actual and expected losses |  | (1,085) |  |  | (635) |  |  | 21 |  |  | (164) |  |  | (1,863)
Transfer from accretable yield |  | 3,243 |  |  | 1,628 |  |  | 6 |  |  | 139 |  |  | 5,016
Balance at end of period | $ | 292,258 |  | $ | 10,904 |  | $ | 24,083 |  | $ | 18,810 |  | $ | 346,055
| Six-Month Period Ended June 30, 2019
| Mortgage |  | Commercial |  | Auto |  | Consumer |  | Total
| (In thousands)
Accretable Yield Activity: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at beginning of period | $ | 232,199 |  | $ | 36,508 |  | $ | 243 |  | $ | 560 |  | $ | 269,510
Accretion |  | (12,465) |  |  | (5,144) |  |  | (355) |  |  | (488) |  |  | (18,452)
Change in expected cash flows |  | - |  |  | 4,640 |  |  | 11 |  |  | 488 |  |  | 5,139
Transfer (to) from non-accretable discount |  | (2,185) |  |  | (1,366) |  |  | 144 |  |  | (272) |  |  | (3,679)
Balance at end of period | $ | 217,549 |  | $ | 34,638 |  | $ | 43 |  | $ | 288 |  | $ | 252,518
Non-Accretable Discount Activity: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at beginning of period | $ | 291,887 |  | $ | 10,346 |  | $ | 24,245 |  | $ | 18,945 |  | $ | 345,423
Change in actual and expected losses |  | (1,814) |  |  | (808) |  |  | (18) |  |  | (407) |  |  | (3,047)
Transfer from (to) accretable yield |  | 2,185 |  |  | 1,366 |  |  | (144) |  |  | 272 |  |  | 3,679
Balance at end of period | $ | 292,258 |  | $ | 10,904 |  | $ | 24,083 |  | $ | 18,810 |  | $ | 346,055
| Quarter Ended June 30, 2018
| Mortgage |  | Commercial |  | Auto |  | Consumer |  | Total
| (In thousands)
Accretable Yield Activity: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at beginning of period | $ | 248,379 |  | $ | 45,711 |  | $ | 1,726 |  | $ | 649 |  | $ | 296,465
Accretion |  | (6,915) |  |  | (3,597) |  |  | (656) |  |  | (194) |  |  | (11,362)
Change in actual and expected losses |  | - |  |  | 2,775 |  |  | 400 |  |  | 73 |  |  | 3,248
Transfer (to) from non-accretable discount |  | 2,439 |  |  | (2,368) |  |  | (399) |  |  | (31) |  |  | (359)
Balance at end of period | $ | 243,903 |  | $ | 42,521 |  | $ | 1,071 |  | $ | 497 |  | $ | 287,992
Non-Accretable Discount Activity: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at beginning of period | $ | 301,107 |  | $ | 10,731 |  | $ | 23,443 |  | $ | 19,309 |  | $ | 354,590
Change in actual and expected losses |  | (2,531) |  |  | (1,956) |  |  | (197) |  |  | (8) |  |  | (4,692)
Transfer from accretable yield |  | (2,439) |  |  | 2,368 |  |  | 399 |  |  | 31 |  |  | 359
Balance at end of period | $ | 296,137 |  | $ | 11,143 |  | $ | 23,645 |  | $ | 19,332 |  | $ | 350,257
| Six-Month Period Ended June 30, 2018
| Mortgage |  | Commercial |  | Auto |  | Consumer |  | Total
| (In thousands)
Accretable Yield Activity: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at beginning of period | $ | 258,498 |  | $ | 46,764 |  | $ | 2,766 |  | $ | 885 |  | $ | 308,913
Accretion |  | (13,988) |  |  | (7,282) |  |  | (1,525) |  |  | (450) |  |  | (23,245)
Change in actual and expected losses |  | - |  |  | 5,931 |  |  | 826 |  |  | 131 |  |  | 6,888
Transfer (to) from non-accretable discount |  | (607) |  |  | (2,892) |  |  | (996) |  |  | (69) |  |  | (4,564)
Balance at end of period | $ | 243,903 |  | $ | 42,521 |  | $ | 1,071 |  | $ | 497 |  | $ | 287,992
Non-Accretable Discount Activity: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at beginning of period | $ | 299,501 |  | $ | 10,596 |  | $ | 23,050 |  | $ | 19,284 |  | $ | 352,431
Change in actual and expected losses |  | (3,971) |  |  | (2,345) |  |  | (401) |  |  | (21) |  |  | (6,738)
Transfer from (to) accretable yield |  | 607 |  |  | 2,892 |  |  | 996 |  |  | 69 |  |  | 4,564
Balance at end of period | $ | 296,137 |  | $ | 11,143 |  | $ | 23,645 |  | $ | 19,332 |  | $ | 350,257
Acquired Eurobank Loans The carrying amount of acquired Eurobank loans at June 30, 2019 and December 31, 2018 is as follows:
| June 30 |  | December 31,
| 2019 |  | 2018
| (In thousands)
Contractual required payments receivable | $ | 149,401 |  | $ | 156,722
Less: Non-accretable discount |  | 1,799 |  |  | 2,959
Cash expected to be collected |  | 147,602 |  |  | 153,763
Less: Accretable yield |  | 38,394 |  |  | 41,699
Carrying amount, gross |  | 109,208 |  |  | 112,064
Less: Allowance for loan and lease losses |  | 25,578 |  |  | 24,971
Carrying amount, net | $ | 83,630 |  | $ | 87,093
The following tables describe the accretable yield and non-accretable discount activity of acquired Eurobank loans for the quarters and six-months periods ended June 30, 2019 and 2018:
| Quarter Ended June 30, 2019
| Loans Secured by 1-4 Family Residential Properties |  | Commercial |  | Construction & Development Secured by 1-4 Family Residential Properties |  | Leasing |  | Consumer |  | Total
| (In thousands)
Accretable Yield Activity: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at beginning of period | $ | 36,368 |  |  | 2,260 |  |  | 654 |  |  | - |  |  | - |  |  | 39,282
Accretion |  | (1,280) |  |  | (1,199) |  |  | - |  |  | (3) |  |  | (17) |  |  | (2,499)
Change in expected cash flows |  | 30 |  |  | 910 |  |  | - |  |  | (10) |  |  | 31 |  |  | 961
Transfer from (to) non-accretable discount |  | 817 |  |  | (115) |  |  | (51) |  |  | 13 |  |  | (14) |  |  | 650
Balance at end of period | $ | 35,935 |  | $ | 1,856 |  | $ | 603 |  | $ | - |  | $ | - |  | $ | 38,394
Non-Accretable Discount Activity: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at beginning of period | $ | 875 |  |  | - |  |  | 1,551 |  |  | - |  |  | 116 |  |  | 2,542
Change in actual and expected losses |  | 21 |  |  | (115) |  |  | - |  |  | 13 |  |  | (12) |  |  | (93)
Transfer (to) from accretable yield |  | (817) |  |  | 115 |  |  | 51 |  |  | (13) |  |  | 14 |  |  | (650)
Balance at end of period | $ | 79 |  | $ | - |  | $ | 1,602 |  | $ | - |  | $ | 118 |  | $ | 1,799
| Six-Month Period Ended June 30, 2019
| Loans Secured by 1-4 Family Residential Properties |  | Commercial |  | Construction & Development Secured by 1-4 Family Residential Properties |  | Leasing |  | Consumer |  | Total
| (In thousands)
Accretable Yield Activity: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at beginning of period | $ | 37,734 |  | $ | 3,310 |  | $ | 655 |  | $ | - |  | $ | - |  | $ | 41,699
Accretion |  | (2,631) |  |  | (2,364) |  |  | - |  |  | (15) |  |  | (63) |  |  | (5,073)
Change in expected cash flows |  | (393) |  |  | 866 |  |  | - |  |  | (41) |  |  | 118 |  |  | 550
Transfer from (to) non-accretable discount |  | 1,225 |  |  | 44 |  |  | (52) |  |  | 56 |  |  | (55) |  |  | 1,218
Balance at end of period | $ | 35,935 |  | $ | 1,856 |  | $ | 603 |  | $ | - |  | $ | - |  | $ | 38,394
Non-Accretable Discount Activity: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at beginning of period | $ | 1,276 |  | $ | - |  | $ | 1,550 |  | $ | - |  | $ | 133 |  | $ | 2,959
Change in actual and expected losses |  | 28 |  |  | 44 |  |  | - |  |  | 56 |  |  | (70) |  |  | 58
Transfer from (to) accretable yield |  | (1,225) |  |  | (44) |  |  | 52 |  |  | (56) |  |  | 55 |  |  | (1,218)
Balance at end of period | $ | 79 |  | $ | - |  | $ | 1,602 |  | $ | - |  | $ | 118 |  | $ | 1,799
| Quarter Ended June 30, 2018
| Loans Secured by 1-4 Family Residential Properties |  | Commercial |  | Construction & Development Secured by 1-4 Family Residential Properties |  | Leasing |  | Consumer |  | Total
| (In thousands)
Accretable Yield Activity: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at beginning of period | $ | 39,622 |  | $ | 5,616 |  | $ | 1,356 |  |  | - |  | $ | - |  | $ | 46,594
Accretion |  | (1,538) |  |  | (1,706) |  |  | - |  |  | (4) |  |  | (118) |  |  | (3,366)
Change in actual and expected losses |  | (836) |  |  | 1,832 |  |  | - |  |  | (111) |  |  | 236 |  |  | 1,121
Transfer from (to) non-accretable discount |  | 2,021 |  |  | (1,157) |  |  | (132) |  |  | 115 |  |  | (118) |  |  | 729
Balance at end of period | $ | 39,269 |  | $ | 4,585 |  | $ | 1,224 |  | $ | - |  | $ | - |  | $ | 45,078
Non-Accretable Discount Activity: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at beginning of period | $ | 4,479 |  | $ | - |  | $ | 849 |  | $ | - |  | $ | 219 |  | $ | 5,547
Change in actual and expected losses |  | 180 |  |  | (1,157) |  |  | - |  |  | 115 |  |  | (137) |  |  | (999)
Transfer (to) from accretable yield |  | (2,021) |  |  | 1,157 |  |  | 132 |  |  | (115) |  |  | 118 |  |  | (729)
Balance at end of period | $ | 2,638 |  | $ | - |  | $ | 981 |  | $ | - |  | $ | 200 |  | $ | 3,819
| Six-Month Period Ended June 30, 2018
| Loans Secured by 1-4 Family Residential Properties |  | Commercial |  | Construction & Development Secured by 1-4 Family Residential Properties |  | Leasing |  | Consumer |  | Total
| (In thousands)
Accretable Yield Activity: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at beginning of period | $ | 41,474 |  | $ | 6,751 |  | $ | 1,447 |  | $ | - |  | $ | - |  | $ | 49,672
Accretion |  | (3,143) |  |  | (3,312) |  |  | - |  |  | (38) |  |  | (214) |  |  | (6,707)
Change in expected cash flows |  | (980) |  |  | 2,730 |  |  | - |  |  | (174) |  |  | 414 |  |  | 1,990
Transfer from (to) non-accretable discount |  | 1,918 |  |  | (1,584) |  |  | (223) |  |  | 212 |  |  | (200) |  |  | 123
Balance at end of period | $ | 39,269 |  | $ | 4,585 |  | $ | 1,224 |  | $ | - |  | $ | - |  | $ | 45,078
Non-Accretable Discount Activity: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at beginning of period | $ | 4,576 |  | $ | 276 |  | $ | 758 |  | $ | - |  | $ | 235 |  | $ | 5,845
Change in actual and expected cash flows |  | (20) |  |  | (1,860) |  |  | - |  |  | 212 |  |  | (235) |  |  | (1,903)
Transfer (to) from accretable yield |  | (1,918) |  |  | 1,584 |  |  | 223 |  |  | (212) |  |  | 200 |  |  | (123)
Balance at end of period | $ | 2,638 |  | $ | - |  | $ | 981 |  | $ | - |  | $ | 200 |  | $ | 3,819
Non-accrual Loans The following table presents the recorded investment in loans in non-accrual status by class of loans as of June 30, 2019 and December 31, 2018:
| June 30, |  | December 31
| 2019 |  | 2018
| (In thousands)
Originated and other loans and leases held for investment |  |  |  |  |
Mortgage |  |  |  |  |
Traditional (by origination year): |  |  |  |  |
Up to the year 2002 | $ | 2,621 |  | $ | 2,538
Years 2003 and 2004 |  | 4,912 |  |  | 5,818
Year 2005 |  | 2,991 |  |  | 3,600
Year 2006 |  | 4,398 |  |  | 5,140
Years 2007, 2008 and 2009 |  | 4,109 |  |  | 6,697
Years 2010, 2011, 2012, 2013 |  | 6,298 |  |  | 8,427
Years 2014, 2015, 2016, 2017 and 2018 |  | 1,893 |  |  | 1,462
|  | 27,222 |  |  | 33,682
Non-traditional |  | 3,439 |  |  | 3,085
Loss mitigation program |  | 17,822 |  |  | 22,107
|  | 48,483 |  |  | 58,874
Commercial |  |  |  |  |
Commercial secured by real estate |  |  |  |  |
Corporate |  | 8,883 |  |  | -
Institutional |  | 9,556 |  |  | 9,911
Middle market |  | 6,169 |  |  | 7,266
Retail |  | 13,950 |  |  | 16,123
|  | 38,558 |  |  | 33,300
Other commercial and industrial |  |  |  |  |
Middle market |  | 4,924 |  |  | 6,481
Retail |  | 1,129 |  |  | 2,629
Floor plan |  | 6 |  |  | 46
|  | 6,059 |  |  | 9,156
|  | 44,617 |  |  | 42,456
Consumer |  |  |  |  |
Credit cards |  | 572 |  |  | 411
Personal lines of credit |  | 36 |  |  | 31
Personal loans |  | 1,226 |  |  | 2,909
Cash collateral personal loans |  | 374 |  |  | 3
|  | 2,208 |  |  | 3,354
Auto and leasing |  | 12,024 |  |  | 13,494
Total non-accrual originated loans | $ | 107,332 |  | $ | 118,178
| June 30, |  | December 31,
| 2019 |  | 2018
| (In thousands)
Acquired BBVAPR loans accounted for under ASC 310-20 |  |  |  |  |
Commercial |  |  |  |  |
Commercial secured by real estate |  |  |  |  |
Retail | $ | 28 |  | $ | 54
Floor plan |  | 798 |  |  | 888
|  | 826 |  |  | 942
Other commercial and industrial |  |  |  |  |
Retail |  | - |  |  | 8
|  | - |  |  | 8
|  | 826 |  |  | 950
Consumer |  |  |  |  |
Credit cards |  | 276 |  |  | 380
Personal loans |  | 11 |  |  | 18
|  | 287 |  |  | 398
Auto |  | 58 |  |  | 200
Total non-accrual acquired BBVAPR loans accounted for under ASC 310-20 |  | 1,171 |  |  | 1,548
Total non-accrual loans | $ | 108,503 |  | $ | 119,726
Loans accounted for under ASC 310-30 are excluded from the above table as they are considered to be performing due to the application of the accretion method, in which these loans will accrete interest income over the remaining life of the loans using estimated cash flow analyses or are accounted under the cost recovery method. Delinquent residential m ortgage loans insured or guaranteed under applicable FHA and VA programs are classified as non-performing loans when they become 90 days or more past due, but are not placed in non-accrual status until they become 12 months or more past due, since they are insured loans. Therefore, these loans are included as non-performing loans but excluded from non-accrual loans. In addition, these loans are excluded from the impairment analysis. At June 30, 2019 and December 31, 2018, loans whose terms have been e xtended and which are classified as troubled-debt restructurings that are not included in non-accrual loans amounted to $11 9.7 million and $112.9 million, respectively, as they are performing under their new terms. At June 30, 2019 and December 31, 2018, loans that are current in their monthly payments, but placed in non-accrual due to credit deterioration amounted to $20.5 million and $2 1.2 million, respectively. Impaired Loans Oriental evaluates all loans, some individually and others as homogeneous groups, for purposes of determining impairment. The total investment in impaired commercial loans that were individually evaluated for impairment was $8 3.8 million and $82.0 million at June 30, 2019 and December 31, 2018, respectively. The impairments on these commercial loans were measured based on the fair value of collateral or the present value of cash flows, including those identified as troubled-d ebt restructurings. The allowance for loan and lease losses for these impaired commercial loans amounted to $9.2 million and $8.4 million at June 30, 2019 and December 31, 2018, respectively. The total investment in impaired mortgage loans that were i ndividually evaluated for impairment was $83.1 million and $84.2 million at June 30, 2019 and December 31, 2018, respectively. Impairment on mortgage loans assessed as troubled-debt restructurings was measured using the present value of cash flows. Th e allowance for loan losses for these impaired mortgage loans amounted to $1 0.6 million and $10.2 million at June 30, 2019 and December 31, 2018, respectively. Originated and Other Loans and Leases Held for Investment Oriental’s recorded investment in commercial and mortgage loans categorized as originated and other loans and leases held for investment that were individually evaluated for impairment and the related allowance for loan and lease losses at June 30, 2019 and December 31, 2018 are as follows:
| June 30, 2019 |  |
| Unpaid |  | Recorded |  | Related |  |  |  |
| Principal |  | Investment |  | Allowance |  | Coverage |  |
| (In thousands) |  |
Impaired loans with specific allowance: |  |  |  |  |  |  |  |  |  |  |  |
Commercial | $ | 54,895 |  | $ | 50,524 |  | $ | 9,168 |  | 18% |  |
Residential impaired and troubled-debt restructuring |  | 94,501 |  |  | 83,093 |  |  | 10,615 |  | 13% |  |
Impaired loans with no specific allowance: |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  | 40,465 |  |  | 32,578 |  |  | N/A |  | 0% |  |
Total investment in impaired loans | $ | 189,861 |  | $ | 166,195 |  | $ | 19,783 |  | 12% |  |
| December 31, 2018 |  |
| Unpaid |  | Recorded |  | Related |  |  |  |
| Principal |  | Investment |  | Allowance |  | Coverage |  |
| (In thousands) |  |
Impaired loans with specific allowance: |  |  |  |  |  |  |  |  |  |  |  |
Commercial | $ | 54,636 |  | $ | 49,092 |  | $ | 8,434 |  | 17% |  |
Residential impaired and troubled-debt restructuring |  | 95,659 |  |  | 84,174 |  |  | 10,186 |  | 12% |  |
Impaired loans with no specific allowance |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  | 38,241 |  |  | 32,137 |  |  | N/A |  | 0% |  |
Total investment in impaired loans | $ | 188,536 |  | $ | 165,403 |  | $ | 18,620 |  | 11% |  |
Acquired BBVAPR Loans Accounted for under ASC 310-20 (Loans with revolving feature and/or acquired at a premium) Oriental’s recorded investment in acquired BBVAPR commercial loans accounted for under ASC 310-20 that were individually evaluated for impairment and the related allowance for loan and lease losses at June 30, 2019 and December 31, 2018 are as follows:
| June 30, 2019
| Unpaid |  | Recorded |  | Related |  |
| Principal |  | Investment |  | Allowance |  | Coverage
| (In thousands)
Impaired loans with specific allowance |  |  |  |  |  |  |  |  |  |
Commercial | $ | 926 |  | $ | 678 |  | $ | 27 |  | 4%
Impaired loans with no specific allowance |  |  |  |  |  |  |  |  |  |
Commercial | $ | - |  | $ | - |  |  | N/A |  | 0%
Total investment in impaired loans | $ | 926 |  | $ | 678 |  | $ | 27 |  | 4%
| December 31, 2018
| Unpaid |  | Recorded |  | Specific |  |
| Principal |  | Investment |  | Allowance |  | Coverage
| (In thousands)
Impaired loans with specific allowance |  |  |  |  |  |  |  |  |  |
Commercial | $ | 926 |  | $ | 747 |  | $ | 14 |  | 2%
Impaired loans with no specific allowance |  |  |  |  |  |  |  |  |  |
Commercial | $ | - |  | $ | - |  |  | N/A |  | 0%
Total investment in impaired loans | $ | 926 |  | $ | 747 |  | $ | 14 |  | 2%
Acquired BBVAPR Loans Accounted for under ASC 310-30 (including those accounted for under ASC 310-30 by analogy) Oriental’s recorded investment in acquired BBVA PR loan pools accounted for under ASC 310-30 that have recorded impairments and their related allowance for loan and lease losses at June 30, 2019 and December 31, 2018 are as follows:
| June 30, 2019
|  |  |  |  |  |  |  |  |  | Coverage
| Unpaid |  | Recorded |  |  |  | to Recorded
| Principal |  | Investment |  | Allowance |  | Investment
| (In thousands)
Impaired loan pools with specific allowance: |  |  |  |  |  |  |  |  |  |
Mortgage | $ | 479,998 |  | $ | 476,080 |  | $ | 25,208 |  | 5%
Commercial |  | 151,265 |  |  | 146,810 |  |  | 17,083 |  | 12%
Auto |  | 7,393 |  |  | 6,462 |  |  | 3,136 |  | 49%
Total investment in impaired loan pools | $ | 638,656 |  | $ | 629,352 |  | $ | 45,427 |  | 7%
| December 31 , 2018
|  |  |  |  |  |  |  |  |  | Coverage
| Unpaid |  | Recorded |  |  |  | to Recorded
| Principal |  | Investment |  | Allowance |  | Investment
| (In thousands)
Impaired loan pools with specific allowance: |  |  |  |  |  |  |  |  |  |
Mortgage | $ | 498,537 |  | $ | 492,890 |  | $ | 15,225 |  | 3%
Commercial |  | 188,413 |  |  | 180,790 |  |  | 20,641 |  | 11%
Auto |  | 14,551 |  |  | 14,403 |  |  | 6,144 |  | 43%
Total investment in impaired loan pools | $ | 701,501 |  | $ | 688,083 |  | $ | 42,010 |  | 6%
The tables above only present information with respect to acquired BBVAPR loan pools accounted for under ASC 310-30 if there is a recorded impairment to such loan pools and a specific allowance for loan losses. Acquired Eurobank Loans Oriental’s recorded investment in acquired Eurobank loan pools that have recorded impairments and their related allowance for loan and lease losses as of June 30, 2019 and December 31, 2018 are as follows:
| June 30, 2019
|  |  |  |  |  |  |  |  |  | Coverage
| Unpaid |  | Recorded |  |  |  | to Recorded
| Principal |  | Investment |  | Allowance |  | Investment
| (In thousands)
Impaired loan pools with specific allowance: |  |  |  |  |  |  |  |  |  |
Loans secured by 1-4 family residential properties | $ | 65,870 |  | $ | 59,956 |  | $ | 17,213 |  | 29%
Commercial |  | 36,415 |  |  | 38,419 |  |  | 8,365 |  | 22%
Total investment in impaired loan pools | $ | 102,285 |  | $ | 98,375 |  | $ | 25,578 |  | 26%
| December 31, 2018
|  |  |  |  |  |  |  |  |  | Coverage
| Unpaid |  | Recorded |  | Specific |  | to Recorded
| Principal |  | Investment |  | Allowance |  | Investment
| (In thousands)
Impaired loan pools with specific allowance |  |  |  |  |  |  |  |  |  |
Loans secured by 1-4 family residential properties | $ | 70,153 |  | $ | 63,406 |  | $ | 15,382 |  | 24%
Commercial |  | 47,342 |  |  | 47,820 |  |  | 9,585 |  | 20%
Consumer |  | 15 |  |  | 4 |  |  | 4 |  | 100%
Total investment in impaired loan pools | $ | 117,510 |  | $ | 111,230 |  | $ | 24,971 |  | 22%
The tables above only present information with respect to acquired Eurobank loan pools accounted for under ASC 310-30 if there is a recorded impairment to such loan pools and a specific allowance for loan losses. The following table presents the interest recognized in commercial and mortgage loans that were individually evaluated for impairment, which excludes loans accounted for under ASC 310-30, for the quarters and six-month periods ended June 30, 2019 and 2018:
| Quarter Ended June 30,
| 2019 |  | 2018
| Interest Income Recognized |  | Average Recorded Investment |  | Interest Income Recognized |  | Average Recorded Investment
| (In thousands)
Originated and other loans held for investment: |  |  |  |  |  |  |  |  |  |  |
Impaired loans with specific allowance |  |  |  |  |  |  |  |  |  |  |
Commercial | $ | 367 |  | $ | 53,392 |  | $ | 129 |  | $ | 46,976
Residential troubled-debt restructuring |  | 701 |  |  | 83,197 |  |  | 705 |  |  | 84,473
Impaired loans with no specific allowance |  |  |  |  |  |  |  |  |  |  |
Commercial |  | 347 |  |  | 32,002 |  |  | 131 |  |  | 22,129
|  | 1,415 |  |  | 168,591 |  |  | 965 |  |  | 153,578
Acquired loans accounted for under ASC 310-20: |  |  |  |  |  |  |  |  |  |  |
Impaired loans with specific allowance |  |  |  |  |  |  |  |  |  |  |
Commercial |  | - |  |  | 701 |  |  | - |  |  | 747
Impaired loans with no specific allowance |  |  |  |  |  |  |  |  |  |  |
Commercial |  | - |  |  | - |  |  | - |  |  | -
Total interest income from impaired loans | $ | 1,415 |  | $ | 169,292 |  | $ | 965 |  | $ | 154,325
| Six-Month Period Ended June 30,
| 2019 |  |  | 2018
| Interest Income Recognized |  | Average Recorded Investment |  |  | Interest Income Recognized |  | Average Recorded Investment
| (In thousands)
Originated and other loans held for investment: |  |  |  |  |  |  |  |  |  |  |
Impaired loans with specific allowance |  |  |  |  |  |  |  |  |  |  |
Commercial | $ | 733 |  | $ | 52,141 |  | $ | 250 |  | $ | 49,154
Residential troubled-debt restructuring |  | 1,373 |  |  | 83,427 |  |  | 1,384 |  |  | 84,613
Impaired loans with no specific allowance |  |  |  |  |  |  |  |  |  |  |
Commercial |  | 687 |  |  | 32,124 |  |  | 262 |  |  | 19,946
Total interest income from impaired loans | $ | 2,793 |  | $ | 167,692 |  | $ | 1,896 |  | $ | 153,713
Acquired loans accounted for under ASC 310-20: |  |  |  |  |  |  |  |  |  |  |
Impaired loans with specific allowance |  |  |  |  |  |  |  |  |  |  |
Commercial | $ | - |  | $ | 724 |  | $ | - |  | $ | 747
Impaired loans with no specific allowance |  |  |  |  |  |  |  |  |  |  |
Total interest income from impaired loans | $ | 2,793 |  | $ | 168,416 |  | $ | 1,896 |  | $ | 154,460
Modifications The following tables present the troubled-debt restructurings in all loan portfolios during the quarters and six-month periods ended June 30, 2019 and 2018.
| Quarter Ended June 30, 2019
| Number of contracts |  | Pre-Modification Outstanding Recorded Investment |  | Pre-Modification Weighted Average Rate |  | Pre-Modification Weighted Average Term (in Months) |  | Post-Modification Outstanding Recorded Investment |  | Post-Modification Weighted Average Rate |  | Post-Modification Weighted Average Term (in Months)
| (Dollars in thousands)
Mortgage | 50 |  | $ | 7,000 |  | 6.14% |  | 388 |  | $ | 6,345 |  | 5.45% |  | 341
Commercial | 1 |  |  | 1,157 |  | 7.00% |  | 55 |  |  | 1,157 |  | 5.75% |  | 86
Consumer | 70 |  |  | 1,052 |  | 15.57% |  | 69 |  |  | 1,082 |  | 11.56% |  | 74
Auto | 13 |  |  | 193 |  | 7.58% |  | 70 |  |  | 200 |  | 9.18% |  | 46
| Six-Month Period Ended June 30, 2019
| Number of contracts |  | Pre-Modification Outstanding Recorded Investment |  | Pre-Modification Weighted Average Rate |  | Pre-Modification Weighted Average Term (in Months) |  | Post-Modification Outstanding Recorded Investment |  | Post-Modification Weighted Average Rate |  | Post-Modification Weighted Average Term (in Months)
| (Dollars in thousands)
Mortgage | 88 |  | $ | 11,494 |  | 5.90% |  | 388 |  | $ | 10,586 |  | 5.11% |  | 346
Commercial | 2 |  |  | 1,164 |  | 7.03% |  | 55 |  |  | 1,164 |  | 5.78% |  | 86
Consumer | 141 |  |  | 2,015 |  | 15.39% |  | 67 |  |  | 2,049 |  | 11.70% |  | 74
Auto | 13 |  |  | 193 |  | 7.58% |  | 70 |  |  | 200 |  | 9.18% |  | 46
| Quarter Ended June 30, 2018
| Number of contracts |  | Pre-Modification Outstanding Recorded Investment |  | Pre-Modification Weighted Average Rate |  | Pre-Modification Weighted Average Term (in Months) |  | Post-Modification Outstanding Recorded Investment |  | Post-Modification Weighted Average Rate |  | Post-Modification Weighted Average Term (in Months)
| (Dollars in thousands)
Mortgage | 45 |  | $ | 5,718 |  | 5.63% |  | 371 |  | $ | 5,679 |  | 4.85% |  | 325
Commercial | 5 |  |  | 5,775 |  | 5.55% |  | 39 |  |  | 5,775 |  | 6.34% |  | 45
Consumer | 21 |  |  | 357 |  | 16.49% |  | 56 |  |  | 357 |  | 10.26% |  | 72
| Six-Month Period Ended June 30, 2018
| Number of contracts |  | Pre-Modification Outstanding Recorded Investment |  | Pre-Modification Weighted Average Rate |  | Pre-Modification Weighted Average Term (in Months) |  | Post-Modification Outstanding Recorded Investment |  | Post-Modification Weighted Average Rate |  | Post-Modification Weighted Average Term (in Months)
| (Dollars in thousands)
Mortgage | 83 |  | $ | 11,466 |  | 5.66% |  | 384 |  | $ | 11,019 |  | 4.96% |  | 344
Commercial | 8 |  |  | 7,334 |  | 5.38% |  | 46 |  |  | 7,330 |  | 6.00% |  | 50
Consumer | 49 |  |  | 711 |  | 16.12% |  | 51 |  |  | 712 |  | 10.93% |  | 70
The following table presents troubled-debt restructurings for which there was a payment default during the twelve-month periods ended June 30, 2019 and 2018:
| Twelve month Period Ended June 30,
| 2019 |  |  | 2018
| Number of Contracts |  | Recorded Investment |  |  | Number of Contracts |  | Recorded Investment
| (Dollars in thousands)
Mortgage | 22 |  | $ | 2,830 |  |  | 12 |  | $ | 1,718
Commercial | 3 |  | $ | 1,935 |  |  | 1 |  | $ | 235
Consumer | 66 |  | $ | 928 |  |  | 15 |  | $ | 141
Auto | 1 |  | $ | 27 |  |  | - |  | $ | -
Credit Quality Indicators Oriental categorizes originated and other loans and acquired loans accounted for under ASC 310-20 into risk categories based on relevant information about the ability of borrowers to service their debt, such as economic conditions, portfolio risk characteristics, prior loss experience, and the results of periodic credit reviews of individual loans. Oriental uses the following definitions for risk ratings: Pass: Loans classified as “pass” have a well-defined primary source of repayment very likely to be sufficient, with no apparent risk, strong financial position, minimal operating risk, profitability, liquidity and capitalization better than industry standards. Special Mention: Loans classified as “special mention” have a potential weakness that deserves manageme nt’s close attention. If left uncorrected, these potential weaknesses may result in deterioration of the repayment prospects for the loan or of the institution’s credit position at some future date. Substandard: Loans classified as “substandard” are inade quately protected by the current net worth and paying capacity of the obligor or of the collateral pledged, if any. Loans so classified have a well-defined weakness or weaknesses that jeopardize the liquidation of the debt. They are characterized by the di stinct possibility that the institution will sustain some loss if the deficiencies are not corrected. Doubtful: Loans classified as “doubtful” have all the weaknesses inherent in those classified as substandard, with the added characteristic that the weak nesses make collection or liquidation in full, on the basis of currently existing facts, conditions, and values, questionable and improbable. Loss: Loans classified as “loss” are considered uncollectible and of such little value that their continuance as bankable assets is not warranted. This classification does not mean that the asset has absolutely no recovery or salvage value, but rather that it is not practical or desirable to defer writing off this worthless loan even though partial recovery may be ef fected in the future. Loans not meeting the criteria above that are analyzed individually as part of the above described process are considered to be pass rated loans. As of June 30, 2019 and December 31, 2018, and based on the most recent analysis performed, the risk category of gross originated and other loans and BBVAPR acquired loans accounted for under ASC 310-20 subject to risk rating by class of loans is as follows:
| June 30, 2019
| Risk Ratings
| Balance |  |  |  |  | Special |  |  |  |  |  |  |  |
| Outstanding |  | Pass |  | Mention |  | Substandard |  | Doubtful |  | Loss
| (In thousands)
Commercial - originated and other loans held for investment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial secured by real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Corporate | $ | 263,443 |  | $ | 221,728 |  | $ | 17,342 |  | $ | 24,373 |  | $ | - |  | $ | -
Institutional |  | 73,213 |  |  | 63,109 |  |  | 361 |  |  | 9,743 |  |  | - |  |  | -
Middle market |  | 209,687 |  |  | 155,069 |  |  | 33,391 |  |  | 21,227 |  |  | - |  |  | -
Retail |  | 238,299 |  |  | 216,971 |  |  | 3,373 |  |  | 17,955 |  |  | - |  |  | -
Floor plan |  | 3,100 |  |  | 1,834 |  |  | - |  |  | 1,266 |  |  | - |  |  | -
Real estate |  | 18,317 |  |  | 18,317 |  |  | - |  |  | - |  |  | - |  |  | -
|  | 806,059 |  |  | 677,028 |  |  | 54,467 |  |  | 74,564 |  |  | - |  |  | -
Other commercial and industrial: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Corporate |  | 148,747 |  |  | 145,929 |  |  | 2,818 |  |  | - |  |  | - |  |  | -
Institutional |  | 158,462 |  |  | 158,462 |  |  | - |  |  | - |  |  | - |  |  | -
Middle market |  | 86,872 |  |  | 76,418 |  |  | 4,124 |  |  | 6,330 |  |  | - |  |  | -
Retail |  | 369,953 |  |  | 361,703 |  |  | 283 |  |  | 7,967 |  |  | - |  |  | -
Floor plan |  | 46,880 |  |  | 43,816 |  |  | 3,058 |  |  | 6 |  |  | - |  |  | -
|  | 810,914 |  |  | 786,328 |  |  | 10,283 |  |  | 14,303 |  |  | - |  |  | -
Total |  | 1,616,973 |  |  | 1,463,356 |  |  | 64,750 |  |  | 88,867 |  |  | - |  |  | -
Commercial - acquired loans (under ASC 310-20) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial secured by real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Retail |  | 28 |  |  | - |  |  | - |  |  | 28 |  |  | - |  |  | -
Floor plan |  | 858 |  |  | 60 |  |  | - |  |  | 798 |  |  | - |  |  | -
|  | 886 |  |  | 60 |  |  | - |  |  | 826 |  |  | - |  |  | -
Other commercial and industrial: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Retail |  | 1,363 |  |  | 1,363 |  |  | - |  |  | - |  |  | - |  |  | -
|  | 1,363 |  |  | 1,363 |  |  | - |  |  | - |  |  | - |  |  | -
Total |  | 2,249 |  |  | 1,423 |  |  | - |  |  | 826 |  |  | - |  |  | -
| June 30, 2019
| Risk Ratings
| Balance |  |  |  |  | Special |  |  |  |  |  |  |  |
| Outstanding |  | Pass |  | Mention |  | Substandard |  | Doubtful |  | Loss
| (In thousands)
Retail - originated and other loans held for investment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Traditional |  | 504,142 |  |  | 476,446 |  |  | - |  |  | 27,696 |  |  | - |  |  | -
Non-traditional |  | 12,893 |  |  | 9,454 |  |  | - |  |  | 3,439 |  |  | - |  |  | -
Loss mitigation program |  | 106,674 |  |  | 91,748 |  |  | - |  |  | 14,926 |  |  | - |  |  | -
Home equity secured personal loans |  | 232 |  |  | 232 |  |  | - |  |  | - |  |  | - |  |  | -
GNMA's buy-back option program |  | 11,675 |  |  | - |  |  | - |  |  | 11,675 |  |  | - |  |  | -
|  | 635,616 |  |  | 577,880 |  |  | - |  |  | 57,736 |  |  | - |  |  | -
Consumer: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Credit cards |  | 27,888 |  |  | 27,316 |  |  | - |  |  | 572 |  |  | - |  |  | -
Overdrafts |  | 184 |  |  | 154 |  |  | - |  |  | 30 |  |  | - |  |  | -
Unsecured personal lines of credit |  | 2,003 |  |  | 1,975 |  |  | - |  |  | 28 |  |  | - |  |  | -
Unsecured personal loans |  | 309,980 |  |  | 308,756 |  |  | - |  |  | 1,224 |  |  | - |  |  | -
Cash collateral personal loans |  | 16,055 |  |  | 15,681 |  |  | - |  |  | 374 |  |  | - |  |  | -
|  | 356,110 |  |  | 353,882 |  |  | - |  |  | 2,228 |  |  | - |  |  | -
Auto and Leasing |  | 1,218,070 |  |  | 1,206,049 |  |  | - |  |  | 12,021 |  |  | - |  |  | -
Total |  | 2,209,796 |  |  | 2,137,811 |  |  | - |  |  | 71,985 |  |  | - |  |  | -
Retail - acquired loans (accounted for under ASC 310-20) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Consumer: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Credit cards |  | 19,873 |  |  | 19,596 |  |  | - |  |  | 277 |  |  | - |  |  | -
Personal loans |  | 2,093 |  |  | 2,082 |  |  | - |  |  | 11 |  |  | - |  |  | -
|  | 21,966 |  |  | 21,678 |  |  | - |  |  | 288 |  |  | - |  |  | -
Auto |  | 996 |  |  | 938 |  |  | - |  |  | 58 |  |  | - |  |  | -
|  | 22,962 |  |  | 22,616 |  |  | - |  |  | 346 |  |  | - |  |  | -
| $ | 3,851,980 |  | $ | 3,625,206 |  | $ | 64,750 |  | $ | 162,024 |  | $ | - |  | $ | -
| December 31, 2018
| Risk Ratings
| Balance |  |  |  |  | Special |  |  |  |  |  |  |  |
| Outstanding |  | Pass |  | Mention |  | Substandard |  | Doubtful |  | Loss
| (In thousands)
Commercial - originated and other loans held for investment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial secured by real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Corporate | $ | 289,052 |  | $ | 246,711 |  | $ | 26,544 |  | $ | 15,797 |  | $ | - |  | $ | -
Institutional |  | 69,613 |  |  | 59,509 |  |  | - |  |  | 10,104 |  |  | - |  |  | -
Middle market |  | 207,463 |  |  | 151,638 |  |  | 32,638 |  |  | 23,187 |  |  | - |  |  | -
Retail |  | 224,114 |  |  | 198,402 |  |  | 3,996 |  |  | 21,716 |  |  | - |  |  | -
Floor plan |  | 4,184 |  |  | 2,890 |  |  | - |  |  | 1,294 |  |  | - |  |  | -
Real estate |  | 19,009 |  |  | 19,009 |  |  | - |  |  | - |  |  | - |  |  | -
|  | 813,435 |  |  | 678,159 |  |  | 63,178 |  |  | 72,098 |  |  | - |  |  | -
Other commercial and industrial: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Corporate |  | 179,885 |  |  | 154,629 |  |  | 25,256 |  |  | - |  |  | - |  |  | -
Institutional |  | 156,410 |  |  | 156,410 |  |  | - |  |  | - |  |  | - |  |  | -
Middle market |  | 87,967 |  |  | 63,876 |  |  | 13,737 |  |  | 10,354 |  |  | - |  |  | -
Retail |  | 310,212 |  |  | 307,160 |  |  | 318 |  |  | 2,734 |  |  | - |  |  | -
Floor plan |  | 49,679 |  |  | 47,092 |  |  | 2,541 |  |  | 46 |  |  | - |  |  | -
|  | 784,153 |  |  | 729,167 |  |  | 41,852 |  |  | 13,134 |  |  | - |  |  | -
Total |  | 1,597,588 |  |  | 1,407,326 |  |  | 105,030 |  |  | 85,232 |  |  | - |  |  | -
Commercial - acquired loans (under ASC 310-20) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial secured by real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Retail |  | 54 |  |  | - |  |  | - |  |  | 54 |  |  | - |  |  | -
Floor plan |  | 982 |  |  | 94 |  |  | - |  |  | 888 |  |  | - |  |  | -
|  | 1,036 |  |  | 94 |  |  | - |  |  | 942 |  |  | - |  |  | -
Other commercial and industrial: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Retail |  | 1,510 |  |  | 1,510 |  |  | - |  |  | - |  |  | - |  |  | -
|  | 1,510 |  |  | 1,510 |  |  | - |  |  | - |  |  | - |  |  | -
Total |  | 2,546 |  |  | 1,604 |  |  | - |  |  | 942 |  |  | - |  |  | -
| December 31, 2018
| Risk Ratings
| Balance |  |  |  |  | Special |  |  |  |  |  |  |  |
| Outstanding |  | Pass |  | Mention |  | Substandard |  | Doubtful |  | Loss
| (In thousands)
Retail - originated and other loans held for investment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Traditional |  | 527,732 |  |  | 493,952 |  |  | - |  |  | 33,780 |  |  | - |  |  | -
Non-traditional |  | 14,273 |  |  | 11,188 |  |  | - |  |  | 3,085 |  |  | - |  |  | -
Loss mitigation program |  | 106,833 |  |  | 87,444 |  |  | - |  |  | 19,389 |  |  | - |  |  | -
Home equity secured personal loans |  | 250 |  |  | 250 |  |  | - |  |  | - |  |  | - |  |  | -
GNMA's buy-back option program |  | 19,721 |  |  | - |  |  | - |  |  | 19,721 |  |  | - |  |  | -
|  | 668,809 |  |  | 592,834 |  |  | - |  |  | 75,975 |  |  | - |  |  | -
Consumer: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Credit cards |  | 28,034 |  |  | 27,623 |  |  | - |  |  | 411 |  |  | - |  |  | -
Overdrafts |  | 214 |  |  | 204 |  |  | - |  |  | 10 |  |  | - |  |  | -
Unsecured personal lines of credit |  | 1,917 |  |  | 1,895 |  |  | - |  |  | 22 |  |  | - |  |  | -
Unsecured personal loans |  | 303,119 |  |  | 301,857 |  |  | - |  |  | 1,262 |  |  | - |  |  | -
Cash collateral personal loans |  | 15,696 |  |  | 15,693 |  |  | - |  |  | 3 |  |  | - |  |  | -
|  | 348,980 |  |  | 347,272 |  |  | - |  |  | 1,708 |  |  | - |  |  | -
Auto and Leasing |  | 1,129,695 |  |  | 1,116,201 |  |  | - |  |  | 13,494 |  |  | - |  |  | -
Total |  | 2,147,484 |  |  | 2,056,307 |  |  | - |  |  | 91,177 |  |  | - |  |  | -
Retail - acquired loans (under ASC 310-20) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Consumer: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Credit cards |  | 21,822 |  |  | 21,442 |  |  | - |  |  | 380 |  |  | - |  |  | -
Personal loans |  | 2,166 |  |  | 2,148 |  |  | - |  |  | 18 |  |  | - |  |  | -
|  | 23,988 |  |  | 23,590 |  |  | - |  |  | 398 |  |  | - |  |  | -
Auto |  | 4,435 |  |  | 4,235 |  |  | - |  |  | 200 |  |  | - |  |  | -
Total |  | 28,423 |  |  | 27,825 |  |  | - |  |  | 598 |  |  | - |  |  | -
| $ | 3,776,041 |  | $ | 3,493,062 |  | $ | 105,030 |  | $ | 177,949 |  | $ | - |  | $ | -

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