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v3.19.3.a.u2

Loans | 12 Months Ended
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Dec. 31, 2019
Loans [Abstract] |
Loans | NOTE 6 - 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 a mong acquired Scotiabank PR & USVI loans, acquired BBVAPR loans and acquired Eurobank loan s. The composition of Oriental’s loan portfolio at December 31, 2019 and 2018 was as follow s: The composition of Oriental’s loan portfolio at December 31, 2019 and 2018 was as follows:
| December 31,
| 2019 |  | 2018
| (In thousands)
Originated and other loans and leases held for investment: |  |  |  |  |
Mortgage | $ | 577,416 |  | $ | 668,809
Commercial |  | 1,667,494 |  |  | 1,597,588
Consumer |  | 361,638 |  |  | 348,980
Auto and leasing |  | 1,277,732 |  |  | 1,129,695
|  | 3,884,280 |  |  | 3,745,072
Allowance for loan and lease losses on originated and other loans and leases |  | (83,471) |  |  | (95,188)
|  | 3,800,809 |  |  | 3,649,884
Deferred loan costs, net |  | 8,965 |  |  | 7,740
Total originated and other loans held for investment, net |  | 3,809,774 |  |  | 3,657,624
Acquired loans: |  |  |  |  |
Acquired Scotiabank PR & USVI loans: |  |  |  |  |
Accounted for under ASC 310-20 (Loans with revolving feature and/or |  |  |  |  |
acquired at a premium) |  |  |  |  |
Mortgage |  | 322,179 |  |  | -
Commercial |  | 193,192 |  |  | -
Consumer |  | 112,757 |  |  | -
Auto |  | 191,015 |  |  | -
|  | 819,143 |  |  | -
Accounted for under ASC 310-30 (Loans acquired with deteriorated |  |  |  |  |
credit quality, including those by analogy) |  |  |  |  |
Mortgage |  | 1,130,964 |  |  | -
Commercial |  | 212,866 |  |  | -
Consumer |  | 8,539 |  |  | -
Auto |  | 41,571 |  |  | -
|  | 1,393,940 |  |  | -
Total acquired Scotiabank PR & USVI loans, net |  | 2,213,083 |  |  | -
Acquired BBVAPR loans: |  |  |  |  |
Accounted for under ASC 310-20 (Loans with revolving feature and/or |  |  |  |  |
acquired at a premium) |  |  |  |  |
Commercial |  | 2,141 |  |  | 2,546
Consumer |  | 20,794 |  |  | 23,988
Auto |  | 135 |  |  | 4,435
|  | 23,070 |  |  | 30,969
Allowance for loan and lease losses on acquired BBVAPR loans accounted for under ASC 310-20 |  | (1,573) |  |  | (2,062)
|  | 21,497 |  |  | 28,907
Accounted for under ASC 310-30 (Loans acquired with deteriorated |  |  |  |  |
credit quality, including those by analogy) |  |  |  |  |
Mortgage |  | 411,531 |  |  | 492,890
Commercial |  | 117,694 |  |  | 182,319
Auto |  | 1,790 |  |  | 14,403
|  | 531,015 |  |  | 689,612
Allowance for loan and lease losses on acquired BBVAPR loans accounted for under ASC 310-30 |  | (17,036) |  |  | (42,010)
|  | 513,979 |  |  | 647,602
Total acquired BBVAPR loans, net |  | 535,476 |  |  | 676,509
Acquired Eurobank loans: |  |  |  |  |
Mortgage |  | 48,617 |  |  | 63,392
Commercial |  | 29,041 |  |  | 47,826
Consumer |  | 724 |  |  | 846
Total acquired Eurobank loans |  | 78,382 |  |  | 112,064
Allowance for loan and lease losses on Eurobank loans |  | (14,459) |  |  | (24,971)
Total acquired Eurobank loans, net |  | 63,923 |  |  | 87,093
Total acquired loans, net |  | 2,812,482 |  |  | 763,602
Total held for investment, net |  | 6,622,256 |  |  | 4,421,226
Mortgage loans held-for-sale |  | 19,591 |  |  | 10,368
Total loans, net | $ | 6,641,847 |  | $ | 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 lo ans held for investment a t December 31, 2019 and 2018, by class of loans. Mortgage loans past due include delinquent loans in the GNMA buy-back option program. Servicers of loans 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.
| December 31, 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 | $ | 71 |  | $ | 669 |  | $ | 1,362 |  | $ | 2,102 |  | $ | 32,194 |  | $ | 34,296 |  | $ | 248
Years 2003 and 2004 |  | 81 |  |  | 2,772 |  |  | 1,784 |  |  | 4,637 |  |  | 59,280 |  |  | 63,917 |  |  | -
Year 2005 |  | 77 |  |  | 1,146 |  |  | 1,486 |  |  | 2,709 |  |  | 29,905 |  |  | 32,614 |  |  | -
Year 2006 |  | 277 |  |  | 953 |  |  | 898 |  |  | 2,128 |  |  | 45,339 |  |  | 47,467 |  |  | -
Years 2007, 2008 and 2009 |  | - |  |  | 665 |  |  | 1,279 |  |  | 1,944 |  |  | 47,358 |  |  | 49,302 |  |  | -
Years 2010, 2011, 2012, 2013 |  | 343 |  |  | 537 |  |  | 2,336 |  |  | 3,216 |  |  | 93,578 |  |  | 96,794 |  |  | 88
Years 2014 to present |  | - |  |  | 232 |  |  | 1,170 |  |  | 1,402 |  |  | 136,762 |  |  | 138,164 |  |  | 294
|  | 849 |  |  | 6,974 |  |  | 10,315 |  |  | 18,138 |  |  | 444,416 |  |  | 462,554 |  |  | 630
Non-traditional |  | - |  |  | 112 |  |  | 972 |  |  | 1,084 |  |  | 8,553 |  |  | 9,637 |  |  | -
Loss mitigation program |  | 8,436 |  |  | 5,452 |  |  | 7,641 |  |  | 21,529 |  |  | 72,668 |  |  | 94,197 |  |  | 1,788
|  | 9,285 |  |  | 12,538 |  |  | 18,928 |  |  | 40,751 |  |  | 525,637 |  |  | 566,388 |  |  | 2,418
Mortgage secured personal loans |  | - |  |  | - |  |  | - |  |  | - |  |  | 223 |  |  | 223 |  |  | -
GNMA's buy-back option program |  | - |  |  | - |  |  | 10,805 |  |  | 10,805 |  |  | - |  |  | 10,805 |  |  | -
|  | 9,285 |  |  | 12,538 |  |  | 29,733 |  |  | 51,556 |  |  | 525,860 |  |  | 577,416 |  |  | 2,418
Commercial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial secured by real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Corporate |  | - |  |  | - |  |  | 7,264 |  |  | 7,264 |  |  | 231,379 |  |  | 238,643 |  |  | -
Institutional |  | - |  |  | - |  |  | - |  |  | - |  |  | 137,610 |  |  | 137,610 |  |  | -
Middle market |  | 30 |  |  | 500 |  |  | 4,928 |  |  | 5,458 |  |  | 200,380 |  |  | 205,838 |  |  | -
Retail |  | 839 |  |  | 367 |  |  | 2,855 |  |  | 4,061 |  |  | 224,468 |  |  | 228,529 |  |  | -
Floor plan |  | - |  |  | - |  |  | - |  |  | - |  |  | 3,337 |  |  | 3,337 |  |  | -
Real estate |  | - |  |  | - |  |  | - |  |  | - |  |  | 17,083 |  |  | 17,083 |  |  | -
US Loan Program |  | - |  |  | - |  |  | - |  |  | - |  |  | 25,459 |  |  | 25,459 |  |  | -
|  | 869 |  |  | 867 |  |  | 15,047 |  |  | 16,783 |  |  | 839,716 |  |  | 856,499 |  |  | -
Other commercial and industrial: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Corporate |  | - |  |  | - |  |  | - |  |  | - |  |  | 137,350 |  |  | 137,350 |  |  | -
Institutional |  | - |  |  | - |  |  | - |  |  | - |  |  | 190,741 |  |  | 190,741 |  |  | -
Middle market |  | 2,934 |  |  | 250 |  |  | 1,550 |  |  | 4,734 |  |  | 66,799 |  |  | 71,533 |  |  | -
Retail |  | 4,370 |  |  | 90 |  |  | 345 |  |  | 4,805 |  |  | 115,067 |  |  | 119,872 |  |  | -
Floor plan |  | 209 |  |  | - |  |  | - |  |  | 209 |  |  | 44,154 |  |  | 44,363 |  |  | -
US Loan Program |  | - |  |  | - |  |  | - |  |  | - |  |  | 247,136 |  |  | 247,136 |  |  | -
|  | 7,513 |  |  | 340 |  |  | 1,895 |  |  | 9,748 |  |  | 801,247 |  |  | 810,995 |  |  | -
|  | 8,382 |  |  | 1,207 |  |  | 16,942 |  |  | 26,531 |  |  | 1,640,963 |  |  | 1,667,494 |  |  | -
| December 31, 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 | $ | 800 |  | $ | 243 |  | $ | 546 |  | $ | 1,589 |  | $ | 26,025 |  | $ | 27,614 |  | $ | -
Overdrafts |  | 51 |  |  | - |  |  | - |  |  | 51 |  |  | 165 |  |  | 216 |  |  | -
Personal lines of credit |  | 153 |  |  | - |  |  | 9 |  |  | 162 |  |  | 1,616 |  |  | 1,778 |  |  | -
Personal loans |  | 4,796 |  |  | 2,090 |  |  | 1,262 |  |  | 8,148 |  |  | 306,539 |  |  | 314,687 |  |  | -
Cash collateral personal loans |  | 149 |  |  | 5 |  |  | 294 |  |  | 448 |  |  | 16,895 |  |  | 17,343 |  |  | -
|  | 5,949 |  |  | 2,338 |  |  | 2,111 |  |  | 10,398 |  |  | 351,240 |  |  | 361,638 |  |  | -
Auto and leasing |  | 72,211 |  |  | 31,351 |  |  | 14,225 |  |  | 117,787 |  |  | 1,159,945 |  |  | 1,277,732 |  |  | -
Total | $ | 95,827 |  | $ | 47,434 |  | $ | 63,011 |  | $ | 206,272 |  | $ | 3,678,008 |  | $ | 3,884,280 |  | $ | 2,418
| 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, 2017 and 2018 |  | - |  |  | 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
Mortgage 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 |  |  | 210,251 |  |  | 220,925 |  |  | -
Floor plan |  | - |  |  | - |  |  | - |  |  | - |  |  | 4,184 |  |  | 4,184 |  |  | -
Real estate |  | - |  |  | - |  |  | - |  |  | - |  |  | 19,009 |  |  | 19,009 |  |  | -
US Loan Program |  | - |  |  | - |  |  | - |  |  | - |  |  | 3,189 |  |  | 3,189 |  |  | -
|  | 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 |  |  | 88,000 |  |  | 89,934 |  |  | -
Floor plan |  | - |  |  | - |  |  | 46 |  |  | 46 |  |  | 49,633 |  |  | 49,679 |  |  | -
US Loan Program |  | - |  |  | - |  |  | - |  |  | - |  |  | 220,278 |  |  | 220,278 |  |  | -
|  | 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 December 31, 2019, and 2018, Oriental had a carrying balance of $9 2.6 million and $91.4 million, respectively, in current status, 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, without 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 Acquired 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 the acquisitions of Scotiabank, BBVAPR and Eurobank. Acquired Scotiabank PR & USVI 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 loans acquired, except for those acquired with credit discount and showed specific credit risk indicators, 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 lo ans be accreted into interest income on a level-yield basis over the life of the loan. Loans accounted for under ASC 310-20 are placed on non-accrual status when past due in accordance with Oriental’s non-accrual policy, and any accretion of discount or am ortization of premium is discontinued. Acquired Scotiabank PR & USVI loans that were accounted for under the provisions of ASC 310-20 are removed from the acquired loan category at the end of the reporting period upon refinancing, renewal or normal re-unde rwriting. The following tables present the aging of the recorded investment in gross acquired Scotiabank PR & USVI loans accounted for under ASC 310-20 as of December 31, 2019, by class of loans:
| December 31, 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 year 2002 | $ | - |  | $ | - |  | $ | - |  | $ | - |  | $ | 383 |  | $ | 383 |  | $ | -
Year 2003 and 2004 |  | - |  |  | - |  |  | - |  |  | - |  |  | 1,055 |  |  | 1,055 |  |  | -
Year 2005 |  | - |  |  | - |  |  | - |  |  | - |  |  | 1,018 |  |  | 1,018 |  |  | -
Year 2006 |  | - |  |  | - |  |  | - |  |  | - |  |  | 3,331 |  |  | 3,331 |  |  | -
Year 2007, 2008, 2009 |  | - |  |  | 19 |  |  | - |  |  | 19 |  |  | 21,458 |  |  | 21,477 |  |  | -
Year 2010, 2011, 2012, 2013 |  | - |  |  | 478 |  |  | - |  |  | 478 |  |  | 144,881 |  |  | 145,359 |  |  | -
Year 2014 to present |  | - |  |  | 70 |  |  | - |  |  | 70 |  |  | 85,110 |  |  | 85,180 |  |  | -
|  | - |  |  | 567 |  |  | - |  |  | 567 |  |  | 257,236 |  |  | 257,803 |  |  | -
GNMA's buy-back option |  | - |  |  | - |  |  | 64,376 |  |  | 64,376 |  |  | - |  |  | 64,376 |  |  | -
|  | - |  |  | 567 |  |  | 64,376 |  |  | 64,943 |  |  | 257,236 |  |  | 322,179 |  |  | -
Commercial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial secured by real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Retail | $ | 125 |  | $ | 79 |  | $ | 1,684 |  | $ | 1,888 |  | $ | 32,993 |  | $ | 34,881 |  | $ | -
|  | 125 |  |  | 79 |  |  | 1,684 |  |  | 1,888 |  |  | 32,993 |  |  | 34,881 |  |  | -
Other commercial and industrial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Retail |  | 23 |  |  | 13 |  |  | 795 |  |  | 831 |  |  | 153,078 |  |  | 153,909 |  |  | -
Corporate |  | - |  |  | - |  |  | - |  |  | - |  |  | 4,402 |  |  | 4,402 |  |  | -
|  | 23 |  |  | 13 |  |  | 795 |  |  | 831 |  |  | 157,480 |  |  | 158,311 |  |  | -
|  | 148 |  |  | 92 |  |  | 2,479 |  |  | 2,719 |  |  | 190,473 |  |  | 193,192 |  |  | -
Consumer |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Credit cards |  | 161 |  |  | 75 |  |  | - |  |  | 236 |  |  | 28,538 |  |  | 28,774 |  |  | -
Personal lines of credit |  | 380 |  |  | 20 |  |  | 212 |  |  | 612 |  |  | 50,224 |  |  | 50,836 |  |  | -
Personal loans |  | 11 |  |  | 28 |  |  | 1 |  |  | 40 |  |  | 33,107 |  |  | 33,147 |  |  | -
|  | 552 |  |  | 123 |  |  | 213 |  |  | 888 |  |  | 111,869 |  |  | 112,757 |  |  | -
Auto |  | 105 |  |  | 40 |  |  | 15 |  |  | 160 |  |  | 190,855 |  |  | 191,015 |  |  | -
Total | $ | 805 |  | $ | 822 |  | $ | 67,083 |  | $ | 68,710 |  | $ | 750,433 |  | $ | 819,143 |  | $ | -
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 pa yment 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 placed on non-accrual status when past due in accordance wi th 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 from the acquired loan category at the end of the repor ting 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 December 31, 2019 and 2018, by class of loans:
| December 31, 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 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Floor plan | $ | - |  | $ | - |  | $ | 764 |  | $ | 764 |  | $ | 21 |  | $ | 785 |  | $ | -
|  | - |  |  | - |  |  | 764 |  |  | 764 |  |  | 21 |  |  | 785 |  |  | -
Other commercial and industrial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Retail |  | 48 |  |  | 18 |  |  | 26 |  |  | 92 |  |  | 1,264 |  |  | 1,356 |  |  | -
|  | 48 |  |  | 18 |  |  | 26 |  |  | 92 |  |  | 1,264 |  |  | 1,356 |  |  | -
|  | 48 |  |  | 18 |  |  | 790 |  |  | 856 |  |  | 1,285 |  |  | 2,141 |  |  | -
Consumer |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Credit cards |  | 477 |  |  | 99 |  |  | 350 |  |  | 926 |  |  | 17,888 |  |  | 18,814 |  |  | -
Personal loans |  | 22 |  |  | - |  |  | 22 |  |  | 44 |  |  | 1,936 |  |  | 1,980 |  |  | -
|  | 499 |  |  | 99 |  |  | 372 |  |  | 970 |  |  | 19,824 |  |  | 20,794 |  |  | -
Auto |  | 20 |  |  | 21 |  |  | 30 |  |  | 71 |  |  | 64 |  |  | 135 |  |  | -
Total | $ | 567 |  | $ | 138 |  | $ | 1,192 |  | $ | 1,897 |  | $ | 21,173 |  | $ | 23,070 |  | $ | -
| 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 Scotiabank PR & USVI Loans Accounted for under ASC 310-30 (including those accounted for under ASC 310-30 by analogy) Acquired Scotiabank loans, except for credit cards, retail and commercial revolving lines of credits, floor plans and performing loans that did not showed specific credit risk indicators are accounted for by Oriental in accordance with ASC 310-30. The carrying amount corresponding to acquired Scotiabank PR & USVI loans with deteriorated credit quality, including those accounted under ASC 310-30 by analogy, in the statements of financial condition at December 31, 2019 is as follows:
| December 31,
|  | 2019 |  |  | 2018
|  | (In thousands)
Contractual required payments receivable: | $ | 2,147,249 |  | $ | -
Less: Non-accretable discount |  | 294,424 |  |  | -
Cash expected to be collected |  | 1,852,825 |  |  | -
Less: Accretable yield |  | 458,885 |  |  | -
Carrying amount, gross |  | 1,393,940 |  |  | -
Less: allowance for loan and lease losses |  | - |  |  | -
Carrying amount, net | $ | 1,393,940 |  | $ | -
At December 31, 2019 and 2018, Oriental had $41.4 million an d $44.5 million, respectively, in loans granted to Puerto Rico municipalities as part of its acquired Scotiabank loans and BBVAPR loans accounted for under ASC 310-30. These loans are primarily secured municipal general obligations. T he following tables describe the accretable yield and non-accretable discount activity of acquired Scotiabank PR & USVI loans accounted for under ASC 310-30 for the year ended December 31, 2019:
| Year Ended December 31, 2019
| Mortgage |  | Commercial |  | Auto |  | Consumer |  | Total
| (In thousands)
Accretable Yield Activity: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at beginning of year | $ | - |  | $ | - |  | $ | - |  | $ | - |  | $ | -
Additions |  | 325,731 |  |  | 129,182 |  |  | 3,715 |  |  | 257 |  |  | 458,885
Accretion |  | - |  |  | - |  |  | - |  |  | - |  |  | -
Change in expected cash flows |  | - |  |  | - |  |  | - |  |  | - |  |  | -
Transfer (to) non-accretable discount |  | - |  |  | - |  |  | - |  |  | - |  |  | -
Balance at end of year | $ | 325,731 |  | $ | 129,182 |  | $ | 3,715 |  | $ | 257 |  | $ | 458,885
Non-Accretable Discount Activity: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at beginning of year | $ | - |  | $ | - |  | $ | - |  | $ | - |  | $ | -
Additions |  | 217,113 |  |  | 73,198 |  |  | 3,720 |  |  | 393 |  |  | 294,424
Change in actual and expected losses |  | - |  |  | - |  |  | - |  |  | - |  |  | -
Transfer from accretable yield |  | - |  |  | - |  |  | - |  |  | - |  |  | -
Balance at end of year | $ | 217,113 |  | $ | 73,198 |  | $ | 3,720 |  | $ | 393 |  | $ | 294,424
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 December 31, 2019 and 2018 is as follows:
| December 31,
|  | 2019 |  |  | 2018
|  | (In thousands)
Contractual required payments receivable: | $ | 1,086,367 |  | $ | 1,304,545
Less: Non-accretable discount |  | 340,466 |  |  | 345,423
Cash expected to be collected |  | 745,901 |  |  | 959,122
Less: Accretable yield |  | 214,886 |  |  | 269,510
Carrying amount, gross |  | 531,015 |  |  | 689,612
Less: allowance for loan and lease losses |  | 17,036 |  |  | 42,010
Carrying amount, net | $ | 513,979 |  | $ | 647,602
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 years ended December 31, 2019, 2018 and 2017:
| Year Ended December 31, 2019
| Mortgage |  | Commercial |  | Auto |  | Consumer |  | Total
| (In thousands)
Accretable Yield Activity: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at beginning of year | $ | 232,199 |  | $ | 36,508 |  | $ | 243 |  | $ | 560 |  | $ | 269,510
Accretion |  | (23,871) |  |  | (10,312) |  |  | (430) |  |  | (739) |  |  | (35,352)
Change in expected cash flows |  | (212) |  |  | 23,080 |  |  | (19) |  |  | 739 |  |  | 23,588
Transfer (to) from non-accretable discount |  | (12,033) |  |  | (30,653) |  |  | 253 |  |  | (427) |  |  | (42,860)
Balance at end of year | $ | 196,083 |  | $ | 18,623 |  | $ | 47 |  | $ | 133 |  | $ | 214,886
Non-Accretable Discount Activity: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at beginning of year | $ | 291,887 |  | $ | 10,346 |  | $ | 24,245 |  | $ | 18,945 |  | $ | 345,423
Change in actual and expected losses |  | (27,741) |  |  | (19,295) |  |  | (169) |  |  | (612) |  |  | (47,817)
Transfer from (to) accretable yield |  | 12,033 |  |  | 30,653 |  |  | (253) |  |  | 427 |  |  | 42,860
Balance at end of year | $ | 276,179 |  | $ | 21,704 |  | $ | 23,823 |  | $ | 18,760 |  | $ | 340,466
| Year Ended December 31, 2018
| Mortgage |  | Commercial |  | Auto |  | Consumer |  | Total
| (In thousands)
Accretable Yield Activity: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at beginning of year | $ | 258,498 |  | $ | 46,764 |  | $ | 2,766 |  | $ | 885 |  | $ | 308,913
Accretion |  | (27,248) |  |  | (14,160) |  |  | (2,360) |  |  | (871) |  |  | (44,639)
Change in expected cash flows |  | - |  |  | 7,895 |  |  | 890 |  |  | 484 |  |  | 9,269
Transfer from (to) non-accretable discount |  | 949 |  |  | (3,991) |  |  | (1,053) |  |  | 62 |  |  | (4,033)
Balance at end of year | $ | 232,199 |  | $ | 36,508 |  | $ | 243 |  | $ | 560 |  | $ | 269,510
Non-Accretable Discount Activity: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at beginning of year | $ | 299,501 |  | $ | 10,596 |  | $ | 23,050 |  | $ | 19,284 |  | $ | 352,431
Change in actual and expected losses |  | (6,665) |  |  | (4,241) |  |  | 142 |  |  | (277) |  |  | (11,041)
Transfer (to) from accretable yield |  | (949) |  |  | 3,991 |  |  | 1,053 |  |  | (62) |  |  | 4,033
Balance at end of year | $ | 291,887 |  | $ | 10,346 |  | $ | 24,245 |  | $ | 18,945 |  | $ | 345,423
| Year Ended December 31, 2017
| Mortgage |  | Commercial |  | Auto |  | Consumer |  | Total
| (In thousands)
Accretable Yield Activity: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at beginning of year | $ | 292,115 |  | $ | 50,366 |  | $ | 8,538 |  | $ | 3,682 |  | $ | 354,701
Accretion |  | (30,205) |  |  | (20,572) |  |  | (6,339) |  |  | (1,841) |  |  | (58,957)
Change in expected cash flows |  | 2 |  |  | 22,250 |  |  | 170 |  |  | 143 |  |  | 22,565
Transfer from (to) non-accretable discount |  | (3,414) |  |  | (5,280) |  |  | 397 |  |  | (1,099) |  |  | (9,396)
Balance at end of year | $ | 258,498 |  | $ | 46,764 |  | $ | 2,766 |  | $ | 885 |  | $ | 308,913
Non-Accretable Discount Activity: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at beginning of year | $ | 305,615 |  | $ | 16,965 |  | $ | 22,407 |  | $ | 18,120 |  | $ | 363,107
Change in actual and expected losses |  | (9,528) |  |  | (11,649) |  |  | 1,040 |  |  | 65 |  |  | (20,072)
Transfer (to) from accretable yield |  | 3,414 |  |  | 5,280 |  |  | (397) |  |  | 1,099 |  |  | 9,396
Balance at end of year | $ | 299,501 |  | $ | 10,596 |  | $ | 23,050 |  | $ | 19,284 |  | $ | 352,431
Acquired Eurobank Loans The carrying amount of acquired Eurobank loans at December 31, 2019 and 2018 is as follows:
| December 31,
| 2019 |  | 2018
| (In thousands)
Contractual required payments receivable | $ | 117,107 |  | $ | 156,722
Less: Non-accretable discount |  | 4,285 |  |  | 2,959
Cash expected to be collected |  | 112,822 |  |  | 153,763
Less: Accretable yield |  | 34,441 |  |  | 41,699
Carrying amount, gross |  | 78,381 |  |  | 112,064
Less: Allowance for loan and lease losses |  | 14,458 |  |  | 24,971
Carrying amount, net | $ | 63,923 |  | $ | 87,093
The following tables describe the accretable yield and non-accretable discount activity of acquired Eurobank loans for the years ended December 31, 2019, 2018 and 2017:
| Year Ended December 31, 2019
| Mortgage |  | Commercial |  | Leasing |  | Consumer |  | Total
| (In thousands)
Accretable Yield Activity: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at beginning of year | $ | 38,389 |  | $ | 3,310 |  | $ | - |  | $ | - |  | $ | 41,699
Accretion |  | (4,999) |  |  | (4,611) |  |  | (14) |  |  | (164) |  |  | (9,788)
Change in expected cash flows |  | 2,578 |  |  | 2,270 |  |  | (145) |  |  | 273 |  |  | 4,976
Transfer (to) from non-accretable discount |  | (1,947) |  |  | (549) |  |  | 159 |  |  | (109) |  |  | (2,446)
Balance at end of year | $ | 34,021 |  | $ | 420 |  | $ | - |  | $ | - |  | $ | 34,441
Non-Accretable Discount Activity: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at beginning of year | $ | 2,826 |  | $ | - |  | $ | - |  | $ | 133 |  | $ | 2,959
Change in actual and expected losses |  | (3,051) |  |  | 1,928 |  |  | 159 |  |  | (156) |  |  | (1,120)
Transfer from (to) accretable yield |  | 1,947 |  |  | 549 |  |  | (159) |  |  | 109 |  |  | 2,446
Balance at end of year | $ | 1,722 |  | $ | 2,477 |  | $ | - |  | $ | 86 |  | $ | 4,285
| Year Ended December 31, 2018
| Mortgage |  | Commercial |  | Leasing |  | Consumer |  | Total
| (In thousands)
Accretable Yield Activity: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at beginning of year | $ | 42,921 |  | $ | 6,751 |  |  | - |  | $ | - |  | $ | 49,672
Accretion |  | (5,964) |  |  | (6,430) |  |  | (52) |  |  | (389) |  |  | (12,835)
Change in expected cash flows |  | (1,129) |  |  | 5,023 |  |  | (329) |  |  | 700 |  |  | 4,265
Transfer from (to) non-accretable discount |  | 2,561 |  |  | (2,034) |  |  | 381 |  |  | (311) |  |  | 597
Balance at end of year | $ | 38,389 |  | $ | 3,310 |  | $ | - |  | $ | - |  | $ | 41,699
Non-Accretable Discount Activity: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at beginning of year | $ | 5,334 |  | $ | 276 |  | $ | - |  | $ | 235 |  | $ | 5,845
Change in actual and expected losses |  | 53 |  |  | (2,310) |  |  | 381 |  |  | (413) |  |  | (2,289)
Transfer (to) from accretable yield |  | (2,561) |  |  | 2,034 |  |  | (381) |  |  | 311 |  |  | (597)
Balance at end of year | $ | 2,826 |  | $ | - |  | $ | - |  | $ | 133 |  | $ | 2,959
| Year Ended December 31, 2017
| Mortgage |  | Commercial |  | Leasing |  | Consumer |  | Total
| (In thousands)
Accretable Yield Activity: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at beginning of year | $ | 48,033 |  | $ | 16,475 |  | $ | - |  | $ | - |  | $ | 64,508
Accretion |  | (7,262) |  |  | (12,985) |  |  | (30) |  |  | (283) |  |  | (20,560)
Change in expected cash flows |  | 242 |  |  | 1,881 |  |  | (217) |  |  | 759 |  |  | 2,665
Transfer from (to) non-accretable discount |  | 1,908 |  |  | 1,380 |  |  | 247 |  |  | (476) |  |  | 3,059
Balance at end of year | $ | 42,921 |  | $ | 6,751 |  | $ | - |  | $ | - |  | $ | 49,672
Non-Accretable Discount Activity: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at beginning of year | $ | 8,452 |  | $ | 3,880 |  | $ | - |  | $ | 8 |  | $ | 12,340
Change in actual and expected losses |  | (1,210) |  |  | (2,224) |  |  | 247 |  |  | (249) |  |  | (3,436)
Transfer (to) from accretable yield |  | (1,908) |  |  | (1,380) |  |  | (247) |  |  | 476 |  |  | (3,059)
Balance at end of year | $ | 5,334 |  | $ | 276 |  | $ | - |  | $ | 235 |  | $ | 5,845
Non-accrual Loans The following table presents the recorded investment in loans in non-accrual status by class of loans as of December 31, 2019 and 2018:
| 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 | $ | 1,117 |  | $ | 2,538
Years 2003 and 2004 |  | 1,784 |  |  | 5,818
Year 2005 |  | 1,486 |  |  | 3,600
Year 2006 |  | 898 |  |  | 5,140
Years 2007, 2008 and 2009 |  | 1,418 |  |  | 6,697
Years 2010, 2011, 2012, 2013 |  | 2,244 |  |  | 8,427
Years 2014, 2015, 2016, 2017 and 2018 |  | 876 |  |  | 1,462
|  | 9,823 |  |  | 33,682
Non-traditional |  | 972 |  |  | 3,085
Loss mitigation program |  | 7,940 |  |  | 22,107
|  | 18,735 |  |  | 58,874
Commercial |  |  |  |  |
Commercial secured by real estate |  |  |  |  |
Corporate |  | 7,264 |  |  | -
Institutional |  | 9,092 |  |  | 9,911
Middle market |  | 5,654 |  |  | 7,266
Retail |  | 8,024 |  |  | 16,123
|  | 30,034 |  |  | 33,300
Other commercial and industrial |  |  |  |  |
Middle market |  | 4,484 |  |  | 6,481
Retail |  | 4,362 |  |  | 2,629
Floor plan |  | 209 |  |  | 46
|  | 9,055 |  |  | 9,156
|  | 39,089 |  |  | 42,456
Consumer |  |  |  |  |
Credit cards |  | 546 |  |  | 411
Overdrafts |  | - |  |  | -
Personal lines of credit |  | 15 |  |  | 31
Personal loans |  | 3,846 |  |  | 2,909
Cash collateral personal loans |  | 294 |  |  | 3
|  | 4,701 |  |  | 3,354
Auto and leasing |  | 14,239 |  |  | 13,494
Total non-accrual originated loans | $ | 76,764 |  | $ | 118,178
| December 31,
| 2019 |  | 2018
| (In thousands)
Acquired Scotiabank PR & USVI loans accounted for under ASC 310-20 |  |  |  |  |
Commercial |  |  |  |  |
Commercial secured by real estate |  |  |  |  |
Retail | $ | 1,922 |  | $ | -
|  | 1,922 |  |  | -
Other commercial and industrial |  |  |  |  |
Retail |  | 805 |  |  | -
|  | 2,727 |  |  | -
Consumer |  |  |  |  |
Personal lines of credit |  | 212 |  |  | -
Personal loans |  | 2 |  |  | -
|  | 214 |  |  | -
Auto |  | 26 |  |  | -
Total non-accrual acquired Scotiabank PR & USVI loans accounted for under ASC 310-20 |  | 2,967 |  |  | -
Acquired BBVAPR loans accounted for under ASC 310-20 |  |  |  |  |
Commercial |  |  |  |  |
Commercial secured by real estate |  |  |  |  |
Retail | $ | - |  | $ | 54
Floor plan |  | 764 |  |  | 888
|  | 764 |  |  | 942
Other commercial and industrial |  |  |  |  |
Retail |  | 26 |  |  | 8
|  | 790 |  |  | 950
Consumer |  |  |  |  |
Credit cards |  | 350 |  |  | 380
Personal loans |  | 22 |  |  | 18
|  | 372 |  |  | 398
Auto |  | 30 |  |  | 200
Total non-accrual acquired BBVAPR loans accounted for under ASC 310-20 |  | 1,192 |  |  | 1,548
Total non-accrual loans | $ | 80,923 |  | $ | 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 December 31, 2019 and 2018, loans whose terms have been extended an d which are classified as troubled-debt restructurings that are not included in non-accrual loans amounted to $103.7 million and $112.9 million, respectively, as they are performing under their new terms. At December 31, 2019 and 2018, loans that are current in their monthly payments, but placed in non-accrual due to credit deterioration amounted to $17.6 million and $21.2 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 $61.1 million and $82.0 million at December 31, 2019 and 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-debt restructurings. The allowance for loan and lease losses for these impaired commercial loans amounted to $8.2 million and $8.4 million at December 31, 2019 and 2018, respectively. The total investment in impaired mortgage loans that were individually evaluated for impairment was $71.2 million and $84.2 million at December 31, 2019 and 2018, respectively. Impairment on mortgage loans assessed as troubled-debt restructurings was measured using the present value of cash flows. The allowance for loan losses for these impaired mortgage l oans amounted to $6.9 million and $10.2 million at December 31, 2019 and 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 December 31, 2019 and 2018 are as follows:
| December 31, 2019 |  |
| Unpaid |  | Recorded |  | Related |  |  |  |
| Principal |  | Investment |  | Allowance |  | Coverage |  |
| (In thousands) |  |
Impaired loans with specific allowance: |  |  |  |  |  |  |  |  |  |  |  |
Commercial | $ | 33,454 |  | $ | 28,555 |  | $ | 8,215 |  | 29% |  |
Residential impaired and troubled-debt restructuring |  | 78,666 |  |  | 71,196 |  |  | 6,874 |  | 10% |  |
Impaired loans with no specific allowance: |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  | 39,109 |  |  | 31,895 |  |  | N/A |  | 0% |  |
Total investment in impaired loans | $ | 151,229 |  | $ | 131,646 |  | $ | 15,089 |  | 11% |  |
| 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 December 31, 2019 and 2018 are as follows:
| December 31, 2019
| Unpaid |  | Recorded |  | Related |  |
| Principal |  | Investment |  | Allowance |  | Coverage
| (In thousands)
Impaired loans with specific allowance |  |  |  |  |  |  |  |  |  |
Commercial | $ | 926 |  | $ | 678 |  | $ | 2 |  | 0%
Impaired loans with no specific allowance |  |  |  |  |  |  |  |  |  |
Commercial | $ | - |  | $ | - |  |  | N/A |  | 0%
Total investment in impaired loans | $ | 926 |  | $ | 678 |  | $ | 2 |  | 0%
| 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 December 31, 2019 and 2018 are as follows:
| December 31, 2019
|  |  |  |  |  |  |  |  |  | Coverage
| Unpaid |  | Recorded |  |  |  | to Recorded
| Principal |  | Investment |  | Allowance |  | Investment
| (In thousands)
Impaired loan pools with specific allowance: |  |  |  |  |  |  |  |  |  |
Mortgage | $ | 400,964 |  | $ | 411,531 |  | $ | 9,376 |  | 2%
Commercial |  | 87,103 |  |  | 84,117 |  |  | 6,713 |  | 8%
Auto |  | 3,947 |  |  | 1,790 |  |  | 947 |  | 53%
Total investment in impaired loan pools | $ | 492,014 |  | $ | 497,438 |  | $ | 17,036 |  | 3%
| 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 December 31, 2019 and 2018 are as follows:
| December 31, 2019
|  |  |  |  |  |  |  |  |  | Coverage
| Unpaid |  | Recorded |  |  |  | to Recorded
| Principal |  | Investment |  | Allowance |  | Investment
| (In thousands)
Impaired loan pools with specific allowance: |  |  |  |  |  |  |  |  |  |
Mortgage | $ | 53,090 |  | $ | 49,366 |  | $ | 12,278 |  | 25%
Commercial |  | 17,176 |  |  | 17,142 |  |  | 2,180 |  | 13%
Total investment in impaired loan pools | $ | 70,266 |  | $ | 66,508 |  | $ | 14,458 |  | 22%
| December 31, 2018
|  |  |  |  |  |  |  |  |  | Coverage
| Unpaid |  | Recorded |  | Specific |  | to Recorded
| Principal |  | Investment |  | Allowance |  | Investment
| (In thousands)
Impaired loan pools with specific allowance |  |  |  |  |  |  |  |  |  |
Mortgage | $ | 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 years ended December 31, 2019, 2018 and 2017:
| Year Ended December 31,
| 2019 |  |  | 2018 |  |  | 2017
| Interest Income Recognized |  | Average Recorded Investment |  |  | 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 | $ | 503 |  | $ | 41,868 |  | $ | 1,624 |  | $ | 44,727 |  | $ | 1,538 |  | $ | 25,797
Residential troubled-debt restructuring |  | 2,661 |  |  | 73,173 |  |  | 2,556 |  |  | 84,494 |  |  | 3,301 |  |  | 87,414
Impaired loans with no specific allowance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  | 1,086 |  |  | 32,269 |  |  | 1,091 |  |  | 26,199 |  |  | 875 |  |  | 36,666
Total interest income from impaired loans | $ | 4,250 |  | $ | 147,310 |  | $ | 5,271 |  | $ | 155,420 |  | $ | 5,714 |  | $ | 149,877
Acquired loans accounted for under ASC 310-20: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Impaired loans with specific allowance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial | $ | - |  | $ | 701 |  | $ | - |  | $ | 747 |  | $ | - |  | $ | 794
Total interest income from impaired loans | $ | 4,250 |  | $ | 148,011 |  | $ | 5,271 |  | $ | 156,167 |  | $ | 5,714 |  | $ | 150,671
Modifications The following tables present the troubled-debt restructurings in all loan portfolios during the years ended December 31, 2019, 2018 and 2017.
| Year Ended December 31, 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 | 148 |  | $ | 19,130 |  | 5.85% |  | 376 |  | $ | 17,991 |  | 5.09% |  | 345
Commercial | 5 |  |  | 2,070 |  | 7.23% |  | 56 |  |  | 2,070 |  | 6.05% |  | 67
Consumer | 370 |  |  | 5,357 |  | 15.69% |  | 66 |  |  | 5,398 |  | 11.50% |  | 74
Auto | 22 |  |  | 319 |  | 7.29% |  | 70 |  |  | 326 |  | 8.97% |  | 44
| Year Ended December 31, 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 | 143 |  | $ | 19,029 |  | 5.09% |  | 342 |  | $ | 18,237 |  | 4.41% |  | 314
Commercial | 23 |  |  | 26,019 |  | 5.75% |  | 118 |  |  | 25,973 |  | 5.64% |  | 136
Consumer | 174 |  |  | 2,313 |  | 13.24% |  | 51 |  |  | 2,332 |  | 9.86% |  | 61
Auto | 2 |  |  | 40 |  | 10.42% |  | 37 |  |  | 40 |  | 10.28% |  | 32
| Year Ended December 31, 2017
| 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 | 85 |  | $ | 10,441 |  | 6.23% |  | 390 |  | $ | 10,343 |  | 4.40% |  | 384
Commercial | 24 |  |  | 13,828 |  | 6.05% |  | 57 |  |  | 13,829 |  | 5.73% |  | 62
Consumer | 107 |  |  | 1,391 |  | 11.68% |  | 62 |  |  | 1,430 |  | 10.85% |  | 69
Auto | 9 |  |  | 134 |  | 7.24% |  | 66 |  |  | 135 |  | 11.75% |  | 37
The following table presents troubled-debt restructurings for which there was a payment default during the years ended December 31, 2019, 2018,and 2017:
| Year Ended December 31,
| 2019 |  |  | 2018 |  |  | 2017
| Number of Contracts |  | Recorded Investment |  |  | Number of Contracts |  | Recorded Investment |  |  | Number of Contracts |  | Recorded Investment
| (Dollars in thousands)
Mortgage | 29 |  | $ | 3,597 |  |  | 23 |  | $ | 3,262 |  |  | 34 |  | $ | 3,129
Commercial | - |  | $ | - |  |  | 4 |  | $ | 2,141 |  |  | 5 |  | $ | 452
Consumer | 77 |  | $ | 1,118 |  |  | 28 |  | $ | 341 |  |  | 20 |  | $ | 249
Auto | 3 |  | $ | 51 |  |  | - |  | $ | - |  |  | - |  | $ | -
Credit Quality Indicators Oriental categorizes originated and other loans and acquired loans accounted for under ASC 310-20 into loan grade s 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 fol lowing definitions for loan grades: 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 capit alization better than industry standards. Special Mention: Loans classified as “special mention” have a potential weakness that deserves management’s close attention. If left uncorrected, these potential weaknesses may result in deterioration of the repay ment prospects for the loan or of the institution’s credit position at some future date. Substandard: Loans classified as “substandard” are inadequately 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 distinct possibility that the institution will sustain some loss if the deficiencies are not corrected. Doubtfu l: Loans classified as “doubtful” have all the weaknesses inherent in those classified as substandard, with the added characteristic that the weaknesses make collection or liquidation in full, on the basis of currently existing facts, conditions, and value s, 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 effected 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 loans. As of December 31, 2019 and 2018, and based on the most recent analysis performed, the loan grading of gross originated and other loans, Scotiabank PR & USVI and BBVAPR acquired loans accounted for under ASC 310-20 subject to loan grade by class of loans is as follows:
| December 31, 2019
| Loan Grades
| Balance |  |  |  |  | Special |  |  |  |  |  |  |  |
| Outstanding |  | Pass |  | Mention |  | Substandard |  | Doubtful |  | Loss
| (In thousands)
Commercial - originated and other loans held for investment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial secured by real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Corporate | $ | 238,643 |  | $ | 214,474 |  | $ | 16,905 |  | $ | 7,264 |  | $ | - |  | $ | -
Institutional |  | 137,610 |  |  | 128,169 |  |  | 349 |  |  | 9,092 |  |  | - |  |  | -
Middle market |  | 205,838 |  |  | 153,984 |  |  | 32,624 |  |  | 19,230 |  |  | - |  |  | -
Retail |  | 228,529 |  |  | 212,069 |  |  | 5,957 |  |  | 10,503 |  |  | - |  |  | -
Floor plan |  | 3,337 |  |  | 3,337 |  |  | - |  |  | - |  |  | - |  |  | -
Real estate |  | 17,083 |  |  | 17,083 |  |  | - |  |  | - |  |  | - |  |  | -
US Loan Program |  | 25,459 |  |  | 25,459 |  |  | - |  |  | - |  |  | - |  |  | -
|  | 856,499 |  |  | 754,575 |  |  | 55,835 |  |  | 46,089 |  |  | - |  |  | -
Other commercial and industrial: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Corporate |  | 137,350 |  |  | 134,982 |  |  | 2,368 |  |  | - |  |  | - |  |  | -
Institutional |  | 190,741 |  |  | 190,741 |  |  | - |  |  | - |  |  | - |  |  | -
Middle market |  | 71,533 |  |  | 63,540 |  |  | 2,518 |  |  | 5,475 |  |  | - |  |  | -
Retail |  | 119,872 |  |  | 115,551 |  |  | 84 |  |  | 4,237 |  |  | - |  |  | -
Floor plan |  | 44,363 |  |  | 42,490 |  |  | 1,664 |  |  | 209 |  |  | - |  |  | -
US Loan Program |  | 247,136 |  |  | 237,286 |  |  | 9,850 |  |  | - |  |  | - |  |  | -
|  | 810,995 |  |  | 784,590 |  |  | 16,484 |  |  | 9,921 |  |  | - |  |  | -
Total |  | 1,667,494 |  |  | 1,539,165 |  |  | 72,319 |  |  | 56,010 |  |  | - |  |  | -
Scotiabank PR & USVI Commercial - acquired loans (under ASC 310-20) (under ASC 310-20) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial secured by real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Retail |  | 34,881 |  |  | 33,306 |  |  | 35 |  |  | 1,504 |  |  | 36 |  |  | -
|  | 34,881 |  |  | 33,306 |  |  | 35 |  |  | 1,504 |  |  | 36 |  |  | -
Other commercial and industrial: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Retail |  | 153,909 |  |  | 153,769 |  |  | - |  |  | 39 |  |  | 101 |  |  | -
Corporate |  | 4,402 |  |  | 4,402 |  |  | - |  |  | - |  |  | - |  |  | -
|  | 158,311 |  |  | 158,171 |  |  | - |  |  | 39 |  |  | 101 |  |  | -
Total Scotiabank PR & USVI commercial - acquired loans |  | 193,192 |  |  | 191,477 |  |  | 35 |  |  | 1,543 |  |  | 137 |  |  | -
BBVAPR Commercial - acquired loans (under ASC 310-20) (under ASC 310-20) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial secured by real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Floor plan |  | 785 |  |  | 21 |  |  | - |  |  | 764 |  |  | - |  |  | -
|  | 785 |  |  | 21 |  |  | - |  |  | 764 |  |  | - |  |  | -
Other commercial and industrial: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Retail |  | 1,356 |  |  | 1,356 |  |  | - |  |  | - |  |  | - |  |  | -
|  | 1,356 |  |  | 1,356 |  |  | - |  |  | - |  |  | - |  |  | -
Total BBVAPR commercial - acquired loans |  | 2,141 |  |  | 1,377 |  |  | - |  |  | 764 |  |  | - |  |  | -
| December 31, 2019
| Loan Grades
| Balance |  |  |  |  | Special |  |  |  |  |  |  |  |
| Outstanding |  | Pass |  | Mention |  | Substandard |  | Doubtful |  | Loss
| (In thousands)
Retail - originated and other loans held for investment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Traditional |  | 462,554 |  |  | 452,239 |  |  | - |  |  | 10,315 |  |  | - |  |  | -
Non-traditional |  | 9,637 |  |  | 8,665 |  |  | - |  |  | 972 |  |  | - |  |  | -
Loss mitigation program |  | 94,197 |  |  | 86,556 |  |  | - |  |  | 7,641 |  |  | - |  |  | -
Mortgage secured personal loans |  | 223 |  |  | 223 |  |  | - |  |  | - |  |  | - |  |  | -
GNMA's buy-back option program |  | 10,805 |  |  | - |  |  | - |  |  | 10,805 |  |  | - |  |  | -
|  | 577,416 |  |  | 547,683 |  |  | - |  |  | 29,733 |  |  | - |  |  | -
Consumer: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Credit cards |  | 27,614 |  |  | 27,068 |  |  | - |  |  | 546 |  |  | - |  |  | -
Overdrafts |  | 216 |  |  | 165 |  |  | - |  |  | 51 |  |  | - |  |  | -
Unsecured personal lines of credit |  | 1,778 |  |  | 1,769 |  |  | - |  |  | 9 |  |  | - |  |  | -
Unsecured personal loans |  | 314,687 |  |  | 313,425 |  |  | - |  |  | 1,262 |  |  | - |  |  | -
Cash collateral personal loans |  | 17,343 |  |  | 17,049 |  |  | - |  |  | 294 |  |  | - |  |  | -
|  | 361,638 |  |  | 359,476 |  |  | - |  |  | 2,162 |  |  | - |  |  | -
Auto and Leasing |  | 1,277,732 |  |  | 1,263,506 |  |  | - |  |  | 14,226 |  |  | - |  |  | -
Total |  | 2,216,786 |  |  | 2,170,665 |  |  | - |  |  | 46,121 |  |  | - |  |  | -
Retail - acquired loans (accounted for under ASC 310-20) - Scotiabank PR & USVI |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Traditional |  | 257,803 |  |  | 257,803 |  |  | - |  |  | - |  |  | - |  |  | -
GNMA's buy-back option program |  | 64,376 |  |  | - |  |  | - |  |  | 64,376 |  |  | - |  |  | -
|  | 322,179 |  |  | 257,803 |  |  | - |  |  | 64,376 |  |  | - |  |  | -
Consumer: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Credit cards |  | 28,774 |  |  | 28,774 |  |  | - |  |  | - |  |  | - |  |  | -
Personal lines of credit |  | 50,836 |  |  | 50,624 |  |  | - |  |  | 212 |  |  | - |  |  | -
Personal loans |  | 33,147 |  |  | 33,147 |  |  | - |  |  | - |  |  | - |  |  | -
|  | 112,757 |  |  | 112,545 |  |  | - |  |  | 212 |  |  | - |  |  | -
Auto |  | 191,015 |  |  | 191,000 |  |  | - |  |  | 15 |  |  | - |  |  | -
|  | 303,772 |  |  | 303,545 |  |  | - |  |  | 227 |  |  | - |  |  | -
Retail - acquired loans (accounted for under ASC 310-20) - BBVPR |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Consumer: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Credit cards |  | 18,814 |  |  | 18,464 |  |  | - |  |  | 350 |  |  | - |  |  | -
Personal loans |  | 1,980 |  |  | 1,958 |  |  | - |  |  | 22 |  |  | - |  |  | -
|  | 20,794 |  |  | 20,422 |  |  | - |  |  | 372 |  |  | - |  |  | -
Auto |  | 135 |  |  | 106 |  |  | - |  |  | 29 |  |  | - |  |  | -
|  | 20,929 |  |  | 20,528 |  |  | - |  |  | 401 |  |  | - |  |  | -
| $ | 4,726,493 |  | $ | 4,484,559 |  | $ | 72,354 |  | $ | 169,443 |  | $ | 137 |  | $ | -
| December 31, 2018
| Loan Grades
| 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 |  | 220,925 |  |  | 195,213 |  |  | 3,996 |  |  | 21,716 |  |  | - |  |  | -
Floor plan |  | 4,184 |  |  | 2,890 |  |  | - |  |  | 1,294 |  |  | - |  |  | -
Real estate |  | 19,009 |  |  | 19,009 |  |  | - |  |  | - |  |  | - |  |  | -
US Loan Program |  | 3,189 |  |  | 3,189 |  |  | - |  |  | - |  |  | - |  |  | -
|  | 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 |  | 89,934 |  |  | 86,882 |  |  | 318 |  |  | 2,734 |  |  | - |  |  | -
Floor plan |  | 49,679 |  |  | 47,092 |  |  | 2,541 |  |  | 46 |  |  | - |  |  | -
US Loan Program |  | 220,278 |  |  | 220,278 |  |  | - |  |  | - |  |  | - |  |  | -
|  | 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
| Loan Grades
| 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 |  | $ | - |  | $ | -

X
- Definition The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -URI http://asc.fasb.org/subtopic&trid=2196772 + Details
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X
- References No definition available. + Details
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Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
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