XML 23 R47.htm IDEA: XBRL DOCUMENT v3.19.3.a.u2

Allowance for Loan and Lease Losses (Tables)

12 Months Ended

Dec. 31, 2019

Allowance for Loan and Lease Losses [Abstract]

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

	December 31,
	2019			2018
	(In thousands)
Allowance for loans and lease losses:
Originated and other loans and leases held for investment:
Mortgage	$	8,727		$	19,783
Commercial		25,989			30,326
Consumer		16,882			15,571
Auto and leasing		31,873			29,508
Total allowance for originated and other loans and lease losses		83,471			95,188
Acquired BBVAPR loans:
Accounted for under ASC 310-20 (Loans with revolving feature and/or
acquired at a premium)
Commercial		4			22
Consumer		1,564			1,905
Auto		5			135
		1,573			2,062
Accounted for under ASC 310-30 (Loans acquired with deteriorated
credit quality, including those by analogy)
Mortgage		9,376			15,225
Commercial		6,713			20,641
Auto		947			6,144
		17,036			42,010
Total allowance for acquired BBVAPR loans and lease losses		18,609			44,072
Acquired Eurobank loans:
Mortgage		12,279			15,382
Commercial		2,180			9,585
Consumer		-			4
Total allowance for acquired Eurobank loan and lease losses		14,459			24,971
Total allowance for loan and lease losses	$	116,539		$	164,231

	Year Ended December 31, 2019
	Mortgage			Commercial			Consumer			Auto and Leasing			Total
	(In thousands)
Allowance for loan and lease losses for originated and other loans:
Balance at beginning of year	$	19,783		$	30,326		$	15,571		$	29,508		$	95,188
Charge-offs		(18,564)			(12,073)			(18,910)			(47,278)			(96,825)
Recoveries		1,533			1,104			2,014			18,694			23,345
Provision for loan and lease losses		5,975			6,632			18,207			30,949			61,763
Balance at end of year	$	8,727		$	25,989		$	16,882		$	31,873		$	83,471

	Year Ended December 31, 2018
	Mortgage			Commercial			Consumer			Auto and Leasing			Total
	(In thousands)
Allowance for loan and lease losses for originated and other loans:
Balance at beginning of year	$	20,439		$	30,258		$	16,454		$	25,567		$	92,718
Charge-offs		(5,297)			(6,782)			(17,629)			(42,685)			(72,393)
Recoveries		1,047			654			1,757			19,344			22,802
Provision for originated and other loan and lease losses		3,594			6,196			14,989			27,282			52,061
Balance at end of year	$	19,783		$	30,326		$	15,571		$	29,508		$	95,188

	Year Ended December 31, 2017
	Mortgage			Commercial			Consumer			Auto and Leasing			Total
	(In thousands)
Allowance for loan and lease losses for originated and other loans:
Balance at beginning of year	$	17,344		$	8,995		$	13,067		$	19,463		$	58,869
Charge-offs		(6,623)			(7,684)			(13,641)			(33,908)			(61,856)
Recoveries		585			1,281			1,209			12,314			15,389
Provision for originated and other loan and lease losses		9,133			27,666			15,819			27,698			80,316
Balance at end of year	$	20,439		$	30,258		$	16,454		$	25,567		$	92,718

	December 31, 2019
	Mortgage			Commercial			Consumer			Auto and Leasing			Total
	(In thousands)
Allowance for loan and lease losses on originated and other loans:
Ending allowance balance attributable to loans:
Individually evaluated for impairment	$	6,874		$	8,215		$	-		$	-		$	15,089
Collectively evaluated for impairment		1,853			17,774			16,882			31,873			68,382
Total ending allowance balance	$	8,727		$	25,989		$	16,882		$	31,873		$	83,471
Loans:
Individually evaluated for impairment	$	71,196		$	60,450		$	-		$	-		$	131,646
Collectively evaluated for impairment		506,220			1,607,044			361,638			1,277,732			3,752,634
Total ending loan balance	$	577,416		$	1,667,494		$	361,638		$	1,277,732		$	3,884,280

	December 31, 2018
	Mortgage			Commercial			Consumer			Auto and Leasing			Total
	(In thousands)
Allowance for loan and lease losses on originated and other loans:
Ending allowance balance attributable to loans:
Individually evaluated for impairment	$	10,186		$	8,434		$	-		$	-		$	18,620
Collectively evaluated for impairment		9,597			21,892			15,571			29,508			76,568
Total ending allowance balance	$	19,783		$	30,326		$	15,571		$	29,508		$	95,188
Loans:
Individually evaluated for impairment	$	84,174		$	81,229		$	-		$	-		$	165,403
Collectively evaluated for impairment		584,635			1,516,359			348,980			1,129,695			3,579,669
Total ending loan balance	$	668,809		$	1,597,588		$	348,980		$	1,129,695		$	3,745,072

	Year Ended December 31, 2019
	Commercial			Consumer			Auto			Total
	(In thousands)
Allowance for loan and lease losses for acquired BBVAPR loans accounted for under ASC 310-20:
Balance at beginning of year	$	22		$	1,905		$	135		$	2,062
Charge-offs		(123)			(1,525)			(220)			(1,868)
Recoveries		6			353			250			609
Provision (recapture) for acquired BBVAPR loan and lease losses accounted for under ASC 310-20		99			831			(160)			770
Balance at end of year	$	4		$	1,564		$	5		$	1,573

	Year Ended December 31, 2018
	Commercial			Consumer			Auto			Total
	(In thousands)
Allowance for loan and lease losses for acquired BBVAPR loans accounted for under ASC 310-20:
Balance at beginning of year	$	42		$	3,225		$	595		$	3,862
Charge-offs		(6)			(2,459)			(372)			(2,837)
Recoveries		23			480			831			1,334
(Recapture) provision for acquired loan and lease losses accounted for under ASC 310-20		(37)			659			(919)			(297)
Balance at end of year	$	22		$	1,905		$	135		$	2,062

	Year Ended December 31, 2017
	Commercial			Consumer			Auto				Total
	(In thousands)
Allowance for loan and lease losses for acquired BBVAPR loans accounted for under ASC 310-20:
Balance at beginning of year	$	169		$	3,028		$	1,103			$	4,300
Charge-offs		(132)			(3,048)			(976)				(4,156)
Recoveries		5			446			1,420				1,871
Provision (recapture) for acquired loan and lease losses accounted for under ASC 310-20		-			2,799			(952)				1,847
Balance at end of year	$	42		$	3,225		$	595			$	3,862

	December 31, 2019
	Commercial			Consumer			Auto			Total
	(In thousands)
Allowance for loan and lease losses for acquired BBVAPR loans accounted for under ASC 310-20:
Ending allowance balance attributable to loans:
Individually evaluated for impairment	$	2		$	-		$	-		$	2
Collectively evaluated for impairment		2			1,564			5			1,571
Total ending allowance balance	$	4		$	1,564		$	5		$	1,573
Loans:
Individually evaluated for impairment	$	678		$	-		$	-		$	678
Collectively evaluated for impairment		1,463			20,794			135			22,392
Total ending loan balance	$	2,141		$	20,794		$	135		$	23,070

	December 31, 2018
	Commercial			Consumer			Auto			Total
	(In thousands)
Allowance for loan and lease losses for acquired BBVAPR loans accounted for under ASC 310-20:
Ending allowance balance attributable to loans:
Individually evaluated for impairment	$	14		$	-		$	-		$	14
Collectively evaluated for impairment		8			1,905			135			2,048
Total ending allowance balance	$	22		$	1,905		$	135		$	2,062
Loans:
Individually evaluated for impairment	$	747		$	-		$	-		$	747
Collectively evaluated for impairment		1,799			23,988			4,435			30,222
Total ending loan balance	$	2,546		$	23,988		$	4,435		$	30,969

	Year Ended December 31, 2019
	Mortgage			Commercial			Consumer			Auto		Total
	(In thousands)
Allowance for loan and lease losses foracquired BBVAPR loans accounted for underASC 310-30:
Balance at beginning of year	$	15,225		$	20,641		$	-	$	6,144		42,010
Provision (recapture) for acquired BBVAPR loans and lease losses accounted for under ASC 310-30		20,115			14,719			-		(2,928)		31,906
Allowance de-recognition		(25,964)			(28,647)			-		(2,269)		(56,880)
Balance at end of year	$	9,376		$	6,713		$	-	$	947		17,036

	Year Ended December 31, 2018
	Mortgage			Commercial			Consumer			Auto			Total
	(In thousands)
Allowance for loan and lease losses foracquired BBVAPR loans accounted for underASC 310-30:
Balance at beginning of year	$	14,085		$	23,691		$	18		$	7,961		$	45,755
Provision (recapture) for acquired BBVAPR loans and lease losses accounted for under ASC 310-30		1,331			1,360			(18)			(887)			1,786
Allowance de-recognition		(191)			(4,410)			-			(930)			(5,531)
Balance at end of year	$	15,225		$	20,641		$	-		$	6,144		$	42,010
	Year Ended December 31, 2017
	Mortgage			Commercial			Consumer			Auto			Total
	(In thousands)
Allowance for loan and lease losses foracquired BBVAPR loans accounted for underASC 310-30:
Balance at beginning of year	$	2,682		$	23,452		$	-		$	4,922		$	31,056
Provision for acquired BBVAPR loans and lease losses accounted for under ASC 310-30		11,497			9,758			18			3,408			24,681
Allowance de-recognition		(94)			(9,519)			-			(369)			(9,982)
Balance at end of year	$	14,085		$	23,691		$	18		$	7,961		$	45,755

	Year Ended December 31, 2019
	Mortgage			Commercial			Consumer			Total
	(In thousands)
Allowance for loan and lease losses for acquired Eurobank loans:
Balance at beginning of year	$	15,382		$	9,585		$	4		$	24,971
Provision (recapture) for loan and lease losses		3,588			(1,235)			-			2,353
Allowance de-recognition		(6,691)		$	(6,170)		$	(4)			(12,865)
Balance at end of year	$	12,279		$	2,180		$	-		$	14,459

	Year Ended December 31, 2018
	Mortgage			Commercial			Consumer			Total
	(In thousands)
Allowance for loan and lease losses for acquired Eurobank loans:
Balance at beginning of year	$	15,187		$	9,983		$	4		$	25,174
Provision for acquired Eurobank loan and lease losses		1,806			761			-			2,567
Allowance de-recognition		(1,611)			(1,159)			-			(2,770)
Balance at end of year	$	15,382		$	9,585		$	4		$	24,971
	Year Ended December 31, 2017
	Loans secured by 1-4 Family Residential Properties			Commercial			Consumer			Total
	(In thousands)
Allowance for loan and lease losses for Eurobank loans:
Balance at beginning of year	$	11,947		$	9,328		$	6		$	21,281
Provision for acquired Eurobank loan and lease losses		5,045			1,680			-			6,725
Allowance de-recognition		(1,805)			(1,025)			(2)			(2,832)
Balance at end of year	$	15,187		$	9,983		$	4		$	25,174

X

- Definition

Tabular disclosure of allowance for credit loss on financing receivable.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11B
-URI http://asc.fasb.org/extlink&oid=118936363&loc=SL6953423-111524

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=119407570&loc=SL82919249-210447

+ Details

Name:	us-gaap_AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_ValuationAllowanceAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration