LOANS HELD FOR INVESTMENT (Tables)

3 Months Ended

6 Months Ended

Jun. 30, 2020

Jun. 30, 2020

Accounts Notes And Loans Receivable [Line Items]

Loan Portfolio Held for Investment [Table Text Block]

The following provides information about the loan portfolio held for investment as of the indicated dates:

	As of June 30,		As of December 31,
	2020		2019
(In thousands)
Residential mortgage loans, mainly secured by first mortgages	$	2,890,301	$	2,933,773
Construction loans		177,777		111,317
Commercial mortgage loans		1,455,083		1,444,586
Commercial and Industrial loans (1) (2)		2,547,812		2,230,876
Consumer loans		2,295,243		2,281,653
Loans held for investment		9,366,216		9,002,205
Allowance for credit losses on loans and finance leases		(319,297)		(155,139)
Loans held for investment, net	$	9,046,919	$	8,847,066

Corporation's Nonaccrual Status and Loans 90 Days or More Still Accruing [Table text Block]

The following tables present by portfolio classes the amortized cost basis of loans on nonaccrual status and loans 90 days or more and still accruing as of June 30, 2020 and December 31, 2019 and the interest income recognized on nonaccrual loans for the quarter and six-month period ended June 30, 2020:
		As of June 30, 2020								Quarter Ended June 30, 2020		Six-Month Period Ended June 30, 2020		As of December 31, 2019
Puerto Rico and Virgin Islands region		Nonaccrual Loans with No ACL		Nonaccrual Loans with ACL		Total Nonaccrual Loans		Loans Past Due 90 days or more and Still Accruing (3) (4)		Interest Income Recognized on Nonaccrual Loans		Interest Income Recognized on Nonaccrual Loans		Total Nonaccrual Loans		Loans Past Due 90 days or more and Still Accruing (3) (4)
(In thousands)
Residential mortgage loans, mainly secured
by first mortgages:
	FHA\VA government-guaranteed	$	-	$	-	$	-	$	116,134	$	-	$	-	$	-	$	81,011
	Conventional residential mortgage loans		37,596		70,414		108,010		41,016		272		566		108,117		40,208
Construction loans			6,991		2,583		9,574		90		22		42		9,782		-
Commercial mortgage loans			10,548		23,561		34,109		1,871		33		107		40,076		2,222
Commercial and Industrial loans			6,019		13,707		19,726		1,578		11		43		18,458		7,061
Consumer Loans:
Auto loans			-		12,018		12,018		-		71		121		12,057		-
Finance leases			-		1,521		1,521		-		10		21		1,354		-
Personal loans			-		675		675		-		9		28		1,523		-
Credit cards			-		-		-		2,964		-		-		-		4,411
Other consumer loans			1,598		1,393		2,991		-		-		5		5,016		-
Total loans held for investment (1) (2)		$	62,752	$	125,872	$	188,624	$	163,653	$	428	$	933	$	196,383	$	134,913

		As of June 30, 2020								Quarter Ended June 30, 2020		Six-Month Period Ended June 30, 2020		As of December 31, 2019
Florida region		Nonaccrual Loans with No ACL		Nonaccrual Loans with ACL		Total Nonaccrual Loans		Loans Past Due 90 days or more and Still Accruing		Interest Income Recognized on Nonaccrual Loans		Interest Income Recognized on Nonaccrual Loans		Total Nonaccrual Loans		Loans Past Due 90 days or more and Still Accruing
(In thousands)
Residential mortgage loans, mainly secured
by first mortgages:
	FHA\VA government-guaranteed	$	-	$	-	$	-	$	250	$	-	$	-	$	-	$	129
	Conventional residential mortgage loans		193		14,046		14,239		-		32		115		13,291		-
Construction loans			-		-		-		-		-		-		-		-
Commercial mortgage loans			-		-		-		-		-		-		-		-
Commercial and Industrial loans			269		-		269		-		14		33		315		-
Consumer Loans:
Auto loans			-		94		94		-		-		2		163		-
Finance leases			-		-		-		-		-		-		-		-
Personal loans			-		250		250		-		-		2		5		-
Credit cards			-		-		-		-		-		-		-		-
Other consumer loans			498		-		498		-		-		4		511		-
Total loans held for investment (1)		$	960	$	14,390	$	15,350	$	250	$	46	$	156	$	14,285	$	129

		As of June 30, 2020								Quarter Ended June 30, 2020		Six-Month Period Ended June 30, 2020		As of December 31, 2019
Total		Nonaccrual Loans with No ACL		Nonaccrual Loans with ACL		Total Nonaccrual Loans		Loans Past Due 90 days or more and Still Accruing (3) (4)		Interest Income Recognized on Nonaccrual Loans		Interest Income Recognized on Nonaccrual Loans		Total Nonaccrual Loans		Loans Past Due 90 days or more and Still Accruing (3) (4)
(In thousands)
Residential mortgage loans, mainly secured
by first mortgages:
	FHA\VA government-guaranteed	$	-	$	-	$	-	$	116,384	$	-	$	-	$	-	$	81,140
	Conventional residential mortgage loans		37,789		84,460		122,249		41,016		304		681		121,408		40,208
Construction loans			6,991		2,583		9,574		90		22		42		9,782		-
Commercial mortgage loans			10,548		23,561		34,109		1,871		33		107		40,076		2,222
Commercial and Industrial loans			6,288		13,707		19,995		1,578		25		76		18,773		7,061
Consumer Loans:
Auto loans			-		12,112		12,112		-		71		123		12,220		-
Finance leases			-		1,521		1,521		-		10		21		1,354		-
Personal loans			-		925		925		-		9		30		1,528		-
Credit cards			-		-		-		2,964		-		-		-		4,411
Other consumer loans			2,096		1,393		3,489		-		-		9		5,527		-
Total loans held for investment (1) (2)		$	63,712	$	140,262	$	203,974	$	163,903	$	474	$	1,089	$	210,668	$	135,042

Corporation's Aging of the Loans Held for Investment by Portfolio Classes [Table text Block]

The Corporation’s aging of the loan portfolio held for investment by portfolio classes as of June 30, 2020 is as follows:
As of June 30, 2020
Puerto Rico and Virgin Islands region	30-59 Days Past Due		60-89 Days Past Due		90 days or more Past Due (1) (2)		Total Past Due		Current		Total loans held for investment
(In thousands)
Residential mortgage loans, mainly secured by first mortgages:
FHA/VA government-guaranteed loans (2) (3) (4)	$	-	$	3,412	$	116,134	$	119,546	$	32,205	$	151,751
Conventional residential mortgage loans (2) (4) (5)		-		36,220		149,026		185,246		2,003,292		2,188,538
Commercial loans:
Construction loans (4)		-		81		9,664		9,745		53,061		62,806
Commercial mortgage loans (4) (6)		-		1,423		35,980		37,403		1,047,382		1,084,785
Commercial and Industrial loans		5,921		146		21,304		27,371		1,579,158		1,606,529
Consumer loans:
Auto loans		17,622		4,126		12,018		33,766		1,111,789		1,145,555
Finance leases		4,552		1,969		1,521		8,042		430,809		438,851
Personal loans		2,878		1,024		675		4,577		258,488		263,065
Credit cards		447		587		2,964		3,998		262,069		266,067
Other consumer loans		1,360		942		2,991		5,293		142,842		148,135
Total loans held for investment	$	32,780	$	49,930	$	352,277	$	434,987	$	6,921,095	$	7,356,082

As of June 30, 2020
Florida region	30-59 Days Past Due		60-89 Days Past Due		90 days or more Past Due (1) (2)		Total Past Due		Current		Total loans held for investment
(In thousands)
Residential mortgage loans, mainly secured by first mortgages:
FHA/VA government-guaranteed loans (2)	$	-	$	-	$	250	$	250	$	931	$	1,181
Conventional residential mortgage loans (3)		-		-		14,239		14,239		534,592		548,831
Commercial loans:
Construction loans		4,320		-		-		4,320		110,651		114,971
Commercial mortgage loans		1,969		-		-		1,969		368,329		370,298
Commercial and Industrial loans		2,328		-		269		2,597		938,686		941,283
Consumer loans:
Auto loans		42		16		94		152		24,188		24,340
Finance leases		-		-		-		-		-		-
Personal loans		-		-		250		250		159		409
Credit cards		-		-		-		-		-		-
Other consumer loans		3		-		498		501		8,320		8,821
Total loans held for investment	$	8,662	$	16	$	15,600	$	24,278	$	1,985,856	$	2,010,134

As of June 30, 2020
Total	30-59 Days Past Due		60-89 Days Past Due		90 days or more Past Due (1) (2)		Total Past Due		Current		Total loans held for investment
(In thousands)
Residential mortgage loans, mainly secured by first mortgages:
FHA/VA government-guaranteed loans (2) (3) (4)	$	-	$	3,412	$	116,384	$	119,796	$	33,136	$	152,932
Conventional residential mortgage loans (2) (4) (5)		-		36,220		163,265		199,485		2,537,884		2,737,369
Commercial loans:
Construction loans (4)		4,320		81		9,664		14,065		163,712		177,777
Commercial mortgage loans (4) (6)		1,969		1,423		35,980		39,372		1,415,711		1,455,083
Commercial and Industrial loans		8,249		146		21,573		29,968		2,517,844		2,547,812
Consumer loans:
Auto loans		17,664		4,142		12,112		33,918		1,135,977		1,169,895
Finance leases		4,552		1,969		1,521		8,042		430,809		438,851
Personal loans		2,878		1,024		925		4,827		258,647		263,474
Credit cards		447		587		2,964		3,998		262,069		266,067
Other consumer loans		1,363		942		3,489		5,794		151,162		156,956
Total loans held for investment	$	41,442	$	49,946	$	367,877	$	459,265	$	8,906,951	$	9,366,216

The Corporation’s aging of the loan portfolio held for investment by portfolio classes as of December 31, 2019 is as follows:
As of December 31, 2019
Puerto Rico and Virgin Islands region	30-59 Days Past Due		60-89 Days Past Due		90 days or more Past Due (1) (2)		Total Past Due		Current		Total loans held for investment
(In thousands)
Residential mortgage loans, mainly secured by first mortgages:
FHA/VA government-guaranteed loans (2) (3) (4)	$	-	$	2,068	$	81,011	$	83,079	$	39,350	$	122,429
Conventional residential mortgage loans (2) (4) (5)		-		83,308		148,325		231,633		2,013,525		2,245,158
Commercial loans:
Construction loans (4)		-		105		9,782		9,887		38,359		48,246
Commercial mortgage loans (4) (6)		-		2,681		42,298		44,979		1,034,921		1,079,900
Commercial and Industrial loans		1,454		105		25,519		27,078		1,364,335		1,391,413
Consumer loans:
Auto loans		35,163		8,267		12,057		55,487		1,048,873		1,104,360
Finance leases		6,501		1,402		1,354		9,257		405,275		414,532
Personal loans		4,008		2,084		1,523		7,615		266,478		274,093
Credit cards		2,896		2,096		4,411		9,403		282,887		292,290
Other consumer loans		3,870		1,575		5,016		10,461		145,395		155,856
Total loans held for investment	$	53,892	$	103,691	$	331,296	$	488,879	$	6,639,398	$	7,128,277

As of December 31, 2019
Florida region	30-59 Days Past Due		60-89 Days Past Due		90 days or more Past Due (1) (2)		Total Past Due		Current		Total loans held for investment
(In thousands)
Residential mortgage loans, mainly secured by first mortgages:
FHA/VA government-guaranteed loans (2) (3)	$	-	$	-	$	129	$	129	$	1,351	$	1,480
Conventional residential mortgage loans (2) (3)		-		2,193		13,291		15,484		549,222		564,706
Commercial loans:
Construction loans		-		-		-		-		63,071		63,071
Commercial mortgage loans (3)		-		870		-		870		363,816		364,686
Commercial and Industrial loans		331		-		315		646		838,817		839,463
Consumer loans:
Auto loans		1,270		272		163		1,705		28,790		30,495
Finance leases		-		-		-		-		-		-
Personal loans		-		-		5		5		777		782
Credit cards		-		-		-		-		-		-
Other consumer loans		147		2		511		660		8,585		9,245
Total loans held for investment	$	1,748	$	3,337	$	14,414	$	19,499	$	1,854,429	$	1,873,928

As of December 31, 2019
Total	30-59 Days Past Due		60-89 Days Past Due		90 days or more Past Due (1) (2)		Total Past Due		Current		Total loans held for investment
(In thousands)
Residential mortgage loans, mainly secured by first mortgages:
FHA/VA government-guaranteed loans (2) (3) (4)	$	-	$	2,068	$	81,140	$	83,208	$	40,701	$	123,909
Conventional residential mortgage loans (2) (4) (5)		-		85,501		161,616		247,117		2,562,747		2,809,864
Commercial loans:
Construction loans (4)		-		105		9,782		9,887		101,430		111,317
Commercial mortgage loans (4) (6)		-		3,551		42,298		45,849		1,398,737		1,444,586
Commercial and Industrial loans		1,785		105		25,834		27,724		2,203,152		2,230,876
Consumer loans:
Auto loans		36,433		8,539		12,220		57,192		1,077,663		1,134,855
Finance leases		6,501		1,402		1,354		9,257		405,275		414,532
Personal loans		4,008		2,084		1,528		7,620		267,255		274,875
Credit cards		2,896		2,096		4,411		9,403		282,887		292,290
Other consumer loans		4,017		1,577		5,527		11,121		153,980		165,101
Total loans held for investment	$	55,640	$	107,028	$	345,710	$	508,378	$	8,493,827	$	9,002,205

Corporation's Credit Quality Indicators [Table Text Block]

Based on the most recent analysis performed, the amortized cost of commercial and construction loans by portfolio classes and by origination year based on the internal credit-risk category as of June 30, 2020 and the amortized cost of commercial and construction loans by portfolio classes based on the internal credit-risk category as of December 31, 2019 was as follows:

	As of June 30, 2020
Puerto Rico and Virgin Islands region	Term Loans																As of December 31, 2019
	Amortized Cost Basis by Origination Year
(In thousands)	2020		2019		2018		2017		2016		Prior		Revolving Loans Amortized Cost Basis		Total		Total
CONSTRUCTION
Risk Ratings:
Pass	$	7,046	$	15,532	$	6,231	$	14,945	$	2,016	$	3,903	$	-	$	49,673	$	35,680
Criticized:
Special Mention		-		770		-		-		-		-		-		770		-
Substandard		-		886		1,891		-		5,150		4,436		-		12,363		12,566
Doubtful		-		-		-		-		-		-		-		-		-
Loss		-		-		-		-		-		-		-		-		-
Total construction loans	$	7,046	$	17,188	$	8,122	$	14,945	$	7,166	$	8,339	$	-	$	62,806	$	48,246
COMMERCIAL MORTGAGE
Risk Ratings:
Pass	$	88,750	$	218,043	$	148,209	$	48,055	$	80,783	$	201,990	$	6	$	785,836	$	891,298
Criticized:
Special Mention		-		80,769		53,102		91,097		8,663		11,406		-		245,037		13,080
Substandard		-		126		-		-		682		53,104		-		53,912		175,522
Doubtful		-		-		-		-		-		-		-		-		-
Loss		-		-		-		-		-		-		-		-		-
Total commercial mortgage loans	$	88,750	$	298,938	$	201,311	$	139,152	$	90,128	$	266,500	$	6	$	1,084,785	$	1,079,900
COMMERCIAL AND INDUSTRIAL
Risk Ratings:
Pass	$	320,640	$	239,121	$	201,537	$	136,879	$	61,167	$	183,641	$	367,102	$	1,510,087	$	1,321,804
Criticized:
Special Mention		-		-		598		1,347		83		38,538		6,736		47,302		39,327
Substandard		-		80		2,698		18,456		1,608		20,515		5,783		49,140		27,265
Doubtful		-		-		-		-		-		-		-		-		2,768
Loss		-		-		-		-		-		-		-		-		249
Total commercial and industrial loans	$	320,640	$	239,201	$	204,833	$	156,682	$	62,858	$	242,694	$	379,621	$	1,606,529	$	1,391,413

					As of June 30, 2020
					Term Loans												As of December 31, 2019
Florida region					Amortized Cost Basis by Origination Year
(In thousands)	2020		2019		2018		2017		2016		Prior		Revolving Loans Amortized Cost Basis		Total		Total
CONSTRUCTION
Risk Ratings:
Pass	$	45,428	$	10,700	$	47,261	$	8,940	$	-	$	-	$	2,642	$	114,971	$	63,071
Criticized:
Special Mention		-		-		-		-		-		-		-		-		-
Substandard		-		-		-		-		-		-		-		-		-
Doubtful		-		-		-		-		-		-		-		-		-
Loss		-		-		-		-		-		-		-		-		-
Total construction loans	$	45,428	$	10,700	$	47,261	$	8,940	$	-	$	-	$	2,642	$	114,971	$	63,071
COMMERCIAL MORTGAGE
Risk Ratings:
Pass	$	12,188	$	93,301	$	43,221	$	56,161	$	41,332	$	32,536	$	18,750	$	297,489	$	364,370
Criticized:
Special Mention		-		19,119		6,724		15,417		10,758		15,633		4,838		72,489		-
Substandard		-		-		-		-		-		320		-		320		316
Doubtful		-		-		-		-		-		-		-		-		-
Loss		-		-		-		-		-		-		-		-		-
Total commercial mortgage loans	$	12,188	$	112,420	$	49,945	$	71,578	$	52,090	$	48,489	$	23,588	$	370,298	$	364,686
COMMERCIAL AND INDUSTRIAL
Risk Ratings:
Pass	$	156,378	$	301,890	$	101,970	$	97,636	$	12,259	$	61,501	$	104,188	$	835,822	$	837,697
Criticized:
Special Mention		38,790		40,753		17,877		6,311		-		-		-		103,731		-
Substandard		-		-		-		-		-		1,730		-		1,730		1,766
Doubtful		-		-		-		-		-		-		-		-		-
Loss		-		-		-		-		-		-		-		-		-
Total commercial and industrial loans	$	195,168	$	342,643	$	119,847	$	103,947	$	12,259	$	63,231	$	104,188	$	941,283	$	839,463

	As of June 30, 2020
Total	Term Loans																As of December 31, 2019
	Amortized Cost Basis by Origination Year
(In thousands)	2020		2019		2018		2017		2016		Prior		Revolving Loans Amortized Cost Basis		Total		Total
CONSTRUCTION
Risk Ratings:
Pass	$	52,474	$	26,232	$	53,492	$	23,885	$	2,016	$	3,903	$	2,642	$	164,644	$	98,751
Criticized:
Special Mention		-		770		-		-		-		-		-		770		-
Substandard		-		886		1,891		-		5,150		4,436		-		12,363		12,566
Doubtful		-		-		-		-		-		-		-		-		-
Loss		-		-		-		-		-		-		-		-		-
Total construction loans	$	52,474	$	27,888	$	55,383	$	23,885	$	7,166	$	8,339	$	2,642	$	177,777	$	111,317
COMMERCIAL MORTGAGE
Risk Ratings:
Pass	$	100,938	$	311,344	$	191,430	$	104,216	$	122,115	$	234,526	$	18,756	$	1,083,325	$	1,255,668
Criticized:
Special Mention		-		99,888		59,826		106,514		19,421		27,039		4,838		317,526		13,080
Substandard		-		126		-		-		682		53,424		-		54,232		175,838
Doubtful		-		-		-		-		-		-		-		-		-
Loss		-		-		-		-		-		-		-		-		-
Total commercial mortgage loans	$	100,938	$	411,358	$	251,256	$	210,730	$	142,218	$	314,989	$	23,594	$	1,455,083	$	1,444,586
COMMERCIAL AND INDUSTRIAL
Risk Ratings:
Pass	$	477,018	$	541,011	$	303,507	$	234,515	$	73,426	$	245,142	$	471,290	$	2,345,909	$	2,159,501
Criticized:
Special Mention		38,790		40,753		18,475		7,658		83		38,538		6,736		151,033		39,327
Substandard		-		80		2,698		18,456		1,608		22,245		5,783		50,870		29,031
Doubtful		-		-		-		-		-		-		-		-		2,768
Loss		-		-		-		-		-		-		-		-		249
Total commercial and industrial loans	$	515,808	$	581,844	$	324,680	$	260,629	$	75,117	$	305,925	$	483,809	$	2,547,812	$	2,230,876

The following table presents the amortized cost of residential mortgage loans by origination year based on original loan-to-value-ratio (LTV) and based on original credit scores as of June 30, 2020 and the amortized cost of residential mortgage loans by original LTV and original credit scores as of December 31, 2019:

	As of June 30, 2020																As of December 31, 2019
	Term Loans
RESIDENTIAL MORTGAGES	Amortized Cost Basis by Origination Year
(In thousands)	2020		2019		2018		2017		2016		Prior		Revolving Loans Amortized Cost Basis		Total		Total
Puerto Rico and Virgin Islands region:
FHA/VA government-guaranteed loans	$	-	$	1,416	$	3,831	$	5,063	$	10,934	$	130,507	$	-	$	151,751	$	122,429
Conventional residential mortgage loans:
Original LTV
Less than or equal to 90 percent		10,830		62,391		96,926		63,239		84,141		1,326,130		-		1,643,657		1,684,340
Greater than 90 percent but less than
or equal to 100 percent		7,526		1,579		5,098		2,543		11,456		424,455		-		452,657		460,879
Greater than 100 percent		-		935		5,499		3,130		7,320		75,340		-		92,224		99,939
Total residential mortgages in
Puerto Rico and Virgin Islands region	$	18,356	$	66,321	$	111,354	$	73,975	$	113,851	$	1,956,432	$	-	$	2,340,289	$	2,367,587
Florida region:
FHA/VA government-guaranteed loans	$	-	$	-	$	-	$	288	$	-	$	893	$	-	$	1,181	$	1,480
Conventional residential mortgage loans:
Original LTV
Less than or equal to 90 percent		13,341		54,445		68,257		93,884		87,669		208,514		-		526,110		549,850
Greater than 90 percent but less than
or equal to 100 percent		4,291		2,049		4,847		4,944		2,546		4,044		-		22,721		14,796
Greater than 100 percent		-		-		-		-		-		-		-		-		60
Total residential mortgages in Florida region	$	17,632	$	56,494	$	73,104	$	99,116	$	90,215	$	213,451	$	-	$	550,012	$	566,186
Total:
FHA/VA government-guaranteed loans	$	-	$	1,416	$	3,831	$	5,351	$	10,934	$	131,400	$	-	$	152,932	$	123,909
Conventional residential mortgage loans:
Original LTV
Less than or equal to 90 percent		24,171		116,836		165,183		157,123		171,810		1,534,644		-		2,169,767		2,234,190
Greater than 90 percent but less than
or equal to 100 percent		11,817		3,628		9,945		7,487		14,002		428,499		-		475,378		475,675
Greater than 100 percent		-		935		5,499		3,130		7,320		75,340		-		92,224		99,999
Total residential mortgages	$	35,988	$	122,815	$	184,458	$	173,091	$	204,066	$	2,169,883	$	-	$	2,890,301	$	2,933,773

	As of June 30, 2020																As of December 31, 2019
	Term Loans
RESIDENTIAL MORTGAGES	Amortized Cost Basis by Origination Year
(In thousands)	2020		2019		2018		2017		2016		Prior		Revolving Loans Amortized Cost Basis		Total		Total
Puerto Rico and Virgin Islands region:
FHA/VA government-guaranteed loans	$	-	$	1,416	$	3,831	$	5,063	$	10,934	$	130,507	$	-	$	151,751	$	122,429
Conventional residential mortgage loans:
Original FICO Score
Less than 620		-		-		465		1,274		75		278,722		-		280,536		286,754
Greater than or equal to 620
and less than 680		88		2,241		7,391		6,969		7,796		378,751		-		403,236		416,766
Greater than or equal to 680
and less than 740		12,180		23,047		39,118		20,423		34,391		487,098		-		616,257		626,291
Greater than or equal to 740		6,088		39,617		60,549		40,246		60,655		681,354		-		888,509		915,347
Total residential mortgages in
Puerto Rico and Virgin Islands region	$	18,356	$	66,321	$	111,354	$	73,975	$	113,851	$	1,956,432	$	-	$	2,340,289	$	2,367,587
Florida region:
FHA/VA government-guaranteed loans	$	-	$	-	$	-	$	288	$	-	$	893	$	-	$	1,181	$	1,480
Conventional residential mortgage loans:
Original FICO Score
Less than 620		-		-		2,560		-		-		834		-		3,394		3,485
Greater than or equal to 620
and less than 680		735		5,172		3,660		9,573		11,949		18,215		-		49,304		51,164
Greater than or equal to 680
and less than 740		7,737		16,553		18,963		31,598		28,896		47,474		-		151,221		151,544
Greater than or equal to 740		9,160		34,769		47,921		57,657		49,370		146,035		-		344,912		358,513
Total residential mortgages in Florida region	$	17,632	$	56,494	$	73,104	$	99,116	$	90,215	$	213,451	$	-	$	550,012	$	566,186
Total:
FHA/VA government-guaranteed loans	$	-	$	1,416	$	3,831	$	5,351	$	10,934	$	131,400	$	-	$	152,932	$	123,909
Conventional residential mortgage loans:
Original FICO Score
Less than 620		-		-		3,025		1,274		75		279,556		-		283,930		290,239
Greater than or equal to 620
and less than 680		823		7,413		11,051		16,542		19,745		396,966		-		452,540		467,930
Greater than or equal to 680
and less than 740		19,917		39,600		58,081		52,021		63,287		534,572		-		767,478		777,835
Greater than or equal to 740		15,248		74,386		108,470		97,903		110,025		827,389		-		1,233,421		1,273,860
Total residential mortgages	$	35,988	$	122,815	$	184,458	$	173,091	$	204,066	$	2,169,883	$	-	$	2,890,301	$	2,933,773

The following tables present the amortized cost of consumer loans by origination year based on original credit scores as of June 30, 2020 and consumer loans based on original credit scores as of December 31, 2019:

CONSUMER	As of June 30, 2020
	Term Loans																As of December 31, 2019
Puerto Rico and Virgin Islands region	Amortized Cost Basis by Origination Year
(In thousands)	2020		2019		2018		2017		2016		Prior		Revolving Loans Amortized Cost Basis		Total		Total
Auto loans
Original FICO score
Less than 620	$	18,786	$	53,201	$	27,903	$	12,788	$	9,165	$	7,301	$	-	$	129,144	$	126,540
Greater than or equal to 620
and less than 680		54,501		156,426		101,118		45,058		22,959		18,835		-		398,897		388,890
Greater than or equal to 680
and less than 740		50,172		137,516		85,384		39,127		22,443		12,954		-		347,596		333,734
Greater than or equal to 740		45,567		106,306		55,733		31,462		20,509		10,341		-		269,918		255,196
Total auto loans	$	169,026	$	453,449	$	270,138	$	128,435	$	75,076	$	49,431	$	-	$	1,145,555	$	1,104,360
Finance leases
Original FICO score
Less than 620	$	1,331	$	5,975	$	5,045	$	2,187	$	680	$	560	$	-	$	15,778	$	15,852
Greater than or equal to 620
and less than 680		10,686		39,440		31,190		14,379		6,050		3,843		-		105,588		100,438
Greater than or equal to 680
and less than 740		20,197		63,842		52,468		21,747		13,516		7,329		-		179,099		170,034
Greater than or equal to 740		18,284		53,918		36,931		11,096		12,249		5,908		-		138,386		128,208
Total finance leases	$	50,498	$	163,175	$	125,634	$	49,409	$	32,495	$	17,640	$	-	$	438,851	$	414,532
Personal loans
Original FICO score
Less than 620	$	1,139	$	2,693	$	1,941	$	748	$	635	$	511	$	-	$	7,667	$	8,197
Greater than or equal to 620
and less than 680		5,641		26,621		11,320		4,561		1,660		844		-		50,647		52,712
Greater than or equal to 680
and less than 740		13,899		51,115		26,322		12,153		5,088		2,525		-		111,102		114,147
Greater than or equal to 740		10,677		38,704		24,842		11,679		5,545		2,202		-		93,649		98,668
Unscorable		-		-		-		-		-		-		-		-		369
Total personal loans	$	31,356	$	119,133	$	64,425	$	29,141	$	12,928	$	6,082	$	-	$	263,065	$	274,093
Credit cards
Original FICO score
Less than 620	$	-	$	-	$	-	$	-	$	-	$	-	$	9,991	$	9,991	$	11,247
Greater than or equal to 620
and less than 680		-		-		-		-		-		-		53,486		53,486		57,643
Greater than or equal to 680
and less than 740		-		-		-		-		-		-		116,679		116,679		126,977
Greater than or equal to 740		-		-		-		-		-		-		85,911		85,911		96,423
Total credit cards	$	-	$	-	$	-	$	-	$	-	$	-	$	266,067	$	266,067	$	292,290
Other consumer loans
Original FICO score
Less than 620	$	3,313	$	13,308	$	3,574	$	2,187	$	936	$	574	$	2,896	$	26,788	$	28,251
Greater than or equal to 620
and less than 680		9,736		31,904		9,078		4,847		2,196		6,708		1,723		66,192		68,727
Greater than or equal to 680
and less than 740		6,399		18,053		5,872		2,808		1,171		3,133		2,888		40,324		41,914
Greater than or equal to 740		1,556		4,713		1,515		825		352		2,065		1,434		12,460		13,359
Unscorable		-		-		-		-		-		1,930		441		2,371		3,605
Total other consumer loans	$	21,004	$	67,978	$	20,039	$	10,667	$	4,655	$	14,410	$	9,382	$	148,135	$	155,856
Total consumer loans in Puerto Rico and Virgin Islands region	$	271,884	$	803,735	$	480,236	$	217,652	$	125,154	$	87,563	$	275,449	$	2,261,673	$	2,241,131

CONSUMER	As of June 30, 2020
	Term Loans																As of December 31, 2019
Florida region	Amortized Cost Basis by Origination Year
(In thousands)	2020		2019		2018		2017		2016		Prior		Revolving Loans Amortized Cost Basis		Total		Total
Auto loans
Original FICO score
Less than 620	$	-	$	38	$	1,058	$	965	$	799	$	202	$	-	$	3,062	$	3,857
Greater than or equal to 620
and less than 680		-		583		4,874		3,988		1,904		620		-		11,969		15,052
Greater than or equal to 680
and less than 740		-		478		3,642		1,785		723		201		-		6,829		8,590
Greater than or equal to 740		-		304		1,661		352		136		27		-		2,480		2,996
Total auto loans	$	-	$	1,403	$	11,235	$	7,090	$	3,562	$	1,050	$	-	$	24,340	$	30,495
Finance leases
Original FICO score
Less than 620	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-
Greater than or equal to 620
and less than 680		-		-		-		-		-		-		-		-		-
Greater than or equal to 680
and less than 740		-		-		-		-		-		-		-		-		-
Greater than or equal to 740		-		-		-		-		-		-		-		-		-
Total finance leases	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-
Personal loans
Original FICO score
Less than 620	$	-	$	9	$	-	$	-	$	250	$	-	$	-	$	259	$	593
Greater than or equal to 620
and less than 680		9		-		-		-		-		-		-		9		-
Greater than or equal to 680
and less than 740		-		48		-		23		-		-		-		71		85
Greater than or equal to 740		-		-		-		70		-		-		-		70		71
Unscorable		-		-		-		-		-		-		-		-		33
Total personal loans	$	9	$	57	$	-	$	93	$	250	$	-	$	-	$	409	$	782
Credit cards
Original FICO score
Less than 620	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-
Greater than or equal to 620
and less than 680		-		-		-		-		-		-		-		-		-
Greater than or equal to 680
and less than 740		-		-		-		-		-		-		-		-		-
Greater than or equal to 740		-		-		-		-		-		-		-		-		-
Total credit cards	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-
Other consumer loans
Original FICO score
Less than 620	$	71	$	50	$	-	$	-	$	-	$	-	$	-	$	121	$	83
Greater than or equal to 620
and less than 680		190		-		-		111		28		623		95		1,047		874
Greater than or equal to 680
and less than 740		180		-		43		51		327		1,295		527		2,423		2,559
Greater than or equal to 740		-		-		-		25		322		2,828		2,055		5,230		5,573
Unscorable		-		-		-		-		-		-		-		-		156
Total other consumer loans	$	441	$	50	$	43	$	187	$	677	$	4,746	$	2,677	$	8,821	$	9,245
Total consumer loans in Florida region	$	450	$	1,510	$	11,278	$	7,370	$	4,489	$	5,796	$	2,677	$	33,570	$	40,522

CONSUMER	As of June 30, 2020
	Term Loans																As of December 31, 2019
Total	Amortized Cost Basis by Origination Year
(In thousands)	2020		2019		2018		2017		2016		Prior		Revolving Loans Amortized Cost Basis		Total		Total
Auto loans
Original FICO score
Less than 620	$	18,786	$	53,239	$	28,961	$	13,753	$	9,964	$	7,503	$	-	$	132,206	$	130,397
Greater than or equal to 620
and less than 680		54,501		157,009		105,992		49,046		24,863		19,455		-		410,866		403,942
Greater than or equal to 680
and less than 740		50,172		137,994		89,026		40,912		23,166		13,155		-		354,425		342,324
Greater than or equal to 740		45,567		106,610		57,394		31,814		20,645		10,368		-		272,398		258,192
Total auto loans	$	169,026	$	454,852	$	281,373	$	135,525	$	78,638	$	50,481	$	-	$	1,169,895	$	1,134,855
Finance leases
Original FICO score
Less than 620	$	1,331	$	5,975	$	5,045	$	2,187	$	680	$	560	$	-	$	15,778	$	15,852
Greater than or equal to 620
and less than 680		10,686		39,440		31,190		14,379		6,050		3,843		-		105,588		100,438
Greater than or equal to 680
and less than 740		20,197		63,842		52,468		21,747		13,516		7,329		-		179,099		170,034
Greater than or equal to 740		18,284		53,918		36,931		11,096		12,249		5,908		-		138,386		128,208
Total finance leases	$	50,498	$	163,175	$	125,634	$	49,409	$	32,495	$	17,640	$	-	$	438,851	$	414,532
Personal loans
Original FICO score
Less than 620	$	1,139	$	2,702	$	1,941	$	748	$	885	$	511	$	-	$	7,926	$	8,790
Greater than or equal to 620
and less than 680		5,650		26,621		11,320		4,561		1,660		844		-		50,656		52,712
Greater than or equal to 680
and less than 740		13,899		51,163		26,322		12,176		5,088		2,525		-		111,173		114,232
Greater than or equal to 740		10,677		38,704		24,842		11,749		5,545		2,202		-		93,719		98,739
Unscorable		-		-		-		-		-		-		-		-		402
Total personal loans	$	31,365	$	119,190	$	64,425	$	29,234	$	13,178	$	6,082	$	-	$	263,474	$	274,875
Credit cards
Original FICO score
Less than 620	$	-	$	-	$	-	$	-	$	-	$	-	$	9,991	$	9,991	$	11,247
Greater than or equal to 620
and less than 680		-		-		-		-		-		-		53,486		53,486		57,643
Greater than or equal to 680
and less than 740		-		-		-		-		-		-		116,679		116,679		126,977
Greater than or equal to 740		-		-		-		-		-		-		85,911		85,911		96,423
Total credit cards	$	-	$	-	$	-	$	-	$	-	$	-	$	266,067	$	266,067	$	292,290
Other consumer loans
Original FICO score
Less than 620	$	3,384	$	13,358	$	3,574	$	2,187	$	936	$	574	$	2,896	$	26,909	$	28,334
Greater than or equal to 620
and less than 680		9,926		31,904		9,078		4,958		2,224		7,331		1,818		67,239		69,601
Greater than or equal to 680
and less than 740		6,579		18,053		5,915		2,859		1,498		4,428		3,415		42,747		44,473
Greater than or equal to 740		1,556		4,713		1,515		850		674		4,893		3,489		17,690		18,932
Unscorable		-		-		-		-		-		1,930		441		2,371		3,761
Total other consumer loans	$	21,445	$	68,028	$	20,082	$	10,854	$	5,332	$	19,156	$	12,059	$	156,956	$	165,101
Total consumer loans	$	272,334	$	805,245	$	491,514	$	225,022	$	129,643	$	93,359	$	278,126	$	2,295,243	$	2,281,653

Collateral Pledged [Member]

Accounts Notes And Loans Receivable [Line Items]

Loan Portfolio Held for Investment [Table Text Block]

The following tables present information about collateral dependent loans that were individually evaluated for purposes of determining the ACL as of June 30, 2020:

Collateral dependent loans
June 30, 2020
		Collateral Dependent Loans - With Specific Allowance			Collateral Dependent Loans - With No Related Specific Allowance		Collateral Dependent Loans - Total
Puerto Rico and Virgin Islands region	Amortized Cost (1)		Related Specific Allowance		Amortized Cost (1)		Amortized Cost (1)		Related Specific Allowance
(In thousands)
Residential mortgage loans:
FHA/VA government-guaranteed loans	$	-	$	-	$	-	$	-	$	-
Conventional residential mortgage loans		72,442		10,999		38,019		110,461		10,999
Commercial loans:
Construction loans		-		-		9,387		9,387		-
Commercial mortgage loans		22,128		6,259		39,518		61,646		6,259
Commercial and Industrial loans		31,204		6,418		16,275		47,479		6,418
Consumer loans:
Auto loans		-		-		-		-		-
Finance leases		-		-		-		-		-
Personal loans		146		2		-		146		2
Credit cards		-		-		-		-		-
Other consumer loans		989		88		-		989		88
	$	126,909	$	23,766	$	103,199	$	230,108	$	23,766

		Collateral Dependent Loans - With Specific Allowance			Collateral Dependent Loans - With No Related Specific Allowance		Collateral Dependent Loans - Total
Florida region	Amortized Cost (1)		Related Specific Allowance		Amortized Cost (1)		Amortized Cost (1)		Related Specific Allowance
(In thousands)
Residential mortgage loans:
FHA/VA government-guaranteed loans	$	-	$	-	$	-	$	-	$	-
Conventional residential mortgage loans		9,346		1,275		-		9,346		1,275
Commercial loans:
Construction loans		-		-		-		-		-
Commercial mortgage loans		-		-		5,215		5,215		-
Commercial and Industrial loans		-		-		269		269		-
Consumer loans:
Auto loans		-		-		-		-		-
Finance leases		-		-		-		-		-
Personal loans		-		-		-		-		-
Credit cards		-		-		-		-		-
Other consumer loans		-		-		-		-		-
	$	9,346	$	1,275	$	5,484	$	14,830	$	1,275

		Collateral Dependent Loans - With Specific Allowance			Collateral Dependent Loans - With No Related Specific Allowance		Collateral Dependent Loans - Total
Total	Amortized Cost (1)		Related Specific Allowance		Amortized Cost (1)		Amortized Cost (1)		Related Specific Allowance
(In thousands)
Residential mortgage loans:
FHA/VA government-guaranteed loans	$	-	$	-	$	-	$	-	$	-
Conventional residential mortgage loans		81,788		12,274		38,019		119,807		12,274
Commercial loans:
Construction loans		-		-		9,387		9,387		-
Commercial mortgage loans		22,128		6,259		44,733		66,861		6,259
Commercial and Industrial loans		31,204		6,418		16,544		47,748		6,418
Consumer loans:
Auto loans		-		-		-		-		-
Finance leases		-		-		-		-		-
Personal loans		146		2		-		146		2
Credit cards		-		-		-		-		-
Other consumer loans		989		88		-		989		88
	$	136,255	$	25,041	$	108,683	$	244,938	$	25,041

TDR [Member]

Accounts Notes And Loans Receivable [Line Items]

Troubled Debt Restructurings On Financing Receivables [Table Text Block]

Selected information on the Corporation’s TDR loans held for investment based on the amortized cost by loan class and modification type is summarized in the following tables as of the indicated dates:

	As of June 30, 2020
Puerto Rico and Virgin Islands region	Interest rate below market		Maturity or term extension		Combination of reduction in interest rate and extension of maturity		Forgiveness of principal and/or interest		Forbearance Agreement		Other (1)		Total
(In thousands)
TDRs:
Conventional residential mortgage loans	$	18,130	$	11,266	$	213,274	$	-	$	223	$	65,300	$	308,193
Construction loans		23		2,429		1,634		-		-		210		4,296
Commercial mortgage loans		895		1,400		36,670		-		19,704		8,065		66,734
Commercial and Industrial loans		555		13,821		15,343		-		18,378		36,488		84,585
Consumer loans:
Auto loans		-		639		6,188		-		-		6,385		13,212
Finance leases		-		29		826		-		-		645		1,500
Personal loans		23		34		707		-		-		247		1,011
Credit cards		-		-		2,655		19		-		-		2,674
Other consumer loans		1,895		1,110		572		141		-		340		4,058
Total Troubled Debt Restructurings in Puerto Rico
and Virgin Islands region	$	21,521	$	30,728	$	277,869	$	160	$	38,305	$	117,680	$	486,263

	As of June 30, 2020
Florida region	Interest rate below market		Maturity or term extension		Combination of reduction in interest rate and extension of maturity		Forgiveness of principal and/or interest		Forbearance Agreement		Other (1)		Total
(In thousands)
TDRs:
Conventional residential mortgage loans	$	1,002	$	408	$	1,969	$	-	$	-	$	26	$	3,405
Construction loans		-		-		-		-		-		-		-
Commercial mortgage loans		2,895		848		1,772		-		-		-		5,515
Commercial and Industrial loans		-		-		-		-		-		269		269
Consumer loans:
Auto loans		-		72		18		-		-		-		90
Finance leases		-		-		-		-		-		-		-
Personal loans		-		-		-		-		-		-		-
Credit cards		-		-		-		-		-		-		-
Other consumer loans		37		-		178		-		-		450		665
Total Troubled Debt Restructurings in Florida Region	$	3,934	$	1,328	$	3,937	$	-	$	-	$	745	$	9,944

	As of June 30, 2020
Total	Interest rate below market		Maturity or term extension		Combination of reduction in interest rate and extension of maturity		Forgiveness of principal and/or interest		Forbearance Agreement		Other (1)		Total
(In thousands)
TDRs:
Conventional residential mortgage loans	$	19,132	$	11,674	$	215,243	$	-	$	223	$	65,326	$	311,598
Construction loans		23		2,429		1,634		-		-		210		4,296
Commercial mortgage loans		3,790		2,248		38,442		-		19,704		8,065		72,249
Commercial and Industrial loans		555		13,821		15,343		-		18,378		36,757		84,854
Consumer loans:
Auto loans		-		711		6,206		-		-		6,385		13,302
Finance leases		-		29		826		-		-		645		1,500
Personal loans		23		34		707		-		-		247		1,011
Credit cards		-		-		2,655		19		-		-		2,674
Other consumer loans		1,932		1,110		750		141		-		790		4,723
Total Troubled Debt Restructurings	$	25,455	$	32,056	$	281,806	$	160	$	38,305	$	118,425	$	496,207

	As of December 31, 2019
Puerto Rico and Virgin Islands region	Interest rate below market		Maturity or term extension		Combination of reduction in interest rate and extension of maturity		Forgiveness of principal and/or interest		Forbearance Agreement		Other (1)		Total
(In thousands)
TDRs:
Conventional residential mortgage loans	$	18,561	$	11,188	$	219,618	$	-	$	142	$	63,638	$	313,147
Construction loans		24		2,469		1,639		-		-		189		4,321
Commercial mortgage loans		909		1,414		39,131		-		19,848		8,149		69,451
Commercial and Industrial loans		579		16,160		12,077		142		692		36,884		66,534
Consumer loans:
Auto loans		-		801		7,374		-		-		6,249		14,424
Finance leases		-		40		1,066		-		-		426		1,532
Personal loans		26		43		845		-		-		159		1,073
Credit cards		-		-		2,767		24		-		-		2,791
Other consumer loans		2,020		1,196		770		180		-		337		4,503
Total Troubled Debt Restructurings in Puerto Rico
and Virgin Island region	$	22,119	$	33,311	$	285,287	$	346	$	20,682	$	116,031	$	477,776

	As of December 31, 2019
Florida region	Interest rate below market		Maturity or term extension		Combination of reduction in interest rate and extension of maturity		Forgiveness of principal and/or interest		Forbearance Agreement		Other (1)		Total
(In thousands)
TDRs:
Conventional residential mortgage loans	$	1,009	$	412	$	2,049	$	-	$	-	$	32	$	3,502
Construction loans		-		-		-		-		-		-		-
Commercial mortgage loans		2,901		862		1,765		-		-		-		5,528
Commercial and Industrial loans		-		-		-		-		-		315		315
Consumer loans:
Auto loans		-		97		19		-		-		-		116
Finance leases		-		-		-		-		-		-		-
Personal loans		-		-		-		-		-		-		-
Credit cards		-		-		-		-		-		-		-
Other consumer loans		39		-		183		-		-		538		760
Total Troubled Debt Restructurings in Florida region	$	3,949	$	1,371	$	4,016	$	-	$	-	$	885	$	10,221

	As of December 31, 2019
Total	Interest rate below market		Maturity or term extension		Combination of reduction in interest rate and extension of maturity		Forgiveness of principal and/or interest		Forbearance Agreement		Other (1)		Total
(In thousands)
TDRs:
Conventional residential mortgage loans	$	19,570	$	11,600	$	221,667	$	-	$	142	$	63,670	$	316,649
Construction loans		24		2,469		1,639		-		-		189		4,321
Commercial mortgage loans		3,810		2,276		40,896		-		19,848		8,149		74,979
Commercial and Industrial loans		579		16,160		12,077		142		692		37,199		66,849
Consumer loans:
Auto loans		-		898		7,393		-		-		6,249		14,540
Finance leases		-		40		1,066		-		-		426		1,532
Personal loans		26		43		845		-		-		159		1,073
Credit cards		-		-		2,767		24		-		-		2,791
Other consumer loans		2,059		1,196		953		180		-		875		5,263
Total Troubled Debt Restructurings	$	26,068	$	34,682	$	289,303	$	346	$	20,682	$	116,916	$	487,997

The following table presents the Corporation's TDR loans held for investment activity for the indicated periods:
	Quarter Ended				Six-Month Period Ended
	June 30,				June 30,
	2020		2019		2020		2019
(In thousands)
Beginning balance of TDRs	$	497,295	$	589,795	$	487,997	$	582,647
New TDRs		5,421		6,961		28,546		32,420
Increases to existing TDRs		3,508		347		3,611		1,522
Charge-offs post modification		(1,178)		(2,092)		(3,515)		(4,913)
Foreclosures		(27)		(3,278)		(1,638)		(6,921)
Paid-off, partial payments and other		(8,812)		(9,344)		(18,794)		(22,366)
Ending balance of TDRs	$	496,207	$	582,389	$	496,207	$	582,389

The following tables provide a breakdown of the TDR loans held for investment by those in accrual and nonaccrual status as of the indicated dates:
June 30, 2020	Puerto Rico and
	Virgin Islands region						Florida region						Total
	Accrual		Nonaccrual		Total TDRs		Accrual		Nonaccrual		Total TDRs		Accrual		Nonaccrual (1)		Total TDRs
(In thousands)
Conventional residential mortgage loans	$	252,538	$	55,655	$	308,193	$	3,405	$	-	$	3,405	$	255,943	$	55,655	$	311,598
Construction loans		3,228		1,068		4,296		-		-		-		3,228		1,068		4,296
Commercial mortgage loans		45,130		21,604		66,734		5,515		-		5,515		50,645		21,604		72,249
Commercial and Industrial loans		75,698		8,887		84,585		-		269		269		75,698		9,156		84,854
Consumer loans:
Auto loans		7,570		5,642		13,212		90		-		90		7,660		5,642		13,302
Finance leases		1,492		8		1,500		-		-		-		1,492		8		1,500
Personal loans		1,011		-		1,011		-		-		-		1,011		-		1,011
Credit Cards		2,674		-		2,674		-		-		-		2,674		-		2,674
Other consumer loans		3,714		344		4,058		602		63		665		4,316		407		4,723
Total Troubled Debt Restructurings	$	393,055	$	93,208	$	486,263	$	9,612	$	332	$	9,944	$	402,667	$	93,540	$	496,207

December 31, 2019	Puerto Rico and
	Virgin Islands region						Florida region						Total
	Accrual		Nonaccrual		Total TDRs		Accrual		Nonaccrual		Total TDRs		Accrual		Nonaccrual (1)		Total TDRs
(In thousands)
Conventional residential mortgage loans	$	262,244	$	50,903	$	313,147	$	3,502	$	-	$	3,502	$	265,746	$	50,903	$	316,649
Construction loans		3,238		1,083		4,321		-		-		-		3,238		1,083		4,321
Commercial mortgage loans		45,534		23,917		69,451		5,528		-		5,528		51,062		23,917		74,979
Commercial and Industrial loans		59,689		6,845		66,534		-		315		315		59,689		7,160		66,849
Consumer loans:
Auto loans		8,440		5,984		14,424		116		-		116		8,556		5,984		14,540
Finance leases		1,502		30		1,532		-		-		-		1,502		30		1,532
Personal loans		1,052		21		1,073		-		-		-		1,052		21		1,073
Credit Cards		2,791		-		2,791		-		-		-		2,791		-		2,791
Other consumer loans		3,898		605		4,503		723		37		760		4,621		642		5,263
Total Troubled Debt Restructurings	$	388,388	$	89,388	$	477,776	$	9,869	$	352	$	10,221	$	398,257	$	89,740	$	487,997

Loan modifications that are considered TDR loans completed during the quarters and six-month periods ended June 30, 2020 and
2019 were as follows:
Quarter Ended June 30, 2020
	Puerto Rico and Virgin Island region					Florida region					Total
	Number of contracts	Pre-modification Amortized Cost		Post-modification Amortized Cost		Number of contracts	Pre-modification Amortized Cost		Post-modification Amortized Cost		Number of contracts	Pre-modification Amortized Cost		Post-modification Amortized Cost
(Dollars in thousands)
TDRs:
Conventional residential mortgage loans	20	$	1,233	$	1,224	-	$	-	$	-	20	$	1,233	$	1,224
Construction loans	-		-		-	-		-		-	-		-		-
Commercial mortgage loans	-		-		-	-		-		-	-		-		-
Commercial and Industrial loans	3		3,678		3,678	-		-		-	3		3,678		3,678
Consumer loans:
Auto loans	15		203		201	-		-		-	15		203		201
Finance leases	4		70		70	-		-		-	4		70		70
Personal loans	3		29		29	-		-		-	3		29		29
Credit Cards	40		205		205	-		-		-	40		205		205
Other consumer loans	21		15		14	-		-		-	21		15		14
Total Troubled Debt Restructurings	106	$	5,433	$	5,421	-	$	-	$	-	106	$	5,433	$	5,421
Six-month Period Ended June 30, 2020
	Puerto Rico and Virgin Island region					Florida region					Total
	Number of contracts	Pre-modification Amortized Cost		Post-modification Amortized Cost		Number of contracts	Pre-modification Amortized Cost		Post-modification Amortized Cost		Number of contracts	Pre-modification Amortized Cost		Post-modification Amortized Cost
(Dollars in thousands)
TDRs:
Conventional residential mortgage loans	52	$	4,357	$	3,784	-	$	-	$	-	52	$	4,357	$	3,784
Construction loans	-		-		-	-		-		-	-		-		-
Commercial mortgage loans	2		75		81	-		-		-	2		75		81
Commercial and Industrial loans	6		22,064		22,064	-		-		-	6		22,064		22,064
Consumer loans:
Auto loans	96		1,444		1,436	-		-		-	96		1,444		1,436
Finance leases	25		354		354	-		-		-	25		354		354
Personal loans	16		142		140	-		-		-	16		142		140
Credit Cards	97		485		485	-		-		-	97		485		485
Other consumer loans	85		195		202	-		-		-	85		195		202
Total Troubled Debt Restructurings	379	$	29,116	$	28,546	-	$	-	$	-	379	$	29,116	$	28,546

Quarter Ended June 30, 2019
	Puerto Rico and Virgin Island region					Florida region					Total
	Number of contracts	Pre-modification Amortized Cost		Post-modification Amortized Cost		Number of contracts	Pre-modification Amortized Cost		Post-modification Amortized Cost		Number of contracts	Pre-modification Amortized Cost		Post-modification Amortized Cost
(Dollars in thousands)
TDRs:
Conventional residential mortgage loans	37	$	4,174	$	3,974	-	$	-	$	-	37	$	4,174	$	3,974
Construction loans	3		106		105	-		-		-	3		106		105
Commercial mortgage loans	3		520		520	-		-		-	3		520		520
Commercial and Industrial loans	2		96		96	-		-		-	2		96		96
Consumer loans:
Auto loans	76		1,175		1,141	-		-		-	76		1,175		1,141
Finance leases	14		285		282	-		-		-	14		285		282
Personal loans	12		108		105	-		-		-	12		108		105
Credit Cards	38		193		193	-		-		-	38		193		193
Other consumer loans	124		540		545	-		-		-	124		540		545
Total Troubled Debt Restructurings	309	$	7,197	$	6,961	-	$	-	$	-	309	$	7,197	$	6,961
Six-month Period Ended June 30, 2019
	Puerto Rico and Virgin Island region					Florida region					Total
	Number of contracts	Pre-modification Amortized Cost		Post-modification Amortized Cost		Number of contracts	Pre-modification Amortized Cost		Post-modification Amortized Cost		Number of contracts	Pre-modification Amortized Cost		Post-modification Amortized Cost
(Dollars in thousands)
TDRs:
Conventional residential mortgage loans	66	$	7,352	$	7,165	-	$	-	$	-	66	$	7,352	$	7,165
Construction loans	4		118		117	-		-		-	4		118		117
Commercial mortgage loans	6		23,030		20,854	-		-		-	6		23,030		20,854
Commercial and Industrial loans	6		203		202	-		-		-	6		203		202
Consumer loans:	-		-		-	-		-		-
Auto loans	135		2,089		2,055	3		33		33	138		2,122		2,088
Finance leases	21		444		441	-		-		-	21		444		441
Personal loans	32		312		309	-		-		-	32		312		309
Credit Cards	67		361		361	-		-		-	67		361		361
Other consumer loans	223		860		883	-		-		-	223		860		883
Total Troubled Debt Restructurings	560	$	34,769	$	32,387	3	$	33	$	33	563	$	34,802	$	32,420

Loan modifications considered TDR loans that defaulted during the quarters and six-month periods ended June 30, 2020 and 2019, and had become TDR during the 12-months preceding the default date, were as follows:

	Quarter Ended June 30,
	2020			2019
Puerto Rico and Virgin Islands region	Number of contracts	Amortized Cost		Number of contracts	Amortized Cost
(Dollars in thousands)
Conventional residential mortgage loans	-	$	-	3	$	184
Construction loans	-		-	-		-
Commercial mortgage loans	-		-	-		-
Commercial and Industrial loans	-		-	-		-
Consumer loans:
Auto loans	11		147	29		517
Finance leases	-		-	-		-
Personal loans	-		-	1		9
Credit cards	22		100	-		-
Other consumer loans	7		19	15		48
Total Puerto Rico and Virgin Islands region	40	$	266	48	$	758

	Quarter Ended June 30,
	2020			2019
Florida region	Number of contracts	Amortized Cost		Number of contracts	Amortized Cost
(Dollars in thousands)
Conventional residential mortgage loans	-	$	-	-	$	-
Construction loans	-		-	-		-
Commercial mortgage loans	-		-	-		-
Commercial and Industrial loans	-		-	-		-
Consumer loans:
Auto loans	-		-	-		-
Finance leases	-		-	-		-
Personal loans	-		-	-		-
Credit cards	-		-	-		-
Other consumer loans	-		-	-		-
Total in Florida region	-	$	-	-	$	-

	Quarter Ended June 30,
	2020			2019
Total	Number of contracts	Amortized Cost		Number of contracts	Amortized Cost
(Dollars in thousands)
Conventional residential mortgage loans	-	$	-	3	$	184
Construction loans	-		-	-		-
Commercial mortgage loans	-		-	-		-
Commercial and Industrial loans	-		-	-		-
Consumer loans:
Auto loans	11		147	29		517
Finance leases	-		-	-		-
Personal loans	-		-	1		9
Credit cards	22		100	-		-
Other consumer loans	7		19	15		48
Total	40	$	266	48	$	758

	Six-Month Period Ended June 30,
	2020			2019
Puerto Rico and Virgin Islands region	Number of contracts	Amortized Cost		Number of contracts	Amortized Cost
(Dollars in thousands)
Conventional residential mortgage loans	6	$	1,889	3	$	184
Construction loans	-		-	-		-
Commercial mortgage loans	-		-	-		-
Commercial and Industrial loans	1		35	-		-
Consumer loans:
Auto loans	21		323	49		768
Finance leases	1		5	-		-
Personal loans	1		7	1		9
Credit cards	27		114	-		-
Other consumer loans	36		127	33		95
Total Puerto Rico and Virgin Islands region	93	$	2,500	86	$	1,056

	Six-Month Period Ended June 30,
	2020			2019
Florida region	Number of contracts	Amortized Cost		Number of contracts	Amortized Cost
(Dollars in thousands)
Conventional residential mortgage loans	-	$	-	-	$	-
Construction loans	-		-	-		-
Commercial mortgage loans	-		-	-		-
Commercial and Industrial loans	-		-	-		-
Consumer loans:
Auto loans	-		-	-		-
Finance leases	-		-	-		-
Personal loans	-		-	-		-
Credit cards	-		-	-		-
Other consumer loans	-		-	-		-
Total in Florida region	-	$	-	-	$	-

	Six-Month Period Ended June 30,
	2020			2019
Total	Number of contracts	Amortized Cost		Number of contracts	Amortized Cost
(Dollars in thousands)
Conventional residential mortgage loans	6	$	1,889	3	$	184
Construction loans	-		-	-		-
Commercial mortgage loans	-		-	-		-
Commercial and Industrial loans	1		35	-		-
Consumer loans:
Auto loans	21		323	49		768
Finance leases	1		5	-		-
Personal loans	1		7	1		9
Credit cards	27		114	-		-
Other consumer loans	36		127	33		95
Total	93	$	2,500	86	$	1,056

TDR [Member] | Ab Note Restructure Workout Strategy [Member]

Accounts Notes And Loans Receivable [Line Items]

Troubled Debt Restructurings On Financing Receivables [Table Text Block]

	Quarter Ended								Quarter Ended
	June 30, 2020								June 30, 2019
(In thousands)	Commercial Mortgage loans		Commercial and Industrial loans		Construction loans		Total		Commercial Mortgage loans		Commercial and Industrial loans		Construction loans		Total
Beginning balance of A/B Notes	$	22,652	$	26,396	$	1,858	$	50,906	$	23,032	$	28,176	$	2,360	$	53,568
Increase to existing TDRs		-		371		34		405		-		-		-		-
Paid-off and partial payments		(53)		-		-		(53)		(92)		(189)		(71)		(352)
Ending balance of A/B Notes	$	22,599	$	26,767	$	1,892	$	51,258	$	22,940	$	27,987	$	2,289	$	53,216
	Six-Month Period Ended								Six-Month Period Ended
	June 30, 2020								June 30, 2019
(In thousands)	Commercial Mortgage loans		Commercial and Industrial loans		Construction loans		Total		Commercial Mortgage loans		Commercial and Industrial loans		Construction loans		Total
Beginning balance of A/B Notes	$	22,749	$	26,596	$	1,883	$	51,228	$	3,003	$	28,406	$	2,431	$	33,840
New TDR loan splits		-		-		-		-		20,059		-		-		20,059
Increase to existing TDRs		-		371		34		405		-		-		-		-
Paid-off and partial payments		(150)		(200)		(25)		(375)		(122)		(419)		(142)		(683)
Ending balance of A/B Notes	$	22,599	$	26,767	$	1,892	$	51,258	$	22,940	$	27,987	$	2,289	$	53,216
	Quarter Ended								Quarter Ended
	June 30, 2020								June 30, 2019
(In thousands)	Commercial Mortgage loans		Commercial and Industrial loans		Construction loans		Total		Commercial Mortgage loans		Commercial and Industrial loans		Construction loans		Total
Allowance for credit losses at the
beginning of the period for A/B Notes	$	3,116	$	1	$	-	$	3,117	$	611	$	349	$	-	$	960
Charges (releases) to the provision
for credit losses		530		437		-		967		650		(31)		-		619
Allowance for credit losses at the
end of the period for A/B Notes	$	3,646	$	438	$	-	$	4,084	$	1,261	$	318	$	-	$	1,579
	Six-Month Period Ended								Six-Month Period Ended
	June 30, 2020								June 30, 2019
(In thousands)	Commercial Mortgage loans		Commercial and Industrial loans		Construction loans		Total		Commercial Mortgage loans		Commercial and Industrial loans		Construction loans		Total
Allowance for credit losses at the
beginning of the period for A/B Notes	$	3,516	$	14	$	-	$	3,530	$	-	$	473	$	-	$	473
Impact of adopting ASC 326		(415)		89		-		(326)		-		-		-		-
Charges (releases) to the provision
for credit losses		545		335		-		880		1,261		(155)		-		1,106
Allowance for credit losses at the
end of the period for A/B Notes	$	3,646	$	438	$	-	$	4,084	$	1,261	$	318	$	-	$	1,579

TDR [Member] | 90 days or more Past Due [Member] | Ab Note Restructure Workout Strategy [Member]

Accounts Notes And Loans Receivable [Line Items]

Troubled Debt Restructurings On Financing Receivables [Table Text Block]

The following tables provide additional information about the volume of this type of loan restructuring as of June 30, 2020 and 2019 and the effect on the ACL in the first six months of 2020 and 2019: