LOANS HELD FOR INVESTMENT (Tables)

3 Months Ended

9 Months Ended

Sep. 30, 2020

Sep. 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 September 30,		As of December 31,
	2020		2019
(In thousands)
Residential mortgage loans, mainly secured by first mortgages	$	3,636,713	$	2,933,773
Construction loans		191,356		111,317
Commercial mortgage loans		2,220,277		1,444,586
Commercial and Industrial loans (1) (2)		3,226,843		2,230,876
Consumer loans		2,572,086		2,281,653
Loans held for investment (3)(4)		11,847,275		9,002,205
Allowance for credit losses on loans and finance leases		(384,718)		(155,139)
Loans held for investment, net	$	11,462,557	$	8,847,066

	September 30, 2020		December 31, 2019
(In thousands)
Residential mortgage loans	$	48,670	$	39,477

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 past due 90 days or more and still accruing as of September 30, 2020 and December 31, 2019 and the interest income recognized on nonaccrual loans for the quarter and nine-month period ended September 30, 2020:
		As of September 30, 2020								Quarter Ended September 30, 2020		Nine-Month Period Ended September 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 (2)		Loans Past Due 90 days or more and Still Accruing (3)		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)
(In thousands)
Residential mortgage loans, mainly secured
by first mortgages:
	FHA\VA government-guaranteed	$	-	$	-	$	-	$	110,882	$	-	$	-	$	-	$	81,011
	Conventional residential mortgage loans		9,697		98,600		108,297		40,595		269		835		108,117		40,208
Construction loans			956		12,134		13,090		-		19		61		9,782		-
Commercial mortgage loans			11,437		18,214		29,651		3,328		35		142		40,076		2,222
Commercial and Industrial loans			6,445		13,444		19,889		1,014		24		67		18,458		7,061
Consumer Loans:
Auto loans			-		9,071		9,071		-		17		138		12,057		-
Finance leases			-		879		879		-		2		23		1,354		-
Personal loans			-		1,445		1,445		-		8		36		1,523		-
Credit cards			-		-		-		1,340		-		-		-		4,411
Other consumer loans			-		3,003		3,003		-		-		5		5,016		-
Total loans held for investment (1)		$	28,535	$	156,790	$	185,325	$	157,159	$	374	$	1,307	$	196,383	$	134,913

		As of September 30, 2020								Quarter Ended September 30, 2020		Nine-Month Period Ended September 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		190		14,310		14,500		-		19		134		13,291		-
Construction loans			-		-		-		-		-		-		-		-
Commercial mortgage loans			-		-		-		-		-		-		-		-
Commercial and Industrial loans			247		746		993		-		19		52		315		-
Consumer Loans:
Auto loans			-		-		-		-		-		-		163		-
Finance leases			-		-		-		-		-		-		-		-
Personal loans			-		-		-		-		-		-		5		-
Credit cards			-		-		-		-		-		-		-		-
Other consumer loans			-		472		472		1		-		4		511		-
Total loans held for investment (1)		$	437	$	15,528	$	15,965	$	251	$	38	$	190	$	14,285	$	129

		As of September 30, 2020								Quarter Ended September 30, 2020		Nine-Month Period Ended September 30, 2020		As of December 31, 2019
Total		Nonaccrual Loans with No ACL		Nonaccrual Loans with ACL		Total Nonaccrual Loans (2)		Loans Past Due 90 days or more and Still Accruing (3)		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)
(In thousands)
Residential mortgage loans, mainly secured
by first mortgages:
	FHA\VA government-guaranteed	$	-	$	-	$	-	$	111,132	$	-	$	-	$	-	$	81,140
	Conventional residential mortgage loans		9,887		112,910		122,797		40,595		288		969		121,408		40,208
Construction loans			956		12,134		13,090		-		19		61		9,782		-
Commercial mortgage loans			11,437		18,214		29,651		3,328		35		142		40,076		2,222
Commercial and Industrial loans			6,692		14,190		20,882		1,014		43		119		18,773		7,061
Consumer Loans:
Auto loans			-		9,071		9,071		-		17		138		12,220		-
Finance leases			-		879		879		-		2		23		1,354		-
Personal loans			-		1,445		1,445		-		8		36		1,528		-
Credit cards			-		-		-		1,340		-		-		-		4,411
Other consumer loans			-		3,475		3,475		1		-		9		5,527		-
Total loans held for investment (1)		$	28,972	$	172,318	$	201,290	$	157,410	$	412	$	1,497	$	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 September 30, 2020 is as follows:
As of September 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)	$	-	$	3,448	$	110,882	$	114,330	$	47,296	$	161,626
Conventional residential mortgage loans (2) (4)		-		40,833		148,892		189,725		2,749,008		2,938,733
Commercial loans:
Construction loans (4)		592		1,797		13,090		15,479		54,527		70,006
Commercial mortgage loans (4)		973		6,426		32,979		40,378		1,793,903		1,834,281
Commercial and Industrial loans		11,445		844		20,903		33,192		2,254,403		2,287,595
Consumer loans:
Auto loans		14,224		2,784		9,071		26,079		1,198,284		1,224,363
Finance leases		5,528		1,608		879		8,015		450,366		458,381
Personal loans		3,556		2,426		1,445		7,427		380,133		387,560
Credit cards		1,085		810		1,340		3,235		324,414		327,649
Other consumer loans		1,183		1,134		3,003		5,320		138,687		144,007
Total loans held for investment	$	38,586	$	62,110	$	342,484	$	443,180	$	9,391,021	$	9,834,201

As of September 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	$	926	$	1,176
Conventional residential mortgage loans (3)		-		262		14,500		14,762		520,416		535,178
Commercial loans:
Construction loans		4,320		-		-		4,320		117,030		121,350
Commercial mortgage loans		1,195		354		-		1,549		384,447		385,996
Commercial and Industrial loans		1,535		644		993		3,172		936,076		939,248
Consumer loans:
Auto loans		600		576		-		1,176		20,341		21,517
Finance leases		-		-		-		-		-		-
Personal loans		-		-		-		-		133		133
Credit cards		-		-		-		-		-		-
Other consumer loans		196		-		473		669		7,807		8,476
Total loans held for investment	$	7,846	$	1,836	$	16,216	$	25,898	$	1,987,176	$	2,013,074

As of September 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)	$	-	$	3,448	$	111,132	$	114,580	$	48,222	$	162,802
Conventional residential mortgage loans (2) (4)		-		41,095		163,392		204,487		3,269,424		3,473,911
Commercial loans:
Construction loans (4)		4,912		1,797		13,090		19,799		171,557		191,356
Commercial mortgage loans (4)		2,168		6,780		32,979		41,927		2,178,350		2,220,277
Commercial and Industrial loans		12,980		1,488		21,896		36,364		3,190,479		3,226,843
Consumer loans:
Auto loans		14,824		3,360		9,071		27,255		1,218,625		1,245,880
Finance leases		5,528		1,608		879		8,015		450,366		458,381
Personal loans		3,556		2,426		1,445		7,427		380,266		387,693
Credit cards		1,085		810		1,340		3,235		324,414		327,649
Other consumer loans		1,379		1,134		3,476		5,989		146,494		152,483
Total loans held for investment	$	46,432	$	63,946	$	358,700	$	469,078	$	11,378,197	$	11,847,275

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)		-		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)		-		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)		-		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)		-		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 September 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 September 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	$	11,715	$	19,571	$	1,814	$	15,326	$	1,923	$	3,304	$	-	$	53,653	$	35,680
Criticized:
Special Mention		-		780		-		-		-		-		-		780		-
Substandard		-		886		4,976		-		5,269		4,442		-		15,573		12,566
Doubtful		-		-		-		-		-		-		-		-		-
Loss		-		-		-		-		-		-		-		-		-
Total construction loans	$	11,715	$	21,237	$	6,790	$	15,326	$	7,192	$	7,746	$	-	$	70,006	$	48,246
COMMERCIAL MORTGAGE
Risk Ratings:
Pass	$	116,046	$	286,759	$	251,885	$	213,998	$	172,380	$	468,307	$	13	$	1,509,388	$	891,298
Criticized:
Special Mention		-		82,450		53,613		119,255		8,764		11,362		-		275,444		13,080
Substandard		192		97		-		-		673		48,487		-		49,449		175,522
Doubtful		-		-		-		-		-		-		-		-		-
Loss		-		-		-		-		-		-		-		-		-
Total commercial mortgage loans	$	116,238	$	369,306	$	305,498	$	333,253	$	181,817	$	528,156	$	13	$	1,834,281	$	1,079,900
COMMERCIAL AND INDUSTRIAL
Risk Ratings:
Pass	$	583,697	$	421,939	$	237,053	$	223,065	$	110,127	$	264,373	$	336,286	$	2,176,540	$	1,321,804
Criticized:
Special Mention		-		-		622		1,753		83		29,537		28,288		60,283		39,327
Substandard		780		1,291		2,722		18,474		1,603		20,363		5,539		50,772		27,265
Doubtful		-		-		-		-		-		-		-		-		2,768
Loss		-		-		-		-		-		-		-		-		249
Total commercial and industrial loans	$	584,477	$	423,230	$	240,397	$	243,292	$	111,813	$	314,273	$	370,113	$	2,287,595	$	1,391,413

					As of September 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	$	58,285	$	16,052	$	46,581	$	-	$	-	$	-	$	432	$	121,350	$	63,071
Criticized:
Special Mention		-		-		-		-		-		-		-		-		-
Substandard		-		-		-		-		-		-		-		-		-
Doubtful		-		-		-		-		-		-		-		-		-
Loss		-		-		-		-		-		-		-		-		-
Total construction loans	$	58,285	$	16,052	$	46,581	$	-	$	-	$	-	$	432	$	121,350	$	63,071
COMMERCIAL MORTGAGE
Risk Ratings:
Pass	$	32,808	$	81,578	$	42,980	$	63,317	$	29,515	$	29,028	$	24,503	$	303,729	$	364,370
Criticized:
Special Mention		-		30,780		6,782		15,181		10,764		17,234		1,200		81,941		-
Substandard		-		-		-		-		-		326		-		326		316
Doubtful		-		-		-		-		-		-		-		-		-
Loss		-		-		-		-		-		-		-		-		-
Total commercial mortgage loans	$	32,808	$	112,358	$	49,762	$	78,498	$	40,279	$	46,588	$	25,703	$	385,996	$	364,686
COMMERCIAL AND INDUSTRIAL
Risk Ratings:
Pass	$	174,368	$	265,819	$	97,987	$	90,122	$	11,481	$	54,088	$	118,274	$	812,139	$	837,697
Criticized:
Special Mention		5,736		61,703		12,083		6,353		-		-		-		85,875		-
Substandard		38,759		-		-		-		-		1,729		746		41,234		1,766
Doubtful		-		-		-		-		-		-		-		-		-
Loss		-		-		-		-		-		-		-		-		-
Total commercial and industrial loans	$	218,863	$	327,522	$	110,070	$	96,475	$	11,481	$	55,817	$	119,020	$	939,248	$	839,463

	As of September 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	$	70,000	$	35,623	$	48,395	$	15,326	$	1,923	$	3,304	$	432	$	175,003	$	98,751
Criticized:
Special Mention		-		780		-		-		-		-		-		780		-
Substandard		-		886		4,976		-		5,269		4,442		-		15,573		12,566
Doubtful		-		-		-		-		-		-		-		-		-
Loss		-		-		-		-		-		-		-		-		-
Total construction loans	$	70,000	$	37,289	$	53,371	$	15,326	$	7,192	$	7,746	$	432	$	191,356	$	111,317
COMMERCIAL MORTGAGE
Risk Ratings:
Pass	$	148,854	$	368,337	$	294,865	$	277,315	$	201,895	$	497,335	$	24,516	$	1,813,117	$	1,255,668
Criticized:
Special Mention		-		113,230		60,395		134,436		19,528		28,596		1,200		357,385		13,080
Substandard		192		97		-		-		673		48,813		-		49,775		175,838
Doubtful		-		-		-		-		-		-		-		-		-
Loss		-		-		-		-		-		-		-		-		-
Total commercial mortgage loans	$	149,046	$	481,664	$	355,260	$	411,751	$	222,096	$	574,744	$	25,716	$	2,220,277	$	1,444,586
COMMERCIAL AND INDUSTRIAL
Risk Ratings:
Pass	$	758,065	$	687,758	$	335,040	$	313,187	$	121,608	$	318,461	$	454,560	$	2,988,679	$	2,159,501
Criticized:
Special Mention		5,736		61,703		12,705		8,106		83		29,537		28,288		146,158		39,327
Substandard		39,539		1,291		2,722		18,474		1,603		22,092		6,285		92,006		29,031
Doubtful		-		-		-		-		-		-		-		-		2,768
Loss		-		-		-		-		-		-		-		-		249
Total commercial and industrial loans	$	803,340	$	750,752	$	350,467	$	339,767	$	123,294	$	370,090	$	489,133	$	3,226,843	$	2,230,876

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

	As of September 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	$	235	$	2,124	$	2,900	$	4,987	$	10,406	$	140,974	$	-	$	161,626	$	122,429
Conventional residential mortgage loans:
Original LTV
Less than or equal to 90 percent		26,931		64,816		104,823		70,490		97,267		1,992,451		-		2,356,778		1,684,340
Greater than 90 percent but less than
or equal to 100 percent		3,514		7,107		8,068		3,956		14,838		439,463		-		476,946		460,879
Greater than 100 percent		-		943		5,480		3,116		7,416		88,054		-		105,009		99,939
Total residential mortgages in
Puerto Rico and Virgin Islands region	$	30,680	$	74,990	$	121,271	$	82,549	$	129,927	$	2,660,942	$	-	$	3,100,359	$	2,367,587
Florida region:
FHA/VA government-guaranteed loans	$	-	$	-	$	-	$	287	$	-	$	889	$	-	$	1,176	$	1,480
Conventional residential mortgage loans:
Original LTV
Less than or equal to 90 percent		22,317		53,217		63,939		92,677		85,259		198,874		-		516,283		549,850
Greater than 90 percent but less than
or equal to 100 percent		6,108		2,041		2,956		4,416		2,336		1,038		-		18,895		14,796
Greater than 100 percent		-		-		-		-		-		-		-		-		60
Total residential mortgages in Florida region	$	28,425	$	55,258	$	66,895	$	97,380	$	87,595	$	200,801	$	-	$	536,354	$	566,186
Total:
FHA/VA government-guaranteed loans	$	235	$	2,124	$	2,900	$	5,274	$	10,406	$	141,863	$	-	$	162,802	$	123,909
Conventional residential mortgage loans:
Original LTV
Less than or equal to 90 percent		49,248		118,033		168,762		163,167		182,526		2,191,325		-		2,873,061		2,234,190
Greater than 90 percent but less than
or equal to 100 percent		9,622		9,148		11,024		8,372		17,174		440,501		-		495,841		475,675
Greater than 100 percent		-		943		5,480		3,116		7,416		88,054		-		105,009		99,999
Total residential mortgages	$	59,105	$	130,248	$	188,166	$	179,929	$	217,522	$	2,861,743	$	-	$	3,636,713	$	2,933,773

	As of September 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	$	235	$	2,124	$	2,900	$	4,987	$	10,406	$	140,974	$	-	$	161,626	$	122,429
Conventional residential mortgage loans:
Original FICO Score
Less than 620		-		154		466		55		75		321,212		-		321,962		286,754
Greater than or equal to 620
and less than 680		1,873		3,093		8,052		7,703		8,526		494,428		-		523,675		416,766
Greater than or equal to 680
and less than 740		11,013		25,947		42,268		24,329		39,764		708,342		-		851,663		626,291
Greater than or equal to 740		17,559		43,672		67,585		45,475		71,156		995,986		-		1,241,433		915,347
Total residential mortgages in
Puerto Rico and Virgin Islands region	$	30,680	$	74,990	$	121,271	$	82,549	$	129,927	$	2,660,942	$	-	$	3,100,359	$	2,367,587
Florida region:
FHA/VA government-guaranteed loans	$	-	$	-	$	-	$	287	$	-	$	889	$	-	$	1,176	$	1,480
Conventional residential mortgage loans:
Original FICO Score
Less than 620		-		-		2,518		-		-		827		-		3,345		3,485
Greater than or equal to 620
and less than 680		2,789		5,087		3,643		9,519		11,497		17,311		-		49,846		51,164
Greater than or equal to 680
and less than 740		7,460		16,417		14,600		30,645		28,015		43,834		-		140,971		151,544
Greater than or equal to 740		18,176		33,754		46,134		56,929		48,083		137,940		-		341,016		358,513
Total residential mortgages in Florida region	$	28,425	$	55,258	$	66,895	$	97,380	$	87,595	$	200,801	$	-	$	536,354	$	566,186
Total:
FHA/VA government-guaranteed loans	$	235	$	2,124	$	2,900	$	5,274	$	10,406	$	141,863	$	-	$	162,802	$	123,909
Conventional residential mortgage loans:
Original FICO Score
Less than 620		-		154		2,984		55		75		322,039		-		325,307		290,239
Greater than or equal to 620
and less than 680		4,662		8,180		11,695		17,222		20,023		511,739		-		573,521		467,930
Greater than or equal to 680
and less than 740		18,473		42,364		56,868		54,974		67,779		752,176		-		992,634		777,835
Greater than or equal to 740		35,735		77,426		113,719		102,404		119,239		1,133,926		-		1,582,449		1,273,860
Total residential mortgages	$	59,105	$	130,248	$	188,166	$	179,929	$	217,522	$	2,861,743	$	-	$	3,636,713	$	2,933,773

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

CONSUMER	As of September 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	$	31,391	$	50,401	$	25,674	$	11,707	$	8,184	$	5,751	$	-	$	133,108	$	126,540
Greater than or equal to 620
and less than 680		98,020		150,569		95,019		41,543		20,461		14,333		-		419,945		388,890
Greater than or equal to 680
and less than 740		97,642		131,719		79,695		36,045		19,964		9,589		-		374,654		333,734
Greater than or equal to 740		88,812		101,343		52,210		28,757		18,061		7,473		-		296,656		255,196
Total auto loans	$	315,865	$	434,032	$	252,598	$	118,052	$	66,670	$	37,146	$	-	$	1,224,363	$	1,104,360
Finance leases
Original FICO score
Less than 620	$	2,254	$	5,685	$	4,471	$	1,964	$	574	$	370	$	-	$	15,318	$	15,852
Greater than or equal to 620
and less than 680		21,109		37,767		29,544		13,099		5,311		3,072		-		109,902		100,438
Greater than or equal to 680
and less than 740		38,443		61,025		49,789		19,918		11,924		5,531		-		186,630		170,034
Greater than or equal to 740		34,226		51,664		34,962		10,009		11,071		4,599		-		146,531		128,208
Total finance leases	$	96,032	$	156,141	$	118,766	$	44,990	$	28,880	$	13,572	$	-	$	458,381	$	414,532
Personal loans
Original FICO score
Less than 620	$	6,726	$	2,969	$	2,325	$	1,506	$	1,138	$	2,241	$	-	$	16,905	$	8,197
Greater than or equal to 620
and less than 680		6,829		26,279		10,797		4,296		1,614		1,252		-		51,067		52,712
Greater than or equal to 680
and less than 740		23,047		70,853		33,440		17,803		10,158		6,359		-		161,660		114,147
Greater than or equal to 740		19,862		60,901		34,180		18,082		10,166		5,638		-		148,829		98,668
Unscorable		1,254		2,932		1,971		1,064		721		1,157		-		9,099		369
Total personal loans	$	57,718	$	163,934	$	82,713	$	42,751	$	23,797	$	16,647	$	-	$	387,560	$	274,093
Credit cards
Original FICO score
Less than 620	$	-	$	-	$	-	$	-	$	-	$	-	$	13,350	$	13,350	$	11,247
Greater than or equal to 620
and less than 680		-		-		-		-		-		-		61,980		61,980		57,643
Greater than or equal to 680
and less than 740		-		-		-		-		-		-		142,009		142,009		126,977
Greater than or equal to 740		-		-		-		-		-		-		107,539		107,539		96,423
Unscorable		-		-		-		-		-		-		2,771		2,771		-
Total credit cards	$	-	$	-	$	-	$	-	$	-	$	-	$	327,649	$	327,649	$	292,290
Other consumer loans
Original FICO score
Less than 620	$	5,252	$	11,803	$	3,162	$	1,943	$	755	$	426	$	3,239	$	26,580	$	28,251
Greater than or equal to 620
and less than 680		13,756		27,697		8,034		4,193		1,767		6,343		1,598		63,388		68,727
Greater than or equal to 680
and less than 740		9,571		15,438		5,295		2,468		944		2,326		2,754		38,796		41,914
Greater than or equal to 740		2,270		4,139		1,331		691		281		440		1,422		10,574		13,359
Unscorable		-		-		-		-		-		1,785		2,884		4,669		3,605
Total other consumer loans	$	30,849	$	59,077	$	17,822	$	9,295	$	3,747	$	11,320	$	11,897	$	144,007	$	155,856
Total consumer loans in Puerto Rico and Virgin Islands region	$	500,464	$	813,184	$	471,899	$	215,088	$	123,094	$	78,685	$	339,546	$	2,541,960	$	2,241,131

CONSUMER	As of September 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	$	-	$	37	$	985	$	835	$	708	$	155	$	-	$	2,720	$	3,857
Greater than or equal to 620
and less than 680		-		573		4,480		3,491		1,624		421		-		10,589		15,052
Greater than or equal to 680
and less than 740		-		440		3,237		1,585		601		150		-		6,013		8,590
Greater than or equal to 740		-		280		1,509		287		101		18		-		2,195		2,996
Total auto loans	$	-	$	1,330	$	10,211	$	6,198	$	3,034	$	744	$	-	$	21,517	$	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	$	-	$	7	$	-	$	-	$	-	$	-	$	-	$	7	$	593
Greater than or equal to 620
and less than 680		8		-		-		-		-		-		-		8		-
Greater than or equal to 680
and less than 740		-		44		-		-		-		-		-		44		85
Greater than or equal to 740		4		-		-		70		-		-		-		74		71
Unscorable		-		-		-		-		-		-		-		-		33
Total personal loans	$	12	$	51	$	-	$	70	$	-	$	-	$	-	$	133	$	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	$	132	$	-	$	-	$	-	$	-	$	-	$	61	$	193	$	83
Greater than or equal to 620
and less than 680		190		-		-		109		28		617		92		1,036		874
Greater than or equal to 680
and less than 740		179		-		42		50		325		1,189		507		2,292		2,559
Greater than or equal to 740		-		-		-		25		221		2,674		2,035		4,955		5,573
Unscorable		-		-		-		-		-		-		-		-		156
Total other consumer loans	$	501	$	-	$	42	$	184	$	574	$	4,480	$	2,695	$	8,476	$	9,245
Total consumer loans in Florida region	$	513	$	1,381	$	10,253	$	6,452	$	3,608	$	5,224	$	2,695	$	30,126	$	40,522

CONSUMER	As of September 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	$	31,391	$	50,438	$	26,659	$	12,542	$	8,892	$	5,906	$	-	$	135,828	$	130,397
Greater than or equal to 620
and less than 680		98,020		151,142		99,499		45,034		22,085		14,754		-		430,534		403,942
Greater than or equal to 680
and less than 740		97,642		132,159		82,932		37,630		20,565		9,739		-		380,667		342,324
Greater than or equal to 740		88,812		101,623		53,719		29,044		18,162		7,491		-		298,851		258,192
Total auto loans	$	315,865	$	435,362	$	262,809	$	124,250	$	69,704	$	37,890	$	-	$	1,245,880	$	1,134,855
Finance leases
Original FICO score
Less than 620	$	2,254	$	5,685	$	4,471	$	1,964	$	574	$	370	$	-	$	15,318	$	15,852
Greater than or equal to 620
and less than 680		21,109		37,767		29,544		13,099		5,311		3,072		-		109,902		100,438
Greater than or equal to 680
and less than 740		38,443		61,025		49,789		19,918		11,924		5,531		-		186,630		170,034
Greater than or equal to 740		34,226		51,664		34,962		10,009		11,071		4,599		-		146,531		128,208
Total finance leases	$	96,032	$	156,141	$	118,766	$	44,990	$	28,880	$	13,572	$	-	$	458,381	$	414,532
Personal loans
Original FICO score
Less than 620	$	6,726	$	2,976	$	2,325	$	1,506	$	1,138	$	2,241	$	-	$	16,912	$	8,790
Greater than or equal to 620
and less than 680		6,837		26,279		10,797		4,296		1,614		1,252		-		51,075		52,712
Greater than or equal to 680
and less than 740		23,047		70,897		33,440		17,803		10,158		6,359		-		161,704		114,232
Greater than or equal to 740		19,866		60,901		34,180		18,152		10,166		5,638		-		148,903		98,739
Unscorable		1,254		2,932		1,971		1,064		721		1,157		-		9,099		402
Total personal loans	$	57,730	$	163,985	$	82,713	$	42,821	$	23,797	$	16,647	$	-	$	387,693	$	274,875
Credit cards
Original FICO score
Less than 620	$	-	$	-	$	-	$	-	$	-	$	-	$	13,350	$	13,350	$	11,247
Greater than or equal to 620
and less than 680		-		-		-		-		-		-		61,980		61,980		57,643
Greater than or equal to 680
and less than 740		-		-		-		-		-		-		142,009		142,009		126,977
Greater than or equal to 740		-		-		-		-		-		-		107,539		107,539		96,423
Unscorable		-		-		-		-		-		-		2,771		2,771		-
Total credit cards	$	-	$	-	$	-	$	-	$	-	$	-	$	327,649	$	327,649	$	292,290
Other consumer loans
Original FICO score
Less than 620	$	5,384	$	11,803	$	3,162	$	1,943	$	755	$	426	$	3,300	$	26,773	$	28,334
Greater than or equal to 620
and less than 680		13,946		27,697		8,034		4,302		1,795		6,960		1,690		64,424		69,601
Greater than or equal to 680
and less than 740		9,750		15,438		5,337		2,518		1,269		3,515		3,261		41,088		44,473
Greater than or equal to 740		2,270		4,139		1,331		716		502		3,114		3,457		15,529		18,932
Unscorable		-		-		-		-		-		1,785		2,884		4,669		3,761
Total other consumer loans	$	31,350	$	59,077	$	17,864	$	9,479	$	4,321	$	15,800	$	14,592	$	152,483	$	165,101
Total consumer loans	$	500,977	$	814,565	$	482,152	$	221,540	$	126,702	$	83,909	$	342,241	$	2,572,086	$	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 September 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		99,839		9,935		9,750		109,589		9,935
Commercial loans:
Construction loans		6,036		491		2,686		8,722		491
Commercial mortgage loans		17,978		2,572		39,005		56,983		2,572
Commercial and Industrial loans		30,405		6,475		16,600		47,005		6,475
Consumer loans:
Auto loans		-		-		-		-		-
Finance leases		-		-		-		-		-
Personal loans		146		5		-		146		5
Credit cards		-		-		-		-		-
Other consumer loans		983		85		-		983		85
	$	155,387	$	19,563	$	68,041	$	223,428	$	19,563

		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		9,376		1,327		-		9,376		1,327
Commercial loans:
Construction loans		-		-		-		-		-
Commercial mortgage loans		-		-		5,211		5,211		-
Commercial and Industrial loans		746		316		247		993		316
Consumer loans:
Auto loans		-		-		-		-		-
Finance leases		-		-		-		-		-
Personal loans		-		-		-		-		-
Credit cards		-		-		-		-		-
Other consumer loans		248		34		-		248		34
	$	10,370	$	1,677	$	5,458	$	15,828	$	1,677

		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		109,215		11,262		9,750		118,965		11,262
Commercial loans:
Construction loans		6,036		491		2,686		8,722		491
Commercial mortgage loans		17,978		2,572		44,216		62,194		2,572
Commercial and Industrial loans		31,151		6,791		16,847		47,998		6,791
Consumer loans:
Auto loans		-		-		-		-		-
Finance leases		-		-		-		-		-
Personal loans		146		5		-		146		5
Credit cards		-		-		-		-		-
Other consumer loans		1,231		119		-		1,231		119
	$	165,757	$	21,240	$	73,499	$	239,256	$	21,240

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 September 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	$	17,837	$	11,288	$	213,327	$	-	$	222	$	66,181	$	308,855
Construction loans		22		1,759		1,523		-		-		190		3,494
Commercial mortgage loans		1,494		1,391		35,798		-		16,546		6,867		62,096
Commercial and Industrial loans		543		12,440		15,708		-		18,134		36,445		83,270
Consumer loans:
Auto loans		-		550		5,503		-		-		6,212		12,265
Finance leases		-		22		715		-		-		611		1,348
Personal loans		22		17		627		-		-		294		960
Credit cards		-		-		2,548		18		-		-		2,566
Other consumer loans		1,751		1,074		566		196		-		341		3,928
Total Troubled Debt Restructurings in Puerto Rico
and Virgin Islands region	$	21,669	$	28,541	$	276,315	$	214	$	34,902	$	117,141	$	478,782

	As of September 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	$	995	$	405	$	1,959	$	-	$	-	$	24	$	3,383
Construction loans		-		-		-		-		-		-		-
Commercial mortgage loans		2,868		840		1,796		-		-		-		5,504
Commercial and Industrial loans		-		-		-		-		-		247		247
Consumer loans:
Auto loans		-		61		18		-		-		-		79
Finance leases		-		-		-		-		-		-		-
Personal loans		-		-		-		-		-		-		-
Credit cards		-		-		-		-		-		-		-
Other consumer loans		38		-		175		-		-		407		620
Total Troubled Debt Restructurings in Florida Region	$	3,901	$	1,306	$	3,948	$	-	$	-	$	678	$	9,833

	As of September 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	$	18,832	$	11,693	$	215,286	$	-	$	222	$	66,205	$	312,238
Construction loans		22		1,759		1,523		-		-		190		3,494
Commercial mortgage loans		4,362		2,231		37,594		-		16,546		6,867		67,600
Commercial and Industrial loans		543		12,440		15,708		-		18,134		36,692		83,517
Consumer loans:
Auto loans		-		611		5,521		-		-		6,212		12,344
Finance leases		-		22		715		-		-		611		1,348
Personal loans		22		17		627		-		-		294		960
Credit cards		-		-		2,548		18		-		-		2,566
Other consumer loans		1,789		1,074		741		196		-		748		4,548
Total Troubled Debt Restructurings	$	25,570	$	29,847	$	280,263	$	214	$	34,902	$	117,819	$	488,615

	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				Nine-Month Period Ended
	September 30,				September 30,
	2020		2019		2020		2019
(In thousands)
Beginning balance of TDRs	$	496,207	$	582,389	$	487,997	$	582,647
New TDRs		3,187		22,111		31,733		54,531
Increases to existing TDRs		2,210		125		5,821		1,647
Charge-offs post modification		(4,548)		(2,505)		(8,063)		(7,418)
Foreclosures		(309)		(2,716)		(1,947)		(9,637)
Paid-off, partial payments and other (1)		(8,132)		(103,566)		(26,926)		(125,932)
Ending balance of TDRs	$	488,615	$	495,838	$	488,615	$	495,838

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:
September 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	$	254,199	$	54,656	$	308,855	$	3,383	$	-	$	3,383	$	257,582	$	54,656	$	312,238
Construction loans		2,542		952		3,494		-		-		-		2,542		952		3,494
Commercial mortgage loans		43,646		18,450		62,096		5,504		-		5,504		49,150		18,450		67,600
Commercial and Industrial loans		74,390		8,880		83,270		-		247		247		74,390		9,127		83,517
Consumer loans:
Auto loans		6,983		5,282		12,265		79		-		79		7,062		5,282		12,344
Finance leases		1,340		8		1,348		-		-		-		1,340		8		1,348
Personal loans		960		-		960		-		-		-		960		-		960
Credit Cards		2,566		-		2,566		-		-		-		2,566		-		2,566
Other consumer loans		3,497		431		3,928		583		37		620		4,080		468		4,548
Total Troubled Debt Restructurings	$	390,123	$	88,659	$	478,782	$	9,549	$	284	$	9,833	$	399,672	$	88,943	$	488,615

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 nine-month periods ended September 30, 2020 and
2019 were as follows:
Quarter Ended September 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	$	2,070	$	1,938	-	$	-	$	-	20	$	2,070	$	1,938
Construction loans	-		-		-	-		-		-	-		-		-
Commercial mortgage loans	-		-		-	-		-		-	-		-		-
Commercial and Industrial loans	-		-		-	-		-		-	-		-		-
Consumer loans:
Auto loans	37		658		655	-		-		-	37		658		655
Finance leases	4		54		54	-		-		-	4		54		54
Personal loans	7		60		60	-		-		-	7		60		60
Credit Cards	46		224		224	-		-		-	46		224		224
Other consumer loans	54		312		233	1		23		23	55		335		256
Total Troubled Debt Restructurings	168	$	3,378	$	3,164	1	$	23	$	23	169	$	3,401	$	3,187
Nine-Month Period Ended September 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	72	$	6,427	$	5,722	-	$	-	$	-	72	$	6,427	$	5,722
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	133		2,102		2,091	-		-		-	133		2,102		2,091
Finance leases	29		408		408	-		-		-	29		408		408
Personal loans	23		202		200	-		-		-	23		202		200
Credit Cards	143		709		709	-		-		-	143		709		709
Other consumer loans	139		507		435	1		23		23	140		530		458
Total Troubled Debt Restructurings	547	$	32,494	$	31,710	1	$	23	$	23	548	$	32,517	$	31,733

Quarter Ended September 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	21	$	2,233	$	2,115	-	$	-	$	-	21	$	2,233	$	2,115
Construction loans	-		-		-	-		-		-	-		-		-
Commercial mortgage loans	5		17,344		17,282	-		-		-	5		17,344		17,282
Commercial and Industrial loans	1		236		236	-		-		-	1		236		236
Consumer loans:
Auto loans	70		1,205		1,206	-		-		-	70		1,205		1,206
Finance leases	12		202		202	-		-		-	12		202		202
Personal loans	13		101		102	-		-		-	13		101		102
Credit Cards	37		207		207	-		-		-	37		207		207
Other consumer loans	213		740		761	-		-		-	213		740		761
Total Troubled Debt Restructurings	372	$	22,268	$	22,111	-	$	-	$	-	372	$	22,268	$	22,111
Nine-Month Period Ended September 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	87	$	9,585	$	9,280	-	$	-	$	-	87	$	9,585	$	9,280
Construction loans	4		118		117	-		-		-	4		118		117
Commercial mortgage loans	11		40,374		38,136	-		-		-	11		40,374		38,136
Commercial and Industrial loans	7		439		438	-		-		-	7		439		438
Consumer loans:	-		-		-	-		-		-
Auto loans	205		3,294		3,261	3		33		33	208		3,327		3,294
Finance leases	33		646		643	-		-		-	33		646		643
Personal loans	45		413		411	-		-		-	45		413		411
Credit Cards	104		568		568	-		-		-	104		568		568
Other consumer loans	436		1,600		1,644	-		-		-	436		1,600		1,644
Total Troubled Debt Restructurings	932	$	57,037	$	54,498	3	$	33	$	33	935	$	57,070	$	54,531

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

	Quarter Ended September 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	2	$	253	5	$	1,706
Construction loans	-		-	-		-
Commercial mortgage loans	-		-	-		-
Commercial and Industrial loans	-		-	-		-
Consumer loans:
Auto loans	19		358	50		856
Finance leases	-		-	-		-
Personal loans	-		-	-		-
Credit cards	15		80	-		-
Other consumer loans	14		64	18		72
Total Puerto Rico and Virgin Islands region	50	$	755	73	$	2,634

	Quarter Ended September 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 September 30,
	2020			2019
Total	Number of contracts	Amortized Cost		Number of contracts	Amortized Cost
(Dollars in thousands)
Conventional residential mortgage loans	2	$	253	5	$	1,706
Construction loans	-		-	-		-
Commercial mortgage loans	-		-	-		-
Commercial and Industrial loans	-		-	-		-
Consumer loans:
Auto loans	19		358	50		856
Finance leases	-		-	-		-
Personal loans	-		-	-		-
Credit cards	15		80	-		-
Other consumer loans	14		64	18		72
Total	50	$	755	73	$	2,634

	Nine-Month Period Ended September 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	8	$	2,142	8	$	1,890
Construction loans	-		-	-		-
Commercial mortgage loans	-		-	-		-
Commercial and Industrial loans	1		35	-		-
Consumer loans:
Auto loans	40		681	99		1,624
Finance leases	1		5	-		-
Personal loans	1		7	1		9
Credit cards	41		192	-		-
Other consumer loans	50		191	51		167
Total Puerto Rico and Virgin Islands region	142	$	3,253	159	$	3,690

	Nine-Month Period Ended September 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	-	$	-	-	$	-

	Nine-Month Period Ended September 30,
	2020			2019
Total	Number of contracts	Amortized Cost		Number of contracts	Amortized Cost
(Dollars in thousands)
Conventional residential mortgage loans	8	$	2,142	8	$	1,890
Construction loans	-		-	-		-
Commercial mortgage loans	-		-	-		-
Commercial and Industrial loans	1		35	-		-
Consumer loans:
Auto loans	40		681	99		1,624
Finance leases	1		5	-		-
Personal loans	1		7	1		9
Credit cards	41		192	-		-
Other consumer loans	50		191	51		167
Total	142	$	3,253	159	$	3,690

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
	September 30, 2020								September 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	$	22,599	$	26,767	$	1,892	$	51,258	$	22,940	$	27,987	$	2,289	$	53,216
Increase to existing TDRs		-		367		-		367		-		-		-		-
Paid-off and partial payments		(97)		-		(288)		(385)		(95)		(192)		(345)		(632)
Charge-offs		(3,087)		-		-		(3,087)		-		-		-		-
Ending balance of A/B Notes	$	19,415	$	27,134	$	1,604	$	48,153	$	22,845	$	27,795	$	1,944	$	52,584
	Nine-Month Period Ended								Nine-Month Period Ended
	September 30, 2020								September 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		-		738		34		772		-		-		-		-
Paid-off and partial payments		(247)		(200)		(313)		(760)		(217)		(611)		(487)		(1,315)
Charge-offs		(3,087)		-		-		(3,087)		-		-		-		-
Ending balance of A/B Notes	$	19,415	$	27,134	$	1,604	$	48,153	$	22,845	$	27,795	$	1,944	$	52,584
	Quarter Ended								Quarter Ended
	September 30, 2020								September 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	$	3,646	$	438	$	-	$	4,084	$	1,261	$	318	$	-	$	1,579
(Releases) Charges to the provision
for credit losses		(559)		(40)		-		(599)		2,254		(56)		-		2,198
Charge-offs		(3,087)		-		-		(3,087)		-		-		-		-
Allowance for credit losses at the
end of the period for A/B Notes	$	-	$	398	$	-	$	398	$	3,515	$	262	$	-	$	3,777
	Nine-Month Period Ended								Nine-Month Period Ended
	September 30, 2020								September 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)		-		-		-		-
(Releases) Charges to the provision
for credit losses		(14)		295		-		281		3,515		(211)		-		3,304
Charge-offs		(3,087)		-		-		(3,087)		-		-		-		-
Allowance for credit losses at the
end of the period for A/B Notes	$	-	$	398	$	-	$	398	$	3,515	$	262	$	-	$	3,777

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 September 30, 2020 and 2019 and the effect on the ACL in the third quarter and first nine months of 2020 and 2019:

PCD loans [Member]

Accounts Notes And Loans Receivable [Line Items]

Financing Receivable Purchase With Credit Deterioration [Table Text Block]

The following table reconciles the difference between the purchase price of the PCD loans acquired in the BSPR acquisition and the par value:

(In thousands)
	Residential Mortgage		Construction		Commercial Mortgage		Commercial & Industrial		Consumer		Total
Purchase price of loans at acquisition (initial fair value)	$	322,561	$	-	$	180,950	$	194,572	$	54,959	$	753,042
Allowance for credit losses at acquisition		12,739		-		9,723		1,830		4,452		28,744
Non-credit discount (premium) at acquisition		2,859		-		2,783		(95)		(1,284)		4,263
Par value of acquired loans at acquisition	$	338,159	$	-	$	193,456	$	196,307	$	58,127	$	786,049