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Amount of monthly payments in arrears for a loan to be considered delinquent.

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Forecast period considered in the determination of the allowance for credit losses in connection with the adoption of current expected credit loss standard (CECL),

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Past due guaranteed mortgage loans continue to accrue income for the period.

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Percentage of loans with hybrid adjustable rates.

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Percentage of held to maturity securities issued by three of the largest municipalities in Puerto Rico.

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Period of guaranteed residential mortgage loan that are no longer accruing interest.

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Reversion period considered in the determination of the allowance credit losses (ACL) in connection with the adoption of current expected credit loss standard (CECL).

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Days past due for principal or interest to considering a loan delinquent.

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Days past due for interest and principal to considering a loan as non-performing with the exception of residential FHA/VA and credit card loans.

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The period over which borrowers must demonstrate a sustained performance in order to reverse a modified loan to accrual status.

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Amount of allowance for credit loss on investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale).

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Amount of allowance for credit loss for debt security measured at amortized cost (held-to-maturity).

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Amount of investment in debt security measured at amortized cost (held-to-maturity) on nonaccrual status.

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Threshold period for when investment in debt security measured at amortized cost (held-to-maturity) is considered past due, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. Excludes threshold period past due to write off as uncollectible.

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The balance of financing receivables that were individually evaluated for impairment.

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Amount of interest income on financing receivable on nonaccrual status.

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Threshold period for when financing receivable is considered past due to write off as uncollectible, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.

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Amount of investment in debt security measured at amortized cost (held-to-maturity).

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Carrying amount as of the balance sheet date of interest earned but not received. Also called accrued interest or accrued interest receivable.

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Amount before allowance of loans and leases held in portfolio, including but not limited to, commercial and consumer loans. Includes deferred interest and fees, undisbursed portion of loan balance, unamortized costs and premiums and discounts from face amounts. Excludes loans and leases covered under loss sharing agreements.

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Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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