XML 107 R94.htm IDEA: XBRL DOCUMENT v3.5.0.2
Note Loans (Loans in non-performing status and accruing loans past-due 90 days or more by loan class) (Detail) - Non Covered Loans - USD ($)
$ in Thousands
Jun. 30, 2016
Dec. 31, 2015
Financing Receivable, Recorded Investment, Past Due    
Non-accrual loans $ 577,739 [1] $ 601,799 [2]
Accruing loans past-due 90 days or more 413,319 446,725
Commercial multi-family    
Financing Receivable, Recorded Investment, Past Due    
Non-accrual loans 1,379 1,062
Accruing loans past-due 90 days or more 0 0
CRE non-owner occupied    
Financing Receivable, Recorded Investment, Past Due    
Non-accrual loans 25,665 33,973
Accruing loans past-due 90 days or more 0 0
CRE owner occupied    
Financing Receivable, Recorded Investment, Past Due    
Non-accrual loans 112,459 106,670
Accruing loans past-due 90 days or more 0 0
Commercial and industrial    
Financing Receivable, Recorded Investment, Past Due    
Non-accrual loans 36,112 40,111
Accruing loans past-due 90 days or more 270 555
Construction    
Financing Receivable, Recorded Investment, Past Due    
Non-accrual loans 2,523 3,550
Accruing loans past-due 90 days or more 0 0
Mortgages    
Financing Receivable, Recorded Investment, Past Due    
Non-accrual loans 338,048 [3],[4] 351,471 [5],[6]
Accruing loans past-due 90 days or more 394,936 [3],[4] 426,094 [5],[6]
Leasing    
Financing Receivable, Recorded Investment, Past Due    
Non-accrual loans 3,019 3,009
Accruing loans past-due 90 days or more 0 0
Legacy    
Financing Receivable, Recorded Investment, Past Due    
Non-accrual loans 3,839 3,649
Accruing loans past-due 90 days or more 0 0
Consumer | Credit cards    
Financing Receivable, Recorded Investment, Past Due    
Non-accrual loans 535 437
Accruing loans past-due 90 days or more 17,225 19,098
Consumer | Home equity lines of credit    
Financing Receivable, Recorded Investment, Past Due    
Non-accrual loans 3,861 4,176
Accruing loans past-due 90 days or more 293 394
Consumer | Personal    
Financing Receivable, Recorded Investment, Past Due    
Non-accrual loans 21,622 23,342
Accruing loans past-due 90 days or more 13 523
Consumer | Auto    
Financing Receivable, Recorded Investment, Past Due    
Non-accrual loans 11,117 11,646
Accruing loans past-due 90 days or more 0 0
Consumer | Other    
Financing Receivable, Recorded Investment, Past Due    
Non-accrual loans 17,560 18,703
Accruing loans past-due 90 days or more 582 61
PUERTO RICO    
Financing Receivable, Recorded Investment, Past Due    
Non-accrual loans 550,632 [1] 574,834 [2]
Accruing loans past-due 90 days or more 413,319 446,725
PUERTO RICO | Commercial multi-family    
Financing Receivable, Recorded Investment, Past Due    
Non-accrual loans 1,004 1,062
Accruing loans past-due 90 days or more 0 0
PUERTO RICO | CRE non-owner occupied    
Financing Receivable, Recorded Investment, Past Due    
Non-accrual loans 25,348 33,720
Accruing loans past-due 90 days or more 0 0
PUERTO RICO | CRE owner occupied    
Financing Receivable, Recorded Investment, Past Due    
Non-accrual loans 111,713 106,449
Accruing loans past-due 90 days or more 0 0
PUERTO RICO | Commercial and industrial    
Financing Receivable, Recorded Investment, Past Due    
Non-accrual loans 34,519 36,671
Accruing loans past-due 90 days or more 270 555
PUERTO RICO | Construction    
Financing Receivable, Recorded Investment, Past Due    
Non-accrual loans 2,423 3,550
Accruing loans past-due 90 days or more 0 0
PUERTO RICO | Mortgages    
Financing Receivable, Recorded Investment, Past Due    
Non-accrual loans 323,658 [3],[4] 337,933 [5],[6]
Accruing loans past-due 90 days or more 394,936 [3],[4] 426,094 [5],[6]
PUERTO RICO | Leasing    
Financing Receivable, Recorded Investment, Past Due    
Non-accrual loans 3,019 3,009
Accruing loans past-due 90 days or more 0 0
PUERTO RICO | Legacy    
Financing Receivable, Recorded Investment, Past Due    
Non-accrual loans 0 0
Accruing loans past-due 90 days or more 0 0
PUERTO RICO | Consumer | Credit cards    
Financing Receivable, Recorded Investment, Past Due    
Non-accrual loans 0 0
Accruing loans past-due 90 days or more 17,225 19,098
PUERTO RICO | Consumer | Home equity lines of credit    
Financing Receivable, Recorded Investment, Past Due    
Non-accrual loans 0 0
Accruing loans past-due 90 days or more 293 394
PUERTO RICO | Consumer | Personal    
Financing Receivable, Recorded Investment, Past Due    
Non-accrual loans 20,271 22,102
Accruing loans past-due 90 days or more 13 523
PUERTO RICO | Consumer | Auto    
Financing Receivable, Recorded Investment, Past Due    
Non-accrual loans 11,117 11,640
Accruing loans past-due 90 days or more 0 0
PUERTO RICO | Consumer | Other    
Financing Receivable, Recorded Investment, Past Due    
Non-accrual loans 17,560 18,698
Accruing loans past-due 90 days or more 582 61
UNITED STATES    
Financing Receivable, Recorded Investment, Past Due    
Non-accrual loans 27,107 [1] 26,965 [2]
Accruing loans past-due 90 days or more 0 0
UNITED STATES | Commercial multi-family    
Financing Receivable, Recorded Investment, Past Due    
Non-accrual loans 375 0
Accruing loans past-due 90 days or more 0 0
UNITED STATES | CRE non-owner occupied    
Financing Receivable, Recorded Investment, Past Due    
Non-accrual loans 317 253
Accruing loans past-due 90 days or more 0 0
UNITED STATES | CRE owner occupied    
Financing Receivable, Recorded Investment, Past Due    
Non-accrual loans 746 221
Accruing loans past-due 90 days or more 0 0
UNITED STATES | Commercial and industrial    
Financing Receivable, Recorded Investment, Past Due    
Non-accrual loans 1,593 3,440
Accruing loans past-due 90 days or more 0 0
UNITED STATES | Construction    
Financing Receivable, Recorded Investment, Past Due    
Non-accrual loans 100 0
Accruing loans past-due 90 days or more 0 0
UNITED STATES | Mortgages    
Financing Receivable, Recorded Investment, Past Due    
Non-accrual loans 14,390 [3],[4] 13,538 [5],[6]
Accruing loans past-due 90 days or more 0 [3],[4] 0 [5],[6]
UNITED STATES | Leasing    
Financing Receivable, Recorded Investment, Past Due    
Non-accrual loans 0 0
Accruing loans past-due 90 days or more 0 0
UNITED STATES | Legacy    
Financing Receivable, Recorded Investment, Past Due    
Non-accrual loans 3,839 3,649
Accruing loans past-due 90 days or more 0 0
UNITED STATES | Consumer | Credit cards    
Financing Receivable, Recorded Investment, Past Due    
Non-accrual loans 535 437
Accruing loans past-due 90 days or more 0 0
UNITED STATES | Consumer | Home equity lines of credit    
Financing Receivable, Recorded Investment, Past Due    
Non-accrual loans 3,861 4,176
Accruing loans past-due 90 days or more 0 0
UNITED STATES | Consumer | Personal    
Financing Receivable, Recorded Investment, Past Due    
Non-accrual loans 1,351 1,240
Accruing loans past-due 90 days or more 0 0
UNITED STATES | Consumer | Auto    
Financing Receivable, Recorded Investment, Past Due    
Non-accrual loans 0 6
Accruing loans past-due 90 days or more 0 0
UNITED STATES | Consumer | Other    
Financing Receivable, Recorded Investment, Past Due    
Non-accrual loans 0 5
Accruing loans past-due 90 days or more $ 0 $ 0
[1] For purposes of this table non-performing loans exclude $ 40 million in non-performing loans held-for-sale.
[2] For purposes of this table non-performing loans exclude $ 45 million in non-performing loans held-for-sale.
[3] It is the Corporation’s policy to report delinquent residential mortgage loans insured by FHA or guar anteed by the VA as accruing loans p ast due 90 days or more as opposed to non-performing since the principal repayment is insured. These balances include $ 149 million of residential mortgage loans in Puerto Rico insured by FHA or guaranteed by the VA that are no longer accruing interest as of June 30, 2016 . Furthermore, the Co rporation has approximately $ 63 million in reverse mortgage loans in Puerto Rico which are guaranteed by FHA, but which are currently not accruing interest. Due to the guaranteed nature of the loans, it is the Corporation’s policy to exclude these balances from non-performing assets .
[4] Non-covered loans of $ 207 million accounted for under ASC Subtopic 310-30 are excluded from the above table as they are considered to be performing due to the application of the accretion method, in which these loans will accrete interest income over the remaining life of the loans using estimated cash flow analysis.
[5] It is the Corporation’s policy to report delinque nt residential mortgage loans insured by FHA or guaranteed by the VA as accruing loans past due 90 days or more as opposed to non-performing since the principal repayment is insured. These balances include $1 64 million of residential mortgage loans in Puer to Rico insured by FHA or guaranteed by the VA that are no longer accruing interest as of December 31, 2015 . Furthermore, the Corporation has approximately $70 million in reverse mortgage loans in Puerto Rico which are guaranteed by FHA, but which are currently not accruing interest. Due to the guaranteed nature of the loans, it is the Corporation’s policy to exclude these balances from non-performing assets .
[6] Non-covered loans by $ 268 million accounted for under ASC Subtopic 310-30 are excluded from the above table as they are considered to be performing due to the application of the accretion method, in which these loans will accrete interest income over the remaining life of the loans using estimated cash flow analysis.