First BanCorp. (FBP) 10-K 16 Mar 18 2017 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2017	Feb. 16, 2018	Jun. 30, 2017
Entity Information [Line Items]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	FY
Trading Symbol	fbp
Entity Registrant Name	FIRST BANCORP /PR/
Entity Central Index Key	1,057,706
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		216,334,736
Entity current reporting status	Yes
Entity well known seasoned issuer	No
Entity public float			$ 914,194,471
Entity voluntary filers	No

Consolidated Statements of Fina

Consolidated Statements of Financial Condition - USD ($) $ in Thousands		Dec. 31, 2017	Dec. 31, 2016
ASSETS
Cash and due from banks		$ 705,980	$ 289,591
Money market investments:
Time deposits with other financial institutions		3,126	2,800
Other short-term investments		7,289	7,294
Total money market investments		10,415	10,094
Investment securities available for sale, at fair value:
Securities pledged that can be repledged		350,123	339,390
Other investment securities		1,540,893	1,542,530
Total investment securities available for sale		1,891,016	1,881,920
Investment securities held to maturity, at amortized cost:
Securities pledged that can be repledged		0	0
Other investment securities		150,627	156,190
Total investment securities held to maturity, fair value of $131,032 (2016- $132,759)		150,627	156,190
Other equity securities		43,119	42,992
Loans, net of allowance for loan and lease losses of $231,843 (2016-$205,603)		8,618,633	8,681,270
Loans held for sale, at lower of cost or market		32,980	50,006
Total loans, net		8,651,613	8,731,276
Premises and equipment, net		141,895	150,828
Other real estate owned		147,940	137,681
Accrued interest receivable on loans and investments		57,172	45,453
Other assets		461,491	476,430
Total assets		12,261,268	11,922,455
LIABILITIES
Non-interest-bearing deposits		1,833,665	1,484,155
Interest-bearing deposits		7,188,966	7,347,050
Total deposits		9,022,631	8,831,205
Securities Sold Under Agreements To Repurchase	[1],[2]	300,000	300,000
Advances from the Federal Home Loan Bank (FHLB)		715,000	670,000
Other borrowings		208,635	216,187
Accounts payable and other liabilities		145,905	118,820
Total liabilities		10,392,171	10,136,212
Preferred stock, authorized 50,000,000 shares:
Non-cumulative Perpetual Monthly Income Preferred Stock: issued 22,004,000 shares, outstanding 1,444,146 shares, aggregate liquidation value of $36,104		36,104	36,104
Common stock, $0.10 par value, authorized, 2,000,000,000 shares; issued, 220,382,343 shares (2016 - 218,700,394 shares issued)		22,038	21,870
Less: Treasury stock (at par value)		(410)	(125)
Common stock outstanding, 216,278,040 shares outstanding (2016 - 217,446,205 shares outstanding)		21,628	21,745
Additional paid-in capital		936,772	931,856
Retained earnings, includes legal surplus reserve of $59,693 million (2016- $52,436 million )		895,208	830,928
Accumulated other comprehensive loss, net of tax of $7,752		(20,615)	(34,390)
Total stockholders' equity		1,869,097	1,786,243
Total liabilities and stockholders' equity		$ 12,261,268	$ 11,922,455
[1]	As of December 31, 2017, includes $200 million with an average rate of 2.11% that lenders have the right to call before their contractual maturities at various dates beginning on February 6, 2018. Subsequent to December 31, 2017, no lender has exercised its call option on repurchase agreements.
[2]	Reported net of securities purchased under agreements to repurchase (reverse repurchase agreements) by counterparty, when applicable, pursuant to ASC 210-20-45-11.

Consolidated Statements of Fin3

Consolidated Statements of Financial Condition (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Allowance for loan and lease losses	$ 231,843	$ 205,603
Preferred stock, shares authorized	50,000,000	50,000,000
Preferred stock, shares issued	22,004,000	22,004,000
Preferred stock, shares outstanding	1,444,146	1,444,146
Preferred stock, liquidation value	$ 36,104	$ 36,104
Common stock, par value	$ 0.1	$ 0.1
Common stock, shares authorized	2,000,000,000	2,000,000,000
Common stock, shares issued	220,382,343	218,700,394
Common stock, shares outstanding	216,278,040	217,446,205
Income tax expense	$ (4,973)	$ 37,030
Legal Surplus Amount	59,693	52,436
Held To Maturity Securities Fair Value	131,032	132,759
Accumulated Other Comprehensive Income [Member]
Income tax expense	$ 7,752	$ 7,752

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME (LOSS) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Interest incomeand divided income:
Loans	$ 532,684	$ 531,022	$ 548,571
Investment securities	51,125	50,905	54,850
Money market investments	4,614	3,365	2,148
Total interest income	588,423	585,292	605,569
Interest expense:
Deposits	66,537	67,302	69,250
Securities sold under agreements to repurchase	10,911	20,203	22,431
Advances from FHLB	11,140	5,964	4,171
Other borrowings	8,284	7,705	7,451
Total interest expense	96,872	101,174	103,303
Net interest income	491,551	484,118	502,266
Provision for loan and lease losses	144,254	86,733	172,045
Net interest income after provision for loan and lease losses	347,297	397,385	330,221
Non-interest income:
Service charges and fees on deposit accounts	22,314	22,965	20,330
Mortgage banking activities	13,491	20,435	17,217
Net gain on sale of investments	371	6,104	0
Gain from recovery of investments previously written off	0	1,547	0
Other-than-temporary impairment (OTTI) losses on available-for-sale debt securities:
Total other-than-temporary impairment losses	(12,231)	(1,845)	(35,806)
Portion of other-than-temporary impairment recognized in other comprehensive income (OCI)	0	(4,842)	19,289
Net impairment losses on available-for-sale debt securities	(12,231)	(6,687)	(16,517)
Gain on early extinguishment of debt	1,391	4,217	0
Insurance commission income	8,197	8,473	7,058
Bargain purchase gain	0	0	13,443
Gain on sale of merchant contracts	0	0	7,000
Other non-interest income	28,854	30,900	32,794
Total non-interest income	62,387	87,954	81,325
Non-interest expenses:
Employees' compensation and benefits	151,845	151,493	150,059
Occupancy and equipment	56,659	55,159	59,295
Business promotion	12,485	11,419	15,234
Professional fees	45,929	44,137	55,632
Taxes, other than income taxes	14,550	15,139	12,669
Insurance and supervisory fees	18,534	24,920	29,021
Net loss on other real estate owned (OREO) and OREO operations	10,997	11,533	15,788
Credit and debit card processing expenses	13,212	13,635	16,177
Communications	6,148	6,759	7,726
Other non-interest expenses	17,342	20,886	22,229
Total non-interest expenses	347,701	355,080	383,830
Income before income taxes	61,983	130,259	27,716
Income tax benefit (expense)	4,973	(37,030)	(6,419)
Net income	66,956	93,229	21,297
Net income attributable to common stockholders	$ 64,280	$ 93,006	$ 21,297
Net income per common share:
Basic	$ 0.3	$ 0.44	$ 0.1
Diluted	0.3	0.43	0.1
Dividends declared per common share	$ 0	$ 0	$ 0

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Net income	$ 66,956	$ 93,229	$ 21,297
Available-for-sale debt securities on which an other-than-temporary impairment has been recognized:
Unrealized (loss) gain on debt securities on which an other-than-temporary impairment has been recognized	(896)	550	(16,841)
Reclassification Adjustement For Other Than Temporary Impairment On Debt Securrities Included In Net Income	12,231	6,687	16,517
Reduction of non-credit OTTI component on securities sold	5,678	0	0
Reclassification adjusment for net gain included in net income	(371)	0	0
All other unrealized gains and losses on available-for-sale securities:
All other unrealized holding losses on available-for-sale securities arising during the year	(2,867)	(7,774)	(9,074)
Reclassification adjustments for net gain included in net income	0	(6,104)	0
Other comprehensive income (loss) for the year	13,775	(6,641)	(9,398)
Total comprehensive income	$ 80,731	$ 86,588	$ 11,899

CONSOLIDATED STATEMENT OF CASH

CONSOLIDATED STATEMENT OF CASH FLOWS - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Cash flows from operating activities:
Net income		$ 66,956	$ 93,229	$ 21,297
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization		16,424	17,649	21,060
Amortization of intangible assets		4,403	4,896	5,143
Provision for loan and lease losses		144,254	86,733	172,045
Deferred income tax (benefit) expense		(13,152)	23,879	80
Stock-based compensation		7,296	6,876	6,037
Gain on sale of investments		(371)	(6,104)	0
Gain on extinguishment of debt		(1,391)	(4,217)	0
Other-than-temporary impairments on debt securities	[1]	12,231	6,687	16,517
Unrealized (gain) loss on derivative instruments		(187)	78	(164)
Net gain on sales of premises and equipment and other assets		(149)	(700)	(64)
Net gain on sale of loans		(6,291)	(10,273)	(7,379)
Net amortization/accretion of premiums, discounts, and deferred loan fees and costs		(8,757)	(8,819)	(6,229)
Originations and purchases of loans held for sale		(316,258)	(488,833)	(428,348)
Gain on sale of merchant contracts		0	0	(7,000)
Sales and repayments of loans held for sale		329,554	493,821	436,461
Loans held for sale valuation adjustment		0	0	(191)
Bargain purchase gain		0	0	(13,443)
Gain from recovery of investments previously written off		0	(1,547)	0
Impairment of Fixed Assets		640	0	0
Amortization of broker placement fees		1,900	2,881	4,563
Net amortization/accretion of premiums and discounts on investment securities		2,764	6,890	7,046
(Increase) decrease in accrued interest receivable		(12,755)	2,934	1,703
Increase (decrease) in accrued interest payable		1,390	(29,200)	6,241
(Increase) decrease in other assets		(202)	17,716	20,625
Increase (decrease) in other liabilities		7,665	(15,144)	5,891
Net cash provided by operating activities		235,964	199,432	261,891
Cash flows from investing activities:
Principal collected on loans		2,504,629	2,830,830	2,969,616
Proceeds from sale of loans held for investment		53,245	31,852	107,702
Proceeds from sale of repossessed assets		35,239	56,369	61,808
Proceeds from sale of available-for-sale securities		23,408	219,780	0
Purchases of available-for-sale securities		(265,415)	(619,636)	(250,585)
Purchases of held-to-maturity investment securities		0	0	(4,530)
Proceeds from principal repayments and maturities of securities available for sale		232,977	390,286	296,950
Proceeds from principal repayments and maturities of securities held-to-maturity securities		5,563	5,293	5,068
Additions to premises and equipment		(9,417)	(10,370)	(12,456)
Proceeds from sale of premises and equipment and other assets		2,043	2,279	4,035
Net cash received from acquisition		0	0	217,659
Net cash outflows from purchase/sale of insurance contracts		0	(960)	0
Proceeds from sale of merchant contracts		0	0	10,000
Net purchases/sales of other equity securities		(127)	(10,823)	(6,417)
Loans originated and purchased		(2,655,401)	(2,813,253)	(2,959,871)
Proceeds From Recovery Of Investments Previously Written Off		0	1,547	0
Net cash (used in) provided by investing activities		(73,256)	83,194	438,979
Cash flows from financing activities:
Net increase (decrease) in deposits		220,105	(542,019)	(673,347)
Net FHLB advances proceeds		45,000	215,000	130,000
Dividends paid on preferred stock		(2,676)	(223)	0
Repurchase of outstanding common stock		(2,497)	(1,132)	(1,173)
Change in securities sold under agreements to repurchase		0	(400,000)	(200,000)
Repayments of junior subordinated debentures		(5,930)	(7,025)	0
Net cash provided by (used in) financing activities		254,002	(735,399)	(744,520)
Net decrease in cash and cash equivalents		416,710	(452,773)	(43,650)
Cash and cash equivalents at beginning of year		299,685	752,458	796,108
Cash and cash equivalents at end of year		716,395	299,685	752,458
Cash and cash equivalents include:
Cash and Cash Equivalents, at Carrying Value, Total		$ 299,685	$ 299,685	$ 752,458
[1]	For the years ended December 31, 2017, 2016 and 2015, approximately $12.2 million, $6.3 million and $15.9 million, respectively, of the credit impairment recognized in earnings consisted of credit losses on Puerto Rico government debt securities that were sold in the second quarter of 2017, as further discussed below. The remaining impairment losses for the years ended December 31, 2016 and 2015 were associated with credit losses on private label MBS.

CONSOLIDATED STATEMENT OF CHANG

CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($)	Total	Preferred Stock [Member]	Common Stock Outstanding [Member]	Additional Paid In Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income (Loss), net of tax [Member]
Total stockholders' equity			$ 21,298,000	$ 916,067,000	$ 716,625,000	$ (18,351,000)
Total stockholders' equity	$ 1,694,134,000	$ 36,104,000	21,298,000	926,348,000	716,625,000	(27,749,000)
Balance at beginning of year at Dec. 31, 2014			21,298,000	916,067,000	716,625,000	(18,351,000)
Restricted Stock forfeited			(2,000)	2,000
Restricted stock grants			102,000	(102,000)
Common stock issued as compensation			48,000	(48,000)
Common stock withheld for taxes			(22,000)	(1,151,000)
Stock-based compensation				6,037,000
Net income	21,297,000				21,297,000
Dividends on preferred stock	0				0
Other comprehensive income (loss), net of tax	(9,398,000)					(9,398,000)
Common stock issued in exchange for trust preferred securities	5,628,000		85,000	5,543,000
Balance at end of year at Dec. 31, 2015	1,694,134,000	36,104,000	21,509,000	926,348,000	737,922,000	(27,749,000)
Total stockholders' equity	1,694,134,000	36,104,000	21,509,000	926,348,000	737,922,000	(27,749,000)
Total stockholders' equity	1,694,134,000	36,104,000	21,745,000	931,856,000	830,928,000	(27,749,000)
Restricted Stock forfeited			(3,000)	3,000
Restricted stock grants			193,000	(193,000)
Common stock issued as compensation			75,000	(75,000)
Common stock withheld for taxes			(29,000)	(1,103,000)
Stock-based compensation				6,876,000
Net income	93,229,000				93,229,000
Dividends on preferred stock	(223,000)				(223,000)
Other comprehensive income (loss), net of tax	(6,641,000)					(6,641,000)
Common stock issued in exchange for trust preferred securities	0		0	0
Balance at end of year at Dec. 31, 2016	1,786,243,000	36,104,000	21,745,000	931,856,000	830,928,000	(34,390,000)
Total stockholders' equity	1,786,243,000	36,104,000	21,745,000	931,856,000	830,928,000	(34,390,000)
Total stockholders' equity	1,869,097,000	36,104,000	21,745,000	931,856,000	830,928,000	(34,390,000)
Restricted Stock forfeited			(241,000)	241,000
Restricted stock grants			110,000	(110,000)
Common stock issued as compensation			58,000	(58,000)
Common stock withheld for taxes			(44,000)	(2,453,000)
Stock-based compensation				7,296,000
Net income	66,956,000				66,956,000
Dividends on preferred stock	(2,676,000)				(2,676,000)
Other comprehensive income (loss), net of tax	13,775,000					13,775,000
Common stock issued in exchange for trust preferred securities	0		0	0
Balance at end of year at Dec. 31, 2017	1,869,097,000	36,104,000	21,628,000	936,772,000	895,208,000	(20,615,000)
Total stockholders' equity	$ 1,869,097,000	$ 36,104,000	$ 21,628,000	$ 936,772,000	$ 895,208,000	$ (20,615,000)

BASIS OF PRESENTATION AND SIGNI

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2017
BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES [Text Block]	NOTE 1 – NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The accompanying consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“GAAP”). The following is a description of First BanCorp.’s (“First BanCorp.” or “the Corporation”) most significant policies: Nature of business First BanCorp. is a publicly owned, Puerto Rico-chartered financial holding company that is subject to regulation, supervi sion, and examination by the Board of Governors of the Federal Reserve System (the “Federal Reserve Board”). The Corporation is a full service provider of financial services and products with operations in Puerto Rico, the United States, the U.S. Virgin I slands (“USVI”), and the British Virgin Islands (“BVI”). The Corporation provides a wide range of financial services for retail, commercial, and institutional clients. As of December 31, 2017, the Corporation controlled two wholly-owned subsidiaries : FirstBank Puerto Rico (“FirstBank” or the “Bank”), and FirstBank Insurance Agency, Inc. (“FirstBank Insurance Agency”). FirstBank is a Puerto Rico-chartered commercial bank, and FirstBank Insurance Agency is a Puerto Rico-chartered insurance agency. Fir stBank is subject to the supervision, examination, and regulation of both the Office of the Commissioner of Financial Institutions of the Commonwealth of Puerto Rico (“OCIF”) and the Federal Deposit Insurance Corporation (the “FDIC”). Deposits are insured through the FDIC Deposit Insurance Fund. FirstBank also operates in the state of Florida (USA), subject to regulation and examination by the Florida Office of Financial Regulation and the FDIC, in the USVI, subject to regulation and examination by the Un ited States Virgin Islands Banking Board, and in the BVI, subject to regulation by the British Virgin Islands Financial Services Commission. The Consumer Financial Protection Bureau (“CFPB”) regulates FirstBank’s consumer financial products and services. FirstBank Insurance Agency is subject to the supervision, examination, and regulation of the Office of the Insurance Commissioner of the Commonwealth of Puerto Rico. As of December 31, 2017, FirstBank conducts its business through its main offi ce located in San Juan, Puerto Rico, 45 banking branches in Puerto Rico, 11 banking branches in the USVI and the BVI, and 11 banking branches in the state of Florida (USA). As of December 31, 2017, FirstBank has 6 wholly owned subsidiaries with operations in Puerto Rico: First Federal Finance Corp. (d/b/a Money Express La Financiera), a finance company specializing in the origination of small loans with 28 offices in Puerto Rico; First Management of Puerto Rico, a domestic corporation, which holds tax-exemp t assets; FirstBank Puerto Rico Securities Corp., a broker-dealer subsidiary engaged in investment banking activities, such as advisory services, capital raising efforts on behalf of clients, and assistance with financial transaction structuring; FirstBank Overseas Corporation, an international banking entity organized under the International Banking Entity Act of Puerto Rico; and two other companies that hold and operate certain other real estate owned (“OREO”) properties. On February 27, 2015, First Bank acquired 10 Puerto Rico banking branches of Doral Bank through an alliance with Banco Popular of Puerto Rico (“Popular”), which was the successful lead bidder with the FDIC on the failed Doral Bank, as well as other co-bidders (the “Doral Bank transac tion”). This transaction is described in more detail in Note 2 – Business Combination, to the consolidated financial statements. Principles of consolidation The consolidated financial statements include the accounts of the Corporation and its subsidiarie s. All significant intercompany balances and transactions have been eliminated in consolidation. Statutory business trusts that are wholly-owned by the Corporation and are issuers of trust-preferred securities, and entities in which the Corporation has a n on-controlling interest, are not consolidated in the Corporation’s consolidated financial statements in accordance with authoritative guidance issued by the Financial Accounting Standards Board (“FASB”) for consolidation of variable interest entities (“VIE ”). See “Variable Interest Entities” below for further details regarding the Corporation’s accounting policy for these entities. Reclassifications During the second quarter of 2016, the Corporation reviewed its historical accounting treatment as lo ans of its financing arrangements with Puerto Rico municipalities issued in bond form, but underwritten as loans with features that are typically found in commercial loan transactions. This review came as a result of the determination of the Federal Reserv e Board that the transactions must be treated for regulatory reporting purposes as investment securities. The Puerto Rico Municipal Finance Act (“the Act”) requires the designation of financing arrangements obtained by municipalities with maturities greate r than 8 years as “special obligation bonds” subject to specific provisions under the Act. The Corporation concluded that the impact of accounting for the transaction as held-to-maturity investment securities rather than loans does not have a material effe ct on previously reported results of operations, financial condition, or cash flows and, accordingly, these financing arrangements have been accounted for and reported as held-to-maturity investment securities and not as loans since the second quarter of 2 016. For purposes of comparability, amounts prior to 2016 have been reclassified to conform to the current presentation. Use of estimates in the preparation of financial statements The preparation of financial statements in conformity with GAAP requ ires management to make estimates and assumptions that affect the reported amounts of assets, liabilities and contingent liabilities as of the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Management has made significant estimates in several areas, including the allowance for loan and lease losses, valuations of investment securities, the fair value of assets acquired, including purchased cre dit-impaired (“PCI”) loans, valuations of residential mortgage servicing rights, valuations of OREO properties, and income taxes, including deferred taxes. Cash and cash equivalents For purposes of reporting cash flows, cash and cash equivalents include cash on hand, amounts due from the Federal Reserve Bank of New York (the “New York FED” or “Federal Reserve”) and other depository institutions. The term also includes money market funds and short-term investments with original maturities of three months or less and time deposits with original maturities of twelve months or less. Time deposits considered cash and cash equivalent are highly liquid and readily convertible to cash. Investment securities The Corporation classifies its investments in d ebt and equity securities into one of four categories: Held-to-maturity — Securities that the entity has the intent and ability to hold to maturity. These securities are carried at amortized cost. The Corporation may not sell or transfer held-to-maturity securities without calling into question its intent to hold other debt securities to maturity, unless a nonrecurring or unusual event that could not have been reasonably anticipated has occurred. Trading — Securities that are bought and held principally for the purpose of selling them in the near term. These securities are carried at fair value, with unrealized gains and losses reported in earnings. As of December 31, 2017 and 2016, the Corporation did not hold investment securities for trading purposes. Available-for-sale — Securities not classified as held-to-maturity or trading. These securities are carried at fair value, with unrealized holding gains and losses, net of deferred taxes, reported in other comprehensive income (“OCI”) as a separate compo nent of stockholders’ equity, and do not affect earnings until they are realized or are deemed to be other-than-temporarily impaired. Refer to “Recently issued accounting standards and recently adopted accounting pronouncements – Recognition and Measuremen t of Financial Assets and Liabilities” below for new accounting guidance with respect to the accounting for equity securities effective beginning on January 1, 2018. Other equity securities — Equity securities that do not have readily available fair value s are classified as other equity securities in the consolidated statements of financial condition. These securities are stated at the lower of cost or realizable value. This category is principally composed of stock that is owned by the Corporation to com ply with Federal Home Loan Bank (“FHLB”) regulatory requirements. Their realizable value equals their cost. Premiums and discounts on investment securities are amortized as an adjustment to interest income on investments over the life of the related securities under the interest method. Net realized gains and losses and valuation adjustments considered other-than-temporary, if any, related to investment securities are determined using the specific identification method and are reported in non-interes t income as net gain (loss) on sale of investments and net impairment losses on debt securities, respectively. Purchases and sales of securities are recognized on a trade-date basis. Evaluation of other-than-temporary impairment (“OTTI”) on held-to-matur ity and available-for-sale securities On a quarterly basis, the Corporation performs an assessment to determine whether there have been any events or economic circumstances indicating that a security with an unrealized loss has suffered an OTTI. A securit y is considered impaired if the fair value is less than its amortized cost basis. The Corporation evaluates whether the impairment is other-than-temporary depending upon whether the portfolio consists of debt securities or equity securities, as further described below. The Corporation employs a systematic methodology that considers all available evidence in evaluating a potential impairment of its investments. The impairment analysis of debt securities places special emphasis on the analysis of the cas h position of the issuer and its cash and capital generation capacity, which could increase or diminish the issuer’s ability to repay its bond obligations, the length of time and the extent to which the fair value has been less than the amortized cost basi s, any adverse change to the credit conditions and liquidity of the issuer, taking into consideration the latest information available about the financial condition of the issuer, credit ratings, the failure of the issuer to make scheduled principal or int erest payments, recent legislation and government actions affecting the issuer’s industry, and actions taken by the issuer to deal with the economic climate. The Corporation also takes into consideration changes in the near-term prospects of the underlying collateral of a security, if any, such as changes in default rates, loss severity given default, and significant changes in prepayment assumptions and the level of cash flows generated from the underlying collateral, if any, supporting the principal and i nterest payments of the debt securities. OTTI must be recognized in earnings if the Corporation has the intent to sell the debt security or it is more likely than not that it will be required to sell the debt security before recovery of its amortized cost basis. However, even if the Corporation does not expect to sell a debt security, it must evaluate expected cash flows to be received and determine if a credit loss has occurred. An unrealized loss is generally deemed to be other-than-temporary and a cred it loss is deemed to exist if the present value of the expected future cash flows is less than the amortized cost basis of the debt security. The credit loss component of an OTTI, if any, is recorded as net impairment losses on debt securities in the stat ements of income, while the remaining portion of the impairment loss is recognized in OCI, net of taxes, and included as a component of stockholders’ equity provided the Corporation does not intend to sell the underlying debt security and it is more likely than not that the Corporation will not have to sell the debt security prior to recovery. The previous amortized cost basis less the OTTI recognized in earnings is the new amortized cost basis of the investment. The new amortized cost basis is not adjuste d for subsequent recoveries in fair value. However, for debt securities for which OTTI was recognized in earnings, the difference between the new amortized cost basis and the cash flows expected to be collected is accreted as interest income as long as th e security is not placed in non-accrual status. Debt securities held by the Corporation at year-end primarily consisted of securities issued by U.S. government-sponsored entities, bonds issued by the Puerto Rico government, and private label mortgage-backe d securities (“MBS”). Given the explicit and implicit guarantees provided by the U.S. Federal government, the Corporation believes the credit risk in securities issued by the U.S. government-sponsored entities is low. The Corporation’s OTTI assessment was concentrated on Puerto Rico government debt securities and private label MBS. For further information, including methodology and assumptions used for the discounted cash flow analyses performed on these securities, refer to Note 6 – Investment Securities, to the consolidated financial statements. The impairment analysis of equity securities is performed and reviewed on an ongoing basis based on the latest financial information and any supporting research report made by a major brokerage firm. This analysis is very subjective and based on, amo ng other things, relevant financial data such as capitalization, cash flow, liquidity, systematic risk, and debt outstanding of the issuer. Management also considers the issuer’s industry trends, the historical performance of the stock and credit ratings, if applicable, as well as the Corporation’s intent to hold the security for an extended period. If management believes there is a low probability of recovering the book value in a reasonable time frame, it records an impairment by writing the security down to its market value. As previously mentioned, equity securities are monitored on an ongoing basis but special attention is given to those securities that have experienced a decline in fair value for six months or more. An impairment charge is generally r ecognized when the fair value of an equity security has remained significantly below cost for a period of 12 consecutive months or more. Loans held for investment Loans that the Corporation has the ability and intent to hold for the foreseeable futu re are classified as held for investment. The substantial majority of the Corporation’s loans are classified as held for investment. Loans are stated at the principal outstanding balance, net of unearned interest, cumulative charge-offs, unamortized deferr ed origination fees and costs, and unamortized premiums and discounts. Fees collected and costs incurred in the origination of new loans are deferred and amortized using the interest method or a method that approximates the interest method over the term of the loan as an adjustment to interest yield. Unearned interest on certain personal loans, auto loans and finance leases and discounts and premiums are recognized as income under a method that approximates the interest method. When a loan is paid-off or so ld, any unamortized net deferred fee (cost) is credited (charged) to income. Credit card loans are reported at their outstanding unpaid principal balance plus uncollected billed interest and fees net of amounts deemed uncollectible. PCI loans are reported net of any remaining purchase accounting adjustments. See “Loans Acquired” below for the accounting policy for PCI loans. Non-Performing and Past-Due Loans - Loans on which the recognition of interest income has been discontinued are designated as no n-performing. Loans are classified as non-performing when they are 90 days past due for interest and principal, with the exception of residential mortgage loans guaranteed by the Federal Housing Administration (the “FHA”) or the Veterans Administration (t he “VA”) and credit cards. It is the Corporation’s policy to report delinquent mortgage loans insured by the FHA or guaranteed by the VA as loans past due 90 days and still accruing as opposed to non-performing loans since the principal repayment is insure d. However, the Corporation discontinues the recognition of income for FHA/VA loans when such loans are over 15 months delinquent. As permitted by regulatory guidance issued by the Federal Financial Institutions Examination Council (“FFIEC”), credit card l oans are generally charged off in the period in which the account becomes 180 days past due. Credit card loans continue to accrue finance charges and fees until charged off at 180 days. Loans generally may be placed on non-performing status prior to when r equired by the policies described above when the full and timely collection of interest or principal becomes uncertain (generally based on an assessment of the borrower’s financial condition and the adequacy of collateral, if any). When a loan is placed on non-performing status, any accrued but uncollected interest income is reversed and charged against interest income and amortization of any net deferred fees is suspended. Interest income on non-performing loans is recognized only to the extent it is recei ved in cash. However, when there is doubt regarding the ultimate collectability of loan principal, all cash thereafter received is applied to reduce the carrying value of such loans (i.e., the cost recovery method). Generally, the Corporation returns a loa n to accrual status when all delinquent interest and principal becomes current under the terms of the loan agreement, or after a sustained period of repayment performance (6 months) and the loan is well secured and in the process of collection, and full re payment of the remaining contractual principal and interest is expected. PCI loans are not reported as non-performing as these loans were written down to fair value at the acquisition date and the accretable yield is recognized in interest income over the remaining life of the loans. Loans that are past due 30 days or more as to principal or interest are considered delinquent, with the exception of residential mortgage, commercial mortgage, and construction loans, which are considered past due when the borr ower is in arrears on two or more monthly payments. Impaired Loans - A loan is considered impaired when, based upon current information and events, it is probable that the Corporation will be unable to collect all amounts due (including principal and inte rest) according to the contractual terms of the loan agreement, or the loan has been modified in a Troubled Debt Restructuring (“TDR”). Loans with insignificant delays or insignificant shortfalls in the amounts of payments expected to be collected are not considered to be impaired. The Corporation evaluates individually for impairment those loans in the construction, commercial mortgage, commercial and industrial, and marine financing portfolios with a principal balance of $1 million or more. Loans in the c onstruction, commercial mortgage, and commercial and industrial portfolios that originally met the Corporation’s threshold for impairment evaluation but due to charge-offs or payments are currently below the $1 million threshold and are still 90 days past due, except TDR’s, are accounted for under the Corporation’s general reserve. Although the authoritative accounting guidance for a specific impairment of a loan excludes large groups of smaller balance homogeneous loans that are collectively evaluated for impairment (e.g., mortgage and consumer loans), it specifically requires that loan modifications considered TDRs be analyzed under its provision. The Corporation also evaluates for impairment purposes certain residential mortgage loans and home equity line s of credit with high delinquency and loan to value levels. Held-for-sale loans are not reported as impaired, as these loans are recorded at the lower of cost or fair value. The Corporation generally measures impairment and the related specific all owance for individually impaired loans based on the difference between the recorded investment of the loan and the present value of the loans’ expected future cash flows, discounted at the effective original interest rate of the loan at the time of modific ation, or the loan’s observable market price. If the loan is collateral dependent, the Corporation measures impairment based upon the fair value of the underlying collateral, instead of discounted cash flows, regardless of whether foreclosure is probable. Loans are identified as collateral dependent if the repayment is expected to be provided solely by the underlying collateral, through liquidation or operation of the collateral. When the fair value of the collateral is used to measure impairment on an impa ired collateral-dependent loan and repayment or satisfaction of the loan is dependent on the sale of the collateral, the fair value of the collateral is adjusted to consider estimated costs to sell. If repayment is dependent only on the operation of the co llateral, the fair value of the collateral is not adjusted for estimated costs to sell. If the fair value of the loan is less than the recorded investment, the Corporation recognizes impairment by either a direct write-down or establishing a specific allow ance for the loan or by adjusting the specific allowance for the impaired loan. For an impaired loan that is collateral dependent, charge-offs are taken in the period in which the loan, or a portion of the loan, is deemed uncollectible, and any portion of the loan that is not charged off is adversely credit-risk rated at a level no worse than substandard. A restructuring of a loan constitutes a TDR if the creditor, for economic or legal reasons related to the debtor’s financial difficulties, grants a concession to the debtor that it would not otherwise consider. TDR loans typically result from the Corporation’s loss mitigation activities and the modification of residential mortgage loans in accordance with guidelines similar to those of the U.S. govern ment’s Home Affordable Modification Program, and could include rate reductions to a rate that is below market on the loan, principal forgiveness, term extensions, payment forbearance, refinancing of any past-due amounts, including interest, escrow, and lat e charges and fees, and other actions intended to minimize the economic loss and to avoid foreclosure or repossession of collateral. Residential mortgage loans for which a binding offer to restructure has been extended are also classified as TDR loans. PCI loans are not classified as TDR loans. TDR loans are classified as either accrual or nonaccrual. Loans in accrual status may remain in accrual status when their contractual terms have been modified in a TDR if the loans had demonstrated performance prior to the restructuring and payment in full under the restructured terms is expected. Otherwise, a loan on nonaccrual status and restructured as a TDR will remain on nonaccrual status until the borrower demonstrates a sustained period of performance (ge nerally six consecutive months of payments, inclusive of consecutive payments made prior to the modification), and there is evidence that such payments can and are likely to continue as agreed. Refer to Note 9 – Loans Held for Investment,” to the consolida ted financial statements for additional qualitative and quantitative information about TDR loans. In connection with commercial loan restructurings, the decision to maintain a loan that has been restructured on accrual status is based on a current, wel l-documented credit evaluation of the borrower’s financial condition and prospects for repayment under the modified terms. The credit evaluation reflects consideration of the borrower’s future capacity to pay, which may include evaluation of cash flow proj ections, consideration of the adequacy of collateral to cover all principal and interest, and trends indicating improving profitability and collectability of receivables. This evaluation also includes an evaluation of the borrower’s current willingness to pay, which may include a review of past payment history, an evaluation of the borrower’s willingness to provide information on a timely basis, and consideration of offers from the borrower to provide additional collateral or guarantor support. The e valuation of mortgage and consumer loans for restructurings includes an evaluation of the client’s disposable income and credit report, the value of the property, the loan-to-value relationship, and certain other client-specific factors that have affected the borrower’s ability to make timely principal and interest payments on the loan. In connection with residential and consumer restructurings, a nonperforming loan will be returned to accrual status when current as to principal and interest, under the revi sed terms, and upon sustained historical repayment performance. The Corporation removes loans from TDR classification, consistent with authoritative guidance that allows for a TDR to be removed from this classification in years following the modificat ion, only when the following two circumstances are met: (i) The loan is in compliance with the terms of the restructuring agreement and, therefore, is not considered impaired under the revised terms; and (ii) The loan yields a market interest rate at the time of the restructuring. In other words, the loan was restructured with an interest rate equal to or greater than what the Corporation would have been willing to accept at the time of the restructuring for a new loan with comparable risk. If both of the conditions are met, the loan can be removed from the TDR classification in calendar years after the year in which the restructuring took place. However, the loan continues to be individually evaluated for impairment. Loans classified as TDRs, includin g loans in trial payment periods (trial modifications), are considered impaired loans. With respect to the restructuring of a loan into two new loan notes, or loan splits, generally, Note A of a loan split is restructured under market terms, and Note B is fully charged off. If Note A is in compliance with the restructured terms in years f ollowing the restructuring, Note A will be removed from the TDR classification and will continue to be individually evaluated for impairment. Refer to Note 9 – Loans Held for Investment, to the consolidated financial statements for additional information a bout loan splits. A loan that had previously been modified in a TDR and is subsequently refinanced under current underwriting standards at a market rate with no concessionary terms is accounted for as a new loan and is no longer reported as a TDR. Interest income on impaired loans is recognized based on the Corporation’s policy for recognizing interest on accrual and non-accrual loans. Loans Acquired - All purchased loans are recorded at fair value at the date of acquisition. Loans acquired w ith evidence of credit deterioration since their origination and where it is probable at the date of acquisition that the Corporation will not collect all contractually required principal and interest payments are considered PCI loans. Evidence of credit q uality deterioration as of the purchase date may include statistics such as past due and non-accrual status, credit scores, and revised loan terms. PCI loans have been aggregated into pools based on common risk characteristics. Each pool is accounted for a s a single asset with a single composite interest rate and an aggregate expectation of cash flows. In accounting for PCI loans, the difference between contractually required payments and the cash flows expected to be collected at acquisition is referred to as the nonaccretable difference. The nonaccretable difference, which is neither accreted into income nor recorded on the consolidated statements of financial condition, reflects estimated future credit losses expected to be incurred over the life of the p ool of loans. The excess of cash flows expected to be collected over the estimated fair value of PCI loans is referred to as the accretable yield. This amount is not recorded on the statements of financial condition, but is accreted into interest income ov er the remaining life of the pool of loans, using the effective-yield method. Subsequent to acquisition, the Corporation continues to estimate cash flows expected to be collected over the life of the PCI loans using models that incorporate current k ey assumptions such as default rates, loss severity, and prepayment speeds. Decreases in expected cash flows will generally result in an impairment charge to the provision for loan and lease losses and the establishment of an allowance for loan and lease l osses. Increases in expected cash flows will generally result in a reduction in any allowance for loan and lease losses established subsequent to acquisition and an increase in the accretable yield. The adjusted accretable yield is recognized in interest i ncome over the remaining life of the pool of loans. Resolutions of loans may include sales of loans to third parties, receipt of payments in settlement with the borrower, or foreclosure of the collateral. The Corporation’s policy is to remove an ind ividual loan from a pool at its relative carrying amount. The carrying amount is defined as the loan’s current contractually required payments receivable less its remaining nonaccretable difference and accretable yield, but excluding any post-acquisition l oan loss allowance. To determine the carrying value, the Corporation performs a pro-rata allocation of the pool’s total remaining nonaccretable difference and accretable yield to an individual loan in proportion to the loan’s current contractually required payments receivable compared to the pool’s total contractually required payments receivable. This removal method assumes that the amount received from resolution approximates pool performance expectations. The remaining accretable yield balance is unaffe cted and any material change in the remaining effective yield caused by this removal method is addressed by the Corporation’s quarterly cash flow evaluation process for each pool. Modified PCI loans are not removed from a pool even if those loans would oth erwise be deemed TDRs. Because the initial fair value of PCI loans recorded at acquisition includes an estimate of credit losses expected to be realized over the remaining lives of the loans, the Corporation separately tracks and reports PCI loans an d excludes these loans from its delinquency and non-performing loan statistics. For acquired loans that are not deemed impaired at acquisition, subsequent to acquisition, the Corporation recognizes the difference between the initial fair value at acq uisition and the undiscounted expected cash flows in interest income over the period in which substantially all of the inherent losses associated with the non-PCI loans at the acquisition date are estimated to occur. Thus, such loans are accounted for cons istently with other originated loans, potentially being classified as nonaccrual or impaired, as well as being classified under the Corporation’s standard practice and procedures. In addition, these loans are considered in the determination of the allowanc e for loan losses. Charge-off of Uncollectible Loans - Net charge-offs consist of the unpaid principal balances of loans held for investment that the Corporation determines are uncollectible, net of recovered amounts. Charge-offs are recorded as a reducti on to the allowance for loan and lease losses and subsequent recoveries of previously charged off amounts are credited to the allowance for loan and lease losses. Collateral dependent loans in the construction, commercial mortgage, and commercial and indus trial loan portfolios are charged off to their net realizable value (fair value of collateral, less estimated costs to sell) when loans are considered to be uncollectible. Within the consumer loan portfolio, auto loans and finance leases ar

NATURAL DISASTERS

NATURAL DISASTERS	12 Months Ended
	Dec. 31, 2017
Text Block [Abstract]
Natural Disasters [Text Block]	NOTE 2 – NATURAL DISASTERS AFFECTING FIRST BANCORP. IN 2017 Two strong hurricanes affected the Corporation’s service areas during 2017. Early in September, Hurricane Irma , a Category 5 hurricane , affected the eastern Caribbean islands, including the U.S. Virgin Islands of St. Thomas and St. John and Tortola in the British Virgin Islands and , to a lesser extent, the U.S. Virgin Island of St. Croix and Puerto Rico. After hitting the eastern Caribbean, Hurricane Irma made landfall along Florida’s southwe st shoreline. Two weeks after Hurricane Irma sideswiped Puerto Rico, Hurricane Maria made landfall in the south east corner of Puerto Rico as a Category 4 hurricane and exit ed on the northern coast at a point between the cities of Arecibo and Barceloneta after battering other islands in the Caribbean, including S t. Croix. These hurricanes caused widespread property damage, flooding, power outages, water and communication services interruptions , and have severely disrupted normal economic activity in all o f these regions. The following summarizes the more significant financial repercussions of these natural disasters for the Corporation and for its major subsidiary, FirstBank. Credit Quality and Allowance for Loan and Lease Losses As of the end of the third quarter of 2017, t he Corporation established a $ 66.5 million allowance for loan and lease losses directly related to the initial estimate, based on available information, of inherent losses resultin g from the impact of the storms . During the fourth quarter of 2017, loan officers performed reviews of the storms’ impact on large commercial borrowers, and the results of these reviews were factored into the determination of the allowance for loan and lease losses as of December 31, 2017. The Corporation recorded an incremental provision expense of $ 4.8 million during the fourth quarter of 2017, primarily related to an increase in estimated losses associated with the effects of the hurricanes on its commercial and construction loan s . The storm-related allo wance as of December 31, 2017 amounted to $68.5 million (net of a $2.8 million charge off taken on a storm-impacted credit during the fourth quarter of 2017). The Corporation’s approach to estimating the storms’ impact on credit quality is presented in Not e 10 – Allowance for Loan and Lease Losses , to the consolidated financial statements. Interruptions in regular collection efforts caused by Hurricanes Irma and Maria adversely affected the Corporation’s non-performing loan statistics. Non-performing resi dential mortgage loans increased in the second half of 2017 by $ 23. 0 million to $178. 3 million as of Decembe r 3 1 , 2017 and non-performing commercial and construction loans increased in the second half of 2017 by $ 59.4 million to $ 294.4 million as of Decemb er 31 , 2017. Refer to Note 9 – Loans Held For Investment , to the consolidated financial statements for additional information about early delinquency statistics and payment deferral programs established by the Corporation to assist individuals and busines ses affected by the recent hurricanes . Disaster Response Plan Costs, Casualty Losses and Related Insurance The Corporation implemented its disaster response plan as these hurricanes approached its service areas. To operate in disaster response mode, the Corporation incurred expenses for, among other things, buying diesel fuel and generators for electric power, debris removal, security matters, and emergency communications with custom ers regarding the status of Bank operations. The disaster response plan costs, combined with payroll and rental costs during the idle time caused by the hurricanes , totaled $ 6.6 million as of Decembe r 3 1 , 2017 . Also, c ertain of the Corporation’s facilitie s and their contents were damaged by these hurricanes . The Corporation has recognized asset impairments of appr oximately $0.6 million as of Dec ember 3 1, 2017. The Corporation maintains insurance for casualty losses as well as for disaster response costs a nd certain revenue lost through business interruption. Management believes , that recovery of $4.8 million of the $ 7.2 million above-mentioned costs and asse t impairments identified as of December 3 1 , 2017 is probable. A ccordingly, as of December 31, 2017, a receivable of $ 4.8 million was included in the consolidated statement of financial condition as part of “O ther assets ” for the expected recovery . The impairments, recoverable expenses and expected recoveries are included as part of “Other non-interest i ncome” in the statement of income. Non-interest expenses for 2017, reflect approximately $ 2.5 million of insurance deductibles related to damages assessed on certain OREO properties and estimated storm-related costs not recoverable under insurance policies . Management also believes that there is a possibility that some gains will be recognized with respect to casualty and lost revenue claims in future periods, but this is contingent on reaching agreement on the Corporation’s claims with the insurance carrie rs . Liquidity Management The Corporation experienced rapid accumulation of deposits after the hurricanes. Total deposits as of December 31, 2017, excluding brokered CDs, increased by $ 361.5 million from September 30, 2017. The most significant increas e was in noninterest-bearing demand deposits, which grew 16 %, or $ 247.5 million, during the fourth quarter of 2017. Storm-related factors, such as the effect of the payment deferral programs and disaster relief funds , contributed to this accumulation. Alt hough management expects the balances accumulated by deposit customers in the storm-affected areas to reduce over time, it is difficult to predict when and to what degree, and there may be some further growth as insurance claims are resolved and additional disaster-recovery funds are distributed. Funds from the deposit build-up were primarily deposited at the Federal Reserve Bank, pending better information o n the volatility of these funds .

BUSINESS COMBINATION

BUSINESS COMBINATION	12 Months Ended
	Dec. 31, 2017
Business Combination Description [Abstract]
Business Combination Disclosure [Text Block]	NOTE 3 – BUSINESS COMBINATION The Corporation made no acquisitions or any other business combinations during the year s ended December 31, 201 7 and 2016 . On February 27, 2015, FirstBank acquired 10 Puerto Rico branches of Doral Bank, assumed $ 522.7 million in deposits related to such branches, acquired loans that had an approximate principal balance of $ 324.8 million, primarily residential mortgage loans, acquired $ 5.5 million of property, plant and equipment and received $ 217.7 million of cash, thr ough an alliance with Popular, who was the successful lead bidder with the FDIC on the failed Doral Bank, as well as other co-bidders. This transaction solidified FirstBank as the second largest bank in Puerto Rico, enhanced FirstBank’s presence in geogr aphical areas in Puerto Rico with growth potential for deposits and mortgage originations (two of the main business strategies of FirstBank), and provided a stable source of low-cost deposits. Under the FDIC’s bidding format, Popular was the lead bidder a nd party to the purchase and assumption agreement with the FDIC covering all assets and deposits to be acquired by Popular and the co-bidders. Popular entered into back to back purchase assumption agreements with the co-bidders, including FirstBank, for th e transferred assets and deposits. There is no loss-share arrangement with the FDIC related to the acquired assets, meaning that FirstBank assumed all losses with respect to such assets, with no financial assistance from the FDIC. The Corporation accounted for this transaction as a business combination. The following table identifies the fair values of assets acquired and liabilities assumed from Doral Bank on February 27, 2015: Asset/Liabilities (at Fair Value) (In thousands) ASSETS Cash $ 217,659 Loans 311,410 Premises and equipment, net 5,450 Core Deposit Intangible 5,820 Total assets acquired 540,339 LIABILITIES Deposits 523,517 Other liabilities 3,379 Net assets - Bargain purchase gain $ 13,443 The application of the acquisition method of accounting resulted in a bargain purchase gain of $13.4 million, which is included in non-interest income in the Corporation’s consolidated statement of income for the year ended December 31, 2015, and a core deposit intangible of $5.8 million ($3.7 million - December 31, 2017; $ 4.4 million - December 31, 2016 ). Before the bargain purchase gain recognition, the Corporation reassessed whether all of the assets acquired and liabilities assumed had been appropriat ely identified, recognized and measured. The net after-tax gain of $ 8.2 million represents the excess of the estimated fair value of the assets acquired (including cash payments received from the FDIC) over the estimated fair value of the liabilities assum ed. The following is a description of the methods used to determine the fair values of significant assets and liabilities presented above: Cash and due from banks – The carrying amount of these assets is a reasonable estimate of fair value based on the short-term nature of these assets. This balance primarily represents the cash settlement received from Popular for the net equity received, the discount bid for the assets and other customary closing adjustments. Loans – Fair values for loans were based on a discounted cash flow methodology that uses market-driven assumptions such as prepayment rate, default rate, and loss severity on a loan level basis. The forecasted cash flows were then discounted by yields observed in sales of similar portfolios in Pu erto Rico and the continental U.S. The Corporation evaluated the residential mortgage loans acquired and determined that $ 227.9 million were non-credit impaired purchased loans, which were accounted for in accordance with the provisions of FASB ASC Topic 310-20, Nonrefundable Fees and Other Costs , and were recorded with a premium of $ 1.3 million. The remaining approximately $ 93.3 million of residential mortgage loans were considered purchased credit impaired loans within the provisions of FASB ASC Topic 3 10-30, Loans and Debt Securities Acquired with Deteriorated Credit Quality , and were recorded with a $ 13.4 million discount. The Corporation recognizes interest income on these purchased credit impaired loans through accretion of the difference between the fair value of the l oans and the expected cash flows. Core deposit intangible – This intangible asset represents the value of the relationships that Doral Bank had with its deposit customers. The fair value of this intangible asset was estimated based on a discounted cash f low methodology that gave appropriate consideration to expected customer attrition rates, the cost of the deposit base, and the net maintenance cost attributable to customer deposits. The Corporation recorded at acquisition $5.8 million of core deposit int angible. Deposits – The fair values used for the demand and savings deposits that comprise the transaction accounts acquired, by definition, equal the amounts payable on demand at the acquisition date. A fair value adjustment of $ 0.8 million was applied for time deposits because the estimated weighted-average interest rate of the assumed certificates of deposits was estimated to be above the then prevailing market rates . ASC Topic 805 requires the measurement of all recognized assets acquired and liab ilities assumed in a business combination at their acquisition-date fair values. Accordingly, the Corporation initially recorded amounts for the fair values of the assets acquired and liabilities assumed based on the best information available at the acqui sition date. The Corporation could retrospectively adjust these amounts to reflect new information obtained during the measurement period (not to exceed 12 months) about facts and circumstances that existed as of the acquisition date that, if known, would have affected the acquisition-date fair value measurements. No retrospective adjustments to acquisition date fair values were recorded. During 2015, the Corporation incurred $ 4.6 million for acquisition and conversion costs related to loans and deposit accounts acquired from Doral Bank that are considered non-recurring in nature, and $ 3.6 million on interim servicing costs until the completion in May 2015 of the conversion to the FirstBank systems. These expenses are primarily included as part of profess ional fees in the consolidated statement of income. The Corporation’s operating results for the year ended December 31, 2015 include the operating results of the acquired assets and assumed liabilities subsequent to the acquisition date. The Corporation a lso considered the pro forma requirements of ASC 805 and deemed it not necessary to provide pro forma financial information pursuant to that standard for the Doral Bank transaction as it was not material to the Corporation.

RESTRICTIONS ON CASH AND DUE FR

RESTRICTIONS ON CASH AND DUE FROM BANKS	12 Months Ended
	Dec. 31, 2017
Restrictions on Cash and Due from Banks [Abstract]
Restrictions on Cash and Due from Banks [Text Block]	NOTE 4 – RESTRICTIONS ON CASH AND DUE FROM BANKS The Corporation’s bank subsidiary, FirstBank, is required by law to maintain minimum average weekly reserve balances to cover demand deposits. The amount of those minimum average weekly reserve balances for the period that covered December 31, 201 7 was $ 337.1 million (201 6 — $ 276.2 million). As of December 31, 201 7 and 201 6 , the Bank complied with the requirement. Cash and due from banks as well as other short-term, highly liquid securities are used to cover the required average reserve balances. As of December 31, 201 7 , and as required by the Puerto Rico International Banking Law, the Corporation maintained $ 300,000 in time deposits, which were considered restricted assets related to FirstBank Overseas Corporation, an international banking entity that i s a subsidiary of FirstBank.

MONEY MARKET INVESTMENTS

MONEY MARKET INVESTMENTS	12 Months Ended
	Dec. 31, 2017
Money Market Investments [Abstract]
Money Market Investments [Text Block]	N OTE 5 – MONEY MARKET INVESTMENTS Money market investments are composed of time deposits with other financial institutions with original maturities of twelve months or less and short-term investments with original maturities of three months or less. Money market investments as of December 31, 2017 and 2016 were as follows: 2017 2016 (Dollars in thousands) Time deposits with other financial institutions, weighted-average interest rate of 1.02% (2016- 0.95%) $ 3,126 $ 2,800 Other short-term investments, weighted-average interest rate of 0.29% (2016 - weighted-average interest rate of 0.30%) 7,289 7,294 $ 10,415 $ 10,094 As of December 31, 2017 and 2016, the Corporation had no money market investments pledged as collateral.

INVESTMENT SECURITIES

INVESTMENT SECURITIES	12 Months Ended
	Dec. 31, 2017
INVESTMENT SECURITIES [Text Block]	NOTE 6 – INVESTMENT SECURITIES Investment Securities Available for Sale The amortized cost, non-credit loss component of OTTI recorded in OCI, gross unrealized gains and losses recorded in OCI, approximate fair value, and weighted-average yield of investment securities available for sale by contractual maturities as of December 31, 201 7 and 201 6 were as follows: December 31, 2017 Amortized cost Noncredit Loss Component of OTTI Recorded in OCI Gross Fair value Unrealized Weighted- Gains Losses average yield% (Dollars in thousands) U.S. Treasury securities: After 1 to 5 years $ 7,458 $ - $ - $ 57 $ 7,401 1.29 Obligations of U.S. government-sponsored agencies: Due within one year 122,471 - - 319 122,152 1.06 After 1 to 5 years 309,472 - 28 3,735 305,765 1.42 After 5 to 10 years 133,451 - 117 319 133,249 2.72 After 10 years 40,769 - 1 149 40,621 1.84 Puerto Rico government obligations: After 5 to 10 years 4,071 - 47 - 4,118 3.14 After 10 years 3,972 - - 1,277 2,695 6.97 United States and Puerto Rico government obligations 621,664 - 193 5,856 616,001 1.70 Mortgage-backed securities: FHLMC certificates: After 5 to 10 years 18,658 - 14 63 18,609 2.14 After 10 years 297,733 - 217 4,853 293,097 2.23 316,391 - 231 4,916 311,706 2.23 GNMA certificates: After 1 to 5 years 81 - 1 - 82 3.23 After 5 to 10 years 69,661 - 1,244 - 70,905 3.05 After 10 years 145,067 - 5,910 334 150,643 3.81 214,809 - 7,155 334 221,630 3.56 FNMA certificates: After 1 to 5 years 20,831 - 294 109 21,016 2.69 After 5 to 10 years 49,934 - - 818 49,116 1.83 After 10 years 613,129 - 3,180 6,401 609,908 2.43 683,894 - 3,474 7,328 680,040 2.39 Collateralized mortgage obligations guaranteed by the FHLMC and GNMA: After 1 to 5 years 5,918 - 14 - 5,932 2.21 After 5 to 10 years 2,556 - 11 - 2,567 2.23 After 10 years 35,331 - 231 - 35,562 2.22 43,805 - 256 - 44,061 2.22 Other mortgage pass-through trust certificates: After 10 years 22,791 5,731 - - 17,060 2.44 Total mortgage-backed securities 1,281,690 5,731 11,116 12,578 1,274,497 2.54 Other : Due within one year 100 - - - 100 1.48 Equity securities (1) 424 - - 6 418 2.11 Total investment securities available for sale $ 1,903,878 $ 5,731 $ 11,309 $ 18,440 $ 1,891,016 2.27 (1) Equity securities consisted of investment in a Community Reinvestment Act Qualified Investment Fund. December 31, 2016 Amortized cost Noncredit Loss Component of OTTI Recorded in OCI Gross Fair value Unrealized Weighted- Gains Losses average yield% (Dollars in thousands) U.S. Treasury securities: Due within one year $ 7,508 $ - $ 1 $ - $ 7,509 0.57 Obligations of U.S. government-sponsored agencies: After 1 to 5 years 440,438 - 142 2,912 437,668 1.33 After 5 to 10 years 16,942 - 9 256 16,695 1.91 After 10 years 44,145 - 8 166 43,987 1.12 Puerto Rico government obligations: After 1 to 5 years 21,422 12,222 - - 9,200 - After 10 years 21,245 2,028 73 1,662 17,628 1.86 United States and Puerto Rico government obligations 551,700 14,250 233 4,996 532,687 1.29 Mortgage-backed securities: FHLMC certificates: After 5 to 10 years 5,908 - 72 - 5,980 2.25 After 10 years 314,906 - 261 5,827 309,340 2.17 320,814 - 333 5,827 315,320 2.17 GNMA certificates: After 1 to 5 years 83 - 3 - 86 3.82 After 5 to 10 years 91,744 - 1,635 92 93,287 3.06 After 10 years 123,548 - 9,706 - 133,254 4.36 215,375 - 11,344 92 226,627 3.81 FNMA certificates: Due within one year 152 - 2 - 154 4.71 After 1 to 5 years 24,409 - 435 - 24,844 2.18 After 5 to 10 years 17,181 - - 261 16,920 1.87 After 10 years 690,625 - 4,136 9,406 685,355 2.35 732,367 - 4,573 9,667 727,273 2.33 Collateralized mortgage obligations issued or guaranteed by the FHLMC and GNMA: After 1 to 5 years 19,851 - 4 31 19,824 1.42 After 10 years 39,120 - - 132 38,988 1.44 58,971 - 4 163 58,812 1.43 Other mortgage pass-through trust certificates: After 10 years 28,815 8,122 - - 20,693 2.40 Total mortgage-backed securities 1,356,342 8,122 16,254 15,749 1,348,725 2.49 Other: After 1 to 5 years 100 - - - 100 1.50 Equity Securities (1) 415 - - 7 408 2.44 Total investment securities available for sale $ 1,908,557 $ 22,372 $ 16,487 $ 20,752 $ 1,881,920 2.14 (1) Equity securities consisted of investment in a Community Reinvestment Act Qualified Investment Fund. Maturities of mortgage-backed securities are based on contractual terms assuming no prepayments. Expected maturities of investments might differ from contractual maturities because they may be subject to prepayments and/or call options . The weighted- average yield on investment securities available for sale is based on amortized cost and, therefore, does not give effect to changes in fair value. The net unrealized gain or loss on securities available for sale and the noncredit loss component of OTTI ar e presented as part of OCI. The aggregate amortized cost and approximate market value of investment securities available for sale as of December 31, 2017 by contractual maturity, are shown below: Amortized Cost Fair Value (Dollars in thousands) Within 1 year $ 122,571 $ 122,252 After 1 to 5 years 343,760 340,196 After 5 to 10 years 278,331 278,564 After 10 years 1,158,792 1,149,586 Total $ 1,903,454 $ 1,890,598 Equity securities 424 418 Total investment securities available for sale $ 1,903,878 $ 1,891,016 The following tables show the Corporation’s available-for-sale investments’ fair value and gross unrealized losses, aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position, as of December 31, 201 7 and 201 6 . The tables also include debt securities for which an OTTI was recognized and only the amount related to a credit loss was recognized in earnings. For unrealized losses for which OTTI was recognized, the related credit loss was c harged against the amortized cost basis of the debt security. As of December 31, 2017 Less than 12 months 12 months or more Total Unrealized Unrealized Unrealized Fair Value Losses Fair Value Losses Fair Value Losses (In thousands) Debt securities: Puerto Rico government obligations $ - $ - $ 2,695 $ 1,277 $ 2,695 $ 1,277 U.S Treasury and U.S. government agencies obligations 136,459 494 362,050 4,085 498,509 4,579 Mortgage-backed securities: FNMA 189,699 1,705 274,963 5,623 464,662 7,328 FHLMC 91,174 590 166,331 4,326 257,505 4,916 GNMA 39,145 334 - - 39,145 334 Other mortgage pass-through trust certificates - - 17,060 5,731 17,060 5,731 Equity securities - - 407 6 407 6 $ 456,477 $ 3,123 $ 823,506 $ 21,048 $ 1,279,983 $ 24,171 As of December 31, 2016 Less than 12 months 12 months or more Total Unrealized Unrealized Unrealized Fair Value Losses Fair Value Losses Fair Value Losses (In thousands) Debt securities: Puerto Rico government obligations $ - $ - $ 22,609 $ 15,912 $ 22,609 $ 15,912 U.S Treasury and U.S. government agencies obligations 469,046 3,334 - - 469,046 3,334 Mortgage-backed securities: FNMA 519,008 9,667 - - 519,008 9,667 FHLMC 244,839 5,827 - - 244,839 5,827 GNMA 43,388 92 - - 43,388 92 Collateralized mortgage obligations issued or guaranteed by FHLMC and GNMA 55,309 163 - - 55,309 163 Other mortgage pass-through trust certificates - - 20,693 8,122 20,693 8,122 Equity securities 408 7 - - 408 7 $ 1,331,998 $ 19,090 $ 43,302 $ 24,034 $ 1,375,300 $ 43,124 Assessment for OTTI Debt securities issued or guaranteed by U.S. government agencies, U.S. government-sponsored entities, and the U.S. Treasury accounted for approximately 98 % of the total available-for-sale portfolio as of December 31, 201 7 and no credit losses are expected, given the explicit and implicit guarantees provided by the U.S. federal government. The Corporation’s OTTI assessment was concentrated mainly on private label MBS , and on Puerto Ri co government debt securities, for which credit losses are evaluated on a quarterly basis. The Corporation considered the following factors in determining whether a credit loss exists and the period over which the debt security is expected to recover: The length of time and the extent to which the fair value has been less than the amortized cost basis; Any adverse change to the credit conditions and liquidity of the issu er, taking into consideration the latest information available about the financial condition of the issuer, credit ratings, th e failure of the issuer to make scheduled principal or interest payments, recent legislation and government actions affecting the issuer’s industry and actions taken by the issuer to deal with the present economic climate; Changes in the near term prospect s of the underlying collateral for a security, if any, such as changes in default rates, loss severity given default, and significant changes in prepayment assumptions; and The level of cash flows generated from the underlying collateral, if any, supportin g the principal and interest payments of the debt securities. The Corporation recorded OTTI losses on available-for-sale debt securities as follows: Year Ended 2017 2016 2015 (In thousands) Total other-than-temporary impairment losses $ (12,231) $ (1,845) $ (35,806) Portion of other-than-temporary impairment recognized in OCI - (4,842) 19,289 Net impairment losses recognized in earnings (1) $ (12,231) $ (6,687) $ (16,517) (1) For the years ended December 31, 2017, 2016 and 2015, approximately $12.2 million, $6.3 million and $15.9 million, respectively, of the credit impairment recognized in earnings consisted of credit losses on Puerto Rico government debt securities that were sold in the second quarter of 2017, as further discussed below. The remaining impairment losses for the years ended December 31, 2016 and 2015 were associated with credit losses on private label MBS. The following tables summarize the roll-forward of credit losses on debt securities held by the Corporation for which a portion of an OTTI is recognized in OCI: Cumulative OTTI credit losses recognized in earnings on securities still held Credit impairments Credit impairments Credit loss December 31, recognized in earnings recognized in earnings on reductions for December 31, 2016 on securities not securities that have been securities sold 2017 Balance previously impaired previously impaired during the period Balance (In thousands) Available-for-sale securities Puerto Rico government obligations $ 22,189 $ - $ 12,231 $ (34,420) $ - Private label MBS 6,792 - - - 6,792 Total OTTI credit losses for available-for-sale debt securities $ 28,981 $ - $ 12,231 $ (34,420) $ 6,792 Cumulative OTTI credit losses recognized in earnings on securities still held Credit impairments Credit impairments December 31, recognized in earnings recognized in earnings on December 31, 2015 on securities not securities that have been 2016 Balance previously impaired previously impaired Balance (In thousands) Available-for-sale securities Puerto Rico government obligations $ 15,889 $ - $ 6,300 $ 22,189 Private label MBS 6,405 - 387 6,792 Total OTTI credit losses for available-for-sale debt securities $ 22,294 $ - $ 6,687 $ 28,981 Cumulative OTTI credit losses recognized in earnings on securities still held Credit impairments Credit impairments December 31, recognized in earnings recognized in earnings on December 31, 2014 on securities not securities that have been 2015 Balance previously impaired previously impaired Balance (In thousands) Available-for-sale securities Puerto Rico government obligations $ - $ 15,889 - $ 15,889 Private label MBS 5,777 - $ 628 6,405 Total OTTI credit losses for available-for-sale debt securities $ 5,777 $ 15,889 $ 628 $ 22,294 During the second quarter of 2017, the Corporation sold for an aggregate of $ 23.4 million three Puerto Rico Government available-for-sale debt securities, specifically bonds of the Government Development Bank for Puerto Rico (the “GDB”) and the Puerto Rico Public Buildings Authority, c arried on its book at an amortized cost at the time of sale of $ 23.0 million (net of $ 34.4 million in cumulative OTTI impairment charges). This transaction resulted in a $0.4 million recovery from previous OTTI charges ref lected in the consolidated statement of income as part of “net gain on sale of investments.” Approximately $ 12.2 million of the cumulative OTTI charges on these securities was recorded in the first quarter of 2017. This was the fourth OTTI charge recorded on these securities, as OTTI charge charges of $ 6.3 million, $ 12.9 million and $ 3.0 million were booked in the first quarter of 2016 and the second and fourth quarters of 2015, respectively. The OTTI charges recorded on the Puerto Rico Government securit ies during 2017, 2016 and 2015, considered the latest available information about the Puerto Rico government’s financial condition, including but not limited to credit rating downgrades, revised estimates of recovery rates, and other relevant developments such as government actions, including debt exchange proposals and the fiscal plan published by the Puerto Rico government in March 2017, as applicable. The Corporation applied a discounted cash flow analysis to its Puerto Rico government debt securities in order to calculate the cash flows expected to be collected and to determine if any portion of the decline in market value of these securities was considered a credit-related other-than-temporary impairment. The analysis derived an estimate of value based on the present value of risk-adjusted cash flows of the underlying securities and included consideration of the following components : The contractual future cash flows of the bonds were projected based on the key terms as set forth in the official statem ents for each security. Such key terms include, among others, the interest rate, amortization schedule, if any, and maturity date. The risk-adjusted cash flows were calculated based on a probability of default analysis and recovery rate assumptions, inc luding the weighting of different scenarios of ultimate recovery, considering the credit rating of each security. Constant monthly default rates were assumed throughout the life of the bonds, which considered the respective security's credit rating as of t he date of the analysis. The adjusted future cash flows were then discounted at the original effective yield of each investment based on the purchase price and expected risk-adjusted future cash flows as of the purchase date of each investment. For the O TTI charges recorded in the first quarter of 2017, t he discounted risk-adjusted cash flow analysis for the three Puerto Rico government bonds mentioned above assumed a default probability of 100 %, as these three non-performing bonds had been in default sin ce the third quarter of 2016. Based on this analysis, the Corporation recorded in the first quarter of 2017 other-than-temporary credit-related impairment charges amounting to $12.2 million, assuming recovery rates ranging from 15 % to 80 % (with a weighted average of 41 %). In addition, during 2016 and 2 015, the Corporation recorded credit-related impairment loss es of $ 0.4 million and $ 0.6 million, respectively, associated with private label MBS, which are collateralized by fixed-rate mortgages on single-family residential properties in the United States. The interest rate on these private-label MBS is variable, tied to 3-month LIBOR and limited to the weighted-average coupon of the underlying collateral. The underlying mortgages are fixed-rate, sin gle-family loans with original high FICO scores (over 700 ) and moderate original loan-to-value ratios (under 80 %), as well as moderate delinquency levels. Based on the expected cash flows, and since the Corporation does not have the intention to sell the securities and has sufficient capital and liquidity to hold these securities until a recovery of the fair value occurs, only the credit loss component was reflected in earnings. Significant assumptions in the valuation of the private label MBS were as fol lows: As of As of December 31, 2017 December 31, 2016 Weighted Weighted Average Range Average Range Discount rate 14.0% 14.0% 14.1% 12.88% - 14.43% Prepayment rate 16.4% 12.0% - 29.0% 13.8% 6.5% - 22.5% Projected Cumulative Loss Rate 3% 0% - 6.8% 4% 0.2% - 8.6% Refer to Note 29 – Fair Value, for additional information about the valuation model for private label MBS. Total proceeds from the sale of securities available for sale during 201 7 and 2016 amounted to approximately $ 23.4 million and $219.8 million, respectively. As above-mentioned, in 2017, the Corporation recorded a $0.4 million recovery from previous OTTI charges on the sale of Puerto Rico government debt securities with an amortized cost at the time of sale of $23.0 million. T otal proceeds from sales in 2016, consisted of proceeds of $ 204.8 million on the sale of U.S. agency MBS and $ 15.0 million on the sale of a U.S. Treasury security. For the year ended December 31, 2016, the Corporation recorded a $ 6.1 million gain on the sa le of U.S. agency MBS and an $ 8 thousand gain on the sale of the U.S. Treasury security. No sales of securities available for sale were completed in 2015. The following table states the names of issuers, and the aggregate amortized cost and market value of the securities of such issuers, when the aggregate amortized cost of such securities exceeds 10 % of the Corporation’s stockholders’ equity. This information excludes securities of the U.S. and Puerto Rico government. Investments in obligations issued by a state of the U.S. and its political subdivisions and agencies that are payable and secured by the same source of reven ue or taxing authority, other than the U.S. government, are considered securities of a single issuer and include debt and mortgage-backed securities. As of As of December 31, 2017 December 31, 2016 Amortized Amortized Cost Fair Value Cost Fair Value (In thousands) FHLMC $ 375,719 $ 370,855 $ 399,955 $ 394,249 GNMA 250,140 257,192 254,495 265,615 FNMA 801,198 796,726 849,584 843,818 FHLB 299,949 296,767 231,666 229,792 Investments Held to Maturity The amortized cost, gross unrealized gains and losses, approximate fair value, weighted-average yield and contractual maturities of investment securities held to maturity as of December 31, 201 7 and December 31, 201 6 were as follows: December 31, 2017 Amortized cost Fair value Gross Unrealized Weighted- gains losses average yield% Puerto Rico Municipal Bonds: After 1 to 5 years $ 3,853 $ - $ 173 $ 3,680 5.38 After 5 to 10 years 39,523 - 3,048 36,475 5.28 After 10 years 107,251 - 16,374 90,877 4.93 Total investment securities held to maturity $ 150,627 $ - $ 19,595 $ 131,032 5.03 December 31, 2016 Amortized cost Fair value Gross Unrealized Weighted- gains losses average yield% Puerto Rico Municipal Bonds: After 1 to 5 years $ 1,136 $ - $ 20 $ 1,116 5.38 After 5 to 10 years 10,741 - 718 10,023 4.47 After 10 years 144,313 - 22,693 121,620 4.74 Total investment securities held to maturity $ 156,190 $ - $ 23,431 $ 132,759 4.73 The following tables show the Corporation’s held-to-maturity investments’ fair value and gross unrealized losses, aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position, as of December 31, 201 7 and 201 6 : As of December 31, 2017 Less than 12 months 12 months or more Total Unrealized Unrealized Unrealized Fair Value Losses Fair Value Losses Fair Value Losses (In thousands) Debt securities: Puerto Rico Municipal Bonds $ - $ - $ 131,032 $ 19,595 $ 131,032 $ 19,595 As of December 31, 2016 Less than 12 months 12 months or more Total Unrealized Unrealized Unrealized Fair Value Losses Fair Value Losses Fair Value Losses (In thousands) Debt securities: Puerto Rico Municipal Bonds $ - $ - $ 132,759 $ 23,431 $ 132,759 $ 23,431 The Corporation determines the fair market value of Puerto Rico Municipal Bonds based on a discounted cash flow analysis using risk-adjusted discount rates. A security with similar characteristics traded in the open market is used as a proxy for each municipal bond. Then the cash flow is discounted at the average spread over the discount curve exhibited by the proxy security at the end of each quarter. Approximately 70 % of the held-to-maturity municipal bonds were issued by three of the largest munic ipalities in Puerto Rico. The vast majority of revenues of these three municipalities is independent of the Puerto Rico central government. These obligations typically are not issued in bearer form, nor are they registered with the Securities and Exchange Commission and are not rated by external credit agencies. In most cases, these bonds have priority over the payment of operating costs and expenses of the municipality, which are required by law to levy special property taxes in such amounts as are require d for the payment of all of their respective general obligation bonds and loans. The oversight board established by the Puerto Rico Oversight, Management, and Economic Stability Act (“PROMESA”) has not designated any of the Puerto Rico’s 78 municipalities as covered entities under PROMESA. However, while the Revised Fiscal Plan recently submitted by the Puerto Rico government did not contemplate a restructuring of the debt of Puerto Rico’s municipalities, the plan did call for the gradual elimination of bud getary subsidies provided to municipalities by the central government. Furthermore, municipalities are also likely to be affected by the negative economic and other effects resulting from the recent hurricanes and from expense, revenue or cash management m easures taken by the Puerto Rico government to address its fiscal and liquidity shortfalls, or measures included in fiscal plans of other government entities, such as the GDB Restructuring Support Agreement (the “GD B RSA”) and the recent plan announced by the Puerto Rico governor intended to privatize the Puerto Rico Electric Power Authority (“PREPA”) . The GDB RSA provides for the restructuring under Title VI of PROMESA of substantial portions of the GDB’s indebtedness, including deposits of municipalities, through the issuance of “Participating Bond Claims” in exchange for the release of the GDB from liability relating to the bonds, deposits, letters of credit and guarantees. Given the uncertain impact that the negative fiscal situation of the Puerto Rico c entral government and the measures taken or to be taken by other government entities may have on municipalities, the Corporation cannot be certain if future impairment charges will be required relating to these securities. From time to time, the Corpor ation has securities held to maturity with an original maturity of three months or less that are considered cash and cash equivalents and classified as money market investments in the consolidated statements of financial condition. As of December 31, 2017 and 2016, the Corporation had no outstanding securities held to maturity that were classified as cash and cash equivalents .

OTHER EQUITY SECURITIES

OTHER EQUITY SECURITIES	12 Months Ended
	Dec. 31, 2017
OTHER EQUITY SECURITIES [Text Block]	NOTE 7 – OTHER EQUITY SECURITIES Institutions that are members of the FHLB system are required to maintain a minimum investment in FHLB stock. Such minimum is calculated as a percentage of aggregate outstanding mortgages, and an additional investment is required that is calculated as a percentage of total FHLB advances, letters of credit, and the collateralized portion of outstanding interest-rate swaps . The stock is capital stock issued at $ 100 par value. Both stock and cash dividends may b e received on FHLB stock. As of December 31, 2017 and 201 6 , the Corporation had investments in FHLB stock with a book value of $ 40.9 million and $ 40.8 million, respectively. The net realizable value is a reasonable proxy for the fair value of these i nstruments. Dividend income from FHLB stock for 201 7 , 201 6 , and 201 5 amounted to $ 2.1 million, $ 1. 5 million, and $ 1. 1 million, respectively. The shares of FHLB stock owned by the Corporation were issued by the FHLB of New York. The FHLB of New York is par t of the Federal Home Loan Bank System, a national wholesale banking network of 11 regional, stockholder-owned congressionally chartered banks. The Federal Home Loan Banks are all privately capitalized and operated by their member stockholders. The system is supervised by the Federal Housing Finance Agency, which ensures that the Federal Home Loan Banks operate in a financially safe and sound manner, remain adequately capitalized and able to raise funds in the capital markets, and carry out their housing fi nance mission. The Corporation has other equity securities that do not have a readily available fair value. The carrying value of such securities was $ 2.2 million as of both December 31, 2017 and 2016 .

INTEREST AND DIVIDEND ON INVEST

INTEREST AND DIVIDEND ON INVESTMENTS	12 Months Ended
	Dec. 31, 2017
Interest and Dividend on Investments [Abstract]
Interest and Dividend on Investments [Text Block]	NOTE 8 – INTEREST AND DIVIDEND INCOME ON INVESTMENTS AND MONEY MARKET INSTRUMENTS The following provides information about interest on investments and FHLB dividend income: Year Ended December 31, 2017 2016 2015 (In thousands) Mortgage-backed securities: Taxable $ 9,656 $ 11,246 $ 13,520 Exempt 24,575 20,921 23,779 34,231 32,167 37,299 PR government obligations, U.S. Treasury securities, and U.S. government agencies: Taxable 2,091 4,131 2,628 Exempt 12,690 13,145 13,848 14,781 17,276 16,476 Other investment securities (including FHLB dividends) Taxable 2,113 1,462 1,075 Total interest income on investment securities 51,125 50,905 54,850 Interest on money market instruments: Taxable 4,609 2,669 1,490 Exempt 5 696 658 Total interest income on money market instruments 4,614 3,365 2,148 Total interest and dividend income on investments and money market instruments $ 55,739 $ 54,270 $ 56,998 The following table summarizes the components of interest and dividend income on investments: Year Ended December 31, 2017 2016 2015 (In thousands) Interest income on investment securities and money market investments $ 53,634 $ 52,816 $ 55,923 Dividends on FHLB stock 2,105 1,454 1,075 Total interest income and dividends on investments $ 55,739 $ 54,270 $ 56,998

LOANS PORTFOLIO

LOANS PORTFOLIO	12 Months Ended
	Dec. 31, 2017
LOAN PORTFOLIO [Text Block]	NOTE 9 – LOANS HELD FOR INVESTMENT The following provides information about the loan portfolio held for investment: As of As of December 31, December 31, 2017 2016 (In thousands) Residential mortgage loans, mainly secured by first mortgages $ 3,290,957 $ 3,296,031 Commercial loans: Construction loans 111,397 124,951 Commercial mortgage loans 1,614,972 1,568,808 Commercial and Industrial loans (1) 2,083,253 2,180,455 Total commercial loans 3,809,622 3,874,214 Finance leases 257,462 233,335 Consumer loans 1,492,435 1,483,293 Loans held for investment 8,850,476 8,886,873 Allowance for loan and lease losses (231,843) (205,603) Loans held for investment, net $ 8,618,633 $ 8,681,270 (1) As of December 31, 2017 and 2016, includes $833.5 million and $853.9 million, respectively, of commercial loans that are secured by real estate but are not dependent upon the real estate for repayment. As of December 31, 201 7 and 201 6 , the Corporation had net deferred origination costs on its loan portfolio amounting to $ 4.0 million and $ 4.8 million, respectively. The total loan portfolio is net of unearned income of $ 38.6 million and $ 32.8 million as of December 31, 201 7 and 201 6 , respectively. As of December 31, 201 7 , the Corporation was servicing residential mortgage loans owned by others aggregating $ 2.8 billion (201 6 — $ 2. 7 billion), and c ommercial loan participations owned by others a mounted to $ 361.3 million as of December 31, 2017 (201 6 — $ 401.4 million). Various loans, mainly secured by first mortgages, were assigned as collateral for CDs, individual retirement accounts, and advances from the FHLB. Total loans pledged as collateral amounted to $ 1.9 billion as of December 31, 201 7 (201 6 — $ 2.0 billion). Loans held for investment on which accrual of interest income had been discontinued were as follows: As of As of December 31, December 31, 2017 2016 (In thousands) Non-performing loans: Residential mortgage $ 178,291 $ 160,867 Commercial mortgage 156,493 178,696 Commercial and Industrial 85,839 146,599 Construction: Land 15,026 11,026 Construction-commercial 35,100 36,893 Construction-residential 1,987 1,933 Consumer: Auto loans 10,211 14,346 Finance leases 1,237 1,335 Other consumer loans 5,370 8,399 Total non-performing loans held for investment (1)(2)(3) $ 489,554 $ 560,094 ________________ (1) Excludes $8.3 million and $8.1 million of non-performing loans held for sale as of December 31, 2017 and 2016, respectively. (2) Amount excludes PCI loans with a carrying value of approximately $158.2 million and $165.8 million as of December 31, 2017 and 2016, respectively, primarily mortgage loans acquired from Doral Bank in the first quarter of 2015 and from Doral Financial in the second quarter of 2014, as further discussed below. These loans are not considered non-performing due to the application of the accretion method, under which these loans will accrete interest income over the remaining life of the loans using an estimated cash flow analysis. (3) Non-performing loans exclude $374.7 million and $384.9 million of TDR loans that are in compliance with the modified terms and in accrual status as of December 31, 2017 and 2016, respectively. If these loans were accruing interest, the additional interest income realized would have been $ 35.2 million (201 6 — $ 43.2 million; 201 5 — $ 37.8 million). Loans in Process of Foreclosure As of December 31, 2017, the recorded investment of residential mortgage loans collateralized by residential real estate property that are in the process of foreclosure amounted to $ 162.2 million, including $ 23.6 million of loans insured by the FHA or guaranteed by the VA, and $ 20.5 million of PCI loans. The Corporation commences the foreclosure process on residential real estate loans when a borrower becomes 120 days delinquent in accordance with the guidelines of the Consumer Financial Protection Bureau (CFPB). Foreclosure procedures and timelines vary depending on whether the property is located in a judicial or non-judicial state. Judicial states (Puerto Rico, Florida and USVI) require the foreclosure to be proc essed through the state’s court while foreclosure in non-judicial states (BVI) is processed without court intervention. Foreclosure timelines vary according to state law and investor guidelines. Occasionally, foreclosures may be delayed due to mandatory me diations, bankruptcy, court delays and title issues, among other reasons . The Corporation’s aging of the loans held-for-investment portfolio is as follows: As of December 31, 2017 30-59 Days Past Due 60-89 Days Past Due 90 days or more Past Due (1) Total Past Due Purchased Credit-Impaired Loans Current Total loans held for investment 90 days past due and still accruing (2) (3) (In thousands) Residential mortgage: FHA/VA and other government-guaranteed loans (2) (3) (4) $ - $ 6,792 $ 102,815 $ 109,607 $ - $ 29,332 $ 138,939 $ 102,815 Other residential mortgage loans (4) - 92,502 193,750 286,252 153,991 2,711,775 3,152,018 15,459 Commercial: Commercial and Industrial loans 8,971 576 88,156 97,703 - 1,985,550 2,083,253 2,317 Commercial mortgage loans (4) - 7,525 163,180 170,705 4,183 1,440,084 1,614,972 6,687 Construction: Land (4) - 124 15,177 15,301 - 11,630 26,931 151 Construction-commercial - - 35,100 35,100 - 41,456 76,556 - Construction-residential - 95 1,987 2,082 - 5,828 7,910 - Consumer: Auto loans 57,560 23,783 10,211 91,554 - 752,777 844,331 - Finance leases 10,549 3,484 1,237 15,270 - 242,192 257,462 - Other consumer loans 10,776 5,052 9,361 25,189 - 622,915 648,104 3,991 Total loans held for investment $ 87,856 $ 139,933 $ 620,974 $ 848,763 $ 158,174 $ 7,843,539 $ 8,850,476 $ 131,420 (1) Includes non-performing loans and accruing loans that are contractually delinquent 90 days or more (i.e., FHA/VA guaranteed loans and credit cards). Credit card loans continue to accrue finance charges and fees until charged-off at 180 days. (2) It is the Corporation's policy to report delinquent residential mortgage loans insured by the FHA or guaranteed by the VA as past-due loans 90 days and still accruing as opposed to non-performing loans since the principal repayment is insured. These balances include $29.9 million of residential mortgage loans insured by the FHA or guaranteed by the VA that are over 15 months delinquent, and are no longer accruing interest as of December 31, 2017. (3) As of December 31, 2017, includes $62.1 million of defaulted loans collateralizing GNMA securities for which the Corporation has an unconditional option (but not an obligation) to repurchase the defaulted loans. (4) According to the Corporation's delinquency policy and consistent with the instructions for the preparation of the Consolidated Financial Statements for Bank Holding Companies (FR Y-9C) required by the Federal Reserve Board, residential mortgage, commercial mortgage, and construction loans are considered past due when the borrower is in arrears on two or more monthly payments. FHA/VA government-guaranteed loans, other residential mortgage loans, commercial mortgage loans, and land loans past due 30-59 days as of December 31, 2017 amounted to $6.0 million, $224.0 million, $9.0 million, and $2.5 million, respectively. As of December 31, 2016 30-59 Days Past Due 60-89 Days Past Due 90 days or more Past Due (1) Total Past Due Purchased Credit-Impaired Loans Current Total loans held for investment 90 days past due and still accruing (2) (3) (In thousands) Residential mortgage: FHA/VA and other government-guaranteed loans (2) (3) (4) $ - $ 5,179 $ 77,052 $ 82,231 $ - $ 44,627 $ 126,858 $ 77,052 Other residential mortgage loans (4) - 94,004 177,568 271,572 162,676 2,734,925 3,169,173 16,701 Commercial: Commercial and Industrial loans 14,195 3,724 151,967 169,886 - 2,010,569 2,180,455 5,368 Commercial mortgage loans (4) - 4,534 181,977 186,511 3,142 1,379,155 1,568,808 3,281 Construction: Land (4) - 436 11,504 11,940 - 19,826 31,766 478 Construction-commercial - - 36,893 36,893 - 40,582 77,475 - Construction-residential (4) - - 1,933 1,933 - 13,777 15,710 - Consumer: Auto loans 57,142 13,523 14,346 85,011 - 762,947 847,958 - Finance leases 7,714 1,671 1,335 10,720 - 222,615 233,335 - Other consumer loans 7,675 5,254 12,328 25,257 - 610,078 635,335 3,929 Total loans held for investment $ 86,726 $ 128,325 $ 666,903 $ 881,954 $ 165,818 $ 7,839,101 $ 8,886,873 $ 106,809 (1) Includes non-performing loans and accruing loans that are contractually delinquent 90 days or more (i.e., FHA/VA guaranteed loans and credit cards). Credit card loans continue to accrue finance charges and fees until charged-off at 180 days. (2) It is the Corporation's policy to report delinquent residential mortgage loans insured by the FHA or guaranteed by the VA as past-due loans 90 days and still accruing as opposed to non-performing loans since the principal repayment is insured. These balances include $29.3 million of residential mortgage loans insured by the FHA or guaranteed by the VA that are over 15 months delinquent, and are no longer accruing interest as of December 31, 2016. (3) As of December 31, 2016, includes $43.7 million of defaulted loans collateralizing GNMA securities for which the Corporation has an unconditional option (but not an obligation) to repurchase the defaulted loans. (4) According to the Corporation's delinquency policy and consistent with the instructions for the preparation of the Consolidated Financial Statements for Bank Holding Companies (FR Y-9C) required by the Federal Reserve Board, residential mortgage, commercial mortgage, and construction loans are considered past due when the borrower is in arrears two or more monthly payments. FHA/VA government-guaranteed loans, other residential mortgage loans, commercial mortgage loans, land loans, and construction-residential loans past-due 30-59 days as of December 31, 2016 amounted to $9.9 million, $142.8 million, $4.6 million, $0.7 million, and $0.4 million, respectively. In working with borrowers in the Virgin Islands and Puerto Rico affected by Hurricanes Irma and Maria, which made landfall on September 6, 2017 and September 20, 2017, respectively, the Corporation provided three-month deferred repayment arrangemen ts to consumer borrowers (i.e., personal loans, auto loans, finance leases and credit cards) who were current in their payments or no more than 2 payments in arrears as of the date of the respective hurricane. For residential mortgage loans, the Corporation ent ered during the third and fourth quarters of 2017 into deferred payment arrangements on 9,588 residential mortgages totaling $ 1.3 billion as of December 31, 2017 that provided for a three-month payment deferral for those loans current or no more than 2 payme nts in arrears as of the date of the event. For both consumer and residential mortgage loans subject to the deferral programs, each borrower is required to begin making their regularly scheduled loan payment at the end of the deferral period (January 2018) and the deferred amounts were moved to the end of the loan. The payment deferral programs were applied prospectively from the date of the events and did not change the delinquency status of the loans as of such dates. For commercial and construction loans , the Corporation, on a case by case basis, entered into three-month deferral arrangements for the payment of principal. The Corporation entered into deferral programs related to 351 commercial and construction loans totaling $ 1.2 billion as of December 31, 2 017, with customers that were current in their payments at the date of the event. As of December 31, 2017, residential mortgage and commercial and construction loans in early delinquency (i.e., 30-89 days past due as defined in regulatory report instructio ns) include $ 95.1 million and $ 3.2 million, respectively, of loans subject to the storm-related deferral programs established in Puerto Rico and the Virgin Islands. The Corporation’s credit quality indicators by loan type as of December 31, 2017 and 2016 are summarized below: Commercial Credit Exposure-Credit Risk Profile based on Creditworthiness Category: Substandard Doubtful Loss Total Adversely Classified (1) Total Portfolio December 31, 2017 (In thousands) Commercial Mortgage $ 257,503 $ 4,166 $ - $ 261,669 $ 1,614,972 Construction: Land 15,971 490 - 16,461 26,931 Construction-commercial 35,100 - - 35,100 76,556 Construction-residential 1,987 - - 1,987 7,910 Commercial and Industrial 154,416 3,854 676 158,946 2,083,253 Commercial Credit Exposure-Credit Risk Profile based on Creditworthiness Category: Substandard Doubtful Loss Total Adversely Classified (1) Total Portfolio December 31, 2016 (In thousands) Commercial Mortgage $ 193,391 $ 35,416 $ - $ 228,807 $ 1,568,808 Construction: Land 19,345 - - 19,345 31,766 Construction-commercial 36,893 - - 36,893 77,475 Construction-residential 1,933 - - 1,933 15,710 Commercial and Industrial 133,599 67,996 784 202,379 2,180,455 (1) Excludes $8.3 million and $8.1 million of non-performing loans held for sale as of December 31, 2017 and 2016, respectively. The Corporation considers a loan as adversely classified if its risk rating is Substandard, Doubtful , or Loss. These categories are defined as follows: Substandard - A Substandard a sset is inadequately protected by the current sound worth and paying capacity of the obligor or of the collateral pledged, if any. Assets so classified must have a well-defined weakness or weaknesses that jeopardize the liquidation of the debt. They are characterized by the distinct possibility that the institution will su stain some loss if the deficiencies are not corrected. Doubtful - Doubtful classifications have all of the weaknesses inherent in those classified Substandard with the added characteristic that the weaknesses make collection or liquidation in full, on the basis of currently known facts, conditions and values, highly questionable and improbable. A Doubtful classification may be appropriate in cases where significant risk exposures are perceived, but l oss cannot be determined because of specific reasonable p ending factors , which may strengthen the credit in the near term. Loss - Assets classified Loss are considered uncollectible and of such little value that their continuance as bankable assets is not warranted. This classification does not mean that the a sset has absolutely no recovery or salvage value, but rather that it is not practical or desirable to defer writing off this basically worthless asset even though partial recovery may be affected in the future. There is little or no prospect for near term improvement and no realistic strengthening action of significance pending. December 31, 2017 Consumer Credit Exposure-Credit Risk Profile Based on Payment Activity Residential Real-Estate Consumer FHA/VA/ Guaranteed (1) Other residential loans Auto Finance Leases Other Consumer (In thousands) Performing $ 138,939 $ 2,819,736 $ 834,120 $ 256,225 $ 642,734 Purchased Credit-Impaired (2) - 153,991 - - - Non-performing - 178,291 10,211 1,237 5,370 Total $ 138,939 $ 3,152,018 $ 844,331 $ 257,462 $ 648,104 (1) It is the Corporation's policy to report delinquent residential mortgage loans insured by the FHA or guaranteed by the VA as past due loans 90 days and still accruing as opposed to non-performing loans since the principal repayment is insured. This balance includes $29.9 million of residential mortgage loans insured by the FHA or guaranteed by the VA that are over 15 months delinquent, and are no longer accruing interest as of December 31, 2017. (2) PCI loans are excluded from non-performing statistics due to the application of the accretion method, under which these loans will accrete interest income over the remaining life of the loans using estimated cash flow analyses. December 31, 2016 Consumer Credit Exposure-Credit Risk Profile Based on Payment Activity Residential Real-Estate Consumer FHA/VA/ Guaranteed (1) Other residential loans Auto Finance Leases Other Consumer (In thousands) Performing $ 126,858 $ 2,845,630 $ 833,612 $ 232,000 $ 626,936 Purchased Credit-Impaired (2) - 162,676 - - - Non-performing - 160,867 14,346 1,335 8,399 Total $ 126,858 $ 3,169,173 $ 847,958 $ 233,335 $ 635,335 (1) It is the Corporation's policy to report delinquent residential mortgage loans insured by the FHA or guaranteed by the VA as past due loans 90 days and still accruing as opposed to non-performing loans since the principal repayment is insured. This balance includes $29.3 million of residential mortgage loans insured by the FHA or guaranteed by the VA that are over 15 months delinquent, and are no longer accruing interest as of December 31, 2016. (2) PCI loans are excluded from non-performing statistics due to the application of the accretion method, under which these loans will accrete interest income over the remaining life of the loans using estimated cash flow analyses. The following tables present information about impaired loans , excluding PCI loans, which are reported separately , a s discussed below : Impaired Loans Recorded Investment Unpaid Principal Balance Related Specific Allowance Average Recorded Investment Interest Income Recognized on Accrual Basis Interest Income Recognized on Cash Basis (In thousands) As of December 31, 2017 With no related specific allowance recorded: FHA/VA-Guaranteed loans $ - $ - $ - $ - $ - $ - Other residential mortgage loans 116,818 154,048 - 120,241 2,797 1,267 Commercial: Commercial mortgage loans 65,100 100,612 - 86,563 720 277 Commercial and Industrial loans 28,292 31,254 - 28,567 659 17 Construction: Land 48 49 - 48 - 1 Construction-commercial - - - - - - Construction-residential - - - - - - Consumer: Auto loans 267 267 - 290 3 - Finance leases - - - - - - Other consumer loans 2,521 3,688 - 2,745 158 65 $ 213,046 $ 289,918 $ - $ 238,454 $ 4,337 $ 1,627 With a related specific allowance recorded: FHA/VA-Guaranteed loans $ - $ - $ - $ - $ - $ - Other residential mortgage loans 316,616 349,284 22,086 318,606 14,519 1,211 Commercial: Commercial mortgage loans 87,814 124,084 9,783 93,720 1,263 113 Commercial and Industrial loans 90,008 112,005 12,359 92,666 788 386 Construction: Land 11,865 19,973 1,402 14,126 372 37 Construction-commercial 35,101 38,595 560 35,996 - - Construction-residential 252 355 55 252 - - Consumer: Auto loans 22,338 22,338 3,665 24,328 1,778 - Finance leases 2,184 2,184 104 2,428 168 - Other consumer loans 11,084 11,830 1,396 11,579 1,018 79 $ 577,262 $ 680,648 $ 51,410 $ 593,701 $ 19,906 $ 1,826 Total: FHA/VA-Guaranteed loans $ - $ - $ - $ - $ - $ - Other residential mortgage loans 433,434 503,332 22,086 438,847 17,316 2,478 Commercial: Commercial mortgage loans 152,914 224,696 9,783 180,283 1,983 390 Commercial and Industrial loans 118,300 143,259 12,359 121,233 1,447 403 Construction: Land 11,913 20,022 1,402 14,174 372 38 Construction-commercial 35,101 38,595 560 35,996 - - Construction-residential 252 355 55 252 - - Consumer: Auto loans 22,605 22,605 3,665 24,618 1,781 - Finance leases 2,184 2,184 104 2,428 168 - Other consumer loans 13,605 15,518 1,396 14,324 1,176 144 $ 790,308 $ 970,566 $ 51,410 $ 832,155 $ 24,243 $ 3,453 Recorded Investment Unpaid Principal Balance Related Specific Allowance Average Recorded Investment Interest Income Recognized Accrual Basis Interest Income Recognized Cash Basis (In thousands) As of December 31, 2016 With no related specific allowance recorded: FHA/VA-Guaranteed loans $ - $ - $ - $ - $ - $ - Other residential mortgage loans 67,996 82,602 - 71,003 741 731 Commercial: Commercial mortgage loans 72,620 91,685 - 80,713 940 550 Commercial and Industrial loans 14,656 24,642 - 17,209 42 - Construction: Land 180 233 - 212 2 2 Construction-commercial - - - - - - Construction-residential 956 1,531 - 956 - - Consumer: Auto loans 599 599 - 615 7 - Finance leases 94 94 - 95 1 - Other consumer loans 4,516 5,876 - 4,696 233 106 $ 161,617 $ 207,262 $ - $ 175,499 $ 1,966 $ 1,389 With a related specific allowance recorded: FHA/VA-Guaranteed loans $ - $ - $ - $ - $ - $ - Other residential mortgage loans 374,271 423,648 8,633 380,273 17,751 1,503 Commercial: Commercial mortgage loans 121,771 133,883 26,172 122,609 463 173 Commercial and Industrial loans 138,887 165,399 22,638 149,153 589 1,287 Construction: Land 14,870 19,918 947 15,589 168 49 Construction-commercial 36,893 38,721 324 38,191 - - Construction-residential 392 551 134 392 - - Consumer: Auto loans 24,276 24,276 3,717 26,562 1,813 - Finance leases 2,553 2,553 71 2,751 202 - Other consumer loans 12,375 12,734 1,785 13,322 1,143 48 $ 726,288 $ 821,683 $ 64,421 $ 748,842 $ 22,129 $ 3,060 Total: FHA/VA-Guaranteed loans $ - $ - $ - $ - $ - $ - Other residential mortgage loans 442,267 506,250 8,633 451,276 18,492 2,234 Commercial: Commercial mortgage loans 194,391 225,568 26,172 203,322 1,403 723 Commercial and Industrial loans 153,543 190,041 22,638 166,362 631 1,287 Construction: Land 15,050 20,151 947 15,801 170 51 Construction-commercial 36,893 38,721 324 38,191 - - Construction-residential 1,348 2,082 134 1,348 - - Consumer: Auto loans 24,875 24,875 3,717 27,177 1,820 - Finance leases 2,647 2,647 71 2,846 203 - Other consumer loans 16,891 18,610 1,785 18,018 1,376 154 $ 887,905 $ 1,028,945 $ 64,421 $ 924,341 $ 24,095 $ 4,449 The following tables show the activity for impaired loans and the related specific reserve for 2017, 2016 and 2015: 2017 2016 2015 (In thousands) Impaired Loans: Balance at beginning of year $ 887,905 $ 806,509 $ 945,407 Loans determined impaired during the year 140,977 288,202 160,837 Charge-offs (1) (82,113) (67,210) (99,023) Loans sold, net of charge-offs (53,245) (8,675) (67,836) Reclassification from loans held for sale - - 40,005 Increases to existing impaired loans 8,292 3,236 3,340 Foreclosures (37,513) (36,161) (57,728) Loans no longer considered impaired (3,526) (27,643) (46,489) Paid in full or partial payments (70,469) (70,353) (72,004) Balance at end of year $ 790,308 $ 887,905 $ 806,509 (1) For the year ended December 31, 2017, includes a charge-off of $10.7 million related to the sale of the PREPA credit line, as further discussed below. For the year ended December 31, 2016, includes $4.2 million of charge-offs related to impaired loans included in a sale of a $16.3 million pool of non-performing assets and, for the year ended December 31, 2015, includes $63.9 million of charge-offs related to a bulk sales of assets, as further discussed below. (In thousands) 2017 2016 2015 Specific Reserve: Balance at beginning of year $ 64,421 $ 52,581 $ 55,205 Provision for loan losses 68,375 78,695 91,515 Net charge-offs (81,386) (66,855) (94,139) Balance at end of year $ 51,410 $ 64,421 $ 52,581 PCI Loans The Corporation acquired PCI loans accounted for under ASC 310-30 as part of the transaction that closed on February 27, 2015 in which FirstBank acquired 10 Puerto Rico banking branches of Doral Bank, and acquired certain assets, including PCI loans, and assumed deposits, through an alliance with Banco Popular of Puerto Rico, which was the successful lead bidder with the FDIC on the failed Doral Bank, as well as other co-bidders . The Corporation also acquired PCI loans in previously completed asset acquisitions that are accounted for under ASC 310-30. These previous transactions include the acquisition from Doral Financial in the second quarter of 2014 of all its rights, title an d interest in first and second residential mortgage loans in full satisfaction of secured borrowings owed by such entity to FirstBank. Under ASC 310-30, the acquired PCI loans were aggregated into pools based on similar characteristics (i.e. , delinqu ency status and loan terms). Each loan pool is accounted for as a single asset with a single composite interest rate and an aggregate expectation of cash flows. Since the loans are accounted for by the Corporation under ASC 310-30, they are not considered non-performing and will continue to have an accretable yield as long as there is a reasonable expectation about the timing and amount of cash flows expected to be collected. The Corporation recognizes additional losses on this portfolio when it is probable that the Corporation will be unable to collect all cash flows expected as of the acquisition date plus additional cash flows expected to be collected arising from changes in estimates after the acquisition date. The carrying amount of PCI loans follows: As of As of December 31, December 31, 2017 2016 (In thousands) Residential mortgage loans $ 153,991 $ 162,676 Commercial mortgage loans 4,183 3,142 Total PCI loans $ 158,174 $ 165,818 Allowance for loan losses (11,251) (6,857) Total PCI loans, net of allowance for loan losses $ 146,923 $ 158,961 The following tables present PCI loans by past due status as of December 31, 2017 and 2016: As of December 31, 2017 30-59 Days 60-89 Days 90 days or more Total Past Due Total PCI loans Current (In thousands) Residential mortgage loans $ - $ 16,600 $ 26,471 $ 43,071 $ 110,920 $ 153,991 Commercial mortgage loans - 355 2,834 3,189 994 4,183 Total (1) $ - $ 16,955 $ 29,305 $ 46,260 $ 111,914 $ 158,174 _____________ (1) According to the Corporation's delinquency policy and consistent with the instructions for the preparation of the Consolidated Financial Statements for Bank Holding Companies (FR Y-9C) required by the Federal Reserve Board, residential mortgage and commercial mortgage loans are considered past due when the borrower is in arrears two or more monthly payments. PCI residential mortgage loans and commercial mortgage loans past due 30-59 days as of December 31, 2017 amounted to $28.1 million and $0.2 million, respectively. As of December 31, 2016 30-59 Days 60-89 Days 90 days or more Total Past Due Total PCI loans Current (In thousands) Residential mortgage loans $ - $ 11,892 $ 27,849 $ 39,741 $ 122,935 $ 162,676 Commercial mortgage loans - 355 1,150 1,505 1,637 3,142 Total (1) $ - $ 12,247 $ 28,999 $ 41,246 $ 124,572 $ 165,818 _____________ (1) According to the Corporation's delinquency policy and consistent with the instructions for the preparation of the Consolidated Financial Statements for Bank Holding Companies (FR Y-9C) required by the Federal Reserve Board, residential mortgage and commercial mortgage loans are considered past due when the borrower is in arrears two or more monthly payments. PCI residential mortgage loans and commercial mortgage loans past due 30-59 days as of December 31, 2016 amounted to $22.3 million and $0.1 million, respectively. Initial Fair Value and Accretable Yield of PCI Loans At acquisition, the Corporation estimated the cash flows the Corporation expected to collect on PCI loans. Under the accounting guidance for PCI loans, the difference between the contractually required payments and the cash flows expected to be collected at acquisition is referred to as the non-accretable difference. This difference is neither accreted into income nor recorded on the Corporation’s consolidated statement s of financial condition. The exces s of cash flows expected to be collected over the estimated fair value is referred to as the accretable yield and is recognized in interest income over the remaining life of the loans, using the effective-yield method. Changes in A ccretable Y ield of A cquired L oans Subsequent to the acquisition of loans, the Corporation is required to periodically evaluate its estimate of cash flows expected to be collected. These evaluations, performed quarterly, require the continued use of key assumptions and estimates, similar to the initial estimate of fair value. Subsequent changes in the estimated cash flows expected to be collected may result in changes in the accretable yield and non-accretable difference or reclassifications from non-accretable yield to accretable yield. Increases in the cash flows expected to be collected will gene rally result in an increase in interest income over the remaining life of the loan or pool of loans. Decreases in expected cash flows due to further credit deterioration will generally result in an impairment charge recognized in the Corporation’s provisio n for loan and lease losses, resulting in an increase to the allowance for loan and lease losses. During 201 7 , the Corporation increased by $ 4.4 million to $11.3 million the reserve related to PCI loans acquired from Doral Financial in 2014 and from Doral Bank in 2015 . The reserve is driven by the revisions to the expected cash flows of the portfolio for the remaining term of the loan pool based on expected performance and market condition s . Approximately $ 1.8 million of the increase was associated with qua litative adjustments to the expected cash flows that account for the estimated impact Hurricane Maria could have on the PCI portfolio; considering the loans historical-deteriorated credit conditions and their higher susceptibility to adverse macroeconomic effects. Changes in the accretable yield of PCI loans for the years ended December 31, 2017 and 2016 were as follows: December 31, 2017 December 31, 2016 (In thousands) Balance at beginning of year $ 116,462 $ 118,385 Accretion recognized in earnings (10,810) (11,533) Reclassification (to) from non-accretable (1,970) 9,610 Balance at end of period $ 103,682 $ 116,462 Changes in the carrying amount of loans accounted for pursuant to ASC 310-30 follows: Year ended Year ended December 31, 2017 December 31, 2016 (In thousands) Balance at beginning of year $ 165,818 $ 173,913 Accretion 10,810 11,533 Collections (15,400) (17,184) Foreclosures (3,054) (2,444) Ending balance $ 158,174 $ 165,818 Allowance for loan losses (11,251) (6,857) Ending balance, net of allowance for loan losses $ 146,923 $ 158,961 Changes in the allowance for loan losses related to PCI loans follows: Year ended December 31, 2017 December 31, 2016 Balance at beginning of year $ 6,857 $ 3,962 Provision for loan losses 4,394 2,895 Balance at end of period $ 11,251 $ 6,857 The outstanding principal balance of PCI loans, including amounts charged off by the Corporation, amounted to $ 196.6 million as of December 31, 201 7 (December 31, 201 6 - $ 2 07.3 million ) . Purchases and Sales of Loans During 201 7 , the Corporation purchased $ 58.9 million of residential mortgage loans consistent with a strategic program to purchase ongoing residential mortgage loan production from mortgage bankers in Puerto Rico. Generally, the loans purchased from mortgage bankers were conforming residential mortgage loans. Purchases of conforming residential mortgage loans provide the Corporation the flex ibility to retain or sell the loans, including through securitization transactions, depending upon the Corporation’s interest rate risk management strategies. When the Corporation sells such loans, it generally keeps the servicing of the loans. In the or dinary course of business, the Corporation sells residential mortgage loans (originated or purchased) to GNMA and GSEs such as FNMA and FHLMC, which generally securitize the transferred loans into mortgage-backed securities for sale into the secondary mark et. T he Corporation sold $ 235.1 million of FHA/VA mortgage loans to GNMA, which packages them into mortgage-backed securities . Also during 2017, t he Corporation sold approximately $ 87.5 million of performing residential mortgage lo ans to FNMA and FHLMC . Th e Corporation’s continuing involvement in these sold loans consists primarily of servicing the loans. In addition, the Corporation agrees to repurchase loans when it breaches any of the representations and warranties included in the sale agreement. These r epresentations and warranties are consistent with the GSEs’ selling and servicing guidelines (i.e., ensuring that the mortgage was properly underwritten according to established guidelines). For loans sold to GNMA, the Corporation holds an option to repu rchase individual delinquent loans issued on or after January 1, 2003 when the borrower fails to make any payment for three consecutive months. This option gives the Corporation the ability, but not the obligation, to repurchase the delinquent loans at par without prior authorization from GNMA. Under ASC Topic 860, Transfer and Servicing , once the Corporation has the unilateral ability to repurchase the delinquent loan, it is considered to have regained effective control over the loan and is required to r ecognize the loan and a corresponding repurchase liability on the balance sheet regardless of the Corporation’s intent to repurchase the loan . As of December 31, 2017 and 2016, rebooked GNMA delinquent loans included in the Corporation’s residential mortga ge loan portfolio amounted to $62.1 million and $43.7 million, respe

ALLOWANCE FOR LOAN AND LEASE LO

ALLOWANCE FOR LOAN AND LEASE LOSSES	12 Months Ended
	Dec. 31, 2017
ALLOWANCE FOR LOAN AND LEASE LOSSES [Text Block]	The changes in the allowance for loan and lease losses were as follows: Residential Commercial Commercial and Construction Consumer Year Ended December 31, 2017 Mortgage Loans Mortgage Loans Industrial Loans Loans Loans Total (In thousands) Allowance for loan and lease losses: Beginning balance $ 33,980 $ 57,261 $ 61,953 $ 2,562 $ 49,847 $ 205,603 Charge-offs (28,186) (39,092) (19,855) (3,607) (44,030) (134,770) Recoveries 2,437 270 5,755 732 7,562 16,756 Provision 50,744 30,054 1,018 4,835 57,603 144,254 Ending balance $ 58,975 $ 48,493 $ 48,871 $ 4,522 $ 70,982 $ 231,843 Ending balance: specific reserve for impaired loans $ 22,086 $ 9,783 $ 12,359 $ 2,017 $ 5,165 $ 51,410 Ending balance: purchased credit-impaired loans (1) $ 10,873 $ 378 $ - $ - $ - $ 11,251 Ending balance: general allowance $ 26,016 $ 38,332 $ 36,512 $ 2,505 $ 65,817 $ 169,182 Loans held for investment: Ending balance $ 3,290,957 $ 1,614,972 $ 2,083,253 $ 111,397 $ 1,749,897 $ 8,850,476 Ending balance: impaired loans $ 433,434 $ 152,914 $ 118,300 $ 47,266 $ 38,394 $ 790,308 Ending balance: purchased credit-impaired loans $ 153,991 $ 4,183 $ - $ - $ - $ 158,174 Ending balance: loans with general allowance $ 2,703,532 $ 1,457,875 $ 1,964,953 $ 64,131 $ 1,711,503 $ 7,901,994 Residential Commercial Commercial and Construction Consumer Year Ended December 31, 2016 Mortgage Loans Mortgage Loans Industrial Loans Loans Loans Total (In thousands) Allowance for loan and lease losses: Beginning balance $ 39,570 $ 68,211 $ 68,768 $ 3,519 $ 60,642 $ 240,710 Charge-offs (33,621) (20,454) (26,579) (1,770) (54,504) (136,928) Recoveries 2,941 816 2,689 316 8,326 15,088 Provision (release) 25,090 8,688 17,075 497 35,383 86,733 Ending balance $ 33,980 $ 57,261 $ 61,953 $ 2,562 $ 49,847 $ 205,603 Ending balance: specific reserve for impaired loans $ 8,633 $ 26,172 $ 22,638 $ 1,405 $ 5,573 $ 64,421 Ending balance: purchased credit-impaired loans (1) $ 6,632 $ 225 $ - $ - $ - $ 6,857 Ending balance: general allowance $ 18,715 $ 30,864 $ 39,315 $ 1,157 $ 44,274 $ 134,325 Loans held for investment: Ending balance $ 3,296,031 $ 1,568,808 $ 2,180,455 $ 124,951 $ 1,716,628 $ 8,886,873 Ending balance: impaired loans $ 442,267 $ 194,391 $ 153,543 $ 53,291 $ 44,413 $ 887,905 Ending balance: purchased credit-impaired loans $ 162,676 $ 3,142 $ - $ - $ - $ 165,818 Ending balance: loans with general allowance $ 2,691,088 $ 1,371,275 $ 2,026,912 $ 71,660 $ 1,672,215 $ 7,833,150 (1) Refer to Note 9 - Loans Held for Investment - PCI Loans for additional information about changes in the allowance for loan losses related to PCI loans. As described in Note 2 – Natural Disasters A ffecting First BanCorp. in 2017, hurricanes Irma and Maria hit the Eastern Caribbean region an d Puerto Rico in September 2017 , affecting the Corporation’s service areas during 2017. These hurricanes caused widespread property damage, flooding, power outages, and water and communication services interruptions, and have severely disrupted normal economic activity in the affected areas. Damages associated with the storm-related events will have significant shor t-term economic repercussions, both positive and negative, for the Corporation’ s commercial and individual loan customers in the most severely affected parts of Puerto Rico and the Virgin Islands. While these events have affected certain asset quality met rics, including higher delinquencies and non-performing loans, the storms’ ultimate effect on loan collections is uncertain. The Corporation’s loan portfolio in Puerto Rico and the Virgin Islands totaled $ 7.2 billion as of December 31, 2017, or 81 % of th e entire portfolio. The composition of these loans generally reflects the composition of the entire portfolio, which is close to 60 % of residential and consumer loans to individual customers and 40 % of commercial and construction loans. During 2017, m anagement determined a separate qualitative element of the allowance to capture the estimate of inherent losses associated with the effect of Hurricanes Maria and Irma on the Corporation’s loan portfolio in Puerto Rico and Virgin Islands . This estimate is judgmental and subject to changes as conditions evolve. This qualitative element of the allowance was determined based on the estimated effect that the storms could have on current employment levels (e.g ., an unemployment rate that significantly increases from current levels in Puerto based on statistics observed in the aftermath of similar natural disasters in the U.S . mainland like Hurricane Katrina) , economic activity in the Corporation’s geographic regions, and the time it could take for the affected re gions to return to a more normali zed operating environment. Refer to Note 2 – Natural Disasters Affecting first BanCorp in 2017, for additional information about the impact of Hurricanes Maria and Irma in the Corporation’s financial results. The Corpor ation’s credit risk modeling framework used to determine the storm-related qualitative estimate is similar to the one used for benchmarking purposes as part of the annual Dodd-Frank Act Stress Testing (“DFAST”) regulatory exercise. Models were developed f ollowing a regression modeling approach in which relationships between portfolio-level loss rates and key economic indicators were derived based on historical behavior. These models went through an extensive model specification and selection process that resulted in the use of certain variables, such as the unemployment rate and the Puerto Rico Economic Activity Index, which showed the highest predictive power of potential losses in the Corporation’s outstanding loan portfolio. For large commercial and construction loan relationships, loan officers performed individual reviews of the storms’ effect on these borrowers sources of repayment. These large relationships, that represent 80 % of the outstanding balance of the Corporation’s commercial and construc tion loan portfolio, were anal yzed and divided into three storm-affected categories (i.e. Low, M edium, and H igh). Clients categorized as Low had no effect , or relatively insignificant effect , as a result of the storms. Clients in the Medium category had de monstrate d that they have sufficient liquidity to satisfy their obligations, but the complexity of t he insurance claim process may affect their primary or secondary source of repayment . Finally, clients categorized as High could potentially have problems w ith their primary o r secondary sources of repayment as they have a higher degree of uncertainty with respect to the timing of the insurance claim resolution , and the full reestablishment of their business es is highly dependent on the timely receipt of insu rance proceeds. Reserve levels were then recognized for these loan s based on this stratification. For loans in the Low category, no additional qualitative storm-related reserve was calculated. For loans in the Medium and High risk categories, the Corporati on stressed the general reserve loss factors applicable to these loans to reflect higher default probabilities not reflected in the historical data. This review also resulted in downgrades in the credit risk classification of certain loans and their reser ves were determined following the methodology applicable to criticized and adversely classified loans, as appropriate. For commercial and construction loans not individually review ed , as well as residential and consumer loans, the estimated losses associated with the storms was determined following the above-described qualitative storm-related model with resulting loss factors applied to the overall performing balance of each portfolio. The detailed review process applied to commercial and constructions loans was not logistically feasible for the residential mortgage and consumer loans. Residential and consumer loans are underwritten principally on income streams, with collateral viewed as a second source of repayment. The sto rms’ impact varies widely within the residential and consumer portfolio, with some individual borrowers experiencing the devastation of loss of both home and employment and others with both homes and jobs intact. Properties used as collateral generally req uire insurance minimizing the potential loss from property damages. In general, management followed the aforementioned described model for the determination of the qualitative storm- related allowance for these portfolios. As a result of the aforemention ed analyses, the Corporation recorded a provision of $ 71.3 million in 2017 associated with the storms. As of December 31, 2017, the storm-related allowance was $ 68.5 million (net of a $ 2.8 million charge-off taken in the fourth quarter of 2017), composed o f $ 62.9 million for Puerto Rico and $ 5.6 million for the Virgin Islands. On a portfolio basis, the storm-related allowance as of December 31, 2017 was composed of: (i) $ 14.6 million for residential mortgage loans; (ii) $ 15.9 million for commercial and indu strial loans; (iii) $ 12.1 million for commercial mortgage loans; (iv) $ 0.9 million for construction loans; and (v) a $ 25.0 million for consumer loans. As the Corporation acquires additional information on overall economic prospects in the storm-affected ar eas and the performance of consumer credits that had been under payment deferral programs and obtains further assessments of individual borrowers, the loss estimate will be revised as needed. As of December 31, 2017 , the Corporation maintained a $ 0 .7 million reserve for unfunded loan commitments (2016 - $ 1.6 million) , mainly related to outstanding commitments on floor plan revolving lines of credit. The reserve for unfunded loan commitments is an estimate of the losses inherent in off-balance sheet loan commitments to borrowers that are experiencing financial difficulties at the balance sheet date. It is calculated by multiplying an estimated loss factor by an estimated probability of funding, and then by the period-end amounts for unfunded commitmen ts. The reserve for unfunded loan commitments is included as part of accounts payable and other liabilities in the consolidated statements of financial condition and any changes to the reserve is included as part of non-interest expenses in the consolidate d statements of income.

LOANS HELD FOR SALE

LOANS HELD FOR SALE	12 Months Ended
	Dec. 31, 2017
LOANS HELD FOR SALE [Text Block]	NOTE 11 – LOANS HELD FOR SALE The Corporation’s loans held-for-sale portfolio as of the dates indicated w as composed of: December 31, 2017 2016 (In thousands) Residential mortgage loans $ 24,690 $ 41,927 Construction loans 8,290 8,079 Total $ 32,980 $ 50,006 Non-performing loans held for sale totaled $ 8.3 million and $8.1 million as of December 31, 2017 and December 31, 201 6, respectively .

OTHER REAL ESTATE OWNED

OTHER REAL ESTATE OWNED	12 Months Ended
	Dec. 31, 2017
Text Block [Abstract]
Other Real Estate Owned Disclosure [Text Block]	NOTE 12 – OTHER REAL ESTATE OWNED The following table presents OREO inventory as of the dates indicated: December 31, (In thousands) 2017 2016 OREO OREO balances, carrying value: Residential (1) $ 54,381 $ 46,917 Commercial 82,871 78,698 Construction 10,688 12,066 Total $ 147,940 $ 137,681 (1) Excludes $21.3 million and $15.0 million as of December 31, 2017 and 2016, respectively, of foreclosures that meet the conditions of ASC 310-40 and are presented as a receivable (other assets) in the statement of financial condition.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2017
Related Party Transactions [Abstract]
Related Party Transactions [Text Block]	NOTE 13 – RELATED-PARTY TRANSACTIONS The Corporation granted loans to its directors, executive officers, and certain related individuals or entities in the ordinary course of business. The movement and balance of these loans were as follows: Amount (In thousands) Balance at December 31, 2015 $ 1,252 New loans 102 Payments (146) Other changes - Balance at December 31, 2016 1,208 New loans 65 Payments (189) Other changes - Balance at December 31, 2017 $ 1,084 These loans were made subject to the provisions of Regulation O-“Loans to Executive Officers, Directors and Principal Shareholders of Member Banks,” which governs the permissible lending relationships between a financial institution and its executive officers, directors, principal shareholders, their families and related interests. A mounts related to changes in the status of those who are considered related parties are reported as other changes. There were no changes in the status of related parties during 2017 and 2016. From time to time , the Corporation, in the ordinary course of its business, obtains services from related parties or makes contributions to non-profit organizations that have some association with the Corporation. Management believes the terms of such arrangements are cons istent with arrangements entered into with independent third parties.

PROPERTY PLANT AND EQUIPMENT

PROPERTY PLANT AND EQUIPMENT	12 Months Ended
	Dec. 31, 2017
Property Plant And Equipment [Abstract]
Property Plant And Equipment Disclosure [Text Block]	NOTE 14 – PREMISES AND EQUIPMENT Premises and equipment comprise: Useful Life In Years As of December 31, 2017 2016 (Dollars in thousands) Buildings and improvements 10-35 $ 132,008 $ 139,533 Leasehold improvements 1-10 53,866 60,605 Furniture and equipment 2-10 166,853 165,386 352,727 365,524 Accumulated depreciation and amortization (245,777) (248,335) 106,950 117,189 Land 24,640 25,279 Projects in progress 10,305 8,360 Total premises and equipment, net $ 141,895 $ 150,828 Depreciation and amortization expense amounted to $ 16.4 m illion, $ 17.6 million, and $ 21.1 million for the years ended December 31, 201 7 , 201 6 , and 201 5 , respectively . The Corporation identified impairment to several of its facilities and equipment in the areas affected by Hurricanes Irma and Maria. Losses related to the damaged facilities and equipment were charged against earnings in 2017, and included as a component of “Other non-interest income” in the consolidated statement of income. The losses were determined with information currently available as to carrying amounts of impaired assets and the extent of the damage sustained. Management has currently identified asset impairments of approximately $ 0.6 million as of December 31, 2017. If the sust ained damage differs from the initial assessments, the result could cause additional charges for estimated losses in 2018. The Corporation maintains insurance policies for casualty losses that provide for replacement value coverage. Management believes th at recovery of asset impairments identified as of December 31, 2017 is probable. As such, insurance recoveries of $ 0.6 million were recorded in 2017, also as a component of “Other non-interest income” in the consolidated statement of income, and the corre sponding receivable was included as part of “Other assets” in the consolidated statement of financial condition as of December 31, 2017.

GOODWILL AND OTHER INTANGIBLES

GOODWILL AND OTHER INTANGIBLES	12 Months Ended
	Dec. 31, 2017
GOODWILL AND OTHER INTANGIBLES [Text Block]	NOTE 15 – GOODWILL AND OTHER INTANGIBLES Goodwill as of December 31, 2017 and 2016 amounted to $ 28.1 million , recognized as part of “Other Assets” in the consolidated statements of financial condition. The Corporation conducted its annual evaluation of goodwill and other intangibles during the fourth quarter of 201 7 . The Corporation’s goodwill is related to the acquisition of FirstBank Florida in 2005. The Corporation bypassed the qualitative assessment in 2017 and p roceeded directly to perform the first step of the two-step goodwill impairment test. The Step 1 evaluation of goodwill allocated to the Florida reporting unit under both valuation approaches (market and discounted cash flow analysis) indicated that the fa ir value of the unit was above the carrying amount of its equity book value as of the valuation date ( October 1 ) ; therefore, the completion of Step 2 was not required. Based on the analyse s under both the market and discounted cash flow approaches , the est imated fair value of the equity of the reporting unit exceeded the carrying amount of the entity, including goodwill at the evaluation date. Goodwill was not impaired as of December 31, 201 7 or 201 6 , nor was any goodwill written off due to impairment durin g 201 7 , 201 6 , or 201 5 . In connection with the acquisition of the FirstBank-branded credit card loan portfolio in the second quarter of 2012, the Corporation recognized a purchased credit card relationship intangible of $ 24.5 million, which is being amort ized over the remaining estimated life of 3.9 years on an accelerated basis based on the estimated attrition rate of the purchased credit card accounts, which reflects the pattern in which the economic benefits of the intangible asset are consumed. These b enefits are consumed as the revenue stream generated by the cardholder relationship is realized. The core deposit intangible acquired in the February 2015 Doral Bank transaction amounted to $5.8 million ($ 3.7 million as of December 3 1, 2017 and $ 4.4 million as of December 31, 2016). In the first quarter of 2016, FirstBank Insurance Agency acquired certain insurance customer accounts and related customer records and recognized an insurance customer relationship intangible of $1.1 million ($0.8 million as of December 31, 2017 and $0.9 million as of December 31, 2016), which is being amortized over the next 5.0 years on a straight-line basis. The acquired accounts have a direct relationship to the previous mortgage loan portfolio acquisitions from Doral Bank and D oral Financial in 2015 and 2014 . The following table shows the gross amount and accumulated amortization of the Corporation’s intangible assets recognized as part of Other Assets in the consolidated statements of financial condition: As of December 31, 2017 2016 (Dollars in thousands) Core deposit intangible: Gross amount, beginning of period $ 51,664 $ 51,664 Accumulated amortization (1) (46,186) (44,466) Net carrying amount $ 5,478 $ 7,198 Remaining amortization period 7.0 years 8.1 years Purchased credit card relationship intangible: Gross amount $ 24,465 $ 24,465 Accumulated amortization (2) (16,465) (13,934) Net carrying amount $ 8,000 $ 10,531 Remaining amortization period 3.9 years 5 years Insurance customer relationship intangible: Gross amount $ 1,067 $ 1,067 Accumulated amortization (3) (292) (140) Net carrying amount $ 775 $ 927 Remaining amortization period 5.0 years 6.1 years (1) For the years ended December 31, 2017 and 2016, the amortization expense of core deposit intangibles amounted to $1.7 million and $2.0 million, respectively. (2) For the years ended December 31, 2017 and 2016, the amortization expense of the purchased credit card relationship intangible amounted to $2.5 million and $2.8 million, respectively. (3) For the years ended December 31, 2017 and 2016, the amortization expense of the insurance customer relationship intangible amounted to $0.2 million and $0.1 million, respectively. The estimated aggregate annual amortization expense related to the intangible assets for future periods is as follows: Amount (In thousands) 2018 $ 3,591 2019 3,088 2020 2,851 2021 2,658 2022 915 2023 and after 1,150

NON-CONSOLIDATED VARIABLE INTER

NON-CONSOLIDATED VARIABLE INTEREST ENTITIES AND SERVICING ASSETS	12 Months Ended
	Dec. 31, 2017
NON-CONSOLIDATED VARIABLE INTEREST ENTITIES AND SERVICING ASSETS [Text Block]	NOTE 16 – NON CONSOLIDATED VARIABLE INTEREST ENTITIES AND SERVICING ASSETS The Corporation transfers residential mortgage loans in sale or securitization transactions in which it has continuing involvement, including servicing responsibilities and guarantee arrangements. All such transfers have been accounted for as sales as required by applicable accounting guidance. When evaluating the need to consolidate counterparties to which the Corporation has transferred assets or with which the Corpor ation has entered into other transactions, the Corporation first determines if the counterparty is an entity for which a variable interest exists. If no scope exception is applicable and a variable interest exists, the Corporation then evaluates if it is t he primary beneficiary of the VIE and whether the entity should be consolidated or not. Below is a summary of transfers of financial assets to VIEs for which the Corporation has retained some level of continuing involvement: GNMA The Corporation typical ly transfers first lien residential mortgage loans in conjunction with GNMA securitization transactions in which the loans are exchanged for cash or securities that are readily redeemed for cash proceeds and servicing rights. The securities issued through these transactions are guaranteed by the issuer and, as such, under seller/servicer agreements , the Corporation is required to service the loans in accordance with the issuers’ servicing guidelines and standards. As of December 31, 2017 , the Corporati on serviced loans securitized through GNMA with a principal balance of $ 1.6 billion . Trust Preferred Securities In 2004, FBP Statutory Trust I, a financing trust that is wholly owned by the Corporation , sold to institutional investors $ 100 million of its variable - rate trust-preferred securities. The proceeds of the issuance, together with the proceeds of the purchase by the Corporation of $ 3.1 million of FBP Statutory Trust I variable - rate common securities, were used by FBP Statutory Trust I to purchase $ 103.1 million aggregate principal amount of the Corporation’s Junior Subordinated Deferrable Debentures. Also in 2004, FBP Statutory Trust II, a financing trust that is wholly owned by the Corporation, sold to institutional investors $ 125 million of its v ariable - rate trust-preferred securities. The proceeds of the issuance, together with the proceeds of the purchase by the Corporation of $ 3.9 million of FBP Statutory Trust II variable - rate common securities, were used by FBP Statutory Trust II to purchase $ 128.9 million aggregate principal amount of the Corporation’s Junior Subordinated Deferrable Debentures. The debentures are presented in the Corporation’s consolidated statement s of financial condition as Other Borrowings, net of related issuance costs. T he variable - rate trust-preferred securities are fully and unconditionally guaranteed by the Corporation. The Junior Subordinated Deferrable Debentures issued by the Corporation in April 2004 and in September 2004 mature on June 17, 2034 and September 20, 2 034, respectively; however, under certain circumstances, the maturity of Junior Subordinated Deferrable Debentures may be shortened (such shortening would result in a mandatory redemption of the variable rate trust-preferred securities). During the third quarter of 2017, the Corporation completed the repurchase of $ 7.3 million of trust preferred securities of the FBP Statutory Trust I that were offered to the Corporation by an investment banking firm. The Corporation repurchased and cancelled the repurchased trust preferred securities, resulting in a commensurate reduction in the related Floating Rate Junior Subordinated Debenture. The Corporation’s purchase price equated to 81 % of the $7.3 million par value. The 19 % discount, plus accrued interest , resulted in a gain of approximately $1.4 million, which is reflected in the consolidated statement of income as a “Gain on early extinguishment of debt.” In a separate transaction, d uring the first quarter of 2016, the Corporation completed the repurchas e of $ 10 million of trust-preferred securities of the FBP Statutory Trust II that were auctioned in a public sale at which the Corporation was invited to participate. The Corporation repurchased and cancelled the repurchased trust-preferred securities, res ulting in a commensurate reduction in the related Junior Subordinated Deferrable Debentures . The Corporation’s winning bid equated to 70 % of the $10 million par value. The 30 % discount, plus accrued interest, resulted in a gain of approximately $4.2 millio n, which is also reflected in the consolidated statement of income as a “Gain on early extinguishment of debt.” During the second quarter of 2015, the Corporation issued 852,831 shares of the Corporation’s common stock in exchange for $5.3 million of trust - preferred sec urities (FBP Statutory Trust I), which enabled the Corporation to cancel $5.5 million of the carrying value of the debentures underlying the purchased trust-preferred securities. The Collins Amendment to the Dodd-Frank Wall Street Reform an d Consumer Protection Act eliminates certain trust-preferred securities from Tier 1 Capital; however, these instruments may remain in Tier 2 capital until the instruments are redeemed or mature. Under the indentures, the Corporation has the right, from tim e to time, and without causing an event of default, to defer payments of interest on the Junior Subordinated Deferrable Debentures by extending the interest payment period at any time and from time to time during the term of the subordinated debentures for up to twenty consecutive quarterly periods. During the second quarter of 2016, the Corporation received approval from the Federal Reserve and paid $ 31.2 million for all of the accrued but deferred interest payments plus the interest for the second quarter of 2016 on the Corporation’s subordinated debentures associated with its trust preferred securities. Subsequently, the Corporation has received quarterly approvals and made scheduled quarterly interest payments. As of December 31, 2017, the Corporation i s current on all interest payments due on its subordinated debt. On October 2017, the Federal Reserve Bank of New York terminated the formal written agreement (the “Written Agreement”) entered into on June 3, 2010 between the Corporation and the Reserve Ba nk. However, the Corporation has agreed with the its regulators to continue to obtain approval before paying dividends, receiving dividends from the Bank, making payment s on subordinated debt or trust- preferred securities, incurring or guaranteeing debt or purchasing or r edeeming any corporate stock. The Corporation has already received approval to make the subordinated debentures quarterly payment for March 31, 2018. During the first quarter of 2018, the Corporation re purchased $23.8 million in trust-preferr ed securities that had been issued by FBP Statutory Trust II. The transaction is described in more detail in Note 3 6 – Subsequent Events. Grantor Trusts During 2004 and 2005, an unaffiliated party , referred to in this subsection as the seller, established a series of statutory trusts to effect the securitization of mortgage loans and the sale of trust certificates. The seller initially provided the servicing for a fee, which is senior to the obligations to pay trust certificate holders. The sell er then entered into a sales agreement through which it sold and issued the trust certificates in favor of the Corporation’s banking subsidiary. Currently, the Bank is the sole owner of the trust certificates; the servicing of the underlying residential mo rtgages that generate the principal and interest cash flows is performed by another third party, which receives a servicing fee. The securities are variable rate securities indexed to 90-day LIBOR plus a spread. The principal payments from the underlying l oans are remitted to a paying agent (servicer) , who then remits interest to the Bank; interest income is shared to a certain extent with the FDIC, which has an interest only strip (“IO”) tied to the cash flo ws of the underlying loans and is entitled to rec eive the excess of the interest income less a servicing fee over the variable rate income that the Bank earns on the securities. This IO is limited to the weighted - average coupon on the securities. The FDIC beca me the owner of the IO upon its intervention of the seller, a failed financial institution. No recourse agreement exists and the risk s from losses on non- accruing loans and repossessed collateral are absorbed by the Bank as the sole holder of the certificates. As of December 31, 2017 , the amort ized cost and fair value of the Grantor Trusts amounted to $ 22.8 million and $ 17.1 million, respectively, with a weighted - average yield of 2.44 %. Investment in unconsolidated entity On February 16, 2011, FirstBank sold an asset portfolio consisting of pe rforming and non-performing construction, commercial mortgage and commercial and industrial loans with an aggregate book value of $ 269.3 million to CPG/GS, an entity organized under the laws of the Commonwealth of Puerto Rico and majority owned by PRLP Ven tures LLC ("PRLP"), a company created by Goldman, Sachs & Co. and Caribbean Property Group. In connection with the sale, the Corporation received $ 88.5 million in cash and a 35 % interest in CPG/GS, and made a loan in the amount of $ 136.1 million represent ing seller financing provided by FirstBank. The loan ha s a seven-year maturity bears variable interest at 30-day LIBOR plus 300 basis points and is secured by a pledge of all of the acquiring entity's assets as well as PRLP's 65 % ownership interest in CPG/ GS. As of December 31, 2017 , the carrying amount of the loan was $ 4.0 million, which was included in the Corporation's c ommercial and industrial loans held-for- investment portfolio. FirstBank’s equity interest in CPG/GS is accounted for under the equi ty method . When applying the equity method, the Bank follows the Hypothetical Liquidation Book Value method (“HLBV”) to determine its share of CPG/GS’s earnings or loss. The loss recorded in 2014 reduced to zero the carrying amount of the Bank’s investment in CPG/GS. No negative investment needs to be reported as the Bank has no legal obligation or commitment to provide further financial support to this entity; thus, no further losses have been or will be recorded on this investment. Any potential increase in the carrying value of the investment i n CPG/GS, under the HLBV method would depend upon how better off the Bank is at the end of the period than it was at the beginning of the period after the waterfall calculation performed to determine the amount of g ain allocated to the investors. FirstBank also provided an $ 80 million advance facility to CPG/GS to fund unfunded commitments and costs to complete projects under construction, which was fully disbursed in 2011, and a $ 20 million working capital line of credit to fund certain expenses of CPG/GS. The working capital line expired in September 2016. During 2012 , CPG/GS repaid the outstanding balance of the advance facility to fund unfunded commitments, and the funds became av ailable for rewithdrawal under a one-time revolver agreement. This facility loan bear s variable interest at 30-day LIBOR plus 300 basis points . As of December 31, 2017 , the carrying value of the revolver agreeme nt was $ 6.7 million , which was included in the Corporation's commercial and industrial loan s held for investment portfolio . Cash proceeds received by CPG/GS have been first used to cover operating expenses and debt service payments, including those related to the note receivable and the advance facility described above, which must be substantially repaid before proceeds can be used for other purposes, including the return of capital to both PRLP and FirstBank . FirstBank will not receive any return on its equity interest until PRLP receives an ag gregate amount equivalent to its initial investment and a priority return of at least 12 %, resulting in FirstBank’s interest in CPG/GS being subordinate to PRLP’s interest. CPG/GS will then begin to make payments pro rata to PRLP and FirstBank, 35 % and 65 % , respectively, until FirstBank has achieved a 12% return on its invested capital and the aggregate amount of distributions is equal to FirstBank’s capital contributions to CPG/GS. The Bank has determined that CPG/GS is a VIE in which the Bank is not the primary beneficiary. In determining the primary beneficiary of CPG/GS, the Bank considered applicable guidance that requires the Bank to qualitatively assess the determination of the primary beneficiary (or consolidator) of CPG/GS based on whether it has both the power to direct the activities of CPG/GS that most significantly impact the entity's economic performance and the obligation to absorb losses of CPG/GS that could potentially be significant to the VIE or the right to receive benefits from the ent ity that could potentially be significant to the VIE. The Bank determined that it does not have the power to direct the activities that most significantly impact the economic performance of CPG/GS as it does not have the right to manage the loan portfolio, impact foreclosure proceedings, or manage the construction and sale of the property; therefore, the Bank concluded that it is not the primary beneficiary of CPG/GS. Servicing Assets The Corporation sells residential mortgage loans to GNMA, which generally securitizes the transferred loans into mortgage-backed securities. Also, certain conventional conforming loans are sold to FNMA or FHLMC with servicing retained. The Corporation recognizes as separate assets the rights to service loans for others, whether those servicing assets are originated or purchased. The changes in servicing assets for the indicated years are shown below: Year Ended December 31, 2017 2016 2015 (In thousands) Balance at beginning of year $ 26,244 $ 24,282 $ 22,838 Capitalization of servicing assets 3,318 5,260 4,919 Amortization (3,091) (3,229) (3,159) Adjustment to fair value (1,611) (325) (228) Other (1) 395 256 (88) Balance at end of year $ 25,255 $ 26,244 $ 24,282 (1) Amount represents the adjustment to fair value related to the repurchase of loans serviced for others. Impairment charges are recognized through a valuation allowance for each individual stratum of servicing assets. The valuation allowance is adjusted to reflect the amount, if any, by which the cost basis of the servicing asset for a given stratum of loans being serviced exceeds its fair value. Any fair value in excess of the cost basis of the servicing asset for a given stratum is not recognized. Changes in the impairment allowance were as follows: Year ended December 31, 2017 2016 2015 (In thousands) Balance at beginning of year $ 461 $ 136 $ 55 Temporary impairment charges 1,611 466 285 OTTI of servicing assets (621) - (147) Recoveries - (141) (57) Balance at end of year $ 1,451 $ 461 $ 136 The components of net servicing income are shown below: Year ended December 31, 2017 2016 2015 (In thousands) Servicing fees $ 7,630 $ 7,606 $ 7,211 Late charges and prepayment penalties 405 674 765 Adjustment for loans repurchased 395 256 (88) Other (1) (35) (1) (161) Servicing income, gross 8,395 8,535 7,727 Amortization and impairment of servicing assets (4,702) (3,554) (3,387) Servicing income, net $ 3,693 $ 4,981 $ 4,340 (1) Mainly consisted of compensatory fees imposed by GSEs. The Corporation’s servicing assets are subject to prepayment and interest rate risks. Key economic assumptions used in determining the fair value at the time of the sale of the related mortgages ranged as follows: Maximum Minimum 2017: Constant prepayment rate: Government-guaranteed mortgage loans 6.2 % 6.0 % Conventional conforming mortgage loans 6.7 % 6.3 % Conventional non-conforming mortgage loans 9.5 % 9.1 % Discount rate: Government-guaranteed mortgage loans 12.0 % 12.0 % Conventional conforming mortgage loans 10.0 % 10.0 % Conventional non-conforming mortgage loans 14.3 % 14.3 % 2016: Constant prepayment rate: Government-guaranteed mortgage loans 7.6 % 5.9 % Conventional conforming mortgage loans 8.0 % 6.3 % Conventional non-conforming mortgage loans 14.1 % 9.3 % Discount rate: Government-guaranteed mortgage loans 12.0 % 11.5 % Conventional conforming mortgage loans 10.0 % 9.5 % Conventional non-conforming mortgage loans 14.3 % 13.8 % 2015: Constant prepayment rate: Government-guaranteed mortgage loans 9.2 % 7.8 % Conventional conforming mortgage loans 9.0 % 7.9 % Conventional non-conforming mortgage loans 14.4 % 12.9 % Discount rate: Government-guaranteed mortgage loans 11.5 % 11.5 % Conventional conforming mortgage loans 9.5 % 9.5 % Conventional non-conforming mortgage loans 13.8 % 13.8 % The weighted- averages of the key economic assumptions used by the Corporation in its valuation model and the sensitivity of the current fair value to immediate 10 % and 20 % adverse changes in those assumptions for mortgage loans as of December 31, 2017 were as follows: (Dollars in thousands) Carrying amount of servicing assets $ 25,255 Fair value $ 29,368 Weighted-average expected life (in years) 8.23 Constant prepayment rate (weighted-average annual rate) 6.30 % Decrease in fair value due to 10% adverse change $ 746 Decrease in fair value due to 20% adverse change $ 1,460 Discount rate (weighted-average annual rate) 11.23 % Decrease in fair value due to 10% adverse change $ 1,234 Decrease in fair value due to 20% adverse change $ 2,365 These sensitivities are hypothetical and should be used with caution. As the figures indicate, changes in fair value based on a 10 % variation in assumptions generally cannot be extrapolated because the relationship between the change in assumption and the change in fair value may not be linear. Also, in this table, the effect of a variation in a particular assumption on the fair value of the servicing asset is calculated without changing any other assumption; in reality, changes in one factor may resul t in changes in another (for example, increases in market interest rates may result in lower prepayments), which may magnify or counteract the sensitivities.

DEPOSITS

DEPOSITS	12 Months Ended
	Dec. 31, 2017
DEPOSITS [Text Block]	N OTE 18 – DEPOSITS AND R ELATED I NTEREST The following table summarizes deposit balances as of the dates indicated: December 31, 2017 2016 (In thousands) Type of account and interest rate: Non-interest-bearing checking accounts $ 1,833,665 $ 1,484,155 Interest-bearing savings accounts - 0.05% to 0.40% (2016- 0.05% to 0.40%) 2,401,385 2,518,496 Interest-bearing checking accounts - 0.05% to 1.00% (2016- 0.05% to 1.00%) 1,207,511 1,075,929 Certificates of deposit- 0.10% to 4.00% (2016- 0.10% to 4.00%) 2,429,585 2,312,928 Brokered certificates of deposit- 0.85% to 2.80% (2016- 0.60% to 2.80%) 1,150,485 1,439,697 $ 9,022,631 $ 8,831,205 The weighted-average interest rate on total interest-bearing deposits as of December 31 , 2017 and 2016 was 0.9 7 % and 0.8 6 %, respectively. As of December 31, 201 7 , the aggregate amount of unplanned overdrafts of demand deposits that were reclassified as loans amounted to $ 1.7 million (201 6 - $ 1.0 million). Pre-arranged overdrafts lines of credit amounted to $ 15.2 million as of December 31, 201 7 (201 6 - $ 32. 9 million). The following table presents the contractual maturities of CDs, including brokered CDs, as of December 31, 2017: Total (In thousands) Three months or less $ 537,114 Over three months to six months 500,020 Over six months to one year 928,613 Over one year to two years 896,331 Over two years to three years 294,459 Over three years to four years 229,232 Over four years to five years 187,463 Over five years 6,838 Total $ 3,580,070 As of December 31, 201 7 , CDs in denominations of $ 100,000 or higher amounted to $ 2.8 billion (201 6 - $ 3. 0 billion) including brokered CDs of $ 1.2 billion (201 6 - $ 1 . 4 billion) at a weighted-average rate of 1.50 % (201 6 – 1.18 %) issued to deposit brokers in the form of large certificates of deposits that are generally participated out by brokers in shares of less than the FDIC insurance limit. As of December 31, 201 7 , unamortized broker placement fees amounted to $ 2.2 million (201 6 - $ 2.6 million) , which are amortized over the contractual maturity of the brokered CDs under the interest method. Brokered CDs mature as follows: December 31, 2017 (In thousands) Three months or less $ 194,703 Over three months to six months 133,093 Over six months to one year 329,077 One to three years 360,566 Three to five years 131,666 Over five years 1,380 Total $ 1,150,485 As of December 31, 201 7 , deposit accounts issued to government agencies amounted to $ 652.0 million (2016 — $ 563.7 million). These deposits in Puerto Rico and the U.S. Virgin Islands are insured by the FDIC up to the applicable limits, generally $250,000. The uninsured portion s were collateralized by securities and loans with an amortized cost of $ 562.5 million (201 6 — $ 583.9 million) and an estimated market value of $ 542.9 million (201 6 — $ 521.3 million). As of December 31, 201 7 , the Corporation had $ 490.3 million of government deposits in Puerto Rico (201 6 — $ 408.8 million) and $ 161.7 million in the Virgin Islands (201 6 — $ 154.9 million). A table showing interest expense on deposits follows: Year Ended December 31, 2017 2016 2015 (In thousands) Interest-bearing checking accounts $ 4,566 $ 4,914 $ 5,440 Savings 12,520 12,392 13,660 Certificates of deposit 30,277 28,068 25,246 Brokered certificates of deposit 19,174 21,928 24,904 Total $ 66,537 $ 67,302 $ 69,250 The total interest expense on deposits includes the amortization of broker placement fees related to brokered CD s amounting to $1.9 million, $2.9 million, and $ 4.6 million for 201 7 , 201 6 and 201 5 , respectively. For 201 7, 2016 and 2015, includes $ 0.1 million, $ 0.2 million and $ 0.6 million, respectively, for the accretion of premium s related to time deposits assumed in the Doral Bank transaction in 2015.

SECURITIES SOLD UNDER AGREEMENT

SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE	12 Months Ended
	Dec. 31, 2017
SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE [Text Block]	NOTE 18 – SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE Securities sold under agreements to repurchase (repurchase agreements ) consist of the following: December, 31 2017 2016 (Dollars in thousands) Shot-term fixed-rate repurchase agreement with a rate of 1.53% $ 100,000 $ - Long -term fixed-rate repurchase agreements, interest ranging from 1.96% to 2.26% (December 31, 2016: 1.96% to 2.83%) (1)(2) 200,000 300,000 $ 300,000 $ 300,000 (1) Reported net of securities purchased under agreements to repurchase (reverse repurchase agreements) by counterparty, when applicable, pursuant to ASC 210-20-45-11. (2) As of December 31, 2017, includes $200 million with an average rate of 2.11% that lenders have the right to call before their contractual maturities at various dates beginning on February 6, 2018. Subsequent to December 31, 2017, no lender has exercised its call option on repurchase agreements. The weighted-average interest rates on repurchase agreements as of December 31, 201 7 and 201 6 were 1.92 % and 2.35 %, respectively. Accrued interest payable on repurchase agreements amounted to $ 1.8 million and $ 1.9 million as of December 31, 201 7 and 201 6 , respectively. Repurchase agreements mature as follows: December 31, 2017 (In thousands) Less than one month $ 100,000 Over four to five years 200,000 Total $ 300,000 The following securities were sold under agreements to repurchase: December 31, 2017 Amortized Approximate Weighted Cost of Fair Value Average Underlying Balance of of Underlying Interest Rate Underlying Securities Securities Borrowing Securities of Security (In thousands) U.S. government-sponsored agencies $ 132,637 $ 127,801 $ 131,271 1.39 % Mortgage-backed securities 222,325 172,199 218,852 2.29 % Total $ 354,962 $ 300,000 $ 350,123 Accrued interest receivable $ 1,060 December 31, 2016 Amortized Approximate Weighted Cost of Fair Value Average Underlying Balance of of Underlying Interest Rate Underlying Securities Securities Borrowing Securities of Security (In thousands) U.S. government-sponsored agencies $ 126,205 $ 123,175 $ 125,417 1.30 % Mortgage-backed securities 215,352 176,825 213,973 2.20 % Total $ 341,557 $ 300,000 $ 339,390 Accrued interest receivable $ 1,400 The maximum aggregate balance outstanding at any month-end during 201 7 was $ 300 million (201 6 — $ 7 00 million). The average balance during 201 7 was $ 300 million (201 6 — $ 616.4 million). The weighted-average interest rate during 201 7 and 201 6 was 3.64 % and 3.28 %, respectively. As of December 31, 201 7 and 201 6 , the securities underlying such agreements were delivered to the dealers with which the repurchase agreements were transacted. Repurchase agreements as of December 31, 2017, grouped by counterparty, were as follows: (Dollars in thousands) Weighted-Average Counterparty Amount Maturity (In Months) Citigroup Global Markets $ 100,000 1 JP Morgan Chase 200,000 49 $ 300,000

ADVANCES FROM THE FEDERAL HOME

ADVANCES FROM THE FEDERAL HOME LOAN BANK (FHLB)	12 Months Ended
	Dec. 31, 2017
ADVANCES FROM THE FEDERAL HOME LOAN BANK (FHLB) [Text Block]	NOTE 19 – ADVANCES FROM THE FEDERAL HOME LOAN BANK (FHLB) The following is a summary of the advances from the FHLB: December 31, December 31, 2017 2016 (In thousands) Short-term fixed-rate advances from FHLB, with a weighted-average interest rate of 0.78% as of December 31, 2016 $ - $ 170,000 Long-term fixed-rate advances from FHLB, with a weighted-average interest rate of 1.91% (December 31, 2016 - 1.49%) 715,000 500,000 $ 715,000 $ 670,000 Advances from FHLB mature as follows: December 31, 2017 (In thousands) Over six months to one year $ 95,000 Over one to three years 300,000 Over three to five years 320,000 Total $ 715,000 Advances are received from the FHLB under an Advances, Collateral Pledge, and Security Agreement (the “Collateral Agreement”). Under the Collateral Agreement, the Corporation is required to maintain a minimum amount of qualifying mortgage collateral with a market value of generally 125 % or higher than the outstanding advances. As of December 31, 201 7 , the estimated value of specific mortgage loans pledged as collateral amounted to $ 1.4 billion (201 6 — $ 1.4 billion), as computed by the FHLB for collateral purposes. The carrying value of such loans as of December 31, 201 7 amounted to $ 1.7 billion (201 6 — $ 1. 7 billion). As of December 31, 201 7 , the Corporation had additional capacity of approximately $ 683.6 million on this credit facility based on collateral pledged at the FHLB, including a haircut reflecting the perceived risk asso ciated with the collateral. Haircut refers to the percentage by which an asset’s market value is reduced for the purpose of collateral levels. Advances may be repaid prior to maturity, in whole or in part, at the option of the borrower upon payment of any applicable fee specified in the contract governing such advance. In calculating the fee, due consideration is given to (i) all relevant factors, including , but not limited to, any and all applicable costs of repurchasing and/or prepaying any associated lia bilities and/or hedges entered into with respect to the applicable advance; (ii) the financial characteristics, in their entirety, of the advance being prepaid; and (iii), in the case of adjustable-rate advances, the expected future earnings of the replace ment borrowing as long as the replacement borrowing is at least equal to the original advance’s par amount and the replacement borrowing’s tenor is at least equal to the remaining maturity of the prepaid advance.

OTHER BORROWINGS

OTHER BORROWINGS	12 Months Ended
	Dec. 31, 2017
OTHER BORROWINGS [Text Block]	N OTE 20 – O THER BORROWINGS Other borrowings, as of the indicated dates, consist of: December 31, December 31, (In thousands) 2017 2016 Junior subordinated debentures due in 2034, interest-bearing at a floating rate of 2.75% over 3-month LIBOR (4.35% as of December 31, 2017 and 3.74% as of December 31, 2016) (1) $ 90,078 $ 97,630 Junior subordinated debentures due in 2034, interest-bearing at a floating rate of 2.50% over 3-month LIBOR (4.12% as of December 31, 2017 and 3.50% as of December 31, 2016) 118,557 118,557 $ 208,635 $ 216,187 (1) Refer to Note 16 - "Non-Consolidated Variable Interest Entities and Servicing Assets - Trust Preferred Securities" for additional information about the Corporation's repurchase and cancellation of $7.3 million of trust-preferred securities associated with these junior subordinated debentures.

EARNINGS PER COMMON SHARE

EARNINGS PER COMMON SHARE	12 Months Ended
	Dec. 31, 2017
EARNINGS PER COMMON SHARE [Text Block]	NOTE 21 – EARNINGS PER COMMON SHARE The calculation of earnings per common share for the years ended December 31, 2017, 2016, and 2015 are as follows: Year Ended December 31, 2017 2016 2015 (In thousands, except per share information) Net income $ 66,956 $ 93,229 $ 21,297 Less: Preferred stock dividends (2,676) (223) - Net income attributable to common stockholders $ 64,280 $ 93,006 $ 21,297 Weighted-Average Shares: Average common shares outstanding 213,963 212,818 211,457 Average potential dilutive common shares 2,155 2,976 1,514 Average common shares outstanding - assuming dilution 216,118 215,794 212,971 Earnings per common share: Basic $ 0.30 $ 0.44 $ 0.10 Diluted $ 0.30 $ 0.43 $ 0.10 ____________ Earnings per common share is computed by dividing net income attributable to common stockholders by the weighted-average number of common shares issued and outstanding. Net income attributable to common stockholders represents net income adjusted for any preferred stock dividends, including any dividends declared and any cumulative dividends related to the current dividend period that have not been declared as of the end of the period. Basic weighted-average common shares outstanding exclude unve sted shar es of restricted stock that do not contain non-forfeitable dividend rights. Potential dilutive common shares consist of common stock issuable under the assumed exercise of stock options, unvested shares of restricted stock that do not contain non-forfeit able dividend rights , and outstanding warrants using the treasury stock method. This method assumes that the potential dilutive common shares are issued and outstanding and the proceeds from the exercise, in addition to the amount of compensation cost attr ibutable to future services, are used to purchase common stock at the exercise date. The difference between the number of potential dilutive shares issued and the shares purchased is added as incremental shares to the actual number of shares outstanding to compute diluted earnings per share. Stock options, unvested shares of restricted stock that do not contain non-forfeitable dividend rights , and outstanding warrants that result in lower potential dilutive shares issued than shares purchased under the trea sury stock method are not included in the computation of dilutive earnings per share since their inclusion would have an antidilutive effect on earnings per share. Stock options not included in the computation of outstanding shares because the y were antidi lutive amounted to 34,989 , and 69,848 as of December 31, 201 6 and 201 5, respectively. There were no stock options outstanding as of December 31, 2017.

STOCK-BASED COMPENSATION

STOCK-BASED COMPENSATION	12 Months Ended
	Dec. 31, 2017
STOCK-BASED COMPENSATION [Text Block]	NOTE 22 – STOCK-BASED COMPENSATION As of January 21, 2017, the Corporation’s 1997 stock option plan expired and no additional awards could be granted under that plan. All outstanding awards granted under this plan continued in full force and effect thereafter , subject to their original terms. During the first quarter of 2017, all of the remaining outstanding awards granted under the 1997 stock option plan exp ired. The activity of stock options granted under the 1997 stock option plan for the year ended December 31, 2017 is set forth below: Weighted-Average Aggregate Remaining Intrinsic Number of Weighted-Average Contractual Term Value Options Exercise Price (Years) (In thousands) Beginning of year outstanding and exercisable 34,989 $ 138.00 Options expired (34,989) (138.00) End of year outstanding and exercisable - $ - - $ - On May 24, 2016, the Corporation’s stockholders approved the amendment and restatement of the First BanCorp. Omnibus Incentive Plan, as amended (the “Omnibus Plan”), to, among other things, increase the number of shares of common stock reserved for issuance under the Omnibus Plan, extend the term of the Omnibus Plan to May 24, 2026 and re-approve the material terms of the performance goals under the Omnibus Plan for purposes of Section 162(m) of the U.S. Internal Revenue Code of 1986, as amended. The Omnibus Plan provides for equity-based compensation incentives (the “awards”) through the grant of stock options, stock appreciation rights, restricted stock, restricted stock units, performance shares, cash-based awards and other stock-based awards. The Omnibus Plan authorizes the issuance of up to 14,169,807 shares of common stock, subject to adjustments for stock splits, reorganizations and other similar events. As of December 31, 201 7 , 7,558,450 authorized shares of common stock were available for iss uance under the Omnibus Plan. The Corporation’s Board of Directors, based on the recommendation of the Corporation’s Compensation and Benefits Committee, has the power and authority to determine those eligible to receive awards and to establish the terms a nd conditions of any awards, subject to various limits and vesting restrictions that apply to individual and aggregate awards. Under the Omnibus Plan, during 201 7 , the Corporation awarded to its independent directors 148,424 shares of restricted st ock that are subject to a one-year vesting period. In addition, during 201 7, the Corporation awarded 951,332 shares of restricted stock to employees subject to a vesting period of 2 years. Included in those 951,332 shares of restricted stock were 838,332 s hares granted in the first quarter of 2017 to certain senior officers consistent with the requirements of the Troubled Asset Relief Program (“TARP”) Interim Final Rule, which permits TARP recipients to grant “long-term restricted stock” without violating t he prohibition on paying or accruing a bonus payment, subject to limits on value and certain vesting and non-transferability requirements. On May 10, 2017, the United States Department of the Treasury (the “U.S. Treasury”) announced that it had sold all of its remaining 10,291,553 shares of the Corporation’s common stock. As a result of the U.S. Treasury’s sale, the Corporation is no longer subject to the compensation-related restrictions under TARP, which substantially limited the Corporation’s ability to award short-term and long-term incentives to the Corporation’s executives, and the Corporation’s senior officers are no longer subject to the transferability restrictions on their shares of restricted stock. However, since the U.S. Treasury did not recover the full amount of its original investment under TARP, the senior officers forfeited 2,370,571 of their outstanding shares of restricted stock, resulting in a reduction in the number of common shares outstanding. The U.S. Treasury continues to hold a warr ant to purchase 1,285,899 shares of the Corporation’s common stock. In 2017, prior to the U.S Treasury’s sale of its shares, t he Corporation accounted for the restricted stock subject to TARP requirements at a discount from the market price at the date of the grant. For the se 838,332 shares of restricted stock, the market price was discounted assuming that 50 % of the shares of restricted stock would become freely transferable and the remaining 50 % would be forfeited , resulting in a fair value o f $ 2.71 for each share of restricted stock granted under TARP requirements. Since the assumption was correct, the forfeiture resulting from the U.S. Treasury’s sale did not have an impact on the Corporation’s operating results. Also, the Corporation used e mpirical data to estimate employee terminations; separate groups of employees that have similar historical exercise behavior were considered separately for valuation purposes. The following table summarizes the restricted stock activity in 2017 under the Omnibus Plan: 2017 Number of Weighted- shares of Average restricted Grant Date stock Fair Value Non-vested shares at beginning of year 4,178,791 $ 2.58 Granted 1,099,756 3.31 Forfeited (1) (2,411,223) 2.33 Vested (2) (1,050,356) 3.57 Non-vested shares at end of year 1,816,968 $ 2.76 (1) Includes 2,370,571 of outstanding shares of restricted stock, subject to TARP requirements, that were forfeited as a result of the U.S. Treasury's sale of its remaining shares of the Corporation's common stock. (2) Includes 743,021 shares of restricted stock released from TARP restrictions. For the years ended December 31, 201 7 , 201 6 and 201 5 , the Corporation recognized $ 4.0 million, $ 3. 9 million and $ 3 . 8 million, respectively, of stock-based compensation expense related to restricted stock awards. As of December 31, 201 7 , there was $ 3.0 million of total unrecognized compensation cost related to nonvested shares of restricted stock. The weighted average period over which the Corporation expects to recognize such cost is 1.0 year . In 201 6 , the Corporation awarded (i) 130,873 shares of re stricted stock to its independent directors subject to a one-year vesting period and (ii) 1,794,702 shares of restricted stock to employees subject to vesting periods that range d from 2 to 3 years. Included in those 1,794,702 shares of restricted stock wer e 1,546,137 shares granted to certain senior officers consistent with the requirements of TARP. As explained above, the Corporation is no longer subject to the compensation-related restrictions under TARP as a result of the U.S. Treasury’s sale of its rema ining shares of the Corporation’s common stock. The fair value of the shares of restricted stock granted in 2016 was based on the market price of the Corporation’s outstanding common stock on the date of the grant. For the 1,546,137 shares of restricted s tock granted under the TARP requirements, the market price was discounted due to the post-vesting restrictions . For purposes of determining the awards’ fair value, the Corporation assumed that 50 % of the shares of restricted stock would become freely trans ferable and the remaining 50 % would be forfeited, resulting in a fair value of $ 1.43 for restricted shares granted under the TARP requirements. Stock-based compensation accounting guidance requires the Corporation to reverse compensation expense for a ny awards that are forfeited due to employee or director turnover. Quarterly changes in the estimated forfeiture rate may have a significant effect on stock-based compensation, as the effect of adjusting the rate for all expense amortization is recognized in the period in which the forfeiture estimate is changed. If the actual forfeiture rate is higher than the estimated forfeiture rate, then an adjustment is made to increase the estimated forfeiture rate, which will result in a decrease in the expense rec ognized in the financial statements. If the actual forfeiture rate is lower than the estimated forfeiture rate, an adjustment is made to decrease the estimated forfeiture rate, which will result in an increase in the expense recognized in the financial st atements. The estimated forfeiture rate did not change as a result of the restricted shares forfeited in connection with the aforementioned U.S. Treasury’s sale of the Corporation’s common stock. Approximately $ 48 thousand of compensation expense was rever sed during 2017 related to forfeitures upon resignation of two of the Corporation’s independent directors. Also, under the Omnibus Plan, effective April 1, 2013, the Corporation’s Board of Directors determined to increase the salary amounts paid to certain executive officers primarily by paying the increased salary amounts in the form of shares of the Corporation’s common stock, instead of cash. During 201 7 , the Corporation issued 582,193 shares of common stock (201 6 – 755,223 shares) with a weighted -average market value of $ 5.64 (201 6 - $ 3.96 market value) as salary stock compensation. This resulted in compensation expense of $ 3.3 million recorded in 201 7 (201 6 – $ 3 . 0 million). During 201 7 , the Corporation withheld 195,789 shares (201 6 – 226,261 sh ares) from the common stock paid to certain senior officers as additional compensation and 243,102 shares of restricted stock that vested during 201 7 (201 6 - 65,498 shares) to cover employees’ payroll and income tax withholding liabilities; these shares are held as treasury shares. The Corporation paid any fractional share of salary stock that the officer was entitled to in cash. In the consolidated financial statements, the Corporation treats shares withheld for tax purposes as common stock repurchases . On June 29, 2017, upon the recommendation of the Corporation’s Compensation and Benefits Committee, the Corporation’s Board of Directors approved a new executive compensation program that, as of July 1, 2017, applies to the Corporation’s executive officers a s a result of the aforementioned sale by the U.S. Treasury of its remaining shares of the Corporation’s common stock. The new compensation program for executive officers maintained the same levels of cash salary through calendar year 2017. The payment of a dditional salary amounts currently paid in the form of stock will continue through the second quarter of 2018 and will be eliminated at such time. In addition, as a long-term incentive, the new compensation program provides a variable pay opportunity fo r long-term performance through a combination of performance shares and restricted stock. The aggregate value of the performance shares and restricted stock will be determined based upon a qualitative assessment of the achievement by executives of their in dividual goals for the prior year and at three different possible aggregate equity valuation levels (minimum threshold, target and maximum). The Corporation’s Board of Directors has determined that 60 % of the long-term incentive award value based upon prio r year performance will be in performance shares and 40 % will be in restricted stock with the following terms:  Performance Shares— the payout of the performance shares will depend upon the achievement of a pre-established corporate tangible boo k value per share goal at the end of a three-year period. All of the performance shares will vest if performance is at the pre-established performance goal level or above. To the extent that performance is below the target but at or above a pre-defined min imum threshold, a proportionate amount of the performance shares will vest. No performance shares will vest if performance is below the threshold.  Restricted Stock—Restricted stock will vest over a three-year period as follows: fifty percent ( 50 %) of the shares will vest on the second anniversary date of the grant of the award and the remaining fifty percent ( 50 %) will vest on the third anniversary date of the grant of the award. The first awards of performance shares are expected to be made in March 2018 .

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	12 Months Ended
	Dec. 31, 2017
STOCKHOLDERS' EQUITY [Text Block]	NOTE 23 – STOCKHOLDERS’ EQUITY Common Stock As of December 31, 201 7 and 201 6 , the Corporation had 2,000,000,000 authorized shares of common stock with a par value of $0.10 per share. As of December 31, 201 7 and 201 6 , there were 220,382,343 and 21 8 , 700 , 394 shares issued, respectively, and 216,278,040 and 21 7 , 446 , 205 , shares outstanding, respectively. Refer to Note 2 2 – Stock-based compensation, for information about transactions related to common stock under the Omnibus Plan. On May 10, 201 7, the U.S. Treasury announced that it sold all of its remaining 10,291,553 shares of the Corporation’s common stock. Since the U.S. Treasury did not recover the full amount of its original investment under TARP, 2,370,571 outstanding restricted shares hel d by the Corporation’s employees were forfeited, resulting in a reduction in the number of common shares outstanding. On December 5, 2016, a secondary offering of the Corporation’s common stock was completed by certain of the Corporation’s existing stock holders. Funds affiliated with Thomas H. Lee Partners, L.P. (“ THL”) sold 9 million shares of common stock, and funds managed by Oaktree Capital Management (“ Oaktree”) sold 9 million shares of common stock. In addition, the underwriters exercised their option to purchase an additional 2.7 million shares of common stock from the selling stockholders. Also, on February 7, 2017, THL and Oaktree sold 20 million shares ( 10 million shares each) of the Corporation’s common stock. Subsequently, the underwriters exercised their option to purchase an additional 3 million shares of the Corporation’s common stock from the selling stockholders. Finally, o n August 3, 2017, THL and Oaktree participated in another secondary offering of the Corporation’s common stock in which they sold an aggregate of 20 million shares ( 10 million shares each) of common stock. The Corporation did not receive any proceeds from these offering s . As of December 31, 2017, each of THL and Oaktree owned less than 5 % of the Corporation’s common stock. During the second quarter of 2015, the Corporation issued 852,831 shares of its common stock in exchange for trust - preferred securities with a liquidation value of $5.3 million. As a result of th is tr ansaction, common stock increased by $85 thousand, which represents the par value of the shares issued. Also, additional paid-in capital increased by the excess of the common stock fair value over the par value, or $5.5 million. Preferred Stock The Corporation has 50,000,000 authorized shares of preferred stock with a par value of $ 1.00 , redeemable at the Corporation’s option , subject to certain terms. This stock may be issued in series and the shares of each series have such rights and preferences a s are fixed by the Board of Directors when authorizing the issuance of that particular series. As of December 31, 201 7 , the Corporation has five outstanding series of non-convertible, non-cumulative preferred stock: 7.125 % non-cumulative perpetual monthly income preferred stock, Series A; 8.35 % non-cumulative perpetual monthly income preferred stock, Series B; 7.40 % non-cumulative perpetual monthly income preferred stock, Series C; 7.25 % non-cumulative perpetual monthly income preferred stock, Series D; and 7.00 % non-cumulative perpetual monthly income preferred stock, Series E. The liquidation value per share is $ 25 . Effective January 17, 2012, the Corporation delisted all of its outstanding series of non-convertible, non-cumulative preferred stock from t he New York Stock Exchange. The Corporation has not arranged for listing and/or registration on another national securities exchange or for quotation of the Series A through E Preferred Stock in a quotation medium. In December 2016, f or the first time sinc e July 2009, the Corporation paid dividends on its non-cumulative perpetual monthly income preferred stock, after receiving regulatory approval. Since then, the Corporation has continued to paid monthly dividend payments on the non-cumulative perpetual mon thly income preferred stock. The Corporation has received regulatory approval to pay the monthly dividends on the Corporation’s Series A through E Preferred Stock through March 2018. On October 3, 2017, the Federal Reserve terminated the Written Agreement entered to on June 3, 2010 between the Corporation and the Federal Reserve. However, the Corporation has agreed with its regulators to continue to obtain approval before paying dividends, receiving dividends from the Bank, making payments on subordinated debt or trust preferred securities, incurring or guaranteeing debt or purchasing or redeeming any corporate stock. T reasury stock During 201 7 and 201 6 , the Corporation withheld an aggregate of 438,891 shares and 291,759 shares, respectively, of the common stock paid to certain senior officers as additional compensation and restricted stock that vested during 201 7 and 201 6 to cover employees’ payroll and income tax withholding li abilities; these shares are held as treasury shares. In addition, 2,411,223 shares of restricted stock forfeited during 2017 are now held as treasury shares. As of December 31, 201 7 and 201 6 , the Corporation had 4,104,303 and 1,254,189 shares held as treasury stock, respectively. FirstBank Statutory Reserve (Legal Surplus) The Banking Law of the Commonwealth of Puerto Rico requires that a minimum of 10 % of FirstBank’s net income for the y ear be transferred to legal surplus until such surplus equals the total of paid-in capital on common and preferred stock. Amounts transferred to the legal surplus account from the retained earnings account are not available for distribution to the Corporat ion, including for payment as dividends to the stockholders, without the prior consent of the Puerto Rico Commissioner of Financial Institutions. The Puerto Rico Banking Law provides that, when the expenditures of a Puerto Rico commercial bank are greater than receipts, the excess of the expenditures over receipts must be charged against the undistributed profits of the bank, and the balance, if any, must be charged against the legal surplus reserve , as a reduction thereof. If there is no legal surplus reserve sufficient to cover such balance in whole or in part, the outstanding amount must be charged against the capital account and the Bank cannot pay dividends until it can replenish the reserve fund to an amount of at least 20 % of the original capital contributed. During 20 17 and 201 6, $ 7.3 million and $ 9.6 million, respectively, were transferre d to the legal surplus reserve. FirstBank’s legal surplus reserve, included as part of retained earnings in the Corporation’s consolidated statement of financial condition, amounted t o $59.7 million and $ 52 . 4 million as of December 31, 201 7 and 201 6, respectively .

EMPLOYEES' BENEFIT PLAN

EMPLOYEES' BENEFIT PLAN	12 Months Ended
	Dec. 31, 2017
Employees' Benefit Plan [Abstract]
Employees' Benefit Plan [Text Block]	NOTE 24 – EMPLOYEES’ BENEFIT PLAN FirstBank provides contributory retirement plans pursuant to Section 1081.01 of the Puerto Rico Internal Revenue Code of 2011 for Puerto Rico employees and Section 401(k) of the U.S. Internal Revenue Code for USVI and U.S. employees (the “Plans”). All employees are eligible to participate in the Plans after three months of service for purposes of making elective deferral contributions and one year of service for purposes of sharing in the Bank’s matching, qualifie d matching, and qualified nonelective contributions. Under the provisions of the Plans, the Bank contributes 25 % of the first 4 % of the participant’s compensation contributed to the Plans on a pretax basis. Participants were permitted to contribute up to $ 15,000 for each of 201 5 , 201 6 and 201 7 ( $ 18,000 for each of 2015, 2016 and 2017 for USVI and U.S. employees). Additional contributions to the Plans are voluntarily made by the Bank as determined by its Board of Directors. No additional discretionary contr ibutions were made for the years ended December 31, 201 7 , 201 6 and 201 5 . The Bank had a total plan expense of $ 0.9 million for the year ended December 31, 201 7 , $ 1. 1 million for 201 6 , and $ 1.4 million for 201 5 .

OTHER NON- INTEREST INCOME

OTHER NON- INTEREST INCOME	12 Months Ended
	Dec. 31, 2017
Other Non-interest Income [Abstract]
Other Noninterest Income [Text Block]	NOTE 26 – O THER N ON - INTEREST I NCOME A detail of other non-interest income is as follows: Year Ended 2017 2016 2015 (In thousands) Non-deferrable loan fees $ 2,109 $ 3,346 $ 2,687 Commissions and fees-broker-dealer-related - 789 - Merchant-related income 4,209 4,095 9,510 ATM and POS fees 8,929 8,462 7,213 Credit and debit card interchange and other fees 7,587 7,492 7,723 Mail and cable transmission commissions 1,729 1,740 1,552 Other 4,291 4,976 4,109 Total $ 28,854 $ 30,900 $ 32,794

OTHER NON- INTEREST EXPENSES

OTHER NON- INTEREST EXPENSES	12 Months Ended
	Dec. 31, 2017
Other Non Interest Expenses [Abstract]
Other Noninterest Expenses [Text Block]	NOTE 27 – O THER N ON - INTEREST E XPENSES A detail of other non-interest expenses is as follows: Year Ended December 31, 2017 2016 2015 (In thousands) Supplies and printing $ 1,990 $ 1,502 $ 3,101 (Release) provision for off-balance sheet exposures (928) 1,173 261 Amortization of intangible assets 4,403 4,896 5,143 Servicing and processing fees 4,421 4,604 4,817 Write-down and losses on sale of non-real estate repossessed properties 253 689 755 Other 7,203 8,022 8,152 Total $ 17,342 $ 20,886 $ 22,229

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2017
INCOME TAXES [Text Block]	NOTE 27 – INCOME TAXES Income tax expense includes Puerto Rico and USVI income taxes as well as applicable U.S. federal and state taxes. The Corporation is subject to Puerto Rico income tax on its income from all sources. As a Puerto Rico corporation, First BanCorp. is treated as a foreign corporation for U.S. and USVI income tax purposes and is generally subject to U.S. and USVI income tax only on its income from sources within the U.S. and USVI or income effectively connected with the con duct of a trade or business in those regions. Any such tax paid in the U.S. and USVI is also creditable against the Corporation’s Puerto Rico tax liability, subject to certain conditions and limitations. Under the Puerto Rico Internal Revenue Code of 2011, as amended (the “2011 PR Code”), the Corporation and its subsidiaries are treated as separate taxable entities and are not entitled to file consolidated tax returns and, thus, the Corporation is generally not entitled to utilize losses from one subs idiary to offset gains in another subsidiary. Accordingly, in order to obtain a tax benefit from a net operating loss (“NOL”), a particular subsidiary must be able to demonstrate sufficient taxable income within the applicable NOL carry-forward period. The 2011 PR Code allows entities organized as limited liability companies to perform an election to become a non-taxable “pass-through” entity and utilize losses to offset income from other “pass-through” entities, subject to certain limitations, with the rem aining net income passing-through to its partner entities. The 2011 PR Code also provides a dividend received deduction of 100 % on dividends received from “controlled” subsidiaries subject to taxation in Puerto Rico and 85 % on dividends received from other taxable domestic corporations. On March 1, 2017, the Corporation completed the applicable regulatory filings to change the tax status of its subsidiary, First Federal Finance, from a taxable corporation to a non-taxable “pass-through” entity. This electi on allows the Corporation to realize tax benefits of its deferred tax assets associated with pass-through ordinary net operating losses available at the banking subsidiary, FirstBank, which were subject to a full valuation allowance as of December 31, 2016 , against now pass-through ordinary income from this profitable subsidiary. On March 1, 2017, the Corporation also completed the applicable regulatory filings to change the tax status of its subsidiary, FirstBank Insurance, from a taxable corporation to a non-taxable “pass-through” entity. This election allows the Corporation to offset pass-through income earned by FirstBank Insurance with net operating losses available at the holding company (the “Holding Company”) level. The Corporation has maintain ed an effective tax rate lower than the maximum statutory rate mainly by investing in government obligations and mortgage-backed securities exempt from U.S. and Puerto Rico income taxes and by doing business through an International Banking Entity (“IBE”) unit of the Bank, and through the Bank’s subsidiary, FirstBank Overseas Corporation, whose interest income and gain on sales is exempt from Puerto Rico income taxation. The IBE and FirstBank Overseas Corporation were created under the International Banking Entity Act of Puerto Rico, which provides for total Puerto Rico tax exemption on net income derived by IBEs operating in Puerto Rico on the specific activities identified in the IBE Act. An IBE that operates as a unit of a bank pays income taxes at the c orporate standard rate to the extent that the IBE’s net income exceeds 20 % of the bank’s total net taxable income. The components of income tax benefit ( expense ) are summarized below: Year Ended December 31, 2017 2016 2015 (In thousands) Current income tax expense $ (8,179) $ (13,151) $ (6,339) Deferred income tax benefit (expense) 13,152 (23,879) (80) Total income tax benefit (expense) $ 4,973 $ (37,030) $ (6,419) The differences between the income tax expense applicable to income before the provision for income taxes and the amount computed by applying the statutory tax rate in Puerto Rico were as follows: Year Ended December 31, 2017 2016 2015 Amount % of Pretax Income Amount % of Pretax Income Amount % of Pretax Income (Dollars in thousands) Computed income tax at statutory rate $ (24,173) (39.0) % $ (50,801) (39.0) % $ (10,810) (39.0) % Federal and state taxes (2,335) (3.8) % - - % (190) (0.7) % Change in tax status of subsidiaries 13,161 21.2 % - - % - - % Benefit of net exempt income 16,596 26.8 % 14,995 11.5 % 9,780 35.3 % Effect of capital losses subject to preferential rates (2,102) (3.4) % (727) (0.6) % (3,019) (10.9) % Disallowed NOL carryforward resulting from net exempt income (5,091) (8.2) % (6,396) (4.9) % (7,717) (27.8) % Nontax deductible expenses (467) (0.8) % (212) (0.2) % 365 1.3 % Return to provision adjustments (607) (1.0) % (434) (0.3) % 1,174 4.2 % Deferred tax valuation allowance 10,037 16.2 % 5,976 4.6 % 2,881 10.4 % Other-net (46) - % 569 0.3 % 1,117 4.0 % Total income tax benefit (expense) $ 4,973 8.0 % $ (37,030) (28.6) % $ (6,419) (23.2) % For 2017, the Corporation recorded an income tax benefit of approximately $ 5.0 million compared to an income tax expense of $37.0 million for 2016. The tax benefit for 2017, when compared to the tax expense for 2016, was mostly attributable to the tax benefit related to the storm-related charges and to the $ 13.2 million tax benefit recorded in 2017 as a result of the above discussed change in tax status of certain subsidiaries from taxable corporations to limited liability companies that have electe d to be treated as partnerships for income tax purposes in Puerto Rico. The effective tax rate for the year ended December 31, 2017 was (8)% compared to 28% for the year ended December 31, 2016. Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and their tax bases. Significant components of the Corporation's deferred tax assets and liabilities as of December 31, 2017 and 2016 were as follows: December 31, 2017 2016 (In thousands) Deferred tax asset: Net operating loss carryforward $ 376,423 $ 374,091 Allowance for loan and lease losses 94,111 79,330 Tax credits available for carryforward 6,598 8,006 Unrealized loss on OREO valuation 14,784 11,467 Unrealized net loss on equity investment - 187 Settlement payment-closing agreement 7,313 7,313 Legal and other reserves 2,333 1,807 Impairment on investment - 4,438 Unrealized loss on available-for-sale securities, net - 502 Reserve for insurance premium cancellations 635 724 Other 8,326 15,720 Total gross deferred tax assets 510,523 503,585 Deferred tax liabilities: Differences between the assigned values and tax bases of assets and liabilities recognized in purchase business combinations 5,143 5,247 Servicing assets 8,625 8,997 Unrealized gain on available-for-sale securities, net 1,306 - Other 9,457 468 Total gross deferred tax liabilities 24,531 14,712 Valuation allowance (191,183) (207,216) Net deferred tax asset $ 294,809 $ 281,657 Accounting for income taxes requires that companies assess whether a valuation allowance should be recorded against their deferred tax asset based on an assessment of the amount of the deferred tax asset that is “more likely than not” to be realized. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount that is more likely than not to be realized. Management assesses the valuation allowance recorded against deferred tax assets at each reporting date. The det ermination of whether a valuation allowance for deferred tax assets is appropriate is subject to considerable judgment and requires the evaluation of positive and negative evidence that can be objectively verified. Consideration must be given to all source s of taxable income available to realize the deferred tax asset, including, as applicable, the future reversal of existing temporary differences, future taxable income forecasts exclusive of the reversal of temporary differences and carryforwards, and tax planning strategies. In estimating taxes, management assesses the relative merits and risks of the appropriate tax treatment of transactions taking into account statutory, judicial, and regulatory guidance. The Corporation’s net deferred tax assets amounted to $ 294.8 million as of December 31, 201 7 , net of a valuation allowance of $ 191.2 million. The net deferred tax assets of the Corporation’s banking subsidiary, FirstBank, amounted to $ 294.7 million as of December 31, 201 7 , net of a valuation allowance of $ 150.7 million, compared to a deferred tax asset of $ 277.4 million , net of a valuation allowance of $ 171.0 million, as of December 31, 201 6 . During 201 7 , management reassessed the need for a valuation allo wance and concluded, based upon the assessment of all positive and negative evidence, that it is more likely than not that FirstBank will generate sufficient taxable income within the applicable NOL carry-forward periods to realize $ 294.7 million of its de ferred tax assets. The positive evidence considered by management to assess on the adequacy of the valuation allowance as of December 31, 201 7 included factors such as: FirstBank’s three-year cumulative gain position; forecasts of future profitability unde r several potential scenarios that support the partial utilization of NOLs prior to their expir ation between 2021 through 2024; and three consecutive years of taxable income. These factors demonstrate demand for FirstBank’s products and services and improv ements in credit quality measures that have result ed in reduced credit exposures , and have resulted in improvements in both sustainability of profitability and management’s ability to forecast future losses. The negative evidence considered by management i ncludes: consideration of the uncertainty surrounding the future economic conditions of the hurricane-affected areas, its probable effects on the loan portfolios’ credit quality, the uncertainty related to the Puerto Rico government financial condition, an d the still elevated levels of non-performing assets. In determining whether management’s projections of future taxable income used to conclude on the adequacy of the valuation allowance are reliable, management considered objective evidence supporting th e forecast’s assumptions and assess the Bank’s recent experience and ability to reasonably project future results of operations. The analysis included the evaluation of multiple financial scenarios, including scenarios where credit losses remain elevated. Further, while Puerto Rico’s economy is expected to remain challenging due to inherent uncertainties, the Corporation believes that it can reasonably forecast future taxable income at sufficient levels over the future period of time that FirstBank has avai lable to realize part of the December 31, 2017 net deferred tax asset as further described below. The Corporation expects to realize approximately $ 173.2 million of deferred tax assets associated with FirstBank’s NOLs prior to their expiration periods, co mpared to $ 171.5 million expected to be realized as of December 31, 201 6 . In addition, as of December 31, 201 7 , approximately $ 125.6 million of the deferred tax assets of the Corporation are attributable to temporary differences or tax credit carry-forward s that have no expiration date, compared to $ 117.0 million in 201 6 . Approximately $ 5.6 million of other non-NOL- related deferred tax assets of the Corporation are fully reserved with a valuation allowance, compared to $ 12.9 million as of December 31, 201 6 , given limitations and uncertainties as to their future utilization. The ability to recognize the remaining deferred tax assets that continue to be subject to a valuation allowance will be evaluated on a quarterly basis to determine if there are any signif icant events that would affect the ability to utilize these deferred tax assets. Management’s estimate of future taxable income is based on internal projections that consider historical performance, multiple internal scenarios and assumptions, as well as external data that management believes is reasonable. If events are identified that affect the Corporation’s ability to utilize its deferred tax assets, the analysis will be updated to determine if any adjustments to the valuation allowance are required. If actual results differ significantly from the current estimates of future taxable income, even if caused by adverse macro-economic conditions, the remaining valuation allowance may need to be increased. Such an increase could have a material adverse effe ct on the Corporation’s financial condition and results of operations. Conversely, better than expected results and continued positive results and trends could result in further releases to the deferred tax valuation allowance; any such decreases could hav e a material positive effect on the Corporation’s financial condition and results of operations. The Corporation has U.S. and USVI sourced NOL carryforwards. Section 382 of the U.S. Internal Revenue Code (the “Section 382”) limits the ability to utilize U .S. and USVI NOLs for income tax purposes in such jurisdictions following an event that is considered to be an ownership change. Generally, an “ownership change” occurs when certain shareholders increase their aggregate ownership by more than 50 percentag e points over their lowest ownership percentage over a three-year testing period. Upon the occurrence of a Section 382 ownership change, the use of NOLs attributable to the period prior to the ownership change is subject to limitations and only a portion o f the U.S. and USVI NOLs may be used by the Corporation to offset its annual U.S. and USVI taxable income, if any. During 2017, the Corporation completed a formal ownership ch ange analysis within the meaning of Section 382 and concluded that an ownership change occurred during the comprehensive period evaluated. The ownership change and resulting Section 382 limitation did not cause a U.S. or USVI income tax liability or material income tax expense related to periods prior 2017 since the Corporation had s ufficient post-ownership change NOLs in those jurisdictions to offset taxable income. The Section 382 limitation could now result in higher U.S. and USVI liabilities in the future than we would incur in the absence of such limitation. Prospectively, the C orporation expects that it will be able to mitigate the adverse effects associated with the Section 382 limitation as any such tax paid in the U.S. or USVI could be creditable against Puerto Rico tax liabilities or taken as a deduction against taxable inco me. However, our ability to reduce our Puerto Rico tax liability through such a credit or deduction depends on our tax profile at each annual taxable period, which is dependent on various factors. For the 2017 year, and as a result of the Section 382 limi tation, the Corporation incurred an income tax expense of approximately $ 2.3 million related to its U.S. operations. The limitation did not impact the USVI operations for the 2017 year. As a result of the Section 382 limitations in the U.S and USVI, combined with the availability of NOLs in the home country (Puerto Rico) which could limit the use of foreign tax credits, management believes that for purposes of the disclosure requirement of the components of the net deferred tax asset, the presentation of the gross foreign branch deferred tax assets, the related valuation allowance, and the related home country deferred tax liabilities, as applicable, better reflects prospectively the interaction between the foreign deferred tax assets/liabilities and the tax computations in the home country. Given the change in circumstances resulting from the Section 382 limitations, the gross up presentation was applied prospectively and did not have an effect in the consolidated financial results. As of December 31, 2017, the Corporation did not have Unrecognized T ax Benefits (“UTBs”) recorded on its books. The Corporation classifies all interest and penalties, if any, related to tax uncertainties as income tax expense. Audit periods remain open for review until the statute of limitations has passed. The statute of limitations under the 2011 PR code is four years; the statute of limitations for U.S. and USVI income tax purposes is three years after a tax return is due or filed, whichever is later, for each. The completion of an audit by the taxing authorities or the expiration of the statute of limitations for a given audit period could result in an adjustment to the Corporation’s liability for income taxes. Any such adjustment could be material to the results of operations for any given quarterly or annual period bas ed, in part, upon the results of operations for the given period. For U.S. and USVI income tax purposes, all tax years subsequent to 2012 remain open to examination. During 2015 and 2016, the IRS audited the US income tax return for the 2012 year. During t he first quarter of 2017, the Corporation received confirmation from the IRS that the audit for the 2011 and 2012 years were closed with no adjustments to the previously filed returns . For Puerto Rico tax purposes, all tax years subsequent to 2012 remain o pen to examination. On December 22, 2017, the United States President signed into law H.R.1 after its approval by the U.S. Congress (“the US Tax Reform”). H.R.1 includes an overhaul of individual, business and international taxes, which affected our branc h operations in the U.S. and the USVI. The bill includes, among other things, a reduction in corporate tax rates from 35 % to 21 %, a repeal of the corporate alternative minimum tax regime, changes to business deductions and NOLs, a 15.5 % tax on the deemed r epatriation of liquid assets, a 10 % tax on base erosion payments and a minimum 10.5 % tax on inclusion of global intangible low-tax income by U.S. shareholders. The change in tax rate did not have a material affect on the 2017 income statement. The Corporat ion operates branches in the U.S. and USVI and is subject to Puerto Rico income taxes on its worldwide income, thus, the net deferred tax assets associated with the U.S. and USVI branch operations are offset by either a valuation allowance or a home countr y deferred tax liability. The change in the tax law will also affect the Corporation’s U.S. and USVI income tax computation for 2018 by changing the limitations for certain deductions and reducing the U.S. and USVI’s effective tax rate. The effect of these changes on the income tax provision related to U.S. and USVI is not expected to be significant.

LEASE COMMITMENTS

LEASE COMMITMENTS	12 Months Ended
	Dec. 31, 2017
Lease Commitments [Abstract]
Lease Commitments [Text Block]	NOTE 28 – LEASE COMMITMENTS As of December 31, 201 7 , certain premises are leased with terms expiring through the year 2050 . The Corporation has the option to renew or extend certain leases beyond the original term. Some of these leases require the payment of insurance, increases in property taxes, and other incidental costs. As of December 31, 201 7 , the obligation under various leases is as follows: Amount (In thousands) 2018 $ 11,428 2019 10,617 2020 9,693 2021 8,551 2022 6,686 2023 and later years 45,419 Total $ 92,394 Rental expense for offices and premises included in occupancy and equipment expense was $ 11.7 million in 201 7 (201 6 - $ 1 1.3 million; 201 5 - $ 10. 9 million).

FAIR VALUE

FAIR VALUE	12 Months Ended
	Dec. 31, 2017
FAIR VALUE [Text Block]	NOTE 29 – FAIR VALUE Fair Value Measurement The FASB authoritative guidance for fair value measurement defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. This guidance also establishes a fair value hierarchy for classifying financial instruments. The hierarchy is based on whe ther the inputs to the valuation techniques used to measure fair value are observable or unobservable. Three levels of inputs may be used to measure fair value: Level 1 Valuations of Level 1 assets and liabilities are obtained from readily av ailable pricing sources for market transactions involving identical assets or liabilities. Level 1 assets and liabilities include equity securities that trade in an active exchange market, as well as certain U.S. Treasury and other U.S. government and age ncy securities and corporate debt securities that are traded by dealers or brokers in active markets. Level 2 Valuations of Level 2 assets and liabilities are based on observable inputs other than Level 1 prices, such as quoted prices for s imilar assets or liabilities, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 2 assets and liabilities include (i) mortgage-backed securities for whic h the fair value is estimated based on the value of identical or comparable assets, (ii) debt securities with quoted prices that are traded less frequently than exchange-traded instruments, and (iii) derivative contracts whose value is determined using a p ricing model with inputs that are observable in the market or can be derived principally from or corroborated by observable market data. Level 3 Valuations of Level 3 assets and liabilities are based on unobservable inputs that are suppor ted by little or no market activity and are significant to the fair value of the assets or liabilities. Level 3 assets and liabilities include financial instruments whose value is determined by using pricing models for which the determination of fair valu e r equires significant management judgments estimation. For 201 7 , there were no transfers into or out of Level 1, Level 2 or Level 3 of the fair value hierarchy. Financial Instruments Recorded at Fair Value on a Recurring Basis Investment securities available for sale The fair value of investment securities available for sale was the market value based on quoted market prices (as is the case with equity securities, Treasury notes, and non-callable U.S. Agency debt securities), when available (Level 1), or, when available, market prices for identical or comparable assets (as is the case with MBS and callable U.S. agency debt) that are based on observable market parameters, including benchmark yields, reported trades, quotes from brokers or dealers, is suer spreads, bids, offers and reference data, including market research operations (Level 2). Observable prices in the market already consider the risk of nonperformance. If listed prices or quotes are not available, fair value is based upon discounted ca sh flow models that use unobservable inputs due to the limited market activity of the instrument, as is the case with certain private label mortgage-backed securities held by the Corporation (Level 3). Private label MBS are collateralized by fixed-rate mo rtgages on single-family residential properties in the United States; the interest rate on the securities is variable, tied to 3-month LIBOR and limited to the weighted-average coupon of the underlying collateral. The market valuation represents the estima ted net cash flows over the projected life of the pool of underlying assets applying a discount rate that reflects market observed floating spreads over LIBOR, with a widening spread based on a nonrated security. The market valuation is derived from a mode l that utilizes relevant assumptions such as the prepayment rate, default rate, and loss severity on a loan level basis. The Corporation modeled the cash flow from the fixed-rate mortgage collateral using a static cash flow analysis according to collateral attributes of the underlying mortgage pool (i.e., loan term, current balance, note rate, rate adjustment type, rate adjustment frequency, rate caps, and others) in combination with prepayment forecasts based on historical portfolio performance. The variab le cash flow of the security is modeled using the 3-month LIBOR forward curve. Loss assumptions were driven by the combination of default and loss severity estimates, using an asset-level risk assessment method taking into account loan credit characteristi cs (loan-to-value, state jurisdiction , delinquency, property type and pricing behavior, and other) to provide an estimate of default and loss severity. Refer to the table below for further information regarding qualitative information for all assets and liabilities measured at fair value using significant unobservable inputs (Level 3). Derivative instruments The fair value of most of the Corporation’s derivative instruments is based on observable market parameters and takes into consideration the credit risk component of paying co unterparties, when appropriate. On interest rate caps, only the seller's credit risk is considered. The caps were valued using a discounted cash flow approach using the related LIBOR and swap rate for each cash flow. A credit sprea d is considered for those derivative instruments that are not secured. The cumulative mark-to-market effect of credit risk in the valuation of derivative instruments in 201 7 , 201 6 and 201 5 was immaterial. Assets and liabilities measured at fair value on a recurring basis are summarized below: As of December 31, 2017 As of December 31, 2016 Fair Value Measurements Using Fair Value Measurements Using (In thousands) Level 1 Level 2 Level 3 Assets/Liabilities at Fair Value Level 1 Level 2 Level 3 Assets/Liabilities at Fair Value Assets: Securities available for sale : Equity securities $ 418 $ - $ - $ 418 $ 408 $ - $ - $ 408 U.S. Treasury Securities 7,401 - - 7,401 7,509 - - 7,509 Noncallable U.S. agency debt - 361,971 - 361,971 - 356,919 - 356,919 Callable U.S. agency debt and MBS - 1,497,253 - 1,497,253 - 1,469,463 - 1,469,463 Puerto Rico government obligations - 4,118 2,695 6,813 - 24,707 2,121 26,828 Private label MBS - - 17,060 17,060 - - 20,693 20,693 Other investments - - 100 100 - - 100 100 Derivatives, included in assets: Purchased interest rate cap agreements - 305 - 305 - 554 - 554 Forward contracts - 7 - 7 - - - - Liabilities: Derivatives, included in liabilities: Written interest rate cap agreement - 305 - 305 - 552 - 552 Forward contracts - 19 - 19 - 201 - 201 The table below presents a reconciliation of the beginning and ending balances of all assets and liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) for the years ended December 31, 2017, 2016, and 2015: 2017 2016 2015 Level 3 Instruments Only Securities Available for Sale (1) Securities Available for Sale (1) Securities Available for Sale (1) (In thousands) Beginning balance $ 22,914 $ 27,297 $ 36,212 Total gain (losses) (realized/unrealized): Included in earnings - (387) (628) Included in other comprehensive income 2,777 1,586 1,623 Purchases - - 100 Principal repayments and amortization (5,836) (5,582) (10,010) Ending balance $ 19,855 $ 22,914 $ 27,297 ___________________ (1) Amounts mostly related to private label mortgage-backed securities. The table below presents qualitative information for significant assets and liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) as of December 31, 2017: December 31, 2017 (In thousands) Fair Value Valuation Technique Unobservable Input Range Investment securities available for sale: Private label MBS $ 17,060 Discounted cash flows Discount rate 14.0% Prepayment rate 12.0% -29.0% (Weighted Average 16.4%) Projected Cumulative Loss Rate 0.00% - 6.8% (Weighted Average 3.00%) Puerto Rico government obligations 2,695 Discounted cash flows Discount rate 6.61% Prepayment rate 3.00% Information about Sensitivity to Changes in Significant Unobservable Inputs Private label MBS : The significant unobservable inputs in the valuation include probability of default, the loss severity assumption , and prepayment rates. Shifts in those inputs would result in different fair value measurements. Increases in the probability of default, loss severity assumptions, and prepayment rates in isolation would generally result in an adverse effect on the fair v alue of the instruments. Meaningful and possible shifts of each input were modeled to assess the effect on the fair value estimation. Puerto Rico Government Obligations : The significant unobservable input used in the fair value measurement is the assumed prepayment rate of the underlying residential mortgage loans that collateralize these obligations that are g uaranteed by the PRHFA . A significant increase (decrease) in the assumed rate would lead to a hig her (low er) fair value estimate. The fair value of these bonds was based on a discounted cash flow analysis that contemplates the credit quality of the holder of second mortgages and a discount for liquidity constraints on the bonds considering the absence of an a ctive market for them. Due to the guarantee of the PRHFA and other applicable contractual safeguards, no additional credit spread is applied for servicer default . The table below summarizes changes in unrealized gains and losses recorded in earnings for the years ended December 31, 2017, 2016, and 2015 for Level 3 assets and liabilities that are still held at the end of each year: Changes in Unrealized Losses (Year Ended December 31, 2017) Changes in Unrealized Losses (Year Ended December 31, 2016) Changes in Unrealized Losses (Year Ended December 31, 2015) Level 3 Instruments Only Securities Available for Sale Securities Available for Sale Securities Available for Sale (In thousands) Changes in unrealized losses relating to assets still held at reporting date: Net impairment losses on available-for-sale investment securities (credit component) $ - $ (387) $ (628) Additionally, fair value is used on a nonrecurring basis to evaluate certain assets in accordance with GAAP. Adjustments to fair value usually result from the application of lower-of-cost or market accounting (e.g., loans held for sale carried at the lower-of-cost or fair value and repossessed assets) or write-downs of individual assets (e.g., goodwill, loans). As of December 31, 201 7 , impairment or valuation adjustments were recorded for assets recognized at fair value on a non-recurring basis as show n in the following table: Carrying value as of December 31, 2017 (Losses) recorded for the Year Ended December 31, 2017 Level 1 Level 2 Level 3 (In thousands) Loans receivable (1) $ - $ - $ 410,428 $ (39,493) OREO (2) - - 147,940 (8,511) Mortgage servicing rights (3) - - 25,255 (1,611) (1) Consists mainly of impaired commercial and construction loans. The impairments were generally measured based on the fair value of the underlying collateral. The fair values were derived from external appraisals that take into consideration prices in observed transactions involving similar assets in similar locations but adjusted for specific characteristics and assumptions of the collateral (e.g., absorption rates), which are not market observable. (2) The fair values were derived from appraisals that take into consideration prices in observed transactions involving similar assets in similar locations but adjusted for specific characteristics and assumptions of the properties (e.g., absorption rates and net operating income of income producing properties), which are not market observable. Losses were related to market valuation adjustments after the transfer of the loans to the OREO portfolio. (3) Fair value adjustments to mortgage servicing rights were mainly due to assumptions associated with mortgage prepayment rates. The Corporation carries its mortgage servicing rights at the lower of cost or market, measured at fair value on a non-recurring basis. Assumptions for the value of mortgage servicing rights include: Prepayment rate 6.30% , Discount rate 11.23%. As of December 31, 2016, impairment or valuation adjustments were recorded for assets recognized at fair value on a non-recurring basis as shown in the following table: Carrying value as of December 31, 2016 (Losses) recorded for the Year Ended December 31, 2016 Level 1 Level 2 Level 3 (In thousands) Loans receivable (1) $ - $ - $ 442,081 $ (49,884) OREO (2) - - 137,681 (7,873) Mortgage servicing rights (3) - - 26,244 (325) (1) Consists mainly of impaired commercial and construction loans. The impairments were generally measured based on the fair value of the underlying collateral. The fair values were derived from external appraisals that take into consideration prices in observed transactions involving similar assets in similar locations but adjusted for specific characteristics and assumptions of the collateral (e.g., absorption rates), which are not market observable. (2) The fair values were derived from appraisals that take into consideration prices in observed transactions involving similar assets in similar locations but adjusted for specific characteristics and assumptions of the properties (e.g., absorption rates and net operating income of income producing properties), which are not market observable. Losses were related to market valuation adjustments after the transfer of the loans to the OREO portfolio. (3) Fair value adjustments to the mortgage servicing rights were mainly due to assumptions associated with mortgage prepayments rates. The Corporation carries its mortgage servicing rights at the lower of cost or market, measured at fair value on a non-recurring basis. Assumptions for the value of mortgage servicing rights include: Prepayment rate 6.12%, Discount rate 11.19%. As of December 31, 2015, impairment or valuation adjustments were recorded for assets recognized at fair value on a nonrecurring basis as shown in the following table: Carrying value as of December 31, 2015 (Losses) Gain recorded for the Year Ended December 31, 2015 Level 1 Level 2 Level 3 (In thousands) Loans receivable (1) $ - $ - $ 303,095 $ (27,245) OREO (2) - - 146,801 (10,494) Mortgage servicing rights (3) - - 24,282 (228) Loans Held For Sale (4) - - 8,135 338 (1) Consists mainly of impaired commercial and construction loans. The impairments were generally measured based on the fair value of the underlying collateral. The fair values were derived from external appraisals that take into consideration prices in observed transactions involving similar assets in similar locations but adjusted for specific characteristics and assumptions of the collateral (e.g., absorption rates), which are not market observable. (2) The fair values were derived from appraisals that take into consideration prices in observed transactions involving similar assets in similar locations but adjusted for specific characteristics and assumptions of the properties (e.g., absorption rates and net operating income of income producing properties), which are not market observable. Losses were related to market valuation adjustments after the transfer of the loans to the OREO portfolio. (3) Fair value adjustments to the mortgage servicing rights were mainly due to assumptions associated with mortgage prepayments rates. The Corporation carries its mortgage servicing rights at the lower of cost or market, measured at fair value on a non-recurring basis. Assumptions for the value of mortgage servicing rights include: Prepayment rate 9.07%, Discount rate 10.65%. (4) The value of these loans was derived from external appraisals, adjusted for specific characteristics of the loans. Qualitative information regarding the fair value measurements for Level 3 financial instruments are as follows: December 31, 2017 Method Inputs Loans Income, Market, Comparable Sales, Discounted Cash Flows External appraised values; probability weighting of broker price opinions; management assumptions regarding market trends or other relevant factors OREO Income, Market, Comparable Sales, Discounted Cash Flows External appraised values; probability weighting of broker price opinions; management assumptions regarding market trends or other relevant factors Mortgage servicing rights Discounted Cash Flows Weighted-average prepayment rate of 6.30%; weighted average discount rate of 11.23%. The following is a description of the valuation methodologies used for instruments that are not measured or reported at fair value on a recurring basis or reported at fair value on a non-recurring basis. The estimated fair value was calculated using certain facts and assumptions, which vary depending on the specific financial instrument. Cash and due from banks and money market investments The carrying amounts of cash and due from banks and money market investments are reasonable estimates of their fair value. Money market investments include held-to-maturity securities, which have a contractual maturity of three months or less. The fair value of these securities is based on quoted market prices in active markets that incorporate the risk of nonperf ormance. Investment securities held to maturity Investment securities held to maturity consist of financing arrangements with Puerto Rico municipalities issued in bond form, but underwritten as loans with features that are typically found in commercial loan transactions. These obligations typically are not issued in bearer form, nor are they registered with the Securities and Exchange Commission and are not rated by external credit agencies. The fair value of these financing arrangements was based on a d iscounted cash flow analysis using risk-adjusted discount rates (Level 3). The credit spreads for valuations are based on a similar security that traded in the open market. Other equity securities Equity or other securities that do not have a readily ava ilable fair value are stated at their net realizable value, which management believes is a reasonable proxy for their fair value. This category is principally composed of stock that is owned by the Corporation to comply with FHLB regulatory requirements. T he realizable value of the FHLB stock equals its cost as this stock can be freely redeemed at par. Loans receivable, including loans held for sale The fair value s of loans held for investment and of mortgage loans held for sale w ere estimated using disco unted cash flow analyses, based on interest rates currently being offered for loans with similar terms and credit quality and with adjustments that the Corporation’s management believes a market participant would consider in determining fair value. Loans w ere classified by type, such as commercial, residential mortgage, and automobile. These asset categories were further segmented into fixed-and adjustable-rate categories. Valuations are carried out based on categories and not on a loan-by-loan basis. The fair values of performing fixed-rate and adjustable-rate loans were calculated by discounting expected cash flows through the estimated maturity date. This fair value is not currently an indication of an exit price as that type of assumption could result i n a different fair value estimate. The fair value s of credit card loans w ere estimated using a discounted cash flow method and excludes any value related to a customer account relationship. Other loans with no stated maturity, like credit lines, were value d at book value. Prepayment assumptions were considered for non-residential loans. For residential mortgage loans, prepayment estimates were based on a prepayment model that combined both a historical calibration and current market prepayment expectations. Discount rates were based on the U.S. Treasury and LIBOR/Swap Yield Curves at the date of the analysis, and included appropriate adjustments for expected credit losses and liquidity. For impaired collateral dependent loans, the impairment was primarily m easured based on the fair value of the collateral, which is derived from appraisals that take into consideration prices in observable transactions involving similar assets in similar locations. Deposits The estimated fair value s of demand deposits and savings accounts, which are deposits with no defined maturities, equal the amount payable on demand at the reporting date. The fair values of retail fixed-rate time deposits, with stated maturities, are based on the present value of the future cash flows expected to be paid on the deposits. The cash flows were based on contractual maturities; no early repayments were assumed. Discount rates were based on the LIBOR yield curve. The estimated fair value of total deposits excludes the fair value of core deposit intangibles, which represent the value of the customer relationship. The fair value of total deposits is measured by the value of demand deposits and savings deposits that bear a low or zero rate of interest and do not fluctuate in response to changes in interest rates. The fair value s of brokered CDs, which are included within deposits, are determined using discounted cash flow analyses over the full term s of the CDs. The fair value s of the CDs are computed using the outstandin g principal amount. The discount rates used were based on brokered CD market rates as of the end of the year. The fair value s do not incorporate the risk of nonperformance, since interests in brokered CDs are generally sold by brokers in amounts of less t han $ 250,000 and, therefore, are insured by the FDIC. Securities sold under agreements to repurchase Some repurchase agreements reprice at least quarterly, and their outstanding balances are estimated to be their fair value. Where longer commitments are involved, fair value s are estimated using exit price indications of the cost of unwinding the transactions as of the end of the reporting period. The brokers who are the counterparties provide these indications, which the Corporation evaluates. Securities sold under agreements to repurchase are fully collateralized by investment securities. Advances from the FHLB The fair value s of advances from the FHLB with fixed maturities are determined using discounted cash flow analyses over the full terms of the b orrowings, using indications of the fair value of similar transactions. The cash flows assume no early repayment of the borrowings. Discount rates are based on the LIBOR yield curve. Advances from the FHLB are fully collateralized by mortgage loans and, to a lesser extent, investment securities. Other borrowings Other borrowings consist of junior subordinated debentures. Projected cash flows from the debentures were discounted using the Bloomberg BB Finance curve plus a credit spread. This credit spread w as estimated using the difference in yield curves between swap rates and a yield curve that considers the industry and credit rating of the Corporation as issuer of the debenture s at a tenor comparable to the time to maturity of the debentures. The following tables present the carrying value, the estimated fair value and estimated fair value hierarchy of financial instruments as of December 31, 2017 and 2016: Total Carrying Amount in Statement of Financial Condition December 31, 2017 Fair Value Estimate December 31, 2017 Level 1 Level 2 Level 3 (In thousands) Assets: Cash and due from banks and money market investments $ 716,395 $ 716,395 $ 716,395 $ - $ - Investment securities available for sale 1,891,016 1,891,016 7,819 1,863,342 19,855 Investment securities held to maturity 150,627 131,032 - - 131,032 Other equity securities 43,119 43,119 - 43,119 - Loans held for sale 32,980 34,979 - 25,237 9,742 Loans, held for investment 8,850,476 Less: allowance for loan and lease losses (231,843) Loans held for investment, net of allowance $ 8,618,633 8,372,865 - - 8,372,865 Derivatives, included in assets 312 312 - 312 - Liabilities: Deposits 9,022,631 9,026,600 - 9,026,600 - Securities sold under agreements to repurchase 300,000 325,913 - 325,913 - Advances from FHLB 715,000 707,272 - 707,272 - Other borrowings 208,635 189,424 - - 189,424 Derivatives, included in liabilities 324 324 - 324 - Total Carrying Amount in Statement of Financial Condition December 31, 2016 Fair Value Estimate December 31, 2016 Level 1 Level 2 Level 3 (In thousands) Assets: Cash and due from banks and money market investments $ 299,685 $ 299,685 $ 299,685 $ - $ - Investment securities available for sale 1,881,920 1,881,920 7,917 1,851,089 22,914 Investment securities held to maturity 156,190 132,759 - - 132,759 Other equity securities 42,992 42,992 - 42,992 - Loans held for sale 50,006 52,707 - 42,921 9,786 Loans held for investment 8,886,873 Less: allowance for loan and lease losses (205,603) Loans held for investment, net of allowance $ 8,681,270 8,455,104 - - 8,455,104 Derivatives, included in assets 554 554 - 554 - Liabilities: Deposits 8,831,205 8,838,606 - 8,838,606 - Securities sold under agreements to repurchase 300,000 335,840 - 335,840 - Advances from FHLB 670,000 669,687 - 669,687 - Other borrowings 216,187 171,374 - - 171,374 Derivatives, included in liabilities 753 753 - 753 -

SUPPLEMENTAL CASH FLOW INFORMAT

SUPPLEMENTAL CASH FLOW INFORMATION	12 Months Ended
	Dec. 31, 2017
SUPPLEMENTAL CASH FLOW INFORMATION [Text Block]	N OTE 30 – S UPPLEMENTAL C ASH F LOW I NFORMATION Supplemental cash flow information is as follows: Year Ended December 31, 2017 2016 2015 (In thousands) Cash paid for: Interest on borrowings $ 93,634 $ 127,707 $ 93,053 Income tax 4,037 3,198 4,494 Non-cash investing and financing activities: Additions to OREO 47,711 47,808 76,725 Additions to auto and other repossessed assets 40,987 52,628 75,279 Capitalization of servicing assets 3,318 5,260 4,919 Loan securitizations 235,074 338,333 285,995 Loans held for investment transferred to held for sale - 10,332 - Loans held for sale transferred to loans held for investment 10,234 1,443 40,086 Property plant and equipment transferred to other assets 1,185 1,221 - Trust-preferred securities exchanged for new common stock issued: Trust-preferred securities exchanged - - 5,303 New common stock issued - - 5,628 Fair value of assets acquired (liabilities assumed) in the Doral Bank transaction: Loans - - 311,410 Premises and equipment, net - - 5,450 Core deposit intangible - - 5,820 Deposits - - (523,517)

REGULATORY MATTERS, COMMITMENTS

REGULATORY MATTERS, COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2017
REGULATORY MATTERS, COMMITMENTS AND CONTINGENCIES [Text Block]	NOTE 31 – REGULATORY MATTERS, COMMITMENTS, AND CONTINGENCIES The Corporation and FirstBank are each subject to various regulatory capital requirements imposed by the federal banking agencies. Failure to meet minimum capital requirements can result in certain mandatory and possibly additional discretionary actions by regulators that, if undertaken, could have a direct material adverse effect on the Corporation’s financial statements and activities . Under capital adequacy guidelines and the regulator y framework for prompt corrective action, the Corporation must meet specific capital guidelines that involve quantitative measures of the Corporation’s and FirstBank’s assets , liabilities, and certain off-balance sheet items as calculated under regulatory accounting practices. The Corporation’s capital amounts and classification are also subject to qualitative judgments and adjustment by the regulators with respect to minimum capital requirements, components, risk weightings, and other factors. On Octob er 3, 2017, the New York FED terminated the Written Agreement entered into on June 3, 2010 between the Corporation and the New York FED. However, the Corporation has agreed with the New York FED to continue to obtain the approval of the New York FED before paying dividends, receiving dividends from the Bank, making payments on subordinated debt or trust preferred securities, incurring or guaranteeing debt or purchasing or redeeming any corporate stock. Although the Corporation and FirstBank became subje ct to the U.S. Basel III capital rules (“Basel III rules”) beginning on January 1, 2015, certain requirements of the Basel III rules are being phased-in over several years and, in general, will be fully effective as of January 1, 2019, although certain ele ments of the new rules have recently been deferred by the federal banking agencies. The Corporation and FirstBank compute risk-weighted assets using the Standardized Approach required by the Basel III rules. The Basel III rules require the Corporation to maintain an additional capital conservation buffer of 2.5 % to avoid limitations on both (i) capital distributions (e.g. , repurchases of capital instruments , dividend s and interest payments on capital instruments) and (ii) discretionary bonus payments to ex ecutive officers and heads of major business lines. The phase-in of the capital conservation buffer began on January 1, 2016 with a first year requirement of 0.625 % of additional Common Equity Tier 1 Capital (“CET1”), which is being progressively increased by that same percentage amount on each subsequent January 1 until it reaches the fully phased-in 2.5% CET1 requirement on January 1, 2019 . Under the fully phased-in Basel III rules, in order to be considered adequately capitalized, the Corporation will b e required to maintain: (i) a minimum CET1 capital to risk-weighted assets ratio of at least 4.5 %, plus the 2.5% “capital conservation buffer,” resulting in a required minimum CET1 ratio of at least 7 %; (ii) a minimum ratio of total Tier 1 capital to risk- weighted assets of at least 6.0 %, plus the 2.5% capital conservation buffer, resulting in a required minimum Tier 1 capital ratio of 8.5 %; (iii) a minimum ratio of total Tier 1 plus Tier 2 capital to risk-weighted assets of at least 8.0 %, plus the 2.5% cap ital conservation buffer, resulting in a required minimum total capital ratio of 10.5 %; and (iv) a required minimum leverage ratio of 4 %, calculated as the ratio of Tier 1 capital to average on-balance sheet (non-risk adjusted) assets. In addition, as re quired under the Basel III rules, the Corporation’s trust- preferred securities (“TRuPs”) were fully phased out from Tier 1 capital as of January 1, 2016. However, the Corporation’s TRuPs may continue to be included in Tier 2 capital until the instruments a re redeemed or mature. On November 21, 2017, the Feder al Reserve Board, FDIC, and Office of the Comptroller of the Currency finalized an extension of the phase-in of certain Basel III capital rules for banks not using the Basel “ advanced approaches ” . The extension, which was effective on January 1, 2018, pauses the full transition to the Basel III treatme nt of mortgage servicing assets, certain deferred tax assets, and investments in the capital of unconsolidated financial institutions and minority int erests, pending the banking agencies’ broader efforts, announ ced in September 2017, to simplify the regulatory capital rules that apply to banking organizations other than “advanced approaches” banking organizations. Because the advanced approaches rules a pply to banking organizations with more than $ 250 billion in assets or foreign bank subsidiaries with more than $ 10 billion in assets, the extension relief applies broadly to community, midsize, and regional banks, including the Corporation and FirstBank . Please refer to the discussion in “Part I – Item 7 – Business – Supervision and Regulation” included in the Corporation’s 2017 Form 10-K for a more complete discussion of supervision and regulatory matters and activities that affect the Corporation and it s subsidiaries. The Corporation's and its banking subsidiary's regulatory capital positions as of December 31, 2017 and 2016 were as follows: Regulatory Requirements Actual For Capital Adequacy Purposes To be Well-Capitalized-General Thresholds Amount Ratio Amount Ratio Amount Ratio (Dollars in thousands) As of December 31, 2017 Total Capital (to Risk-Weighted Assets) First BanCorp. $ 1,989,873 22.53% $ 706,432 8.0% N/A N/A FirstBank $ 1,947,627 22.06% $ 706,218 8.0% $ 882,772 10.0% Common Equity Tier 1 Capital (to Risk-Weighted Assets) First BanCorp. $ 1,674,164 18.96% 397,368 4.5% N/A N/A FirstBank $ 1,562,431 17.70% 397,248 4.5% 573,802 6.5% Tier I Capital (to Risk-Weighted Assets) First BanCorp. $ 1,675,282 18.97% $ 529,824 6.0% N/A N/A FirstBank $ 1,835,445 20.79% $ 529,663 6.0% $ 706,218 8.0% Leverage ratio First BanCorp. $ 1,675,282 14.03% $ 477,643 4.0% N/A N/A FirstBank $ 1,835,445 15.39% $ 477,056 4.0% $ 596,320 5.0% At December 31, 2016 Total Capital (to Risk-Weighted Assets) First BanCorp. $ 1,921,329 21.34% $ 720,329 8.0% N/A N/A FirstBank $ 1,872,120 20.80% $ 720,091 8.0% $ 900,114 10.0% Common Equity Tier 1 Capital (to Risk-Weighted Assets) First BanCorp. $ 1,597,117 17.74% $ 405,185 4.5% N/A N/A FirstBank $ 1,523,332 16.92% $ 405,051 4.5% $ 585,074 6.5% Tier I Capital (to Risk-Weighted Assets) First BanCorp. $ 1,597,117 17.74% $ 540,247 6.0% N/A N/A FirstBank $ 1,757,642 19.53% $ 540,068 6.0% $ 720,091 8.0% Leverage ratio First BanCorp. $ 1,597,117 13.70% $ 466,376 4.0% N/A N/A FirstBank $ 1,757,642 15.10% $ 465,740 4.0% $ 582,174 5.0% The following table summarizes commitments to extend credit and standby letters of credit, and commitments to sell loans as of the indicated dates: December 31, 2017 2016 (In thousands) Financial instruments whose contract amounts represent credit risk: Commitments to extend credit: Construction undisbursed funds $ 77,649 $ 41,271 Unused personal lines of credit 710,607 667,552 Commercial lines of credit 471,732 421,437 Commercial letters of credit 46,728 47,515 Standby letters of credit 2,691 2,556 Commitments to sell loans 37,909 119,679 The Corporation’s exposure to credit loss in the event of nonperformance by the other party to the financial instrument on commitments to extend credit and standby letters of credit is represented by the contractual amount of those instruments. Management uses the same credit policies and approval process in entering into commitments and conditional obligations as it does for on-balance sheet instruments. Commitments to extend credit are agreements to lend to a customer as long as there is no violation of any conditions established in the contract. Commitments generally have fixed expiration dates or other termination clauses. Since certain commitments are expected to expire without being drawn upon, the total commitment amount does not necessarily repres ent future cash requirements. For most of the commercial lines of credit, the Corporation has the option to reevaluate the agreement prior to additional disbursements. In the case of credit cards and personal lines of credit, the Corporation can cancel t he unused credit facility at any time and without cause. Generally, the Corporation does not enter into interest rate lock agreements with prospective borrowers in connection with its mortgage banking activities. The amount of any collateral obtained if d eemed necessary by the Corporation upon an extension of credit is based on management’s credit evaluation of the borrower. Rates charged on loans that are finally disbursed are the rates being offered at the time the loans are closed; therefore, no fee is charged on these commitments. In general, commercial and standby letters of credit are issued to facilitate foreign and domestic trade transactions. Normally, commercial and standby letters of credit are short-term commitments used to finance commercial contracts for the shipment of goods. The collateral for these letters of credit includes cash or available commercial lines of credit. The fair value of commercial and standby letters of credit is based on the fees currently charged for such agreements, wh ich, as of December 31, 201 7 and 201 6 , was not significant. The Corporation obtained from GNMA commitment authority to issue GNMA mortgage-backed securities. Under this program, for 201 7 , the Corporation sold approximately $ 235.1 million of FHA/VA mortgag e loan production into GNMA mortgage-backed securities. As of December 31, 2017 , First BanCorp. and its subsidiaries were defendants in various legal proceedings arising in the ordinary course of business. On at least a quarterly basis, the Corporati on assesses its liabilities and contingencies in connection with threatened and outstanding legal cases, matters and proceedings, utilizing the latest information available. For cases, matters and proceedings where it is both probable the Corporation will incur a loss and the amount can be reasonably estimated, the Corporation establishes an accrual for the loss. Once established, the accrual is adjusted as appropriate to reflect any relevant developments. For cases, matters or proceedings where a loss is n ot probable or the amount of the loss cannot be estimated, no accrual is established. Any estimate involves significant judgment, given the varying stages of the proceedings (including the fact that some of them are currently in preliminary stages), the e xistence of multiple defendants in some of the current proceedings whose share of liability has yet to be determined, the numerous unresolved issues in the proceedings, and the inherent uncertainty of the various potential outcomes of such proceedings. Acc ordingly, the Corporation’s estimate will change from time-to-time, and actual losses may be more or less than the current estimate. While the final outcome of legal cases, matters, and proceedings is inherently uncertain, based on information currently a vailable, management believes that the final disposition of the Corporation’s legal cases, matters or proceedings, to the extent not previously provided for, will not have a material negative adverse effect on the Corporation’s consolidated financial posit ion as a whole. If management believes that, based on available information, it is at least reasonably possible that a material loss (or additional material loss in excess of any accrual) will be incurred in connection with any legal actions, the Corpora tion discloses an estimate of the possible loss or range of loss, either individually or in the aggregate, as appropriate, if such an estimate can be made, or discloses that an estimate cannot be made. Based on the Corporation’s assessment as of December 3 1, 2017, no such disclosures were necessary. However in the event of unexpected future developments, it is possible that the ultimate resolution of these cases, matters and proceedings, if unfavorable, may be material to the Corporation’s consolidated fina ncial position on a particular period. Ramirez Torres, et al. v Banco Popular de Puerto Rico, et al. FirstBank Puerto Rico has been named a defend ant in a class action complaint , filed on February 17, 2017 at the Court of First Instance in San Juan, captioned Ramirez Torres, et al. v. Banco Popular de Puerto Rico, et al. The complaint seeks damages and preliminary and permanent injunctive relief on behalf o f the purported class against Banco Popular de Puerto Rico and other financial institutions with insurance agency subsidiaries in Puerto Rico. Plaintiffs contend that in November 2015, Antilles Insurance Company obtained approval from the Puerto Rico Insurance Commissioner to market an endorsement that allowed its customers to obtain a reimbursement on their insurance premium for good experience, but that defendants failed to offer this product or disclose its existence to their customers, favoring other products instead, in violation of their fiduciary duties as insurance producers. Plaintiffs seek a determination that defendants unlawfully failed to comply with their fiduciary duty to disclose the existence of this new insurance benefit from this carrier, as well as double or treble damages (the latter subject to a determination that defendants engag ed in anti-monopolistic practices in failing to offer this product). On July 31, 2017, the court entered judgment dismissing the complaint with prejudice. On August 30, 2017, Plaintiffs filed an Appeal before the Court of Appeals and FirstBank filed its op position. The Writ of Appeal is currently under the Court’s advisement .

DERIVATIVE INSTRUMENTS AND HEDG

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES	12 Months Ended
	Dec. 31, 2017
DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES [Text Block]	NOTE 32 – DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES One of the market risks facing the Corporation is interest rate risk, which includes the risk that changes in interest rates will result in changes in the value of the Corporation’s assets or liabilities and will adversely affect the Corporation’s net interest income from its loan and investment portfolios . The overall objective of the Corporation’s interest rate risk management activities is to reduce the variabil ity of earnings caused by changes in interest rates. The Corporation designates a derivative as a fair value hedge, cash flow hedge or economic undesignated hedge when it enters into the derivative contract. As of December 31, 2017 and 201 6 , all deri vatives held by the Corporation were considered economic undesignated hedges. These undesignated hedges are recorded at fair value with the resulting gain or loss recognized in current earnings. The following summarizes the principal derivative activities used by the Corporation in managing interest rate risk: Interest rate cap agreements - Interest rate cap agreements provide the right to receive cash if a reference interest rate rises above a contractual rate. The value increases as the reference intere st rate rises. The Corporation enters into interest rate cap agreements for protection from rising interest rates. Forward Contracts - Forward contracts are sales of to-be-announced (“TBA”) mortgage-backed securities that will settle over the standard de livery date and do not qualify as “regular way” security trades. Regular-way security trades are contracts that have no net settlement provision and no market mechanism to facilitate net settlement and that provide for delivery of a security within the tim e frame generally established by regulations or conventions in the market place or exchange in which the transaction is being executed. The forward sales are considered derivative instruments that need to be marked to market. These securities are used to e conomically hedge the FHA/VA residential mortgage loan securitizations of the mortgage-banking operations. Unrealized gains (losses) are recognized as part of mortgage banking activities in the consolidated statement of income. To satisfy the needs of its customers, the Corporation may enter into non-hedging transactions. On these transactions, the Corporation generally participates as a buyer in one of the agreements and as a seller in the other agreement under the same terms and conditions. In addition, the Corporation enters into certain contracts with embedded derivatives that do not require separate accounting as these are clearly and closely related to the economic characteristics of the host contract. When the embedded derivative possesses economic characteristics that are not clearly and closely related to the economic characteristics of the host contract, it is bifurcated, carried at fair value, and designated as a trading or non-hedging derivative instrument. The following table summarizes the notional amounts of all derivative instruments: Notional Amounts (1) As of December 31, 2017 2016 (In thousands) Undesignated economic hedges: Interest rate contracts: Written interest rate cap agreements $ 91,010 $ 91,510 Purchased interest rate cap agreements 91,010 91,510 Forward Contracts: Sale of TBA GNMA MBS pools 26,000 33,000 $ 208,020 $ 216,020 (1) Notional amounts are presented on a gross basis with no netting of offsetting exposure positions. The following table summarizes for derivative instruments their fair values and location in the consolidated statements of financial condition: Asset Derivatives Liability Derivatives Consolidated Statement of December 31, December 31, December 31, December 31, Financial Condition 2017 2016 Consolidated Statement of 2017 2016 Location Fair Value Fair Value Financial Condition Location Fair Value Fair Value (In thousands) Undesignated economic hedges: Interest rate contracts: Written interest rate cap agreements Other assets $ - $ - Accounts payable and other liabilities $ 305 $ 552 Purchased interest rate cap agreements Other assets 305 554 Accounts payable and other liabilities - - Forward Contracts: Sales of TBA GNMA MBS pools Other assets 7 - Accounts payable and other liabilities 19 201 $ 312 $ 554 $ 324 $ 753 The following table summarizes the effect of derivative instruments on the consolidated statements of income: Gain (or Loss) Location of Gain (loss) Year ended Recognized in Consolidated December 31, Statement of Income on Derivatives 2017 2016 2015 (In thousands) Undesignated economic hedges: Interest rate contracts: Interest rate swap agreements Interest income - Loans $ - $ - $ - Written and purchased interest rate cap agreements Interest income - Loans (2) - 139 Forward contracts: Sales of TBA GNMA MBS pools Mortgage Banking Activities 189 (78) 25 Total gain (loss) on derivatives $ 187 $ (78) $ 164 Derivative instruments are subject to market risk. As is the case with investment securities, the market value of derivative instruments is largely a function of the financial market’s expectations regarding the future direction of interest rates. Accordingly, current market values are not necessarily indicative of the future impact of derivative instruments on earnings. This will depend, for the most part, on the shape of the yield curve, and the level of interest rates, as well as the expectations for rates in the future. As of December 31, 201 7 , the Corporation has not entered into any derivative instrument containing credit-risk-related contingent features. Credit and Market Risk of Derivatives The Corporation uses derivative instruments to manage interest rate risk. By using derivative instruments, the Corporation is exposed to credit and market risk. If the counterparty fails to perform, credit risk is equal to the extent of the Corporation’s fair value gain o n the derivative. When the fair value of a derivative instrument contract is positive, this generally indicates that the count erparty owes the Corporation which , therefore, creates a credit risk for the Corporation. When the fair value of a derivative instrument contract is negative, the Corpo ration owes the counterparty and , therefore, it has no credit risk. The Corporation minimizes its credit risk in derivative instruments by entering into transactions with reputable broker dealers (fi nancial institutions) that are reviewed periodically by the Management Investment and Asset Liability Committee of the Corporation ( the “MIALCO”) and by the Board of Directors. The Corporation also has a policy of requiring that all derivative instrument c ontracts be governed by an International Swaps and Derivatives Association Master Agreement, which includes a provision for netting; most of the Corporation’s agreements with derivative counterparties include bilateral collateral arrangements. The bilatera l collateral arrangement permits the counterparties to perform margin calls in the form of cash or securities in the event that the fair market value of the derivative favors either counterparty. The Corporation has a policy of diversifying derivatives cou nterparties to reduce the consequences of counterparty default. The Corporation has credit risk of $ 0.3 million as of December 31, 201 7 ( 2016 — $ 0. 6 million) related to derivative instruments with positive fair values. The credit risk does not cons ider the value of any collateral and the effects of legally enforceable master netting agreements. There were no credit losses associated with derivative instruments recognized in 201 7 , 201 6 , or 201 5 . Market risk is the adverse effect that a change in in terest rates or implied volatility rates has on the value of a financial instrument. The Corporation manages the market risk associated with interest rate contracts by establishing and monitoring limits as to the types and degree of risk that may be undert aken. The Corporation’s derivative activities are monitored by the MIALCO as part of its risk-management oversight of the Corporation’s treasury functions.

OFFSETTING OF ASSETS AND LIABIL

OFFSETTING OF ASSETS AND LIABILITIES	12 Months Ended
	Dec. 31, 2017
Text Block [Abstract]
OFFSETTING OF ASSETS AND LIABILITIES	NOTE 33 – OFFSETTING OF ASSETS AND LIABILITIES The Corporation enters into master agreements with counterparties, primarily related to derivatives and repurchase ag reements, that may allow for netting of exposures in the event of default. In an event of default, each party has a right of set-off against the other party for amounts owed under the related agreement and any ot her amount or obligation owed with respect t o any other agreement or transaction between them. The following table presen ts information about the offsetting of financial as sets and liabilities as well as derivative assets and liabilities: Offsetting of Financial Assets and Derivative Assets As of December 31, 2017 Net Amounts of Assets Presented in the Consolidated Statement of Financial Position Gross Amounts of Recognized Assets Gross Amounts Offset in the Consolidated Statement of Financial Position Gross Amounts Not Offset in the Consolidated Statement of Financial Position Financial Instruments Cash Collateral Net Amount (In thousands) Description Derivatives $ 305 $ - $ 305 $ (305) $ - $ - Securities purchased under agreement to resell 200,000 (200,000) - - - - Total $ 200,305 $ (200,000) $ 305 $ (305) $ - $ - As of December 31, 2016 Net Amounts of Assets Presented in the Consolidated Statement of Financial Position Gross Amounts of Recognized Assets Gross Amounts Offset in the Consolidated Statement of Financial Position Gross Amounts Not Offset in the Consolidated Statement of Financial Position Financial Instruments Cash Collateral Net Amount (In thousands) Description Derivatives $ 554 $ - $ 554 $ (554) $ - $ - Securities purchased under agreement to resell 200,000 (200,000) - - - - Total $ 200,554 $ (200,000) $ 554 $ (554) $ - $ - Offsetting of Financial Liabilities and Derivative Liabilities As of December 31, 2017 Net Amounts of Liabilities Presented in the Statement of Financial Position Gross Amounts of Recognized Liabilities Gross Amounts Offset in the Statement of Financial Position Gross Amounts Not Offset in the Statement of Financial Position Financial Instruments Cash Collateral Net Amount (In thousands) Description Securities sold under agreements to repurchase $ 500,000 $ (200,000) $ 300,000 $ (300,000) $ - $ - As of December 31, 2016 Net Amounts of Liabilities Presented in the Statement of Financial Position Gross Amounts of Recognized Liabilities Gross Amounts Offset in the Statement of Financial Position Gross Amounts Not Offset in the Statement of Financial Position Financial Instruments Cash Collateral Net Amount (In thousands) Description Securities sold under agreements to repurchase $ 200,000 $ (200,000) $ - $ - $ - $ -

SEGMENT INFORMATION

SEGMENT INFORMATION	12 Months Ended
	Dec. 31, 2017
SEGMENT INFORMATION [Text Block]	NOTE 34 – SEGMENT INFORMATION Based upon the Corporation’s organizational structure and the information provided to the Chief Executive Officer of the Corporation and, to a lesser extent, the Board of Directors, the operating segments are driven primarily by the Corporation’s lines of business for its operations in Puerto Rico, the Corporation’s principal market, and by geographic areas for its operations outside of Puerto Rico. As of December 31, 2017 , the Corporation had six reportable segments: Commercial and Corporate Banking; Mortgage Banking; Consumer (Retail) Banking; Treasury and Investments; United States Operations; and Virgin Islands Operations. Management determined the reportable segments based on the internal reporting used to evaluate performance and to assess where to allocate resources. Other factors such as the Corporation’s organizational chart, nature of the products, distribution channels, and the economic characteristics of the products were also considered in the determination of the reportable segments. The Commercial and Corporate Banking segment consists of the Corporation’s lending and other services for large customers represented by specialized and middle-market clients and the public sector. The Commercial and Corporate Banking segment offers commercial loans, including commercial real estate and construction loans, and floor plan financings, as well as other products, such as cash management and business management services. The Mortgage Banking segment consists of the origination, sale, and servicing o f a variety of residential mortgage loans. The Mortgage Banking segment also acquires and sells mortgages in the secondary markets. In addition, the Mortgage Banking segment includes mortgage loans purchased from other local banks and mortgage bankers. T he Consumer (Retail) Banking segment consists of the Corporation’s consumer lending and deposit-taking activities conducted mainly through its branch network and loan centers. The Treasury and Investments segment is responsible for the Corporation’s invest ment portfolio and treasury functions that are executed to manage and enhance liquidity. This segment lends funds to the Commercial and Corporate Banking, Mortgage Banking and Consumer (Retail) Banking segments to finance their lending activities and borrows from those segments. The Consumer (Retail) Banking and the United States Operations segments also lend funds to other segments. The interest rates charged or credited by Treasury and Investments, the Consumer (Retail) Banking, and the United States Operations segments are allocated based on market rates. The difference between the allocated interest income or expense and the Corporation’s actual net interest income from centralized management of funding costs is reported in the Treasury and Investments segment. The United States Operations segment consists of all banking activities conducted by FirstBank in the United States mainland, including commercial and retail banking services. The Virgin Islands Operations segment consists of all banking activities condu cted by the Corporation in the USVI and BVI, including commercial and retail banking services. The accounting policies of the segments are the same as those referred to in Note 1 – Nature of Business and Summary of Significant Accounting Policies , to the consolidated financial statements. The Corporation evaluates the performance of the segments based on net interest income, the provision for loan and lease losses, non-interest income and direct non-interest expenses. The segments are also evaluated base d on the average volume of their interest-earning assets less the allowance for loan and lease losses. The following table presents information about the reportable segments for the years ended December 31, 2017, 2016, and 2015: Mortgage Banking Consumer (Retail) Banking Commercial and Corporate Banking Treasury and Investments United States Operations Virgin Islands Operations Total (In thousands) For the year ended December 31, 2017: Interest income $ 131,718 $ 173,690 $ 128,871 $ 48,071 $ 69,760 $ 36,313 $ 588,423 Net (charge) credit for transfer of funds (45,759) 27,475 (36,904) 56,865 (1,677) - - Interest expense - (25,240) - (49,577) (18,902) (3,153) (96,872) Net interest income 85,959 175,925 91,967 55,359 49,181 33,160 491,551 Provision for loan and lease losses (47,713) (53,778) (33,296) - (3,644) (5,823) (144,254) Non-interest income (loss) 12,825 43,924 7,176 (10,206) 2,664 6,004 62,387 Direct non-interest expenses (36,403) (108,165) (35,142) (3,376) (32,197) (26,994) (242,277) Segment income $ 14,668 $ 57,906 $ 30,705 $ 41,777 $ 16,004 $ 6,347 $ 167,407 Average earnings assets $ 2,451,655 $ 1,749,148 $ 2,489,948 $ 2,215,551 $ 1,525,191 $ 603,835 $ 11,035,328 Mortgage Banking Consumer (Retail) Banking Commercial and Corporate Banking Treasury and Investments United States Operations Virgin Islands Operations Total (In thousands) For the year ended December 31, 2016: Interest income $ 138,955 $ 179,485 $ 123,084 $ 50,372 $ 56,037 $ 37,359 $ 585,292 Net (charge) credit for transfer of funds (49,435) 13,996 (26,364) 60,787 1,016 - - Interest expense - (24,787) - (57,924) (15,240) (3,223) (101,174) Net interest income 89,520 168,694 96,720 53,235 41,813 34,136 484,118 (Provision) release for loan and lease losses (24,873) (34,246) (28,578) - 1,369 (405) (86,733) Non-interest income 19,531 44,535 7,811 5,423 3,554 7,100 87,954 Direct non-interest expenses (38,170) (112,787) (40,676) (4,047) (30,678) (27,596) (253,954) Segment income $ 46,008 $ 66,196 $ 35,277 $ 54,611 $ 16,058 $ 13,235 $ 231,385 Average earnings assets $ 2,562,245 $ 1,951,214 $ 2,497,037 $ 2,616,877 $ 1,226,633 $ 612,570 $ 11,466,576 Mortgage Banking Consumer (Retail) Banking Commercial and Corporate Banking Treasury and Investments United States Operations Virgin Islands Operations Total (In thousands) For the year ended December 31, 2015: Interest income $ 141,820 $ 194,961 $ 133,067 $ 49,534 $ 46,804 $ 39,383 $ 605,569 Net (charge) credit for transfer of funds (49,149) 17,260 (17,299) 36,908 12,280 - - Interest expense - (23,774) - (60,221) (16,192) (3,116) (103,303) Net interest income 92,671 188,447 115,768 26,221 42,892 36,267 502,266 (Provision) release for loan and lease losses (30,017) (46,657) (101,604) - 7,955 (1,722) (172,045) Non-interest income (loss) 16,027 41,854 12,487 (15,897) 2,795 10,616 67,882 Direct non-interest expenses (37,345) (133,397) (42,470) (3,840) (28,674) (34,231) (279,957) Segment income (loss) $ 41,336 $ 50,247 $ (15,819) $ 6,484 $ 24,968 $ 10,930 $ 118,146 Average earnings assets $ 2,607,230 $ 1,951,047 $ 2,891,988 $ 2,740,120 $ 1,024,939 $ 646,966 $ 11,862,290 The following table presents a reconciliation of the reportable segment financial information to the consolidated totals: Year Ended December 31, 2017 2016 2015 (In thousands) Net income: Total income for segments and other $ 167,407 $ 231,385 $ 118,146 Other non-interest income (1) - - 13,443 Other operating expenses (2) (105,424) (101,126) (103,873) Income before income taxes 61,983 130,259 27,716 Income tax benefit (expense) 4,973 (37,030) (6,419) Total consolidated net income $ 66,956 $ 93,229 $ 21,297 Average assets: Total average earning assets for segments $ 11,035,328 $ 11,466,576 $ 11,862,290 Average non-earning assets 937,950 923,566 919,263 Total consolidated average assets $ 11,973,278 $ 12,390,142 $ 12,781,553 (1) The bargain purchase gain on the acquisition of assets and assumption of deposits from Doral Bank in 2015 is presented as Other non-interest income in the table above. (2) Expenses pertaining to corporate administrative functions that support the operating segments but are not specifically attributable to or managed by any segment are not included in the reported financial results of the operating segments. The unallocated corporate expenses include certain general and administrative expenses and related depreciation and amortization expenses. The following table presents revenues (interest income plus non-interest income) and selected balance sheet data by geography based on the location in which the transaction is originated: 2017 2016 2015 (In thousands) Revenues: Puerto Rico $ 536,069 $ 568,180 $ 575,016 United States 72,424 60,607 61,879 Virgin Islands 42,317 44,459 49,999 Total consolidated revenues $ 650,810 $ 673,246 $ 686,894 Selected Balance Sheet Information: Total assets: Puerto Rico $ 9,871,272 $ 9,765,530 $ 10,648,179 United States 1,780,654 1,499,548 1,202,318 Virgin Islands 609,342 657,377 722,522 Loans: Puerto Rico $ 6,633,432 $ 6,926,719 $ 7,332,274 United States 1,665,448 1,382,440 1,125,501 Virgin Islands 584,576 627,720 690,476 Deposits: Puerto Rico (1) $ 6,268,056 $ 6,291,353 $ 6,747,638 United States (2) 1,637,941 1,564,839 1,606,723 Virgin Islands 1,116,634 975,013 983,763 (1) For 2017, 2016, and 2015, includes $1.0 billion, $1.4 billion, and $2.1 billion, respectively, of brokered CDs allocated to Puerto Rico operations. (2) For 2017 and 2016 includes $158.0 million and $60.1 million, respectively, of brokered CDs allocated to the United States operations.

FIRST BANCORP. (Holding Company

FIRST BANCORP. (Holding Company Only) Financial Information	12 Months Ended
	Dec. 31, 2017
FIRST BANCORP. (Holding Company Only) Financial Information [Text Block]	NOTE 35 - FIRST BANCORP. (HOLDING COMPANY ONLY) FINANCIAL INFORMATION The following condensed financial information presents the financial position of the Holding Company only as of December 31, 201 7 and 201 6 , and the results of its operations and cash flows for the years ended December 31, 201 7 , 201 6 , and 201 5 : Statements of Financial Condition As of December 31, 2017 2016 (In thousands) Assets Cash and due from banks $ 20,864 $ 29,393 Money market investments 6,111 6,111 Other investment securities 285 285 Loans held for investment, net 191 227 Investment in First Bank Puerto Rico, at equity 2,028,641 1,946,211 Investment in First Bank Insurance Agency, at equity 12,400 10,941 Investment in FBP Statutory Trust I 2,698 2,929 Investment in FBP Statutory Trust II 3,561 3,561 Other assets 3,799 3,791 Total assets $ 2,078,550 $ 2,003,449 Liabilities and Stockholders' Equity Liabilities: Other borrowings $ 208,635 $ 216,187 Accounts payable and other liabilities 818 1,019 Total liabilities 209,453 217,206 Stockholders' equity 1,869,097 1,786,243 Total liabilities and stockholders' equity $ 2,078,550 $ 2,003,449 Statements of Income Year Ended December 31, 2017 2016 2015 (In thousands) Income Interest income on money market investments $ 20 $ 20 $ 20 Dividend income from banking subsidiaries 7,200 34,876 - Dividend income from non-banking subsidiaries 3,000 7,000 - Other income 262 241 498 10,482 42,137 518 Expense Other borrowings 8,284 7,705 7,450 Other operating expenses 3,175 3,481 2,412 11,459 11,186 9,862 Gain on early extinguishment of debt 1,391 4,217 - Income (loss) before income taxes and equity in undistributed earnings of subsidiaries 414 35,168 (9,344) Income tax expense (45) - - Equity in undistributed earnings of subsidiaries 66,587 58,061 30,641 Net income $ 66,956 $ 93,229 $ 21,297 Other comprehensive income (loss), net of tax 13,775 (6,641) (9,398) Comprehensive income $ 80,731 $ 86,588 $ 11,899 Statements of Cash Flows Year Ended December 31, 2017 2016 2015 (In thousands) Cash flows from operating activities: Net income $ 66,956 $ 93,229 $ 21,297 Adjustments to reconcile net income to net cash provided by (used in) operating activities: Stock-based compensation 3,769 3,563 2,835 Equity in undistributed earnings of subsidiaries (66,587) (58,061) (30,641) Gain on early extinguishment of debt (1,391) (4,217) - Accretion of discount on loans (14) (11) (7) Net (increase) decrease in other assets (8) 802 (293) Net (decrease) increase in other liabilities (201) (26,685) 6,643 Net cash provided by (used in) operating activities 2,524 8,620 (166) Cash flows from investing activities: Principal collected on loans 50 50 63 Net cash provided by investing activities 50 50 63 Cash flows from financing activities: Repurchase of common stock (2,497) (1,132) (1,174) Repayment of junior subordinated debentures (5,930) (7,025) - Dividends paid on preferred stock (2,676) (223) - Net cash used in financing activities (11,103) (8,380) (1,174) Net (decrease) increase in cash and cash equivalents (8,529) 290 (1,277) Cash and cash equivalents at beginning of the year 35,504 35,214 36,491 Cash and cash equivalents at end of year $ 26,975 $ 35,504 $ 35,214 Cash and cash equivalents include: Cash and due from banks $ 20,864 $ 29,393 $ 29,103 Money market instruments 6,111 6,111 6,111 $ 26,975 $ 35,504 $ 35,214

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2017
SUBSEQUENT EVENTS [Text Block]	NOTE 36 – SUBSEQUENT EVENTS During the first quarter of 2018, the Corporation completed the repurchase of $23.8 million of trust-preferred securities of the FBP Statutory Trust I that were auctioned in a public sale at which the Corporation was invited to participate. The Corporation repurchased and cancelled the repurchased trust preferred securities, resulting in a commensurate reduction in the related Floating Rate Junior Subordinated Debentures. The Corporation’s winning bid equated to 90 % of the $ 23.8 million par value. The 10 % discount resulted in a gain of approximately $ 2.3 million. The Corporation has performed an evaluation of all other events occurring subsequent to December 31, 201 7 ; management has determin ed that there are no additional events occurring in this period that require disclosure in or adjustment to the accompanying financial statements.

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Nature of Business [Policy Text Block]	Nature of business First BanCorp. is a publicly owned, Puerto Rico-chartered financial holding company that is subject to regu lation, supervision, and examination by the Board of Governors of the Federal Reserve System (the “Federal Reserve Board”). The Corporation is a full service provider of financial services and products with operations in Puerto Rico, the United States, th e U.S. Virgin Islands ( “ USVI ” ), and the British Virgin Islands ( “ BVI ” ). The Corporation provides a wide range of financial services for retail, commercial, and institutional clients. As of December 31, 2017, the Corporation controlled two wholly-owned su bsidiaries: FirstBank Puerto Rico (“FirstBank” or the “Bank”), and FirstBank Insurance Agency, Inc. (“FirstBank Insurance Agency”). FirstBank is a Puerto Rico-chartered commercial bank, and FirstBank Insurance Agency is a Puerto Rico-chartered insurance a gency. FirstBank is subject to the supervision, examination, and regulation of both the Office of the Commissioner of Financial Institutions of the Commonwealth of Puerto Rico (“OCIF”) and the Federal Deposit Insurance Corporation (the “FDIC”). Deposits a re insured through the FDIC Deposit Insurance Fund. FirstBank also operates in the state of Florida (USA), subject to regulation and examination by the Florida Office of Financial Regulation and the FDIC, in the USVI, subject to regulation and examination by the United States Virgin Islands Banking Board, and in the BVI, subject to regulation by the British Virgin Islands Financial Services Commission. The Consumer Financial Protection Bureau (“CFPB”) regulates FirstBank’s consumer financial products and s ervices. FirstBank Insurance Agency is subject to the supervision, examination, and regulation of the Office of the Insurance Commissioner of the Commonwealth of Puerto Rico. As of December 31, 201 7 , FirstBank conducts its business through its main off ice located in San Juan, Puerto Rico, 4 5 banking branches in Puerto Rico, 11 banking branches in the USVI and the BVI, and 1 1 banking branches in the state of Florida (USA). As of December 31, 201 7 , FirstBank has 6 wholly owned subsidiaries with operations in Puerto Rico: First Federal Finance Corp. (d/b/a Money Express La Financiera), a finance company specializing in the origination of small loans with 28 offices in Puerto Rico; First Management of Puerto Rico, a domestic corporation, which holds tax-exem pt assets; FirstBank Puerto Rico Securities Corp., a broker-dealer subsidiary engaged in investment banking activities, such as advisory services, capital raising efforts on behalf of clients , and assistance with fin ancial transaction structuring; FirstBan k Overseas Corporation, an international banking entity organized under the International Banking Entity Act of Puerto Rico; and two other companies that hold and operate certain other real estate owned (“OREO”) properties. On February 27, 2015, FirstBank acquired 10 Puerto Rico banking branche s of Doral Bank through an alliance with Banco Popular of Puerto Rico (“Popular”), wh ich was the successful lead bidder with the FDIC on the failed Doral Bank, as well as other co-bidders (the “Doral Bank transaction ”). This transaction is described in more detail in Note 2 – Business Combination, to the consolidated financial statements.
Principles of consolidation [Policy Text Block]	Principles of consolidation The consolidated financial statements include the accounts of the Corporation and its subsidiaries. All significant intercompany balances and transactions have been eliminated in consolidation. Statutory business trusts that are wholly- owned by the Corpora tion and are issuers of trust-preferred securities, and entities in which the Corporation has a non-controlling interest, are not consolidated in the Corporation’s consolidated financial statements in accordance with authoritative guidance issued by the Fi nancial Accounting Standards Board (“FASB”) for consolidation of variable interest entities (“VIE”). See “Variable Interest Entities” below for further details regarding the Corporation’s accounting policy for these entities .
Reclassifications [Policy Text Block]	Reclassifications During the second quarter of 2016, the Corporation reviewed its historical accounting treatment as loans of its financing arrangements with Puerto Rico municipalities issued in bond form, but underwritten as loans with features that are typically found in commercial loan transactions. This review came as a result of the determination of the Federal Reserve Board that the transactions must be treated for regulatory reporting purposes as investment securities. The Puerto Rico Municipal Finance Act (“the Act”) requires the designation of financing arrangements obtained by municipalities with maturities greater than 8 years as “special obligation bonds” subject to specific provisions under the Act. The Corporation concluded that the impact of accounting for the transaction as held-to-maturity investment securities rather than loans does not have a material effect on previously reported results of operations, financial condition, or cash flows and, accordingly, these financing arrangements h ave been accounted for and reported as held-to-maturity investment securities and not as loans since the second quarter of 2016. For purposes of comparability, amounts prior to 2016 have been reclassified to conform to the current presentation.
Use of estimates in the preparation of financial statements [Policy Text Block]	Use of est imates in the preparation of financial statements The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets , liabilities and contingent liabilities as o f the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Management has made significant estimates in several areas, including the allowance for loan and lease losses, valuations of investment securities, the fair value of assets acquired, including purchased credit-impaired ( “ PCI ” ) loans, valuations of residential mortgage servicing rights, valuations of OREO properties, and income taxes, includi ng deferred taxes.
Cash and cash equivalents [Policy Text Block]	Cash and cash equivalents For purposes of reporting cash flows, cash and cash equivalents include cash on hand, amounts due from the Federal Reserve Bank of New York (the “New York FED” or “Federal Reserve”) and other depository instit uti ons. The term also includes money market funds and short-term investments with original maturities of three months or less and time deposits with original maturities of twelve months or less. Time deposits considered cash and cash equivalent are highly liquid and readily convertible to cash .
Investment securities [Policy Text Block]	Investment securities The Corporation classifies its investments in debt and equity securities into one of four categories: Held-to-maturity — Securities that the entity has the intent and ability to hold to maturity. These securities are carried at amortized cost. The Corporation may not sell or transfer held-to-maturity securities without calling into question its intent to hold other debt securities to maturity, unless a nonrecurring or unusual event t hat could not have been reasonably anticipated has occurred. Trading — Securities that are bought and held principally for the purpose of selling them in the near term. These securities are carried at fair value, with unrealized gains and losses reported in earnings. As of December 31, 2017 and 2016, the Corporation did not hold investment securities for trading purposes. Available-for-sale — Securities not classified as held-to-maturity or trading. These securities are carried at fair value, with unrea lized holding gains and losses, net of deferred taxes, reported in other comprehensive income (“OCI”) as a separate component of stockholders’ equity, and do not affect earnings until they are realized or are deemed to be other-than-temporarily impaired. R efer to “Recently issued accounting standards and recently adopted accounting pronouncements – Recognition and Measurement of Financial Assets and Liabilities” below for new accounting guidance with respect to the accounting for equity securities effective beginning on January 1, 2018. Other equity securities — Equity securities that do not have readily available fair values are classified as other equity securities in the consolidated statements of financial condition. These securities are stated at the l ower of cost or realizable value. This category is principally composed of stock that is owned by the Corporation to comply with Federal Home Loan Bank ( “ FHLB ” ) regulatory requirements. Their realizable value equals their cost. Premiums and discounts on investment securities are amortized as an adjustment to interest income on investments over the life of the related securities under the interest method. Net realized gains and losses and valuation adjustments considered other-than-temporary, if any, rel ated to investment securities are determined using the specific identification method and are reported in non-interest income as net gain (loss) on sale of investments and net impairment losses on debt securities, respectively. Purchases and sales of secu rities are recognized on a trade-date basis.
Evaluation of other-than-temporary impairment (OTTI) on held-to-maturity and available-for-sale securities [Policy Text Block]	Evaluation of other-than-temporary impairment (“OTTI”) on held-to-maturity and available-for-sale securities On a quarterly basis, the Corporation performs an assessment to determine whether there have been any events or economic circumstances indicating that a security with an unrealized loss has suffered an OTTI. A security is considered impaired if the fair value is less than its amortized cost basis. The Corporation evaluates whether the impairment is other-than-temporary depending upon whether the portfolio consists of debt securities or equity securities, as further described below. The Corporation employs a systematic methodology that considers all available evidence in evaluating a potential impairm ent of its investments. The impairment analysis of debt securities places special emphasis on the analysis of the cash position of the issuer and its cash and capital generation capacity, which could increase or diminish the issuer’s ability to repay its bond obligations, the length of time and the extent to which the fair value has been less than the amortized cost basis, any adverse change to the credit conditions and liquidity of the issuer, taking into consideration the latest information available abo ut the financial condition of the issuer, credit ratings, the failure of the issuer to make scheduled principal or interest payments, recent legislation and government actions affecting the issuer’s industry , and actions taken by the issuer to deal with th e economic climate. The Corporation also takes into consideration changes in the near-term prospects of the underlying collateral of a security, if any, such as changes in default rates, loss severity given default, and significant changes in prepayment as sumptions and the level of cash flows generated from the underlying collateral, if any, supporting the principal and interest payments of the debt securities. OTTI must be recognized in earnings if the Corporation has the intent to sell the debt security o r it is more likely than not that it will be required to sell the debt security before recovery of its amortized cost basis. However, even if the Corporation does not expect to sell a debt security, it must evaluate expected cash flows to be received and determine if a credit loss has occurred. An unrealized loss is generally deemed to be other-than-temporary and a credit loss is deemed to exist if the present value of the expected future cash flows is less than the amortized cost basis of the debt securi ty. The credit loss component of an OTTI, if any, is recorded as net impairment losses on debt securities in the statements of income, while the remaining portion of the impairment loss is recognized in OCI, net of taxes, and included as a component of st ockholders’ equity provided the Corporation does not intend to sell the underlying debt security and it is more likely than not that the Corporation will not have to sell the debt security prior to recovery. The previous amortized cost basis less the OTTI recognized in earnings is the new amortized cost basis of the investment. The new amortized cost basis is not adjusted for subsequent recoveries in fair value. However, for debt securities for which OTTI was recognized in earnings, the difference between the new amortized cost basis and the cash flows expected to be collected is accreted as interest income as long as the security is not placed in non-accrual status. Debt securities held by the Corporation at year-end primarily consisted of securities issu ed by U.S. government-sponsored entities, bonds issued by the Puerto Rico government , and private label mortgage-backed securities (“MBS”). Given the explicit and implicit guarantees provided by the U.S. Federal government, the Corporation believes the cre dit risk in securities issued by the U.S. government-sponsored entities is low. The Corporation’s OTTI assessment was concentrated on Puerto R ico government debt securities and private label MBS. For further information, including methodology and assumptio ns used for the discounted cash flow analyses performed on these securities, refer to Note 6 – Investment Securities, to the consolidated financial statements. The impairment analysis of equity securities is performed and reviewed on an ongoing basis base d on the latest financial information and any supporting research report made by a major brokerage firm. This analysis is very subjective and based on, among other things, relevant financial data such as capitalization, cash flow, liquidity, systematic ri sk, and debt outstanding of the issuer. Management also considers the issuer’s industry trends, the historical performance of the stock and credit ratings, if applicable, as well as the Corporation’s intent to hold the security for an extended period. If m anagement believes there is a low probability of recovering the book value in a reasonable time frame, it records an impairment by writing the security down to its market value. As previously mentioned, equity securities are monitored on an ongoing basis b ut special attention is given to those securities that have experienced a decline in fair value for six months or more. An impairment charge is generally recognized when the fair value of an equity security has remained significantly below cost for a peri od of 12 consecutive months or more.
Finance, Loans and Leases Receivable, Policy [Policy Text Block]	Loans held for investment Loans that the Corporation has the ability and intent to hold for the foreseeable future are classified as held for investment. The substantial majority of the Corporation’s loans are classified as held for investment. Loans are stated at the principa l outstanding balance, net of unearned interest, cumulative charge-offs, unamortized deferred origination fees and costs, and unamortized premiums and discounts. Fees collected and costs incurred in the origination of new loans are deferred and amortized u sing the interest method or a method that approximates the interest method over the term of the loan as an adjustment to interest yield. Unearned interest on certain personal loans, auto loans and finance leases and discounts and premiums are recognized as income under a method that approximates the interest method. When a loan is paid-off or sold, any unamortized net deferred fee (cost) is credited (charged) to income. Credit card loans are reported at their outstanding unpaid principal balance plus uncoll ected billed interest and fees net of amounts deemed uncollectible. PCI loans are reported net of any remaining purchase accounting adjustments. See “Loans Acquired” below for the accounting policy for PCI loans. Non-Performing and Past-Due Loans - L oans on which the recognition of interest income has been discontinued are designated as non-performing. Loans are classified as non-performing when they are 90 days past due for interest and principal, with the exception of residential mortgage loans gua ranteed by the Federal Housing Administration (the “FHA”) or the Veterans Administration (the “VA”) and credit cards. It is the Corporation’s policy to report delinquent mortgage loans insured by the FHA or guaranteed by the VA as loans past due 90 days an d still accruing as opposed to non-performing loans since the principal repayment is insured. However, the Corporation discontinues the recognition of income for FHA/VA loans when such loans are over 15 months delinquent. As permitted by regulatory guidanc e issued by the Federal Financial Institutions Examination Council (“FFIEC”), credit card loans are generally charged off in the period in which the account becomes 180 days past due. Credit card loans continue to accrue finance charges and fees until char ged off at 180 days. Loans generally may be placed on non-performing status prior to when required by the policies described above when the full and timely collection of interest or principal becomes uncertain (generally based on an assessment of the borro wer’s financial condition and the adequacy of collateral, if any). When a loan is placed on non-performing status, any accrued but uncollected interest income is reversed and charged against interest income and amortization of any net deferred fees is susp ended. Interest income on non-performing loans is recognized only to the extent it is received in cash. However, when there is doubt regarding the ultimate collectability of loan principal, all cash thereafter received is applied to reduce the carrying val ue of such loans (i.e., the cost recovery method). Generally, the Corporation returns a loan to accrual status when all delinquent interest and principal becomes current under the terms of the loan agreement, or after a sustained period of repayment perfor mance (6 months) and the loan is well secured and in the process of collection, and full repayment of the remaining contractual principal and interest is expected. PCI loans are not reported as non-performing as these loans were written down to fair value at the acquisition date and the accretable yield is recognized in interest income over the remaining life of the loans. Loans that are past due 30 days or more as to principal or interest are considered delinquent, with the exception of residential mortgag e, commercial mortgage, and construction loans, which are considered past due when the borrower is in arrears on two or more monthly payments. Impaired Loans - A loan is considered impaired when, based upon current information and events, it is proba ble that the Corporation will be unable to collect all amounts due (including principal and interest) according to the contractual terms of the loan agreement, or the loan has been modified in a Troubled Debt Restructuring (“TDR”). Loans with insignificant delays or insignificant shortfalls in the amounts of payments expected to be collected are not considered to be impaired. The Corporation evaluates individually for impairment those loans in the construction, commercial mortgage, commercial and industrial , and marine financing portfolios with a principal balance of $1 million or more. Loans in the construction, commercial mortgage, and commercial and industrial portfolios that originally met the Corporation’s threshold for impairment evaluation but due to charge-offs or payments are currently below the $1 million threshold and are still 90 days past due, except TDR’s, are accounted for under the Corporation’s general reserve. Although the authoritative accounting guidance for a specific impairment of a loan excludes large groups of smaller balance homogeneous loans that are collectively evaluated for impairment (e.g., mortgage and consumer loans), it specifically requires that loan modifications considered TDRs be analyzed under its provision. The Corporatio n also evaluates for impairment purposes certain residential mortgage loans and home equity lines of credit with high delinquency and loan to value levels. Held-for-sale loans are not reported as impaired, as these loans are recorded at the lower of cost o r fair value. The Corporation generally measures impairment and the related specific allowance for individually impaired loans based on the difference between the recorded investment of the loan and the present value of the loans’ expected future cas h flows, discounted at the effective original interest rate of the loan at the time of modification, or the loan’s observable market price. If the loan is collateral dependent, the Corporation measures impairment based upon the fair value of the underlying collateral, instead of discounted cash flows, regardless of whether foreclosure is probable. Loans are identified as collateral dependent if the repayment is expected to be provided solely by the underlying collateral, through liquidation or operation of the collateral. When the fair value of the collateral is used to measure impairment on an impaired collateral-dependent loan and repayment or satisfaction of the loan is dependent on the sale of the collateral, the fair value of the collateral is adjusted to consider estimated costs to sell. If repayment is dependent only on the operation of the collateral, the fair value of the collateral is not adjusted for estimated costs to sell. If the fair value of the loan is less than the recorded investment, the Co rporation recognizes impairment by either a direct write-down or establishing a specific allowance for the loan or by adjusting the specific allowance for the impaired loan. For an impaired loan that is collateral dependent, charge-offs are taken in the pe riod in which the loan, or a portion of the loan, is deemed uncollectible, and any portion of the loan that is not charged off is adversely credit-risk rated at a level no worse than substandard. A restructuring of a loan constitutes a TDR if th e creditor, for economic or legal reasons related to the debtor’s financial difficulties, grants a concession to the debtor that it would not otherwise consider. TDR loans typically result from the Corporation’s loss mitigation activities and the modificat ion of residential mortgage loans in accordance with guidelines similar to those of the U.S. government’s Home Affordable Modification Program, and could include rate reductions to a rate that is below market on the loan, principal forgiveness, term extens ions, payment forbearance, refinancing of any past-due amounts, including interest, escrow, and late charges and fees, and other actions intended to minimize the economic loss and to avoid foreclosure or repossession of collateral. Residential mortgage loa ns for which a binding offer to restructure has been extended are also classified as TDR loans. PCI loans are not classified as TDR loans. TDR loans are classified as either accrual or nonaccrual. Loans in accrual status may remain in accrual st atus when their contractual terms have been modified in a TDR if the loans had demonstrated performance prior to the restructuring and payment in full under the restructured terms is expected. Otherwise, a loan on nonaccrual status and restructured as a TD R will remain on nonaccrual status until the borrower demonstrates a sustained period of performance (generally six consecutive months of payments, inclusive of consecutive payments made prior to the modification), and there is evidence that such payments can and are likely to continue as agreed. Refer to Note 9 – Loans Held for Investment,” to the consolidated financial statements for additional qualitative and quantitat ive information about TDR loans In connection with commercial loan restructurings , the decision to maintain a loan that has been restructured on accrual status is based on a current, well-documented credit evaluation of the borrower’s financial condition and prospects for repayment under the modified terms. The credit evaluation reflec ts consideration of the borrower’s future capacity to pay, which may include evaluation of cash flow projections, consideration of the adequacy of collateral to cover all principal and interest, and trends indicating improving profitability and collectabil ity of receivables. This evaluation also includes an evaluation of the borrower’s current willingness to pay, which may include a review of past payment history, an evaluation of the borrower’s willingness to provide information on a timely basis, and cons ideration of offers from the borrower to provide additional collateral or guarantor support. The evaluation of mortgage and consumer loans for restructurings includes an evaluation of the client’s disposable income and credit report, the value of the property, the loan-to-value relationship, and certain other client-specific factors that have affected the borrower’s ability to make timely principal and interest payments on the loan. In connection with residential and consumer restructurings, a nonperfo rming loan will be returned to accrual status when current as to principal and interest, under the revised terms, and upon sustained h istorical repayment performance . The Corporation removes loans from TDR classification, consistent with authoritative guidance that allows for a TDR to be removed from this classification in years following the modification, only when the following two circumstances are met: The loan is in compliance with the terms of the restructuring agreement and, therefore, is not considered impaired under the revised terms; and The loan yields a market interest rate at the time of the restructuring. In other words, the loan was restructured with an interest rate equal to or greater than what the Corporation would have been willing to accept at the time of the restructuring for a new loan with comparable risk. If both of the conditions are met, the loan can be removed from the TDR classific ation in calendar years after the year in which the restructuring took place. However, the loan continues to be individually evaluated for impairment. Loans classified as TDRs, including loans in trial payment periods (trial modifications), are considered impaired loans. With respect to the restructuring of a loan into two new loan notes, or loan splits, generally, Note A of a loan split is restructured under market terms, and Note B is fully charged off. If Note A is in compliance with the restructu red terms in years following the restructuring, Note A will be removed from the TDR classification and will continue to be individually evaluated for impairment. Refer to Note 9 – Loans Held for Investment, to the consolidated financial statements for addi tional information about loan splits. A loan that had previously been modified in a TDR and is subsequently refinanced under current underwriting standards at a market rate with no concessionary terms is accounted for as a new loan and is no longer r eported as a TDR. Interest income on impaired loans is recognized based on the Corporation’s policy for recognizing interest on accrual and non-accrual loans. Loans Acquired - All purchased loans are recorded at fair value at the date of acquis ition. Loans acquired with evidence of credit deterioration since their origination and where it is probable at the date of acquisition that the Corporation will not collect all contractually required principal and interest payments are considered PCI loan s. Evidence of credit quality deterioration as of the purchase date may include statistics such as past due and non-accrual status, credit scores, and revised loan terms. PCI loans have been aggregated into pools based on common risk characteristics. Each pool is accounted for as a single asset with a single composite interest rate and an aggregate expectation of cash flows. In accounting for PCI loans, the difference between contractually required payments and the cash flows expected to be collected at acq uisition is referred to as the nonaccretable difference. The nonaccretable difference, which is neither accreted into income nor recorded on the consolidated statements of financial condition, reflects estimated future credit losses expected to be incurred over the life of the pool of loans. The excess of cash flows expected to be collected over the estimated fair value of PCI loans is referred to as the accretable yield. This amount is not recorded on the statements of financial condition, but is accreted into interest income over the remaining life of the pool of loans, using the effective-yield method. Subsequent to acquisition, the Corporation continues to estimate cash flows expected to be collected over the life of the PCI loans using models that incorporate current key assumptions such as default rates, loss severity, and prepayment speeds. Decreases in expected cash flows will generally result in an impairment charge to the provision for loan and lease losses and the establishment of an allowanc e for loan and lease losses. Increases in expected cash flows will generally result in a reduction in any allowance for loan and lease losses established subsequent to acquisition and an increase in the accretable yield. The adjusted accretable yield is re cognized in interest income over the remaining life of the pool of loans. Resolutions of loans may include sales of loans to third parties, receipt of payments in settlement with the borrower, or foreclosure of the collateral. The Corporation’s polic y is to remove an individual loan from a pool at its relative carrying amount. The carrying amount is defined as the loan’s current contractually required payments receivable less its remaining nonaccretable difference and accretable yield, but excluding a ny post-acquisition loan loss allowance. To determine the carrying value, the Corporation performs a pro-rata allocation of the pool’s total remaining nonaccretable difference and accretable yield to an individual loan in proportion to the loan’s current c ontractually required payments receivable compared to the pool’s total contractually required payments receivable. This removal method assumes that the amount received from resolution approximates pool performance expectations. The remaining accretable yi eld balance is unaffected and any material change in the remaining effective yield caused by this removal method is addressed by the Corporation’s quarterly cash flow evaluation process for each pool. Modified PCI loans are not removed from a pool even if those loans would otherwise be deemed TDRs. Because the initial fair value of PCI loans recorded at acquisition includes an estimate of credit losses expected to be realized over the remaining lives of the loans, the Corporation separately tracks and reports PCI loans and excludes these loans from its delinquency and non-performing loan statistics. For acquired loans that are not deemed impaired at acquisition, subsequent to acquisition, the Corporation recognizes the difference between the initial fair value at acquisition and the undiscounted expected cash flows in interest income over the period in which substantially all of the inherent losses associated with the non-PCI loans at the acquisition date are estimated to occur. Thus, such loa ns are accounted for consistently with other originated loans, potentially being classified as nonaccrual or impaired, as well as being classified under the Corporation’s standard practice and procedures. In addition, these loans are considered in the dete rmination of the allowance for loan losses. Charge-off of Uncollectible Loans - Net charge-offs consist of the unpaid principal balances of loans held for investment that the Corporation determines are uncollectible, net of recovered amounts. Charge- offs are recorded as a reduction to the allowance for loan and lease losses and subsequent recoveries of previously charged off amounts are credited to the allowance for loan and lease losses. Collateral dependent loans in the construction, commercial mort gage, and commercial and industrial loan portfolios are charged off to their net realizable value (fair value of collateral, less estimated costs to sell) when loans are considered to be uncollectible. Within the consumer loan portfolio, auto loans and fi nance leases are reserved once they are 120 days delinquent and are charged off to their estimated net realizable value when the collateral deficiency is deemed uncollectible (i.e., when foreclosure/repossession is probable) or when the loan is 365 days pa st due. Within the other consumer loan portfolio, closed-end loans are charged off when payments are 120 days in arrears, except small personal loans. Open-end (revolving credit) consumer loans, including credit card loans, and small personal loans are ch arged off when payments are 180 days in arrears. On a quarterly basis, residential mortgage loans that are 180 days delinquent and have an original loan-to-value ratio that is higher than 60% are reviewed and charged-off, as needed, to the fair value of th e underlying collateral. Generally, all loans may be charged off or written down to the fair value of the collateral prior to the application of the policies described above if a loss-confirming event has occurred. Loss-confirming events include, but are n ot limited to, bankruptcy (unsecured), continued delinquency, or receipt of an asset valuation indicating a collateral deficiency when the asset is the sole source of repayment. The Corporation does not record charge-offs on PCI loans that are performing i n accordance with or better than expectations as of the date of acquisition, as the fair value of these loans already reflects a credit component. The Corporation records charge-offs on PCI loans only if actual losses exceed estimated losses incorporated i nto the fair value recorded at acquisition and the amount is deemed uncollectible.
Finance, Loan and Lease Receivables, Held-for-sale, Policy [Policy Text Block]	Loans held for sale Loans that the Corporation intends to sell or that the Corporation does not have the ability and intent to hold for the foreseeable future are classified as held-for-sale loans. Loans held for sale are stated at the lo wer of aggregate cost or fair value. Generally, the loans held-for-sale portfolio consists of conforming residential mortgage loans that the Corporation intends to sell to the Government National Mortgage Association (“GNMA”) and government-sponsored enti ties (“GSEs”) , such as the Federal National Mortgage Association (“FNMA”) and the Federal Home Loan Mortgage Corporation (“FHLMC”). Generally, residential mortgage loans held for sale are valued on an aggregate portfolio basis and the value is primarily de rived from quotations based on the mortgage-backed securities market. The amount by which cost exceeds market value in the aggregate portfolio of loans held for sale, if any, is accounted for as a valuation allowance with changes therein included in the de termination of net income and reported as part of mortgage banking activities in the consolidated statements of income. Loan costs and fees are deferred at origination and are recognized in income at the time of sale. The fair value of commercial and const ruction loans held for sale is primarily derived from external appraisals with changes in the valuation allowance reported as part of other non-interest income in the consolidated statements of income. In certain circumstances, the Corporation transfe rs loans from/to held for sale or held for investment based on a change in strategy. If such a change in holding strategy is made, significant adjustments to the loans’ carrying values may be necessary. Reclassifications of loans held for sale to held for investment are made at fair value on the date of transfer. Any difference between the carrying value and the fair value of a reclassified loan is recorded as an adjustment to non-interest income. Meanwhile, reclassification of loans held for investment to held for sale are made at the lower of cost or fair value on the date of transfer and establish a new cost basis upon transfer. Write-downs of loans transferred from held for investment to held for sale are recorded as charge-offs at the time of transfer.
Allowance for loan and lease losses [Policy Text Block]	Allowance for loan and lease losses The Corporation maintains the allowance for loan and lease losses at a level considered adequate to absorb losses currently inherent in the loan and lease portfolio. The Corporation does not maintain an allowance for h eld-for-sale loans or PCI loans that are performing in accordance with or better than expectations as of the date of acquisition, as the fair values of these loans already reflect a credit component. The allowance for loan and lease losses provides for pro bable losses that have been identified with specific valuation allowances for individually evaluated impaired loans and for probable losses believed to be inherent in the loan portfolio that have not been specifically identified. The determination of the a llowance for loan and lease losses requires significant estimates, including with respect to the timing and amounts of expected future cash flows on impaired loans, consideration of current economic conditions, and historical loss experience pertaining to the portfolios and pools of homogeneous loans, all of which may be susceptible to change. The Corporation evaluates the need for changes to the allowance by portfolio loan segments and classes of loans within certain of those portfolio segments. The Corpo ration combines loans with similar credit risk characteristics into the following portfolio segments: commercial mortgage, construction, commercial and industrial, residential mortgage, and consumer loans. Classes are usually disaggregations of the portfol io segments. The classes within the residential mortgage segment are residential mortgages guaranteed by the U.S. government and other residential loans. The classes within the consumer portfolio are auto, finance lease, and other consumer loans. Other co nsumer loans mainly include unsecured personal loans, credit cards, home equity lines, lines of credits, and marine financing. The classes within the construction loan portfolio are land loans, construction of commercial projects, and construction of resid ential projects. The commercial mortgage and commercial and industrial segments are not further segmented into classes. The adequacy of the allowance for loan and lease losses is based on judgments related to the credit quality of each portfolio segment. T hese judgments consider ongoing evaluations of each portfolio segment, including such factors as the economic risks associated with each loan class, the financial condition of specific borrowers, the geography (Puerto Rico, Florida or the Virgin Islands), the level of delinquent loans, historical loss experience, the value of any collateral and, where applicable, the existence of any guarantees or other documented support. In addition to the general economic conditions and other factors described above, ad ditional factors considered include the internal risk ratings assigned to loans. An internal risk rating is assigned to each commercial and construction loan at the time of approval and is subject to subsequent periodic review by the Corporation's senior management. The allowance for loan and lease losses is reviewed on a quarterly basis as part of the Corporation’s continued evaluation of its asset quality. The allowance for loan and lease losses is increased through a provision for credit losses that is charged to earnings, based on the quarterly evaluation of the factors previously mentioned, and is reduced by charge-offs, net of recoveries. The allowance for loan and lease losses consists of specific reserves based upon valuations of loans considere d to be impaired, including loans modified in a TDR, and general reserves. A specific valuation allowance is established for individual impaired loans in the commercial mortgage, construction, and commercial and industrial portfolios and certain marine fin ancings, residential mortgage loans, and home equity lines of credit, primarily when the collateral value of the loan (if the impaired loan is determined to be collateral dependent) or the present value of the expected future cash flows discounted at the l oan’s effective rate is lower than the carrying amount of that loan. The loans within the commercial mortgage, construction, commercial and industrial portfolios , and marine financings with a principa l balance of $1 million or more are individually evaluat ed for impairment. Also, certain residential mortgage loans and home equity lines of credit are individually evaluated for impairment purposes based on their delinquency and loan to value levels. When foreclosure of a collateral dependent loan is probable, the impairment measure is based on the fair value of the collateral. The fair value of the collateral is generally obtained from appraisals. Updated appraisals are obtained when the Corporation determines that loans are impaired and are generally updated annually thereafter according to the Corporation’s appraisal policy. In addition, appraisals and/or appraiser price opinions are also obtained for residential mortgage loans based on specific characteristics such as delinquency levels, age of the appraisa l, and loan-to-value ratios. The excess of the recorded investment in a collateral dependent loan over the resulting fair value of the collateral is charged-off when deemed uncollectible. For all other loans, which include small, homogeneous loans, such as auto loans, and the other classes in the consumer loan portfolio, residential mortgages and commercial and construction loans not considered impaired, the Corporation maintains a general valuation allowance established through a process that begins wit h estimates of incurred losses based upon various statistical analyses. The general reserve is primarily determined by applying loss factors according to the loan type and assigned risk category (pass, special mention, and substandard loans that are not co nsidered to be impaired; all doubtful loans are considered impaired). The Corporation uses a roll-rate methodology to estimate losses on its consumer loan portfolio based on delinquencies and considering credit bureau score bands. The Corporation tracks the historical portfolio performance to arrive at a weighted-average distribution in each subgroup of each delinquency bucket. Roll-to-loss rates (loss factors) are calculated by multiplying the roll rates from each subgroup within the delinquency buckets forward through loss. Once roll rates are calculated, the resulting loss factor is applied to the existing receivables in the applicable subgroups within the delinquency buckets and the end results are aggregated to arrive at the required allowance level. The Corporation’s assessment also involves evaluating key qualitative and environmental factors, which include credit and macroeconomic indicators such as unemployment, bankruptcy trends, recent market transactions, and collateral values to account for cu rrent market conditions that are likely to cause estimated credit losses to differ from historical loss experience. The Corporation analyzes the expected delinquency migration to determine the future volume of delinquencies. The cash flow analysis for e ach residential mortgage pool is performed at the individual loan level and then aggregated to the pool level in determining the overall expected loss ratio. The model applies risk-adjusted prepayment curves, default curves, and severity curves to each loa n in the pool. For loan restructuring pools, the present value of expected future cash flows under the new terms, at the loan’s effective interest rate, is taken into consideration. Additionally, estimates of default risk and prepayments related to loan re structurings are based on, among other things, the historical experience of these loans. Loss severity is affected by the expected house price scenario, which is based in part on recent house price trends. Default curves are used in the model to determine expected delinquency levels. The attributes that are most significant to the probability of default include present collection status (current, delinquent, in bankruptcy, in foreclosure stage), vintage, loan-to-values, and geography (Puerto Rico, Florida o r the Virgin Islands).The estimates of the risk-adjusted timing of liquidations and associated costs are used in the model, and are risk-adjusted for the geographic area in which each property is located. For commercial loans, historical charge-off rate s are calculated by the Corporation on a quarterly basis by tracking cumulative charge-offs experienced over a two-year loss period on loans according to their internal risk rating (referred to as the “base rate” for the quarter). The allowance is calculat ed using the base rate average of the last 8 quarters. A qualitative factor adjustment is applied to the base rate average utilizing a resulting factor derived from a set of risk-based ratings and weights assigned to credit and economic indicators over a r easonable period applied to a developed expected range of historical losses. This factor may be stressed to reflect other elements not reflected in the historical data underlying the loss estimates, such as the prolonged uncertainty surrounding how the Pue rto Rico government might restructure its debt and other unprecedented measures implemented by the Puerto Rico government to deal with its fiscal condition. During 2017, management established a separate qualitative element of the allowance to estimate in herent losses associated with the effect of Hurricanes Maria and Irma on the Corporation’s loan portfolios in Puerto Rico and Virgin Islands. This qualitative element of the allowance was determined based on the estimated effect that the storms could have on current employment levels (e.g ., an unemployment rate that significantly increases from current levels in Puerto Rico based on statistics observed in the aftermath of similar natural disasters in the U.S . mainland like Hurricane Katrina) , economic activ ity in the Corporation’s geographic regions, and the time it could take for the affected regions to return to a more normalized operating environment. Refer to Note 2 – Natural Disasters Affecting First BanCorp. in 2017, to the consolidated financial state ments, for additional information about the effect of Hurricanes Maria and Irma in the Corporation’s f inancial results. The Corporation’s credit risk modeling framework used to determine the storm-related qualitative estimate is similar to the one used for benchmarking purposes as part of the annual Dodd-Frank Act Stress Testing (“DFAST”) regulatory exercise. Models were developed following a regression modeling approach in which relationships between portfolio-level loss rates and key economic indicato rs were derived based on historical behavior. These models went through an extensive model specification and selection process that resulted in the use of certain variables, such as the unemployment rate and the Puerto Rico Economic Activity Index, which showed the highest predictive power of potential losses in our outstanding loan portfolio. For large commercial and construction loan relationships, loan officers performed individual reviews of the effect of the storms on these borrowers’ sources of repa yment. These large relationships, that represent 80% of the outstanding balance of the Corporation’s commercial and construction loan portfolio, were analyzed and divided into three storm-affected categories (i.e. Low, Medium and High). Clients categorized as Low had no effect, or relatively insignificant effect, as a result of the storms. Clients in the Medium category had demonstrated that they had sufficient liquidity to satisfy their obligations, but the complexity of the insurance claim process may aff ect their primary or secondary source of repayment. Finally, clients categorized as High could potentially have problems with their primary or secondary sources of repayment as they have a higher degree of uncertainty with respect to the timing of the insu rance claim resolution, and the full reestablishment of their businesses is highly dependent on the timely receipt of insurance proceeds. Reserve levels were then recognized for these particular loans based on this stratification. For loans in the Low cate gory, no additional qualitative storm-related reserve was calculated. For loans in the Medium and High categories, the Corporation stressed the general reserve loss factors applicable to these loans to reflect higher default probabilities not reflected in the historical data. This review also resulted in downgrades in the credit risk classification of certain loans and their reserves were determined following the methodology applicable to criticized and adversely classified loans, as appropriate. For co mmercial and construction loans not individually reviewed, as well as residential and consumer loans, the estimated loss associated with the storms was determined following the above-described qualitative storm-related model with resulting loss factors app lied to the overall performing balance of each portfolio. Refer to Note 10 – Allowance for Loan and Lease Losses, to the consolidated financial statements, for additional information, including the balance of the storm-related allowance for each region and portfolio segment.
Transfers and Servicing of Financial Assets, Policy [Policy Text Block]	Transfers and servicing of financial assets and extinguishment of liabilities After a transfer of financial assets in a transaction that qualifies for sale accounting, the Corporation derecognizes the financial assets when control has been surrendered, and derecognizes liabilities when they are extinguished. The transfer of financial assets in which the Corporation surrenders control over the assets is accounted for as a sale to the extent that consideration other than bene ficial interests is received in exchange. The criteria that must be met to determine that the control over transferred assets has been surrendered include: (1) the assets must be isolated from creditors of the trans feror; (2) the transferee must obtain th e right (free of conditions that constrain it from taking advantage of that right) to pledge or exchange the transferred assets; and (3) the transferor cannot maintain effective control over the transferred assets through an agreement to repurchase them be fore their maturity. When the Corporation transfers financial assets and the transfer fails any one of the above criteria, the Corporation is prevented from derecognizing the transferred financial assets and the transaction is accounted for as a secured b orrowing.
Servicing Assets [Policy Text Block]	Servicing Assets The Corporation recognizes as separate assets the rights to service loans for others, whether those servicing assets are originated or purchased. In the ordinary course of business, the Corporation sells residential mortgage loa ns (originated or purchased) to GNMA, which generally securitizes the transferred loans into mortgage-backed securities for sale into the secondary market. Also, certain conventional conforming loans are sold to FNMA or FHLMC with servicing retained. When the Corporation sells mortgage loans, it recognizes any retained servicing right, based on its fair value. Servicing assets (“MSRs”) retained in a sale or securitization arise from contractual agreements between the Corporation and investors in mortgage securities and mortgage loans. The value of MSRs is derived from the net positive cash flows associated with the servicing contracts. Under these contracts, the Corporation performs loan-servicing functions in exchange for fees and other remuneration. The servicing functions typically include: collecting and remitting loan payments, responding to borrower inquiries, accounting for principal and interest, holding custodial funds for payment of property taxes and insurance premiums, supervising foreclosures and property dispositions, and generally administering the loans. The servicing rights, included as part of other assets in the statements of financial condition, entitle the Corporation to annual servicing fees based on the outstanding principal balance o f the mortgage loans and the contractual servicing rate. The servicing fees are credited to income on a monthly basis when collected and recorded as part of mortgage banking activities in the consolidated statements of income. In addition, the Corporation generally receives other remuneration consisting of mortgagor-contracted fees such as late charges and prepayment penalties, which are credited to income when collected. Considerable judgment is required to determine the fair value of the Corporation’s M SRs. Unlike highly liquid investments, the market value of MSRs cannot be readily determined because these assets are not actively traded in securities markets. The initial carrying value of the MSRs is generally determined based on its fair value. The fa ir value of the MSRs is determined based on a combination of market information on trading activity (MSR trades and broker valuations), benchmarking of servicing assets (valuation surveys), and cash flow modeling. The valuation of the Corporation’s MSRs in corporates two sets of assumptions: (1) market-derived assumptions for discount rates, servicing costs, escrow earnings rates, floating earnings rates, and the cost of funds and (2) market assumptions calibrated to the Corporation’s loan characteristics an d portfolio behavior for escrow balances, delinquencies and foreclosures, late fees, prepayments, and prepayment penalties. Once recorded, MSRs are periodically evaluated for impairment. Impairment occurs when the current fair value of the MSRs is less t han its carrying value. If MSRs are impaired, the impairment is recognized in current-period earnings and the carrying value of the MSRs is adjusted through a valuation allowance. If the value of the MSRs subsequently increases, the recovery in value is re cognized in current period earnings and the carrying value of the MSRs is adjusted through a reduction in the valuation allowance. For purposes of performing the MSR impairment evaluation, the servicing portfolio is stratified on the basis of certain risk characteristics such as region, terms, and coupons. An other-than-temporary impairment analysis is prepared to evaluate whether a loss in the value of the MSRs in a particular stratum , if any, is other than temporary or not. When the recovery of the value is unlikely in the foreseeable future, a write-down of the MSRs in the stratum to its estimated recoverable value is charged to the valuation allowance. As of December 31, 2017, the carrying value of the MSRs amounted to $25.3 million (2016 - $26.2 million ). The servicing assets are amortized over the estimated life of the underlying loans based on an income forecast method as a reduction of servicing income. The income forecast method of amortization is based on projected cash flows. A particular periodic amortization is calculated by applying to the carrying amount of the MSRs the ratio of the cash flows projected for the current period to total remaining net MSR forecasted cash flow.
Premises and equipment [Policy Text Block]	Premises and equ ipment Premises and equipment are carried at cost, net of accumulated depreciation and amortization. Depreciation is provided on the straight-line method over the estimated useful life of each type of asset. Amortization of leasehold improvements is computed over the terms of the leases (contractual term plus lease renewals that are reasonably assured) or the estimated useful lives of the improvements, whichever is shorter. Costs of maintenance and repairs that do not improve or extend the life of the respective assets are expensed as incurred. Costs of renewals and betterments are capitalized. When assets are sold or disposed of, their cost and related accumulated depreciation are removed from the accounts and any gain or loss is reflected in earning s as part of other non-interest income in the statements of income. When the asset is no longer used in operations, and the Corporation intends to sell it, the asset is reclassified to other assets held for sale and is reported at the lower of carrying amo unt or fair value less cost to sell. During 2017, the Corporation identified impairment to several facilities and equipment in areas affected by Hurricanes Irma and Maria. Refer to Note 1 4 – Premises and Equipment , to the consolidated financial statements, for information about the amount of these impairments and related expected insurance recoveries as well as the presentation of such impairments and expected insurance recoveries in the consolidated financial statements. The Corporation has operating lea se agreements primarily associated with the rental of premises to support the branch network or for general office space. Certain of these arrangements are noncancelable and provide for rent escalation and renewal options. Rent expense on noncancelable o perating leases with scheduled rent increases is recognized on a straight-line basis over the lease term.
Other real estate owned (OREO) [Policy Text Block]	Other real estate owned (OREO) OREO, which consists of real estate acquired in settlement of loans, is recorded at the lower of cost (carrying value of the loan) or fair value minus estimated costs to sell the real estate acquired. Generally, loans have been written down to their net realizable value prior to foreclosure. Any further reduction to their net realizable value is recorded with a charge to the allowance for loan losses at the time of foreclosure or short y there after. Thereafter, gains or losses resulting from the sale of these properties and losses recognized on the periodic reevaluations of these properties are credited or charged to earni ngs and are included as part of net loss on OREO operations in the statements of income. The cost of maintaining and operating these properties is expensed as incurred. The Corporation estimates fair values primarily based on appraisals, when available, an d the net realizable value is reviewed and updated periodically depending on the type of property involved .
Goodwill and other intangible assets [Policy Text Block]	Goodwill and other intangible assets Goodwill - The Corporation evaluates goodwill for impairment on an annual basis, generally during the fourth quarter, or more often if events or circumstances indicate there may be an impairment. The Corporation evaluated goodwill for impairment as of October 1, 201 7 . Goodwill impairment testing is performed at the segment (or “reporting unit”) level. Goodwill is assigned to reporting units at the date the goodwill is initially recorde d. Once goodwill has been assigned to a reporting unit, it no longer retains its association with a particular acquisition, and all of the activities within a reporting unit, whether acquired or internally generated, are available to support the value of the goodwill. The Corporation’s goodwill is related to the acquisition of FirstBank Florida in 2005. The Corporation bypassed the qualitative assessment in 201 7 and proceeded directly to perform the first step of the two-step goodwill impairment test. The first step (“Step 1”) involves a comparison of the estimated fair value of the reporting unit to its carrying value, including goodwill. If the estimated fair value of a reporting unit exceeds its carrying value, goodwill is not considered impaired. I f the carrying value exceeds the estimated fair value, there is an indication of potential impairment and the second step is performed to measure the amount of the impairment. The second step (“Step 2”), if necessary, involves calculating an implied fair value of the goodwill for each reporting unit for which Step 1 indicated a potential impairment. The implied fair value of goodwill is determined in a manner similar to the calculation of the amount of goodwill in a business combination, by measuring the e xcess of the estimated fair value of the reporting unit, as determined in Step 1, over the aggregate estimated fair values of the individual assets, liabilities, and identifiable intangibles as if the reporting unit was then being acquired in a business co mbination. If the implied fair value of goodwill exceeds the carrying value of goodwill assigned to the reporting unit, there is no impairment. If the carrying value of goodwill assigned to a reporting unit exceeds the implied fair value of the goodwill, an impairment charge is recorded for the excess. An impairment loss cannot exceed the carrying value of goodwill assigned to a reporting unit, and the loss establishes a new basis in the goodwill. Subsequent reversal of goodwill impairment losses is not permitted. In determining the fair value of a reporting unit, which is based on the nature of the business and the reporting unit’s current and expected financial performance, the Corporation uses a combination of methods, including market price multiple s of comparable companies, as well as a discounted cash flow (“DCF”) analysis . The Corporation evaluates the results obtained under each valuation methodology to identify and understand the key value drivers in order to ascertain that the results obtained are reasonable and appropriate under the circumstances. The computations require management to make estimates and assumptions. Critical assumptions that are used as part of these evaluations include: a selection of comparable publicly traded companies, based on size, performance, and asset quality; a selection of comparable and public acquisition transactions of entities of similar size; the discount rate applied to future earnings, based on an estimate of the cost of equity; the potential future earning s of the reporting unit; and the market growth and new business assumptions. For purposes of the market comparable approach, the valuation was determined based on market multiples for comparable companies and recent acquisition transactions and market p articipant assumptions applied to the reporting unit to derive an implied value of equity. For purposes of the DCF analysis approach, the valuation was based on estimated future cash flows. The financial projections used in the DCF analysis for the repor ting unit were based on the most recent available data. The growth assumptions included in these projections were based on management’s expectations of the reporting unit’s financial prospects as well as particular plans for the entity (i.e., restructuring plans). The cost of equity was estimated using the capital asset pricing model using comparable companies, an equity risk premium, the rate of return of a “riskless” asset, a size premium based on the size of the reporting unit, and a company specific pre mium. The resulting discount rate was analyzed in terms of reasonability given current market conditions. The Step 1 evaluation of goodwill allocated to the Florida reporting unit, under both valuation approaches (market and DCF) indicated that the fair value of the unit was above the carrying amount of its equity book value as of the valuation date (October 1), which meant that Step 2 was not undertaken. Based on the analysis under both the discounted cash flow and market approaches, the estimated fair v al ue of the reporting unit exceeded the carrying amount of the unit, including goodwill, at the evaluation date. The Corporation engaged a third-party valuation specialist to assist management in the annual evaluation of the Florida unit’s goodwill as of the October 1, 201 7 valuation date. In reaching its conclusion on impairment, management discussed with the specialist the methodologies, assumptions, and results supporting the relevant values for the goodwill and determined that they were reasonab le. The goodwill impairment evaluation process requires the Corporation to make estimates and assumptions with regards to the fair value of its reporting unit. Actual values may differ significantly from these estimates. Such differences could result in future impairment of goodwill that would, in turn, negatively impact the Corporation’s results of operations and the profitability of the reporting unit where goodwill is recorded. Goodwill was not impaired as of December 31, 201 7 or 201 6. Other Intan gibles - Core deposit intangibles are amortized over their estimated lives, generally on a straight-line basis, and are reviewed periodically for impairment when events or changes in circumstances indicate that the carrying amount may not be recoverable. The Corporation performed impairment tests for the years ended December 31, 201 7 , 201 6 , and 201 5 and determined that no impairment was needed to be recognized for other intangible assets. In connection with the acquisition of a FirstBank-branded credit card loan portfolio in 2012, the Corporation recognized at acquisition a purchased credit card relationship intangible of $ 24.5 million ($ 8.0 million and $ 10.5 million as of December 31, 201 7 and 201 6 , respectively), which is being amortized on an accelera ted basis based on the estimated attrition rate of the purchased credit card accounts, which reflects the pattern in which the economic benefits of the intangible asset are consumed. These benefits are consumed as the revenue stream generated by the cardho lder relationship is realized. For further disclosures, refer to Note 1 5 – Goodwill and other Intangibles, to the consolidated financial statements. In the first quarter of 2016, FirstBank Insurance Agency acquired certain insurance customer accounts and related customer records and recognized an insurance customer relationship intangible of $ 1.1 million ( $0.8 million and $0.9 million as of December 31, 2017 and 2016, respectively ), which is being amortized on a straight-line basis. The list of accounts ac quired has a direct relationship to previous mortgage loan portfolio acquisitions from Doral Bank and Doral Financial in 2015 and 2014, respectively.
Repurchase Agreements, Valuation, Policy [Policy Text Block]	Securities purchased and sold under agreements to repurchase Securities purchased under resale agreements and securities sold under repurchase agreements are accounted for as collateralized financing transactions. Generally, these agreements are recorded at the amount at which the securities were purchased or sold. The Corporation monitors the fair value of securities purchased and sold, and obtains collateral from , or returns it to , the counterparties when appropriate. These financing transactions do not create material credit risk given the collateral provided and the related monitoring process. T he Corporation sells and acquires securities under agreements to repurchase or resell the same or similar securities. Generally, similar securities are securities from the same issuer, with identical form and type, similar maturity, identical contractual interest rates, similar assets as collateral, and the same aggregate unpaid principal amount. The counterparty to certain agreements may have the right to repledge the collateral by contract or custom. Such assets are presented separately in the statements of financial condition as securities pledged to creditors that can be repledged. Repurchase and resale activities may be transacted under legally enforceable master repurchase agreements that give the Corporation, in the event of default by the counterpar ty, the right to liquidate securities held and to offset receivables and payables with the same counterparty. The Corporation offsets repurchase and resale transactions with the same counterparty on the consolidated statements of financial condition where it has such a legally enforceable master netting agreement and the transactions have the same maturity date. From time to time, the Corporation modifies repurchase agreements to take advantage of prevailing interest rates. Following applicable GAAP guidan ce, if the Corporation determines that the debt under the modified terms is substantially different from the original terms, the modification must be accounted for as an extinguishment of debt. Modified terms are considered substantially different if the p resent value of the cash flows under the terms of the new debt instrument is at least 10 % different from the present value of the remaining cash flows under the terms of the original instrument. The new debt instrument will be initially recorded at fair va lue, and that amount will be used to determine the debt extinguishment gain or loss to be recognized through the statement of income and the effective rate of the new instrument. If the Corporation determines that the debt under the modified terms is not s ubstantially different, then the new effective interest rate is determined based on the carrying amount of the original debt instrument. None of the repurchase agreements modified in the past were considered to be substantially different from the original terms, and, therefore, these modifications were not accounted for as extinguishments of debt.
Rewards Liability [Policy Text Block]	Rewards Liability The Corporation offers products, primarily credit cards, that offer various rewards to reward program members, such as airline tickets, cash , or merchandise, based on account activity. The Corporation generally recognizes the cost of rewards as part of business promotion expenses when the rewards are earned by the customer and, at that time, r ecords the corresponding reward liability. The rewa rd liability is computed based on points earned to date that are expected to be redeemed and the average cost per point redemption. The reward liability is reduced as points are redeemed. In estimating the reward liability, the Corporation considers histor ical reward redemption behavior, the terms of the current reward program, and the card purchase activity. The reward liability is sensitive to changes in the reward redemption type and redemption rate, which is based on the expectation that the vast majori ty of all points earned will eventually be redeemed. The reward liability, which is included in other liabilities in the consolidated statements of financial condition, totaled $ 7.0 million and $ 7.1 million as of December 31, 2017 and 2016, respectively.
Income Tax [PolicyText Block]	Income taxes The Corporation uses the asset and liability method for the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been recognized in the Corporation’s financial statements or tax retur ns. Deferred income tax assets and liabilities are determined for differences between financial statement and tax bases of assets and liabilities that will result in taxable or deductible amounts in the future. The computation is based on enacted tax law s and rates applicable to periods in which the temporary differences are expected to be recovered or settled. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount that is more likely than not to be realized. In making such assessment, significant weight is given to evidence that can be objectively verified, including both positive and negative evidence. The authoritative guidance for accounting for income taxes requires the consideration of all sources of taxabl e income available to realize the deferred tax asset, including the future reversal of existing temporary differences, tax planning strategies and future taxable income exclusive of the impact of the rever sal of temporary differe nces and carryforwards . In estimating taxes, management assesses the relative merits and risks of the appropriate tax treatment of transactions taking into account statutory, judicial, and regul atory guidance. Refer to Note 27 – Income Taxes, to the consolidated financial statements for additional information. Under the authoritative accounting guidance, income tax benefits are recognized and measured based on a two-step analysis: 1) a tax position must be more likely than not to be sustained based solely on its technical merits in order to be r ecognized; and 2) the benefit is measured at the largest dollar amount of that position that is more likely than not to be sustained upon settlement. The difference between the benefit recognized in accordance with this analysis and the tax benefit claimed on a tax return is referred to as an Unrecognized Tax Benefit (“UTB”). The Corporation classifies interest and penalties, if any, related to UTBs as components of income tax expense . As of December 31, 2017 and 2016, the Corporation did no t have any UTBs recorded on its books.
Treasury stock [Policy Text Block]	Treasury stock The Corporation accounts for treasury stock at par value. Under this method, the treasury stock account is increased by the par value of each share of common stock reacquired. Any excess paid per sh are over the par value is debited to additional paid-in capital for the amount per share that was originally credited. Any remaining excess is charged to retained earnings.
Stock-based compensation [Policy Text Block]	Stock-based compensation Compensation cost is recognized in the financial stat ements for all share-based payment grants. Between 1997 and 2007, the Corporation had a stock option plan (the “1997 stock option plan”) covering eligible employees. On January 21, 2007, the 1997 stock option plan expired and no additional awards could be granted under that plan. A ll outstanding awards granted under this plan continued in full force and effect thereafter , subject to their original terms. No awards for shares could be granted under the 1997 stock option plan as of its expiration. During t he first quarter of 2017, all of the remaining outstanding awards granted under the 1997 stock option plan expired. On April 29, 2008, the Corporation’s stockholders approved the First BanCorp. 2008 Omnibus Incentive Plan, as amended (the “Omnibus Plan”). The Omnibus Plan provides for equity-based compensation incentives (the “awards”) through the grant of stock options, stock appreciation rights, restricted stock, restricted stock units, performance shares, cash-based awards and other stock-based awards. The compensation cost for an award, determined based on the estimate of the fair value at the grant date (considering forfeitures and any post - vesting restrictions), is recognized over the period during which an employee or director is required to provide services in exchange for an award, which is the vesting period. Stock-based compensation accounting guidance requires the Corporation to develop an estimate of the number of share-based awards that will be forfeited due to employee or director turnover. Quarterly changes in the estimated forfeiture rate may have a significant effect on share-based compensation, as the effect of adjusting the rate for all expense amortization is recognized in the period in which the forfeiture estimate is changed. If the actual forfeiture rate is higher than the estimated forfeiture rate, an adjustment is made to increase the estimated forfeiture rate, which will result in a decrease in the expense recognized in the financial statements. If the actual forfeiture rate is lower than the estimated forfeiture rate, then an adjustment is made to decrease the estimated forfeiture rate, which will result in an increase in the expense recognized in the financial statements. When unvested options or shares of restricted stock are forfeited, any compensation expense previously recognized on the forfeited awards is reversed in the period of the forfeiture. For additional information regarding the Corporation’s equity-based compensation and awards granted, refer to Note 2 2 – Stock-b ased Compensation, to the consolidated financial statements.
Comprehensive income [Policy Text Block]	Comprehensive income Comprehensive income for First BanCorp. includes net income and the unrealized gain (loss) on available-for-sale securities, net of estimated tax effects.
Segment Information [Policy Text Block]	Segment I nformation The Corporation reports financial and descriptive information about its reportable segments . Operating segments are components of an enterprise about which separate financial information is available that is evaluated regularly by management i n deciding how to allocate resources and in assessing performance. The Corporation’s management determined that the segregation that best fulfills the segment definition described above is by lines of business for its operations in Puerto Rico, the Corpor ation’s principal market, and by geographic areas for its operations outside of Puerto Rico. As of December 31, 2017, the Corporation had six operating segments that are all reportable segments: Commercial and Corporate Banking; Mortgage Banking; Consumer (Retail) Banking; Treasury and Investments; United States Operations; and Virgin Islands Operations. Refer to Note 3 4 – Segment Information, to the consolidated financial statements for additional information.
Valuation of financial instruments [Policy Text Block]	Valuation of financial instruments The measurement of fair value is fundamental to the Corporation’s presentation of its financial condition and results of operations. The Corporation holds fixed income and equity securities, derivatives, investments, and other financial instruments at fair val ue. The Corporation holds its investments and liabilities mainly to manage liquidity needs and interest rate risks. A significant part of the Corporation’s total assets is reflected at fair value on the Corporation’s financial statements. The FASB’s autho ritative guidance for fair value measurement defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. This guidance also establishes a fair value hierarchy for classifying financial instruments. The hierarchy is based on whether the inputs to the valuation techniques used to measure fair val ue are observable or unobservable. Three levels of inputs may be used to measure fair value: Level 1 Inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement date. Level 2 Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 Valuations are observed from unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. Under the fair value accounting guidance, an entity has the irrevocable option to elect, on a contract-by-contract basis, to measure certain financial assets and liabilities at fair value at the inception of the contract and, thereafter, to reflect any changes in fair value in current earnings. The Corporation did not make any fair value option election as of Decem ber 31, 2017 or 2016. See Note 29 – Fair Value, to the consolidated financial state ments for additional information.
Income recognition- Insurance agencies business [Policy Text Block]	Income recognition— Insurance agency Commission revenue is recognized as of the effective date of the insurance policy. Additional premiums and rate adjustments are recorded as they occur. The Corporation also receiv es contingent commissions from insurance companies as additional incentive for achieving specified premium volume goals and/or the loss experience of the insurance placed by the Corporation. Contingent commissions from insurance companies are recognized wh en determinable, which is generally when such commissions are received or when the amount to be received is reported to the Corporation by the insurance company. An allowance is created for expected adjustments to commissions earned relating to policy canc ellations. Please refer to “Recently issued accounting standards and recently adopted accounting pronouncements – Revenue Recognition” below for additional information about the Corporation’s evaluation of insurance commissions for purposes of the implemen tation of the new revenue recognition accounting guidelines effective since January 1, 2018.
Advertising costs [Policy Text Block]	Advertising costs Advertising costs for all reporting periods are expensed as incurred.
Earnings per common share [Policy Text Block]	Earnings per common share Earnings per share-basic is calculated by d ividing net income attributable to common stockholders by the weighted-average number of common shares issued and outstanding. Net income attributable to common stockholders represents net income adjusted for any preferred stock dividends, including any di vidends declared, and any cumulative dividends related to the current dividend period that have not been declared as of the end of the period. Basic weighted-average co mmon shares outstanding excludes unvested shares of restricted stock that do not contain non-forfeitable div idend rights . The computation of diluted earnings per share is similar to the computation of basic earnings per share except that the number of weighted-average common shares is increased to include the number of additional common share s that would have been outstanding if the dilutive common shares had been issued, referred to as potential common shares. Potential dilutive common shares consist of common stock issuable upon the assumed exercise of stock options, unvested shares of re stricted stock that do not contain non-forfeitable dividend rights, and outstanding warrants using the treasury stock method. This method assumes that the potential dilutive common shares are issued and outstanding and the proceeds from the exercise, in a ddition to the amount of compensation cost attributable to future services, are used to purchase common stock at the exercise date. The difference between the numbers of potential dilutive shares issued and the shares purchased is added as incremental sha res to the actual number of shares outstanding to compute diluted earnings per share. Stock options, unvested shares of restricted stock that do not contain non-forfeitable dividend rights, and outstanding warrants that result in lower potenti al shares is sued than shares purchased under the treasury stock method are not included in the computation of dilutive earnings per share since their inclusion would have an antidilutive effect on earnings per share.
Business Combinations Policy	Accounting for acquisitions The Corporation accounts for acquisitions in accordance with the authoritative guidance for business combinations. U nder the guidance for business combinations, the accounting differs depending on whether the acquired set of activities and assets meets the definition of a business. A business is considered to be an integrated set of activities and assets that is capable of being conducted and managed for the purpose of providing economic benefits directly to investors or other owners, members or participants. If the acquired set of activities and assets meets the definition of a business, the transaction is accounted for as a business combination. Otherwise, it is accounted for as an asset acquisition. In a business combination, identifiable assets acquired, liabilities assumed and any noncontrolling interest in the acquiree are recorded at fair value as of the acquisition date. Goodwill is recognized as the excess of the acquisition price over the estimated fair value of the net assets acquired. Likewise, if the fair value of the net assets acquired is higher than the acquisition price, a bargain purchase gain is recognized and recorded in non-interest income in the statements of income. The Corporation may retrospectively adjust the initially recorded fair va lues to reflect new information obtained during the measurement period (not to exceed 12 months) about facts and circumstances that existed as of the acquisition date that, if known, would have affected the acquisition date fair value measurements. There w ere no acquisitions or mergers completed during the years ended December 31, 2017 and 2016. Refer to Note 3 – Business Combination, to the consolidated financial statements for a detailed description of the acquisition of assets and assumption of liabiliti es from Doral Bank in 2015.

BUSINESS COMBINATION (Tables)

BUSINESS COMBINATION (Tables)	12 Months Ended
	Dec. 31, 2017
Business Combination Description [Abstract]
Business Combination [Table Text Block]	The Corporation accounted for this transaction as a business combination. The following table identifies the fair values of assets acquired and liabilities assumed from Doral Bank on February 27, 2015: Asset/Liabilities (at Fair Value) (In thousands) ASSETS Cash $ 217,659 Loans 311,410 Premises and equipment, net 5,450 Core Deposit Intangible 5,820 Total assets acquired 540,339 LIABILITIES Deposits 523,517 Other liabilities 3,379 Net assets - Bargain purchase gain $ 13,443

MONEY MARKET INVESTMENTS (Table

MONEY MARKET INVESTMENTS (Tables)	12 Months Ended
	Dec. 31, 2017
Money Market Investments [Abstract]
Schedule Of Money Market Investments [Table Text Block]	Money market investments as of December 31, 2017 and 2016 were as follows: 2017 2016 (Dollars in thousands) Time deposits with other financial institutions, weighted-average interest rate of 1.02% (2016- 0.95%) $ 3,126 $ 2,800 Other short-term investments, weighted-average interest rate of 0.29% (2016 - weighted-average interest rate of 0.30%) 7,289 7,294 $ 10,415 $ 10,094

INVESTMENT SECURITIES (Tables)

INVESTMENT SECURITIES (Tables)	12 Months Ended
	Dec. 31, 2017
Investment Securities Available for Sale [Table Text Block]	December 31, 2017 Amortized cost Noncredit Loss Component of OTTI Recorded in OCI Gross Fair value Unrealized Weighted- Gains Losses average yield% (Dollars in thousands) U.S. Treasury securities: After 1 to 5 years $ 7,458 $ - $ - $ 57 $ 7,401 1.29 Obligations of U.S. government-sponsored agencies: Due within one year 122,471 - - 319 122,152 1.06 After 1 to 5 years 309,472 - 28 3,735 305,765 1.42 After 5 to 10 years 133,451 - 117 319 133,249 2.72 After 10 years 40,769 - 1 149 40,621 1.84 Puerto Rico government obligations: After 5 to 10 years 4,071 - 47 - 4,118 3.14 After 10 years 3,972 - - 1,277 2,695 6.97 United States and Puerto Rico government obligations 621,664 - 193 5,856 616,001 1.70 Mortgage-backed securities: FHLMC certificates: After 5 to 10 years 18,658 - 14 63 18,609 2.14 After 10 years 297,733 - 217 4,853 293,097 2.23 316,391 - 231 4,916 311,706 2.23 GNMA certificates: After 1 to 5 years 81 - 1 - 82 3.23 After 5 to 10 years 69,661 - 1,244 - 70,905 3.05 After 10 years 145,067 - 5,910 334 150,643 3.81 214,809 - 7,155 334 221,630 3.56 FNMA certificates: After 1 to 5 years 20,831 - 294 109 21,016 2.69 After 5 to 10 years 49,934 - - 818 49,116 1.83 After 10 years 613,129 - 3,180 6,401 609,908 2.43 683,894 - 3,474 7,328 680,040 2.39 Collateralized mortgage obligations guaranteed by the FHLMC and GNMA: After 1 to 5 years 5,918 - 14 - 5,932 2.21 After 5 to 10 years 2,556 - 11 - 2,567 2.23 After 10 years 35,331 - 231 - 35,562 2.22 43,805 - 256 - 44,061 2.22 Other mortgage pass-through trust certificates: After 10 years 22,791 5,731 - - 17,060 2.44 Total mortgage-backed securities 1,281,690 5,731 11,116 12,578 1,274,497 2.54 Other : Due within one year 100 - - - 100 1.48 Equity securities (1) 424 - - 6 418 2.11 Total investment securities available for sale $ 1,903,878 $ 5,731 $ 11,309 $ 18,440 $ 1,891,016 2.27 (1) Equity securities consisted of investment in a Community Reinvestment Act Qualified Investment Fund. December 31, 2016 Amortized cost Noncredit Loss Component of OTTI Recorded in OCI Gross Fair value Unrealized Weighted- Gains Losses average yield% (Dollars in thousands) U.S. Treasury securities: Due within one year $ 7,508 $ - $ 1 $ - $ 7,509 0.57 Obligations of U.S. government-sponsored agencies: After 1 to 5 years 440,438 - 142 2,912 437,668 1.33 After 5 to 10 years 16,942 - 9 256 16,695 1.91 After 10 years 44,145 - 8 166 43,987 1.12 Puerto Rico government obligations: After 1 to 5 years 21,422 12,222 - - 9,200 - After 10 years 21,245 2,028 73 1,662 17,628 1.86 United States and Puerto Rico government obligations 551,700 14,250 233 4,996 532,687 1.29 Mortgage-backed securities: FHLMC certificates: After 5 to 10 years 5,908 - 72 - 5,980 2.25 After 10 years 314,906 - 261 5,827 309,340 2.17 320,814 - 333 5,827 315,320 2.17 GNMA certificates: After 1 to 5 years 83 - 3 - 86 3.82 After 5 to 10 years 91,744 - 1,635 92 93,287 3.06 After 10 years 123,548 - 9,706 - 133,254 4.36 215,375 - 11,344 92 226,627 3.81 FNMA certificates: Due within one year 152 - 2 - 154 4.71 After 1 to 5 years 24,409 - 435 - 24,844 2.18 After 5 to 10 years 17,181 - - 261 16,920 1.87 After 10 years 690,625 - 4,136 9,406 685,355 2.35 732,367 - 4,573 9,667 727,273 2.33 Collateralized mortgage obligations issued or guaranteed by the FHLMC and GNMA: After 1 to 5 years 19,851 - 4 31 19,824 1.42 After 10 years 39,120 - - 132 38,988 1.44 58,971 - 4 163 58,812 1.43 Other mortgage pass-through trust certificates: After 10 years 28,815 8,122 - - 20,693 2.40 Total mortgage-backed securities 1,356,342 8,122 16,254 15,749 1,348,725 2.49 Other: After 1 to 5 years 100 - - - 100 1.50 Equity Securities (1) 415 - - 7 408 2.44 Total investment securities available for sale $ 1,908,557 $ 22,372 $ 16,487 $ 20,752 $ 1,881,920 2.14 (1) Equity securities consisted of investment in a Community Reinvestment Act Qualified Investment Fund.
Available-for-Sale Investments' Fair Value and Gross Unrealized Losses [Table Text Block]	As of December 31, 2017 Less than 12 months 12 months or more Total Unrealized Unrealized Unrealized Fair Value Losses Fair Value Losses Fair Value Losses (In thousands) Debt securities: Puerto Rico government obligations $ - $ - $ 2,695 $ 1,277 $ 2,695 $ 1,277 U.S Treasury and U.S. government agencies obligations 136,459 494 362,050 4,085 498,509 4,579 Mortgage-backed securities: FNMA 189,699 1,705 274,963 5,623 464,662 7,328 FHLMC 91,174 590 166,331 4,326 257,505 4,916 GNMA 39,145 334 - - 39,145 334 Other mortgage pass-through trust certificates - - 17,060 5,731 17,060 5,731 Equity securities - - 407 6 407 6 $ 456,477 $ 3,123 $ 823,506 $ 21,048 $ 1,279,983 $ 24,171 As of December 31, 2016 Less than 12 months 12 months or more Total Unrealized Unrealized Unrealized Fair Value Losses Fair Value Losses Fair Value Losses (In thousands) Debt securities: Puerto Rico government obligations $ - $ - $ 22,609 $ 15,912 $ 22,609 $ 15,912 U.S Treasury and U.S. government agencies obligations 469,046 3,334 - - 469,046 3,334 Mortgage-backed securities: FNMA 519,008 9,667 - - 519,008 9,667 FHLMC 244,839 5,827 - - 244,839 5,827 GNMA 43,388 92 - - 43,388 92 Collateralized mortgage obligations issued or guaranteed by FHLMC and GNMA 55,309 163 - - 55,309 163 Other mortgage pass-through trust certificates - - 20,693 8,122 20,693 8,122 Equity securities 408 7 - - 408 7 $ 1,331,998 $ 19,090 $ 43,302 $ 24,034 $ 1,375,300 $ 43,124
OTTI Losses on Available-for-Sale Debt Securities [Table Text Block]	Year Ended 2017 2016 2015 (In thousands) Total other-than-temporary impairment losses $ (12,231) $ (1,845) $ (35,806) Portion of other-than-temporary impairment recognized in OCI - (4,842) 19,289 Net impairment losses recognized in earnings (1) $ (12,231) $ (6,687) $ (16,517) (1) For the years ended December 31, 2017, 2016 and 2015, approximately $12.2 million, $6.3 million and $15.9 million, respectively, of the credit impairment recognized in earnings consisted of credit losses on Puerto Rico government debt securities that were sold in the second quarter of 2017, as further discussed below. The remaining impairment losses for the years ended December 31, 2016 and 2015 were associated with credit losses on private label MBS.
Roll-Forward of Credit Losses on Debt Securities Held by Corporation [Table Text Block]	The following tables summarize the roll-forward of credit losses on debt securities held by the Corporation for which a portion of an OTTI is recognized in OCI: Cumulative OTTI credit losses recognized in earnings on securities still held Credit impairments Credit impairments Credit loss December 31, recognized in earnings recognized in earnings on reductions for December 31, 2016 on securities not securities that have been securities sold 2017 Balance previously impaired previously impaired during the period Balance (In thousands) Available-for-sale securities Puerto Rico government obligations $ 22,189 $ - $ 12,231 $ (34,420) $ - Private label MBS 6,792 - - - 6,792 Total OTTI credit losses for available-for-sale debt securities $ 28,981 $ - $ 12,231 $ (34,420) $ 6,792 Cumulative OTTI credit losses recognized in earnings on securities still held Credit impairments Credit impairments December 31, recognized in earnings recognized in earnings on December 31, 2015 on securities not securities that have been 2016 Balance previously impaired previously impaired Balance (In thousands) Available-for-sale securities Puerto Rico government obligations $ 15,889 $ - $ 6,300 $ 22,189 Private label MBS 6,405 - 387 6,792 Total OTTI credit losses for available-for-sale debt securities $ 22,294 $ - $ 6,687 $ 28,981 Cumulative OTTI credit losses recognized in earnings on securities still held Credit impairments Credit impairments December 31, recognized in earnings recognized in earnings on December 31, 2014 on securities not securities that have been 2015 Balance previously impaired previously impaired Balance (In thousands) Available-for-sale securities Puerto Rico government obligations $ - $ 15,889 - $ 15,889 Private label MBS 5,777 - $ 628 6,405 Total OTTI credit losses for available-for-sale debt securities $ 5,777 $ 15,889 $ 628 $ 22,294
Significant Assumptions in Valuation of Private Label MBS [Table Text Block]	As of As of December 31, 2017 December 31, 2016 Weighted Weighted Average Range Average Range Discount rate 14.0% 14.0% 14.1% 12.88% - 14.43% Prepayment rate 16.4% 12.0% - 29.0% 13.8% 6.5% - 22.5% Projected Cumulative Loss Rate 3% 0% - 6.8% 4% 0.2% - 8.6%
Schedule of aggregate amortized cost and approximate market value of investment securities available for sale [Table Text Block]	The aggregate amortized cost and approximate market value of investment securities available for sale as of December 31, 2017 by contractual maturity, are shown below: Amortized Cost Fair Value (Dollars in thousands) Within 1 year $ 122,571 $ 122,252 After 1 to 5 years 343,760 340,196 After 5 to 10 years 278,331 278,564 After 10 years 1,158,792 1,149,586 Total $ 1,903,454 $ 1,890,598 Equity securities 424 418 Total investment securities available for sale $ 1,903,878 $ 1,891,016
Schedule of Available-for-sale Securities by issuer type [Table Text Block]	As of As of December 31, 2017 December 31, 2016 Amortized Amortized Cost Fair Value Cost Fair Value (In thousands) FHLMC $ 375,719 $ 370,855 $ 399,955 $ 394,249 GNMA 250,140 257,192 254,495 265,615 FNMA 801,198 796,726 849,584 843,818 FHLB 299,949 296,767 231,666 229,792
Held to maturity Securities [Member]
Available-for-Sale Investments' Fair Value and Gross Unrealized Losses [Table Text Block]	As of December 31, 2017 Less than 12 months 12 months or more Total Unrealized Unrealized Unrealized Fair Value Losses Fair Value Losses Fair Value Losses (In thousands) Debt securities: Puerto Rico Municipal Bonds $ - $ - $ 131,032 $ 19,595 $ 131,032 $ 19,595 As of December 31, 2016 Less than 12 months 12 months or more Total Unrealized Unrealized Unrealized Fair Value Losses Fair Value Losses Fair Value Losses (In thousands) Debt securities: Puerto Rico Municipal Bonds $ - $ - $ 132,759 $ 23,431 $ 132,759 $ 23,431
Held To Maturity Securities [Text Block]	December 31, 2017 Amortized cost Fair value Gross Unrealized Weighted- gains losses average yield% Puerto Rico Municipal Bonds: After 1 to 5 years $ 3,853 $ - $ 173 $ 3,680 5.38 After 5 to 10 years 39,523 - 3,048 36,475 5.28 After 10 years 107,251 - 16,374 90,877 4.93 Total investment securities held to maturity $ 150,627 $ - $ 19,595 $ 131,032 5.03 December 31, 2016 Amortized cost Fair value Gross Unrealized Weighted- gains losses average yield% Puerto Rico Municipal Bonds: After 1 to 5 years $ 1,136 $ - $ 20 $ 1,116 5.38 After 5 to 10 years 10,741 - 718 10,023 4.47 After 10 years 144,313 - 22,693 121,620 4.74 Total investment securities held to maturity $ 156,190 $ - $ 23,431 $ 132,759 4.73

INTEREST AND DIVIDEND ON INVE48

INTEREST AND DIVIDEND ON INVESTMENTS (Tables)	12 Months Ended
	Dec. 31, 2017
Interest and Dividend on Investments [Abstract]
Schedule of of interest on investments and FHLB dividend income [Table Text Block]	Year Ended December 31, 2017 2016 2015 (In thousands) Mortgage-backed securities: Taxable $ 9,656 $ 11,246 $ 13,520 Exempt 24,575 20,921 23,779 34,231 32,167 37,299 PR government obligations, U.S. Treasury securities, and U.S. government agencies: Taxable 2,091 4,131 2,628 Exempt 12,690 13,145 13,848 14,781 17,276 16,476 Other investment securities (including FHLB dividends) Taxable 2,113 1,462 1,075 Total interest income on investment securities 51,125 50,905 54,850 Interest on money market instruments: Taxable 4,609 2,669 1,490 Exempt 5 696 658 Total interest income on money market instruments 4,614 3,365 2,148 Total interest and dividend income on investments and money market instruments $ 55,739 $ 54,270 $ 56,998
Schedule of components of interest and dividend income on investments [Table Text Block]	The following table summarizes the components of interest and dividend income on investments: Year Ended December 31, 2017 2016 2015 (In thousands) Interest income on investment securities and money market investments $ 53,634 $ 52,816 $ 55,923 Dividends on FHLB stock 2,105 1,454 1,075 Total interest income and dividends on investments $ 55,739 $ 54,270 $ 56,998

LOAN PORTFOLIO (Tables)

LOAN PORTFOLIO (Tables)	12 Months Ended
	Dec. 31, 2017
Loan Portfolio Held for Investment [Table Text Block]	As of As of December 31, December 31, 2017 2016 (In thousands) Residential mortgage loans, mainly secured by first mortgages $ 3,290,957 $ 3,296,031 Commercial loans: Construction loans 111,397 124,951 Commercial mortgage loans 1,614,972 1,568,808 Commercial and Industrial loans (1) 2,083,253 2,180,455 Total commercial loans 3,809,622 3,874,214 Finance leases 257,462 233,335 Consumer loans 1,492,435 1,483,293 Loans held for investment 8,850,476 8,886,873 Allowance for loan and lease losses (231,843) (205,603) Loans held for investment, net $ 8,618,633 $ 8,681,270 (1) As of December 31, 2017 and 2016, includes $833.5 million and $853.9 million, respectively, of commercial loans that are secured by real estate but are not dependent upon the real estate for repayment.
Loans Held for Investment on Which Accrual of Interest Income had been Discontinued [Table Text Block]	Loans held for investment on which accrual of interest income had been discontinued were as follows: As of As of December 31, December 31, 2017 2016 (In thousands) Non-performing loans: Residential mortgage $ 178,291 $ 160,867 Commercial mortgage 156,493 178,696 Commercial and Industrial 85,839 146,599 Construction: Land 15,026 11,026 Construction-commercial 35,100 36,893 Construction-residential 1,987 1,933 Consumer: Auto loans 10,211 14,346 Finance leases 1,237 1,335 Other consumer loans 5,370 8,399 Total non-performing loans held for investment (1)(2)(3) $ 489,554 $ 560,094 ________________ (1) Excludes $8.3 million and $8.1 million of non-performing loans held for sale as of December 31, 2017 and 2016, respectively. (2) Amount excludes PCI loans with a carrying value of approximately $158.2 million and $165.8 million as of December 31, 2017 and 2016, respectively, primarily mortgage loans acquired from Doral Bank in the first quarter of 2015 and from Doral Financial in the second quarter of 2014, as further discussed below. These loans are not considered non-performing due to the application of the accretion method, under which these loans will accrete interest income over the remaining life of the loans using an estimated cash flow analysis. (3) Non-performing loans exclude $374.7 million and $384.9 million of TDR loans that are in compliance with the modified terms and in accrual status as of December 31, 2017 and 2016, respectively.
Corporation's Aging of Loans Held for Investment Portfolio [Table Text Block]	The Corporation’s aging of the loans held-for-investment portfolio is as follows: As of December 31, 2017 30-59 Days Past Due 60-89 Days Past Due 90 days or more Past Due (1) Total Past Due Purchased Credit-Impaired Loans Current Total loans held for investment 90 days past due and still accruing (2) (3) (In thousands) Residential mortgage: FHA/VA and other government-guaranteed loans (2) (3) (4) $ - $ 6,792 $ 102,815 $ 109,607 $ - $ 29,332 $ 138,939 $ 102,815 Other residential mortgage loans (4) - 92,502 193,750 286,252 153,991 2,711,775 3,152,018 15,459 Commercial: Commercial and Industrial loans 8,971 576 88,156 97,703 - 1,985,550 2,083,253 2,317 Commercial mortgage loans (4) - 7,525 163,180 170,705 4,183 1,440,084 1,614,972 6,687 Construction: Land (4) - 124 15,177 15,301 - 11,630 26,931 151 Construction-commercial - - 35,100 35,100 - 41,456 76,556 - Construction-residential - 95 1,987 2,082 - 5,828 7,910 - Consumer: Auto loans 57,560 23,783 10,211 91,554 - 752,777 844,331 - Finance leases 10,549 3,484 1,237 15,270 - 242,192 257,462 - Other consumer loans 10,776 5,052 9,361 25,189 - 622,915 648,104 3,991 Total loans held for investment $ 87,856 $ 139,933 $ 620,974 $ 848,763 $ 158,174 $ 7,843,539 $ 8,850,476 $ 131,420 (1) Includes non-performing loans and accruing loans that are contractually delinquent 90 days or more (i.e., FHA/VA guaranteed loans and credit cards). Credit card loans continue to accrue finance charges and fees until charged-off at 180 days. (2) It is the Corporation's policy to report delinquent residential mortgage loans insured by the FHA or guaranteed by the VA as past-due loans 90 days and still accruing as opposed to non-performing loans since the principal repayment is insured. These balances include $29.9 million of residential mortgage loans insured by the FHA or guaranteed by the VA that are over 15 months delinquent, and are no longer accruing interest as of December 31, 2017. (3) As of December 31, 2017, includes $62.1 million of defaulted loans collateralizing GNMA securities for which the Corporation has an unconditional option (but not an obligation) to repurchase the defaulted loans. (4) According to the Corporation's delinquency policy and consistent with the instructions for the preparation of the Consolidated Financial Statements for Bank Holding Companies (FR Y-9C) required by the Federal Reserve Board, residential mortgage, commercial mortgage, and construction loans are considered past due when the borrower is in arrears on two or more monthly payments. FHA/VA government-guaranteed loans, other residential mortgage loans, commercial mortgage loans, and land loans past due 30-59 days as of December 31, 2017 amounted to $6.0 million, $224.0 million, $9.0 million, and $2.5 million, respectively. As of December 31, 2016 30-59 Days Past Due 60-89 Days Past Due 90 days or more Past Due (1) Total Past Due Purchased Credit-Impaired Loans Current Total loans held for investment 90 days past due and still accruing (2) (3) (In thousands) Residential mortgage: FHA/VA and other government-guaranteed loans (2) (3) (4) $ - $ 5,179 $ 77,052 $ 82,231 $ - $ 44,627 $ 126,858 $ 77,052 Other residential mortgage loans (4) - 94,004 177,568 271,572 162,676 2,734,925 3,169,173 16,701 Commercial: Commercial and Industrial loans 14,195 3,724 151,967 169,886 - 2,010,569 2,180,455 5,368 Commercial mortgage loans (4) - 4,534 181,977 186,511 3,142 1,379,155 1,568,808 3,281 Construction: Land (4) - 436 11,504 11,940 - 19,826 31,766 478 Construction-commercial - - 36,893 36,893 - 40,582 77,475 - Construction-residential (4) - - 1,933 1,933 - 13,777 15,710 - Consumer: Auto loans 57,142 13,523 14,346 85,011 - 762,947 847,958 - Finance leases 7,714 1,671 1,335 10,720 - 222,615 233,335 - Other consumer loans 7,675 5,254 12,328 25,257 - 610,078 635,335 3,929 Total loans held for investment $ 86,726 $ 128,325 $ 666,903 $ 881,954 $ 165,818 $ 7,839,101 $ 8,886,873 $ 106,809 (1) Includes non-performing loans and accruing loans that are contractually delinquent 90 days or more (i.e., FHA/VA guaranteed loans and credit cards). Credit card loans continue to accrue finance charges and fees until charged-off at 180 days. (2) It is the Corporation's policy to report delinquent residential mortgage loans insured by the FHA or guaranteed by the VA as past-due loans 90 days and still accruing as opposed to non-performing loans since the principal repayment is insured. These balances include $29.3 million of residential mortgage loans insured by the FHA or guaranteed by the VA that are over 15 months delinquent, and are no longer accruing interest as of December 31, 2016. (3) As of December 31, 2016, includes $43.7 million of defaulted loans collateralizing GNMA securities for which the Corporation has an unconditional option (but not an obligation) to repurchase the defaulted loans. (4) According to the Corporation's delinquency policy and consistent with the instructions for the preparation of the Consolidated Financial Statements for Bank Holding Companies (FR Y-9C) required by the Federal Reserve Board, residential mortgage, commercial mortgage, and construction loans are considered past due when the borrower is in arrears two or more monthly payments. FHA/VA government-guaranteed loans, other residential mortgage loans, commercial mortgage loans, land loans, and construction-residential loans past-due 30-59 days as of December 31, 2016 amounted to $9.9 million, $142.8 million, $4.6 million, $0.7 million, and $0.4 million, respectively.
Corporation's Credit Quality Indicators by Loan [Table Text Block]	The Corporation’s credit quality indicators by loan type as of December 31, 2017 and 2016 are summarized below: Commercial Credit Exposure-Credit Risk Profile based on Creditworthiness Category: Substandard Doubtful Loss Total Adversely Classified (1) Total Portfolio December 31, 2017 (In thousands) Commercial Mortgage $ 257,503 $ 4,166 $ - $ 261,669 $ 1,614,972 Construction: Land 15,971 490 - 16,461 26,931 Construction-commercial 35,100 - - 35,100 76,556 Construction-residential 1,987 - - 1,987 7,910 Commercial and Industrial 154,416 3,854 676 158,946 2,083,253 Commercial Credit Exposure-Credit Risk Profile based on Creditworthiness Category: Substandard Doubtful Loss Total Adversely Classified (1) Total Portfolio December 31, 2016 (In thousands) Commercial Mortgage $ 193,391 $ 35,416 $ - $ 228,807 $ 1,568,808 Construction: Land 19,345 - - 19,345 31,766 Construction-commercial 36,893 - - 36,893 77,475 Construction-residential 1,933 - - 1,933 15,710 Commercial and Industrial 133,599 67,996 784 202,379 2,180,455 (1) Excludes $8.3 million and $8.1 million of non-performing loans held for sale as of December 31, 2017 and 2016, respectively. December 31, 2017 Consumer Credit Exposure-Credit Risk Profile Based on Payment Activity Residential Real-Estate Consumer FHA/VA/ Guaranteed (1) Other residential loans Auto Finance Leases Other Consumer (In thousands) Performing $ 138,939 $ 2,819,736 $ 834,120 $ 256,225 $ 642,734 Purchased Credit-Impaired (2) - 153,991 - - - Non-performing - 178,291 10,211 1,237 5,370 Total $ 138,939 $ 3,152,018 $ 844,331 $ 257,462 $ 648,104 (1) It is the Corporation's policy to report delinquent residential mortgage loans insured by the FHA or guaranteed by the VA as past due loans 90 days and still accruing as opposed to non-performing loans since the principal repayment is insured. This balance includes $29.9 million of residential mortgage loans insured by the FHA or guaranteed by the VA that are over 15 months delinquent, and are no longer accruing interest as of December 31, 2017. (2) PCI loans are excluded from non-performing statistics due to the application of the accretion method, under which these loans will accrete interest income over the remaining life of the loans using estimated cash flow analyses. December 31, 2016 Consumer Credit Exposure-Credit Risk Profile Based on Payment Activity Residential Real-Estate Consumer FHA/VA/ Guaranteed (1) Other residential loans Auto Finance Leases Other Consumer (In thousands) Performing $ 126,858 $ 2,845,630 $ 833,612 $ 232,000 $ 626,936 Purchased Credit-Impaired (2) - 162,676 - - - Non-performing - 160,867 14,346 1,335 8,399 Total $ 126,858 $ 3,169,173 $ 847,958 $ 233,335 $ 635,335 (1) It is the Corporation's policy to report delinquent residential mortgage loans insured by the FHA or guaranteed by the VA as past due loans 90 days and still accruing as opposed to non-performing loans since the principal repayment is insured. This balance includes $29.3 million of residential mortgage loans insured by the FHA or guaranteed by the VA that are over 15 months delinquent, and are no longer accruing interest as of December 31, 2016. (2) PCI loans are excluded from non-performing statistics due to the application of the accretion method, under which these loans will accrete interest income over the remaining life of the loans using estimated cash flow analyses.
Impaired Loans [Table Text Block]	Impaired Loans Recorded Investment Unpaid Principal Balance Related Specific Allowance Average Recorded Investment Interest Income Recognized on Accrual Basis Interest Income Recognized on Cash Basis (In thousands) As of December 31, 2017 With no related specific allowance recorded: FHA/VA-Guaranteed loans $ - $ - $ - $ - $ - $ - Other residential mortgage loans 116,818 154,048 - 120,241 2,797 1,267 Commercial: Commercial mortgage loans 65,100 100,612 - 86,563 720 277 Commercial and Industrial loans 28,292 31,254 - 28,567 659 17 Construction: Land 48 49 - 48 - 1 Construction-commercial - - - - - - Construction-residential - - - - - - Consumer: Auto loans 267 267 - 290 3 - Finance leases - - - - - - Other consumer loans 2,521 3,688 - 2,745 158 65 $ 213,046 $ 289,918 $ - $ 238,454 $ 4,337 $ 1,627 With a related specific allowance recorded: FHA/VA-Guaranteed loans $ - $ - $ - $ - $ - $ - Other residential mortgage loans 316,616 349,284 22,086 318,606 14,519 1,211 Commercial: Commercial mortgage loans 87,814 124,084 9,783 93,720 1,263 113 Commercial and Industrial loans 90,008 112,005 12,359 92,666 788 386 Construction: Land 11,865 19,973 1,402 14,126 372 37 Construction-commercial 35,101 38,595 560 35,996 - - Construction-residential 252 355 55 252 - - Consumer: Auto loans 22,338 22,338 3,665 24,328 1,778 - Finance leases 2,184 2,184 104 2,428 168 - Other consumer loans 11,084 11,830 1,396 11,579 1,018 79 $ 577,262 $ 680,648 $ 51,410 $ 593,701 $ 19,906 $ 1,826 Total: FHA/VA-Guaranteed loans $ - $ - $ - $ - $ - $ - Other residential mortgage loans 433,434 503,332 22,086 438,847 17,316 2,478 Commercial: Commercial mortgage loans 152,914 224,696 9,783 180,283 1,983 390 Commercial and Industrial loans 118,300 143,259 12,359 121,233 1,447 403 Construction: Land 11,913 20,022 1,402 14,174 372 38 Construction-commercial 35,101 38,595 560 35,996 - - Construction-residential 252 355 55 252 - - Consumer: Auto loans 22,605 22,605 3,665 24,618 1,781 - Finance leases 2,184 2,184 104 2,428 168 - Other consumer loans 13,605 15,518 1,396 14,324 1,176 144 $ 790,308 $ 970,566 $ 51,410 $ 832,155 $ 24,243 $ 3,453 Recorded Investment Unpaid Principal Balance Related Specific Allowance Average Recorded Investment Interest Income Recognized Accrual Basis Interest Income Recognized Cash Basis (In thousands) As of December 31, 2016 With no related specific allowance recorded: FHA/VA-Guaranteed loans $ - $ - $ - $ - $ - $ - Other residential mortgage loans 67,996 82,602 - 71,003 741 731 Commercial: Commercial mortgage loans 72,620 91,685 - 80,713 940 550 Commercial and Industrial loans 14,656 24,642 - 17,209 42 - Construction: Land 180 233 - 212 2 2 Construction-commercial - - - - - - Construction-residential 956 1,531 - 956 - - Consumer: Auto loans 599 599 - 615 7 - Finance leases 94 94 - 95 1 - Other consumer loans 4,516 5,876 - 4,696 233 106 $ 161,617 $ 207,262 $ - $ 175,499 $ 1,966 $ 1,389 With a related specific allowance recorded: FHA/VA-Guaranteed loans $ - $ - $ - $ - $ - $ - Other residential mortgage loans 374,271 423,648 8,633 380,273 17,751 1,503 Commercial: Commercial mortgage loans 121,771 133,883 26,172 122,609 463 173 Commercial and Industrial loans 138,887 165,399 22,638 149,153 589 1,287 Construction: Land 14,870 19,918 947 15,589 168 49 Construction-commercial 36,893 38,721 324 38,191 - - Construction-residential 392 551 134 392 - - Consumer: Auto loans 24,276 24,276 3,717 26,562 1,813 - Finance leases 2,553 2,553 71 2,751 202 - Other consumer loans 12,375 12,734 1,785 13,322 1,143 48 $ 726,288 $ 821,683 $ 64,421 $ 748,842 $ 22,129 $ 3,060 Total: FHA/VA-Guaranteed loans $ - $ - $ - $ - $ - $ - Other residential mortgage loans 442,267 506,250 8,633 451,276 18,492 2,234 Commercial: Commercial mortgage loans 194,391 225,568 26,172 203,322 1,403 723 Commercial and Industrial loans 153,543 190,041 22,638 166,362 631 1,287 Construction: Land 15,050 20,151 947 15,801 170 51 Construction-commercial 36,893 38,721 324 38,191 - - Construction-residential 1,348 2,082 134 1,348 - - Consumer: Auto loans 24,875 24,875 3,717 27,177 1,820 - Finance leases 2,647 2,647 71 2,846 203 - Other consumer loans 16,891 18,610 1,785 18,018 1,376 154 $ 887,905 $ 1,028,945 $ 64,421 $ 924,341 $ 24,095 $ 4,449
Activity for Impaired loans [Table Text Block]	The following tables show the activity for impaired loans and the related specific reserve for 2017, 2016 and 2015: 2017 2016 2015 (In thousands) Impaired Loans: Balance at beginning of year $ 887,905 $ 806,509 $ 945,407 Loans determined impaired during the year 140,977 288,202 160,837 Charge-offs (1) (82,113) (67,210) (99,023) Loans sold, net of charge-offs (53,245) (8,675) (67,836) Reclassification from loans held for sale - - 40,005 Increases to existing impaired loans 8,292 3,236 3,340 Foreclosures (37,513) (36,161) (57,728) Loans no longer considered impaired (3,526) (27,643) (46,489) Paid in full or partial payments (70,469) (70,353) (72,004) Balance at end of year $ 790,308 $ 887,905 $ 806,509 (1) For the year ended December 31, 2017, includes a charge-off of $10.7 million related to the sale of the PREPA credit line, as further discussed below. For the year ended December 31, 2016, includes $4.2 million of charge-offs related to impaired loans included in a sale of a $16.3 million pool of non-performing assets and, for the year ended December 31, 2015, includes $63.9 million of charge-offs related to a bulk sales of assets, as further discussed below.
Activity for Specific Reserve [Table Text Block]	(In thousands) 2017 2016 2015 Specific Reserve: Balance at beginning of year $ 64,421 $ 52,581 $ 55,205 Provision for loan losses 68,375 78,695 91,515 Net charge-offs (81,386) (66,855) (94,139) Balance at end of year $ 51,410 $ 64,421 $ 52,581
Carrying Value Of Purchased Credit Impaired Loans	The carrying amount of PCI loans follows: As of As of December 31, December 31, 2017 2016 (In thousands) Residential mortgage loans $ 153,991 $ 162,676 Commercial mortgage loans 4,183 3,142 Total PCI loans $ 158,174 $ 165,818 Allowance for loan losses (11,251) (6,857) Total PCI loans, net of allowance for loan losses $ 146,923 $ 158,961
Accretable Yield [Table Text Block]	Changes in the accretable yield of PCI loans for the years ended December 31, 2017 and 2016 were as follows: December 31, 2017 December 31, 2016 (In thousands) Balance at beginning of year $ 116,462 $ 118,385 Accretion recognized in earnings (10,810) (11,533) Reclassification (to) from non-accretable (1,970) 9,610 Balance at end of period $ 103,682 $ 116,462
Selected Information on TDRs Includes Recorded Investment by Loan Class and Modification Type [Table Text Block]	Selected information on TDR loans that includes the recorded investment by loan class and modification type is summarized in the following tables. This information reflects all TDRs: As of December 31, 2017 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) Troubled Debt Restructurings: Non-FHA/VA Residential Mortgage loans $ 25,964 $ 8,318 $ 267,578 $ - $ - $ 62,070 $ 363,930 Commercial Mortgage loans 6,563 2,094 31,870 - - 10,285 50,812 Commercial and Industrial loans 2,510 20,648 16,049 - 6,623 48,282 94,112 Construction loans: Land 18 3,941 2,186 - - 331 6,476 Construction-commercial - - - 35,100 - - 35,100 Construction-residential - - - - - 217 217 Consumer loans - Auto - 1,347 14,233 - - 7,025 22,605 Finance Leases - 238 1,946 - - - 2,184 Consumer loans - Other 892 2,097 6,891 217 - 1,686 11,783 Total Troubled Debt Restructurings $ 35,947 $ 38,683 $ 340,753 $ 35,317 $ 6,623 $ 129,896 $ 587,219 (1) Other concessions granted by the Corporation include deferral of principal and/or interest payments for a period longer than what would be considered insignificant, payment plans under judicial stipulation, or a combination of the concessions listed in the table. As of December 31, 2016 Interest rate below market Maturity or term extension Combination of reduction in interest rate and extension of maturity Forgiveness of principal and/or interest Other (1) Total (In thousands) Troubled Debt Restructurings: Non-FHA/VA Residential Mortgage loans $ 29,254 $ 8,373 $ 280,588 $ - $ 57,594 $ 375,809 Commercial Mortgage loans 6,044 2,007 30,005 - 10,686 48,742 Commercial and Industrial loans 2,111 66,830 16,359 863 47,358 133,521 Construction loans: Land - 6,735 2,219 - 408 9,362 Construction-commercial - - - 36,893 - 36,893 Construction-residential - - - - 357 357 Consumer loans - Auto - 1,706 14,698 - 8,471 24,875 Finance Leases - 366 2,281 - - 2,647 Consumer loans - Other 236 2,518 9,662 299 2,127 14,842 Total Troubled Debt Restructurings $ 37,645 $ 88,535 $ 355,812 $ 38,055 $ 127,001 $ 647,048 (1) Other concessions granted by the Corporation include deferral of principal and/or interest payments for a period longer than what would be considered insignificant, payment plans under judicial stipulation, or a combination of the concessions listed in the table. As of December 31, 2015 Interest rate below market Maturity or term extension Combination of reduction in interest rate and extension of maturity Forgiveness of principal and/or interest Other (1) Total (In thousands) Troubled Debt Restructurings: Non-FHA/VA Residential Mortgage loans $ 29,066 $ 6,027 $ 297,310 $ - $ 50,269 $ 382,672 Commercial Mortgage Loans 4,379 1,244 26,109 - 12,766 44,498 Commercial and Industrial Loans 2,163 75,104 27,214 3,027 42,746 150,254 Construction Loans: Land - 229 2,165 - 372 2,766 Construction-Commercial - - - 39,466 - 39,466 Construction-Residential - - 3,046 - 436 3,482 Consumer Loans - Auto - 2,330 12,388 - 6,864 21,582 Finance Leases - 621 1,456 - - 2,077 Consumer Loans - Other 89 1,604 11,026 327 1,748 14,794 Total Troubled Debt Restructurings $ 35,697 $ 87,159 $ 380,714 $ 42,820 $ 115,201 $ 661,591 (1) Other concessions granted by the Corporation include deferral of principal and/or interest payments for a period longer than what would be considered insignificant, payment plans under judicial stipulation, or a combination of the concessions listed in the table.
Corporation's TDR Activity [Table Text Block]	The following table presents the Corporation's TDR loans activity: Year Ended Year Ended Year Ended December 31, 2017 December 31, 2016 December 31, 2015 (In thousands) Beginning balance of TDRs $ 647,048 $ 661,591 $ 694,453 New TDRs 93,837 84,942 111,890 Increases to existing TDRs 6,575 3,921 1,018 Charge-offs post-modification (1)(2) (32,963) (24,876) (64,116) Sales, net of charge-offs (53,245) (3,761) (44,048) Foreclosures (25,059) (16,834) (39,706) Removed from the TDR classification - (3,031) - Reclassification from loans held for sale (3) - - 40,005 Paid-off and partial payments (48,974) (54,904) (37,905) Ending balance of TDRs $ 587,219 $ 647,048 $ 661,591 (1) For the year ended December 31, 2017, includes a $10.7 million charge-off related to the sale of the PREPA credit line. (2) For the year ended December 31, 2016, includes $1.3 million of charge-offs related to TDRs included in the sale of the $16.3 million pool of non-performing assets. For the year ended December 31, 2015, includes $45.3 million of charge-offs related to TDRs included in the bulk sale of assets. (3) During the third quarter of 2015, upon the signing of a new agreement with the borrower, the Corporation changed its intent to sell a $40.0 million construction loan in the Virgin Islands. Accordingly, the loan was transferred back from held for sale to held for investment and continues to be classified as a TDR and a non-performing loan.
Breakdown Between Accrual and Nonaccrual Status of TDRs [Table Text Block]	The following table provides a breakdown of the TDR loans by those in accrual and nonaccrual status: As of December 31, 2017 Accrual Nonaccrual (1) Total TDRs (In thousands) Non-FHA/VA Residential Mortgage loans $ 280,729 $ 83,201 $ 363,930 Commercial Mortgage loans 23,329 27,483 50,812 Commercial and Industrial loans 41,536 52,576 94,112 Construction loans: Land 1,291 5,185 6,476 Construction-commercial - 35,100 35,100 Construction-residential - 217 217 Consumer loans - Auto 15,548 7,057 22,605 Finance Leases 1,968 216 2,184 Consumer loans - Other 10,294 1,489 11,783 Total Troubled Debt Restructurings $ 374,695 $ 212,524 $ 587,219 (1) Included in non-accrual loans are $88.6 million in loans that are performing under the terms of the restructuring agreement but are reported in non-accrual status until the restructured loans meet the criteria of sustained payment performance under the revised terms for reinstatement to accrual status and are deemed fully collectible. As of December 31, 2016 Accrual Nonaccrual (1) Total TDRs (In thousands) Non-FHA/VA Residential Mortgage loans $ 295,656 $ 80,153 $ 375,809 Commercial Mortgage loans 32,340 16,402 48,742 Commercial and Industrial loans 18,496 115,025 133,521 Construction loans: Land 7,732 1,630 9,362 Construction-commercial - 36,893 36,893 Construction-residential - 357 357 Consumer loans - Auto 16,253 8,622 24,875 Finance Leases 2,542 105 2,647 Consumer loans - Other 11,868 2,974 14,842 Total Troubled Debt Restructurings $ 384,887 $ 262,161 $ 647,048 (1) Included in non-accrual loans are $110.6 million in loans that are performing under the terms of the restructuring agreement but are reported in non-accrual status until the restructured loans meet the criteria of sustained payment performance under the revised terms for reinstatement to accrual status and are deemed fully collectible.
Schedule Of Troubled Debt Restructurings [Table Text Block]	Year ended December 31, 2017 Number of contracts Pre-modification Outstanding Recorded Investment Post-modification Outstanding Recorded Investment (In thousands) Troubled Debt Restructurings: Non-FHA/VA Residential Mortgage loans 132 $ 19,484 $ 19,263 Commercial Mortgage loans 13 25,722 25,018 Commercial and Industrial loans 21 39,428 39,338 Construction loans: Land 4 122 125 Consumer loans - Auto 426 6,451 6,451 Finance Leases 22 548 548 Consumer loans - Other 657 3,041 3,094 Total Troubled Debt Restructurings 1,275 $ 94,796 $ 93,837 Year ended December 31, 2016 Number of contracts Pre-modification Outstanding Recorded Investment Post-modification Outstanding Recorded Investment (In thousands) Troubled Debt Restructurings: Non-FHA/VA Residential Mortgage loans 209 $ 30,940 $ 29,668 Commercial Mortgage loans 11 5,710 5,739 Commercial and Industrial loans 25 22,182 22,184 Construction loans: Land 9 6,759 6,756 Consumer loans - Auto 744 13,141 13,141 Finance Leases 74 1,878 1,878 Consumer loans - Other 1,156 5,496 5,576 Total Troubled Debt Restructurings 2,228 $ 86,106 $ 84,942 Year ended December 31, 2015 Number of contracts Pre-modification Outstanding Recorded Investment Post-modification Outstanding Recorded Investment (In thousands) Troubled Debt Restructurings: Non-FHA/VA Residential Mortgage loans 408 $ 67,006 $ 64,679 Commercial Mortgage loans 16 22,366 19,914 Commercial and Industrial loans 5 5,971 5,351 Construction loans: Land 7 603 600 Consumer loans - Auto 756 12,219 11,985 Finance Leases 55 1,447 1,250 Consumer loans - Other 1,338 8,158 8,111 Total Troubled Debt Restructurings 2,585 $ 117,770 $ 111,890
Loan Modifications Considered Troubled Debt Restructurings Defaulted [Table Text Block]	Year ended December 31, 2017 2016 2015 Number of contracts Recorded Investment Number of contracts Recorded Investment Number of contracts Recorded Investment (In thousands) Non-FHA/VA Residential Mortgage loans 46 $ 5,355 50 $ 7,673 69 $ 10,240 Commercial Mortgage loans 1 57 - - 1 2,179 Commercial and Industrial loans - - - - 4 5,745 Consumer loans - Auto 14 207 51 764 13 159 Finance Leases 1 39 2 43 6 185 Consumer loans - Other 99 387 119 454 172 706 Total 161 $ 6,045 222 $ 8,934 265 $ 19,214
Loan Restructuring and Effect on Allowance for Loan and Lease Losses [Table Text Block]	(In thousands) December 31, 2017 December 31, 2016 December 31, 2015 Principal balance deemed collectible at end of year $ 35,577 $ 36,971 $ 39,329 Amount (recovered) charged off $ - $ - $ - (Release) charges to the provision for loan losses $ (1,294) $ 4,279 $ 131 Allowance for loan losses at end of year $ 3,846 $ 5,141 $ 862
Past Due Purchased Credit Impaired Table [Text Block]	The following tables present PCI loans by past due status as of December 31, 2017 and 2016: As of December 31, 2017 30-59 Days 60-89 Days 90 days or more Total Past Due Total PCI loans Current (In thousands) Residential mortgage loans $ - $ 16,600 $ 26,471 $ 43,071 $ 110,920 $ 153,991 Commercial mortgage loans - 355 2,834 3,189 994 4,183 Total (1) $ - $ 16,955 $ 29,305 $ 46,260 $ 111,914 $ 158,174 _____________ (1) According to the Corporation's delinquency policy and consistent with the instructions for the preparation of the Consolidated Financial Statements for Bank Holding Companies (FR Y-9C) required by the Federal Reserve Board, residential mortgage and commercial mortgage loans are considered past due when the borrower is in arrears two or more monthly payments. PCI residential mortgage loans and commercial mortgage loans past due 30-59 days as of December 31, 2017 amounted to $28.1 million and $0.2 million, respectively. As of December 31, 2016 30-59 Days 60-89 Days 90 days or more Total Past Due Total PCI loans Current (In thousands) Residential mortgage loans $ - $ 11,892 $ 27,849 $ 39,741 $ 122,935 $ 162,676 Commercial mortgage loans - 355 1,150 1,505 1,637 3,142 Total (1) $ - $ 12,247 $ 28,999 $ 41,246 $ 124,572 $ 165,818 _____________ (1) According to the Corporation's delinquency policy and consistent with the instructions for the preparation of the Consolidated Financial Statements for Bank Holding Companies (FR Y-9C) required by the Federal Reserve Board, residential mortgage and commercial mortgage loans are considered past due when the borrower is in arrears two or more monthly payments. PCI residential mortgage loans and commercial mortgage loans past due 30-59 days as of December 31, 2016 amounted to $22.3 million and $0.1 million, respectively.
Changes In Carrying Amount Of Purchased Credit Impaired Loans Table [Text Block]	Changes in the carrying amount of loans accounted for pursuant to ASC 310-30 follows: Year ended Year ended December 31, 2017 December 31, 2016 (In thousands) Balance at beginning of year $ 165,818 $ 173,913 Accretion 10,810 11,533 Collections (15,400) (17,184) Foreclosures (3,054) (2,444) Ending balance $ 158,174 $ 165,818 Allowance for loan losses (11,251) (6,857) Ending balance, net of allowance for loan losses $ 146,923 $ 158,961
Allowance For Credit Losses On Purchased Credit Impaired Loans [Table Text Block]	Changes in the allowance for loan losses related to PCI loans follows: Year ended December 31, 2017 December 31, 2016 Balance at beginning of year $ 6,857 $ 3,962 Provision for loan losses 4,394 2,895 Balance at end of period $ 11,251 $ 6,857

ALLOWANCE FOR LOAN AND LEASE 50

ALLOWANCE FOR LOAN AND LEASE LOSSES (Tables)	12 Months Ended
	Dec. 31, 2017
Changes in Allowance for Loan and Lease Losses [Table Text Block]	The changes in the allowance for loan and lease losses were as follows: Residential Commercial Commercial and Construction Consumer Year Ended December 31, 2017 Mortgage Loans Mortgage Loans Industrial Loans Loans Loans Total (In thousands) Allowance for loan and lease losses: Beginning balance $ 33,980 $ 57,261 $ 61,953 $ 2,562 $ 49,847 $ 205,603 Charge-offs (28,186) (39,092) (19,855) (3,607) (44,030) (134,770) Recoveries 2,437 270 5,755 732 7,562 16,756 Provision 50,744 30,054 1,018 4,835 57,603 144,254 Ending balance $ 58,975 $ 48,493 $ 48,871 $ 4,522 $ 70,982 $ 231,843 Ending balance: specific reserve for impaired loans $ 22,086 $ 9,783 $ 12,359 $ 2,017 $ 5,165 $ 51,410 Ending balance: purchased credit-impaired loans (1) $ 10,873 $ 378 $ - $ - $ - $ 11,251 Ending balance: general allowance $ 26,016 $ 38,332 $ 36,512 $ 2,505 $ 65,817 $ 169,182 Loans held for investment: Ending balance $ 3,290,957 $ 1,614,972 $ 2,083,253 $ 111,397 $ 1,749,897 $ 8,850,476 Ending balance: impaired loans $ 433,434 $ 152,914 $ 118,300 $ 47,266 $ 38,394 $ 790,308 Ending balance: purchased credit-impaired loans $ 153,991 $ 4,183 $ - $ - $ - $ 158,174 Ending balance: loans with general allowance $ 2,703,532 $ 1,457,875 $ 1,964,953 $ 64,131 $ 1,711,503 $ 7,901,994 Residential Commercial Commercial and Construction Consumer Year Ended December 31, 2016 Mortgage Loans Mortgage Loans Industrial Loans Loans Loans Total (In thousands) Allowance for loan and lease losses: Beginning balance $ 39,570 $ 68,211 $ 68,768 $ 3,519 $ 60,642 $ 240,710 Charge-offs (33,621) (20,454) (26,579) (1,770) (54,504) (136,928) Recoveries 2,941 816 2,689 316 8,326 15,088 Provision (release) 25,090 8,688 17,075 497 35,383 86,733 Ending balance $ 33,980 $ 57,261 $ 61,953 $ 2,562 $ 49,847 $ 205,603 Ending balance: specific reserve for impaired loans $ 8,633 $ 26,172 $ 22,638 $ 1,405 $ 5,573 $ 64,421 Ending balance: purchased credit-impaired loans (1) $ 6,632 $ 225 $ - $ - $ - $ 6,857 Ending balance: general allowance $ 18,715 $ 30,864 $ 39,315 $ 1,157 $ 44,274 $ 134,325 Loans held for investment: Ending balance $ 3,296,031 $ 1,568,808 $ 2,180,455 $ 124,951 $ 1,716,628 $ 8,886,873 Ending balance: impaired loans $ 442,267 $ 194,391 $ 153,543 $ 53,291 $ 44,413 $ 887,905 Ending balance: purchased credit-impaired loans $ 162,676 $ 3,142 $ - $ - $ - $ 165,818 Ending balance: loans with general allowance $ 2,691,088 $ 1,371,275 $ 2,026,912 $ 71,660 $ 1,672,215 $ 7,833,150 (1) Refer to Note 9 - Loans Held for Investment - PCI Loans for additional information about changes in the allowance for loan losses related to PCI loans.

LOANS HELD FOR SALE (Tables)

LOANS HELD FOR SALE (Tables)	12 Months Ended
	Dec. 31, 2017
Portfolio of Loans Held for Sale [Table Text Block]	December 31, 2017 2016 (In thousands) Residential mortgage loans $ 24,690 $ 41,927 Construction loans 8,290 8,079 Total $ 32,980 $ 50,006

OTHER REAL ESTATE OWNED (Tables

OTHER REAL ESTATE OWNED (Tables)	12 Months Ended
	Dec. 31, 2017
Text Block [Abstract]
Schedule Of Other Real Estate Assets And Foreclosed Properties [Table Text Block]	The following table presents OREO inventory as of the dates indicated: December 31, (In thousands) 2017 2016 OREO OREO balances, carrying value: Residential (1) $ 54,381 $ 46,917 Commercial 82,871 78,698 Construction 10,688 12,066 Total $ 147,940 $ 137,681 (1) Excludes $21.3 million and $15.0 million as of December 31, 2017 and 2016, respectively, of foreclosures that meet the conditions of ASC 310-40 and are presented as a receivable (other assets) in the statement of financial condition.

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	12 Months Ended
	Dec. 31, 2017
Related Party Transactions [Abstract]
Schedule of Related Party Transactions [Table Text Block]	Amount (In thousands) Balance at December 31, 2015 $ 1,252 New loans 102 Payments (146) Other changes - Balance at December 31, 2016 1,208 New loans 65 Payments (189) Other changes - Balance at December 31, 2017 $ 1,084

PROPERTY PLANT AND EQUIPMENT (T

PROPERTY PLANT AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2017
Property Plant And Equipment [Abstract]
Property Plant And Equipment [Text Block]	Useful Life In Years As of December 31, 2017 2016 (Dollars in thousands) Buildings and improvements 10-35 $ 132,008 $ 139,533 Leasehold improvements 1-10 53,866 60,605 Furniture and equipment 2-10 166,853 165,386 352,727 365,524 Accumulated depreciation and amortization (245,777) (248,335) 106,950 117,189 Land 24,640 25,279 Projects in progress 10,305 8,360 Total premises and equipment, net $ 141,895 $ 150,828

GOODWILL AND OTHER INTANGIBLES

GOODWILL AND OTHER INTANGIBLES (Tables)	12 Months Ended
	Dec. 31, 2017
Gross Amount and Accumulated Amortization of Other Intangible Assets [Table Text Block]	The following table shows the gross amount and accumulated amortization of the Corporation’s intangible assets recognized as part of Other Assets in the consolidated statements of financial condition: As of December 31, 2017 2016 (Dollars in thousands) Core deposit intangible: Gross amount, beginning of period $ 51,664 $ 51,664 Accumulated amortization (1) (46,186) (44,466) Net carrying amount $ 5,478 $ 7,198 Remaining amortization period 7.0 years 8.1 years Purchased credit card relationship intangible: Gross amount $ 24,465 $ 24,465 Accumulated amortization (2) (16,465) (13,934) Net carrying amount $ 8,000 $ 10,531 Remaining amortization period 3.9 years 5 years Insurance customer relationship intangible: Gross amount $ 1,067 $ 1,067 Accumulated amortization (3) (292) (140) Net carrying amount $ 775 $ 927 Remaining amortization period 5.0 years 6.1 years (1) For the years ended December 31, 2017 and 2016, the amortization expense of core deposit intangibles amounted to $1.7 million and $2.0 million, respectively. (2) For the years ended December 31, 2017 and 2016, the amortization expense of the purchased credit card relationship intangible amounted to $2.5 million and $2.8 million, respectively. (3) For the years ended December 31, 2017 and 2016, the amortization expense of the insurance customer relationship intangible amounted to $0.2 million and $0.1 million, respectively.
Schedule of Expected Amortization Expense [Table Text Block]	The estimated aggregate annual amortization expense related to the intangible assets for future periods is as follows: Amount (In thousands) 2018 $ 3,591 2019 3,088 2020 2,851 2021 2,658 2022 915 2023 and after 1,150

NON-CONSOLIDATED VARIABLE INT56

NON-CONSOLIDATED VARIABLE INTEREST ENTITIES AND SERVICING ASSETS (Tables)	12 Months Ended
	Dec. 31, 2017
Changes in Servicing Assets [Table Text Block]	The changes in servicing assets for the indicated years are shown below: Year Ended December 31, 2017 2016 2015 (In thousands) Balance at beginning of year $ 26,244 $ 24,282 $ 22,838 Capitalization of servicing assets 3,318 5,260 4,919 Amortization (3,091) (3,229) (3,159) Adjustment to fair value (1,611) (325) (228) Other (1) 395 256 (88) Balance at end of year $ 25,255 $ 26,244 $ 24,282 (1) Amount represents the adjustment to fair value related to the repurchase of loans serviced for others.
Changes in Impairment Allowance [Table Text Block]	Changes in the impairment allowance were as follows: Year ended December 31, 2017 2016 2015 (In thousands) Balance at beginning of year $ 461 $ 136 $ 55 Temporary impairment charges 1,611 466 285 OTTI of servicing assets (621) - (147) Recoveries - (141) (57) Balance at end of year $ 1,451 $ 461 $ 136
Components of Net Servicing Income [Table Text Block]	The components of net servicing income are shown below: Year ended December 31, 2017 2016 2015 (In thousands) Servicing fees $ 7,630 $ 7,606 $ 7,211 Late charges and prepayment penalties 405 674 765 Adjustment for loans repurchased 395 256 (88) Other (1) (35) (1) (161) Servicing income, gross 8,395 8,535 7,727 Amortization and impairment of servicing assets (4,702) (3,554) (3,387) Servicing income, net $ 3,693 $ 4,981 $ 4,340 (1) Mainly consisted of compensatory fees imposed by GSEs.
Key Economic Assumptions Used in Determining Fair Value at Time of Sale of Loans [Table Text Block]	The Corporation’s servicing assets are subject to prepayment and interest rate risks. Key economic assumptions used in determining the fair value at the time of the sale of the related mortgages ranged as follows: Maximum Minimum 2017: Constant prepayment rate: Government-guaranteed mortgage loans 6.2 % 6.0 % Conventional conforming mortgage loans 6.7 % 6.3 % Conventional non-conforming mortgage loans 9.5 % 9.1 % Discount rate: Government-guaranteed mortgage loans 12.0 % 12.0 % Conventional conforming mortgage loans 10.0 % 10.0 % Conventional non-conforming mortgage loans 14.3 % 14.3 % 2016: Constant prepayment rate: Government-guaranteed mortgage loans 7.6 % 5.9 % Conventional conforming mortgage loans 8.0 % 6.3 % Conventional non-conforming mortgage loans 14.1 % 9.3 % Discount rate: Government-guaranteed mortgage loans 12.0 % 11.5 % Conventional conforming mortgage loans 10.0 % 9.5 % Conventional non-conforming mortgage loans 14.3 % 13.8 % 2015: Constant prepayment rate: Government-guaranteed mortgage loans 9.2 % 7.8 % Conventional conforming mortgage loans 9.0 % 7.9 % Conventional non-conforming mortgage loans 14.4 % 12.9 % Discount rate: Government-guaranteed mortgage loans 11.5 % 11.5 % Conventional conforming mortgage loans 9.5 % 9.5 % Conventional non-conforming mortgage loans 13.8 % 13.8 %
Weighted-Averages of Key Economic Assumptions in Valuation Model [Table Text Block]	(Dollars in thousands) Carrying amount of servicing assets $ 25,255 Fair value $ 29,368 Weighted-average expected life (in years) 8.23 Constant prepayment rate (weighted-average annual rate) 6.30 % Decrease in fair value due to 10% adverse change $ 746 Decrease in fair value due to 20% adverse change $ 1,460 Discount rate (weighted-average annual rate) 11.23 % Decrease in fair value due to 10% adverse change $ 1,234 Decrease in fair value due to 20% adverse change $ 2,365

DEPOSITS (Tables)

DEPOSITS (Tables)	12 Months Ended
	Dec. 31, 2017
Summary of Deposit Balances [Table Text Block]	The following table summarizes deposit balances as of the dates indicated: December 31, 2017 2016 (In thousands) Type of account and interest rate: Non-interest-bearing checking accounts $ 1,833,665 $ 1,484,155 Interest-bearing savings accounts - 0.05% to 0.40% (2016- 0.05% to 0.40%) 2,401,385 2,518,496 Interest-bearing checking accounts - 0.05% to 1.00% (2016- 0.05% to 1.00%) 1,207,511 1,075,929 Certificates of deposit- 0.10% to 4.00% (2016- 0.10% to 4.00%) 2,429,585 2,312,928 Brokered certificates of deposit- 0.85% to 2.80% (2016- 0.60% to 2.80%) 1,150,485 1,439,697 $ 9,022,631 $ 8,831,205
Brokered Certificates Of Deposit Mature [Table Text Block]	Brokered CDs mature as follows: December 31, 2017 (In thousands) Three months or less $ 194,703 Over three months to six months 133,093 Over six months to one year 329,077 One to three years 360,566 Three to five years 131,666 Over five years 1,380 Total $ 1,150,485
Schedule of cash deposits maturity [Table Text Block]	The following table presents the contractual maturities of CDs, including brokered CDs, as of December 31, 2017: Total (In thousands) Three months or less $ 537,114 Over three months to six months 500,020 Over six months to one year 928,613 Over one year to two years 896,331 Over two years to three years 294,459 Over three years to four years 229,232 Over four years to five years 187,463 Over five years 6,838 Total $ 3,580,070
Schedule of Interest Expenses on Deposits [Table Text Block]	A table showing interest expense on deposits follows: Year Ended December 31, 2017 2016 2015 (In thousands) Interest-bearing checking accounts $ 4,566 $ 4,914 $ 5,440 Savings 12,520 12,392 13,660 Certificates of deposit 30,277 28,068 25,246 Brokered certificates of deposit 19,174 21,928 24,904 Total $ 66,537 $ 67,302 $ 69,250

SECURITIES SOLD UNDER AGREEME58

SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE (Tables)	12 Months Ended
	Dec. 31, 2017
Schedule Of Repurchase Agreements [Table Text Block]	December, 31 2017 2016 (Dollars in thousands) Shot-term fixed-rate repurchase agreement with a rate of 1.53% $ 100,000 $ - Long -term fixed-rate repurchase agreements, interest ranging from 1.96% to 2.26% (December 31, 2016: 1.96% to 2.83%) (1)(2) 200,000 300,000 $ 300,000 $ 300,000 (1) Reported net of securities purchased under agreements to repurchase (reverse repurchase agreements) by counterparty, when applicable, pursuant to ASC 210-20-45-11. (2) As of December 31, 2017, includes $200 million with an average rate of 2.11% that lenders have the right to call before their contractual maturities at various dates beginning on February 6, 2018. Subsequent to December 31, 2017, no lender has exercised its call option on repurchase agreements.
Schedule of Repurchase Agreement Maturity [Table Text Block]	Repurchase agreements mature as follows: December 31, 2017 (In thousands) Less than one month $ 100,000 Over four to five years 200,000 Total $ 300,000
Schedule of Securities Sold Under Repurchase Agreements [Table Text Block]	The following securities were sold under agreements to repurchase: December 31, 2017 Amortized Approximate Weighted Cost of Fair Value Average Underlying Balance of of Underlying Interest Rate Underlying Securities Securities Borrowing Securities of Security (In thousands) U.S. government-sponsored agencies $ 132,637 $ 127,801 $ 131,271 1.39 % Mortgage-backed securities 222,325 172,199 218,852 2.29 % Total $ 354,962 $ 300,000 $ 350,123 Accrued interest receivable $ 1,060 December 31, 2016 Amortized Approximate Weighted Cost of Fair Value Average Underlying Balance of of Underlying Interest Rate Underlying Securities Securities Borrowing Securities of Security (In thousands) U.S. government-sponsored agencies $ 126,205 $ 123,175 $ 125,417 1.30 % Mortgage-backed securities 215,352 176,825 213,973 2.20 % Total $ 341,557 $ 300,000 $ 339,390 Accrued interest receivable $ 1,400
Repurchase Agreements Grouped by Counterparty [Table Text Block]	Repurchase agreements as of December 31, 2017, grouped by counterparty, were as follows: (Dollars in thousands) Weighted-Average Counterparty Amount Maturity (In Months) Citigroup Global Markets $ 100,000 1 JP Morgan Chase 200,000 49 $ 300,000

ADVANCES FROM THE FEDERAL HOM59

ADVANCES FROM THE FEDERAL HOME LOAN BANK (FHLB) (Tables)	12 Months Ended
	Dec. 31, 2017
Summary of Advances from FHLB [Table Text Block]	The following is a summary of the advances from the FHLB: December 31, December 31, 2017 2016 (In thousands) Short-term fixed-rate advances from FHLB, with a weighted-average interest rate of 0.78% as of December 31, 2016 $ - $ 170,000 Long-term fixed-rate advances from FHLB, with a weighted-average interest rate of 1.91% (December 31, 2016 - 1.49%) 715,000 500,000 $ 715,000 $ 670,000
Advances from FHLB Mature [Table Text Block]	Advances from FHLB mature as follows: December 31, 2017 (In thousands) Over six months to one year $ 95,000 Over one to three years 300,000 Over three to five years 320,000 Total $ 715,000

OTHER BORROWINGS (Tables)

OTHER BORROWINGS (Tables)	12 Months Ended
	Dec. 31, 2017
Components of Other Borrowings [Table Text Block]	December 31, December 31, (In thousands) 2017 2016 Junior subordinated debentures due in 2034, interest-bearing at a floating rate of 2.75% over 3-month LIBOR (4.35% as of December 31, 2017 and 3.74% as of December 31, 2016) (1) $ 90,078 $ 97,630 Junior subordinated debentures due in 2034, interest-bearing at a floating rate of 2.50% over 3-month LIBOR (4.12% as of December 31, 2017 and 3.50% as of December 31, 2016) 118,557 118,557 $ 208,635 $ 216,187 (1) Refer to Note 16 - "Non-Consolidated Variable Interest Entities and Servicing Assets - Trust Preferred Securities" for additional information about the Corporation's repurchase and cancellation of $7.3 million of trust-preferred securities associated with these junior subordinated debentures.

EARNINGS PER COMMON SHARE (Tabl

EARNINGS PER COMMON SHARE (Tables)	12 Months Ended
	Dec. 31, 2017
Calculations of Earnings Per Common Share [Table Text Block]	The calculation of earnings per common share for the years ended December 31, 2017, 2016, and 2015 are as follows: Year Ended December 31, 2017 2016 2015 (In thousands, except per share information) Net income $ 66,956 $ 93,229 $ 21,297 Less: Preferred stock dividends (2,676) (223) - Net income attributable to common stockholders $ 64,280 $ 93,006 $ 21,297 Weighted-Average Shares: Average common shares outstanding 213,963 212,818 211,457 Average potential dilutive common shares 2,155 2,976 1,514 Average common shares outstanding - assuming dilution 216,118 215,794 212,971 Earnings per common share: Basic $ 0.30 $ 0.44 $ 0.10 Diluted $ 0.30 $ 0.43 $ 0.10 ____________

STOCK-BASED COMPENSATION (Table

STOCK-BASED COMPENSATION (Tables)	12 Months Ended
	Dec. 31, 2017
Activity of Stock Options [Table Text Block]	The activity of stock options granted under the 1997 stock option plan for the year ended December 31, 2017 is set forth below: Weighted-Average Aggregate Remaining Intrinsic Number of Weighted-Average Contractual Term Value Options Exercise Price (Years) (In thousands) Beginning of year outstanding and exercisable 34,989 $ 138.00 Options expired (34,989) (138.00) End of year outstanding and exercisable - $ - - $ -
Restricted Stock Activity Under Omnibus Plan [Table Text Block]	The following table summarizes the restricted stock activity in 2017 under the Omnibus Plan: 2017 Number of Weighted- shares of Average restricted Grant Date stock Fair Value Non-vested shares at beginning of year 4,178,791 $ 2.58 Granted 1,099,756 3.31 Forfeited (1) (2,411,223) 2.33 Vested (2) (1,050,356) 3.57 Non-vested shares at end of year 1,816,968 $ 2.76 (1) Includes 2,370,571 of outstanding shares of restricted stock, subject to TARP requirements, that were forfeited as a result of the U.S. Treasury's sale of its remaining shares of the Corporation's common stock. (2) Includes 743,021 shares of restricted stock released from TARP restrictions.

OTHER NON- INTEREST INCOME (Tab

OTHER NON- INTEREST INCOME (Tables)	12 Months Ended
	Dec. 31, 2017
Other Non-interest Income [Abstract]
Schedule of other non interest income [Table Text Block]	A detail of other non-interest income is as follows: Year Ended 2017 2016 2015 (In thousands) Non-deferrable loan fees $ 2,109 $ 3,346 $ 2,687 Commissions and fees-broker-dealer-related - 789 - Merchant-related income 4,209 4,095 9,510 ATM and POS fees 8,929 8,462 7,213 Credit and debit card interchange and other fees 7,587 7,492 7,723 Mail and cable transmission commissions 1,729 1,740 1,552 Other 4,291 4,976 4,109 Total $ 28,854 $ 30,900 $ 32,794

OTHER NON- INTEREST EXPENSES (T

OTHER NON- INTEREST EXPENSES (Tables)	12 Months Ended
	Dec. 31, 2017
Other Non Interest Expenses [Abstract]
Schedule of other non interest expenses [Table Text Block]	A detail of other non-interest expenses is as follows: Year Ended December 31, 2017 2016 2015 (In thousands) Supplies and printing $ 1,990 $ 1,502 $ 3,101 (Release) provision for off-balance sheet exposures (928) 1,173 261 Amortization of intangible assets 4,403 4,896 5,143 Servicing and processing fees 4,421 4,604 4,817 Write-down and losses on sale of non-real estate repossessed properties 253 689 755 Other 7,203 8,022 8,152 Total $ 17,342 $ 20,886 $ 22,229

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2017
Income Taxes [Abstract]
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	Year Ended December 31, 2017 2016 2015 (In thousands) Current income tax expense $ (8,179) $ (13,151) $ (6,339) Deferred income tax benefit (expense) 13,152 (23,879) (80) Total income tax benefit (expense) $ 4,973 $ (37,030) $ (6,419)
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	The differences between the income tax expense applicable to income before the provision for income taxes and the amount computed by applying the statutory tax rate in Puerto Rico were as follows: Year Ended December 31, 2017 2016 2015 Amount % of Pretax Income Amount % of Pretax Income Amount % of Pretax Income (Dollars in thousands) Computed income tax at statutory rate $ (24,173) (39.0) % $ (50,801) (39.0) % $ (10,810) (39.0) % Federal and state taxes (2,335) (3.8) % - - % (190) (0.7) % Change in tax status of subsidiaries 13,161 21.2 % - - % - - % Benefit of net exempt income 16,596 26.8 % 14,995 11.5 % 9,780 35.3 % Effect of capital losses subject to preferential rates (2,102) (3.4) % (727) (0.6) % (3,019) (10.9) % Disallowed NOL carryforward resulting from net exempt income (5,091) (8.2) % (6,396) (4.9) % (7,717) (27.8) % Nontax deductible expenses (467) (0.8) % (212) (0.2) % 365 1.3 % Return to provision adjustments (607) (1.0) % (434) (0.3) % 1,174 4.2 % Deferred tax valuation allowance 10,037 16.2 % 5,976 4.6 % 2,881 10.4 % Other-net (46) - % 569 0.3 % 1,117 4.0 % Total income tax benefit (expense) $ 4,973 8.0 % $ (37,030) (28.6) % $ (6,419) (23.2) %
Schedule of significant components Deferred Tax Assets and Liabilities [Table Text Block]	Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and their tax bases. Significant components of the Corporation's deferred tax assets and liabilities as of December 31, 2017 and 2016 were as follows: December 31, 2017 2016 (In thousands) Deferred tax asset: Net operating loss carryforward $ 376,423 $ 374,091 Allowance for loan and lease losses 94,111 79,330 Tax credits available for carryforward 6,598 8,006 Unrealized loss on OREO valuation 14,784 11,467 Unrealized net loss on equity investment - 187 Settlement payment-closing agreement 7,313 7,313 Legal and other reserves 2,333 1,807 Impairment on investment - 4,438 Unrealized loss on available-for-sale securities, net - 502 Reserve for insurance premium cancellations 635 724 Other 8,326 15,720 Total gross deferred tax assets 510,523 503,585 Deferred tax liabilities: Differences between the assigned values and tax bases of assets and liabilities recognized in purchase business combinations 5,143 5,247 Servicing assets 8,625 8,997 Unrealized gain on available-for-sale securities, net 1,306 - Other 9,457 468 Total gross deferred tax liabilities 24,531 14,712 Valuation allowance (191,183) (207,216) Net deferred tax asset $ 294,809 $ 281,657

LEASE COMMITMENTS (Tables)

LEASE COMMITMENTS (Tables)	12 Months Ended
	Dec. 31, 2017
Lease Commitments [Abstract]
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	Amount (In thousands) 2018 $ 11,428 2019 10,617 2020 9,693 2021 8,551 2022 6,686 2023 and later years 45,419 Total $ 92,394

FAIR VALUE (Tables)

FAIR VALUE (Tables)	12 Months Ended
	Dec. 31, 2017
Assets and Liabilities Measured at Fair Value on Recurring Basis [Table Text Block]	Assets and liabilities measured at fair value on a recurring basis are summarized below: As of December 31, 2017 As of December 31, 2016 Fair Value Measurements Using Fair Value Measurements Using (In thousands) Level 1 Level 2 Level 3 Assets/Liabilities at Fair Value Level 1 Level 2 Level 3 Assets/Liabilities at Fair Value Assets: Securities available for sale : Equity securities $ 418 $ - $ - $ 418 $ 408 $ - $ - $ 408 U.S. Treasury Securities 7,401 - - 7,401 7,509 - - 7,509 Noncallable U.S. agency debt - 361,971 - 361,971 - 356,919 - 356,919 Callable U.S. agency debt and MBS - 1,497,253 - 1,497,253 - 1,469,463 - 1,469,463 Puerto Rico government obligations - 4,118 2,695 6,813 - 24,707 2,121 26,828 Private label MBS - - 17,060 17,060 - - 20,693 20,693 Other investments - - 100 100 - - 100 100 Derivatives, included in assets: Purchased interest rate cap agreements - 305 - 305 - 554 - 554 Forward contracts - 7 - 7 - - - - Liabilities: Derivatives, included in liabilities: Written interest rate cap agreement - 305 - 305 - 552 - 552 Forward contracts - 19 - 19 - 201 - 201
Schedule of Changes in Fair Value [Table Text Block]	The table below presents a reconciliation of the beginning and ending balances of all assets and liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) for the years ended December 31, 2017, 2016, and 2015: 2017 2016 2015 Level 3 Instruments Only Securities Available for Sale (1) Securities Available for Sale (1) Securities Available for Sale (1) (In thousands) Beginning balance $ 22,914 $ 27,297 $ 36,212 Total gain (losses) (realized/unrealized): Included in earnings - (387) (628) Included in other comprehensive income 2,777 1,586 1,623 Purchases - - 100 Principal repayments and amortization (5,836) (5,582) (10,010) Ending balance $ 19,855 $ 22,914 $ 27,297 ___________________ (1) Amounts mostly related to private label mortgage-backed securities.
Impairment or Valuation Adjustments were Recorded for Assets Recognized at Fair Value [Table Text Block]	Carrying value as of December 31, 2017 (Losses) recorded for the Year Ended December 31, 2017 Level 1 Level 2 Level 3 (In thousands) Loans receivable (1) $ - $ - $ 410,428 $ (39,493) OREO (2) - - 147,940 (8,511) Mortgage servicing rights (3) - - 25,255 (1,611) (1) Consists mainly of impaired commercial and construction loans. The impairments were generally measured based on the fair value of the underlying collateral. The fair values were derived from external appraisals that take into consideration prices in observed transactions involving similar assets in similar locations but adjusted for specific characteristics and assumptions of the collateral (e.g., absorption rates), which are not market observable. (2) The fair values were derived from appraisals that take into consideration prices in observed transactions involving similar assets in similar locations but adjusted for specific characteristics and assumptions of the properties (e.g., absorption rates and net operating income of income producing properties), which are not market observable. Losses were related to market valuation adjustments after the transfer of the loans to the OREO portfolio. (3) Fair value adjustments to mortgage servicing rights were mainly due to assumptions associated with mortgage prepayment rates. The Corporation carries its mortgage servicing rights at the lower of cost or market, measured at fair value on a non-recurring basis. Assumptions for the value of mortgage servicing rights include: Prepayment rate 6.30% , Discount rate 11.23%. As of December 31, 2016, impairment or valuation adjustments were recorded for assets recognized at fair value on a non-recurring basis as shown in the following table: Carrying value as of December 31, 2016 (Losses) recorded for the Year Ended December 31, 2016 Level 1 Level 2 Level 3 (In thousands) Loans receivable (1) $ - $ - $ 442,081 $ (49,884) OREO (2) - - 137,681 (7,873) Mortgage servicing rights (3) - - 26,244 (325) (1) Consists mainly of impaired commercial and construction loans. The impairments were generally measured based on the fair value of the underlying collateral. The fair values were derived from external appraisals that take into consideration prices in observed transactions involving similar assets in similar locations but adjusted for specific characteristics and assumptions of the collateral (e.g., absorption rates), which are not market observable. (2) The fair values were derived from appraisals that take into consideration prices in observed transactions involving similar assets in similar locations but adjusted for specific characteristics and assumptions of the properties (e.g., absorption rates and net operating income of income producing properties), which are not market observable. Losses were related to market valuation adjustments after the transfer of the loans to the OREO portfolio. (3) Fair value adjustments to the mortgage servicing rights were mainly due to assumptions associated with mortgage prepayments rates. The Corporation carries its mortgage servicing rights at the lower of cost or market, measured at fair value on a non-recurring basis. Assumptions for the value of mortgage servicing rights include: Prepayment rate 6.12%, Discount rate 11.19%. As of December 31, 2015, impairment or valuation adjustments were recorded for assets recognized at fair value on a nonrecurring basis as shown in the following table: Carrying value as of December 31, 2015 (Losses) Gain recorded for the Year Ended December 31, 2015 Level 1 Level 2 Level 3 (In thousands) Loans receivable (1) $ - $ - $ 303,095 $ (27,245) OREO (2) - - 146,801 (10,494) Mortgage servicing rights (3) - - 24,282 (228) Loans Held For Sale (4) - - 8,135 338 (1) Consists mainly of impaired commercial and construction loans. The impairments were generally measured based on the fair value of the underlying collateral. The fair values were derived from external appraisals that take into consideration prices in observed transactions involving similar assets in similar locations but adjusted for specific characteristics and assumptions of the collateral (e.g., absorption rates), which are not market observable. (2) The fair values were derived from appraisals that take into consideration prices in observed transactions involving similar assets in similar locations but adjusted for specific characteristics and assumptions of the properties (e.g., absorption rates and net operating income of income producing properties), which are not market observable. Losses were related to market valuation adjustments after the transfer of the loans to the OREO portfolio. (3) Fair value adjustments to the mortgage servicing rights were mainly due to assumptions associated with mortgage prepayments rates. The Corporation carries its mortgage servicing rights at the lower of cost or market, measured at fair value on a non-recurring basis. Assumptions for the value of mortgage servicing rights include: Prepayment rate 9.07%, Discount rate 10.65%. (4) The value of these loans was derived from external appraisals, adjusted for specific characteristics of the loans.
Estimated Fair Value and Carrying Value of Financial Instruments [Table Text Block]	The following tables present the carrying value, the estimated fair value and estimated fair value hierarchy of financial instruments as of December 31, 2017 and 2016: Total Carrying Amount in Statement of Financial Condition December 31, 2017 Fair Value Estimate December 31, 2017 Level 1 Level 2 Level 3 (In thousands) Assets: Cash and due from banks and money market investments $ 716,395 $ 716,395 $ 716,395 $ - $ - Investment securities available for sale 1,891,016 1,891,016 7,819 1,863,342 19,855 Investment securities held to maturity 150,627 131,032 - - 131,032 Other equity securities 43,119 43,119 - 43,119 - Loans held for sale 32,980 34,979 - 25,237 9,742 Loans, held for investment 8,850,476 Less: allowance for loan and lease losses (231,843) Loans held for investment, net of allowance $ 8,618,633 8,372,865 - - 8,372,865 Derivatives, included in assets 312 312 - 312 - Liabilities: Deposits 9,022,631 9,026,600 - 9,026,600 - Securities sold under agreements to repurchase 300,000 325,913 - 325,913 - Advances from FHLB 715,000 707,272 - 707,272 - Other borrowings 208,635 189,424 - - 189,424 Derivatives, included in liabilities 324 324 - 324 - Total Carrying Amount in Statement of Financial Condition December 31, 2016 Fair Value Estimate December 31, 2016 Level 1 Level 2 Level 3 (In thousands) Assets: Cash and due from banks and money market investments $ 299,685 $ 299,685 $ 299,685 $ - $ - Investment securities available for sale 1,881,920 1,881,920 7,917 1,851,089 22,914 Investment securities held to maturity 156,190 132,759 - - 132,759 Other equity securities 42,992 42,992 - 42,992 - Loans held for sale 50,006 52,707 - 42,921 9,786 Loans held for investment 8,886,873 Less: allowance for loan and lease losses (205,603) Loans held for investment, net of allowance $ 8,681,270 8,455,104 - - 8,455,104 Derivatives, included in assets 554 554 - 554 - Liabilities: Deposits 8,831,205 8,838,606 - 8,838,606 - Securities sold under agreements to repurchase 300,000 335,840 - 335,840 - Advances from FHLB 670,000 669,687 - 669,687 - Other borrowings 216,187 171,374 - - 171,374 Derivatives, included in liabilities 753 753 - 753 -
Fair Value, Assets and Liabilities Measured on Nonrecurring Basis, Valuation Techniques [Table Text Block]	Qualitative information regarding the fair value measurements for Level 3 financial instruments are as follows: December 31, 2017 Method Inputs Loans Income, Market, Comparable Sales, Discounted Cash Flows External appraised values; probability weighting of broker price opinions; management assumptions regarding market trends or other relevant factors OREO Income, Market, Comparable Sales, Discounted Cash Flows External appraised values; probability weighting of broker price opinions; management assumptions regarding market trends or other relevant factors Mortgage servicing rights Discounted Cash Flows Weighted-average prepayment rate of 6.30%; weighted average discount rate of 11.23%.
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Table Text Block]	The table below presents qualitative information for significant assets and liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) as of December 31, 2017: December 31, 2017 (In thousands) Fair Value Valuation Technique Unobservable Input Range Investment securities available for sale: Private label MBS $ 17,060 Discounted cash flows Discount rate 14.0% Prepayment rate 12.0% -29.0% (Weighted Average 16.4%) Projected Cumulative Loss Rate 0.00% - 6.8% (Weighted Average 3.00%) Puerto Rico government obligations 2,695 Discounted cash flows Discount rate 6.61% Prepayment rate 3.00%
Schedule Of Changes In Unrealized Gains Losses [Table Text Block]	The table below summarizes changes in unrealized gains and losses recorded in earnings for the years ended December 31, 2017, 2016, and 2015 for Level 3 assets and liabilities that are still held at the end of each year: Changes in Unrealized Losses (Year Ended December 31, 2017) Changes in Unrealized Losses (Year Ended December 31, 2016) Changes in Unrealized Losses (Year Ended December 31, 2015) Level 3 Instruments Only Securities Available for Sale Securities Available for Sale Securities Available for Sale (In thousands) Changes in unrealized losses relating to assets still held at reporting date: Net impairment losses on available-for-sale investment securities (credit component) $ - $ (387) $ (628)

SUPPLEMENTAL CASH FLOW INFORM68

SUPPLEMENTAL CASH FLOW INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2017
Supplemental Cash Flow Information [Table Text Block]	Year Ended December 31, 2017 2016 2015 (In thousands) Cash paid for: Interest on borrowings $ 93,634 $ 127,707 $ 93,053 Income tax 4,037 3,198 4,494 Non-cash investing and financing activities: Additions to OREO 47,711 47,808 76,725 Additions to auto and other repossessed assets 40,987 52,628 75,279 Capitalization of servicing assets 3,318 5,260 4,919 Loan securitizations 235,074 338,333 285,995 Loans held for investment transferred to held for sale - 10,332 - Loans held for sale transferred to loans held for investment 10,234 1,443 40,086 Property plant and equipment transferred to other assets 1,185 1,221 - Trust-preferred securities exchanged for new common stock issued: Trust-preferred securities exchanged - - 5,303 New common stock issued - - 5,628 Fair value of assets acquired (liabilities assumed) in the Doral Bank transaction: Loans - - 311,410 Premises and equipment, net - - 5,450 Core deposit intangible - - 5,820 Deposits - - (523,517)

REGULATORY MATTERS, COMMITMEN69

REGULATORY MATTERS, COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2017
Regulatory Matters, Commitments and Contingencies [Abstract]
Corporations and its banking subsidiarys regulatory capital positions [Table Text Block]	The Corporation's and its banking subsidiary's regulatory capital positions as of December 31, 2017 and 2016 were as follows: Regulatory Requirements Actual For Capital Adequacy Purposes To be Well-Capitalized-General Thresholds Amount Ratio Amount Ratio Amount Ratio (Dollars in thousands) As of December 31, 2017 Total Capital (to Risk-Weighted Assets) First BanCorp. $ 1,989,873 22.53% $ 706,432 8.0% N/A N/A FirstBank $ 1,947,627 22.06% $ 706,218 8.0% $ 882,772 10.0% Common Equity Tier 1 Capital (to Risk-Weighted Assets) First BanCorp. $ 1,674,164 18.96% 397,368 4.5% N/A N/A FirstBank $ 1,562,431 17.70% 397,248 4.5% 573,802 6.5% Tier I Capital (to Risk-Weighted Assets) First BanCorp. $ 1,675,282 18.97% $ 529,824 6.0% N/A N/A FirstBank $ 1,835,445 20.79% $ 529,663 6.0% $ 706,218 8.0% Leverage ratio First BanCorp. $ 1,675,282 14.03% $ 477,643 4.0% N/A N/A FirstBank $ 1,835,445 15.39% $ 477,056 4.0% $ 596,320 5.0% At December 31, 2016 Total Capital (to Risk-Weighted Assets) First BanCorp. $ 1,921,329 21.34% $ 720,329 8.0% N/A N/A FirstBank $ 1,872,120 20.80% $ 720,091 8.0% $ 900,114 10.0% Common Equity Tier 1 Capital (to Risk-Weighted Assets) First BanCorp. $ 1,597,117 17.74% $ 405,185 4.5% N/A N/A FirstBank $ 1,523,332 16.92% $ 405,051 4.5% $ 585,074 6.5% Tier I Capital (to Risk-Weighted Assets) First BanCorp. $ 1,597,117 17.74% $ 540,247 6.0% N/A N/A FirstBank $ 1,757,642 19.53% $ 540,068 6.0% $ 720,091 8.0% Leverage ratio First BanCorp. $ 1,597,117 13.70% $ 466,376 4.0% N/A N/A FirstBank $ 1,757,642 15.10% $ 465,740 4.0% $ 582,174 5.0%
Schedule of detail of commitments to extend credit, standby letters of credit and commitments to sell loans [Table Text Block]	The following table summarizes commitments to extend credit and standby letters of credit, and commitments to sell loans as of the indicated dates: December 31, 2017 2016 (In thousands) Financial instruments whose contract amounts represent credit risk: Commitments to extend credit: Construction undisbursed funds $ 77,649 $ 41,271 Unused personal lines of credit 710,607 667,552 Commercial lines of credit 471,732 421,437 Commercial letters of credit 46,728 47,515 Standby letters of credit 2,691 2,556 Commitments to sell loans 37,909 119,679

DERIVATIVE INSTRUMENTS AND HE70

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES (Tables)	12 Months Ended
	Dec. 31, 2017
Notional Amounts of All Derivative Instruments [Table Text Block]	The following table summarizes the notional amounts of all derivative instruments: Notional Amounts (1) As of December 31, 2017 2016 (In thousands) Undesignated economic hedges: Interest rate contracts: Written interest rate cap agreements $ 91,010 $ 91,510 Purchased interest rate cap agreements 91,010 91,510 Forward Contracts: Sale of TBA GNMA MBS pools 26,000 33,000 $ 208,020 $ 216,020 (1) Notional amounts are presented on a gross basis with no netting of offsetting exposure positions.
Summary of Fair Value of Derivative Instruments and Location in Statement of Financial Condition [Table Text Block]	The following table summarizes for derivative instruments their fair values and location in the consolidated statements of financial condition: Asset Derivatives Liability Derivatives Consolidated Statement of December 31, December 31, December 31, December 31, Financial Condition 2017 2016 Consolidated Statement of 2017 2016 Location Fair Value Fair Value Financial Condition Location Fair Value Fair Value (In thousands) Undesignated economic hedges: Interest rate contracts: Written interest rate cap agreements Other assets $ - $ - Accounts payable and other liabilities $ 305 $ 552 Purchased interest rate cap agreements Other assets 305 554 Accounts payable and other liabilities - - Forward Contracts: Sales of TBA GNMA MBS pools Other assets 7 - Accounts payable and other liabilities 19 201 $ 312 $ 554 $ 324 $ 753
Effect of Derivative Instruments on Statement of Income (Loss) [Table Text Block]	The following table summarizes the effect of derivative instruments on the consolidated statements of income: Gain (or Loss) Location of Gain (loss) Year ended Recognized in Consolidated December 31, Statement of Income on Derivatives 2017 2016 2015 (In thousands) Undesignated economic hedges: Interest rate contracts: Interest rate swap agreements Interest income - Loans $ - $ - $ - Written and purchased interest rate cap agreements Interest income - Loans (2) - 139 Forward contracts: Sales of TBA GNMA MBS pools Mortgage Banking Activities 189 (78) 25 Total gain (loss) on derivatives $ 187 $ (78) $ 164

OFFSETTING OF ASSETS AND LIAB71

OFFSETTING OF ASSETS AND LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2017
Text Block [Abstract]
Offsetting of assets and liabilties	Offsetting of Financial Assets and Derivative Assets As of December 31, 2017 Net Amounts of Assets Presented in the Consolidated Statement of Financial Position Gross Amounts of Recognized Assets Gross Amounts Offset in the Consolidated Statement of Financial Position Gross Amounts Not Offset in the Consolidated Statement of Financial Position Financial Instruments Cash Collateral Net Amount (In thousands) Description Derivatives $ 305 $ - $ 305 $ (305) $ - $ - Securities purchased under agreement to resell 200,000 (200,000) - - - - Total $ 200,305 $ (200,000) $ 305 $ (305) $ - $ - As of December 31, 2016 Net Amounts of Assets Presented in the Consolidated Statement of Financial Position Gross Amounts of Recognized Assets Gross Amounts Offset in the Consolidated Statement of Financial Position Gross Amounts Not Offset in the Consolidated Statement of Financial Position Financial Instruments Cash Collateral Net Amount (In thousands) Description Derivatives $ 554 $ - $ 554 $ (554) $ - $ - Securities purchased under agreement to resell 200,000 (200,000) - - - - Total $ 200,554 $ (200,000) $ 554 $ (554) $ - $ - Offsetting of Financial Liabilities and Derivative Liabilities As of December 31, 2017 Net Amounts of Liabilities Presented in the Statement of Financial Position Gross Amounts of Recognized Liabilities Gross Amounts Offset in the Statement of Financial Position Gross Amounts Not Offset in the Statement of Financial Position Financial Instruments Cash Collateral Net Amount (In thousands) Description Securities sold under agreements to repurchase $ 500,000 $ (200,000) $ 300,000 $ (300,000) $ - $ - As of December 31, 2016 Net Amounts of Liabilities Presented in the Statement of Financial Position Gross Amounts of Recognized Liabilities Gross Amounts Offset in the Statement of Financial Position Gross Amounts Not Offset in the Statement of Financial Position Financial Instruments Cash Collateral Net Amount (In thousands) Description Securities sold under agreements to repurchase $ 200,000 $ (200,000) $ - $ - $ - $ -

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2017
Schedule Of Segment Reporting Information By Segment [Text Block]	The following table presents information about the reportable segments for the years ended December 31, 2017, 2016, and 2015: Mortgage Banking Consumer (Retail) Banking Commercial and Corporate Banking Treasury and Investments United States Operations Virgin Islands Operations Total (In thousands) For the year ended December 31, 2017: Interest income $ 131,718 $ 173,690 $ 128,871 $ 48,071 $ 69,760 $ 36,313 $ 588,423 Net (charge) credit for transfer of funds (45,759) 27,475 (36,904) 56,865 (1,677) - - Interest expense - (25,240) - (49,577) (18,902) (3,153) (96,872) Net interest income 85,959 175,925 91,967 55,359 49,181 33,160 491,551 Provision for loan and lease losses (47,713) (53,778) (33,296) - (3,644) (5,823) (144,254) Non-interest income (loss) 12,825 43,924 7,176 (10,206) 2,664 6,004 62,387 Direct non-interest expenses (36,403) (108,165) (35,142) (3,376) (32,197) (26,994) (242,277) Segment income $ 14,668 $ 57,906 $ 30,705 $ 41,777 $ 16,004 $ 6,347 $ 167,407 Average earnings assets $ 2,451,655 $ 1,749,148 $ 2,489,948 $ 2,215,551 $ 1,525,191 $ 603,835 $ 11,035,328 Mortgage Banking Consumer (Retail) Banking Commercial and Corporate Banking Treasury and Investments United States Operations Virgin Islands Operations Total (In thousands) For the year ended December 31, 2016: Interest income $ 138,955 $ 179,485 $ 123,084 $ 50,372 $ 56,037 $ 37,359 $ 585,292 Net (charge) credit for transfer of funds (49,435) 13,996 (26,364) 60,787 1,016 - - Interest expense - (24,787) - (57,924) (15,240) (3,223) (101,174) Net interest income 89,520 168,694 96,720 53,235 41,813 34,136 484,118 (Provision) release for loan and lease losses (24,873) (34,246) (28,578) - 1,369 (405) (86,733) Non-interest income 19,531 44,535 7,811 5,423 3,554 7,100 87,954 Direct non-interest expenses (38,170) (112,787) (40,676) (4,047) (30,678) (27,596) (253,954) Segment income $ 46,008 $ 66,196 $ 35,277 $ 54,611 $ 16,058 $ 13,235 $ 231,385 Average earnings assets $ 2,562,245 $ 1,951,214 $ 2,497,037 $ 2,616,877 $ 1,226,633 $ 612,570 $ 11,466,576 Mortgage Banking Consumer (Retail) Banking Commercial and Corporate Banking Treasury and Investments United States Operations Virgin Islands Operations Total (In thousands) For the year ended December 31, 2015: Interest income $ 141,820 $ 194,961 $ 133,067 $ 49,534 $ 46,804 $ 39,383 $ 605,569 Net (charge) credit for transfer of funds (49,149) 17,260 (17,299) 36,908 12,280 - - Interest expense - (23,774) - (60,221) (16,192) (3,116) (103,303) Net interest income 92,671 188,447 115,768 26,221 42,892 36,267 502,266 (Provision) release for loan and lease losses (30,017) (46,657) (101,604) - 7,955 (1,722) (172,045) Non-interest income (loss) 16,027 41,854 12,487 (15,897) 2,795 10,616 67,882 Direct non-interest expenses (37,345) (133,397) (42,470) (3,840) (28,674) (34,231) (279,957) Segment income (loss) $ 41,336 $ 50,247 $ (15,819) $ 6,484 $ 24,968 $ 10,930 $ 118,146 Average earnings assets $ 2,607,230 $ 1,951,047 $ 2,891,988 $ 2,740,120 $ 1,024,939 $ 646,966 $ 11,862,290
Reconciliation of the Reportable Segment Financial Information [Table Text Block]	The following table presents a reconciliation of the reportable segment financial information to the consolidated totals: Year Ended December 31, 2017 2016 2015 (In thousands) Net income: Total income for segments and other $ 167,407 $ 231,385 $ 118,146 Other non-interest income (1) - - 13,443 Other operating expenses (2) (105,424) (101,126) (103,873) Income before income taxes 61,983 130,259 27,716 Income tax benefit (expense) 4,973 (37,030) (6,419) Total consolidated net income $ 66,956 $ 93,229 $ 21,297 Average assets: Total average earning assets for segments $ 11,035,328 $ 11,466,576 $ 11,862,290 Average non-earning assets 937,950 923,566 919,263 Total consolidated average assets $ 11,973,278 $ 12,390,142 $ 12,781,553 (1) The bargain purchase gain on the acquisition of assets and assumption of deposits from Doral Bank in 2015 is presented as Other non-interest income in the table above. (2) Expenses pertaining to corporate administrative functions that support the operating segments but are not specifically attributable to or managed by any segment are not included in the reported financial results of the operating segments. The unallocated corporate expenses include certain general and administrative expenses and related depreciation and amortization expenses.
Schedule of revenues and selected balance sheet data by geography [Table Text Block]	The following table presents revenues (interest income plus non-interest income) and selected balance sheet data by geography based on the location in which the transaction is originated: 2017 2016 2015 (In thousands) Revenues: Puerto Rico $ 536,069 $ 568,180 $ 575,016 United States 72,424 60,607 61,879 Virgin Islands 42,317 44,459 49,999 Total consolidated revenues $ 650,810 $ 673,246 $ 686,894 Selected Balance Sheet Information: Total assets: Puerto Rico $ 9,871,272 $ 9,765,530 $ 10,648,179 United States 1,780,654 1,499,548 1,202,318 Virgin Islands 609,342 657,377 722,522 Loans: Puerto Rico $ 6,633,432 $ 6,926,719 $ 7,332,274 United States 1,665,448 1,382,440 1,125,501 Virgin Islands 584,576 627,720 690,476 Deposits: Puerto Rico (1) $ 6,268,056 $ 6,291,353 $ 6,747,638 United States (2) 1,637,941 1,564,839 1,606,723 Virgin Islands 1,116,634 975,013 983,763 (1) For 2017, 2016, and 2015, includes $1.0 billion, $1.4 billion, and $2.1 billion, respectively, of brokered CDs allocated to Puerto Rico operations. (2) For 2017 and 2016 includes $158.0 million and $60.1 million, respectively, of brokered CDs allocated to the United States operations.

FIRST BANCORP. (Holding Compa73

FIRST BANCORP. (Holding Company Only) Financial Information (Tables)	12 Months Ended
	Dec. 31, 2017
Statements of Financial Condition [Table Text Block]	Statements of Financial Condition As of December 31, 2017 2016 (In thousands) Assets Cash and due from banks $ 20,864 $ 29,393 Money market investments 6,111 6,111 Other investment securities 285 285 Loans held for investment, net 191 227 Investment in First Bank Puerto Rico, at equity 2,028,641 1,946,211 Investment in First Bank Insurance Agency, at equity 12,400 10,941 Investment in FBP Statutory Trust I 2,698 2,929 Investment in FBP Statutory Trust II 3,561 3,561 Other assets 3,799 3,791 Total assets $ 2,078,550 $ 2,003,449 Liabilities and Stockholders' Equity Liabilities: Other borrowings $ 208,635 $ 216,187 Accounts payable and other liabilities 818 1,019 Total liabilities 209,453 217,206 Stockholders' equity 1,869,097 1,786,243 Total liabilities and stockholders' equity $ 2,078,550 $ 2,003,449
Statements of Loss [Table Text Block]	Statements of Income Year Ended December 31, 2017 2016 2015 (In thousands) Income Interest income on money market investments $ 20 $ 20 $ 20 Dividend income from banking subsidiaries 7,200 34,876 - Dividend income from non-banking subsidiaries 3,000 7,000 - Other income 262 241 498 10,482 42,137 518 Expense Other borrowings 8,284 7,705 7,450 Other operating expenses 3,175 3,481 2,412 11,459 11,186 9,862 Gain on early extinguishment of debt 1,391 4,217 - Income (loss) before income taxes and equity in undistributed earnings of subsidiaries 414 35,168 (9,344) Income tax expense (45) - - Equity in undistributed earnings of subsidiaries 66,587 58,061 30,641 Net income $ 66,956 $ 93,229 $ 21,297 Other comprehensive income (loss), net of tax 13,775 (6,641) (9,398) Comprehensive income $ 80,731 $ 86,588 $ 11,899
Statements of Cash Flow of holding company [Table Text Block]	Statements of Cash Flows Year Ended December 31, 2017 2016 2015 (In thousands) Cash flows from operating activities: Net income $ 66,956 $ 93,229 $ 21,297 Adjustments to reconcile net income to net cash provided by (used in) operating activities: Stock-based compensation 3,769 3,563 2,835 Equity in undistributed earnings of subsidiaries (66,587) (58,061) (30,641) Gain on early extinguishment of debt (1,391) (4,217) - Accretion of discount on loans (14) (11) (7) Net (increase) decrease in other assets (8) 802 (293) Net (decrease) increase in other liabilities (201) (26,685) 6,643 Net cash provided by (used in) operating activities 2,524 8,620 (166) Cash flows from investing activities: Principal collected on loans 50 50 63 Net cash provided by investing activities 50 50 63 Cash flows from financing activities: Repurchase of common stock (2,497) (1,132) (1,174) Repayment of junior subordinated debentures (5,930) (7,025) - Dividends paid on preferred stock (2,676) (223) - Net cash used in financing activities (11,103) (8,380) (1,174) Net (decrease) increase in cash and cash equivalents (8,529) 290 (1,277) Cash and cash equivalents at beginning of the year 35,504 35,214 36,491 Cash and cash equivalents at end of year $ 26,975 $ 35,504 $ 35,214 Cash and cash equivalents include: Cash and due from banks $ 20,864 $ 29,393 $ 29,103 Money market instruments 6,111 6,111 6,111 $ 26,975 $ 35,504 $ 35,214

BASIS OF PRESENTATION AND SIG74

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES - Additional Information (Detail) $ in Thousands	1 Months Ended	3 Months Ended	12 Months Ended
	Feb. 27, 2015	Mar. 31, 2016USD ($)	Dec. 31, 2017USD ($)subsidiaries	Dec. 31, 2016USD ($)subsidiaries	Dec. 31, 2012USD ($)
Nature Of Business [Line Items]
Period For Other Than Temporary Impairment			1 year
Guaranteed Loans Past Due			2 months 29 days
Period Of Residential Mortgage Loan That Are No Longer Accruing Interest			1 year 3 months	1 year 3 months
Loans Considered To Be Defaulted If Borrower Has Failed To Make Payment For Period Or More Than Period			2 months 29 days	2 months 29 days
Loans Past Due			30 days
Resdiential Mortgage Loans Charge Off			5 months 27 days
Modified Repurchase Agreements Threshold			10.00%
Investment In Subsidiaries Other Real Estate Owned | subsidiaries				2
Wholy Owned Investments Subsidiaries | subsidiaries			2
Base Rate Historical Charge Offs Period				1 year
Cummulative Charge Offs Period				2 years
Troubled Debt Restructurings Sustained Performance Period				6 months
Business Combination Finite Lived Intangible Assets Net			$ 3,700	$ 4,400
Branches Doral	10
Wholy Owned Investments Subsidiaries FirstBank | subsidiaries			6
Business Combination Restrospective Adjustments Threshold			1 year
Rewards liability			$ 7,000	$ 7,100
Discount rate used for calculation of mortgage servicing rights value			14.00%	14.10%
Loan Value Deliquency Threshold To Be Valued At Fair Value Percent			60.00%
Financing receivable, individually evaluated for impairment			$ 1,000
Financing Arrangements With Municipalities Threshold			8 years
Callable Debt Securities Held At Premium			$ 4,100
Callable Debt Securities Unamortized Premium			$ 47
Customer Related Intangible Assets Member
Nature Of Business [Line Items]
Finite lived Intangible Assets Acquired 1		$ 1,100
Purchased Credit Card Relationship Intangible [Member]
Nature Of Business [Line Items]
Finite lived Intangible Assets Acquired 1					$ 24,500
Open End Loans [Member]
Nature Of Business [Line Items]
Consumer Loans Charge Off			5 months 27 days
Consumer Auto Loans And Finance Leases [Member]
Nature Of Business [Line Items]
Consumer Loans Reserved			3 months 28 days
Consumer Loans Charge Off			1 year

BASIS OF PRESENTATION AND SIG75

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES - Narratives (Detail)	Dec. 31, 2017offices
P R
Nature Of Business [Line Items]
Offices	45
V I
Nature Of Business [Line Items]
Offices	11
U S
Nature Of Business [Line Items]
Offices	11
Money Express Subsidiary [Member]
Nature Of Business [Line Items]
Offices	28

NATURAL DISASTERS- Additional i

NATURAL DISASTERS- Additional information (Detail) - USD ($) $ in Thousands		3 Months Ended	6 Months Ended	12 Months Ended
		Dec. 31, 2017	Dec. 31, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Sep. 30, 2017
Liability For Catastrophe Claims [Line Items]
Financing Receivable Allowance For Credit Losses		$ 231,843	$ 231,843	$ 231,843	$ 205,603	$ 240,710
Loans And Leases Receivable Impaired Nonperforming Nonaccrual Of Interest	[1],[2],[3]	489,554	489,554	489,554	560,094
Marketing And Advertising Expense				12,485	11,419	15,234
Provision For Loan And Lease Losses				144,254	86,733	$ 172,045
Increase Decrease In Deposits Excluding Brokered Certificates Of Deposits		361,500
Increase Decrease In Non Interest Bearing Demand Deposits		$ 247,500
Percentage Of Non Interest Bearing Demand Deposits		16.00%
Hurricane [Member]
Liability For Catastrophe Claims [Line Items]
Financing Receivable Allowance For Credit Losses		$ 68,500	68,500	68,500			$ 66,500
Loss Contingency Receivable		4,800	4,800	4,800
Loss And Expenses Catastrophic Events				7,200
Disaster Response Plan Costs				6,600
Other Real Estate Owned Storm Related Expenses Not Recoverable				2,500
Provision For Loan And Lease Losses		4,800		$ 71,300
Hurricane Category Five Description				Category 5 hurricane
Hurricane Category Four Description				Category 4 hurricane
Residential Mortgage [Member]
Liability For Catastrophe Claims [Line Items]
Loans And Leases Receivable Impaired Nonperforming Nonaccrual Of Interest Additions			23,000
Loans And Leases Receivable Impaired Nonperforming Nonaccrual Of Interest		178,291	178,291	$ 178,291	160,867
Consumer Loan [Member]
Liability For Catastrophe Claims [Line Items]
Loans And Leases Receivable Impaired Nonperforming Nonaccrual Of Interest		5,370	5,370	5,370	$ 8,399
Commercial Portfolio Segment [Member]
Liability For Catastrophe Claims [Line Items]
Loans And Leases Receivable Impaired Nonperforming Nonaccrual Of Interest Additions			59,400
Loans And Leases Receivable Impaired Nonperforming Nonaccrual Of Interest		$ 294,400	$ 294,400	$ 294,400
[1]	Amount excludes PCI loans with a carrying value of approximately $158.2 million and $165.8 million as of December 31, 2017 and 2016, respectively, primarily mortgage loans acquired from Doral Bank in the first quarter of 2015 and from Doral Financial in the second quarter of 2014, as further discussed below. These loans are not considered non-performing due to the application of the accretion method, under which these loans will accrete interest income over the remaining life of the loans using an estimated cash flow analysis.
[2]	Excludes $8.3 million and $8.1 million of non-performing loans held for sale as of December 31, 2017 and 2016, respectively.
[3]	Non-performing loans exclude $374.7 million and $384.9 million of TDR loans that are in compliance with the modified terms and in accrual status as of December 31, 2017 and 2016, respectively.

BUSINESS COMBINATION- Business

BUSINESS COMBINATION- Business Combination (Detail) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Feb. 27, 2015	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Assets [Abstract]
Fair Value Of Assets Acquired	$ 540,339
Liabilities [Abstract]
Business Combination Bargain Purchase Gain Recognized Amount	13,443	$ 0	$ 0	$ 13,443
Deposits [Member]
Liabilities [Abstract]
Liabilities Assumed1	523,517	0	0	523,517
Other Liabilities [Member]
Liabilities [Abstract]
Liabilities Assumed1	3,379
Core Deposits [Member]
Assets [Abstract]
Fair Value Of Assets Acquired	5,820	0	0	5,820
Property Plant And Equipment [Member]
Assets [Abstract]
Fair Value Of Assets Acquired	5,450	0	0	5,450
Cash [Member]
Assets [Abstract]
Fair Value Of Assets Acquired	217,659
Loans [Member]
Assets [Abstract]
Fair Value Of Assets Acquired	$ 311,410	$ 0	$ 0	$ 311,410

BUSINESS COMBINATION - Business

BUSINESS COMBINATION - Business Combination (Parenthetical) (Detail) - USD ($)	1 Months Ended	12 Months Ended
	Feb. 27, 2015	Dec. 31, 2015	Dec. 31, 2017	Dec. 31, 2016
Business Acquisition [Line Items]
Business Combination Bargain Purchase After Tax Gain Recognized Amount	$ 8,200,000
Premium On Loans Acquired	1,300,000
Liabilities Fair Value Adjustment	800,000
Contractually outstanding principal and interest at acquisition			$ 196,600,000	$ 207,300,000
Discount On Purchased Credit Impaired Loans	13,400,000
Purchased Credit Impaired Loans Acquired	$ 93,300,000
Branches Doral	10
Non Sop Unpaid Principal Balance	$ 227,900,000
Business Combinantion Measurement Period		1 year
Conversion Costs [Member]
Business Acquisition [Line Items]
Business Combination Acquisition Nonrecurring Costs		$ 4,600,000
Interim Servicing Costs [Member]
Business Acquisition [Line Items]
Business Combination Acquisition Nonrecurring Costs		$ 3,600,000
Deposits [Member]
Business Acquisition [Line Items]
Business Combination Recognized Identifiable Assets Acquired And Liabilities Assumed Financial Liabilities	522,700,000
Property Plant And Equipment [Member]
Business Acquisition [Line Items]
Business Combination Recognized Identifiable Assets Acquired And Liabilities Assumed Financial Assets	5,500,000
Cash [Member]
Business Acquisition [Line Items]
Business Combination Recognized Identifiable Assets Acquired And Liabilities Assumed Financial Assets	217,700,000
Loans [Member]
Business Acquisition [Line Items]
Business Combination Recognized Identifiable Assets Acquired And Liabilities Assumed Financial Assets	$ 324,800,000

RESTRICTIONS ON CASH AND DUE 79

RESTRICTIONS ON CASH AND DUE FROM BANKS (Narratives) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Restricted Cash and Cash Equivalents Items [Line Items]
Average Weekly Demand Deposit Reserve	$ 337,100,000	$ 276,200,000
Time Deposits [Member]
Restricted Cash and Cash Equivalents Items [Line Items]
Time deposits, which were considered restricted assets	$ 300,000

MONEY MARKET INVESTMENTS (Detai

MONEY MARKET INVESTMENTS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Money Market Investments [Abstract]
Time deposits with other financial institutions	$ 3,126	$ 2,800
Other short-term investments	7,289	7,294
Money Market Funds At Carrying Value	$ 10,415	$ 10,094	$ 219,473
Weighted average interest rate, time deposits	1.02%	0.95%
Weighted average interest rate, other short term investments	0.29%	0.30%

INVESTMENT SECURITIES - Investm

INVESTMENT SECURITIES - Investment Securities (Narratives) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Schedule Of Available For Sale Securities [Line Items]
Proceeds From Sale Of Available For Sale Securities	$ 23,408	$ 219,780	$ 0
Gain on sale of investments	$ (371)	$ (6,104)	$ 0

INVESTMENT SECURITIES - Inves82

INVESTMENT SECURITIES - Investment Securities Available for Sale (Detail) - USD ($) $ in Thousands	Dec. 31, 2017		Dec. 31, 2016
Schedule Of Available For Sale Securities [Line Items]
Amortized cost	$ 1,903,878		$ 1,908,557
Noncredit Loss Component of OTTI Recorded in OCI	5,731		22,372
Gross unrealized gain	11,309		16,487
Gross unrealized loss	18,440		20,752
Fair Value	$ 1,891,016		$ 1,881,920
Weighted average yield	2.27%		2.14%
United States And Puerto Rico Government Obligations [Member]
Schedule Of Available For Sale Securities [Line Items]
Amortized cost	$ 621,664		$ 551,700
Noncredit Loss Component of OTTI Recorded in OCI	0		14,250
Gross unrealized gain	193		233
Gross unrealized loss	5,856		4,996
Fair Value	$ 616,001		$ 532,687
Weighted average yield	1.70%		1.29%
Mortgage Backed Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
Amortized cost	$ 1,281,690		$ 1,356,342
Noncredit Loss Component of OTTI Recorded in OCI	5,731		8,122
Gross unrealized gain	11,116		16,254
Gross unrealized loss	12,578		15,749
Fair Value	$ 1,274,497		$ 1,348,725
Weighted average yield	2.54%		2.49%
Federal Home Loan Mortgage Corporation Certificates And Obligations F H L M C [Member]
Schedule Of Available For Sale Securities [Line Items]
Amortized cost	$ 375,719		$ 399,955
Fair Value	370,855		394,249
Federal Home Loan Mortgage Corporation Certificates And Obligations F H L M C [Member] | Mortgage Backed Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
Amortized cost	316,391		320,814
Noncredit Loss Component of OTTI Recorded in OCI	0		0
Gross unrealized gain	231		333
Gross unrealized loss	4,916		5,827
Fair Value	$ 311,706		$ 315,320
Weighted average yield	2.23%		2.17%
Government National Mortgage Association Certificates And Obligations G N M A [Member]
Schedule Of Available For Sale Securities [Line Items]
Amortized cost	$ 250,140		$ 254,495
Fair Value	257,192		265,615
Government National Mortgage Association Certificates And Obligations G N M A [Member] | Mortgage Backed Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
Amortized cost	214,809		215,375
Noncredit Loss Component of OTTI Recorded in OCI	0		0
Gross unrealized gain	7,155		11,344
Gross unrealized loss	334		92
Fair Value	$ 221,630		$ 226,627
Weighted average yield	3.56%		3.81%
Federal National Mortgage Association Certificates And Obligations F N M A [Member]
Schedule Of Available For Sale Securities [Line Items]
Amortized cost	$ 801,198		$ 849,584
Fair Value	796,726		843,818
Federal National Mortgage Association Certificates And Obligations F N M A [Member] | Mortgage Backed Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
Amortized cost	683,894		732,367
Noncredit Loss Component of OTTI Recorded in OCI	0		0
Gross unrealized gain	3,474		4,573
Gross unrealized loss	7,328		9,667
Fair Value	$ 680,040		$ 727,273
Weighted average yield	2.39%		2.33%
Collateralized Mortgage Obligations [Member] | Mortgage Backed Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
Amortized cost	$ 43,805		$ 58,971
Noncredit Loss Component of OTTI Recorded in OCI	0		0
Gross unrealized gain	256		4
Gross unrealized loss	0		163
Fair Value	$ 44,061		$ 58,812
Weighted average yield	2.22%		1.43%
Due Within One Year [Member] | U S Treasury Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
Amortized cost			$ 7,508
Noncredit Loss Component of OTTI Recorded in OCI			0
Gross unrealized gain			1
Gross unrealized loss			0
Fair Value			$ 7,509
Weighted average yield			0.57%
Due Within One Year [Member] | US Government Sponsored Enterprises Debt Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
Amortized cost	$ 122,471
Noncredit Loss Component of OTTI Recorded in OCI	0
Gross unrealized gain	0
Gross unrealized loss	319
Fair Value	$ 122,152
Weighted average yield	1.06%
Due Within One Year [Member] | Other Available For Sale Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
Amortized cost	$ 100
Noncredit Loss Component of OTTI Recorded in OCI	0
Gross unrealized gain	0
Gross unrealized loss	0
Fair Value	$ 100
Weighted average yield	1.48%
Due Within One Year [Member] | Federal National Mortgage Association Certificates And Obligations F N M A [Member] | Mortgage Backed Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
Amortized cost			$ 152
Noncredit Loss Component of OTTI Recorded in OCI			0
Gross unrealized gain			2
Gross unrealized loss			0
Fair Value			$ 154
Weighted average yield			4.71%
After One To Five Years [Member] | U S Treasury Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
Amortized cost	$ 7,458
Noncredit Loss Component of OTTI Recorded in OCI	0
Gross unrealized gain	0
Gross unrealized loss	57
Fair Value	$ 7,401
Weighted average yield	1.29%
After One To Five Years [Member] | US Government Sponsored Enterprises Debt Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
Amortized cost	$ 309,472		$ 440,438
Noncredit Loss Component of OTTI Recorded in OCI	0		0
Gross unrealized gain	28		142
Gross unrealized loss	3,735		2,912
Fair Value	$ 305,765		$ 437,668
Weighted average yield	1.42%		1.33%
After One To Five Years [Member] | Puerto Rico Government Obligations [Member]
Schedule Of Available For Sale Securities [Line Items]
Amortized cost			$ 21,422
Noncredit Loss Component of OTTI Recorded in OCI			12,222
Gross unrealized gain			0
Gross unrealized loss			0
Fair Value			$ 9,200
Weighted average yield			0.00%
After One To Five Years [Member] | Other Available For Sale Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
Amortized cost			$ 100
Noncredit Loss Component of OTTI Recorded in OCI			0
Gross unrealized gain			0
Gross unrealized loss			0
Fair Value			$ 100
Weighted average yield			1.50%
After One To Five Years [Member] | Government National Mortgage Association Certificates And Obligations G N M A [Member] | Mortgage Backed Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
Amortized cost	$ 81		$ 83
Noncredit Loss Component of OTTI Recorded in OCI	0		0
Gross unrealized gain	1		3
Gross unrealized loss	0		0
Fair Value	$ 82		$ 86
Weighted average yield	3.23%		3.82%
After One To Five Years [Member] | Federal National Mortgage Association Certificates And Obligations F N M A [Member] | Mortgage Backed Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
Amortized cost	$ 20,831		$ 24,409
Noncredit Loss Component of OTTI Recorded in OCI	0		0
Gross unrealized gain	294		435
Gross unrealized loss	109		0
Fair Value	$ 21,016		$ 24,844
Weighted average yield	2.69%		2.18%
After One To Five Years [Member] | Collateralized Mortgage Obligations [Member] | Mortgage Backed Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
Amortized cost	$ 5,918		$ 19,851
Noncredit Loss Component of OTTI Recorded in OCI	0		0
Gross unrealized gain	14		4
Gross unrealized loss	0		31
Fair Value	$ 5,932		$ 19,824
Weighted average yield	2.21%		1.42%
After Five To Ten Years [Member] | US Government Sponsored Enterprises Debt Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
Amortized cost	$ 133,451		$ 16,942
Noncredit Loss Component of OTTI Recorded in OCI	0		0
Gross unrealized gain	117		9
Gross unrealized loss	319		256
Fair Value	$ 133,249		$ 16,695
Weighted average yield	2.72%		1.91%
After Five To Ten Years [Member] | Puerto Rico Government Obligations [Member]
Schedule Of Available For Sale Securities [Line Items]
Amortized cost	$ 4,071
Noncredit Loss Component of OTTI Recorded in OCI	0
Gross unrealized gain	47
Gross unrealized loss	0
Fair Value	$ 4,118
Weighted average yield	3.14%
After Five To Ten Years [Member] | Federal Home Loan Mortgage Corporation Certificates And Obligations F H L M C [Member] | Mortgage Backed Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
Amortized cost	$ 18,658		$ 5,908
Noncredit Loss Component of OTTI Recorded in OCI	0		0
Gross unrealized gain	14		72
Gross unrealized loss	63		0
Fair Value	$ 18,609		$ 5,980
Weighted average yield	2.14%		2.25%
After Five To Ten Years [Member] | Government National Mortgage Association Certificates And Obligations G N M A [Member] | Mortgage Backed Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
Amortized cost	$ 69,661		$ 91,744
Noncredit Loss Component of OTTI Recorded in OCI	0		0
Gross unrealized gain	1,244		1,635
Gross unrealized loss	0		92
Fair Value	$ 70,905		$ 93,287
Weighted average yield	3.05%		3.06%
After Five To Ten Years [Member] | Federal National Mortgage Association Certificates And Obligations F N M A [Member] | Mortgage Backed Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
Amortized cost	$ 49,934		$ 17,181
Noncredit Loss Component of OTTI Recorded in OCI	0		0
Gross unrealized gain	0		0
Gross unrealized loss	818		261
Fair Value	$ 49,116		$ 16,920
Weighted average yield	1.83%		1.87%
After Five To Ten Years [Member] | Collateralized Mortgage Obligations [Member] | Mortgage Backed Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
Amortized cost	$ 2,556
Noncredit Loss Component of OTTI Recorded in OCI	0
Gross unrealized gain	11
Gross unrealized loss	0
Fair Value	$ 2,567
Weighted average yield	2.23%
After Ten Years [Member] | US Government Sponsored Enterprises Debt Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
Amortized cost	$ 40,769		$ 44,145
Noncredit Loss Component of OTTI Recorded in OCI	0		0
Gross unrealized gain	1		8
Gross unrealized loss	149		166
Fair Value	$ 40,621		$ 43,987
Weighted average yield	1.84%		1.12%
After Ten Years [Member] | Puerto Rico Government Obligations [Member]
Schedule Of Available For Sale Securities [Line Items]
Amortized cost	$ 3,972		$ 21,245
Noncredit Loss Component of OTTI Recorded in OCI	0		2,028
Gross unrealized gain	0		73
Gross unrealized loss	1,277		1,662
Fair Value	$ 2,695		$ 17,628
Weighted average yield	6.97%		1.86%
After Ten Years [Member] | Federal Home Loan Mortgage Corporation Certificates And Obligations F H L M C [Member] | Mortgage Backed Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
Amortized cost	$ 297,733		$ 314,906
Noncredit Loss Component of OTTI Recorded in OCI	0		0
Gross unrealized gain	217		261
Gross unrealized loss	4,853		5,827
Fair Value	$ 293,097		$ 309,340
Weighted average yield	2.23%		2.17%
After Ten Years [Member] | Government National Mortgage Association Certificates And Obligations G N M A [Member] | Mortgage Backed Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
Amortized cost	$ 145,067		$ 123,548
Noncredit Loss Component of OTTI Recorded in OCI	0		0
Gross unrealized gain	5,910		9,706
Gross unrealized loss	334		0
Fair Value	$ 150,643		$ 133,254
Weighted average yield	3.81%		4.36%
After Ten Years [Member] | Federal National Mortgage Association Certificates And Obligations F N M A [Member] | Mortgage Backed Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
Amortized cost	$ 613,129		$ 690,625
Noncredit Loss Component of OTTI Recorded in OCI	0		0
Gross unrealized gain	3,180		4,136
Gross unrealized loss	6,401		9,406
Fair Value	$ 609,908		$ 685,355
Weighted average yield	2.43%		2.35%
After Ten Years [Member] | Collateralized Mortgage Obligations [Member] | Mortgage Backed Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
Amortized cost	$ 35,331		$ 39,120
Noncredit Loss Component of OTTI Recorded in OCI	0		0
Gross unrealized gain	231		0
Gross unrealized loss	0		132
Fair Value	$ 35,562		$ 38,988
Weighted average yield	2.22%		1.44%
After Ten Years [Member] | Mortgage Backed Securities Issued By Private Enterprises [Member] | Mortgage Backed Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
Amortized cost	$ 22,791		$ 28,815
Noncredit Loss Component of OTTI Recorded in OCI	5,731		8,122
Gross unrealized gain	0		0
Gross unrealized loss	0		0
Fair Value	$ 17,060		$ 20,693
Weighted average yield	2.44%		2.40%
Equity Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
Amortized cost	$ 424	[1]	$ 415	[2]
Noncredit Loss Component of OTTI Recorded in OCI	0	[1]	0	[2]
Gross unrealized gain	0	[1]	0	[2]
Gross unrealized loss	6	[1]	7	[2]
Fair Value	$ 418	[1]	$ 408	[2]
Weighted average yield	2.11%	[1]	2.44%	[2]
[1]	(1) Equity securities consisted of investment in a Community Reinvestment Act Qualified Investment Fund.
[2]	(1) Equity securities consisted of investment in a Community Reinvestment Act Qualified Investment Fund.

INVESTMENT SECURITIES - Aggrega

INVESTMENT SECURITIES - Aggregate amortized cost and approximate market value of investment securities available for sale (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Available-for-sale Securities, Debt Maturities, Amortized Cost Basis, Fiscal Year Maturity [Abstract]
Within 1 year, Amortized cost	$ 122,571
After 1 to 5 years, Amortized cost	343,760
After 5 to 10 years, Amortized cost	278,331
After 10 years, Amortized cost	1,158,792
Available For Sale Debt Securities Amortized Cost Basis	1,903,454
Equity securities, Amortized cost	424
Total investment securities available for sale, Amortized cost	1,903,878	$ 1,908,557
Available-for-sale Securities, Debt Maturities, Fair Value, Fiscal Year Maturity [Abstract]
Within 1 year, Fair Value	122,252
After 1 to 5 years, Fair Value	340,196
After 5 to 10 years, Fair Value	278,564
After 10 years, Fair Value	1,149,586
Total, Fair Value	1,890,598
Equity Securities, Fair Value	418
Total investment securities available for sale	$ 1,891,016	$ 1,881,920

INVESTMENT SECURITIES - Additio

INVESTMENT SECURITIES - Additional Information (Detail) - USD ($) $ in Thousands		3 Months Ended					12 Months Ended
		Jun. 30, 2017	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2015	Jun. 30, 2015	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	May 17, 2017	Dec. 31, 2014
Schedule Of Investments [Line Items]
Proceeds from sale of available-for-sale securities							$ 23,408	$ 219,780	$ 0
Percentage Of Debt Securities Government And Government Sponsored Agencies							98.00%
Amortized cost of private label of mortgage backed security							$ 1,903,454
Maximum loan to value ratio							80.00%
Proceeds From Maturities Prepayments And Calls Of Available For Sale Securities							$ 232,977	390,286	296,950
Fair Value							1,891,016	1,881,920
Amortized cost							$ 1,903,878	$ 1,908,557
Weighted average yield							2.27%	2.14%
Net gain on sale of investments							$ 371	$ 6,104	0
Interest Receivable							57,172	45,453
Other Than Temporary Impairment Losses Investments Portion Recognized In Earnings Net	[1]						$ 12,231	6,687	16,517
Percentage Of Held To Maturity Securities							70.00%
Percentage Of Stockholders Equity Exceeded By Securities Issuers							10.00%
Other Than Temporary Impairment Credit Losses Recognized In Earnings Credit Losses On Debt Securities Held					$ 22,294		$ 6,792	28,981	22,294		$ 5,777
Maximum [Member]
Schedule Of Investments [Line Items]
Recovery Rate			80.00%
Minimum [Member]
Schedule Of Investments [Line Items]
Recovery Rate			15.00%
Weighted Average [Member]
Schedule Of Investments [Line Items]
Recovery Rate			41.00%
U S Treasury Securities [Member]
Schedule Of Investments [Line Items]
Proceeds from sale of available-for-sale securities								15,000
Gain Loss On Sale Of Investments								8
Mortgage Backed Securities Issued By Private Enterprises [Member]
Schedule Of Investments [Line Items]
Proceeds from sale of available-for-sale securities								204,800
Gain Loss On Sale Of Investments								6,100
Puerto Rico Government obligations [Member]
Schedule Of Investments [Line Items]
Proceeds from sale of available-for-sale securities		$ 23,400					23,400
Other Than Temporary Impairment Losses Investments Portion Recognized In Earnings Net			$ 12,200	$ 6,300	$ 3,000	$ 12,900
Other Than Temporary Impairment Credit Losses Recognized In Earnings Credit Losses On Debt Securities Held										$ 34,400
Puerto Rico Government obligations [Member] | Puerto Rico Government Debt Securities Other Than Temporary Impairment [Member]
Schedule Of Investments [Line Items]
Amortized cost										$ 23,000
Default Rate			100.00%
Mortgage Backed Securities [Member]
Schedule Of Investments [Line Items]
Fair Value							1,274,497	1,348,725
Amortized cost							$ 1,281,690	$ 1,356,342
Weighted average yield							2.54%	2.49%
Other Than Temporary Impairment Losses Investments Portion Recognized In Earnings Net								$ 400	$ 600
Mortgage Backed Securities [Member] | Collateralized Mortgage Obligations [Member]
Schedule Of Investments [Line Items]
Fair Value							$ 44,061	58,812
Amortized cost							$ 43,805	$ 58,971
Weighted average yield							2.22%	1.43%
[1]	For the years ended December 31, 2017, 2016 and 2015, approximately $12.2 million, $6.3 million and $15.9 million, respectively, of the credit impairment recognized in earnings consisted of credit losses on Puerto Rico government debt securities that were sold in the second quarter of 2017, as further discussed below. The remaining impairment losses for the years ended December 31, 2016 and 2015 were associated with credit losses on private label MBS.

INVESTMENT SECURITIES - Parenth

INVESTMENT SECURITIES - Parenthetical (Detail)	Dec. 31, 2017minimumcreditscore
Disclosure Investment Securities Additional Information [Abstract]
Minimum Credit Score	700

INVESTMENT SECURITIES - Availab

INVESTMENT SECURITIES - Available-For-Sale Investments' Fair Value And Gross Unrealized Losses (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Schedule Of Available For Sale Securities [Line Items]
Fair Value Less than 12 months	$ 456,477	$ 1,331,998
Unrealized losses less than 12 months	3,123	19,090
Fair Value 12 months or more	823,506	43,302
Unrealized losses 12 months or more	21,048	24,034
Total Fair Value	1,279,983	1,375,300
Total unrealized losses	24,171	43,124
Equity Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
Fair Value Less than 12 months	0	408
Unrealized losses less than 12 months	0	7
Fair Value 12 months or more	407	0
Unrealized losses 12 months or more	6	0
Total Fair Value	407	408
Total unrealized losses	6	7
Debt Securities [Member] | Puerto Rico Government Obligations [Member]
Schedule Of Available For Sale Securities [Line Items]
Fair Value Less than 12 months	0	0
Unrealized losses less than 12 months	0	0
Fair Value 12 months or more	2,695	22,609
Unrealized losses 12 months or more	1,277	15,912
Total Fair Value	2,695	22,609
Total unrealized losses	1,277	15,912
Debt Securities [Member] | US States And Political Subdivisions [Member]
Schedule Of Available For Sale Securities [Line Items]
Fair Value Less than 12 months	136,459	469,046
Unrealized losses less than 12 months	494	3,334
Fair Value 12 months or more	362,050	0
Unrealized losses 12 months or more	4,085	0
Total Fair Value	498,509	469,046
Total unrealized losses	4,579	3,334
Mortgage Backed Securities [Member] | Collateralized Mortgage Obligations [Member]
Schedule Of Available For Sale Securities [Line Items]
Fair Value Less than 12 months		55,309
Unrealized losses less than 12 months		163
Fair Value 12 months or more		0
Unrealized losses 12 months or more		0
Total Fair Value		55,309
Total unrealized losses		163
Mortgage Backed Securities [Member] | Mortgage Backed Securities Issued By Private Enterprises [Member]
Schedule Of Available For Sale Securities [Line Items]
Fair Value Less than 12 months	0	0
Unrealized losses less than 12 months	0	0
Fair Value 12 months or more	17,060	20,693
Unrealized losses 12 months or more	5,731	8,122
Total Fair Value	17,060	20,693
Total unrealized losses	5,731	8,122
Mortgage Backed Securities [Member] | Government National Mortgage Association Certificates And Obligations G N M A [Member]
Schedule Of Available For Sale Securities [Line Items]
Fair Value Less than 12 months	39,145	43,388
Unrealized losses less than 12 months	334	92
Fair Value 12 months or more	0	0
Unrealized losses 12 months or more	0	0
Total Fair Value	39,145	43,388
Total unrealized losses	334	92
Mortgage Backed Securities [Member] | Federal National Mortgage Association Certificates And Obligations F N M A [Member]
Schedule Of Available For Sale Securities [Line Items]
Fair Value Less than 12 months	189,699	519,008
Unrealized losses less than 12 months	1,705	9,667
Fair Value 12 months or more	274,963	0
Unrealized losses 12 months or more	5,623	0
Total Fair Value	464,662	519,008
Total unrealized losses	7,328	9,667
Mortgage Backed Securities [Member] | Federal Home Loan Mortgage Corporation Certificates And Obligations F H L M C [Member]
Schedule Of Available For Sale Securities [Line Items]
Fair Value Less than 12 months	91,174	244,839
Unrealized losses less than 12 months	590	5,827
Fair Value 12 months or more	166,331	0
Unrealized losses 12 months or more	4,326	0
Total Fair Value	257,505	244,839
Total unrealized losses	$ 4,916	$ 5,827

INVESTMENT SECURITIES - OTTI Lo

INVESTMENT SECURITIES - OTTI Losses on Available-for-Sale Debt Securities (Detail) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Schedule Of Available For Sale Securities [Line Items]
Total other-than-temporary impairment losses		$ (12,231)	$ (1,845)	$ (35,806)
Portion of other-than-temporary impairment recognized in other comprehensive income (OCI)		0	(4,842)	19,289
Credit losses on debt securities for which an OTTI was no previously recognized		0	0	15,889
Other Than Temporary Impairment Losses Investments Portion Recognized In Earnings Net	[1]	$ (12,231)	(6,687)	(16,517)
Mortgage Backed Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
Other Than Temporary Impairment Losses Investments Portion Recognized In Earnings Net			$ (400)	$ (600)
[1]	For the years ended December 31, 2017, 2016 and 2015, approximately $12.2 million, $6.3 million and $15.9 million, respectively, of the credit impairment recognized in earnings consisted of credit losses on Puerto Rico government debt securities that were sold in the second quarter of 2017, as further discussed below. The remaining impairment losses for the years ended December 31, 2016 and 2015 were associated with credit losses on private label MBS.

INVESTMENT SECURITIES - Roll-Fo

INVESTMENT SECURITIES - Roll-Forward of Credit Losses on Debt Securities Held by Corporation (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Other Than Temporary Impairment Credit Losses Recognized In Earnings [Line Items]
Credit losses at beginning of the period	$ 28,981	$ 22,294	$ 5,777
Additions:
Credit losses on debt securities for which an OTTI was no previously recognized	0	0	15,889
Credit losses on debt securities for which an OTTI was previously recognized	12,231	6,687	628
Reductions:
Securities sold during the period	(34,420)
Ending balance of credit losses	6,792	28,981	22,294
Puerto Rico Government Obligations [Member]
Other Than Temporary Impairment Credit Losses Recognized In Earnings [Line Items]
Credit losses at beginning of the period	22,189	15,889	0
Additions:
Credit losses on debt securities for which an OTTI was no previously recognized	0	0	15,889
Credit losses on debt securities for which an OTTI was previously recognized	12,231	6,300	0
Reductions:
Securities sold during the period	(34,420)
Ending balance of credit losses	0	22,189	15,889
Mortgage Backed Securities Issued By Private Enterprises [Member]
Other Than Temporary Impairment Credit Losses Recognized In Earnings [Line Items]
Credit losses at beginning of the period	6,792	6,405	5,777
Additions:
Credit losses on debt securities for which an OTTI was no previously recognized	0	0	0
Credit losses on debt securities for which an OTTI was previously recognized	0	387	628
Reductions:
Securities sold during the period	0
Ending balance of credit losses	$ 6,792	$ 6,792	$ 6,405

INVESTMENT SECURITIES - Signifi

INVESTMENT SECURITIES - Significant Assumptions in Valuation of Private Label MBS (Detail)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Schedule Of Investments [Line Items]
Fair Value Inputs Discount Rate	14.00%	14.10%
Fair Value Inputs Prepayment Rate	16.40%	13.80%
Weighted Average, Projected Cumulative Loss Rate	3.00%	4.00%
Minimum [Member]
Schedule Of Investments [Line Items]
Fair Value Inputs Discount Rate		12.88%
Fair Value Inputs Prepayment Rate	12.00%	6.50%
Weighted Average, Projected Cumulative Loss Rate	0.00%	0.20%
Maximum [Member]
Schedule Of Investments [Line Items]
Fair Value Inputs Discount Rate		14.43%
Fair Value Inputs Prepayment Rate	29.00%	22.50%
Weighted Average, Projected Cumulative Loss Rate	6.80%	8.50%

INVESTMENT SECURITIES - Aggre90

INVESTMENT SECURITIES - Aggregate amortized cost and market value of the securities by issuers (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Schedule Of Available-For-Sale And Held-To-Maturity Securities [Line Items]
Amortized cost	$ 1,903,878	$ 1,908,557
Fair Value	1,891,016	1,881,920
Federal Home Loan Mortgage Corporation Certificates And Obligations F H L M C [Member]
Schedule Of Available-For-Sale And Held-To-Maturity Securities [Line Items]
Amortized cost	375,719	399,955
Fair Value	370,855	394,249
Government National Mortgage Association Certificates And Obligations G N M A [Member]
Schedule Of Available-For-Sale And Held-To-Maturity Securities [Line Items]
Amortized cost	250,140	254,495
Fair Value	257,192	265,615
Federal National Mortgage Association Certificates And Obligations F N M A [Member]
Schedule Of Available-For-Sale And Held-To-Maturity Securities [Line Items]
Amortized cost	801,198	849,584
Fair Value	796,726	843,818
FHLB [Member]
Schedule Of Available-For-Sale And Held-To-Maturity Securities [Line Items]
Amortized cost	299,949	231,666
Fair Value	$ 296,767	$ 229,792

INVESTMENT SECURITIES - Inves91

INVESTMENT SECURITIES - Investment Securities Held to Maturity (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Schedule Of Held To Maturity Securities [Line Items]
Held To Maturity Securities	$ 150,627	$ 156,190
Held To Maturity Securities Fair Value	131,032	132,759
US States And Political Subdivisions [Member] | Puerto Rico [Member]
Schedule Of Held To Maturity Securities [Line Items]
Held To Maturity Securities	150,627	156,190
Held To Maturity Securities Accumulated Unrecognized Holding Gain	0	0
Held To Maturity Securities Accumulated Unrecognized Holding Loss	19,595	23,431
Held To Maturity Securities Fair Value	$ 131,032	$ 132,759
Held To Maturity Securities Debt Maturities Average Yield	5.03%	4.73%
US States And Political Subdivisions [Member] | After One To Five Years [Member] | Puerto Rico [Member]
Schedule Of Held To Maturity Securities [Line Items]
Held To Maturity Securities	$ 3,853	$ 1,136
Held To Maturity Securities Accumulated Unrecognized Holding Gain	0	0
Held To Maturity Securities Accumulated Unrecognized Holding Loss	173	20
Held To Maturity Securities Fair Value	$ 3,680	$ 1,116
Held To Maturity Securities Debt Maturities Average Yield	5.38%	5.38%
US States And Political Subdivisions [Member] | After Five To Ten Years [Member] | Puerto Rico [Member]
Schedule Of Held To Maturity Securities [Line Items]
Held To Maturity Securities	$ 39,523	$ 10,741
Held To Maturity Securities Accumulated Unrecognized Holding Gain	0	0
Held To Maturity Securities Accumulated Unrecognized Holding Loss	3,048	718
Held To Maturity Securities Fair Value	$ 36,475	$ 10,023
Held To Maturity Securities Debt Maturities Average Yield	5.28%	4.47%
US States And Political Subdivisions [Member] | After Ten Years [Member] | Puerto Rico [Member]
Schedule Of Held To Maturity Securities [Line Items]
Held To Maturity Securities	$ 107,251	$ 144,313
Held To Maturity Securities Accumulated Unrecognized Holding Gain	0	0
Held To Maturity Securities Accumulated Unrecognized Holding Loss	16,374	22,693
Held To Maturity Securities Fair Value	$ 90,877	$ 121,620
Held To Maturity Securities Debt Maturities Average Yield	4.93%	4.74%

INVESTMENT SECURITIES - Aggre92

INVESTMENT SECURITIES - Aggregate amortized cost and approximate market value of held to maturity securities (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Held To Maturity Securities Debt Maturities Net Carrying Amount [Abstract]
Total investment securities held to maturity, fair value of $131,032 (2016- $132,759)	$ 150,627	$ 156,190
Held To Maturity Securities Debt Maturities Fair Value [Abstract]
Held To Maturity Securities Fair Value	$ 131,032	$ 132,759

INVESTMENT SECURITIES - Inves93

INVESTMENT SECURITIES - Investment Securities Held to Maturity (Securities in continous unrealized loss position) (Detail) - Nontaxable Municipal Bonds [Member] - Puerto Rico [Member] - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Schedule Of Held To Maturity Securities [Line Items]
Fair value less than 12 months	$ 0	$ 0
Unrealized losses less than 12 months	0	0
Fair value 12 months or more	131,032	132,759
Unrealized losses 12 months or more	19,595	23,431
Total fair value	131,032	132,759
Total unrealized losses	$ 19,595	$ 23,431

OTHER EQUITY SECURITIES - Addit

OTHER EQUITY SECURITIES - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Schedule Of Other Assets [Line Items]
Capital stock par value	$ 100
Book value of investment in FHLB stock	$ 40,900	$ 40,800
Dividend income from FHLB stock	2,100	1,500	$ 1,100
Carrying value of other equity security	2,200	2,200
Gain Loss On Sale Of Securities Net	$ 371	$ 6,104	$ 0

INTEREST AND DIVIDEND ON INVE95

INTEREST AND DIVIDEND ON INVESTMENTS- Interest on investments and FHLB dividend income (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Other Income And Expenses [Line Items]
Mortgage-backed securities	$ 34,231	$ 32,167	$ 37,299
PR Government obligations, U.S. Treasury securities and U.S. Government agencies	14,781	17,276	16,476
Total Intesrest income investment securities	51,125	50,905	54,850
Interest on money market investments	4,614	3,365	2,148
Total interest and dividends on investments	55,739	54,270	56,998
Taxable [Member]
Other Income And Expenses [Line Items]
Mortgage-backed securities	9,656	11,246	13,520
PR Government obligations, U.S. Treasury securities and U.S. Government agencies	2,091	4,131	2,628
Other investment securities (including FHLB dividends)	2,113	1,462	1,075
Interest on money market investments	4,609	2,669	1,490
Exempt [Member]
Other Income And Expenses [Line Items]
Mortgage-backed securities	24,575	20,921	23,779
PR Government obligations, U.S. Treasury securities and U.S. Government agencies	12,690	13,145	13,848
Interest on money market investments	$ 5	$ 696	$ 658

INTEREST AND DIVIDEND ON INVE96

INTEREST AND DIVIDEND ON INVESTMENTS- Components of interest and dividend income on investments (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Components of interest and dividend income on investments [Abstract]
Interest income on investment securities and money market investments	$ 53,634	$ 52,816	$ 55,923
Dividends on FHLB stock	2,105	1,454	1,075
Total interest and dividends on investments	$ 55,739	$ 54,270	$ 56,998

LOAN PORTFOLIO - Narratives (De

LOAN PORTFOLIO - Narratives (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Accounts Notes And Loans Receivable [Line Items]
Additional interest income that would have realized	$ 35.2	$ 43.2	$ 37.8
Mortgages pledged as collateral	1,900	2,000
Origination Fees [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans And Leases Receivable Deferred Income	4	4.8
Unearned Income [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans And Leases Receivable Deferred Income	38.6	32.8
Residential Mortgage [Member]
Accounts Notes And Loans Receivable [Line Items]
Servicing of loans	2,800	2,700
Commercial loan [Member]
Accounts Notes And Loans Receivable [Line Items]
Servicing of loans	$ 361.3	$ 401.4

LOAN PORTFOLIO - Loan Portfolio

LOAN PORTFOLIO - Loan Portfolio Held for Investment (Detail) - USD ($) $ in Thousands		Dec. 31, 2017	Dec. 31, 2016
Financial Information [Line Items]
Loans and leases receivable gross carrying value		$ 8,850,476	$ 8,886,873
Less: allowance for loan and lease losses		(231,843)	(205,603)
Loans held for investment, net		8,618,633	8,681,270
Residential Mortgage [Member]
Financial Information [Line Items]
Loans and leases receivable gross carrying value		3,290,957	3,296,031
Commercial Real Estate Portfolio Segment [Member]
Financial Information [Line Items]
Loans and leases receivable gross carrying value		1,614,972	1,568,808
Commercial And Industrial Sector [Member]
Financial Information [Line Items]
Loans and leases receivable gross carrying value	[1]	2,083,253	2,180,455
Commercial Portfolio Segment [Member]
Financial Information [Line Items]
Loans and leases receivable gross carrying value		3,809,622	3,874,214
Finance Leases [Member]
Financial Information [Line Items]
Loans and leases receivable gross carrying value		257,462	233,335
Other Consumer Loans [Member]
Financial Information [Line Items]
Loans and leases receivable gross carrying value		1,492,435	1,483,293
Construction Loans [Member]
Financial Information [Line Items]
Loans and leases receivable gross carrying value		111,397	124,951
Consumer Loan [Member]
Financial Information [Line Items]
Loans and leases receivable gross carrying value		$ 648,104	$ 635,335
[1]	As of December 31, 2017 and 2016, includes $833.5 million and $853.9 million, respectively, of commercial loans that are secured by real estate but are not dependent upon the real estate for repayment.

LOAN PORTFOLIO - Loan Portfol99

LOAN PORTFOLIO - Loan Portfolio Held for Investment (Parenthetical) (Detail) - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2016	Jun. 30, 2015	Dec. 31, 2017
Financial Information [Line Items]
Classified And Non Performing Loans Sold	$ 16.3	$ 147.5
Commercial Loans Collaterized By Real Estate	$ 853.9		$ 833.5

LOAN PORTFOLIO - Loans Held for

LOAN PORTFOLIO - Loans Held for Investment on Which Accrual of Interest Income had been Discontinued (Detail) - USD ($) $ in Thousands		Dec. 31, 2017	Dec. 31, 2016
Non-performing loans:
Total non-performing loans held for investment	[1],[2],[3]	$ 489,554	$ 560,094
Residential Mortgage [Member]
Non-performing loans:
Total non-performing loans held for investment		178,291	160,867
Commercial Mortgage [Member]
Non-performing loans:
Total non-performing loans held for investment		156,493	178,696
Commercial And Industrial [Member]
Non-performing loans:
Total non-performing loans held for investment		85,839	146,599
Consumer Auto Loans [Member]
Non-performing loans:
Total non-performing loans held for investment		10,211	14,346
Finance Leases [Member]
Non-performing loans:
Total non-performing loans held for investment		1,237	1,335
Consumer Loan [Member]
Non-performing loans:
Total non-performing loans held for investment		5,370	8,399
Commercial Construction [Member]
Non-performing loans:
Total non-performing loans held for investment		35,100	36,893
Residential Construction [Member]
Non-performing loans:
Total non-performing loans held for investment		1,987	1,933
Land Construction [Member]
Non-performing loans:
Total non-performing loans held for investment		$ 15,026	$ 11,026
[1]	Amount excludes PCI loans with a carrying value of approximately $158.2 million and $165.8 million as of December 31, 2017 and 2016, respectively, primarily mortgage loans acquired from Doral Bank in the first quarter of 2015 and from Doral Financial in the second quarter of 2014, as further discussed below. These loans are not considered non-performing due to the application of the accretion method, under which these loans will accrete interest income over the remaining life of the loans using an estimated cash flow analysis.
[2]	Excludes $8.3 million and $8.1 million of non-performing loans held for sale as of December 31, 2017 and 2016, respectively.
[3]	Non-performing loans exclude $374.7 million and $384.9 million of TDR loans that are in compliance with the modified terms and in accrual status as of December 31, 2017 and 2016, respectively.

LOAN PORTFOLIO - Loans Held 101

LOAN PORTFOLIO - Loans Held for Investment on Which Accrual of Interest Income had been Discontinued (Parenthetical) (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Accounts Notes And Loans Receivable [Line Items]
Loans held for sale	$ 32,980	$ 50,006
Nonperforming Financing Receivable [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans held for sale	$ 8,300	$ 8,100

LOAN PORTFOLIO - Corporation's

LOAN PORTFOLIO - Corporation's Aging of Loans Held for Investment Portfolio (Detail) - USD ($) $ in Thousands	Dec. 31, 2017		Dec. 31, 2016		Dec. 31, 2015
Accounts Notes And Loans Receivable [Line Items]
Total Past Due	$ 848,763		$ 881,954
Certain Loans Acquired In Transfer Accounted For As Debt Securities Carrying Amount	158,174	[1]	165,818	[2]	$ 173,913
Financing Receivable, Current	7,843,539		7,839,101
Loans held for investment	8,850,476		8,886,873
90 days past due and still accruing	131,420		106,809
Financing Receivables 30 To 59 Days Past Due [Member]
Accounts Notes And Loans Receivable [Line Items]
Total Past Due	87,856		86,726
Financing Receivables 60 To 89 Days Past Due [Member]
Accounts Notes And Loans Receivable [Line Items]
Total Past Due	139,933		128,325
Financing Receivables Equal To Greater Than 90 Days Past Due [Member]
Accounts Notes And Loans Receivable [Line Items]
Total Past Due	620,974	[3]	666,903
Fha Va And Other Government Guaranteed Loans [Member]
Accounts Notes And Loans Receivable [Line Items]
Total Past Due	109,607	[4],[5],[6]	82,231	[7],[8],[9]
Certain Loans Acquired In Transfer Accounted For As Debt Securities Carrying Amount	0	[4],[5],[6]	0
Financing Receivable, Current	29,332	[4],[5],[6]	44,627	[7],[8],[9]
Loans held for investment	138,939	[4],[5],[6]	126,858	[7],[8],[9]
90 days past due and still accruing	102,815	[4],[5],[6]	77,052	[7],[8],[9]
Fha Va And Other Government Guaranteed Loans [Member] | Financing Receivables 30 To 59 Days Past Due [Member]
Accounts Notes And Loans Receivable [Line Items]
Total Past Due	0	[4],[5],[6]	0	[7],[8],[9]
Fha Va And Other Government Guaranteed Loans [Member] | Financing Receivables 60 To 89 Days Past Due [Member]
Accounts Notes And Loans Receivable [Line Items]
Total Past Due	6,792	[4],[5],[6]	5,179	[7],[8],[9]
Fha Va And Other Government Guaranteed Loans [Member] | Financing Receivables Equal To Greater Than 90 Days Past Due [Member]
Accounts Notes And Loans Receivable [Line Items]
Total Past Due	102,815	[3],[4],[5],[6]	77,052	[7],[8],[9],[10]
Residential Mortgage [Member]
Accounts Notes And Loans Receivable [Line Items]
Certain Loans Acquired In Transfer Accounted For As Debt Securities Carrying Amount	153,991		162,676
Loans held for investment	3,290,957		3,296,031
Commercial And Industrial [Member]
Accounts Notes And Loans Receivable [Line Items]
Total Past Due	97,703		169,886
Certain Loans Acquired In Transfer Accounted For As Debt Securities Carrying Amount	0		0
Financing Receivable, Current	1,985,550		2,010,569
Loans held for investment	2,083,253		2,180,455
90 days past due and still accruing	2,317		5,368
Commercial And Industrial [Member] | Financing Receivables 30 To 59 Days Past Due [Member]
Accounts Notes And Loans Receivable [Line Items]
Total Past Due	8,971		14,195
Commercial And Industrial [Member] | Financing Receivables 60 To 89 Days Past Due [Member]
Accounts Notes And Loans Receivable [Line Items]
Total Past Due	576		3,724
Commercial And Industrial [Member] | Financing Receivables Equal To Greater Than 90 Days Past Due [Member]
Accounts Notes And Loans Receivable [Line Items]
Total Past Due	88,156	[3]	151,967
Commercial Mortgage Loans [Member]
Accounts Notes And Loans Receivable [Line Items]
Total Past Due	170,705	[4]	186,511	[7]
Certain Loans Acquired In Transfer Accounted For As Debt Securities Carrying Amount	4,183	[4]	3,142	[7]
Financing Receivable, Current	1,440,084	[4]	1,379,155	[7]
Loans held for investment	1,614,972	[4]	1,568,808	[7]
90 days past due and still accruing	6,687	[4]	3,281	[7]
Commercial Mortgage Loans [Member] | Financing Receivables 30 To 59 Days Past Due [Member]
Accounts Notes And Loans Receivable [Line Items]
Total Past Due	0	[4]	0	[7]
Commercial Mortgage Loans [Member] | Financing Receivables 60 To 89 Days Past Due [Member]
Accounts Notes And Loans Receivable [Line Items]
Total Past Due	7,525	[4]	4,534	[7]
Commercial Mortgage Loans [Member] | Financing Receivables Equal To Greater Than 90 Days Past Due [Member]
Accounts Notes And Loans Receivable [Line Items]
Total Past Due	163,180	[3],[4]	181,977	[7],[10]
Construction Loans [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans held for investment	111,397		124,951
Consumer Auto Loans [Member]
Accounts Notes And Loans Receivable [Line Items]
Total Past Due	91,554		85,011
Certain Loans Acquired In Transfer Accounted For As Debt Securities Carrying Amount	0		0
Financing Receivable, Current	752,777		762,947
Loans held for investment	844,331		847,958
90 days past due and still accruing	0		0
Consumer Auto Loans [Member] | Financing Receivables 30 To 59 Days Past Due [Member]
Accounts Notes And Loans Receivable [Line Items]
Total Past Due	57,560		57,142
Consumer Auto Loans [Member] | Financing Receivables 60 To 89 Days Past Due [Member]
Accounts Notes And Loans Receivable [Line Items]
Total Past Due	23,783		13,523
Consumer Auto Loans [Member] | Financing Receivables Equal To Greater Than 90 Days Past Due [Member]
Accounts Notes And Loans Receivable [Line Items]
Total Past Due	10,211	[3]	14,346
Finance Leases [Member]
Accounts Notes And Loans Receivable [Line Items]
Total Past Due	15,270		10,720
Certain Loans Acquired In Transfer Accounted For As Debt Securities Carrying Amount	0		0
Financing Receivable, Current	242,192		222,615
Loans held for investment	257,462		233,335
90 days past due and still accruing	0		0
Finance Leases [Member] | Financing Receivables 30 To 59 Days Past Due [Member]
Accounts Notes And Loans Receivable [Line Items]
Total Past Due	10,549		7,714
Finance Leases [Member] | Financing Receivables 60 To 89 Days Past Due [Member]
Accounts Notes And Loans Receivable [Line Items]
Total Past Due	3,484		1,671
Finance Leases [Member] | Financing Receivables Equal To Greater Than 90 Days Past Due [Member]
Accounts Notes And Loans Receivable [Line Items]
Total Past Due	1,237	[3]	1,335
Consumer Loan [Member]
Accounts Notes And Loans Receivable [Line Items]
Total Past Due	25,189		25,257
Certain Loans Acquired In Transfer Accounted For As Debt Securities Carrying Amount	0		0
Financing Receivable, Current	622,915		610,078
Loans held for investment	648,104		635,335
90 days past due and still accruing	3,991		3,929
Consumer Loan [Member] | Financing Receivables 30 To 59 Days Past Due [Member]
Accounts Notes And Loans Receivable [Line Items]
Total Past Due	10,776		7,675
Consumer Loan [Member] | Financing Receivables 60 To 89 Days Past Due [Member]
Accounts Notes And Loans Receivable [Line Items]
Total Past Due	5,052		5,254
Consumer Loan [Member] | Financing Receivables Equal To Greater Than 90 Days Past Due [Member]
Accounts Notes And Loans Receivable [Line Items]
Total Past Due	9,361	[3]	12,328
Commercial Construction [Member]
Accounts Notes And Loans Receivable [Line Items]
Total Past Due	35,100		36,893
Certain Loans Acquired In Transfer Accounted For As Debt Securities Carrying Amount	0		0
Financing Receivable, Current	41,456		40,582
Loans held for investment	76,556		77,475
90 days past due and still accruing	0		0
Commercial Construction [Member] | Financing Receivables 30 To 59 Days Past Due [Member]
Accounts Notes And Loans Receivable [Line Items]
Total Past Due	0		0
Commercial Construction [Member] | Financing Receivables 60 To 89 Days Past Due [Member]
Accounts Notes And Loans Receivable [Line Items]
Total Past Due	0		0
Commercial Construction [Member] | Financing Receivables Equal To Greater Than 90 Days Past Due [Member]
Accounts Notes And Loans Receivable [Line Items]
Total Past Due	35,100	[3]	36,893
Residential Construction [Member]
Accounts Notes And Loans Receivable [Line Items]
Total Past Due	2,082	[4]	1,933	[7]
Certain Loans Acquired In Transfer Accounted For As Debt Securities Carrying Amount	0		0
Financing Receivable, Current	5,828	[4]	13,777	[7]
Loans held for investment	7,910	[4]	15,710	[7]
90 days past due and still accruing	0	[4]	0	[7]
Residential Construction [Member] | Financing Receivables 30 To 59 Days Past Due [Member]
Accounts Notes And Loans Receivable [Line Items]
Total Past Due	0	[4]	0	[7]
Residential Construction [Member] | Financing Receivables 60 To 89 Days Past Due [Member]
Accounts Notes And Loans Receivable [Line Items]
Total Past Due	95	[4]	0	[7]
Residential Construction [Member] | Financing Receivables Equal To Greater Than 90 Days Past Due [Member]
Accounts Notes And Loans Receivable [Line Items]
Total Past Due	1,987	[3],[4]	1,933	[7],[10]
Land Construction [Member]
Accounts Notes And Loans Receivable [Line Items]
Total Past Due	15,301	[4]	11,940	[7]
Certain Loans Acquired In Transfer Accounted For As Debt Securities Carrying Amount	0		0
Financing Receivable, Current	11,630	[4]	19,826	[7]
Loans held for investment	26,931	[4]	31,766	[7]
90 days past due and still accruing	151	[4]	478	[7]
Land Construction [Member] | Financing Receivables 30 To 59 Days Past Due [Member]
Accounts Notes And Loans Receivable [Line Items]
Total Past Due	0	[4]	0	[7]
Land Construction [Member] | Financing Receivables 60 To 89 Days Past Due [Member]
Accounts Notes And Loans Receivable [Line Items]
Total Past Due	124	[4]	436	[7]
Land Construction [Member] | Financing Receivables Equal To Greater Than 90 Days Past Due [Member]
Accounts Notes And Loans Receivable [Line Items]
Total Past Due	15,177	[3],[4]	11,504	[7],[10]
Other Residential Mortgage Loans [Member]
Accounts Notes And Loans Receivable [Line Items]
Total Past Due	286,252	[4]	271,572	[7]
Certain Loans Acquired In Transfer Accounted For As Debt Securities Carrying Amount	153,991	[4]	162,676
Financing Receivable, Current	2,711,775	[4]	2,734,925	[7]
Loans held for investment	3,152,018	[4]	3,169,173	[7]
90 days past due and still accruing	15,459	[4]	16,701	[7]
Other Residential Mortgage Loans [Member] | Financing Receivables 30 To 59 Days Past Due [Member]
Accounts Notes And Loans Receivable [Line Items]
Total Past Due	0	[4]	0	[7]
Other Residential Mortgage Loans [Member] | Financing Receivables 60 To 89 Days Past Due [Member]
Accounts Notes And Loans Receivable [Line Items]
Total Past Due	92,502	[4]	94,004	[7]
Other Residential Mortgage Loans [Member] | Financing Receivables Equal To Greater Than 90 Days Past Due [Member]
Accounts Notes And Loans Receivable [Line Items]
Total Past Due	$ 193,750	[3],[4]	$ 177,568	[7],[10]
[1]	According to the Corporation's delinquency policy and consistent with the instructions for the preparation of the Consolidated Financial Statements for Bank Holding Companies (FR Y-9C) required by the Federal Reserve Board, residential mortgage and commercial mortgage loans are considered past due when the borrower is in arrears two or more monthly payments. PCI residential mortgage loans and commercial mortgage loans past due 30-59 days as of December 31, 2017 amounted to $28.1 million and $0.2 million, respectively.
[2]	According to the Corporation's delinquency policy and consistent with the instructions for the preparation of the Consolidated Financial Statements for Bank Holding Companies (FR Y-9C) required by the Federal Reserve Board, residential mortgage and commercial mortgage loans are considered past due when the borrower is in arrears two or more monthly payments. PCI residential mortgage loans and commercial mortgage loans past due 30-59 days as of December 31, 2016 amounted to $22.3 million and $0.1 million, respectively.
[3]	Includes non-performing loans and accruing loans that are contractually delinquent 90 days or more (i.e., FHA/VA guaranteed loans and credit cards). Credit card loans continue to accrue finance charges and fees until charged-off at 180 days.
[4]	According to the Corporation's delinquency policy and consistent with the instructions for the preparation of the Consolidated Financial Statements for Bank Holding Companies (FR Y-9C) required by the Federal Reserve Board, residential mortgage, commercial mortgage, and construction loans are considered past due when the borrower is in arrears on two or more monthly payments. FHA/VA government-guaranteed loans, other residential mortgage loans, commercial mortgage loans, and land loans past due 30-59 days as of December 31, 2017 amounted to $6.0 million, $224.0 million, $9.0 million, and $2.5 million, respectively.
[5]	As of December 31, 2017, includes $62.1 million of defaulted loans collateralizing GNMA securities for which the Corporation has an unconditional option (but not an obligation) to repurchase the defaulted loans.
[6]	It is the Corporation's policy to report delinquent residential mortgage loans insured by the FHA or guaranteed by the VA as past-due loans 90 days and still accruing as opposed to non-performing loans since the principal repayment is insured. These balances include $29.9 million of residential mortgage loans insured by the FHA or guaranteed by the VA that are over 15 months delinquent, and are no longer accruing interest as of December 31, 2017.
[7]	According to the Corporation's delinquency policy and consistent with the instructions for the preparation of the Consolidated Financial Statements for Bank Holding Companies (FR Y-9C) required by the Federal Reserve Board, residential mortgage, commercial mortgage, and construction loans are considered past due when the borrower is in arrears two or more monthly payments. FHA/VA government-guaranteed loans, other residential mortgage loans, commercial mortgage loans, land loans, and construction-residential loans past-due 30-59 days as of December 31, 2016 amounted to $9.9 million, $142.8 million, $4.6 million, $0.7 million, and $0.4 million, respectively.
[8]	As of December 31, 2016, includes $43.7 million of defaulted loans collateralizing GNMA securities for which the Corporation has an unconditional option (but not an obligation) to repurchase the defaulted loans.
[9]	It is the Corporation's policy to report delinquent residential mortgage loans insured by the FHA or guaranteed by the VA as past-due loans 90 days and still accruing as opposed to non-performing loans since the principal repayment is insured. These balances include $29.3 million of residential mortgage loans insured by the FHA or guaranteed by the VA that are over 15 months delinquent, and are no longer accruing interest as of December 31, 2016.
[10]	Includes non-performing loans and accruing loans that are contractually delinquent 90 days or more (i.e., FHA/VA guaranteed loans and credit cards). Credit card loans continue to accrue finance charges and fees until charged-off at 180 days.

LOAN PORTFOLIO - Corporation103

LOAN PORTFOLIO - Corporation's Aging of Loans Held for Investment Portfolio (Parenthetical) (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2017USD ($)numberofpayments	Dec. 31, 2016USD ($)numberofpayments
Accounts Notes And Loans Receivable [Line Items]
Loans considered to be defaulted if borrower has failed to make payment for a period or more than the period	2 months 29 days	2 months 29 days
Period during which credit card loans continue to accrue finance charges and fees	5 months 27 days	5 months 27 days
Defaulted loans collateralizing Ginnie Mae (GNMA) securities	$ 62.1	$ 43.7
Minimum Number of Payments in Arrears to Consider Commercial Mortgage and Construction Loan as Past Due | numberofpayments	2	2
Residential mortgage loans insured by FHA or guaranteed by the VA	$ 29.9	$ 29.3
Period of residential mortgage loan that are no longer accruing interest	1 year 3 months	1 year 3 months
Fha Va And Other Government Guaranteed Loans [Member]
Accounts Notes And Loans Receivable [Line Items]
30-59 Days past due Mortgages	$ 6	$ 9.9
Residential Mortgage [Member]
Accounts Notes And Loans Receivable [Line Items]
30-59 Days past due Mortgages	224	142.8
Commercial Mortgage [Member]
Accounts Notes And Loans Receivable [Line Items]
30-59 Days past due Mortgages	9	4.6
Residential Construction [Member]
Accounts Notes And Loans Receivable [Line Items]
30-59 Days past due Mortgages		0.4
Land Construction [Member]
Accounts Notes And Loans Receivable [Line Items]
30-59 Days past due Mortgages	$ 2.5	$ 0.7

LOAN PORTFOLIO - Corporation104

LOAN PORTFOLIO - Corporation's Credit Quality Indicators by Loan (Detail) - USD ($) $ in Thousands		Dec. 31, 2017	Dec. 31, 2016
Financing Receivable Recorded Investment [Line Items]
Commercial mortgage loans		$ 1,614,972	$ 1,568,808
Commercial and Industrial loans		2,083,253	2,180,455
Land		26,931	31,766
Residential Construction [Member]
Financing Receivable Recorded Investment [Line Items]
Construction loans		7,910	15,710
Commercial Construction [Member]
Financing Receivable Recorded Investment [Line Items]
Construction loans		76,556	77,475
Substandard [Member]
Financing Receivable Recorded Investment [Line Items]
Commercial mortgage loans		257,503	193,391
Commercial and Industrial loans		154,416	133,599
Land		15,971	19,345
Substandard [Member] | Residential Construction [Member]
Financing Receivable Recorded Investment [Line Items]
Construction loans		1,987	1,933
Substandard [Member] | Commercial Construction [Member]
Financing Receivable Recorded Investment [Line Items]
Construction loans		35,100	36,893
Doubtful [Member]
Financing Receivable Recorded Investment [Line Items]
Commercial mortgage loans		4,166	35,416
Commercial and Industrial loans		3,854	67,996
Land		490	0
Doubtful [Member] | Residential Construction [Member]
Financing Receivable Recorded Investment [Line Items]
Construction loans		0	0
Doubtful [Member] | Commercial Construction [Member]
Financing Receivable Recorded Investment [Line Items]
Construction loans		0	0
Unlikely To Be Collected Financing Receivable [Member]
Financing Receivable Recorded Investment [Line Items]
Commercial mortgage loans		0	0
Commercial and Industrial loans		676	784
Land		0	0
Unlikely To Be Collected Financing Receivable [Member] | Residential Construction [Member]
Financing Receivable Recorded Investment [Line Items]
Construction loans		0	0
Unlikely To Be Collected Financing Receivable [Member] | Commercial Construction [Member]
Financing Receivable Recorded Investment [Line Items]
Construction loans		0	0
Total Adversely Classified [Member]
Financing Receivable Recorded Investment [Line Items]
Commercial mortgage loans	[1]	261,669	228,807
Commercial and Industrial loans	[1]	158,946	202,379
Land	[1]	16,461	19,345
Total Adversely Classified [Member] | Residential Construction [Member]
Financing Receivable Recorded Investment [Line Items]
Construction loans	[1]	1,987	1,933
Total Adversely Classified [Member] | Commercial Construction [Member]
Financing Receivable Recorded Investment [Line Items]
Construction loans	[1]	$ 35,100	$ 36,893
[1]	Excludes $8.3 million and $8.1 million of non-performing loans held for sale as of December 31, 2017 and 2016, respectively.

LOAN PORTFOLIO - Credit Risk Pa

LOAN PORTFOLIO - Credit Risk Payment Activity (Detail) - USD ($) $ in Thousands	Dec. 31, 2017		Dec. 31, 2016
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable gross carrying value	$ 8,850,476		$ 8,886,873
Consumer Loan [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable gross carrying value	1,749,897		1,716,628
Fhava Guaranteed Loans [Member] | Residential Real Estate [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable gross carrying value	138,939	[1]	126,858	[2]
Other Residential Mortgage Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable gross carrying value	3,152,018	[3]	3,169,173	[4]
Other Residential Mortgage Loans [Member] | Residential Real Estate [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable gross carrying value	3,152,018		3,169,173
Consumer Auto Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable gross carrying value	844,331		847,958
Consumer Auto Loans [Member] | Consumer Loan [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable gross carrying value	844,331		847,958
Finance Leases [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable gross carrying value	257,462		233,335
Finance Leases [Member] | Consumer Loan [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable gross carrying value	257,462		233,335
Other Consumer Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable gross carrying value	1,492,435		1,483,293
Other Consumer Loans [Member] | Consumer Loan [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable gross carrying value	648,104		635,335
Performing Financing Receivable [Member] | Fhava Guaranteed Loans [Member] | Residential Real Estate [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable gross carrying value	138,939	[1]	126,858	[2]
Performing Financing Receivable [Member] | Other Residential Mortgage Loans [Member] | Residential Real Estate [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable gross carrying value	2,819,736		2,845,630
Performing Financing Receivable [Member] | Consumer Auto Loans [Member] | Consumer Loan [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable gross carrying value	834,120		833,612
Performing Financing Receivable [Member] | Finance Leases [Member] | Consumer Loan [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable gross carrying value	256,225		232,000
Performing Financing Receivable [Member] | Other Consumer Loans [Member] | Consumer Loan [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable gross carrying value	642,734		626,936
Purchased Credit Impaired [Member] | Fhava Guaranteed Loans [Member] | Residential Real Estate [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable gross carrying value	0	[1],[5]	0	[2],[6]
Purchased Credit Impaired [Member] | Other Residential Mortgage Loans [Member] | Residential Real Estate [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable gross carrying value	153,991	[5]	162,676	[6]
Purchased Credit Impaired [Member] | Consumer Auto Loans [Member] | Consumer Loan [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable gross carrying value	0	[5]	0	[6]
Purchased Credit Impaired [Member] | Finance Leases [Member] | Consumer Loan [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable gross carrying value	0	[5]	0	[6]
Purchased Credit Impaired [Member] | Other Consumer Loans [Member] | Consumer Loan [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable gross carrying value	0	[5]	0	[6]
Nonperforming Financing Receivable [Member] | Fhava Guaranteed Loans [Member] | Residential Real Estate [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable gross carrying value	0	[1]	0	[2]
Nonperforming Financing Receivable [Member] | Other Residential Mortgage Loans [Member] | Residential Real Estate [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable gross carrying value	178,291		160,867
Nonperforming Financing Receivable [Member] | Consumer Auto Loans [Member] | Consumer Loan [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable gross carrying value	10,211		14,346
Nonperforming Financing Receivable [Member] | Finance Leases [Member] | Consumer Loan [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable gross carrying value	1,237		1,335
Nonperforming Financing Receivable [Member] | Other Consumer Loans [Member] | Consumer Loan [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable gross carrying value	$ 5,370		$ 8,399
[1]	It is the Corporation's policy to report delinquent residential mortgage loans insured by the FHA or guaranteed by the VA as past due loans 90 days and still accruing as opposed to non-performing loans since the principal repayment is insured. This balance includes $29.9 million of residential mortgage loans insured by the FHA or guaranteed by the VA that are over 15 months delinquent, and are no longer accruing interest as of December 31, 2017.
[2]	It is the Corporation's policy to report delinquent residential mortgage loans insured by the FHA or guaranteed by the VA as past due loans 90 days and still accruing as opposed to non-performing loans since the principal repayment is insured. This balance includes $29.3 million of residential mortgage loans insured by the FHA or guaranteed by the VA that are over 15 months delinquent, and are no longer accruing interest as of December 31, 2016.
[3]	According to the Corporation's delinquency policy and consistent with the instructions for the preparation of the Consolidated Financial Statements for Bank Holding Companies (FR Y-9C) required by the Federal Reserve Board, residential mortgage, commercial mortgage, and construction loans are considered past due when the borrower is in arrears on two or more monthly payments. FHA/VA government-guaranteed loans, other residential mortgage loans, commercial mortgage loans, and land loans past due 30-59 days as of December 31, 2017 amounted to $6.0 million, $224.0 million, $9.0 million, and $2.5 million, respectively.
[4]	According to the Corporation's delinquency policy and consistent with the instructions for the preparation of the Consolidated Financial Statements for Bank Holding Companies (FR Y-9C) required by the Federal Reserve Board, residential mortgage, commercial mortgage, and construction loans are considered past due when the borrower is in arrears two or more monthly payments. FHA/VA government-guaranteed loans, other residential mortgage loans, commercial mortgage loans, land loans, and construction-residential loans past-due 30-59 days as of December 31, 2016 amounted to $9.9 million, $142.8 million, $4.6 million, $0.7 million, and $0.4 million, respectively.
[5]	PCI loans are excluded from non-performing statistics due to the application of the accretion method, under which these loans will accrete interest income over the remaining life of the loans using estimated cash flow analyses.
[6]	PCI loans are excluded from non-performing statistics due to the application of the accretion method, under which these loans will accrete interest income over the remaining life of the loans using estimated cash flow analyses.

LOAN PORTFOLIO - Credit Risk106

LOAN PORTFOLIO - Credit Risk Payment Activity (Parenthetical) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Financing Receivable Recorded Investment [Line Items]
Residential mortgage loans insured by FHA or guaranteed by the VA	$ 29,900	$ 29,300
Period of residential mortgage loan that are no longer accruing interest	1 year 3 months	1 year 3 months
Loans considered to be defaulted if borrower has failed to make payment for a period or more than the period	2 months 29 days	2 months 29 days
Loans Receivable Held For Sale Net	$ 32,980	$ 50,006

LOAN PORTFOLIO - Impaired loans

LOAN PORTFOLIO - Impaired loans (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Financing Receivable Impaired [Line Items]
Recorded Investment with no Related Allowance	$ 213,046	$ 161,617
Unpaid Principal Balance with no Related Allowance	289,918	207,262
Average Recorded Investment No Related Allowance	238,454	175,499
Interest Income with no Related Allowance Accrual Basis	4,337	1,966
Interest Income with No Related Allowance Cash Basis	1,627	1,389
Recorded Investment with Related Allowance	577,262	726,288
Unpaid Principal Balance with Related Allowance	680,648	821,683
Related Allowance	51,410	64,421	$ 52,581	$ 55,205
Average Recorded Investment With Related Allowance	593,701	748,842
Interest Income with Related Allowance Accrual Basis	19,906	22,129
Interest Income with Realted Allowance Cash Basis	1,826	3,060
Recorded Investment	790,308	887,905	$ 806,509	$ 945,407
Unpaid Principal Balance	970,566	1,028,945
Average Recorded Investments	832,155	924,341
Interest Income on Impaired Loans Accrual Basis	24,243	24,095
Interest Income on Impaired Loans Cash Basis	3,453	4,449
FHA/VA Guaranteed loans [Member]
Financing Receivable Impaired [Line Items]
Recorded Investment with no Related Allowance	0	0
Unpaid Principal Balance with no Related Allowance	0	0
Average Recorded Investment No Related Allowance	0	0
Interest Income with no Related Allowance Accrual Basis	0	0
Interest Income with No Related Allowance Cash Basis	0	0
Recorded Investment with Related Allowance	0	0
Unpaid Principal Balance with Related Allowance	0	0
Related Allowance	0	0
Average Recorded Investment With Related Allowance	0	0
Interest Income with Related Allowance Accrual Basis	0	0
Interest Income with Realted Allowance Cash Basis	0	0
Recorded Investment	0	0
Unpaid Principal Balance	0	0
Average Recorded Investments	0	0
Interest Income on Impaired Loans Accrual Basis	0	0
Interest Income on Impaired Loans Cash Basis	0	0
Other residential loans [Member]
Financing Receivable Impaired [Line Items]
Recorded Investment with no Related Allowance	116,818	67,996
Unpaid Principal Balance with no Related Allowance	154,048	82,602
Average Recorded Investment No Related Allowance	120,241	71,003
Interest Income with no Related Allowance Accrual Basis	2,797	741
Interest Income with No Related Allowance Cash Basis	1,267	731
Recorded Investment with Related Allowance	316,616	374,271
Unpaid Principal Balance with Related Allowance	349,284	423,648
Related Allowance	22,086	8,633
Average Recorded Investment With Related Allowance	318,606	380,273
Interest Income with Related Allowance Accrual Basis	14,519	17,751
Interest Income with Realted Allowance Cash Basis	1,211	1,503
Recorded Investment	433,434	442,267
Unpaid Principal Balance	503,332	506,250
Average Recorded Investments	438,847	451,276
Interest Income on Impaired Loans Accrual Basis	17,316	18,492
Interest Income on Impaired Loans Cash Basis	2,478	2,234
Commercial Mortgage Loans [Member]
Financing Receivable Impaired [Line Items]
Recorded Investment with no Related Allowance	65,100	72,620
Unpaid Principal Balance with no Related Allowance	100,612	91,685
Average Recorded Investment No Related Allowance	86,563	80,713
Interest Income with no Related Allowance Accrual Basis	720	940
Interest Income with No Related Allowance Cash Basis	277	550
Recorded Investment with Related Allowance	87,814	121,771
Unpaid Principal Balance with Related Allowance	124,084	133,883
Related Allowance	9,783	26,172
Average Recorded Investment With Related Allowance	93,720	122,609
Interest Income with Related Allowance Accrual Basis	1,263	463
Interest Income with Realted Allowance Cash Basis	113	173
Recorded Investment	152,914	194,391
Unpaid Principal Balance	224,696	225,568
Average Recorded Investments	180,283	203,322
Interest Income on Impaired Loans Accrual Basis	1,983	1,403
Interest Income on Impaired Loans Cash Basis	390	723
Commercial And Industrial Loans [Member]
Financing Receivable Impaired [Line Items]
Recorded Investment with no Related Allowance	28,292	14,656
Unpaid Principal Balance with no Related Allowance	31,254	24,642
Average Recorded Investment No Related Allowance	28,567	17,209
Interest Income with no Related Allowance Accrual Basis	659	42
Interest Income with No Related Allowance Cash Basis	17	0
Recorded Investment with Related Allowance	90,008	138,887
Unpaid Principal Balance with Related Allowance	112,005	165,399
Related Allowance	12,359	22,638
Average Recorded Investment With Related Allowance	92,666	149,153
Interest Income with Related Allowance Accrual Basis	788	589
Interest Income with Realted Allowance Cash Basis	386	1,287
Recorded Investment	118,300	153,543
Unpaid Principal Balance	143,259	190,041
Average Recorded Investments	121,233	166,362
Interest Income on Impaired Loans Accrual Basis	1,447	631
Interest Income on Impaired Loans Cash Basis	403	1,287
Construction Loans [Member]
Financing Receivable Impaired [Line Items]
Related Allowance	2,017	1,405
Recorded Investment	47,266	53,291
Auto loans [Member]
Financing Receivable Impaired [Line Items]
Recorded Investment with no Related Allowance	267	599
Unpaid Principal Balance with no Related Allowance	267	599
Average Recorded Investment No Related Allowance	290	615
Interest Income with no Related Allowance Accrual Basis	3	7
Interest Income with No Related Allowance Cash Basis	0	0
Recorded Investment with Related Allowance	22,338	24,276
Unpaid Principal Balance with Related Allowance	22,338	24,276
Related Allowance	3,665	3,717
Average Recorded Investment With Related Allowance	24,328	26,562
Interest Income with Related Allowance Accrual Basis	1,778	1,813
Interest Income with Realted Allowance Cash Basis	0	0
Recorded Investment	22,605	24,875
Unpaid Principal Balance	22,605	24,875
Average Recorded Investments	24,618	27,177
Interest Income on Impaired Loans Accrual Basis	1,781	1,820
Interest Income on Impaired Loans Cash Basis	0	0
Finance Leases [Member]
Financing Receivable Impaired [Line Items]
Recorded Investment with no Related Allowance	0	94
Unpaid Principal Balance with no Related Allowance	0	94
Average Recorded Investment No Related Allowance	0	95
Interest Income with no Related Allowance Accrual Basis	0	1
Interest Income with No Related Allowance Cash Basis	0	0
Recorded Investment with Related Allowance	2,184	2,553
Unpaid Principal Balance with Related Allowance	2,184	2,553
Related Allowance	104	71
Average Recorded Investment With Related Allowance	2,428	2,751
Interest Income with Related Allowance Accrual Basis	168	202
Interest Income with Realted Allowance Cash Basis	0	0
Recorded Investment	2,184	2,647
Unpaid Principal Balance	2,184	2,647
Average Recorded Investments	2,428	2,846
Interest Income on Impaired Loans Accrual Basis	168	203
Interest Income on Impaired Loans Cash Basis	0	0
Other Consumer Loans [Member]
Financing Receivable Impaired [Line Items]
Recorded Investment with no Related Allowance	2,521	4,516
Unpaid Principal Balance with no Related Allowance	3,688	5,876
Average Recorded Investment No Related Allowance	2,745	4,696
Interest Income with no Related Allowance Accrual Basis	158	233
Interest Income with No Related Allowance Cash Basis	65	106
Recorded Investment with Related Allowance	11,084	12,375
Unpaid Principal Balance with Related Allowance	11,830	12,734
Related Allowance	1,396	1,785
Average Recorded Investment With Related Allowance	11,579	13,322
Interest Income with Related Allowance Accrual Basis	1,018	1,143
Interest Income with Realted Allowance Cash Basis	79	48
Recorded Investment	13,605	16,891
Unpaid Principal Balance	15,518	18,610
Average Recorded Investments	14,324	18,018
Interest Income on Impaired Loans Accrual Basis	1,176	1,376
Interest Income on Impaired Loans Cash Basis	144	154
Land Construction [Member]
Financing Receivable Impaired [Line Items]
Recorded Investment with no Related Allowance	48	180
Unpaid Principal Balance with no Related Allowance	49	233
Average Recorded Investment No Related Allowance	48	212
Interest Income with no Related Allowance Accrual Basis	0	2
Interest Income with No Related Allowance Cash Basis	1	2
Recorded Investment with Related Allowance	11,865	14,870
Unpaid Principal Balance with Related Allowance	19,973	19,918
Related Allowance	1,402	947
Average Recorded Investment With Related Allowance	14,126	15,589
Interest Income with Related Allowance Accrual Basis	372	168
Interest Income with Realted Allowance Cash Basis	37	49
Recorded Investment	11,913	15,050
Unpaid Principal Balance	20,022	20,151
Average Recorded Investments	14,174	15,801
Interest Income on Impaired Loans Accrual Basis	372	170
Interest Income on Impaired Loans Cash Basis	38	51
Residential Construction [Member]
Financing Receivable Impaired [Line Items]
Recorded Investment with no Related Allowance	0	956
Unpaid Principal Balance with no Related Allowance	0	1,531
Average Recorded Investment No Related Allowance	0	956
Interest Income with no Related Allowance Accrual Basis	0	0
Interest Income with No Related Allowance Cash Basis	0	0
Recorded Investment with Related Allowance	252	392
Unpaid Principal Balance with Related Allowance	355	551
Related Allowance	55	134
Average Recorded Investment With Related Allowance	252	392
Interest Income with Related Allowance Accrual Basis	0	0
Interest Income with Realted Allowance Cash Basis	0	0
Recorded Investment	252	1,348
Unpaid Principal Balance	355	2,082
Average Recorded Investments	252	1,348
Interest Income on Impaired Loans Accrual Basis	0	0
Interest Income on Impaired Loans Cash Basis	0	0
Commercial Construction [Member]
Financing Receivable Impaired [Line Items]
Recorded Investment with no Related Allowance	0	0
Unpaid Principal Balance with no Related Allowance	0	0
Average Recorded Investment No Related Allowance	0	0
Interest Income with no Related Allowance Accrual Basis	0	0
Interest Income with No Related Allowance Cash Basis	0	0
Recorded Investment with Related Allowance	35,101	36,893
Unpaid Principal Balance with Related Allowance	38,595	38,721
Related Allowance	560	324
Average Recorded Investment With Related Allowance	35,996	38,191
Interest Income with Related Allowance Accrual Basis	0	0
Interest Income with Realted Allowance Cash Basis	0	0
Recorded Investment	35,101	36,893
Unpaid Principal Balance	38,595	38,721
Average Recorded Investments	35,996	38,191
Interest Income on Impaired Loans Accrual Basis	0	0
Interest Income on Impaired Loans Cash Basis	$ 0	$ 0

LOAN PORTFOLIO - Additional Inf

LOAN PORTFOLIO - Additional Information (Detail) $ in Thousands		3 Months Ended					12 Months Ended				21 Months Ended
		Mar. 31, 2018USD ($)	Jun. 30, 2017USD ($)	Mar. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Jun. 30, 2015USD ($)	Dec. 31, 2017USD ($)numberofcontracts	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2011USD ($)	Dec. 30, 2017USD ($)	Dec. 31, 2014USD ($)
Accounts Notes And Loans Receivable [Line Items]
Interest Income on Impaired Loans Accrual Basis							$ 24,243	$ 24,095
Contractually outstanding principal and interest at acquisition					$ 207,300		196,600	207,300
Loans					8,886,873		8,850,476	8,886,873
Total TDR loans					647,048		587,219	647,048	$ 661,591			$ 694,453
Financing Receivable, Modifications, Recorded Investment					647,048		587,219	647,048	661,591			$ 694,453
Provsion of PCI Loans							4,394	2,895
Classified And Non Performing Loans Sold					16,300	$ 147,500
Other Real Estate Owned Sold						2,900
Sales Price Of Bulk Sale						87,300
Reserves Allocated To Bulk Sale					2,800	15,300		2,800
Bulk Sale Charge Offs					4,600	61,400
Professional Fees Bulk Sale						900
PreTax Loss Bulk Sale					1,800	48,700
Recoveries							16,756	15,088
Line Of Credit Facility Provided To Fund Unfunded Commitments										$ 80,000
Loans Receivable Held For Sale Net					50,006		32,980	50,006
Proceeds From Sale Of Loans Held For Investment							$ 53,245	31,852	107,702
Trouble Debt Restructurings Trial Period							5 months 27 days
Threshold Mortgage Loans Principal Amount Puerto Rico Housing Financing Authority						75,000
Puerto Rico Housing Finance Authority Covered Loans						552,000
Puerto Rico Housing Finance Authority Restricted Net Position						77,400
Residential mortgage loans in process of foreclosure							$ 162,200
Mortgage Loans Foreclosure Delinquency Threshold							4 months
Classified And Non Performing Loans Sold Outstanding Balance					20,100
Financing Receivable Allowance For Credit Losses Write Offs Impaired Loans	[1]						$ 82,113	67,210	99,023
Proceeds From Sale Of Non Performing Assets Sold					11,300
Proceeds From Principal Repayments On Loans And Leases Held For Investment							2,504,629	2,830,830	2,969,616
Hurricane [Member]
Accounts Notes And Loans Receivable [Line Items]
Provsion of PCI Loans							$ 1,800
Hurricane [Member] | Payment Deferral [Member]
Accounts Notes And Loans Receivable [Line Items]
Payment Deferral Period							2 months 29 days
Residential Mortgage Loans [Member]
Accounts Notes And Loans Receivable [Line Items]
Financing Receivable Significant Purchases							$ 58,900
Securitization of mortgage loans into mortgage backed securities							235,100
Loans					3,296,031		3,290,957	3,296,031
Recoveries							2,437	2,941
Residential Mortgage Loans [Member] | Hurricane [Member] | Payment Deferral [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans							$ 1,300,000
Financing Receivable Deferral Payment Number Of Agreements | numberofcontracts							9,588
Residential Mortgage Loans [Member] | Hurricane [Member] | Financing Receivables 30 To 89 Days Past Due [Member] | Payment Deferral [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans							$ 95,100
Government Guaranteed Loans [Member]
Accounts Notes And Loans Receivable [Line Items]
Total TDR loans					69,100		62,100	69,100
Financing Receivable, Modifications, Recorded Investment					69,100		62,100	69,100
Residential mortgage loans in process of foreclosure							23,600
Loans in trial [Member]
Accounts Notes And Loans Receivable [Line Items]
Total TDR loans							800
Financing Receivable, Modifications, Recorded Investment							800
Troubled Debt Restructurings [Member]
Accounts Notes And Loans Receivable [Line Items]
Outstanding unfunded commitments on TDR loans							9,400
Allowance For Loan And Lease Losses Write Offs Loans Sold							10,700	1,300	45,300
Loans Split [Member]
Accounts Notes And Loans Receivable [Line Items]
Total TDR loans					36,971		35,577	36,971	39,329
Financing Receivable, Modifications, Recorded Investment					36,971		35,577	36,971	39,329
Financing Receivable Loans Restructured Recorded Investment Accruals							3,100
Non-FHA/VA Residential Mortgage loans [Member]
Accounts Notes And Loans Receivable [Line Items]
Total TDR loans					375,809		363,930	375,809	382,672
Financing Receivable, Modifications, Recorded Investment					375,809		363,930	375,809	382,672
Commercial And Industrial Loans [Member]
Accounts Notes And Loans Receivable [Line Items]
Interest Income on Impaired Loans Accrual Basis							1,447	631
Total TDR loans					133,521		94,112	133,521	150,254
Financing Receivable, Modifications, Recorded Investment					133,521		94,112	133,521	150,254
Classified And Non Performing Loans Sold						45,800
Payments To Acquire Loans Held For Investment							52,600
Commercial Mortgage Loans [Member]
Accounts Notes And Loans Receivable [Line Items]
Interest Income on Impaired Loans Accrual Basis							1,983	1,403
Loans					1,568,808		1,614,972	1,568,808
Total TDR loans					48,742		50,812	48,742	44,498
Financing Receivable, Modifications, Recorded Investment					48,742		50,812	48,742	44,498
Classified And Non Performing Loans Sold						90,700
Recoveries							270	816
Proceeds From Sale Of Loans Held For Investment								20,200	20,000
Construction Loans [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans					124,951		111,397	124,951
Total TDR loans							41,800
Financing Receivable, Modifications, Recorded Investment							41,800
Classified And Non Performing Loans Sold						$ 11,000
Recoveries							732	316
Consumer Loan [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans					1,716,628		1,749,897	1,716,628
Total TDR loans							36,600
Financing Receivable, Modifications, Recorded Investment							36,600
Recoveries							7,562	8,326
Impaired Loans [Member]
Accounts Notes And Loans Receivable [Line Items]
Allowance For Loan And Lease Losses Write Offs Loans Sold							10,700	4,200	63,900
Commercial Portfolio Segment [Member] | Hurricane [Member] | Payment Deferral [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans							$ 1,200,000
Financing Receivable Deferral Payment Number Of Agreements | numberofcontracts							351
Commercial Portfolio Segment [Member] | Hurricane [Member] | Financing Receivables 30 To 89 Days Past Due [Member] | Payment Deferral [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans							$ 3,200
Fnma And Fhlmc [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans Repurchased							36	700	1,400
Fnma And Fhlmc [Member] | Residential Mortgage Loans [Member]
Accounts Notes And Loans Receivable [Line Items]
Financing Receivable Significant Sales							87,500
Puerto Rico Tourism Development Fund [Member]
Accounts Notes And Loans Receivable [Line Items]
Outstanding of credit facilities granted					127,700		120,200	127,700
Financing Receivable Commercial Governments Book Value					111,800		$ 70,800	111,800
Unpaid Principal Balance Percentage							52.00%
Proceeds From Interest Received											$ 4,700
Financing Receivable Allowance For Credit Losses Write Offs Impaired Loans							$ 30,800
Proceeds From Principal Repayments On Loans And Leases Held For Investment		$ 4,000	$ 7,600
Puerto Rico Electric Power Authority [Member]
Accounts Notes And Loans Receivable [Line Items]
Classified And Non Performing Loans Sold				$ 64,000
Reserves Allocated To Bulk Sale				10,200
PreTax Loss Bulk Sale				600
Classified And Non Performing Loans Sold Outstanding Balance				75,000
Proceeds From Sale Of Non Performing Assets Sold				$ 53,200
Puerto Rico Housing Finance Authority [Member]
Accounts Notes And Loans Receivable [Line Items]
Government Guaranteed Residential Mortgage Loans							116,500
GNMA certificates [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans Repurchased							$ 25,100	29,100	$ 19,200
Puerto Rico [Member]
Accounts Notes And Loans Receivable [Line Items]
Credit risk concentration							75.00%
Outstanding of credit facilities granted					133,600		$ 55,900	133,600
Puerto Rico [Member] | Puerto Rico Government And Political Subdivisions [Member]
Accounts Notes And Loans Receivable [Line Items]
Outstanding of credit facilities granted							33,900
Puerto Rico [Member] | Public Corporations [Member]
Accounts Notes And Loans Receivable [Line Items]
Outstanding of credit facilities granted							15,100
Puerto Rico [Member] | Government [Member]
Accounts Notes And Loans Receivable [Line Items]
Outstanding of credit facilities granted							$ 6,800
Virgin Islands [Member]
Accounts Notes And Loans Receivable [Line Items]
Credit risk concentration							6.00%
Outstanding of credit facilities granted					$ 84,700		$ 70,400	$ 84,700
Virgin Islands [Member] | Public Corporations [Member]
Accounts Notes And Loans Receivable [Line Items]
Outstanding of credit facilities granted							47,200
Virgin Islands [Member] | Government [Member]
Accounts Notes And Loans Receivable [Line Items]
Outstanding of credit facilities granted							$ 23,200
United States [Member]
Accounts Notes And Loans Receivable [Line Items]
Credit risk concentration							19.00%
Credit Impaired Loans [Member]
Accounts Notes And Loans Receivable [Line Items]
Residential mortgage loans in process of foreclosure							$ 20,500
[1]	For the year ended December 31, 2017, includes a charge-off of $10.7 million related to the sale of the PREPA credit line, as further discussed below. For the year ended December 31, 2016, includes $4.2 million of charge-offs related to impaired loans included in a sale of a $16.3 million pool of non-performing assets and, for the year ended December 31, 2015, includes $63.9 million of charge-offs related to a bulk sales of assets, as further discussed below.

LOAN PORTFOLIO - Activity for I

LOAN PORTFOLIO - Activity for Impaired Loans (Detail) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Impaired Loans:
Balance at beginning of period		$ 887,905	$ 806,509	$ 945,407
Loans determined impaired during the period		140,977	288,202	160,837
Charge-offs	[1]	(82,113)	(67,210)	(99,023)
Impaired Loans Sold		(53,245)	(8,675)	(67,836)
Impaired Loans Transferred from (to) Held For Sale		0	0	40,005
Increases to impaired loans (disbursements)		8,292	3,236	3,340
Foreclosures		(37,513)	(36,161)	(57,728)
Loans no longer considered impaired		(3,526)	(27,643)	(46,489)
Paid in full or partial payments		(70,469)	(70,353)	(72,004)
Balance at end of period		$ 790,308	$ 887,905	$ 806,509
[1]	For the year ended December 31, 2017, includes a charge-off of $10.7 million related to the sale of the PREPA credit line, as further discussed below. For the year ended December 31, 2016, includes $4.2 million of charge-offs related to impaired loans included in a sale of a $16.3 million pool of non-performing assets and, for the year ended December 31, 2015, includes $63.9 million of charge-offs related to a bulk sales of assets, as further discussed below.

LOAN PORTFOLIO - Activity for S

LOAN PORTFOLIO - Activity for Specific Reserve (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Specific Reserve:
Related Allowance Beginning Balance	$ 64,421	$ 52,581	$ 55,205
Provision for loan losses	68,375	78,695		$ 91,515
Net Charge-offs	(81,386)	(66,855)	(94,139)
Related Allowance Ending Balance	$ 51,410	$ 64,421	$ 52,581

LOAN PORTFOLIO- Carrying Value

LOAN PORTFOLIO- Carrying Value of Purchased Credit Impaired Loans (Detail) - USD ($) $ in Thousands	Dec. 31, 2017		Dec. 31, 2016		Dec. 31, 2015
Financing Receivable Impaired [Line Items]
Purchased Credit Impaired Loans	$ 158,174	[1]	$ 165,818	[2]	$ 173,913
Allowance for losses purchased credit impaired	(11,251)		(6,857)		$ (3,962)
Purchased Credit Impaired Loans, Net	146,923		158,961
Residential Mortgage Loans [Member]
Financing Receivable Impaired [Line Items]
Purchased Credit Impaired Loans	153,991		162,676
Commercial Mortgage Loans [Member]
Financing Receivable Impaired [Line Items]
Purchased Credit Impaired Loans	$ 4,183	[3]	$ 3,142	[4]
[1]	According to the Corporation's delinquency policy and consistent with the instructions for the preparation of the Consolidated Financial Statements for Bank Holding Companies (FR Y-9C) required by the Federal Reserve Board, residential mortgage and commercial mortgage loans are considered past due when the borrower is in arrears two or more monthly payments. PCI residential mortgage loans and commercial mortgage loans past due 30-59 days as of December 31, 2017 amounted to $28.1 million and $0.2 million, respectively.
[2]	According to the Corporation's delinquency policy and consistent with the instructions for the preparation of the Consolidated Financial Statements for Bank Holding Companies (FR Y-9C) required by the Federal Reserve Board, residential mortgage and commercial mortgage loans are considered past due when the borrower is in arrears two or more monthly payments. PCI residential mortgage loans and commercial mortgage loans past due 30-59 days as of December 31, 2016 amounted to $22.3 million and $0.1 million, respectively.
[3]	According to the Corporation's delinquency policy and consistent with the instructions for the preparation of the Consolidated Financial Statements for Bank Holding Companies (FR Y-9C) required by the Federal Reserve Board, residential mortgage, commercial mortgage, and construction loans are considered past due when the borrower is in arrears on two or more monthly payments. FHA/VA government-guaranteed loans, other residential mortgage loans, commercial mortgage loans, and land loans past due 30-59 days as of December 31, 2017 amounted to $6.0 million, $224.0 million, $9.0 million, and $2.5 million, respectively.
[4]	According to the Corporation's delinquency policy and consistent with the instructions for the preparation of the Consolidated Financial Statements for Bank Holding Companies (FR Y-9C) required by the Federal Reserve Board, residential mortgage, commercial mortgage, and construction loans are considered past due when the borrower is in arrears two or more monthly payments. FHA/VA government-guaranteed loans, other residential mortgage loans, commercial mortgage loans, land loans, and construction-residential loans past-due 30-59 days as of December 31, 2016 amounted to $9.9 million, $142.8 million, $4.6 million, $0.7 million, and $0.4 million, respectively.

LOAN PORTFOLIO - Accretable Yie

LOAN PORTFOLIO - Accretable Yield Related to Purchased Credit Impaired Loans (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Accretable Yield [Line Items]
Accretable yield at acquisition	$ 116,462	$ 118,385
Reclassification to nonaccretable	(1,970)	9,610
Accretion recognized in earnings	(10,810)	(11,533)
Accretable yield as of December 31, 2014	$ 103,682	$ 116,462

LOAN PORTFOLIO- Corporation's A

LOAN PORTFOLIO- Corporation's Aging of Purchased Credit Impaired Loans (Detail) - USD ($) $ in Thousands	Dec. 31, 2017		Dec. 31, 2016		Dec. 31, 2015
Accounts Notes And Loans Receivable [Line Items]
PCI 30-59 Days Past Due	$ 0	[1]	$ 0	[2]
PCI 60-89 Days, Past Due	16,955	[1]	12,247	[2]
PCI 90 days or more, Past Due	29,305	[1]	28,999	[2]
Total PCI Past Due	46,260	[1]	41,246	[2]
PCI Financing Receivable, Current	111,914	[1]	124,572	[2]
Purchased Credit Impaired Loans	158,174	[1]	165,818	[2]	$ 173,913
Residential Mortgage Loans [Member]
Accounts Notes And Loans Receivable [Line Items]
PCI 30-59 Days Past Due	0		0
PCI 60-89 Days, Past Due	16,600		11,892
PCI 90 days or more, Past Due	26,471		27,849
Total PCI Past Due	43,071		39,741
PCI Financing Receivable, Current	110,920		122,935
Purchased Credit Impaired Loans	153,991		162,676
Commercial Mortgage Loans [Member]
Accounts Notes And Loans Receivable [Line Items]
PCI 30-59 Days Past Due	0		0
PCI 60-89 Days, Past Due	355		355
PCI 90 days or more, Past Due	2,834		1,150
Total PCI Past Due	3,189		1,505
PCI Financing Receivable, Current	994		1,637
Purchased Credit Impaired Loans	$ 4,183	[3]	$ 3,142	[4]
[1]	According to the Corporation's delinquency policy and consistent with the instructions for the preparation of the Consolidated Financial Statements for Bank Holding Companies (FR Y-9C) required by the Federal Reserve Board, residential mortgage and commercial mortgage loans are considered past due when the borrower is in arrears two or more monthly payments. PCI residential mortgage loans and commercial mortgage loans past due 30-59 days as of December 31, 2017 amounted to $28.1 million and $0.2 million, respectively.
[2]	According to the Corporation's delinquency policy and consistent with the instructions for the preparation of the Consolidated Financial Statements for Bank Holding Companies (FR Y-9C) required by the Federal Reserve Board, residential mortgage and commercial mortgage loans are considered past due when the borrower is in arrears two or more monthly payments. PCI residential mortgage loans and commercial mortgage loans past due 30-59 days as of December 31, 2016 amounted to $22.3 million and $0.1 million, respectively.
[3]	According to the Corporation's delinquency policy and consistent with the instructions for the preparation of the Consolidated Financial Statements for Bank Holding Companies (FR Y-9C) required by the Federal Reserve Board, residential mortgage, commercial mortgage, and construction loans are considered past due when the borrower is in arrears on two or more monthly payments. FHA/VA government-guaranteed loans, other residential mortgage loans, commercial mortgage loans, and land loans past due 30-59 days as of December 31, 2017 amounted to $6.0 million, $224.0 million, $9.0 million, and $2.5 million, respectively.
[4]	According to the Corporation's delinquency policy and consistent with the instructions for the preparation of the Consolidated Financial Statements for Bank Holding Companies (FR Y-9C) required by the Federal Reserve Board, residential mortgage, commercial mortgage, and construction loans are considered past due when the borrower is in arrears two or more monthly payments. FHA/VA government-guaranteed loans, other residential mortgage loans, commercial mortgage loans, land loans, and construction-residential loans past-due 30-59 days as of December 31, 2016 amounted to $9.9 million, $142.8 million, $4.6 million, $0.7 million, and $0.4 million, respectively.

LOAN PORTFOLIO-Corporation's Ag

LOAN PORTFOLIO-Corporation's Aging of Purchased Credit Impaired Loans (Parenthetical) (Detail) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Residential Mortgage [Member]
Accounts Notes And Loans Receivable [Line Items]
Financing Receivable Recorded Investment 30 To 59 Days Past Due Mortgage	$ 224	$ 142.8
Residential Mortgage [Member] | Certain Loans Acquired In Transfer Not Accounted For As Debt Securities [Member]
Accounts Notes And Loans Receivable [Line Items]
Financing Receivable Recorded Investment 30 To 59 Days Past Due Mortgage	28.1	22.3
Commercial Mortgage [Member]
Accounts Notes And Loans Receivable [Line Items]
Financing Receivable Recorded Investment 30 To 59 Days Past Due Mortgage	9	4.6
Commercial Mortgage [Member] | Certain Loans Acquired In Transfer Not Accounted For As Debt Securities [Member]
Accounts Notes And Loans Receivable [Line Items]
Financing Receivable Recorded Investment 30 To 59 Days Past Due Mortgage	$ 0.2	$ 0.1

LOAN PORTFOLIO -Changes in Carr

LOAN PORTFOLIO -Changes in Carrying Amount Of Purchased Credit Impaired Loans (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017		Dec. 31, 2016		Dec. 31, 2015
Financing Receivable Impaired [Line Items]
Beggining balance: purchased credit-impaired loans	$ 165,818	[1]	$ 173,913
Accretion recognized in earnings	10,810		11,533
Purchased Credit Impaired Loans Principal Collections	(15,400)		(17,184)
Purchased Credit Impaired Loans Foreclosures	(3,054)		(2,444)
Ending balance: purchased credit-impaired loans	158,174	[2]	165,818	[1]
Allowance for losses purchased credit impaired	(11,251)		(6,857)		$ (3,962)
Purchased Credit Impaired Loans, Net	$ 146,923		$ 158,961
[1]	According to the Corporation's delinquency policy and consistent with the instructions for the preparation of the Consolidated Financial Statements for Bank Holding Companies (FR Y-9C) required by the Federal Reserve Board, residential mortgage and commercial mortgage loans are considered past due when the borrower is in arrears two or more monthly payments. PCI residential mortgage loans and commercial mortgage loans past due 30-59 days as of December 31, 2016 amounted to $22.3 million and $0.1 million, respectively.
[2]	According to the Corporation's delinquency policy and consistent with the instructions for the preparation of the Consolidated Financial Statements for Bank Holding Companies (FR Y-9C) required by the Federal Reserve Board, residential mortgage and commercial mortgage loans are considered past due when the borrower is in arrears two or more monthly payments. PCI residential mortgage loans and commercial mortgage loans past due 30-59 days as of December 31, 2017 amounted to $28.1 million and $0.2 million, respectively.

LOAN PORTFOLIO - Changes in the

LOAN PORTFOLIO - Changes in the allowance for loan losses related to purchased credit impaired doans (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Certain Loans Acquired In Transfer Not Accounted For As Debt Securities [Abstract]
Beginning balance: purchased credit-impaired loans	$ 6,857	$ 3,962
Provsion of PCI Loans	4,394	2,895
Ending balance: purchased credit-impaired loans	$ 11,251	$ 6,857

LOAN PORTFOLIO- Selected Inform

LOAN PORTFOLIO- Selected Information on TDRs includes Recorded Investment by Loan Class and Modification Type (Detail) - USD ($) $ in Thousands	Dec. 31, 2017		Dec. 31, 2016		Dec. 31, 2015		Dec. 31, 2014
Financing Receivable Impaired [Line Items]
Financing Receivable, Modifications, Recorded Investment	$ 587,219		$ 647,048		$ 661,591		$ 694,453
Non-FHA/VA Residential Mortgage loans [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, Modifications, Recorded Investment	363,930		375,809		382,672
Commercial Mortgage Loans [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, Modifications, Recorded Investment	50,812		48,742		44,498
Commercial And Industrial Loans [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, Modifications, Recorded Investment	94,112		133,521		150,254
Construction Loans [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, Modifications, Recorded Investment	41,800
Auto loans [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, Modifications, Recorded Investment	22,605		24,875		21,582
Finance Leases [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, Modifications, Recorded Investment	2,184		2,647		2,077
Other Consumer Loans [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, Modifications, Recorded Investment	11,783		14,842		14,794
Land Construction [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, Modifications, Recorded Investment	6,476		9,362		2,766
Residential Construction [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, Modifications, Recorded Investment	217		357		3,482
Commercial Construction [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, Modifications, Recorded Investment	35,100		36,893		39,466
Troubled Debt Restructurings Interest Rate Below Market [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, Modifications, Recorded Investment	35,947		37,645		35,697
Troubled Debt Restructurings Interest Rate Below Market [Member] | Non-FHA/VA Residential Mortgage loans [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, Modifications, Recorded Investment	25,964		29,254		29,066
Troubled Debt Restructurings Interest Rate Below Market [Member] | Commercial Mortgage Loans [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, Modifications, Recorded Investment	6,563		6,044		4,379
Troubled Debt Restructurings Interest Rate Below Market [Member] | Commercial And Industrial Loans [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, Modifications, Recorded Investment	2,510		2,111		2,163
Troubled Debt Restructurings Interest Rate Below Market [Member] | Auto loans [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, Modifications, Recorded Investment	0		0		0
Troubled Debt Restructurings Interest Rate Below Market [Member] | Finance Leases [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, Modifications, Recorded Investment	0		0		0
Troubled Debt Restructurings Interest Rate Below Market [Member] | Other Consumer Loans [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, Modifications, Recorded Investment	892		236		89
Troubled Debt Restructurings Interest Rate Below Market [Member] | Land Construction [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, Modifications, Recorded Investment	18		0		0
Troubled Debt Restructurings Interest Rate Below Market [Member] | Residential Construction [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, Modifications, Recorded Investment	0		0		0
Troubled Debt Restructurings Interest Rate Below Market [Member] | Commercial Construction [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, Modifications, Recorded Investment	0		0		0
Troubled Debt Restructurings Maturity Or Term Extension [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, Modifications, Recorded Investment	38,683		88,535		87,159
Troubled Debt Restructurings Maturity Or Term Extension [Member] | Non-FHA/VA Residential Mortgage loans [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, Modifications, Recorded Investment	8,318		8,373		6,027
Troubled Debt Restructurings Maturity Or Term Extension [Member] | Commercial Mortgage Loans [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, Modifications, Recorded Investment	2,094		2,007		1,244
Troubled Debt Restructurings Maturity Or Term Extension [Member] | Commercial And Industrial Loans [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, Modifications, Recorded Investment	20,648		66,830		75,104
Troubled Debt Restructurings Maturity Or Term Extension [Member] | Auto loans [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, Modifications, Recorded Investment	1,347		1,706		2,330
Troubled Debt Restructurings Maturity Or Term Extension [Member] | Finance Leases [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, Modifications, Recorded Investment	238		366		621
Troubled Debt Restructurings Maturity Or Term Extension [Member] | Other Consumer Loans [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, Modifications, Recorded Investment	2,097		2,518		1,604
Troubled Debt Restructurings Maturity Or Term Extension [Member] | Land Construction [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, Modifications, Recorded Investment	3,941		6,735		229
Troubled Debt Restructurings Maturity Or Term Extension [Member] | Residential Construction [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, Modifications, Recorded Investment	0		0		0
Troubled Debt Restructurings Maturity Or Term Extension [Member] | Commercial Construction [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, Modifications, Recorded Investment	0		0		0
Troubled Debt Restructurings Combination Of Reduction In Interest Rate And Extension Of Maturity [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, Modifications, Recorded Investment	340,753		355,812		380,714
Troubled Debt Restructurings Combination Of Reduction In Interest Rate And Extension Of Maturity [Member] | Non-FHA/VA Residential Mortgage loans [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, Modifications, Recorded Investment	267,578		280,588		297,310
Troubled Debt Restructurings Combination Of Reduction In Interest Rate And Extension Of Maturity [Member] | Commercial Mortgage Loans [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, Modifications, Recorded Investment	31,870		30,005		26,109
Troubled Debt Restructurings Combination Of Reduction In Interest Rate And Extension Of Maturity [Member] | Commercial And Industrial Loans [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, Modifications, Recorded Investment	16,049		16,359		27,214
Troubled Debt Restructurings Combination Of Reduction In Interest Rate And Extension Of Maturity [Member] | Auto loans [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, Modifications, Recorded Investment	14,233		14,698		12,388
Troubled Debt Restructurings Combination Of Reduction In Interest Rate And Extension Of Maturity [Member] | Finance Leases [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, Modifications, Recorded Investment	1,946		2,281		1,456
Troubled Debt Restructurings Combination Of Reduction In Interest Rate And Extension Of Maturity [Member] | Other Consumer Loans [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, Modifications, Recorded Investment	6,891		9,662		11,026
Troubled Debt Restructurings Combination Of Reduction In Interest Rate And Extension Of Maturity [Member] | Land Construction [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, Modifications, Recorded Investment	2,186		2,219		2,165
Troubled Debt Restructurings Combination Of Reduction In Interest Rate And Extension Of Maturity [Member] | Residential Construction [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, Modifications, Recorded Investment	0		0		3,046
Troubled Debt Restructurings Combination Of Reduction In Interest Rate And Extension Of Maturity [Member] | Commercial Construction [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, Modifications, Recorded Investment	0		0		0
Troubled Debt Restructurings Forgiveness Of Principal And Interest [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, Modifications, Recorded Investment	35,317		38,055		42,820
Troubled Debt Restructurings Forgiveness Of Principal And Interest [Member] | Non-FHA/VA Residential Mortgage loans [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, Modifications, Recorded Investment	0		0		0
Troubled Debt Restructurings Forgiveness Of Principal And Interest [Member] | Commercial Mortgage Loans [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, Modifications, Recorded Investment	0		0		0
Troubled Debt Restructurings Forgiveness Of Principal And Interest [Member] | Commercial And Industrial Loans [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, Modifications, Recorded Investment	0		863		3,027
Troubled Debt Restructurings Forgiveness Of Principal And Interest [Member] | Auto loans [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, Modifications, Recorded Investment	0		0		0
Troubled Debt Restructurings Forgiveness Of Principal And Interest [Member] | Finance Leases [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, Modifications, Recorded Investment	0		0		0
Troubled Debt Restructurings Forgiveness Of Principal And Interest [Member] | Other Consumer Loans [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, Modifications, Recorded Investment	217		299		327
Troubled Debt Restructurings Forgiveness Of Principal And Interest [Member] | Land Construction [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, Modifications, Recorded Investment	0		0		0
Troubled Debt Restructurings Forgiveness Of Principal And Interest [Member] | Residential Construction [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, Modifications, Recorded Investment	0		0		0
Troubled Debt Restructurings Forgiveness Of Principal And Interest [Member] | Commercial Construction [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, Modifications, Recorded Investment	35,100		36,893		39,466
Forbearance Agreements [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, Modifications, Recorded Investment	6,623
Forbearance Agreements [Member] | Non-FHA/VA Residential Mortgage loans [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, Modifications, Recorded Investment	0
Forbearance Agreements [Member] | Commercial Mortgage Loans [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, Modifications, Recorded Investment	0
Forbearance Agreements [Member] | Commercial And Industrial Loans [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, Modifications, Recorded Investment	6,623
Forbearance Agreements [Member] | Auto loans [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, Modifications, Recorded Investment	0
Forbearance Agreements [Member] | Finance Leases [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, Modifications, Recorded Investment	0
Forbearance Agreements [Member] | Other Consumer Loans [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, Modifications, Recorded Investment	0
Forbearance Agreements [Member] | Land Construction [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, Modifications, Recorded Investment	0
Forbearance Agreements [Member] | Residential Construction [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, Modifications, Recorded Investment	0
Forbearance Agreements [Member] | Commercial Construction [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, Modifications, Recorded Investment	0
Troubled Debt Restructurings Other [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, Modifications, Recorded Investment	129,896	[1]	127,001	[2]	115,201	[3]
Troubled Debt Restructurings Other [Member] | Non-FHA/VA Residential Mortgage loans [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, Modifications, Recorded Investment	62,070	[1]	57,594	[2]	50,269	[3]
Troubled Debt Restructurings Other [Member] | Commercial Mortgage Loans [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, Modifications, Recorded Investment	10,285	[1]	10,686	[2]	12,766	[3]
Troubled Debt Restructurings Other [Member] | Commercial And Industrial Loans [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, Modifications, Recorded Investment	48,282	[1]	47,358	[2]	42,746	[3]
Troubled Debt Restructurings Other [Member] | Auto loans [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, Modifications, Recorded Investment	7,025	[1]	8,471	[2]	6,864	[3]
Troubled Debt Restructurings Other [Member] | Finance Leases [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, Modifications, Recorded Investment	0	[1]	0	[2]	0	[3]
Troubled Debt Restructurings Other [Member] | Other Consumer Loans [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, Modifications, Recorded Investment	1,686	[1]	2,127	[2]	1,748	[3]
Troubled Debt Restructurings Other [Member] | Land Construction [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, Modifications, Recorded Investment	331	[1]	408	[2]	372	[3]
Troubled Debt Restructurings Other [Member] | Residential Construction [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, Modifications, Recorded Investment	217	[1]	357	[2]	436	[3]
Troubled Debt Restructurings Other [Member] | Commercial Construction [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, Modifications, Recorded Investment	$ 0	[1]	$ 0	[2]	$ 0
[1]	Other concessions granted by the Corporation include deferral of principal and/or interest payments for a period longer than what would be considered insignificant, payment plans under judicial stipulation, or a combination of the concessions listed in the table.
[2]	Other concessions granted by the Corporation include deferral of principal and/or interest payments for a period longer than what would be considered insignificant, payment plans under judicial stipulation, or a combination of the concessions listed in the table.
[3]	Other concessions granted by the Corporation include deferral of principal and/or interest payments for a period longer than what would be considered insignificant, payment plans under judicial stipulation, or a combination of the concessions listed in the table.

LOAN PORTFOLIO - Corporation118

LOAN PORTFOLIO - Corporation's TDR Activity (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017		Dec. 31, 2016		Dec. 31, 2015
Schedule Of Financing Receivables [Line Items]
Beginning Balance of TDRs	$ 647,048		$ 661,591		$ 694,453
New TDRs	93,837		84,942		111,890
Increases to existing TDRs (disbursements)	6,575		3,921		1,018
Charge-offs post modification	(32,963)	[1]	(24,876)	[2]	(64,116)	[2]
Financing Receivable Modifications Sold	(53,245)		(3,761)		(44,048)
Foreclosures	(25,059)		(16,834)		(39,706)
Removed from TDR classification	0		(3,031)		0
TDRs transferred from (to) held for sale	0		0		40,005	[3]
Paid-off and partial payments	(48,974)		(54,904)		(37,905)
Ending balance of TDRs	$ 587,219		$ 647,048		$ 661,591
[1]	For the year ended December 31, 2017, includes a $10.7 million charge-off related to the sale of the PREPA credit line.
[2]	For the year ended December 31, 2016, includes $1.3 million of charge-offs related to TDRs included in the sale of the $16.3 million pool of non-performing assets. For the year ended December 31, 2015, includes $45.3 million of charge-offs related to TDRs included in the bulk sale of assets.
[3]	During the third quarter of 2015, upon the signing of a new agreement with the borrower, the Corporation changed its intent to sell a $40.0 million construction loan in the Virgin Islands. Accordingly, the loan was transferred back from held for sale to held for investment and continues to be classified as a TDR and a non-performing loan.

LOAN PORTFOLIO - Breakdown Betw

LOAN PORTFOLIO - Breakdown Between Accrual and Nonaccrual Status of TDRs (Detail) - USD ($) $ in Thousands	Dec. 31, 2017		Dec. 31, 2016		Dec. 31, 2015	Dec. 31, 2014
Financing Receivable Modifications [Line Items]
Financing Receivable, Modifications, Recorded Investment	$ 587,219		$ 647,048		$ 661,591	$ 694,453
Non Accrual [Member]
Financing Receivable Modifications [Line Items]
Financing Receivable, Modifications, Recorded Investment	212,524	[1]	262,161	[2]
Accrual [Member]
Financing Receivable Modifications [Line Items]
Financing Receivable, Modifications, Recorded Investment	374,695		384,887
Non Fha Va Residential Mortgage Loans [Member]
Financing Receivable Modifications [Line Items]
Financing Receivable, Modifications, Recorded Investment	363,930		375,809		382,672
Non Fha Va Residential Mortgage Loans [Member] | Non Accrual [Member]
Financing Receivable Modifications [Line Items]
Financing Receivable, Modifications, Recorded Investment	83,201	[1]	80,153	[2]
Non Fha Va Residential Mortgage Loans [Member] | Accrual [Member]
Financing Receivable Modifications [Line Items]
Financing Receivable, Modifications, Recorded Investment	280,729		295,656
Commercial Mortgage Loans [Member]
Financing Receivable Modifications [Line Items]
Financing Receivable, Modifications, Recorded Investment	50,812		48,742		44,498
Commercial Mortgage Loans [Member] | Non Accrual [Member]
Financing Receivable Modifications [Line Items]
Financing Receivable, Modifications, Recorded Investment	27,483	[1]	16,402	[2]
Commercial Mortgage Loans [Member] | Accrual [Member]
Financing Receivable Modifications [Line Items]
Financing Receivable, Modifications, Recorded Investment	23,329		32,340
Commercial And Industrial Loans [Member]
Financing Receivable Modifications [Line Items]
Financing Receivable, Modifications, Recorded Investment	94,112		133,521		150,254
Commercial And Industrial Loans [Member] | Non Accrual [Member]
Financing Receivable Modifications [Line Items]
Financing Receivable, Modifications, Recorded Investment	52,576	[1]	115,025	[2]
Commercial And Industrial Loans [Member] | Accrual [Member]
Financing Receivable Modifications [Line Items]
Financing Receivable, Modifications, Recorded Investment	41,536		18,496
Construction Loans [Member]
Financing Receivable Modifications [Line Items]
Financing Receivable, Modifications, Recorded Investment	41,800
Auto loans [Member]
Financing Receivable Modifications [Line Items]
Financing Receivable, Modifications, Recorded Investment	22,605		24,875		21,582
Auto loans [Member] | Non Accrual [Member]
Financing Receivable Modifications [Line Items]
Financing Receivable, Modifications, Recorded Investment	7,057	[1]	8,622	[2]
Auto loans [Member] | Accrual [Member]
Financing Receivable Modifications [Line Items]
Financing Receivable, Modifications, Recorded Investment	15,548		16,253
Finance Leases [Member]
Financing Receivable Modifications [Line Items]
Financing Receivable, Modifications, Recorded Investment	2,184		2,647		2,077
Finance Leases [Member] | Non Accrual [Member]
Financing Receivable Modifications [Line Items]
Financing Receivable, Modifications, Recorded Investment	216	[1]	105	[2]
Finance Leases [Member] | Accrual [Member]
Financing Receivable Modifications [Line Items]
Financing Receivable, Modifications, Recorded Investment	1,968		2,542
Other Consumer Loans [Member]
Financing Receivable Modifications [Line Items]
Financing Receivable, Modifications, Recorded Investment	11,783		14,842		14,794
Other Consumer Loans [Member] | Non Accrual [Member]
Financing Receivable Modifications [Line Items]
Financing Receivable, Modifications, Recorded Investment	1,489	[1]	2,974	[2]
Other Consumer Loans [Member] | Accrual [Member]
Financing Receivable Modifications [Line Items]
Financing Receivable, Modifications, Recorded Investment	10,294		11,868
Land Construction [Member]
Financing Receivable Modifications [Line Items]
Financing Receivable, Modifications, Recorded Investment	6,476		9,362		2,766
Land Construction [Member] | Non Accrual [Member]
Financing Receivable Modifications [Line Items]
Financing Receivable, Modifications, Recorded Investment	5,185	[1]	1,630	[2]
Land Construction [Member] | Accrual [Member]
Financing Receivable Modifications [Line Items]
Financing Receivable, Modifications, Recorded Investment	1,291		7,732
Residential Construction [Member]
Financing Receivable Modifications [Line Items]
Financing Receivable, Modifications, Recorded Investment	217		357		3,482
Residential Construction [Member] | Non Accrual [Member]
Financing Receivable Modifications [Line Items]
Financing Receivable, Modifications, Recorded Investment	217	[1]	357	[2]
Residential Construction [Member] | Accrual [Member]
Financing Receivable Modifications [Line Items]
Financing Receivable, Modifications, Recorded Investment	0		0
Commercial Construction [Member]
Financing Receivable Modifications [Line Items]
Financing Receivable, Modifications, Recorded Investment	35,100		36,893		$ 39,466
Commercial Construction [Member] | Non Accrual [Member]
Financing Receivable Modifications [Line Items]
Financing Receivable, Modifications, Recorded Investment	35,100	[1]	36,893
Commercial Construction [Member] | Accrual [Member]
Financing Receivable Modifications [Line Items]
Financing Receivable, Modifications, Recorded Investment	$ 0		$ 0
[1]	Included in non-accrual loans are $88.6 million in loans that are performing under the terms of the restructuring agreement but are reported in non-accrual status until the restructured loans meet the criteria of sustained payment performance under the revised terms for reinstatement to accrual status and are deemed fully collectible.
[2]	Included in non-accrual loans are $110.6 million in loans that are performing under the terms of the restructuring agreement but are reported in non-accrual status until the restructured loans meet the criteria of sustained payment performance under the revised terms for reinstatement to accrual status and are deemed fully collectible.

LOAN PORTFOLIO - Breakdown B120

LOAN PORTFOLIO - Breakdown Between Accrual and Nonaccrual Status of TDRs (Parenthetical) (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Financing Receivable Modifications [Line Items]
Total TDR loans	$ 587,219	$ 647,048	$ 661,591	$ 694,453
Performing Financing Receivable [Member] | Non Accrual [Member]
Financing Receivable Modifications [Line Items]
Total TDR loans	$ 88,600	$ 110,600

LOAN PORTFOLIO - Loan Modificat

LOAN PORTFOLIO - Loan Modifications are Considered TDRs (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2017USD ($)numberofcontracts	Dec. 31, 2016USD ($)numberofcontracts	Dec. 31, 2015USD ($)numberofcontracts
Financing Receivable Modifications [Line Items]
Number of contracts | numberofcontracts	1,275	2,228	2,585
Pre-modification Outstanding Recorded Investment	$ 94,796	$ 86,106	$ 117,770
Post-Modification Outstanding Recorded Investment	$ 93,837	$ 84,942	$ 111,890
Non-FHA/VA Residential Mortgage loans [Member]
Financing Receivable Modifications [Line Items]
Number of contracts | numberofcontracts	132	209	408
Pre-modification Outstanding Recorded Investment	$ 19,484	$ 30,940	$ 67,006
Post-Modification Outstanding Recorded Investment	$ 19,263	$ 29,668	$ 64,679
Commercial Mortgage Loans [Member]
Financing Receivable Modifications [Line Items]
Number of contracts | numberofcontracts	13	11	16
Pre-modification Outstanding Recorded Investment	$ 25,722	$ 5,710	$ 22,366
Post-Modification Outstanding Recorded Investment	$ 25,018	$ 5,739	$ 19,914
Commercial And Industrial Loans [Member]
Financing Receivable Modifications [Line Items]
Number of contracts | numberofcontracts	21	25	5
Pre-modification Outstanding Recorded Investment	$ 39,428	$ 22,182	$ 5,971
Post-Modification Outstanding Recorded Investment	$ 39,338	$ 22,184	$ 5,351
Auto loans [Member]
Financing Receivable Modifications [Line Items]
Number of contracts | numberofcontracts	426	744	756
Pre-modification Outstanding Recorded Investment	$ 6,451	$ 13,141	$ 12,219
Post-Modification Outstanding Recorded Investment	$ 6,451	$ 13,141	$ 11,985
Finance Leases [Member]
Financing Receivable Modifications [Line Items]
Number of contracts | numberofcontracts	22	74	55
Pre-modification Outstanding Recorded Investment	$ 548	$ 1,878	$ 1,447
Post-Modification Outstanding Recorded Investment	$ 548	$ 1,878	$ 1,250
Other Consumer Loans [Member]
Financing Receivable Modifications [Line Items]
Number of contracts | numberofcontracts	657	1,156	1,338
Pre-modification Outstanding Recorded Investment	$ 3,041	$ 5,496	$ 8,158
Post-Modification Outstanding Recorded Investment	$ 3,094	$ 5,576	$ 8,111
Land Construction [Member]
Financing Receivable Modifications [Line Items]
Number of contracts | numberofcontracts	4	9	7
Pre-modification Outstanding Recorded Investment	$ 122	$ 6,759	$ 603
Post-Modification Outstanding Recorded Investment	$ 125	$ 6,756	$ 600

LOAN PORTFOLIO - Loan Modifi122

LOAN PORTFOLIO - Loan Modifications Considered Troubled Debt Restructurings Defaulted (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2017USD ($)numberofcontracts	Dec. 31, 2016USD ($)numberofcontracts	Dec. 31, 2015USD ($)numberofcontracts
Financing Receivable Modifications [Line Items]
Number of contracts | numberofcontracts	161	222	265
Recorded investment | $	$ 6,045	$ 8,934	$ 19,214
Non Fha Va Residential Mortgage Loans [Member]
Financing Receivable Modifications [Line Items]
Number of contracts | numberofcontracts	46	50	69
Recorded investment | $	$ 5,355	$ 7,673	$ 10,240
Commercial Mortgage Loans [Member]
Financing Receivable Modifications [Line Items]
Number of contracts | numberofcontracts	1	0	1
Recorded investment | $	$ 57	$ 0	$ 2,179
Commercial And Industrial Loan [Member]
Financing Receivable Modifications [Line Items]
Number of contracts | numberofcontracts	0	0	4
Recorded investment | $	$ 0	$ 0	$ 5,745
Consumer Auto Loans [Member]
Financing Receivable Modifications [Line Items]
Number of contracts | numberofcontracts	14	51	13
Recorded investment | $	$ 207	$ 764	$ 159
Other Consumer Loans [Member]
Financing Receivable Modifications [Line Items]
Number of contracts | numberofcontracts	99	119	172
Recorded investment | $	$ 387	$ 454	$ 706
Finance Leases [Member]
Financing Receivable Modifications [Line Items]
Number of contracts | numberofcontracts	1	2	6
Recorded investment | $	$ 39	$ 43	$ 185

LOAN PORTFOLIO - Loan Restructu

LOAN PORTFOLIO - Loan Restructuring and Effect on Allowance for Loan and Lease Losses (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Financing Receivable Allowance For Credit Losses [Line Items]
Financing Receivable, Modifications, Recorded Investment	$ 587,219	$ 647,048	$ 661,591	$ 694,453
Provision for loan and lease losses	144,254	86,733	172,045
Allowance for loan losses at end of year	231,843	205,603
Loans Split [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Financing Receivable, Modifications, Recorded Investment	35,577	36,971	39,329
Amount charged-off	0	0	0
Provision for loan and lease losses	(1,294)	4,279	131
Allowance for loan losses at end of year	$ 3,846	$ 5,141	$ 862

ALLOWANCE FOR LOAN AND LEASE124

ALLOWANCE FOR LOAN AND LEASE LOSSES - Changes in Allowance for Loan and Lease Losses (Detail) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2017		Dec. 31, 2016		Dec. 31, 2015	Dec. 31, 2014
Financing Receivable Allowance For Credit Losses [Line Items]
Beginning balance		$ 205,603		$ 240,710
Charge-offs		(134,770)		(136,928)
Recoveries		16,756		15,088
Provision (release)		144,254		86,733
Ending balance		231,843		205,603
Related Allowance		51,410		64,421		$ 52,581	$ 55,205
Ending balance: purchased credit-impaired loans		11,251		6,857
Ending balance: general allowance		169,182		134,325
Ending balance		8,850,476		8,886,873
Ending balance: impaired loans		790,308		887,905		$ 806,509	$ 945,407
Ending balance: purchased credit-impaired loans		158,174	[1]	165,818	[2]
Ending balance: loans with general allowance		7,901,994		7,833,150
Purchased Credit Impaired [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Ending balance: purchased credit-impaired loans	[3]	11,251		6,857
Residential Mortgage [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Beginning balance		33,980		39,570
Charge-offs		(28,186)		(33,621)
Recoveries		2,437		2,941
Provision (release)		50,744		25,090
Ending balance		58,975		33,980
Related Allowance		22,086		8,633
Ending balance: general allowance		26,016		18,715
Ending balance		3,290,957		3,296,031
Ending balance: impaired loans		433,434		442,267
Ending balance: purchased credit-impaired loans		153,991		162,676
Ending balance: loans with general allowance		2,703,532		2,691,088
Residential Mortgage [Member] | Purchased Credit Impaired [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Ending balance: purchased credit-impaired loans	[3]	10,873		6,632
Commercial Mortgage Loans [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Beginning balance		57,261		68,211
Charge-offs		(39,092)		(20,454)
Recoveries		270		816
Provision (release)		30,054		8,688
Ending balance		48,493		57,261
Related Allowance		9,783		26,172
Ending balance: general allowance		38,332		30,864
Ending balance		1,614,972		1,568,808
Ending balance: impaired loans		152,914		194,391
Ending balance: purchased credit-impaired loans		4,183		3,142
Ending balance: loans with general allowance		1,457,875		1,371,275
Commercial Mortgage Loans [Member] | Purchased Credit Impaired [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Ending balance: purchased credit-impaired loans	[3]	378		225
Commercial And Industrial Loans [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Beginning balance		61,953		68,768
Charge-offs		(19,855)		(26,579)
Recoveries		5,755		2,689
Provision (release)		1,018		17,075
Ending balance		48,871		61,953
Related Allowance		12,359		22,638
Ending balance: general allowance		36,512		39,315
Ending balance		2,083,253		2,180,455
Ending balance: impaired loans		118,300		153,543
Ending balance: purchased credit-impaired loans		0		0
Ending balance: loans with general allowance		1,964,953		2,026,912
Commercial And Industrial Loans [Member] | Purchased Credit Impaired [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Ending balance: purchased credit-impaired loans	[3]	0		0
Construction Loans [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Beginning balance		2,562		3,519
Charge-offs		(3,607)		(1,770)
Recoveries		732		316
Provision (release)		4,835		497
Ending balance		4,522		2,562
Related Allowance		2,017		1,405
Ending balance: general allowance		2,505		1,157
Ending balance		111,397		124,951
Ending balance: impaired loans		47,266		53,291
Ending balance: purchased credit-impaired loans		0		0
Ending balance: loans with general allowance		64,131		71,660
Construction Loans [Member] | Purchased Credit Impaired [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Ending balance: purchased credit-impaired loans	[3]	0		0
Consumer Loan [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Beginning balance		49,847		60,642
Charge-offs		(44,030)		(54,504)
Recoveries		7,562		8,326
Provision (release)		57,603		35,383
Ending balance		70,982		49,847
Related Allowance		5,165		5,573
Ending balance: general allowance		65,817		44,274
Ending balance		1,749,897		1,716,628
Ending balance: impaired loans		38,394		44,413
Ending balance: purchased credit-impaired loans		0		0
Ending balance: loans with general allowance		1,711,503		1,672,215
Consumer Loan [Member] | Purchased Credit Impaired [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Ending balance: purchased credit-impaired loans	[3]	$ 0		$ 0
[1]	According to the Corporation's delinquency policy and consistent with the instructions for the preparation of the Consolidated Financial Statements for Bank Holding Companies (FR Y-9C) required by the Federal Reserve Board, residential mortgage and commercial mortgage loans are considered past due when the borrower is in arrears two or more monthly payments. PCI residential mortgage loans and commercial mortgage loans past due 30-59 days as of December 31, 2017 amounted to $28.1 million and $0.2 million, respectively.
[2]	According to the Corporation's delinquency policy and consistent with the instructions for the preparation of the Consolidated Financial Statements for Bank Holding Companies (FR Y-9C) required by the Federal Reserve Board, residential mortgage and commercial mortgage loans are considered past due when the borrower is in arrears two or more monthly payments. PCI residential mortgage loans and commercial mortgage loans past due 30-59 days as of December 31, 2016 amounted to $22.3 million and $0.1 million, respectively.
[3]	Refer to Note 9 - Loans Held for Investment - PCI Loans for additional information about changes in the allowance for loan losses related to PCI loans.

ALLOWANCE FOR LOAN AND LEASE125

ALLOWANCE FOR LOAN AND LEASE LOSSES - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Sep. 30, 2017
Financing Receivable Allowance For Credit Losses [Line Items]
Reserve for unfunded loan commitments	$ 700	$ 700	$ 1,600
Provision For Loan And Lease Losses		144,254	86,733	$ 172,045
Loans and leases receivable gross carrying value	8,850,476	8,850,476	8,886,873
Financing Receivable Allowance For Credit Losses Write Offs		134,770	136,928
Financing Receivable Allowance For Credit Losses	231,843	$ 231,843	205,603	240,710
P R
Financing Receivable Allowance For Credit Losses [Line Items]
Concentration Risk Percentage 1		75.00%
V I
Financing Receivable Allowance For Credit Losses [Line Items]
Concentration Risk Percentage 1		6.00%
U S
Financing Receivable Allowance For Credit Losses [Line Items]
Concentration Risk Percentage 1		19.00%
Puerto Rico And Virgin Islands [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Loans and leases receivable gross carrying value	7,200	$ 7,200
Concentration Risk Percentage 1		81.00%
Hurricane [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Provision For Loan And Lease Losses	4,800	$ 71,300
Commercial Loans Storm Related Individual Assesment Percentage		80.00%
Financing Receivable Allowance For Credit Losses	68,500	$ 68,500			$ 66,500
Hurricane [Member] | P R
Financing Receivable Allowance For Credit Losses [Line Items]
Financing Receivable Allowance For Credit Losses	62,900	62,900
Hurricane [Member] | V I
Financing Receivable Allowance For Credit Losses [Line Items]
Financing Receivable Allowance For Credit Losses	5,600	5,600
Residential Mortgage [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Loans and leases receivable gross carrying value	3,290,957	3,290,957	3,296,031
Financing Receivable Allowance For Credit Losses Write Offs		28,186	33,621
Financing Receivable Allowance For Credit Losses	58,975	58,975	33,980	39,570
Residential Mortgage [Member] | Hurricane [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Financing Receivable Allowance For Credit Losses	14,600	14,600
Commercial Mortgage [Member] | Hurricane [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Financing Receivable Allowance For Credit Losses	12,100	12,100
Commercial And Industrial [Member] | Hurricane [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Financing Receivable Allowance For Credit Losses	15,900	15,900
Construction Loans [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Loans and leases receivable gross carrying value	111,397	111,397	124,951
Financing Receivable Allowance For Credit Losses Write Offs		3,607	1,770
Financing Receivable Allowance For Credit Losses	4,522	4,522	2,562	3,519
Construction Loans [Member] | Hurricane [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Financing Receivable Allowance For Credit Losses Write Offs		2,800
Financing Receivable Allowance For Credit Losses	900	900
Consumer Loan [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Loans and leases receivable gross carrying value	1,749,897	1,749,897	1,716,628
Financing Receivable Allowance For Credit Losses Write Offs		44,030	54,504
Financing Receivable Allowance For Credit Losses	70,982	70,982	$ 49,847	$ 60,642
Consumer Loan [Member] | Hurricane [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Financing Receivable Allowance For Credit Losses	$ 25,000	$ 25,000
Commercial Portfolio Segment [Member] | Puerto Rico And Virgin Islands [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Concentration Risk Percentage 1		40.00%
Residential And Consumer Loans [Member] | Puerto Rico And Virgin Islands [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Concentration Risk Percentage 1		60.00%

LOANS HELD FOR SALE - Portfolio

LOANS HELD FOR SALE - Portfolio of Loans Held for Sale (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Accounts Notes And Loans Receivable [Line Items]
Total	$ 32,980	$ 50,006
Residential Mortgage [Member]
Accounts Notes And Loans Receivable [Line Items]
Residential mortgage loans	24,690	41,927
Construction Loans [Member]
Accounts Notes And Loans Receivable [Line Items]
Construction	$ 8,290	$ 8,079

LOANS HELD FOR SALE - Portfo127

LOANS HELD FOR SALE - Portfolio of Loans Held For Sale Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Dec. 31, 2016	Jun. 30, 2015	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Accounts Notes And Loans Receivable [Line Items]
Loans held for sale	$ 50,006		$ 32,980	$ 50,006
Non-performing loan sold	$ 16,300	$ 147,500
Transfer Of Loans Held For Sale To Portfolio Loans 1			$ 10,234	$ 1,443	$ 40,086
Construction Loans [Member]
Accounts Notes And Loans Receivable [Line Items]
Non-performing loan sold		11,000
Commercial Mortgage Loans [Member]
Accounts Notes And Loans Receivable [Line Items]
Non-performing loan sold		$ 90,700

RELATED PARTY TRANSACTIONS- Mov

RELATED PARTY TRANSACTIONS- Movement and balance of these loans (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Related Party Transactions [Abstract]
Opening Balance	$ 1,208	$ 1,252
New loans	65	102
Loans and Leases Receivable, Related Parties, Proceeds	(189)	(146)
Other changes	0	0
Closing Balance	$ 1,084	$ 1,208

OTHER REAL ESTATE OWNED- Other

OTHER REAL ESTATE OWNED- Other real estate owned (Detail) - USD ($) $ in Thousands		Dec. 31, 2017	Dec. 31, 2016
Other Real Estate And Foreclosed Assets [Line Items]
Other Real Estate And Foreclosed Assets		$ 147,940	$ 137,681
Residential Real Estate [Member]
Other Real Estate And Foreclosed Assets [Line Items]
Other Real Estate And Foreclosed Assets	[1]	54,381	46,917
Commercial Real Estate [Member]
Other Real Estate And Foreclosed Assets [Line Items]
Other Real Estate And Foreclosed Assets		82,871	78,698
Construction Real Estate [Member]
Other Real Estate And Foreclosed Assets [Line Items]
Other Real Estate And Foreclosed Assets		$ 10,688	$ 12,066
[1]	Excludes $21.3 million and $15.0 million as of December 31, 2017 and 2016, respectively, of foreclosures that meet the conditions of ASC 310-40 and are presented as a receivable (other assets) in the statement of financial condition.

OTHER REAL ESTATE OWNED- Additi

OTHER REAL ESTATE OWNED- Additional information (Detail) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Other Real Estate And Foreclosed Assets [Abstract]
Transfers From Loans To Other Receivable	$ 21,300,000	$ 15,000,000

PROPERTY PLANT AND EQUIPMENT (D

PROPERTY PLANT AND EQUIPMENT (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Property Plant And Equipment [Line Items]
Buildings and Improvements	$ 132,008	$ 139,533
Leasehold Improvements	53,866	60,605
Furniture and equipment	166,853	165,386
Property, Plant and Equipment, Gross	352,727	365,524
Accumulated Depreciation	(245,777)	(248,335)
Subtotal	106,950	117,189
Land	24,640	25,279
Projects in progress	10,305	8,360
Premises and equipment, net	141,895	150,828
Depreciation and amortization expense	$ 16,400	$ 17,600	$ 21,100
Maximum [Member] | FurnitureAndFixturesMember
Property Plant And Equipment [Line Items]
Property, Plant and Equipment, Useful Life	10 years
Maximum [Member] | BuildingImprovementsMember
Property Plant And Equipment [Line Items]
Property, Plant and Equipment, Useful Life	35 years
Maximum [Member] | LeaseholdImprovementsMember
Property Plant And Equipment [Line Items]
Property, Plant and Equipment, Useful Life	10 years
Minimum [Member] | FurnitureAndFixturesMember
Property Plant And Equipment [Line Items]
Property, Plant and Equipment, Useful Life	2 years
Minimum [Member] | BuildingImprovementsMember
Property Plant And Equipment [Line Items]
Property, Plant and Equipment, Useful Life	10 years
Minimum [Member] | LeaseholdImprovementsMember
Property Plant And Equipment [Line Items]
Property, Plant and Equipment, Useful Life	1 year

PROPERTY PLANT AND EQUIPMENT- A

PROPERTY PLANT AND EQUIPMENT- Additional information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Impaired Long Lived Assets Held And Used [Line Items]
Tangible Asset Impairment Charges	$ 640	$ 0	$ 0
Hurricane [Member]
Impaired Long Lived Assets Held And Used [Line Items]
Loss Contingency Receivable	4,800
Hurricane [Member] | Property Plant And Equipment [Member]
Impaired Long Lived Assets Held And Used [Line Items]
Tangible Asset Impairment Charges	600
Loss Contingency Receivable	$ 600

GOODWILL AND OTHER INTANGIBL133

GOODWILL AND OTHER INTANGIBLES - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Jun. 30, 2012
Finite Lived Intangible Assets [Line Items]
Goodwill	$ 28,100	$ 28,100
Purchase credit card relationship intangible amount				$ 24,500
Amortization expense	4,403	4,896	$ 5,143
Business Combination Finite Lived Intangible Assets Net	3,700	4,400
Purchased Credit Card Relationship Intangible [Member]
Finite Lived Intangible Assets [Line Items]
Purchase credit card relationship intangible amount	$ 24,465	$ 24,465
Amortization period of purchased credit card relationship intangible	3 years 10 months 24 days	5 years
Amortization expense	$ 2,500	$ 2,800
Core Deposits [Member]
Finite Lived Intangible Assets [Line Items]
Purchase credit card relationship intangible amount	$ 51,664	$ 51,664
Amortization period of purchased credit card relationship intangible	7 years	8 years 1 month 6 days
Amortization expense	$ 1,700	$ 2,000
Customer Related Intangible Assets Member
Finite Lived Intangible Assets [Line Items]
Purchase credit card relationship intangible amount	$ 1,067	$ 1,067
Amortization period of purchased credit card relationship intangible	5 years	6 years 1 month 6 days
Amortization expense	$ 200	$ 100

GOODWILL AND OTHER INTANGIBL134

GOODWILL AND OTHER INTANGIBLES - Gross Amount and Accumulated Amortization of Other Intangible Assets (Detail) - USD ($) $ in Thousands		3 Months Ended	12 Months Ended
		Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2012	Jun. 30, 2012
Finite Lived Intangible Assets [Line Items]
Gross amount						$ 24,500
Core Deposits [Member]
Finite Lived Intangible Assets [Line Items]
Gross amount			$ 51,664	$ 51,664
Accumulated amortization	[1]		(46,186)	(44,466)
Finite Lived Intangible Assets Net			$ 5,478	$ 7,198
Remaining amortization period			7 years	8 years 1 month 6 days
Purchased Credit Card Relationship Intangible [Member]
Finite Lived Intangible Assets [Line Items]
Gross amount			$ 24,465	$ 24,465
Finite lived Intangible Assets Acquired 1					$ 24,500
Accumulated amortization	[2]		(16,465)	(13,934)
Finite Lived Intangible Assets Net			$ 8,000	$ 10,531
Remaining amortization period			3 years 10 months 24 days	5 years
Customer Related Intangible Assets Member
Finite Lived Intangible Assets [Line Items]
Gross amount			$ 1,067	$ 1,067
Finite lived Intangible Assets Acquired 1		$ 1,100
Accumulated amortization	[3]		(292)	(140)
Finite Lived Intangible Assets Net			$ 775	$ 927
Remaining amortization period			5 years	6 years 1 month 6 days
[1]	(1) For the years ended December 31, 2017 and 2016, the amortization expense of core deposit intangibles amounted to $1.7 million and $2.0 million, respectively.
[2]	(2) For the years ended December 31, 2017 and 2016, the amortization expense of the purchased credit card relationship intangible amounted to $2.5 million and $2.8 million, respectively.
[3]	(3) For the years ended December 31, 2017 and 2016, the amortization expense of the insurance customer relationship intangible amounted to $0.2 million and $0.1 million, respectively.

GOODWILL - Yearly Amortization

GOODWILL - Yearly Amortization Expense (Detail) $ in Thousands	Dec. 31, 2017USD ($)
Goodwill and other Intangible Assets [Abstract]
Finite Lived Intangible Assets Amortization Expense Next Twelve Months	$ 3,591
Finite Lived Intangible Assets Amortization Expense Year Two	3,088
Finite Lived Intangible Assets Amortization Expense Year Three	2,851
Finite Lived Intangible Assets Amortization Expense Year Four	2,658
Finite Lived Intangible Assets Amortization Expense After Year Five	1,150
Finite Lived Intangible Assets Amortization Expense Year Five	$ 915

NON-CONSOLIDATED VARIABLE IN136

NON-CONSOLIDATED VARIABLE INTEREST ENTITIES AND SERVICING ASSETS - Additional Information (Detail) - USD ($) $ in Thousands

1 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

Feb. 16, 2011

Sep. 30, 2004

Apr. 30, 2004

Mar. 31, 2018

Mar. 31, 2016

Jun. 30, 2015

Sep. 30, 2017

Dec. 31, 2017

Dec. 31, 2016

Dec. 31, 2015

Dec. 31, 2011

Jun. 30, 2016

Servicing Liabilities At Fair Value [Line Items]

Principal amount of corporation serviced loans securitized through GNMA

$ 1,600,000

Balance of amortization with third party

22,800

Carrying value with third party

$ 17,100

Percentage of weighted average yield with third party

2.44%

Acquired Equity interest on disposal of loans held for sale

35.00%

Loans acquired on exchange of loan held for sale

$ 136,100

Maturity period of loan acquired

7 years

Description of loan

30-day LIBOR plus 300 basis points

Line of credit facility provided to fund unfunded commitments

$ 80,000

Working capital line of credit to fund certain expenses

$ 20,000

Interest rate on loan provided

30-day LIBOR plus 300 basis points

Revolver agreement of credit facility provided amount outstanding

$ 6,700

Percentage of priority interest to be received on invested capital

12.00%

Percentage of variation in assumptions

10.00%

Debt Instrument Description Of Variable Rate Basis

90-day LIBOR

Interest Expense Accrued Trust Preferred Securities

$ 31,200

Conversion Of Stock Shares Issued1

852,831

Common Stock Issued In Exchange For Trust Preferred Securities Value

$ 0

$ 0

$ 5,628

Trust Preferred Securities Exchanged Liquidation Value

$ 0

$ 0

$ 5,303

Trust Preferred Securities Repurchases

$ 23,800

$ 10,000

$ 7,300

Trust Preferred Securties Discount

10.00%

30.00%

19.00%

Trust Preferred Securities Winning Bid

90.00%

70.00%

81.00%

Minimum [Member]

Servicing Liabilities At Fair Value [Line Items]

Percentage of variation in assumptions

10.00%

Maximum [Member]

Servicing Liabilities At Fair Value [Line Items]

Percentage of variation in assumptions

20.00%

Junior Subordinated Debentures Bearing Interest At Floating Rate Of Two Point Seventy Five [Member]

Servicing Liabilities At Fair Value [Line Items]

Subordinated Borrowing Due Date

Jun. 17, 2034

Junior Subordinated Debentures Bearing Interest At Floating Rate Of Two Point Fifty Percent [Member]

Servicing Liabilities At Fair Value [Line Items]

Subordinated Borrowing Due Date

Sep. 20, 2034

Fbp Statutory Trust One [Member]

Servicing Liabilities At Fair Value [Line Items]

Variable rate trust preferred securities

$ 100,000

Proceeds of the issuance, together with proceeds of the purchase

3,100

Principal amount of corporation's junior subordinated deferrable debentures

$ 103,100

Subordinated Borrowing Due Date

Jun. 17, 2034

Fbp Statutory Trust Two [Member]

Servicing Liabilities At Fair Value [Line Items]

Variable rate trust preferred securities

$ 125,000

Proceeds of the issuance, together with proceeds of the purchase

3,900

Principal amount of corporation's junior subordinated deferrable debentures

$ 128,900

Subordinated Borrowing Due Date

Sep. 20, 2034

Cpg Gs [Member]

Servicing Liabilities At Fair Value [Line Items]

Loans Sold to CPG

$ 269,300

Cash realized on sale of loan

$ 88,500

Carrying amount of loan provided

$ 4,000

Prlp [Member]

Servicing Liabilities At Fair Value [Line Items]

Percentage of ownership investment in unconsolidated entity

65.00%

Payment to be made on pro rata basis

35.00%

FirstBank [Member]

Servicing Liabilities At Fair Value [Line Items]

Payment to be made on pro rata basis

65.00%

NON-CONSOLIDATED VARIABLE IN137

NON-CONSOLIDATED VARIABLE INTEREST ENTITIES AND SERVICING ASSETS - Statement of financial position (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Assets [Abstract]
Other real estate owned	$ 147,940	$ 137,681
Loans Receivable Net	8,651,613	8,731,276
Other Assets	461,491	476,430
Total assets	12,261,268	11,922,455
Liabilities [Abstract]
Other Liabilities	145,905	118,820
Total liabilities	10,392,171	10,136,212
Stockholders Equity [Abstract]
Stockholders Equity	1,869,097	1,786,243	$ 1,694,134
Total liabilities and stockholders' equity	$ 12,261,268	$ 11,922,455

NON-CONSOLIDATED VARIABLE IN138

NON-CONSOLIDATED VARIABLE INTEREST ENTITIES AND SERVICING ASSETS - Income Statement Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Variable Interest Entity [Line Items]
Revenues	$ 650,810	$ 673,246	$ 686,894
Net income	$ 66,956	$ 93,229	$ 21,297

NON-CONSOLIDATED VARIABLE IN139

NON-CONSOLIDATED VARIABLE INTEREST ENTITIES AND SERVICING ASSETS - Changes in Servicing Assets (Detail) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Servicing Assets At Amortized Value [Line Items]
Balance at beginning of period		$ 26,244	$ 24,282	$ 22,838
Capitalization of servicing assets		3,318	5,260	4,919
Amortization		(3,091)	(3,229)	(3,159)
Adjustment To Servicing Assets For Loans Repurchased	[1]	395	256	(88)
Adjustment to fair value		(1,611)	(325)	(228)
Balance at end of period		$ 25,255	$ 26,244	$ 24,282
[1]	Amount represents the adjustment to fair value related to the repurchase of loans serviced for others.

NON-CONSOLIDATED VARIABLE IN140

NON-CONSOLIDATED VARIABLE INTEREST ENTITIES AND SERVICING ASSETS - Changes in Impairment Allowance (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Valuation Allowance For Impairment Of Recognized Servicing Assets [Line Items]
Balance at beginning of period	$ 461	$ 136	$ 55
Temporary impairment charges	1,611	466	285
OTTI of servicing assets	(621)	0	(147)
Recoveries	0	(141)	(57)
Balance at end of period	$ 1,451	$ 461	$ 136

NON-CONSOLIDATED VARIABLE IN141

NON-CONSOLIDATED VARIABLE INTEREST ENTITIES AND SERVICING ASSETS - Components of Net Servicing Income (Detail) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Servicing fees		$ 7,630	$ 7,606	$ 7,211
Late charges and prepayment penalties		405	674	765
Other	[1]	(35)	(1)	(161)
Adjustment To Servicing Assets For Loans Repurchased	[2]	395	256	(88)
Servicing income, gross		8,395	8,535	7,727
Amortization and impairment of servicing assets		(4,702)	(3,554)	(3,387)
Servicing income, net		$ 3,693	$ 4,981	$ 4,340
[1]	(1) Mainly consisted of compensatory fees imposed by GSEs.
[2]	Amount represents the adjustment to fair value related to the repurchase of loans serviced for others.

NON-CONSOLIDATED VARIABLE IN142

NON-CONSOLIDATED VARIABLE INTEREST ENTITIES AND SERVICING ASSETS - Key Economic Assumptions Used in Determining Fair Value at Time of Sale of Loans (Detail)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Government Guaranteed Mortgage Loans [Member] | Maximum [Member]
Assumption For Fair Value On Securitization Date Of Interests Continued To Be Held By Transferor Servicing Assets Or Liabilities [Line Items]
Constant prepayment rate	6.20%	7.60%	9.20%
Discount rate	12.00%	12.00%	11.50%
Government Guaranteed Mortgage Loans [Member] | Minimum [Member]
Assumption For Fair Value On Securitization Date Of Interests Continued To Be Held By Transferor Servicing Assets Or Liabilities [Line Items]
Constant prepayment rate	6.00%	5.90%	7.80%
Discount rate	12.00%	11.50%	11.50%
Conventional Loan [Member] | Maximum [Member]
Assumption For Fair Value On Securitization Date Of Interests Continued To Be Held By Transferor Servicing Assets Or Liabilities [Line Items]
Constant prepayment rate	6.70%	8.00%	9.00%
Discount rate	10.00%	10.00%	9.50%
Conventional Loan [Member] | Minimum [Member]
Assumption For Fair Value On Securitization Date Of Interests Continued To Be Held By Transferor Servicing Assets Or Liabilities [Line Items]
Constant prepayment rate	6.30%	6.30%	7.90%
Discount rate	10.00%	9.50%	9.50%
Conventional Non Conforming Mortgage Loans [Member] | Maximum [Member]
Assumption For Fair Value On Securitization Date Of Interests Continued To Be Held By Transferor Servicing Assets Or Liabilities [Line Items]
Constant prepayment rate	9.50%	14.10%	14.40%
Discount rate	14.30%	14.30%	13.80%
Conventional Non Conforming Mortgage Loans [Member] | Minimum [Member]
Assumption For Fair Value On Securitization Date Of Interests Continued To Be Held By Transferor Servicing Assets Or Liabilities [Line Items]
Constant prepayment rate	9.10%	9.30%	12.90%
Discount rate	14.30%	13.80%	13.80%

NON-CONSOLIDATED VARIABLE IN143

NON-CONSOLIDATED VARIABLE INTEREST ENTITIES AND SERVICING ASSETS - Weighted-Averages of Key Economic Assumptions in Valuation Model (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Carrying amount of servicing assets	$ 25,255	$ 26,244	$ 24,282	$ 22,838
Fair value	$ 29,368
Weighted-average expected life	8 years 2 months 23 days
Decrease in fair value due to 10% adverse change	$ 746
Decrease in fair value due to 20% adverse change	1,460
Decrease in fair value due to 10% adverse change	1,234
Decrease in fair value due to 20% adverse change	$ 2,365
Weighted Average [Member]
Constant prepayment rate	6.30%
Discount rate	11.23%

DEPOSITS - Narratives (Detail)

DEPOSITS - Narratives (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Deposits [Line Items]
weighted average interest rate on total interest-bearing deposits	0.97%	0.86%
Overdrafts in demand deposits that were reclassified as loans	$ 1,700,000	$ 1,000,000
Overdrafts Prearranged Lines Of Credit	15,200,000	32,900,000
CDs in denominations of $100,000 or higher	2,800,000,000	3,000,000,000
Brokered certificates of deposit	1,150,485,000	1,439,697,000
Unamortized broker placement fees	2,200,000	2,600,000
Deposits	9,022,631,000	8,831,205,000
Amortization Of Broker Placement Fees	1,900,000	2,881,000	$ 4,563,000
Certificate Of Deposits Denominations	100,000
Accretion Of Premium From Acquisitions	100,000	200,000	$ 600,000
Amortized Cost [Member]
Deposits [Line Items]
Deposit Liabilities Collateral Issued Financial Instruments	562,500,000	583,900,000
Market Value [Member]
Deposits [Line Items]
Deposit Liabilities Collateral Issued Financial Instruments	$ 542,900,000	$ 521,300,000
Brokered Certificate of Deposits [Member]
Deposits [Line Items]
Weighted Average Interest Rate of Time Deposits, $100,000 or More	1.50%	1.18%
Government [Member]
Deposits [Line Items]
Deposits	$ 652,000,000	$ 563,700,000
Government [Member] | Puerto Rico [Member]
Deposits [Line Items]
Deposits	490,300,000	408,800,000
Government [Member] | Virgin Islands [Member]
Deposits [Line Items]
Deposits	$ 161,700,000	$ 154,900,000

DEPOSITS - Summary of Deposit B

DEPOSITS - Summary of Deposit Balances (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Deposits [Line Items]
Non-interest bearing checking accounts	$ 1,833,665	$ 1,484,155
Savings accounts	2,401,385	2,518,496
Interest-bearing checking accounts	1,207,511	1,075,929
Certificates of deposit	2,429,585	2,312,928
Brokered certificates of deposit	1,150,485	1,439,697
Total deposits	$ 9,022,631	$ 8,831,205

DEPOSITS- Certificates of Depos

DEPOSITS- Certificates of Deposits Mature (Detail) $ in Thousands	Dec. 31, 2017USD ($)
Remaining term of Maturiy, Brokdered Deposits [Abstract]
Three months or less	$ 537,114
Over three months to six months	500,020
Over six months to one year	928,613
Over one year to two years	896,331
Over two years to three years	294,459
Over three years to four years	229,232
Over four years to five years	187,463
Over five years	6,838
Total	$ 3,580,070

DEPOSITS - Summary of Deposits

DEPOSITS - Summary of Deposits Balance (Parenthetical) (Detail)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Interest Bearing Deposit [Member] | Minimum [Member]
Deposits [Line Items]
Deposits Stated Interest Rate	0.05%	0.05%
Interest Bearing Deposit [Member] | Maximum [Member]
Deposits [Line Items]
Deposits Stated Interest Rate	1.00%	1.00%
Savings Deposits [Member] | Minimum [Member]
Deposits [Line Items]
Deposits Stated Interest Rate	0.05%	0.05%
Savings Deposits [Member] | Maximum [Member]
Deposits [Line Items]
Deposits Stated Interest Rate	0.40%	0.40%
Certificate Of Deposits [Member] | Minimum [Member]
Deposits [Line Items]
Deposits Stated Interest Rate	0.10%	0.10%
Certificate Of Deposits [Member] | Maximum [Member]
Deposits [Line Items]
Deposits Stated Interest Rate	4.00%	4.00%
Brokered Certificate of Deposits [Member] | Minimum [Member]
Deposits [Line Items]
Deposits Stated Interest Rate	0.85%	0.60%
Brokered Certificate of Deposits [Member] | Maximum [Member]
Deposits [Line Items]
Deposits Stated Interest Rate	2.80%	2.80%

DEPOSITS - Brokered Certificate

DEPOSITS - Brokered Certificates Of Deposit Mature (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Deposits [Line Items]
Interest Bearing Domestic Deposit Brokered	$ 1,150,485	$ 1,439,697
Brokered Certificates Of Deposit Mature In One To Ninety Days [Member]
Deposits [Line Items]
Interest Bearing Domestic Deposit Brokered	194,703
Brokered Certificates Of Deposit Mature In One To Three Years [Member]
Deposits [Line Items]
Interest Bearing Domestic Deposit Brokered	360,566
Brokered Certificates Of Deposit Mature In Three To Five Years [Member]
Deposits [Line Items]
Interest Bearing Domestic Deposit Brokered	131,666
Brokered Certificates Of Deposit Mature In Over Five Years [Member]
Deposits [Line Items]
Interest Bearing Domestic Deposit Brokered	1,380
Brokered Certificates Of Deposit Mature Over Three Months To Six Months [Member]
Deposits [Line Items]
Interest Bearing Domestic Deposit Brokered	133,093
Brokered Certificates Of Deposit Mature Over Six Months To One Year [Member]
Deposits [Line Items]
Interest Bearing Domestic Deposit Brokered	$ 329,077

DEPOSITS - Interest Expenses on

DEPOSITS - Interest Expenses on deposits (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Interest Expense, Deposits [Abstract]
Interest-bearing checking accounts	$ 4,566	$ 4,914	$ 5,440
Savings	12,520	12,392	13,660
Certificates of deposit	30,277	28,068	25,246
Brokered certificates of deposit	19,174	21,928	24,904
Interest expense on deposits	$ 66,537	$ 67,302	$ 69,250

SECURITIES SOLD UNDER AGREEM150

SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE - Narratives (Detail) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Securities Sold Under Agreements To Repurchase And Other Short Term Borrowings [Line Items]
Weighted-average interest rates on repurchase agreements		1.92%	2.35%
Maximum aggregate balance outstanding	[1],[2]	$ 300,000	$ 300,000
Gain Loss On Sale Of Securities Net		371	6,104	$ 0
long term debt [member]
Securities Sold Under Agreements To Repurchase And Other Short Term Borrowings [Line Items]
Maximum aggregate balance outstanding		$ 200,000	300,000
short term debt [member]
Securities Sold Under Agreements To Repurchase And Other Short Term Borrowings [Line Items]
Weighted-average interest rates on repurchase agreements		1.53%
Maximum aggregate balance outstanding		$ 100,000	0
Repurchase Agreements [Member]
Securities Sold Under Agreements To Repurchase And Other Short Term Borrowings [Line Items]
Accrued interest payable on repurchase agreements		$ 1,800	$ 1,900
Weighted average interest rate		3.64%	3.28%
Callable Repurchase Agreements [Member] | long term debt [member]
Securities Sold Under Agreements To Repurchase And Other Short Term Borrowings [Line Items]
Weighted-average interest rates on repurchase agreements		2.11%
Maximum aggregate balance outstanding		$ 200,000
Maximum [Member]
Securities Sold Under Agreements To Repurchase And Other Short Term Borrowings [Line Items]
Maximum aggregate balance outstanding		$ 300,000	$ 700,000
Maximum [Member] | long term debt [member]
Securities Sold Under Agreements To Repurchase And Other Short Term Borrowings [Line Items]
Weighted-average interest rates on repurchase agreements		2.26%	2.83%
Weighted Average [Member]
Securities Sold Under Agreements To Repurchase And Other Short Term Borrowings [Line Items]
Average balance outstanding		$ 300,000	$ 616,400
[1]	As of December 31, 2017, includes $200 million with an average rate of 2.11% that lenders have the right to call before their contractual maturities at various dates beginning on February 6, 2018. Subsequent to December 31, 2017, no lender has exercised its call option on repurchase agreements.
[2]	Reported net of securities purchased under agreements to repurchase (reverse repurchase agreements) by counterparty, when applicable, pursuant to ASC 210-20-45-11.

SECURITIES SOLD UNDER AGREEM151

SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE - Securities Sold Under Agreements to Repurchase (Detail) - USD ($) $ in Thousands		Dec. 31, 2017	Dec. 31, 2016
Securities Sold Under Agreements To Repurchase And Other Short Term Borrowings [Line Items]
Repurchase agreements	[1],[2]	$ 300,000	$ 300,000
long term debt [member]
Securities Sold Under Agreements To Repurchase And Other Short Term Borrowings [Line Items]
Repurchase agreements		200,000	300,000
short term debt [member]
Securities Sold Under Agreements To Repurchase And Other Short Term Borrowings [Line Items]
Repurchase agreements		$ 100,000	$ 0
[1]	As of December 31, 2017, includes $200 million with an average rate of 2.11% that lenders have the right to call before their contractual maturities at various dates beginning on February 6, 2018. Subsequent to December 31, 2017, no lender has exercised its call option on repurchase agreements.
[2]	Reported net of securities purchased under agreements to repurchase (reverse repurchase agreements) by counterparty, when applicable, pursuant to ASC 210-20-45-11.

SECURITIES SOLD UNDER AGREEM152

SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE - Securities Sold Under Agreements to Repurchase (Parenthetical) (Detail) - USD ($) $ in Thousands		Dec. 31, 2017	Dec. 31, 2016
Securities Sold Under Agreements To Repurchase And Other Short Term Borrowings [Line Items]
Assets sold under agreements to repurchase interest rate		1.92%	2.35%
Securities Sold Under Agreements To Repurchase	[1],[2]	$ 300,000	$ 300,000
long term debt [member]
Securities Sold Under Agreements To Repurchase And Other Short Term Borrowings [Line Items]
Securities Sold Under Agreements To Repurchase		$ 200,000	300,000
short term debt [member]
Securities Sold Under Agreements To Repurchase And Other Short Term Borrowings [Line Items]
Assets sold under agreements to repurchase interest rate		1.53%
Securities Sold Under Agreements To Repurchase		$ 100,000	0
Maximum [Member]
Securities Sold Under Agreements To Repurchase And Other Short Term Borrowings [Line Items]
Securities Sold Under Agreements To Repurchase		$ 300,000	$ 700,000
Maximum [Member] | long term debt [member]
Securities Sold Under Agreements To Repurchase And Other Short Term Borrowings [Line Items]
Assets sold under agreements to repurchase interest rate		2.26%	2.83%
Minimum [Member] | long term debt [member]
Securities Sold Under Agreements To Repurchase And Other Short Term Borrowings [Line Items]
Assets sold under agreements to repurchase interest rate		1.96%	1.96%
[1]	As of December 31, 2017, includes $200 million with an average rate of 2.11% that lenders have the right to call before their contractual maturities at various dates beginning on February 6, 2018. Subsequent to December 31, 2017, no lender has exercised its call option on repurchase agreements.
[2]	Reported net of securities purchased under agreements to repurchase (reverse repurchase agreements) by counterparty, when applicable, pursuant to ASC 210-20-45-11.

SECURITIES SOLD UNDER AGREEM153

SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE - Schedule of Repurchase Agreement Maturity (Detail) - USD ($) $ in Thousands		Dec. 31, 2017	Dec. 31, 2016
Repurchase Agreement [Line Items]
Securities Sold Under Agreements To Repurchase	[1],[2]	$ 300,000	$ 300,000
Securities Sold Under Agreements To Repurchase Mature Less Than One Month [Member]
Repurchase Agreement [Line Items]
Securities Sold Under Agreements To Repurchase		100,000
Securities Sold Under Agreements To Repurchase Mature Over Four To Five Years Member [Member]
Repurchase Agreement [Line Items]
Securities Sold Under Agreements To Repurchase		$ 200,000
[1]	As of December 31, 2017, includes $200 million with an average rate of 2.11% that lenders have the right to call before their contractual maturities at various dates beginning on February 6, 2018. Subsequent to December 31, 2017, no lender has exercised its call option on repurchase agreements.
[2]	Reported net of securities purchased under agreements to repurchase (reverse repurchase agreements) by counterparty, when applicable, pursuant to ASC 210-20-45-11.

SECURITIES SOLD UNDER AGREEM154

SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE - Schedule of Repurchase Agreement Maturity (Parenthetical) (Detail) - USD ($) $ in Thousands		Dec. 31, 2017	Dec. 31, 2016
Repurchase Agreement [Line Items]
Securities Sold Under Agreements To Repurchase	[1],[2]	$ 300,000	$ 300,000
[1]	As of December 31, 2017, includes $200 million with an average rate of 2.11% that lenders have the right to call before their contractual maturities at various dates beginning on February 6, 2018. Subsequent to December 31, 2017, no lender has exercised its call option on repurchase agreements.
[2]	Reported net of securities purchased under agreements to repurchase (reverse repurchase agreements) by counterparty, when applicable, pursuant to ASC 210-20-45-11.

SECURITIES SOLD UNDER AGREEM155

SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE - Securities sold under agreements to repurchase, Underlying Securities (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Assets Sold under Agreements to Repurchase [Line Items]
Amortized Cost of Underlying Securities	$ 354,962	$ 341,557
Balance of Borrowings	300,000	300,000
Approximate Fair Value of Underlying Securities	$ 350,123	$ 339,390
Weighted-average interest rates on repurchase agreements	1.92%	2.35%
Interest Receivable	$ 57,172	$ 45,453
Repurchase Agreements [Member]
Assets Sold under Agreements to Repurchase [Line Items]
Interest Receivable	1,060	1,400
US Treasury Securities And Obligations Of Other US Government Sponsored Agencies [Member]
Assets Sold under Agreements to Repurchase [Line Items]
Amortized Cost of Underlying Securities	132,637	126,205
Balance of Borrowings	127,801	123,175
Approximate Fair Value of Underlying Securities	$ 131,271	$ 125,417
US Treasury Securities And Obligations Of Other US Government Sponsored Agencies [Member] | Repurchase Agreements [Member]
Assets Sold under Agreements to Repurchase [Line Items]
Weighted-average interest rates on repurchase agreements	1.39%	1.30%
Mortgage Backed Securities [Member]
Assets Sold under Agreements to Repurchase [Line Items]
Amortized Cost of Underlying Securities	$ 222,325	$ 215,352
Balance of Borrowings	172,199	176,825
Approximate Fair Value of Underlying Securities	$ 218,852	$ 213,973
Mortgage Backed Securities [Member] | Repurchase Agreements [Member]
Assets Sold under Agreements to Repurchase [Line Items]
Weighted-average interest rates on repurchase agreements	2.29%	2.20%

SECURITIES SOLD UNDER AGREEM156

SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE - Repurchase Agreements Grouped by Counterparty (Detail) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2017	Dec. 31, 2016
Repurchase Agreement Counterparty [Line Items]
Maximum aggregate balance outstanding	[1],[2]	$ 300,000	$ 300,000
Citigroup Global Markets [Member]
Repurchase Agreement Counterparty [Line Items]
Maximum aggregate balance outstanding		$ 100,000
Weighted-Average Maturity		1 month
Jp Morgan Chase [Member]
Repurchase Agreement Counterparty [Line Items]
Maximum aggregate balance outstanding		$ 200,000
Weighted-Average Maturity		4 years 1 month
[1]	As of December 31, 2017, includes $200 million with an average rate of 2.11% that lenders have the right to call before their contractual maturities at various dates beginning on February 6, 2018. Subsequent to December 31, 2017, no lender has exercised its call option on repurchase agreements.
[2]	Reported net of securities purchased under agreements to repurchase (reverse repurchase agreements) by counterparty, when applicable, pursuant to ASC 210-20-45-11.

ADVANCES FROM THE FEDERAL HO157

ADVANCES FROM THE FEDERAL HOME LOAN BANK (FHLB) - Narratives (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Federal Home Loan Bank Advances Branch Of F H L B Bank [Line Items]
Minimum amount of qualifying mortgage collateral with a market value, percent	125.00%
Loans Pledged As Collateral Fair Value	$ 1,400	$ 1,400
Carrying value of mortgage loans	1,900	2,000
Additional capacity on credit facility based on collateral pledged at the FHLB	683.6
Federal Home Loan Bank Advances [Member]
Federal Home Loan Bank Advances Branch Of F H L B Bank [Line Items]
Carrying value of mortgage loans	$ 1,700	$ 1,700

ADVANCES FROM THE FEDERAL HO158

ADVANCES FROM THE FEDERAL HOME LOAN BANK (FHLB) - Summary of Advances from FHLB (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Short Term Debt [Line Items]
Fixed-rate advances from FHLB	$ 715,000	$ 670,000
long term debt [member]
Short Term Debt [Line Items]
Fixed-rate advances from FHLB	715,000	500,000
short term debt [member]
Short Term Debt [Line Items]
Fixed-rate advances from FHLB	$ 0	$ 170,000

ADVANCES FROM THE FEDERAL HO159

ADVANCES FROM THE FEDERAL HOME LOAN BANK (FHLB) - Summary of Advances from FHLB (Parenthetical) (Detail)	Dec. 31, 2017	Dec. 31, 2016
long term debt [member]
Short Term Debt [Line Items]
Federal Home Loan Bank, Advances, General Debt Obligations, Disclosures, Interest Rate at Period End	1.91%	1.49%
short term debt [member]
Short Term Debt [Line Items]
Federal Home Loan Bank, Advances, General Debt Obligations, Disclosures, Interest Rate at Period End		0.78%

ADVANCES FROM THE FEDERAL HO160

ADVANCES FROM THE FEDERAL HOME LOAN BANK (FHLB) - Advances from FHLB Mature (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Federal Home Loan Bank Advances Branch Of F H L B Bank [Line Items]
Federal Home Loan Bank Advances	$ 715,000	$ 670,000
One to three years
Federal Home Loan Bank Advances Branch Of F H L B Bank [Line Items]
Federal Home Loan Bank Advances	300,000
Three to five years
Federal Home Loan Bank Advances Branch Of F H L B Bank [Line Items]
Federal Home Loan Bank Advances	320,000
Six months to one year [Member]
Federal Home Loan Bank Advances Branch Of F H L B Bank [Line Items]
Federal Home Loan Bank Advances	$ 95,000

OTHER BORROWINGS - Components o

OTHER BORROWINGS - Components of Other Borrowings (Detail) - USD ($) $ in Thousands		Dec. 31, 2017	Dec. 31, 2016
Debt Instrument [Line Items]
Junior subordinated debentures due in 2034		$ 208,635	$ 216,187
Junior Subordinated Debentures Bearing Interest At Floating Rate Of Two Point Seventy Five [Member]
Debt Instrument [Line Items]
Junior subordinated debentures due in 2034	[1]	90,078	97,630
Junior Subordinated Debentures Bearing Interest At Floating Rate Of Two Point Fifty Percent [Member]
Debt Instrument [Line Items]
Junior subordinated debentures due in 2034		$ 118,557	$ 118,557
[1]	Refer to Note 16 - "Non-Consolidated Variable Interest Entities and Servicing Assets - Trust Preferred Securities" for additional information about the Corporation's repurchase and cancellation of $7.3 million of trust-preferred securities associated with these junior subordinated debentures.

OTHER BORROWINGS - Component162

OTHER BORROWINGS - Components of Other Borrowings (Parenthetical) (Detail)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Junior Subordinated Debentures Bearing Interest At Floating Rate Of Two Point Seventy Five [Member]
Debt Instrument [Line Items]
Floating Interest rate on junior subordinated debentures	4.35%	3.74%
Subordinated Borrowing Due Date	Jun. 17, 2034
Callable step-rate notes rate	2.75%
Junior Subordinated Debentures Bearing Interest At Floating Rate Of Two Point Fifty Percent [Member]
Debt Instrument [Line Items]
Floating Interest rate on junior subordinated debentures	4.12%	3.50%
Subordinated Borrowing Due Date	Sep. 20, 2034
Callable step-rate notes rate	2.50%

EARNINGS PER COMMON SHARE - Cal

EARNINGS PER COMMON SHARE - Calculations of Earnings Per Common Share (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Net Income (Loss):
Net income	$ 66,956	$ 93,229	$ 21,297
Dividends on preferred stock	(2,676)	(223)	0
Net income attributable to common stockholders	$ 64,280	$ 93,006	$ 21,297
Weighted-Average Shares:
Basic weighted-average common shares outstanding	213,963	212,818	211,457
Average potential common shares	2,155	2,976	1,514
Diluted weighted-average number of common shares outstanding	216,118	215,794	212,971
Income (loss) per common share:
Basic	$ 0.3	$ 0.44	$ 0.1
Diluted	$ 0.3	$ 0.43	$ 0.1
Retained Earnings [Member]
Net Income (Loss):
Net income	$ 66,956	$ 93,229	$ 21,297
Dividends on preferred stock	$ (2,676)	$ (223)	$ 0

EARNINGS PER COMMON SHARE - Add

EARNINGS PER COMMON SHARE - Additional Information (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2017
Earnings Per Share Diluted [Line Items]
Common stock, shares issued	218,700,394		220,382,343
Liquidation value per share			$ 25
Restricted Stock [Member]
Earnings Per Share Diluted [Line Items]
Unvested shares of restricted stock	4,178,791		1,816,968
Stock Options [Member]
Earnings Per Share Diluted [Line Items]
Antidilutive effect on earnings per share	34,989	69,848

STOCK-BASED COMPENSATION - Addi

STOCK-BASED COMPENSATION - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	May 24, 2016
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Restricted stock issued on the employees		1,099,756
Treasury Stock Shares Acquired		438,891	291,759
Board Of Directors [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock Issued During Period Value Restricted Stock Award Forfeitures		$ 48
U S Treasury And Government [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Class Of Warrant Or Right Outstanding		1,285,899
Senior Executives [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Granted shares		582,193	755,223
Share based compensation cost		$ 3,300	$ 3,000
Weighted-Average Grant Date Fair Value, Granted restricted stock		$ 5.64	$ 3.96
Treasury Stock Shares Acquired		195,789	226,261
Omnibus Plan [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Authorized granting up shares					14,169,807
Restricted stock available for issuance		7,558,450
Omnibus Plan [Member] | Board Of Directors [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Restricted stock issued on the employees		148,424	130,873
Restricted stock vesting period		1 year	1 year
Omnibus Plan [Member] | Senior Management [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Restricted stock issued on the employees		951,332	1,794,702
Restricted stock vesting period		2 years
Omnibus Plan [Member] | Maximum [Member] | Senior Management [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Restricted stock vesting period			3 years
Omnibus Plan [Member] | Minimum [Member] | Senior Management [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Restricted stock vesting period			2 years
Troubled Asset Relief Program [Member] | Senior Management [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Restricted stock issued on the employees		838,332	1,546,137
Percentage of Share vest during period		50.00%	50.00%
Number of vested shares		743,021
Fair Value Of Restricted Stock Granted		$ 2.71	$ 1.43
Forefeited		2,370,571
Restricted Stock Forfeitures Percentage		50.00%	50.00%
Restricted Stock [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share based compensation cost		$ 4,000	$ 3,900	$ 3,800
Number of vested shares		1,050,356
Stock based compensation expense unrecognized related to nonvested shares of restricted stock		$ 3,000
Period for cost recognition not yet recognized		1 year
Treasury Stock Shares Acquired		243,102	65,498
Forefeited		2,411,223
Restricted Share Units Percentage	60.00%
Restricted Stock [Member] | Omnibus Plan [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Weighted-Average Grant Date Fair Value, Granted restricted stock		$ 3.31
performance shares [member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Performance Shares Baseds Awards Percentage	40.00%
Restricted Stock Vesting After Two Years [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Percentage of Share vest during period	50.00%
Restricted Stock Vesting After Three Years [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Percentage of Share vest during period	50.00%

STOCK-BASED COMPENSATION - Acti

STOCK-BASED COMPENSATION - Activity of Stock Options (Detail) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2017USD ($)$ / sharesshares
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of options, Beginning of year | shares	34,989
Number of Options, expired | shares	(34,989)
Number of options, End of period outstanding and exercisable | shares	0
Weighted-Average Exercise Price, beginning of year | $ / shares	$ 138
Weighted-Average Exercise Price, Options expired | $ / shares	(138)
Weighted-Average Exercise Price, End of period outstanding and exercisable | $ / shares	$ 0
Weighted- Average Remaining Contractual Term (Years),End of period outstanding and exercisable	0 years
Aggregate Intrinsic Value, End of period outstanding and exercisable | $	$ 0

STOCK-BASED COMPENSATION - Rest

STOCK-BASED COMPENSATION - Restricted Stock Activity Under Omnibus Plan (Detail)	12 Months Ended
	Dec. 31, 2017$ / sharesshares
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Granted shares of restricted stock | shares	1,099,756
Restricted Stock [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Forefeited | shares	(2,411,223)
Number of vested shares | shares	(1,050,356)
Weighted-Average Grant Date Fair Value, beginning of period	$ 2.58
Weighted-Averages Grant Date Dair Value, Forefeitures	2.33
Weighted-Average Grant Date Fair Value, Vested restricted stock	3.57
Weighted-Average Grant Date Fair Value, end of period	2.76
Omnibus Plan [Member] | Restricted Stock [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Weighted-Average Grant Date Fair Value, Granted restricted stock	$ 3.31

STOCKHOLDERS' EQUITY - Narrativ

STOCKHOLDERS' EQUITY - Narratives (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended	12 Months Ended
	Jun. 30, 2015	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Class Of Stock [Line Items]
Conversion Of Stock Shares Issued1	852,831
Preferred Stock Liquidation Preference		$ 25
Common Stock Par Or Stated Value Per Share		$ 0.1	$ 0.1
Par amount of the shares issued as common stock, Aggregate value		$ 22,038	$ 21,870
Preferred Stock Value		$ 36,104	$ 36,104
Common Stock Shares Authorized		2,000,000,000	2,000,000,000
Common stock, shares issued		220,382,343	218,700,394
Preferred Stock Shares Issued		22,004,000	22,004,000
Dividends Preferred Stock Cash		$ 2,676	$ 223	$ 0
Shares of common stock repurchased		438,891	291,759
Treasury Stock Shares		4,104,303	1,254,189
Replenishment of the reserve fund required of at least of the original capital contributed, percent		20.00%
Restricted Stock [Member]
Class Of Stock [Line Items]
Shares of common stock repurchased		243,102	65,498
Senior Executives [Member]
Class Of Stock [Line Items]
Shares of common stock repurchased		195,789	226,261

STOCKHOLDERS' EQUITY - Addition

STOCKHOLDERS' EQUITY - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended	12 Months Ended
	Jun. 30, 2015	Dec. 31, 2017	Dec. 31, 2016	Aug. 03, 2017	May 10, 2017	Feb. 07, 2017	Dec. 05, 2016
Class Of Stock [Line Items]
Common stock, shares authorized		2,000,000,000	2,000,000,000
Common stock, par value		$ 0.1	$ 0.1
Common stock, shares issued		220,382,343	218,700,394
Common stock, shares outstanding		216,278,040	217,446,205
Granted shares of restricted stock		1,099,756
Corporation has authorized shares of preferred stock		50,000,000	50,000,000
Preferred stock, par value		$ 1
Liquidation value per share		$ 25
Repurchased of common stock		438,891	291,759
Treasury Stock Shares		4,104,303	1,254,189
Secondary Offering Of Common Stock				20,000,000		20,000,000
Purchase Of Common Stock Secondary Offering						3,000,000	2,700,000
Conversion Of Stock Shares Issued1	852,831
Legal Surplus Amount		$ 59,693	$ 52,436
Legal Surplus Amount Additions		$ 7,300	$ 9,600
Minimum [Member]
Class Of Stock [Line Items]
Legal surplus reserve rate		10.00%
Omnibus Plan [Member]
Class Of Stock [Line Items]
Restricted stock granted to senior executive officers		7,558,450
Restricted Stock [Member]
Class Of Stock [Line Items]
Repurchased of common stock		243,102	65,498
Forefeited		2,411,223
Number of vested shares		1,050,356
Thomas H Lee Partners [Member]
Class Of Stock [Line Items]
Percentage Of Stock Ownership		5.00%
Secondary Offering Of Common Stock				10,000,000		10,000,000	9,000,000
Oaktree Capital Management [Member]
Class Of Stock [Line Items]
Percentage Of Stock Ownership		5.00%
Secondary Offering Of Common Stock				10,000,000		10,000,000	9,000,000
Department Of Treasury [Member]
Class Of Stock [Line Items]
Secondary Offering Of Common Stock					10,291,553
7.125% Noncumulative Perpetual Monthly Income Preferred Stock, Series A [Member]
Class Of Stock [Line Items]
Preferred stock dividend rate percentage		7.125%
8.35% Noncumulative Perpetual Monthly Income Preferred Stock, Series B [Member]
Class Of Stock [Line Items]
Preferred stock dividend rate percentage		8.35%
7.40% Noncumulative Perpetual Monthly Income Preferred Stock, Series C [Member]
Class Of Stock [Line Items]
Preferred stock dividend rate percentage		7.40%
7.25% Noncumulative Perpetual Monthly Income Preferred Stock, Series D [Member]
Class Of Stock [Line Items]
Preferred stock dividend rate percentage		7.25%
7.00% Noncumulative Perpetual Monthly Income Preferred Stock, Series E [Member]
Class Of Stock [Line Items]
Preferred stock dividend rate percentage		7.00%

STOCKHOLDERS' EQUITY - Exchange

STOCKHOLDERS' EQUITY - Exchange offer with respect to Series A through E preferred stock (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended	12 Months Ended
	Jun. 30, 2015	Dec. 31, 2017	Dec. 31, 2016
Class Of Stock [Line Items]
Liquidation value per share		$ 25
Preferred stock, shares outstanding		1,444,146	1,444,146
Preferred Stock Value		$ 36,104	$ 36,104
Shares of common stock issued	852,831
7.125% Noncumulative Perpetual Monthly Income Preferred Stock, Series A [Member]
Class Of Stock [Line Items]
Preferred stock dividend rate percentage		7.125%
8.35% Noncumulative Perpetual Monthly Income Preferred Stock, Series B [Member]
Class Of Stock [Line Items]
Preferred stock dividend rate percentage		8.35%
7.40% Noncumulative Perpetual Monthly Income Preferred Stock, Series C [Member]
Class Of Stock [Line Items]
Preferred stock dividend rate percentage		7.40%
7.25% Noncumulative Perpetual Monthly Income Preferred Stock, Series D [Member]
Class Of Stock [Line Items]
Preferred stock dividend rate percentage		7.25%
7.00% Noncumulative Perpetual Monthly Income Preferred Stock, Series E [Member]
Class Of Stock [Line Items]
Preferred stock dividend rate percentage		7.00%

EMPLOYEES' BENEFIT PLAN- Narrat

EMPLOYEES' BENEFIT PLAN- Narratives (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Defined Benefit Plan Disclosure [Line Items]
Defined Contribution Plan, Employer Matching Contribution, Percent	25.00%
Employee contribution percent maximum to get employer matching contribution	4.00%
Total plan expense	$ 900,000	$ 1,100,000	$ 1,400,000
P R
Defined Benefit Plan Disclosure [Line Items]
Defined Contribution Plan, Maximum Annual Contribution Per Employee, Amount	15,000	15,000	15,000
United States And Virign Islands Operations [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Contribution Plan, Maximum Annual Contribution Per Employee, Amount	$ 18,000	$ 18,000	$ 18,000

OTHER NON- INTEREST INCOME- Det

OTHER NON- INTEREST INCOME- Detail of other non-interest income (Detail) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Other Non-interest Income [Abstract]
Commissions and fees- broker-dealer related		$ 0	$ 789	$ 0
Noninterest Income, Other		4,291	4,976	4,109
Non Deferrable Loan Fees		2,109	3,346	2,687
Other Fees And Commissions Credit Cards		7,587	7,492	7,723
Automated Teller Machine And Point Of Sale Fees		8,929	8,462	7,213
Merchant Discount Fees		4,209	4,095	9,510
Gains Losses On Extinguishment Of Debt	$ 2,300	1,391	4,217	0
Mail And Cable Transmision Commissions Revenue		1,729	1,740	1,552
Total		$ 28,854	$ 30,900	$ 32,794

OTHER NON- INTEREST EXPENSES- D

OTHER NON- INTEREST EXPENSES- Detail of other non-interest expenses (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Other Non Interest Expenses [Abstract]
Supplies and printing	$ 1,990	$ 1,502	$ 3,101
Reserve (release) for off-balance sheet exposures	(928)	1,173	261
Other	7,203	8,022	8,152
Amortization Of Intangible Assets	4,403	4,896	5,143
Information Technology And Data Processing	4,421	4,604	4,817
Losses On Sales Of Non Real Estate	253	689	755
Total	$ 17,342	$ 20,886	$ 22,229

INCOME TAXES - Additional Infor

INCOME TAXES - Additional Information (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2017USD ($)subsidiaries	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)
Income Tax Contingency [Line Items]
Number of subsidiaries from which corporation is not able to utilize losses | subsidiaries	1
Percentage of dividend received deduction from controlled subsidiaries	100.00%
Percentage of dividend received from other taxable domestic corporations	85.00%
Statutory rate	39.00%	39.00%	39.00%
Minimum percentage of bank net taxable income for paying Income tax at normal rate	20.00%
Income tax expense	$ (4,973)	$ 37,030	$ 6,419
Net Deferred Tax Assets Tax Credit Carryforwards And Temporary Differences	$ 125,600	117,000
Cumulative Gain Position Period	3 years
Defferred Tax Assets Other Net Operating Losses	$ 5,600	12,900
Valuation allowance	191,183	207,216
Income Tax Benefit Change In Tax Status	$ 13,200
Section 382 Change In Ownership Testing Period	3 years
P R
Income Tax Contingency [Line Items]
Statute of limitations under income tax act	4 years
U S
Income Tax Contingency [Line Items]
Statute of limitations under income tax act	3 years
Income Tax Expense Section 382	$ 2,300
Corporate Tax Rate	35.00%
Tax Reform Corporate Tax Rate	21.00%
Tax Reform Tax Rate Repatriation Of Liquid Assets	15.50%
Tax Reform Tax Rate On Base Erotions Payments	10.00%
Tax Reform Tax Rate Global Intangible Low Tax Income	10.50%
Section 382 Ownership Threshold	50.00%
V I
Income Tax Contingency [Line Items]
Statute of limitations under income tax act	3 years
First Ban Corp [Member]
Income Tax Contingency [Line Items]
Deferred Tax Assets Net	$ 294,800
Valuation allowance	191,200
FirstBank [Member]
Income Tax Contingency [Line Items]
Deferred Tax Assets Current	173,200	171,500
Deferred Tax Assets Net	294,700	277,400
Valuation allowance	$ 150,700	$ 171,000

INCOME TAXES- Components of inc

INCOME TAXES- Components of income tax expense (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Components of Income Tax Expense (Benefit), Continuing Operations [Abstract]
Current income tax (expense) benefit	$ (8,179)	$ (13,151)	$ (6,339)
Deferred income tax provision	13,152	(23,879)	(80)
Total income tax provision	$ 4,973	$ (37,030)	$ (6,419)

INCOME TAXES- Reconciliations o

INCOME TAXES- Reconciliations of Income tax expenses (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Tax Expense (Benefit), Continuing Operations, Income Tax Reconciliation [Abstract]
Computed income tax at statutory rate	$ (24,173)	$ (50,801)	$ (10,810)
Federal and state taxes	(2,335)	0	(190)
Benefit of net exempt income	16,596	14,995	9,780
Deferred tax valuation allowance	10,037	5,976	2,881
Income Tax Rate Reconciliation Prior Periods Income Tax Returns	(607)	(434)	1,174
Non-tax deductible expenses	(467)	(212)	365
Income Tax Reconciliation Change In Tax Status	13,161	0	0
Income Tax Rate Reconciliation NOL Carryforwards	(5,091)	(6,396)	(7,717)
Income Tax Reconciliation Effect Of Capital Losses Subject To Preferential Rates	(2,102)	(727)	(3,019)
Other-net	(46)	569	1,117
Total income tax provision	$ 4,973	$ (37,030)	$ (6,419)
Statutory rate	(39.00%)	(39.00%)	(39.00%)
Federal and state taxes %	(3.80%)	0.00%	(0.70%)
Benefit of net exempt income %	26.80%	11.50%	35.30%
Deferred tax valuation allowance %	16.20%	4.60%	10.40%
Non-tax deductible expenses %	(0.80%)	(0.20%)	1.30%
Effective Income Tax Reconciliation Effect Of Capital Losses Subject To Preferential Rates	(3.40%)	(0.60%)	(10.90%)
Effective Income Tax Rate Reconciliations Prior Periods Income Tax Returns	(1.00%)	(0.30%)	4.20%
Effective Income Tax Rate Reconciliation Change In Tax Status	21.20%	0.00%	0.00%
Other-net %	0.00%	0.30%	4.00%
Total income tax provision %	8.00%	(28.60%)	(23.20%)
Effective Income Tax Rate Reconciliations NOL Carryforwards	(8.20%)	(4.90%)	(27.80%)

INCOME TAXES- Significant compo

INCOME TAXES- Significant components of deferred tax assets and liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Deferred Tax Assets [Abstract]
Allowance for loan and lease losses	$ 94,111	$ 79,330
Legal reserve	2,333	1,807
Reserve for insurance premium cancellations	635	724
Net operating loss and donation carryforward available	376,423	374,091
Impairment on investments	0	4,438
Tax credits available for carryforward	6,598	8,006
Unrealized net loss on equity investments	0	187
Unrealized net loss on available for sale securities	0	502
Settlement payment - closing agreement	7,313	7,313
Unrealized net loss on REO valuation	14,784	11,467
Other	8,326	15,720
Deferred tax asset	510,523	503,585
Deferred Tax Liabilities [Abstract]
Unrealized gain on available-for-sale securities, net	1,306	0
Differences between the assigned values and tax bases of assets and liabilities recognized in purchase business combinations	5,143	5,247
Deferred Tax Liabilities Mortgage Servicing Rights	8,625	8,997
Other	9,457	468
Deferred tax liability	24,531	14,712
Valuation allowance	(191,183)	(207,216)
Deferred income taxes, net	$ 294,809	$ 281,657

INCOME TAXES- Net Operating Los

INCOME TAXES- Net Operating Losses And Tax Credit Carryforwards (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Tax Credit Carry forward [Line Items]
Deferred tax asset	$ 510,523	$ 503,585
Deferred tax asset, net of valuation allowance	$ 191,183	$ 207,216

INCOME TAXES- Net Operating 179

INCOME TAXES- Net Operating Losses Carryforwards (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Operating Loss Carryforwards [Line Items]
Net operating loss and donation carryforward available	$ 376,423	$ 374,091

LEASE COMMITMENTS- Future oblig

LEASE COMMITMENTS- Future obligations (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Operating Leases, Future Minimum Payments Due, Fiscal Year Maturity [Abstract]
2,018	$ 11,428
2,019	10,617
2,020	9,693
2,021	8,551
2,022	6,686
2023 and later years	45,419
Total	92,394
Operating Leases Rent Expense Net	$ 11,700	$ 11,300	$ 10,900
Leases expiring up to	Dec. 31, 2050

FAIR VALUE - Additional Informa

FAIR VALUE - Additional Information (Detail)	Dec. 31, 2017USD ($)
Debt Instrument [Line Items]
Maximum amount of interest in brokered CD sold by broker	$ 250,000

FAIR VALUE - Assets and Liabili

FAIR VALUE - Assets and Liabilities Measured at Fair Value on Recurring Basis (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Fair Value Investment Securities Available For Sale [Abstract]
Investment securities available for sale	$ 1,891,016	$ 1,881,920
Derivatives, included in assets:
Derivatives, included in assets	312	554
Derivatives, included in liabilities:
Derivatives, included in liabilities	324	753
Forward Contracts [Member]
Derivatives, included in liabilities:
Derivatives, included in liabilities	19	201
Equity Securities [Member]
Fair Value Investment Securities Available For Sale [Abstract]
Investment securities available for sale	418	408
U S Treasury Securities [Member]
Fair Value Investment Securities Available For Sale [Abstract]
Investment securities available for sale	7,401	7,509
Us Government Agencies Debt Securities Noncallable [Member]
Fair Value Investment Securities Available For Sale [Abstract]
Investment securities available for sale	361,971	356,919
Us Government Agencies Debt Securities Callable [Member]
Fair Value Investment Securities Available For Sale [Abstract]
Investment securities available for sale	1,497,253	1,469,463
Puerto Rico Government Obligations [Member]
Fair Value Investment Securities Available For Sale [Abstract]
Investment securities available for sale	6,813	26,828
Private Label Mbs [Member]
Fair Value Investment Securities Available For Sale [Abstract]
Investment securities available for sale	17,060	20,693
Interest Rate Cap [Member] | Purchase
Derivatives, included in assets:
Derivatives, included in assets	305	554
Interest Rate Cap [Member] | Written
Derivatives, included in liabilities:
Derivatives, included in liabilities	305	552
Forward And Future Contracts [Member] | Forward Contracts [Member]
Derivatives, included in assets:
Derivatives, included in assets	7	0
Other Available For Sale Securities [Member]
Fair Value Investment Securities Available For Sale [Abstract]
Investment securities available for sale	100	100
Fair Value Inputs Level 1 [Member] | Forward Contracts [Member]
Derivatives, included in liabilities:
Derivatives, included in liabilities	0	0
Fair Value Inputs Level 1 [Member] | Equity Securities [Member]
Fair Value Investment Securities Available For Sale [Abstract]
Investment securities available for sale	418	408
Fair Value Inputs Level 1 [Member] | U S Treasury Securities [Member]
Fair Value Investment Securities Available For Sale [Abstract]
Investment securities available for sale	7,401	7,509
Fair Value Inputs Level 1 [Member] | Us Government Agencies Debt Securities Noncallable [Member]
Fair Value Investment Securities Available For Sale [Abstract]
Investment securities available for sale	0	0
Fair Value Inputs Level 1 [Member] | Us Government Agencies Debt Securities Callable [Member]
Fair Value Investment Securities Available For Sale [Abstract]
Investment securities available for sale	0	0
Fair Value Inputs Level 1 [Member] | Puerto Rico Government Obligations [Member]
Fair Value Investment Securities Available For Sale [Abstract]
Investment securities available for sale	0	0
Fair Value Inputs Level 1 [Member] | Private Label Mbs [Member]
Fair Value Investment Securities Available For Sale [Abstract]
Investment securities available for sale	0	0
Fair Value Inputs Level 1 [Member] | Interest Rate Cap [Member] | Purchase
Derivatives, included in assets:
Derivatives, included in assets	0	0
Fair Value Inputs Level 1 [Member] | Interest Rate Cap [Member] | Written
Derivatives, included in liabilities:
Derivatives, included in liabilities	0	0
Fair Value Inputs Level 1 [Member] | Forward And Future Contracts [Member] | Forward Contracts [Member]
Derivatives, included in assets:
Derivatives, included in assets	0	0
Fair Value Inputs Level 1 [Member] | Other Available For Sale Securities [Member]
Fair Value Investment Securities Available For Sale [Abstract]
Investment securities available for sale	0	0
Fair Value Inputs Level 2 [Member] | Forward Contracts [Member]
Derivatives, included in liabilities:
Derivatives, included in liabilities	19	201
Fair Value Inputs Level 2 [Member] | Equity Securities [Member]
Fair Value Investment Securities Available For Sale [Abstract]
Investment securities available for sale	0	0
Fair Value Inputs Level 2 [Member] | U S Treasury Securities [Member]
Fair Value Investment Securities Available For Sale [Abstract]
Investment securities available for sale	0	0
Fair Value Inputs Level 2 [Member] | Us Government Agencies Debt Securities Noncallable [Member]
Fair Value Investment Securities Available For Sale [Abstract]
Investment securities available for sale	361,971	356,919
Fair Value Inputs Level 2 [Member] | Us Government Agencies Debt Securities Callable [Member]
Fair Value Investment Securities Available For Sale [Abstract]
Investment securities available for sale	1,497,253	1,469,463
Fair Value Inputs Level 2 [Member] | Puerto Rico Government Obligations [Member]
Fair Value Investment Securities Available For Sale [Abstract]
Investment securities available for sale	4,118	24,707
Fair Value Inputs Level 2 [Member] | Private Label Mbs [Member]
Fair Value Investment Securities Available For Sale [Abstract]
Investment securities available for sale	0	0
Fair Value Inputs Level 2 [Member] | Interest Rate Cap [Member] | Purchase
Derivatives, included in assets:
Derivatives, included in assets	305	554
Fair Value Inputs Level 2 [Member] | Interest Rate Cap [Member] | Written
Derivatives, included in liabilities:
Derivatives, included in liabilities	305	552
Fair Value Inputs Level 2 [Member] | Forward And Future Contracts [Member] | Forward Contracts [Member]
Derivatives, included in assets:
Derivatives, included in assets	7	0
Fair Value Inputs Level 2 [Member] | Other Available For Sale Securities [Member]
Fair Value Investment Securities Available For Sale [Abstract]
Investment securities available for sale	0	0
Fair Value Inputs Level 3 [Member] | Forward Contracts [Member]
Derivatives, included in liabilities:
Derivatives, included in liabilities	0	0
Fair Value Inputs Level 3 [Member] | Equity Securities [Member]
Fair Value Investment Securities Available For Sale [Abstract]
Investment securities available for sale	0	0
Fair Value Inputs Level 3 [Member] | U S Treasury Securities [Member]
Fair Value Investment Securities Available For Sale [Abstract]
Investment securities available for sale	0	0
Fair Value Inputs Level 3 [Member] | Us Government Agencies Debt Securities Noncallable [Member]
Fair Value Investment Securities Available For Sale [Abstract]
Investment securities available for sale	0	0
Fair Value Inputs Level 3 [Member] | Us Government Agencies Debt Securities Callable [Member]
Fair Value Investment Securities Available For Sale [Abstract]
Investment securities available for sale	0	0
Fair Value Inputs Level 3 [Member] | Puerto Rico Government Obligations [Member]
Fair Value Investment Securities Available For Sale [Abstract]
Investment securities available for sale	2,695	2,121
Fair Value Inputs Level 3 [Member] | Private Label Mbs [Member]
Fair Value Investment Securities Available For Sale [Abstract]
Investment securities available for sale	17,060	20,693
Fair Value Inputs Level 3 [Member] | Interest Rate Cap [Member] | Purchase
Derivatives, included in assets:
Derivatives, included in assets	0	0
Fair Value Inputs Level 3 [Member] | Interest Rate Cap [Member] | Written
Derivatives, included in liabilities:
Derivatives, included in liabilities	0	0
Fair Value Inputs Level 3 [Member] | Forward And Future Contracts [Member] | Forward Contracts [Member]
Derivatives, included in assets:
Derivatives, included in assets	0	0
Fair Value Inputs Level 3 [Member] | Other Available For Sale Securities [Member]
Fair Value Investment Securities Available For Sale [Abstract]
Investment securities available for sale	$ 100	$ 100

FAIR VALUE - Fair Value of Asse

FAIR VALUE - Fair Value of Assets and Liabilities Measured on Recurring Basis (Detail) - Available for sale Securities [Member] - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Fair Value Liabilities Measured On Recurring Basis Unobservable Input Reconciliation [Line Items]
Beginning balance	[1]	$ 22,914	$ 27,297	$ 36,212
Total gains or (losses) (realized/unrealized):
Included in earnings	[1]	0	(387)	(628)
Included in other comprehensive income	[1]	2,777	1,586	1,623
Sales	[1]	0	0	0
Principal Repayments And Amortization	[1]	(5,836)	(5,582)	(10,010)
Purchases	[1]	0	0	100
Ending balance	[1]	$ 19,855	$ 22,914	$ 27,297
[1]	Amounts mostly related to private label mortgage-backed securities.

FAIR VALUE - Assets and Liab184

FAIR VALUE - Assets and Liabilities Measured at Fair Value on Recurring Basis Using Significant Unobservable Inputs (Level 3) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Discount rate used for calculation of mortgage servicing rights value	14.00%	14.10%
Fair value input prepayment rate	16.40%	13.80%
Private Label Mbs [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Fair Value	$ 17,060
Discount rate used for calculation of mortgage servicing rights value	14.00%
Puerto Rico Government Obligations [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Fair Value	$ 2,695
Discounted Cash Flow [Member] | Private Label Mbs [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Valuation technique	Discounted cash flows
Discounted Cash Flow [Member] | Puerto Rico Government Obligations [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Valuation technique	Discounted cash flows
Discount rate used for calculation of mortgage servicing rights value	6.61%
Fair value input prepayment rate	3.00%
Minimum [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Discount rate used for calculation of mortgage servicing rights value		12.88%
Fair value input prepayment rate	12.00%	6.50%
Minimum [Member] | Private Label Mbs [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Fair value input prepayment rate	12.00%
Fair value projected Cumulative Loss Rate	0.00%
Maximum [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Discount rate used for calculation of mortgage servicing rights value		14.43%
Fair value input prepayment rate	29.00%	22.50%
Maximum [Member] | Private Label Mbs [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Fair value input prepayment rate	29.00%
Fair value projected Cumulative Loss Rate	6.80%
Weighted Average [Member] | Discounted Cash Flow [Member] | Private Label Mbs [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Fair value input prepayment rate	16.40%
Fair value projected Cumulative Loss Rate	3.00%

FAIR VALUE - Change in unrealiz

FAIR VALUE - Change in unrealized losses included in earnings (Detail) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Available for sale Securities [Member]
Fair Value Liabilities Measured On Recurring Basis Unobservable Input Reconciliation [Line Items]
Included in earnings	[1]	$ 0	$ (387)	$ (628)
[1]	Amounts mostly related to private label mortgage-backed securities.

FAIR VALUE - Impairment of Valu

FAIR VALUE - Impairment of Valuation Adjustments were Recorded for Assets Recognized at Fair Value (Detail) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2017		Dec. 31, 2016		Dec. 31, 2015		Dec. 31, 2014
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Mortgage servicing rights		$ 25,255		$ 26,244		$ 24,282		$ 22,838
Fair Value Inputs Level 1 [Member] | Fair Value Measurements Nonrecurring [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Loans receivable		0	[1]	0	[2]	0	[3]
Other Real Estate Owned		0	[4]	0	[5]	0	[6]
Mortgage servicing rights		0	[7]	0	[8]	0	[9]
Loans held for sale	[10]					0
Fair Value Inputs Level 2 [Member] | Fair Value Measurements Nonrecurring [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Loans receivable		0	[1]	0	[2]	0	[3]
Other Real Estate Owned		0	[4]	0	[5]	0	[6]
Mortgage servicing rights		0	[7]	0	[8]	0	[9]
Loans held for sale	[10]					0
Fair Value Inputs Level 3 [Member] | Fair Value Measurements Nonrecurring [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Loans receivable		410,428	[1]	442,081	[2]	303,095	[3]
Other Real Estate Owned		147,940	[4]	137,681	[5]	146,801	[6]
Mortgage servicing rights		25,255	[7]	26,244	[8]	24,282	[9]
Loans held for sale	[10]					8,135
Fair Value Inputs Level 3 [Member] | Fair Value Measurements Nonrecurring [Member] | Loans Receivable [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Assets Fair Value Adjustment		(39,493)	[1]	(49,884)	[2]	(27,245)	[3]
Fair Value Inputs Level 3 [Member] | Fair Value Measurements Nonrecurring [Member] | Other Real Estate Owned [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Assets Fair Value Adjustment		(8,511)	[4]	(7,873)	[5]	(10,494)	[6]
Fair Value Inputs Level 3 [Member] | Fair Value Measurements Nonrecurring [Member] | Mortgage Servicing Rights [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Assets Fair Value Adjustment		$ (1,611)	[7]	$ (325)	[8]	(228)	[9]
Fair Value Inputs Level 3 [Member] | Fair Value Measurements Nonrecurring [Member] | Loans Held For Sale [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Assets Fair Value Adjustment	[10]					$ 338
[1]	Consists mainly of impaired commercial and construction loans. The impairments were generally measured based on the fair value of the underlying collateral. The fair values were derived from external appraisals that take into consideration prices in observed transactions involving similar assets in similar locations but adjusted for specific characteristics and assumptions of the collateral (e.g., absorption rates), which are not market observable.
[2]	Consists mainly of impaired commercial and construction loans. The impairments were generally measured based on the fair value of the underlying collateral. The fair values were derived from external appraisals that take into consideration prices in observed transactions involving similar assets in similar locations but adjusted for specific characteristics and assumptions of the collateral (e.g., absorption rates), which are not market observable.
[3]	Consists mainly of impaired commercial and construction loans. The impairments were generally measured based on the fair value of the underlying collateral. The fair values were derived from external appraisals that take into consideration prices in observed transactions involving similar assets in similar locations but adjusted for specific characteristics and assumptions of the collateral (e.g., absorption rates), which are not market observable.
[4]	The fair values were derived from appraisals that take into consideration prices in observed transactions involving similar assets in similar locations but adjusted for specific characteristics and assumptions of the properties (e.g., absorption rates and net operating income of income producing properties), which are not market observable. Losses were related to market valuation adjustments after the transfer of the loans to the OREO portfolio.
[5]	The fair values were derived from appraisals that take into consideration prices in observed transactions involving similar assets in similar locations but adjusted for specific characteristics and assumptions of the properties (e.g., absorption rates and net operating income of income producing properties), which are not market observable. Losses were related to market valuation adjustments after the transfer of the loans to the OREO portfolio.
[6]	The fair values were derived from appraisals that take into consideration prices in observed transactions involving similar assets in similar locations but adjusted for specific characteristics and assumptions of the properties (e.g., absorption rates and net operating income of income producing properties), which are not market observable. Losses were related to market valuation adjustments after the transfer of the loans to the OREO portfolio.
[7]	Fair value adjustments to mortgage servicing rights were mainly due to assumptions associated with mortgage prepayment rates. The Corporation carries its mortgage servicing rights at the lower of cost or market, measured at fair value on a non-recurring basis. Assumptions for the value of mortgage servicing rights include: Prepayment rate 6.30%, Discount rate 11.23%.
[8]	Fair value adjustments to the mortgage servicing rights were mainly due to assumptions associated with mortgage prepayments rates. The Corporation carries its mortgage servicing rights at the lower of cost or market, measured at fair value on a non-recurring basis. Assumptions for the value of mortgage servicing rights include: Prepayment rate 6.12%, Discount rate 11.19%.
[9]	Fair value adjustments to the mortgage servicing rights were mainly due to assumptions associated with mortgage prepayments rates. The Corporation carries its mortgage servicing rights at the lower of cost or market, measured at fair value on a non-recurring basis. Assumptions for the value of mortgage servicing rights include: Prepayment rate 9.07%, Discount rate 10.65%.
[10]	The value of these loans was derived from external appraisals, adjusted for specific characteristics of the loans.

FAIR VALUE - Impairment of V187

FAIR VALUE - Impairment of Valuation Adjustments were Recorded for Assets Recognized at Fair Value (Parenthetical) (Detail)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Repayment rate used for the calculation of mortgage servicing rights value	16.40%	13.80%
Discount rate used for calculation of mortgage servicing rights value	14.00%	14.10%
Mortgage Servicing Rights [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Repayment rate used for the calculation of mortgage servicing rights value	6.30%	6.12%	9.07%
Discount rate used for calculation of mortgage servicing rights value	11.23%	11.19%	10.65%

FAIR VALUE - Qualitative Inform

FAIR VALUE - Qualitative Information Regarding Fair Value Measurements for Level 3 Financial Instruments (Detail)	12 Months Ended
	Dec. 31, 2017
Loans [Member]
Fair Value Option Quantitative Disclosures [Line Items]
Method	Income, Market, Comparable Sales, Discounted Cash Flows
Valuation technique	External appraised values; probability weighting of broker price opinions; management assumptions regarding market trends or other relevant factors
Other Real Estate Owned [Member]
Fair Value Option Quantitative Disclosures [Line Items]
Method	Income, Market, Comparable Sales, Discounted Cash Flows
Valuation technique	External appraised values; probability weighting of broker price opinions; management assumptions regarding market trends or other relevant factors
Mortgage Servicing Rights [Member]
Fair Value Option Quantitative Disclosures [Line Items]
Method	Discounted Cash Flows
Valuation technique	Weighted-average prepayment rate of 6.30%; weighted average discount rate of 11.23%.

FAIR VALUE - Fair Value (Detail

FAIR VALUE - Fair Value (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Assets:
Investment securities available for sale	$ 1,891,016	$ 1,881,920
Less: allowance for loan and lease losses	(231,843)	(205,603)
Derivatives, included in assets	312	554
Held To Maturity Securities	150,627	156,190
Liabilities:
Other borrowings	208,635	216,187
Derivatives, included in liabilities	324	753
Carrying Reported Amount Fair Value Disclosure [Member]
Assets:
Cash and due from banks and money market investments	716,395	299,685
Investment securities available for sale	1,891,016	1,881,920
Other equity securities	43,119	42,992
Loans held for sale	32,980	50,006
Loans, held for investment	8,850,476	8,886,873
Less: allowance for loan and lease losses	(231,843)	(205,603)
Loans held for investment, net of allowance	8,618,633	8,681,270
Derivatives, included in assets	312	554
Held To Maturity Securities	150,627	156,190
Liabilities:
Deposits	9,022,631	8,831,205
Securities sold under agreements to repurchase	300,000	300,000
Advances from FHLB	715,000	670,000
Other borrowings	208,635	216,187
Derivatives, included in liabilities	324	753
Estimate Of Fair Value Fair Value Disclosure [Member]
Assets:
Cash and due from banks and money market investments	716,395	299,685
Investment securities available for sale	1,891,016	1,881,920
Other equity securities	43,119	42,992
Loans held for sale	34,979	52,707
Loans held for investment, net of allowance	8,372,865	8,455,104
Derivatives, included in assets	312	554
Held To Maturity Securities	131,032	132,759
Liabilities:
Deposits	9,026,600	8,838,606
Securities sold under agreements to repurchase	325,913	335,840
Advances from FHLB	707,272	669,687
Other borrowings	189,424	171,374
Derivatives, included in liabilities	324	753
Estimate Of Fair Value Fair Value Disclosure [Member] | Fair Value Inputs Level 1 [Member]
Assets:
Cash and due from banks and money market investments	716,395	299,685
Investment securities available for sale	7,819	7,917
Other equity securities	0	0
Loans held for sale	0	0
Loans held for investment, net of allowance	0	0
Derivatives, included in assets	0	0
Held To Maturity Securities	0	0
Liabilities:
Deposits	0	0
Securities sold under agreements to repurchase	0	0
Advances from FHLB	0	0
Other borrowings	0	0
Derivatives, included in liabilities	0	0
Estimate Of Fair Value Fair Value Disclosure [Member] | Fair Value Inputs Level 2 [Member]
Assets:
Cash and due from banks and money market investments	0	0
Investment securities available for sale	1,863,342	1,851,089
Other equity securities	43,119	42,992
Loans held for sale	25,237	42,921
Loans held for investment, net of allowance	0	0
Derivatives, included in assets	312	554
Held To Maturity Securities	0	0
Liabilities:
Deposits	9,026,600	8,838,606
Securities sold under agreements to repurchase	325,913	335,840
Advances from FHLB	707,272	669,687
Other borrowings	0	0
Derivatives, included in liabilities	324	753
Estimate Of Fair Value Fair Value Disclosure [Member] | Fair Value Inputs Level 3 [Member]
Assets:
Cash and due from banks and money market investments	0	0
Investment securities available for sale	19,855	22,914
Other equity securities	0	0
Loans held for sale	9,742	9,786
Loans held for investment, net of allowance	8,372,865	8,455,104
Derivatives, included in assets	0	0
Held To Maturity Securities	131,032	132,759
Liabilities:
Deposits	0	0
Securities sold under agreements to repurchase	0	0
Advances from FHLB	0	0
Other borrowings	189,424	171,374
Derivatives, included in liabilities	$ 0	$ 0

SUPPLEMENTAL CASH FLOW INFOR190

SUPPLEMENTAL CASH FLOW INFORMATION - Supplemental Cash Flow Information (Detail) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Feb. 27, 2015	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Cash paid for:
Interest on borrowings		$ 93,634	$ 127,707	$ 93,053
Income tax		4,037	3,198	4,494
Non-cash investing and financing activities:
Additions to other real estate owned		47,711	47,808	76,725
Additions to repossed properties		40,987	52,628	75,279
Loan securitizations		235,074	338,333	285,995
Loans held for investment transferred to held for sale		0	10,332	0
Capitalization of servicing assets		3,318	5,260	4,919
Common Stock Issued In Exchange For Trust Preferred Securities Value		0	0	5,628
Trust Preferred Securities Exchanged Liquidation Value		0	0	5,303
Transfer Of Loans Held For Sale To Portfolio Loans 1		10,234	1,443	40,086
Fair Value Of Assets Acquired	$ 540,339
Property Plant And Equipment Transferred To Other Assets		1,185	1,221	0
Deposits [Member]
Non-cash investing and financing activities:
Liabilities Assumed1	(523,517)	0	0	(523,517)
Loans [Member]
Non-cash investing and financing activities:
Fair Value Of Assets Acquired	311,410	0	0	311,410
Property Plant And Equipment [Member]
Non-cash investing and financing activities:
Fair Value Of Assets Acquired	5,450	0	0	5,450
Cash [Member]
Non-cash investing and financing activities:
Fair Value Of Assets Acquired	217,659
Core Deposits [Member]
Non-cash investing and financing activities:
Fair Value Of Assets Acquired	5,820	0	0	5,820
Other Liabilities [Member]
Non-cash investing and financing activities:
Liabilities Assumed1	$ (3,379)
Common Stock Outstanding [Member]
Non-cash investing and financing activities:
Common Stock Issued In Exchange For Trust Preferred Securities Value		$ 0	$ 0	$ 85

REGULATORY MATTERS, COMMITME191

REGULATORY MATTERS, COMMITMENTS AND CONTINGENCIES - Additional Information (Detail) - USD ($) $ in Thousands	1 Months Ended		12 Months Ended
	Jul. 31, 2013	Feb. 16, 2011	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Compliance With Regulatory Capital Requirements Under Banking Regulations [Line Items]
Cash dividends declared on preferred stock			$ 2,676	$ 223	$ 0
Proceeds from sale of available-for-sale securities			$ 23,408	$ 219,780	$ 0
Loans acquired on exchange of loan held for sale		$ 136,100
Common Equity Tier 1 Capital Conservation Buffer First Year			0.625%
Banking Organizations Basel Advanced Approach Asset Requirement			$ 250,000,000
Foreign Subsidiaries Basel Advanced Approach Asset Requirement			$ 10,000,000
Basel III [Member]
Compliance With Regulatory Capital Requirements Under Banking Regulations [Line Items]
Capital Conservation Buffer	2.50%
Common Equity Tier 1 Capital To Risk Weight Assets Ratio	4.50%
Common equity tier 1 capital to risk weight assets ratio plus common equity tier1 capital conservation buffer	7.00%
Total Tier 1 Capital To Risk Weight Assets Ratio	6.00%
Total Tier 1 Capital To Risk Weight Assets Ratio Plus Common Equity Tier 1 Capital Conservation Buffer	8.50%
Total Tier 1 Capital And Tier 2 Capital To Risk Weight Assets Ratio Plus Common Equity Tier 1 Capital Conservation Buffer	10.50%
Leverage Ratio	4.00%
Total Tier1 Capital And Tier 2 Capital To Risk Weight Assets Ratio	8.00%
Cpg Gs [Member]
Compliance With Regulatory Capital Requirements Under Banking Regulations [Line Items]
Cash realized on sale of loan		$ 88,500

REGULATORY MATTERS, COMMITME192

REGULATORY MATTERS, COMMITMENTS AND CONTINGENCIES - Regulatory capital positions (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Compliance With Regulatory Capital Requirements Under Banking Regulations [Line Items]
Securitization of FHA/VA mortgage loan production into GNMA mortgage-backed securities	$ 235,100
To originate loans [Member]
Loss Contingencies [Line Items]
Financial instruments whose contract amounts represent credit risk	77,649	$ 41,271
Unused personal lines of credit [Member]
Loss Contingencies [Line Items]
Financial instruments whose contract amounts represent credit risk	710,607	667,552
Commercial lines of credit [Member]
Loss Contingencies [Line Items]
Financial instruments whose contract amounts represent credit risk	471,732	421,437
Commercial Letters Of Credit [Member]
Loss Contingencies [Line Items]
Financial instruments whose contract amounts represent credit risk	46,728	47,515
Standby letters of credit [Member] [Member]
Loss Contingencies [Line Items]
Financial instruments whose contract amounts represent credit risk	2,691	2,556
Commitments To Sell Loans [Member]
Loss Contingencies [Line Items]
Financial instruments whose contract amounts represent credit risk	37,909	119,679
First Ban Corp [Member]
Compliance With Regulatory Capital Requirements Under Banking Regulations [Line Items]
Total Capital	1,989,873	1,921,329
Common Equity Tier 1 Capital To Risk Weight Assets	1,674,164	1,597,117
Tier 1 Capital	1,675,282	1,597,117
Tier 1 Leverage Capital	1,675,282	1,597,117
Total Capital Required For Capital Adequacy	706,432	720,329
Common Equity Tier 1 Capital To Risk Weight Assets Capital Adequacy	397,368	405,185
Tier 1 Risk Based Capital Required for Capital Adequacy	529,824	540,247
Tier 1 Leverage Capital Required for Capital Adequacy	$ 477,643	$ 466,376
Total Risk Based Capital Ratio	22.53%	21.34%
Common Equity Tier 1 Capital To Risk Weight Assets Ratio	18.96%	17.74%
Tier 1 Risk Based Capital Ratio	18.97%	17.74%
Tier 1 Leverage Ratio	14.03%	13.70%
Total Risk Based Capital Ratio Adequately Capitalized	8.00%	8.00%
Common Equity Tier 1 Capital To Risk Weight Assets Ratio Capital Adequacy	4.50%	4.50%
Tier 1 Risk Based Capital Ratio Adequately Capitalized	6.00%	6.00%
Tier 1 Leverage Ratio Adequately Capitalized	4.00%	4.00%
FirstBank [Member]
Compliance With Regulatory Capital Requirements Under Banking Regulations [Line Items]
Total Capital	$ 1,947,627	$ 1,872,120
Common Equity Tier 1 Capital To Risk Weight Assets	1,562,431	1,523,332
Tier 1 Capital	1,835,445	1,757,642
Tier 1 Leverage Capital	1,835,445	1,757,642
Total Capital Required For Capital Adequacy	706,218	720,091
Common Equity Tier 1 Capital To Risk Weight Assets Capital Adequacy	397,248	405,051
Tier 1 Risk Based Capital Required for Capital Adequacy	529,663	540,068
Tier 1 Leverage Capital Required for Capital Adequacy	477,056	465,740
Total Capital Required to be Well Capitalized	882,772	900,114
Common Equity Tier 1 Capital To Risk Weight Assets Well Capitalized	573,802	585,074
Tier 1 Risk Based Capital Required to be Well Capitalized	706,218	720,091
Tier 1 Leverage Capital Required to be Well Capitalized	$ 596,320	$ 582,174
Total Risk Based Capital Ratio	22.06%	20.80%
Common Equity Tier 1 Capital To Risk Weight Assets Ratio	17.70%	16.92%
Tier 1 Risk Based Capital Ratio	20.79%	19.53%
Tier 1 Leverage Ratio	15.39%	15.10%
Total Risk Based Capital Ratio Adequately Capitalized	8.00%	8.00%
Common Equity Tier 1 Capital To Risk Weight Assets Ratio Capital Adequacy	4.50%	4.50%
Tier 1 Risk Based Capital Ratio Adequately Capitalized	6.00%	6.00%
Tier 1 Leverage Ratio Adequately Capitalized	4.00%	4.00%
Total Risk Based Capital Ratio Well Capitalized	10.00%	10.00%
Common Equity Tier1 Capital To Risk Weight Assets Ratio Well Capitalized	6.50%	6.50%
Tier 1 Risk Based Capital to Risk Weighted Well Capitalized	8.00%	8.00%
Tier 1 Leverage Ratio Well Capitalized	5.00%	5.00%

DERIVATIVE INSTRUMENTS AND H193

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES - Narratives (Detail) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Financial Instruments Owned and Pledged as Collateral [Line Items]
Credit risk of related to derivative instruments with positive fair values	$ 0.3	$ 0.6

DERIVATIVE INSTRUMENTS AND H194

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES - Summary of Interest Rate Swaps (Detail) - USD ($) $ in Thousands		Dec. 31, 2017	Dec. 31, 2016
Pay fixed/receive floating :
Derivative Notional Amount	[1]	$ 208,020	$ 216,020
[1]	(1) Notional amounts are presented on a gross basis with no netting of offsetting exposure positions.

DERIVATIVE INSTRUMENTS AND H195

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES - Notional Amounts of All Derivative Instruments (Detail) - USD ($) $ in Thousands		Dec. 31, 2017	Dec. 31, 2016
Economic undesignated hedges:
Derivative Notional Amount	[1]	$ 208,020	$ 216,020
Forward Contracts [Member]
Economic undesignated hedges:
Derivative Notional Amount	[1]	26,000	33,000
Nondesignated [Member] | Interest Rate Cap [Member] | Purchase
Economic undesignated hedges:
Derivative Notional Amount	[1]	91,010	91,510
Nondesignated [Member] | Interest Rate Cap [Member] | Written
Economic undesignated hedges:
Derivative Notional Amount	[1]	$ 91,010	$ 91,510
[1]	(1) Notional amounts are presented on a gross basis with no netting of offsetting exposure positions.

DERIVATIVE INSTRUMENTS AND H196

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES - Summary of Fair Value of Derivative Instruments and Location in Statement of Financial Condition (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Derivatives Fair Value [Line Items]
Derivatives, included in assets	$ 312	$ 554
Derivatives, included in liabilities	324	753
Other Assets [Member] | Interest Rate Cap [Member] | Purchase
Derivatives Fair Value [Line Items]
Derivatives, included in assets	305	554
Other Assets [Member] | Interest Rate Cap [Member] | Written
Derivatives Fair Value [Line Items]
Derivatives, included in assets	0	0
Other Assets [Member] | Forward Contracts [Member]
Derivatives Fair Value [Line Items]
Derivatives, included in assets	7	0
Other Liabilities [Member] | Interest Rate Cap [Member] | Purchase
Derivatives Fair Value [Line Items]
Derivatives, included in liabilities	0	0
Other Liabilities [Member] | Interest Rate Cap [Member] | Written
Derivatives Fair Value [Line Items]
Derivatives, included in liabilities	305	552
Other Liabilities [Member] | Forward Contracts [Member]
Derivatives Fair Value [Line Items]
Derivatives, included in liabilities	$ 19	$ 201

DERIVATIVE INSTRUMENTS AND H197

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES - Effect of Derivative Instruments on Statement of Income (Loss) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Economic undesignated hedges:
Total gain (loss) on derivatives	$ 187	$ (78)	$ 164
Interest Income Loans [Member] | Interest Rate Swap [Member]
Economic undesignated hedges:
Total gain (loss) on derivatives	0	0	0
Interest Income Loans [Member] | Interest Rate Cap [Member]
Economic undesignated hedges:
Total gain (loss) on derivatives	(2)	0	139
Mortgage Banking Activities [Member] | Forward Contracts [Member]
Economic undesignated hedges:
Total gain (loss) on derivatives	$ 189	$ (78)	$ 25

OFFESTTING OF ASSETS AND LIABIL

OFFESTTING OF ASSETS AND LIABILITIES - Offsetting of financial assets and liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Offsetting [Abstract]
Gross amount recognized of derivative asset	$ 305	$ 554
Gross amount of derivatives assets offset	0	0
Net asset amount of assets presented in the Statement of Financial Condition	305	554
Obligation to return Financial instrument, derivatives assets	(305)	(554)
Obligation to return Cash Collateral, derivative assets	0	0
Derivative Fair Value Of Derivative Asset Amount Offset Against Collateral	0	0
Gross amount recognized of repurchase agreements	500,000	200,000
Gross amount of repurchase agreements offset	(200,000)	(200,000)
Net repurchase agreements amount offset presented	300,000	0
Right to claim Financial instrument, repurchase agreements	300,000	0
Right to claim Cash Collateral, repurchase agreements	0	0
Securities Sold Under Agreements To Repurchase Amount Offset Against Collateral	0	0
Securities Purchased Under Agreements To Resell Gross	200,000	200,000
Securities Purchased Under Agreements To Resell Liability	(200,000)	(200,000)
Securities Purchased Under Agreements To Resell Not Offset	0	0
Securities Purchased Under Agreements To Resell Collateral Obligation To Return Securities	0	0
Securities Purchased Under Agreements To Resell Collateral Obligation To Return Cash	0	0
Securities Purchased Under Agreements To Resell Amount Offset Against Collateral	0	0
Derivative Asset Securities Purchased Under Agreements To Resell Securities Borrowed Gross	200,305	200,554
Derivative Asset Securities Purchased Under Agreements To Resell Securities Borrowed Liability	(200,000)	(200,000)
Derivative Asset Securities Purchased Under Agreements To Resell Securities Borrowed Liability Not Offset	305	554
Derivative Asset Securities Purchased Under Agreements To Resell Securities Borrowed Collateral Obligation To Return Securities	(305)	(554)
Derivative Asset Securities Purchased Under Agreements To Resell SecuritiesBorrowed Collateral Obligation To Return Cash	0	0
Derivative Asset Securities Purchased Under Agreements To Resell Securities Borrowed Amount Offset Against Collateral	$ 0	$ 0

SEGMENT INFORMATION - Additiona

SEGMENT INFORMATION - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2017numberofreportableunits
Number of reportable segments	6

SEGMENT INFORMATION - Informati

SEGMENT INFORMATION - Information about Reportable Segments (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Segment Reporting Information [Line Items]
Interest income	$ 588,423	$ 585,292	$ 605,569
Net (charge) credit for transfer of funds	0	0	0
Interest expense	(96,872)	(101,174)	(103,303)
Net interest income	491,551	484,118	502,266
Provision for loan and lease losses	(144,254)	(86,733)	(172,045)
Non-interest income	62,387	87,954	67,882
Direct non-interest expenses	(242,277)	(253,954)	(279,957)
Segment income	167,407	231,385	118,146
Average earnings assets	11,035,328	11,466,576	11,862,290
Mortgage Banking [Member]
Segment Reporting Information [Line Items]
Interest income	131,718	138,955	141,820
Net (charge) credit for transfer of funds	(45,759)	(49,435)	(49,149)
Interest expense	0	0	0
Net interest income	85,959	89,520	92,671
Provision for loan and lease losses	(47,713)	(24,873)	(30,017)
Non-interest income	12,825	19,531	16,027
Direct non-interest expenses	(36,403)	(38,170)	(37,345)
Segment income	14,668	46,008	41,336
Average earnings assets	2,451,655	2,562,245	2,607,230
Consumer Loan [Member]
Segment Reporting Information [Line Items]
Interest income	173,690	179,485	194,961
Net (charge) credit for transfer of funds	27,475	13,996	17,260
Interest expense	(25,240)	(24,787)	(23,774)
Net interest income	175,925	168,694	188,447
Provision for loan and lease losses	(53,778)	(34,246)	(46,657)
Non-interest income	43,924	44,535	41,854
Direct non-interest expenses	(108,165)	(112,787)	(133,397)
Segment income	57,906	66,196	50,247
Average earnings assets	1,749,148	1,951,214	1,951,047
Commercial And Corporate [Member]
Segment Reporting Information [Line Items]
Interest income	128,871	123,084	133,067
Net (charge) credit for transfer of funds	(36,904)	(26,364)	(17,299)
Interest expense	0	0	0
Net interest income	91,967	96,720	115,768
Provision for loan and lease losses	(33,296)	(28,578)	(101,604)
Non-interest income	7,176	7,811	12,487
Direct non-interest expenses	(35,142)	(40,676)	(42,470)
Segment income	30,705	35,277	(15,819)
Average earnings assets	2,489,948	2,497,037	2,891,988
Treasury And Investments [Member]
Segment Reporting Information [Line Items]
Interest income	48,071	50,372	49,534
Net (charge) credit for transfer of funds	56,865	60,787	36,908
Interest expense	(49,577)	(57,924)	(60,221)
Net interest income	55,359	53,235	26,221
Provision for loan and lease losses	0	0	0
Non-interest income	(10,206)	5,423	(15,897)
Direct non-interest expenses	(3,376)	(4,047)	(3,840)
Segment income	41,777	54,611	6,484
Average earnings assets	2,215,551	2,616,877	2,740,120
United States Operations [Member]
Segment Reporting Information [Line Items]
Interest income	69,760	56,037	46,804
Net (charge) credit for transfer of funds	(1,677)	1,016	12,280
Interest expense	(18,902)	(15,240)	(16,192)
Net interest income	49,181	41,813	42,892
Provision for loan and lease losses	(3,644)	1,369	7,955
Non-interest income	2,664	3,554	2,795
Direct non-interest expenses	(32,197)	(30,678)	(28,674)
Segment income	16,004	16,058	24,968
Average earnings assets	1,525,191	1,226,633	1,024,939
Virgin Islands Operations [Member]
Segment Reporting Information [Line Items]
Interest income	36,313	37,359	39,383
Net (charge) credit for transfer of funds	0	0	0
Interest expense	(3,153)	(3,223)	(3,116)
Net interest income	33,160	34,136	36,267
Provision for loan and lease losses	(5,823)	(405)	(1,722)
Non-interest income	6,004	7,100	10,616
Direct non-interest expenses	(26,994)	(27,596)	(34,231)
Segment income	6,347	13,235	10,930
Average earnings assets	$ 603,835	$ 612,570	$ 646,966

SEGMENT INFORMATION - Reconcili

SEGMENT INFORMATION - Reconciliation of Reportable Segment Financial Information (Detail) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Net Income (Loss):
Segment income		$ 167,407	$ 231,385	$ 118,146
Other non-interest income (loss)	[1]	0	0	13,443
Other operating expenses	[2]	(105,424)	(101,126)	(103,873)
Income before income taxes		61,983	130,259	27,716
Income tax benefit (expense)		4,973	(37,030)	(6,419)
Net income		66,956	93,229	21,297
Average assets:
Total average earning assets for segments		11,035,328	11,466,576	11,862,290
Average non-earning assets		937,950	923,566	919,263
Total consolidated average assets		$ 11,973,278	$ 12,390,142	$ 12,781,553
[1]	The bargain purchase gain on the acquisition of assets and assumption of deposits from Doral Bank in 2015 is presented as Other non-interest income in the table above.
[2]	Expenses pertaining to corporate administrative functions that support the operating segments but are not specifically attributable to or managed by any segment are not included in the reported financial results of the operating segments. The unallocated corporate expenses include certain general and administrative expenses and related depreciation and amortization expenses.

SEGMENT INFORMATION - revenues

SEGMENT INFORMATION - revenues and selected balance sheet data by geography based on the location (Detail) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Segment Reporting Information [Line Items]
Revenues		$ 650,810	$ 673,246	$ 686,894
Total assets		12,261,268	11,922,455
Loans		8,850,476	8,886,873
Deposits		9,022,631	8,831,205
Brokered CDs allocated to Puerto Rico operations		1,150,485	1,439,697
P R
Segment Reporting Information [Line Items]
Revenues		536,069	568,180	575,016
Total assets		9,871,272	9,765,530	10,648,179
Loans		6,633,432	6,926,719	7,332,274
Deposits	[1]	6,268,056	6,291,353	6,747,638
Brokered CDs allocated to Puerto Rico operations		1,000,000	1,400,000	2,100,000
U S
Segment Reporting Information [Line Items]
Revenues		72,424	60,607	61,879
Total assets		1,780,654	1,499,548	1,202,318
Loans		1,665,448	1,382,440	1,125,501
Deposits	[2]	1,637,941	1,564,839	1,606,723
Brokered CDs allocated to Puerto Rico operations		158,000	60,100
V I
Segment Reporting Information [Line Items]
Revenues		42,317	44,459	49,999
Total assets		609,342	657,377	722,522
Loans		584,576	627,720	690,476
Deposits		$ 1,116,634	$ 975,013	$ 983,763
[1]	For 2017, 2016, and 2015, includes $1.0 billion, $1.4 billion, and $2.1 billion, respectively, of brokered CDs allocated to Puerto Rico operations.
[2]	For 2017 and 2016 includes $158.0 million and $60.1 million, respectively, of brokered CDs allocated to the United States operations.

FIRST BANCORP. (Holding Comp203

FIRST BANCORP. (Holding Company Only) Financial Information - Statements of Financial Condition (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
ASSETS
Cash and due from banks	$ 705,980	$ 289,591	$ 532,985
Other equity securities	43,119	42,992
Money market investments	10,415	10,094	219,473
Loans Receivable Net	8,651,613	8,731,276
Other assets	461,491	476,430
Total assets	12,261,268	11,922,455
Liabilities:
Other borrowings	208,635	216,187
Accounts payable and other liabilities	145,905	118,820
Total liabilities	10,392,171	10,136,212
Stockholders Equity	1,869,097	1,786,243	$ 1,694,134
Total liabilities and stockholders' equity	12,261,268	11,922,455
Holding Company [Member]
ASSETS
Cash and due from banks	20,864	29,393
Other equity securities	285	285
Money market investments	6,111	6,111
Loans Receivable Net	191	227
Other assets	3,799	3,791
Total assets	2,078,550	2,003,449
Liabilities:
Other borrowings	208,635	216,187
Accounts payable and other liabilities	818	1,019
Total liabilities	209,453	217,206
Stockholders Equity	1,869,097	1,786,243
Total liabilities and stockholders' equity	2,078,550	2,003,449
Holding Company [Member] | Investment In Banking Subsidiary [Member]
ASSETS
Equity Method Investments	2,028,641	1,946,211
Holding Company [Member] | Non Banking Subsidiary [Member]
ASSETS
Equity Method Investments	12,400	10,941
Holding Company [Member] | Statutory Trust One [Member]
ASSETS
Equity Method Investments	2,698	2,929
Holding Company [Member] | Statutory Trust Two [Member]
ASSETS
Equity Method Investments	$ 3,561	$ 3,561

FIRST BANCORP. (Holding Comp204

FIRST BANCORP. (Holding Company Only) Financial Information - Statements of Loss (Detail) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income:
Money market investments		$ 4,614	$ 3,365	$ 2,148
Interest income on investment securities		51,125	50,905	54,850
Total interest and dividends on investments		55,739	54,270	56,998
Expense:
Gains Losses On Extinguishment Of Debt	$ 2,300	1,391	4,217	0
Segment income		167,407	231,385	118,146
Income tax benefit (expense)		4,973	(37,030)	(6,419)
Net income		66,956	93,229	21,297
Other comprehensive income (loss), net of tax		13,775	(6,641)	(9,398)
Comprehensive (loss) income		80,731	86,588	11,899
Holding Company [Member]
Income:
Money market investments		20	20	20
Other income		262	241	498
Total interest and dividends on investments		10,482	42,137	518
Expense:
Notes payable and other borrowings		8,284	7,705	7,450
Other operating expenses		3,175	3,481	2,412
Total operating expenses		11,459	11,186	9,862
Investment related proceeds and impairments on equity securities		0	0	0
Segment income		414	35,168	(9,344)
Income tax benefit (expense)		(45)	0	0
Equity in undistributed earnings (losses) of subsidiaries		66,587	58,061	30,641
Net income		66,956	93,229	21,297
Other comprehensive income (loss), net of tax		13,775	(6,641)	(9,398)
Comprehensive (loss) income		80,731	86,588	11,899
Investment In Banking Subsidiary [Member] | Holding Company [Member]
Income:
Dividend Income From Subsidiaries		7,200	34,876	0
Non Banking Subsidiary [Member] | Holding Company [Member]
Income:
Dividend Income From Subsidiaries		$ 3,000	$ 7,000	$ 0

FIRST BANCORP. (Holding Comp205

FIRST BANCORP. (Holding Company Only) Financial Information - Statements of Cash Flows (Detail) - USD ($) $ in Thousands		3 Months Ended	12 Months Ended
		Mar. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Net Cash Provided By Used In Operating Activities [Abstract]
Net income			$ 66,956	$ 93,229	$ 21,297
Adjustments to reconcile net income to net cash provided by operating activities:
Gain on extinguishment of debt		$ (2,300)	(1,391)	(4,217)	0
Deferred income tax provision			(13,152)	23,879	80
Share Based Compensation			7,296	6,876	6,037
Other Than Temporary Impairment Losses Investments Portion Recognized In Earnings Net	[1]		12,231	6,687	16,517
(Increase) decrease in other assets			(202)	17,716	20,625
Increase Decrease In Other Operating Liabilities			7,665	(15,144)	5,891
Net Cash Provided By Used In Operating Activities			235,964	199,432	261,891
Net Cash Provided By Used In Investing Activities [Abstract]
Principal collected on loans			2,504,629	2,830,830	2,969,616
Proceeds from sale of available-for-sale securities			23,408	219,780	0
Net Cash Provided By Used In Investing Activities			(73,256)	83,194	438,979
Net Cash Provided By Used In Financing Activities [Abstract]
Repayments of junior subordinated debentures			(5,930)	(7,025)	0
Dividends paid on preferred stock			(2,676)	(223)	0
Repurchase of outstanding common stock			(2,497)	(1,132)	(1,173)
Net Cash Provided By Used In Financing Activities			254,002	(735,399)	(744,520)
Cash And Cash Equivalents Period Increase Decrease			416,710	(452,773)	(43,650)
Cash and cash equivalents at beginning of year		716,395	299,685	752,458	796,108
Cash and cash equivalents at end of year			716,395	299,685	752,458
Cash and cash equivalents include:
Money market instruments			10,415	10,094	219,473
Parent Company [Member]
Net Cash Provided By Used In Operating Activities [Abstract]
Net income			66,956	93,229	21,297
Adjustments to reconcile net income to net cash provided by operating activities:
Share Based Compensation			3,769	3,563	2,835
Equity in loss of unconsolidated entity			(66,587)	(58,061)	(30,641)
Accretion Amortization Of Discounts And Premiums Loans			(14)	(11)	(7)
(Increase) decrease in other assets			(8)	802	(293)
Increase Decrease In Other Operating Liabilities			(201)	(26,685)	6,643
Net Cash Provided By Used In Operating Activities			2,524	8,620	(166)
Net Cash Provided By Used In Investing Activities [Abstract]
Principal collected on loans			50	50	63
Net Cash Provided By Used In Investing Activities			50	50	63
Net Cash Provided By Used In Financing Activities [Abstract]
Repurchase of outstanding common stock			(2,497)	(1,132)	(1,174)
Net Cash Provided By Used In Financing Activities			(11,103)	(8,380)	(1,174)
Cash And Cash Equivalents Period Increase Decrease			(8,529)	290	(1,277)
Cash and cash equivalents at beginning of year		$ 26,975	35,504	35,214	36,491
Cash and cash equivalents at end of year			26,975	35,504	35,214
Cash and cash equivalents include:
Due From Banks			20,864	29,393	29,103
Money market instruments			$ 6,111	$ 6,111	$ 6,111
[1]	For the years ended December 31, 2017, 2016 and 2015, approximately $12.2 million, $6.3 million and $15.9 million, respectively, of the credit impairment recognized in earnings consisted of credit losses on Puerto Rico government debt securities that were sold in the second quarter of 2017, as further discussed below. The remaining impairment losses for the years ended December 31, 2016 and 2015 were associated with credit losses on private label MBS.

SUBSEQUENT EVENTS - Additional

SUBSEQUENT EVENTS - Additional Information (Detail) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended					9 Months Ended	12 Months Ended
	Feb. 27, 2015	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2016	Mar. 31, 2016	Jun. 30, 2015	Sep. 30, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Subsequent Event [Line Items]
Classified and non-performing loans sold				$ 16,300		$ 147,500
OREO Sold						2,900
Branches Doral	10
Gains Losses On Extinguishment Of Debt		$ 2,300						$ 1,391	$ 4,217	$ 0
Trust Preferred Securties Discount		10.00%			30.00%		19.00%
Trust Preferred Securities Winning Bid		90.00%			70.00%		81.00%
Trust Preferred Securities Repurchases		$ 23,800			$ 10,000		$ 7,300
Sales Price Of Bulk Sale						87,300
Proceeds From Sale Of Non Performing Assets Sold				11,300
PreTax Loss Bulk Sale				1,800		48,700
Reserves Allocated To Bulk Sale				2,800		15,300			$ 2,800
Bulk Sale Charge Offs				4,600		61,400
Classified And Non Performing Loans Sold Outstanding Balance				$ 20,100
Commercial Mortgage Loans [Member]
Subsequent Event [Line Items]
Classified and non-performing loans sold						90,700
Commercial And Industrial Loan [Member]
Subsequent Event [Line Items]
Classified and non-performing loans sold						45,800
Construction Loans [Member]
Subsequent Event [Line Items]
Classified and non-performing loans sold						$ 11,000
Puerto Rico Electric Power Authority [Member]
Subsequent Event [Line Items]
Classified and non-performing loans sold			$ 64,000
Proceeds From Sale Of Non Performing Assets Sold			53,200
PreTax Loss Bulk Sale			600
Reserves Allocated To Bulk Sale			10,200
Classified And Non Performing Loans Sold Outstanding Balance			$ 75,000