Santander Holdings USA (SOV) 10-Q 13 Nov 17 2017 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2017	Oct. 31, 2017
Document and Entity Information [Abstract]
Entity Registrant Name	Santander Holdings USA, Inc.
Entity Central Index Key	811,830
Document Type	10-Q
Document Period End Date	Sep. 30, 2017
Amendment Flag	false
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q3
Current Fiscal Year End	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding		530,391,043

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($) $ in Thousands		Sep. 30, 2017	Dec. 31, 2016
ASSETS
Cash and cash equivalents		$ 7,909,625	$ 10,035,859
Investment securities:
Available-for-sale (AFS) at fair value		17,233,046	17,024,225
Held-to-maturity (fair value of $1,542,093 and $1,635,413 as of September 30, 2017 and December 31, 2016, respectively)		1,560,850	1,658,644
Trading securities		9,098	1,630
Other investments		708,294	730,831
Loans held-for-investment	[1],[2]	81,548,699	85,819,785
Allowance for loan and lease losses (ALLL)	[2]	(3,956,145)	(3,814,464)
Net loans held-for-investment		77,592,554	82,005,321
Loans held-for-sale	[3]	1,988,097	2,586,308
Premises and equipment, net	[4]	883,186	996,498
Operating lease assets, net	[2],[5]	10,400,560	9,747,223
Accrued interest receivable	[2]	555,407	599,321
Equity method investments		223,380	255,344
Goodwill		4,454,925	4,454,925
Intangible assets, net		551,041	597,244
Bank-owned life insurance		1,790,201	1,767,101
Restricted cash	[2]	3,033,587	3,016,948
Other assets	[2],[6]	3,092,266	2,882,868
TOTAL ASSETS		131,986,117	138,360,290
LIABILITIES
Accrued expenses and payables		2,591,266	2,821,712
Deposits and other customer accounts		61,877,808	67,240,690
Borrowings and other debt obligations	[2]	41,351,374	43,524,445
Advance payments by borrowers for taxes and insurance		181,903	163,498
Deferred tax liabilities, net		1,642,549	1,420,315
Other liabilities	[2]	871,417	810,872
TOTAL LIABILITIES		108,516,317	115,981,532
STOCKHOLDER'S EQUITY
Preferred stock (no par value; $25,000 liquidation preference; 7,500,000 shares authorized; 8,000 shares outstanding at both September 30, 2017 and December 31, 2016)		195,445	195,445
Common stock and paid-in capital (no par value; 800,000,000 shares authorized; 530,391,043 shares outstanding at both September 30, 2017 and December 31, 2016)		17,012,660	16,599,497
Accumulated other comprehensive loss		(145,210)	(193,208)
Retained earnings		3,368,210	3,020,149
TOTAL SHUSA STOCKHOLDER'S EQUITY		20,431,105	19,621,883
Noncontrolling interest		3,038,695	2,756,875
TOTAL STOCKHOLDER'S EQUITY		23,469,800	22,378,758
TOTAL LIABILITIES AND STOCKHOLDER'S EQUITY		$ 131,986,117	$ 138,360,290
[1]	Loans held-for-investment ("LHFI") includes $204.7 million and $217.2 million of loans recorded at fair value at September 30, 2017 and December 31, 2016, respectively.
[2]	The Company has interests in certain securitization trusts ("Trusts") that are considered variable interest entities ("VIEs") for accounting purposes. The Company consolidates VIEs where it is deemed the primary beneficiary. See Note 6 to these Condensed Consolidated Financial Statements for additional information.
[3]	Recorded at the fair value option ("FVO") or lower of cost or fair value.
[4]	Net of accumulated depreciation of $1.4 billion and $1.2 billion at September 30, 2017 and December 31, 2016, respectively.
[5]	Net of accumulated depreciation of $3.0 billion and $2.8 billion at September 30, 2017 and December 31, 2016, respectively.
[6]	Includes mortgage servicing rights ("MSRs") of $143.5 million and $146.6 million at September 30, 2017 and December 31, 2016, respectively, for which the Company has elected the FVO. See Note 8 to these Condensed Consolidated Financial Statements for additional information.

CONDENSED CONSOLIDATED BALANCE3

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - USD ($)	Sep. 30, 2017	Dec. 31, 2016
ASSETS
Held to maturity investment securities	$ 1,542,093,000	$ 1,635,413,000
Loans held for investment, fair value	204,700,000	217,200,000
Accumulated depreciation	$ 1,400,000,000	$ 1,200,000,000
STOCKHOLDER'S EQUITY
Preferred stock, no par value (in usd per share)
Preferred stock, liquidation preference	$ 25,000	$ 25,000
Preferred stock, shares authorized (in shares)	7,500,000	7,500,000
Preferred stock, shares outstanding (in shares)	8,000	8,000
Common stock, no par value (in usd per share)
Common stock, shares authorized (in shares)	800,000,000	800,000,000
Common stock, shares outstanding (in shares)	530,391,043	530,391,043
Vehicles
ASSETS
Leased vehicles, accumulated depreciation	$ 2,979,073,000	$ 2,811,855,000
Residential mortgages
ASSETS
Mortgage servicing rights	$ 143,524,000	$ 146,589,000

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
INTEREST INCOME:
Loans	$ 1,822,384	$ 1,889,077	$ 5,530,239	$ 5,755,173
Interest-earning deposits	24,370	13,400	63,279	41,890
Investment securities:
Available-for-sale	93,599	60,844	270,041	235,851
Held-to-maturity	8,859	0	29,502	0
Other investments	4,688	7,641	15,876	25,224
TOTAL INTEREST INCOME	1,953,900	1,970,962	5,908,937	6,058,138
INTEREST EXPENSE:
Deposits and other customer accounts	56,707	64,288	177,524	213,135
Borrowings and other debt obligations	323,133	285,544	913,040	863,186
TOTAL INTEREST EXPENSE	379,840	349,832	1,090,564	1,076,321
NET INTEREST INCOME	1,574,060	1,621,130	4,818,373	4,981,817
Provision for credit losses	652,120	687,912	1,992,334	2,200,154
NET INTEREST INCOME AFTER PROVISION FOR CREDIT LOSSES	921,940	933,218	2,826,039	2,781,663
NON-INTEREST INCOME:
Consumer and Commercial fees	151,906	171,684	468,609	535,583
Mortgage banking income, net	14,783	22,537	43,049	50,005
Bank-owned life insurance (BOLI)	17,807	14,150	49,159	44,315
Lease income	509,714	483,929	1,494,801	1,365,519
Miscellaneous income, net	93,805	35,637	180,217	94,842
TOTAL FEES AND OTHER INCOME	788,015	727,937	2,235,835	2,090,264
Other-than-temporary impairment (OTTI) recognized in earnings	0	0	0	(44)
Net gains/(losses) on sale of investment securities	6,707	(364)	16,276	58,595
Net gains/(losses) recognized in earnings	6,707	(364)	16,276	58,551
TOTAL NON-INTEREST INCOME	794,722	727,573	2,252,111	2,148,815
GENERAL AND ADMINISTRATIVE EXPENSES:
Compensation and benefits	452,587	426,162	1,360,444	1,282,094
Occupancy and equipment expenses	165,201	156,611	491,465	453,687
Technology expense	59,056	56,449	181,331	183,039
Outside services	46,994	57,742	154,272	207,472
Marketing expense	23,424	35,944	91,641	77,986
Loan expense	91,147	101,101	285,364	307,992
Lease expense	409,424	338,077	1,137,456	953,142
Other administrative expenses	95,712	109,189	293,046	310,078
TOTAL GENERAL AND ADMINISTRATIVE EXPENSES	1,343,545	1,281,275	3,995,019	3,775,490
OTHER EXPENSES:
Amortization of intangibles	15,288	17,174	46,204	52,860
Deposit insurance premiums and other expenses	19,792	17,950	55,218	56,966
Loss on debt extinguishment	5,582	10,228	16,321	88,672
Other miscellaneous expenses	1,980	198	12,521	5,779
TOTAL OTHER EXPENSES	42,642	45,550	130,264	204,277
INCOME BEFORE INCOME TAX PROVISION	330,475	333,966	952,867	950,711
Income tax provision	93,448	108,320	264,368	339,968
NET INCOME INCLUDING NONCONTROLLING INTEREST	237,027	225,646	688,499	610,743
LESS: NET INCOME ATTRIBUTABLE TO NONCONTROLLING INTEREST	75,195	77,672	230,547	257,419
NET INCOME ATTRIBUTABLE TO SANTANDER HOLDINGS USA, INC.	$ 161,832	$ 147,974	$ 457,952	$ 353,324

CONDENSED CONSOLIDATED STATEME5

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Unaudited) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Statement of Comprehensive Income [Abstract]
NET INCOME INCLUDING NONCONTROLLING INTEREST		$ 237,027	$ 225,646	$ 688,499	$ 610,743
OTHER COMPREHENSIVE INCOME, NET OF TAX
Net unrealized (losses)/gains on cash flow hedge derivative financial instruments, net of tax	[1]	(492)	53,828	3,544	6,528
Net unrealized gains/(losses) on available-for-sale investment securities, net of tax		6,538	(66,418)	42,856	112,786
Pension and post-retirement actuarial gains/(losses), net of tax		557	(4,449)	1,598	(3,319)
TOTAL OTHER COMPREHENSIVE INCOME/(LOSS), NET OF TAX		6,603	(17,039)	47,998	115,995
COMPREHENSIVE INCOME		243,630	208,607	736,497	726,738
NET INCOME ATTRIBUTABLE TO NONCONTROLLING INTEREST		75,195	77,672	230,547	257,419
COMPREHENSIVE INCOME ATTRIBUTABLE TO SHUSA		$ 168,435	$ 130,935	$ 505,950	$ 469,319
[1]	Excludes $0.2 million and $0.3 million of other comprehensive loss attributable to non-controlling interest ("NCI") for the three-month and nine-month periods ended September 30, 2017, respectively, compared to other comprehensive income of $9.9 million and other comprehensive loss of $11.8 million for the corresponding periods in 2016.

CONDENSED CONSOLIDATED STATEME6

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Parenthetical) (Unaudited) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Statement of Comprehensive Income [Abstract]
Other comprehensive income (loss) attributable to noncontrolling interest	$ (0.2)	$ 9.9	$ (0.3)	$ (11.8)

CONDENSED CONSOLIDATED STATEME7

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDER’S EQUITY (Unaudited) - USD ($) $ in Thousands		Total	Common Shares Outstanding	Preferred Stock	Common Stock and Paid-in Capital	Accumulated Other Comprehensive (Loss)/Income	Retained Earnings	Noncontrolling Interest	SFSCommon Stock and Paid-in Capital
Beginning balance (in shares) at Dec. 31, 2015			530,391,000
Equity, Beginning balance at Dec. 31, 2015		$ 21,847,100		$ 270,445	$ 16,629,822	$ (170,530)	$ 2,672,393	$ 2,444,970
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive income attributable to Santander Holdings USA, Inc.		469,319				115,995	353,324
Other comprehensive loss attributable to noncontrolling interest (NCI)		(11,790)						(11,790)
Net income attributable to NCI		257,419						257,419
Impact of Santander Consumer USA Holdings Inc. stock option activity		16,377			69			16,308
Redemption of preferred stock		(75,000)		(75,000)
Capital distribution to shareholder		(29,090)			(29,090)
Stock issued in connection with employee benefit and incentive compensation plans		395			395
Dividends paid on preferred stock		(11,478)					(11,478)
Ending balance (in shares) at Sep. 30, 2016			530,391,000
Equity, Ending balance at Sep. 30, 2016		22,463,252		195,445	16,601,196	(54,535)	3,014,239	2,706,907
Equity, Beginning balance at Jun. 30, 2016						(37,496)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive income attributable to Santander Holdings USA, Inc.		130,935
Net income attributable to NCI		77,672
Ending balance (in shares) at Sep. 30, 2016			530,391,000
Equity, Ending balance at Sep. 30, 2016		22,463,252		195,445	16,601,196	(54,535)	3,014,239	2,706,907
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cumulative-effect adjustment upon adoption of ASU 2016-09 (Note 1)		$ 25,709			(26,456)		14,764	37,401
Beginning balance (in shares) at Dec. 31, 2016		530,391,043	530,391,000
Equity, Beginning balance at Dec. 31, 2016		$ 22,378,758		195,445	16,599,497	(193,208)	3,020,149	2,756,875
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive income attributable to Santander Holdings USA, Inc.		505,950				47,998	457,952
Other comprehensive loss attributable to noncontrolling interest (NCI)		(321)						(321)
Net income attributable to NCI		230,547						230,547
Impact of Santander Consumer USA Holdings Inc. stock option activity		14,193						14,193
Contribution of SFS from shareholder	[1]	322,078					(108,705)		$ 430,783
Capital contribution from shareholder		9,000			9,000
Stock issued in connection with employee benefit and incentive compensation plans		(164)			(164)
Dividends paid on common stock		(5,000)					(5,000)
Dividends paid on preferred stock		$ (10,950)					(10,950)
Ending balance (in shares) at Sep. 30, 2017		530,391,043	530,391,000
Equity, Ending balance at Sep. 30, 2017		$ 23,469,800		195,445	17,012,660	(145,210)	3,368,210	3,038,695
Equity, Beginning balance at Jun. 30, 2017						(151,813)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive income attributable to Santander Holdings USA, Inc.		168,435
Net income attributable to NCI		$ 75,195
Ending balance (in shares) at Sep. 30, 2017		530,391,043	530,391,000
Equity, Ending balance at Sep. 30, 2017		$ 23,469,800		$ 195,445	$ 17,012,660	$ (145,210)	$ 3,368,210	$ 3,038,695
[1]	Refer to footnote 1 - Basis of Presentation and Accounting Policies for additional information

CONDENSED CONSOLIDATED STATEME8

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands		9 Months Ended
		Sep. 30, 2017	Sep. 30, 2016
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income including NCI		$ 688,499	$ 610,743
Adjustments to reconcile net income to net cash provided by operating activities:
Provision for credit losses		1,992,334	2,200,154
Deferred tax expense		256,111	271,057
Depreciation, amortization and accretion		758,926	746,607
Net loss on sale of loans		256,072	295,883
Net gain on sale of investment securities		(16,276)	(58,595)
Net gain on sale of operating leases		(288)	(248)
OTTI recognized in earnings		0	44
Loss on debt extinguishment		16,321	88,672
Net (gain)/loss on real estate owned and premises and equipment		(23,395)	8,382
Stock-based compensation		940	13,360
Equity loss on equity method investments		747	4,719
Originations of loans held-for-sale (LHFS), net of repayments		(3,805,625)	(4,570,257)
Purchases of LHFS		(4,021)	(3,677)
Proceeds from sales of LHFS		4,272,628	3,859,060
Purchases of trading securities		(9,734)	(505,254)
Proceeds from sales of trading securities		18,074	525,660
Net change in:
Revolving personal loans		(139,360)	(471,061)
Other assets and BOLI	[1]	(200,691)	(120,709)
Other liabilities	[1]	(49,535)	240,917
NET CASH PROVIDED BY OPERATING ACTIVITIES		4,011,727	3,135,457
CASH FLOWS FROM INVESTING ACTIVITIES:
Proceeds from sales of available-for-sale investment securities		1,763,305	6,755,298
Proceeds from prepayments and maturities of available-for-sale investment securities		3,791,545	7,897,204
Purchases of available-for-sale investment securities		(6,088,005)	(9,427,160)
Proceeds from repayments and maturities of held to maturity investment securities		140,992	0
Purchases of held to maturity investment securities		(51,506)	0
Proceeds from sales of other investments		205,445	443,715
Proceeds from maturities of other investments		560	45
Purchases of other investments		(154,928)	(151,011)
Net change in restricted cash		(22,760)	(626,970)
Proceeds from sales of LHFI		1,085,985	1,447,704
Proceeds from the sales of equity method investments		17,717	0
Distributions from equity method investments		7,572	4,244
Contributions to equity method and other investments		(55,236)	(24,057)
Purchases of LHFI		(517,844)	(162,154)
Net change in loans other than purchases and sales		2,299,699	(1,729,419)
Purchases and originations of operating leases		(4,739,735)	(4,624,096)
Proceeds from the sale and termination of operating leases		2,911,643	1,740,389
Manufacturer incentives		778,748	1,076,593
Proceeds from sales of real estate owned and premises and equipment		97,976	54,205
Purchases of premises and equipment		(103,695)	(159,608)
NET CASH PROVIDED BY INVESTING ACTIVITIES		1,367,478	2,514,922
CASH FLOWS FROM FINANCING ACTIVITIES:
Net change in deposits and other customer accounts		(5,171,305)	2,120,695
Net change in short-term borrowings		2,105,048	(418,856)
Net proceeds from long-term borrowings		35,094,920	35,337,224
Repayments of long-term borrowings		(36,051,143)	(32,824,455)
Proceeds from Federal Home Loan Bank (FHLB) advances (with terms greater than 3 months)		1,000,000	4,700,000
Repayments of FHLB advances (with terms greater than 3 months)		(4,500,000)	(12,123,672)
Net change in advance payments by borrowers for taxes and insurance		18,405	25,271
Cash dividends paid to preferred stockholders		(10,950)	(11,478)
Dividends paid on common stock		(5,000)	0
Proceeds from the issuance of common stock		5,586	2,635
Capital contribution from shareholder		9,000	0
Redemption of preferred stock		0	(75,000)
NET CASH USED IN FINANCING ACTIVITIES		(7,505,439)	(3,267,636)
NET (DECREASE) / INCREASE IN CASH AND CASH EQUIVALENTS		(2,126,234)	2,382,743
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD		10,035,859	9,447,003
CASH AND CASH EQUIVALENTS, END OF PERIOD		7,909,625	11,829,746
NON-CASH TRANSACTIONS
Loans transferred to other real estate owned		9,536	61,186
Loans transferred from held-for-investment to held-for-sale, net		4,899	41,803
Unsettled purchases of investment securities		0	4,613
Unsettled sales of investment securities		109,106	0
Residential loan securitizations		17,945	19,585
Contribution of SFS from shareholder	[2]	$ 322,078	$ 0
[1]	September 30, 2016 cash flow activity has been updated for the deferred tax classification correction. Refer to Note 1 - Basis of Presentation and Accounting Policies for additional information.
[2]	The contribution of SFS to SHUSA was accounted for as a non-cash transaction. Refer to Note 1 - Basis of Presentation and Accounting Policies for additional information.

BASIS OF PRESENTATION AND ACCOU

BASIS OF PRESENTATION AND ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2017
Accounting Policies [Abstract]
BASIS OF PRESENTATION AND ACCOUNTING POLICIES	BASIS OF PRESENTATION AND ACCOUNTING POLICIES Introduction Santander Holdings USA, Inc. ("SHUSA" or "the Company") is the parent company (the "Parent Company") of Santander Bank, National Association, (the "Bank" or "SBNA"), a national banking association; Santander Consumer USA Holdings Inc. (together with its subsidiaries, "SC"), a consumer finance company focused on vehicle finance; Santander BanCorp (together with its subsidiaries, "Santander BanCorp"), a financial holding company headquartered in Puerto Rico that offers a full range of financial services through its wholly-owned banking subsidiary, Banco Santander Puerto Rico; Santander Securities, LLC ("SSLLC"), a broker-dealer headquartered in Boston, Massachusetts; Banco Santander International ("BSI"), an Edge Act corporation located in Miami, Florida, that offers a full range of banking services to foreign individuals and corporations based primarily in Latin America; Santander Investment Securities Inc. ("SIS"), a registered broker-dealer located in New York providing services in investment banking, institutional sales, trading and offering research reports of Latin American and European equity and fixed income securities; as well as several other subsidiaries. SHUSA is headquartered in Boston and the Bank's main office is in Wilmington, Delaware. SHUSA is a wholly-owned subsidiary of Banco Santander, S.A. ("Santander"). The Parent Company's two largest subsidiaries by asset size and revenue are the Bank and SC. The Bank’s primary business consists of attracting deposits and providing other retail banking services through its network of retail branches, and originating small business loans, middle market, large and global commercial loans, multifamily loans, residential mortgage loans, home equity loans and lines of credit, and auto and other consumer loans throughout the Mid-Atlantic and Northeastern areas of the United States, focused throughout Pennsylvania, New Jersey, New York, New Hampshire, Massachusetts, Connecticut, Rhode Island, and Delaware. The Bank uses its deposits, as well as other financing sources, to fund its loan and investment portfolios. SC is a specialized consumer finance company focused on vehicle finance and third-party servicing. SC's primary business is the indirect origination and securitization of retail installment contracts ("RICs") principally through manufacturer-franchised dealers in connection with their sale of new and used vehicles to subprime retail consumers. In conjunction with a ten -year private label financing agreement with Fiat Chrysler Automobiles US LLC ("FCA") that became effective May 1, 2013 (the "Chrysler Agreement"), SC offers a full spectrum of auto financing products and services to FCA customers and dealers under the Chrysler Capital brand. These products and services include consumer RICs and leases, as well as dealer loans for inventory, construction, real estate, working capital and revolving lines of credit. Refer to Note 14 for additional details. As of September 30, 2017 , SC was owned approximately 58.7% by SHUSA and 41.3% by other shareholders. Common shares of SC ("SC Common Stock") are listed on the New York Stock Exchange (the "NYSE") under the trading symbol "SC." Intermediate Holding Company ("IHC") The enhanced prudential standards mandated by Section 165 of the Dodd-Frank Wall Street Reform and Consumer Protection Act (the "DFA")(the “Final Rule") were enacted by the Federal Reserve System (the "Federal Reserve") to strengthen regulatory oversight of foreign banking organizations ("FBOs"). Under the Final Rule, FBOs with over $50 billion of U.S. non-branch assets, including Santander, were required to consolidate U.S. subsidiary activities under an IHC. Due to its U.S. non-branch total consolidated asset size, Santander is subject to the Final Rule. As a result of this rule, Santander transferred substantially all of its equity interests in U.S. bank and non-bank subsidiaries previously outside the Company to the Company, which became an IHC effective July 1, 2016. These subsidiaries included Santander BanCorp, BSI, SIS and SSLLC, as well as several other subsidiaries. On July 1, 2017, an additional Santander subsidiary, Santander Financial Services, Inc. ("SFS"), a finance company located in Puerto Rico, was transferred to the Company. The contribution of SFS to the Company transferred approximately $679 million of assets, which were primarily comprised of cash and cash equivalents and loans held for sale, approximately $357 million of liabilities and approximately $322 million of equity to the Company. Moreover, the Company is in the process of dissolving the business assets. NOTE 1. BASIS OF PRESENTATION AND ACCOUNTING POLICIES (continued) SFS is an entity under common control of Santander; however its results of operations, financial condition, and cash flows are immaterial to the historical financial results of the Company. As a result, the Company has determined that it will report the results of SFS on a prospective basis beginning July 1, 2017 rather than, as required by GAAP, retrospectively restate its financial statements for the contribution of SFS. As a result, SHUSA's net income is understated for the nine-month period ended September 30, 2017 and September 30, 2016 by $3.3 million and $14.7 million , respectively, and a contribution to stockholder's equity of $322.1 million was recorded on July 1, 2017, which are immaterial to the overall presentation of the Company's financial statements for each of the periods presented. Basis of Presentation These Condensed Consolidated Financial Statements include the accounts of the Company and its subsidiaries, including the Bank, SC, and certain special purpose financing trusts utilized in financing transactions that are considered VIEs. The Company generally consolidates VIEs for which it is deemed to be the primary beneficiary and generally consolidates voting interest entities ("VOEs") in which the Company has a controlling financial interest. The Condensed Consolidated Financial Statements have been prepared by the Company pursuant to Securities and Exchange Commission ("SEC") regulations. All significant intercompany balances and transactions have been eliminated in consolidation. Additionally, where applicable, the Company's accounting policies conform to the accounting and reporting guidelines prescribed by bank regulatory authorities. In the opinion of management, the accompanying Condensed Consolidated Financial Statements reflect all adjustments of a normal and recurring nature necessary for a fair statement of the Condensed Consolidated Balance Sheets, Statements of Operations, Statements of Comprehensive Income, Statements of Stockholder's Equity and Statements of Cash Flows ("SCF") for the periods indicated, and contain adequate disclosure for the fair statement of this interim financial information. Correction of Deferred Tax Classification Beginning December 31, 2015 through March 31, 2017, net deferred tax assets and net deferred tax liabilities of entities filing separate U.S. Federal tax returns were improperly offset in the Company’s Consolidated Balance Sheet. As a result, the Company understated Deferred Tax Assets, Total Assets, Deferred Tax Liabilities and Total Liabilities by $981.7 million , $989.8 million , $791.2 million , $756.1 million , $743.0 million , and $804.5 million for the periods ended March 31, 2017, December 31, 2016, September 30, 2016, June 30, 2016, March 31, 2016, and December 31, 2015, respectively. The Company has determined that the impact of the misclassification of deferred tax balances in the Consolidated Balance Sheets for the periods ended March 31, 2017, December 31, 2016, September 30, 2016, June 30, 2016, March 31, 2016, and December 31, 2015 and the corresponding impact of an overstatement of previously disclosed capital ratios ranging from 8 bps to 17 bps are immaterial for all periods. There was no significant impact to the Company’s Consolidated Statements of Operations, Consolidated Statements of Other Comprehensive Income, Consolidated Statements of Equity, or Consolidated Statement of Cash Flows for any period. The Company has corrected the balances described above as of December 31, 2016 in its Consolidated Balance Sheet included herein. In future filings, the Company will correct the deferred tax classification balances and capital ratio disclosures for the periods described above when presented. Significant Accounting Policies Management has identified (i) accounting for consolidation, (ii) business combinations, (iii) the allowance for loan losses for originated and purchased loans and the reserve for unfunded lending commitments, (iv) loan modifications and troubled debt restructurings (“TDRs”), (v) goodwill, (vi) derivatives and hedging activities, and (vii) income taxes as the Company's significant accounting policies and estimates, in that they are important to the portrayal of the Company's financial condition, results of operations and cash flows and the accounting estimates related thereto require management's most difficult, subjective and complex judgments as a result of the need to make estimates about the effect of matters that are inherently uncertain. These Condensed Consolidated Financial Statements should be read in conjunction with the Company's Annual Report on Form 10-K for the year ended December 31, 2016. NOTE 1. BASIS OF PRESENTATION AND ACCOUNTING POLICIES (continued) As of September 30, 2017 , with the exception of the items noted in the section captioned "Recently Adopted Accounting Policies" below, there have been no significant changes to the Company's accounting policies as disclosed in the Annual Report on Form 10-K for the year ended December 31, 2016. Recently Adopted Accounting Policies Since January 1, 2017, the Company adopted the following Financial Accounting Standards Board ("FASB") Accounting Standards Updates ("ASUs"): • ASU 2016-09, Compensation - Stock Compensation (Topic 718) . This new guidance simplifies certain aspects related to income taxes, the Statement of Cash Flows, and forfeitures when accounting for share-based payment transactions. ASU 2016-09 eliminates the requirement to recognize excess tax benefits in Accumulated Paid In Capital pools, and instead requires companies to record all excess tax benefits and deficiencies at settlement, vesting or expiration in the income statement as provision for income taxes. At adoption of ASU 2016-09 on January 1, 2017, the cumulative-effect for previously unrecognized excess tax benefits totaled $27.1 million net of tax, and was recognized through an increase of $14.8 million to beginning retained earnings and $37.4 million to NCI, offset by a decrease of $26.5 million to common stock and paid in capital. The Company recorded excess tax benefits, net of tax of $194 thousand and $241 thousand in the provision for income taxes rather than as an increase to additional paid-in capital for the three-month and nine-month periods ended September 30, 2017 , on a prospective basis. Therefore, the prior period presented has not been adjusted. All excess tax benefits along with other income tax cash flows will now be classified as an operating activity rather than financing activities in the Statement of Cash Flows on a prospective basis. In addition, the Company voluntarily changed its accounting policy on forfeitures from previously recognizing forfeitures based on estimating the number of awards expected to be forfeited to electing to recognize forfeiture of awards as they occur to simplify the accounting for forfeitures. This resulted in a cumulative adjustment, as a decrease to beginning retained earnings of $1.4 million . • In January 2017, the FASB also issued ASU 2017-04, Intangibles - Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment. It removes Step 2 of the goodwill impairment test, which requires a hypothetical purchase price allocation. The new rules provide that a goodwill impairment will be the amount by which a reporting unit’s carrying value exceeds its fair value, not to exceed the carrying amount of goodwill. All other goodwill impairment guidance will remain largely unchanged. The same one-step impairment test will be applied to goodwill at all reporting units. The revised guidance will be applied prospectively, and is effective for calendar year-end SEC filers in 2020. Early adoption is permitted for impairment tests performed after January 1, 2017. The Company adopted this ASU as of October 1, 2017. The adoption of the following ASUs did not have an impact on the Company's financial position or results of operations. • ASU 2016-05, Derivatives and Hedging (Topic 815): Effect of Derivative Contract Novations on Existing Hedge Accounting Relationships. • ASU 2016-06, Derivatives and Hedging (Topic 815): Contingent Put and Call Options in Debt Instruments. • ASU 2016-07, Investments-Equity Method and Joint Ventures (Topic 323) . • ASU 2016-17, Consolidation (Topic 810), Interest Held Through Related Parties That Are Under Common Control.

RECENT ACCOUNTING DEVELOPMENTS

RECENT ACCOUNTING DEVELOPMENTS	9 Months Ended
	Sep. 30, 2017
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
RECENT ACCOUNTING DEVELOPMENTS	RECENT ACCOUNTING DEVELOPMENTS In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (Topic 606). This ASU, as amended, requires an entity to recognize revenue for the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The amendment includes a five-step process to assist an entity in achieving the main principle(s) of revenue recognition under ASC 606. The amended standard will be effective for the Company for the first annual period beginning after December 15, 2017. It should be applied retrospectively to each prior reporting period presented or as a cumulative-effect adjustment as of the date of adoption. Because the ASU does not apply to revenue associated with leases and financial instruments (including loans, securities, and derivatives), the Company does not expect the new guidance to have a material impact on the elements of its Consolidated Statements of Operations most closely associated with leases and financial instruments (such as interest income, interest expense and securities gains and losses). In addition to potential timing differences for revenue recognition under the new standard, SHUSA is evaluating the standard’s guidance for assessment of gross versus net reporting of revenues and expenses related to certain arrangements such as security underwriting. The Company is also in the process of developing additional quantitative and qualitative disclosures that are required upon the adoption of the new revenue recognition standard. The Company expects to adopt this ASU in the first quarter of 2018 using a modified retrospective approach with a cumulative-effect adjustment to opening retained earnings. The Company does not expect the adjustment to be material. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842). The guidance, as amended, in this update supersedes the current lease accounting guidance for both lessees and lessors under ASC 840, Leases. The new guidance requires lessees to evaluate whether a lease is a finance lease using criteria similar to what lessees use today to determine whether they have a capital lease. Leases not classified as finance leases are classified as operating leases. This classification will determine whether the lease expense is recognized based on an effective interest method or on a straight-line basis over the term of the lease. The lessee is also required to record a right-of-use asset and a lease liability for all leases with a term of greater than 12 months regardless of their classification. Leases with a term of 12 months or less will be accounted for similarly to today’s guidance for operating leases. The new guidance will require lessors to account for leases using an approach that is substantially similar to the existing guidance. The Company currently recognizes assets and liabilities for all of its vehicle lease transactions. This new guidance will be effective for the Company for the first reporting period beginning after December 15, 2018, with earlier adoption permitted. The Company does not intend to early adopt this ASU. Adoption of this amendment must be applied on a modified retrospective approach. The Company is in the process of reviewing our existing property and equipment lease contracts, as well as service contracts that may include embedded leases. Upon adoption, the Company expects to report higher assets and liabilities from recording the present value of the future minimum lease payments of the leases. In June 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses (Topic 326), Measurement of Credit Losses on Financial Instruments . This new guidance significantly changes how entities will measure credit losses for most financial assets and certain other instruments that are not measured at fair value through net income. The standard will replace today’s “incurred loss” approach with an “expected loss” model for instruments measured at amortized cost. For available-for-sale debt securities, entities will be required to record allowances rather than reduce the carrying amount, as they do today under the OTTI model. It also simplifies the accounting model for purchased credit-impaired debt securities and loans. The new guidance will be effective for the Company for the first reporting period beginning after December 15, 2019, with earlier adoption permitted. Adoption of this new guidance can be applied only on a prospective basis as a cumulative-effect adjustment to retained earnings. The Company is currently evaluating the impact of the new guidance on its Consolidated Financial Statements. It is expected that the new model will include different assumptions used in calculating credit losses, such as estimating losses over the estimated life of a financial asset, and will consider expected future changes in macroeconomic conditions. The adoption of this ASU may result in an increase to the Company’s allowance for credit losses (“ACL”), which will depend upon the nature and characteristics of the Company's portfolio at the adoption date, as well as the macroeconomic conditions and forecasts at that date. The Company currently does not intend to early adopt this new guidance. NOTE 2. RECENT ACCOUNTING DEVELOPMENTS (continued) In addition to those described in detail above, the Company is also in the process of evaluating the following ASUs and does not expect them to have a material impact on the Company's financial position, results of operations, or disclosures: • ASU 2016-01, Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities. • ASU 2016-15, Statement of Cash Flows (Topic 230), Classification of Certain Cash Receipts and Cash Payments • ASU 2016-16, Income Taxes (Topic 740), Intra-Entity Transfers of Assets Other Than Inventory • ASU 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash (A consensus of the FASB Emerging Issues Task Force) • ASU 2017-01, Business Combinations (Topic 805): Clarifying the Definition of a Business • ASU 2017-05, Other Income - Gains and Losses from the Derecognition of Nonfinancial Assets (Subtopic 610-20): Clarifying the Scope of Asset Derecognition Guidance and Accounting for Partial Sales of Nonfinancial Assets • • ASU 2017-07, Compensation - Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost • ASU 2017-08, Receivables - Nonrefundable Fees and Other Costs (Subtopic 310-20): Premium Amortization on Purchased Callable Debt Securities • ASU 2017-09 , Compensation-Stock Compensation (Topic 718): Scope of Modification Accounting • ASU 2017-11, Earnings Per Share (Topic 260); Distinguishing Liabilities from Equity (Topic 480); Derivatives and Hedging (Topic 815): (Part I) Accounting for Certain Financial Instruments with Down Round Features, (Part II) Replacement of the Indefinite Deferral for Mandatorily Redeemable Financial Instruments of Certain Nonpublic Entities and Certain Mandatorily Redeemable Noncontrolling Interests with a Scope Exception • ASU 2017-12, Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities

INVESTMENT SECURITIES

INVESTMENT SECURITIES	9 Months Ended
	Sep. 30, 2017
Investments, Debt and Equity Securities [Abstract]
INVESTMENT SECURITIES	INVESTMENT SECURITIES Investment Securities Summary - Available-for-sale and Held-to-Maturity The following tables present the amortized cost, gross unrealized gains and losses and approximate fair values of securities available-for-sale at the dates indicated: September 30, 2017 Amortized Cost Gross Unrealized Gains Gross Unrealized Loss Fair Value (in thousands) U.S. Treasury securities $ 1,669,963 $ 524 $ (2,380 ) $ 1,668,107 Corporate debt securities 43,798 97 — 43,895 Asset-backed securities (“ABS”) 524,503 12,315 (985 ) 535,833 Equity securities 11,364 1 (538 ) 10,827 State and municipal securities 25 — — 25 Mortgage-backed securities (“MBS”): U.S. government agencies - Residential 5,243,543 7,268 (44,468 ) 5,206,343 U.S. government agencies - Commercial 1,375,787 1,888 (9,440 ) 1,368,235 Federal Home Loan Mortgage Corporation (“FHLMC”) 8,482,935 11,540 (117,466 ) 8,377,009 FHLMC and FNMA - Commercial debt securities 23,163 — (392 ) 22,771 Non-agency securities 1 — — 1 Total investment securities AFS $ 17,375,082 $ 33,633 $ (175,669 ) $ 17,233,046 NOTE 3. INVESTMENT SECURITIES (continued) December 31, 2016 Amortized Cost Gross Unrealized Gains Gross Unrealized Loss Fair Value (in thousands) U.S. Treasury securities $ 1,857,357 $ 1,826 $ (2,326 ) $ 1,856,857 ABS 1,196,702 16,410 (2,388 ) 1,210,724 Equity securities 11,716 — (565 ) 11,151 State and municipal securities 30 — — 30 MBS: U.S. government agencies - Residential 5,424,412 3,253 (64,537 ) 5,363,128 U.S. government agencies - Commercial 948,696 1,998 (8,196 ) 942,498 FHLMC and FNMA - Residential debt securities 7,765,003 6,712 (154,858 ) 7,616,857 FHLMC and FNMA - Commercial debt securities 23,636 — (670 ) 22,966 Non-agency securities 14 — — 14 Total investment securities AFS $ 17,227,566 $ 30,199 $ (233,540 ) $ 17,024,225 The following tables present the amortized cost, gross unrealized gains and losses and approximate fair values of securities held-to-maturity at the dates indicated: September 30, 2017 Amortized Cost Gross Unrealized Gains Gross Unrealized Loss Fair Value (in thousands) MBS: U.S. government agencies - Residential $ 1,509,428 $ 2,207 $ (21,100 ) $ 1,490,535 U.S. government agencies - Commercial 51,422 136 — 51,558 Total investment securities held-to-maturity $ 1,560,850 $ 2,343 $ (21,100 ) $ 1,542,093 December 31, 2016 Amortized Cost Gross Unrealized Gains Gross Unrealized Loss Fair Value (in thousands) MBS: U.S. government agencies - Residential $ 1,658,644 $ 2,195 $ (25,426 ) $ 1,635,413 Total investment securities held-to-maturity $ 1,658,644 $ 2,195 $ (25,426 ) $ 1,635,413 The Company continuously evaluates its investment strategies in light of changes in the regulatory and market environments that could have an impact on capital and liquidity. Based on this evaluation, it is reasonably possible that the Company may elect to pursue other strategies relative to its investment securities portfolio. As of September 30, 2017 and December 31, 2016 , the Company had investment securities available-for-sale with an estimated fair value of $6.5 billion and $7.2 billion , respectively, pledged as collateral, which was comprised of the following: $3.0 billion and $3.2 billion , respectively, were pledged as collateral for the Company's borrowing capacity with the Federal Reserve Bank ("FRB"); $2.3 billion and $3.0 billion , respectively, were pledged to secure public fund deposits; $119.6 million and $109.7 million , respectively, were pledged to various independent parties to secure repurchase agreements, support hedging relationships, and for recourse on loan sales; $623.8 million and $622.0 million , respectively, were pledged to deposits with clearing organizations; and $422.1 million and $271.2 million , respectively, were pledged to secure the Company's customer overnight sweep product. NOTE 3. INVESTMENT SECURITIES (continued) At September 30, 2017 and December 31, 2016 , the Company had $48.1 million and $44.8 million , respectively, of accrued interest related to investment securities which is included in the Accrued interest receivable line of the Company's Condensed Consolidated Balance Sheet . Contractual Maturity of Debt Securities Contractual maturities of the Company’s debt securities available-for-sale at September 30, 2017 were as follows: Amortized Cost Fair Value (in thousands) Due within one year $ 875,069 $ 875,216 Due after 1 year but within 5 years 1,221,182 1,231,546 Due after 5 years but within 10 years 210,785 210,395 Due after 10 years 15,056,682 14,905,062 Total $ 17,363,718 $ 17,222,219 Contractual maturities of the Company’s debt securities held-to-maturity at September 30, 2017 were as follows: Amortized Cost Fair Value (in thousands) Due after 10 years $ 1,560,850 $ 1,542,093 Total $ 1,560,850 $ 1,542,093 Actual maturities may differ from contractual maturities when there is a right to call or prepay obligations with or without call or prepayment penalties. Gross Unrealized Loss and Fair Value of Securities Available-for-Sale and Held-to-maturity The following tables present the aggregate amount of unrealized losses as of September 30, 2017 and December 31, 2016 on securities in the Company’s AFS investment portfolios classified according to the amount of time those securities have been in a continuous loss position: September 30, 2017 Less than 12 months 12 months or longer Total Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses (in thousands) U.S. Treasury securities $ 1,028,957 $ (2,380 ) $ — $ — $ 1,028,957 $ (2,380 ) ABS 28,047 (280 ) 99,474 (705 ) 127,521 (985 ) Equity securities 666 (11 ) 9,981 (527 ) 10,647 (538 ) MBS: U.S. government agencies - Residential 2,706,703 (34,342 ) 887,686 (10,126 ) 3,594,389 (44,468 ) U.S. government agencies - Commercial 905,790 (5,797 ) 77,367 (3,643 ) 983,157 (9,440 ) FHLMC and FNMA - Residential debt securities 4,382,804 (54,005 ) 1,587,768 (63,461 ) 5,970,572 (117,466 ) FHLMC and FNMA - Commercial debt securities 22,316 (382 ) 455 (10 ) 22,771 (392 ) Total investment securities AFS $ 9,075,283 $ (97,197 ) $ 2,662,731 $ (78,472 ) $ 11,738,014 $ (175,669 ) NOTE 3. INVESTMENT SECURITIES (continued) December 31, 2016 Less than 12 months 12 months or longer Total Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses (in thousands) U.S. Treasury securities $ 1,016,654 $ (2,326 ) $ — $ — $ 1,016,654 $ (2,326 ) ABS 76,552 (1,021 ) 111,758 (1,367 ) 188,310 (2,388 ) Equity securities 770 (16 ) 9,800 (549 ) 10,570 (565 ) MBS: U.S. government agencies - Residential 3,831,354 (46,846 ) 1,027,609 (17,691 ) 4,858,963 (64,537 ) U.S. government agencies - Commercial 532,334 (4,451 ) 98,918 (3,745 ) 631,252 (8,196 ) FHLMC and FNMA - Residential debt securities 4,740,824 (58,514 ) 1,981,886 (96,344 ) 6,722,710 (154,858 ) FHLMC and FNMA - Commercial debt securities 22,504 (659 ) 462 (11 ) 22,966 (670 ) Total investment securities AFS $ 10,220,992 $ (113,833 ) $ 3,230,433 $ (119,707 ) $ 13,451,425 $ (233,540 ) The following tables present the aggregate amount of unrealized losses as of September 30, 2017 and December 31, 2016 on securities in the Company’s held-to-maturity investment portfolios classified according to the amount of time those securities have been in a continuous loss position: September 30, 2017 Less than 12 months 12 months or longer Total Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses (in thousands) MBS: U.S. government agencies - Residential $ 1,198,222 $ (21,100 ) $ — $ — $ 1,198,222 $ (21,100 ) Total investment securities held-to-maturity $ 1,198,222 $ (21,100 ) $ — $ — $ 1,198,222 $ (21,100 ) December 31, 2016 Less than 12 months 12 months or longer Total Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses (in thousands) MBS: U.S. government agencies - Residential $ 1,311,390 $ (25,426 ) $ — $ — $ 1,311,390 $ (25,426 ) Total investment securities held-to-maturity $ 1,311,390 $ (25,426 ) $ — $ — $ 1,311,390 $ (25,426 ) OTTI Management evaluates all investment securities in an unrealized loss position for OTTI on a quarterly basis. An unrealized loss exists when the current fair value of an individual security is less than its amortized cost basis. The OTTI assessment is a subjective process requiring the use of judgments and assumptions. During the securities-level assessments, consideration is given to (1) the intent not to sell and probability that the Company will not be required to sell the security before recovery of its cost basis to allow for any anticipated recovery in fair value, (2) the financial condition and near-term prospects of the issuer, as well as company news and current events, and (3) the ability to collect the future expected cash flows. Key assumptions utilized to forecast expected cash flows may include loss severity, expected cumulative loss percentage, cumulative loss percentage to date, weighted average Fair Isaac Corporation ("FICO ® ") scores and weighted average loan-to-value ("LTV") ratio, rating or scoring, credit ratings and market spreads, as applicable. NOTE 3. INVESTMENT SECURITIES (continued) The Company assesses and recognizes OTTI in accordance with applicable accounting standards. Under these standards, if the Company determines that impairment on its debt securities exists and it has made the decision to sell the security or it is more likely than not that the Company will be required to sell the security prior to recovery of its amortized cost basis, it recognizes the entire portion of the unrealized loss in earnings. If the Company has not made a decision to sell the security and it does not expect that it will be required to sell the security prior to the recovery of the amortized cost basis but the Company has determined that OTTI exists, it recognizes the credit-related portion of the decline in value of the security in earnings. The Company did no t record any material OTTI in earnings related to its investment securities for the three-month and nine-month periods ended September 30, 2017 and recognized $0 thousand and $44 thousand OTTI for the three-month and nine-month periods ended September 30, 2016 , respectively. Management has concluded that the unrealized losses on its debt and equity securities for which it has not recognized OTTI (which were comprised of 520 individual securities at September 30, 2017 ) are temporary in nature since (1) they reflect the increase in interest rates which lowers the current fair value of the securities, (2) they are not related to the underlying credit quality of the issuers, (3) the entire contractual principal and interest due on these securities is currently expected to be recoverable, (4) the Company does not intend to sell these investments at a loss and (5) it is more likely than not that the Company will not be required to sell the investments before recovery of the amortized cost basis, which for the Company's debt securities, may be at maturity. Accordingly, the Company has concluded that the impairment on these securities is not other-than-temporary. Gains (Losses) and Proceeds on Sales of Securities Proceeds from sales of investment securities and the realized gross gains and losses from those sales are as follows: Three-Month Period Nine-Month Period 2017 2016 2017 2016 (in thousands) (in thousands) Proceeds from the sales of AFS securities $ 566,286 $ — $ 1,872,411 $ 6,755,298 Gross realized gains $ 7,123 $ — $ 18,247 $ 60,328 Gross realized losses — — — (2,558 ) OTTI — — — (44 ) Net realized gains (1) $ 7,123 $ — $ 18,247 $ 57,726 (1) Excludes the net realized gains/(losses) related to trading securities. The Company uses the specific identification method to determine the cost of the securities sold and the gain or loss recognized. The Company recognized $7.1 million and $18.2 million for the three-month and nine-month periods ended September 30, 2017 , in net gains on the sale of AFS investment securities as a result of overall balance sheet and interest rate risk management. The net gain realized for the three-month period ended September 30, 2017 was primarily comprised of the sale of MBS's, including FHLMC residential debt securities and collateralized mortgage obligations ("CMOs"), with a book value of $558.6 million for a gain of $7.0 million . The net gain realized for the nine-month period ended September 30, 2017 was primarily comprised of the sale of U.S. Treasury securities with a book value of $739.4 million for a gain of $1.8 million , and the sale of MBS's, including FHLMC residential debt securities and collateralized mortgage obligations ("CMOs"), with a book value of $1.1 billion for a gain of $16.3 million . The Company recognized $57.7 million for the nine-month period ended September 30, 2016 , in net gains on the sale of AFS investment securities as a result of overall balance sheet and interest rate risk management. The net gain realized for the nine-month period ended September 30, 2016 was primarily comprised of the sale of state and municipal securities with a book value of $748.0 million for a gain of $19.9 million , the sale of U.S. Treasury securities with a book value of $3.2 billion for a gain of $7.0 million , corporate debt securities sold with a book value of $1.4 billion for a gain of $5.9 million , and the sale of MBS, including FHLMC residential debt securities and CMOs, with a book value of $1.3 billion for a gain of $24.7 million . NOTE 3. INVESTMENT SECURITIES (continued) Trading Securities The Company held $9.1 million of trading securities as of September 30, 2017 , compared to $1.6 million held at December 31, 2016 . Gains and losses on trading securities are recorded within Net gains/(losses) on sale of investment securities on the Company's Condensed Consolidated Statement of Operations . Other Investments Other investments primarily include the Company's investment in the stock of the FHLB of Pittsburgh and the FRB with aggregate carrying amounts of $630.2 million and $680.5 million as of September 30, 2017 and December 31, 2016 , respectively. These stocks do not have readily determinable fair values because their ownership is restricted and they lack a market. The stocks can be sold back only at their par value of $100 per share, and FHLB stock can be sold back only to the FHLB or to another member institution. Accordingly, these stocks are carried at cost. During the three-month and nine-month periods ended September 30, 2017 , the Company purchased $65.9 million and $154.8 million of FHLB stock at par, respectively, and redeemed $88.4 million and $205.4 million of FHLB stock at par. There was no gain or loss associated with these redemptions. During the three-month and nine-month periods ended September 30, 2017 , the Company did no t purchase any FRB stock. Other investments also include $78.1 million and $50.4 million of low-income housing tax credit ("LIHTC") investments as of September 30, 2017 and December 31, 2016 , respectively. The Company evaluates these investments for impairment based on the ultimate recoverability of the carrying value, rather than by recognizing temporary declines in value.

LOANS AND ALLOWANCE FOR CREDIT

LOANS AND ALLOWANCE FOR CREDIT LOSSES	9 Months Ended
	Sep. 30, 2017
Loans and Leases Receivable Disclosure [Abstract]
LOANS AND ALLOWANCE FOR CREDIT LOSSES	=640 3,454,959 13.3 % 3,646,485 13.7 % Total $ 26,000,107 100.0 % $ 26,498,469 100.0 % (1) Consists primarily of loans for which credit scores are not considered in the ALLL model. (2) Credit scores updated quarterly. (3) RICs and auto loans include $762.6 million and $924.7 million of LHFS at September 30, 2017 and December 31, 2016 that do not have an allowance. Consumer Lending Asset Quality Indicators-FICO and LTV Ratio For both residential and home equity loans, loss severity assumptions are incorporated in the loan and lease loss reserve models to estimate loan balances that will ultimately charge-off. These assumptions are based on recent loss experience within various current LTV bands within these portfolios. LTVs are refreshed quarterly by applying Federal Housing Finance Agency Home price index changes at a state-by-state level to the last known appraised value of the property to estimate the current LTV. The Company's ALLL incorporates the refreshed LTV information to update the distribution of defaulted loans by LTV as well as the associated loss given default for each LTV band. Reappraisals on a recurring basis at the individual property level are not considered cost-effective or necessary; however, reappraisals are performed on certain higher risk accounts to support line management activities, default servicing decisions, or when other situations arise for which the Company believes the additional expense is warranted. Residential mortgage and home equity financing receivables by LTV and FICO range are summarized as follows: Residential Mortgages (1)(3) September 30, 2017 N/A (2) LTV<=70% 70.01-80% 80.01-90% 90.01-100% 100.01-110% LTV>110% Grand Total FICO Score (dollars in thousands) N/A (2) $ 332,686 $ 10,295 $ 1,220 $ — $ — $ — $ — $ 344,201 <600 27 223,552 64,225 53,315 29,774 4,664 24,310 399,867 600-639 39 153,329 47,086 37,683 35,296 2,361 5,797 281,591 640-679 102 288,451 104,426 87,570 93,608 4,322 11,046 589,525 680-719 53 521,023 235,751 138,110 152,743 4,896 10,144 1,062,720 720-759 95 895,781 468,835 177,903 173,269 6,896 12,500 1,735,279 >=760 552 2,686,523 1,099,436 270,981 192,950 8,726 17,222 4,276,390 Grand Total $ 333,554 $ 4,778,954 $ 2,020,979 $ 765,562 $ 677,640 $ 31,865 $ 81,019 $ 8,689,573 (1) Includes LHFS. (2) Residential mortgages and home equity" id="sjs-B4" xml:space="preserve"> LOANS AND ALLOWANCE FOR CREDIT LOSSES Overall The Company's loans are reported at their outstanding principal balances net of any unearned income, cumulative charge-offs, unamortized deferred fees and costs and unamortized premiums or discounts. The Company maintains an ACL to provide for losses inherent in its portfolios. Certain loans are pledged as collateral for borrowings, securitizations, or special purpose entities ("SPEs"). These loans totaled $50.8 billion at September 30, 2017 and $53.5 billion at December 31, 2016 . Loans that the Company intends to sell are classified as loans-held-for-sale (“LHFS”). The LHFS portfolio balance at September 30, 2017 was $2.0 billion , compared to $2.6 billion at December 31, 2016 . LHFS in the residential mortgage portfolio are either reported at fair value or at the lower of cost or fair value. For a discussion on the valuation of LHFS at fair value, see Note 16 to the Condensed Consolidated Financial Statements . During the third quarter of 2015, the Company determined that it no longer intended to hold certain personal lending assets at SC for investment. The Company adjusted the ACL associated with SC's personal loan portfolio through the provision for credit losses to value the portfolio at the lower of cost or market. Upon transferring the loans to LHFS at fair value, the adjusted ACL was released as a charge-off. Loan originations and purchases under SC’s personal lending platform during 2016 have been classified as held for sale and subsequent adjustments to lower of cost or market are recorded through Miscellaneous Income (Expense), net on the Condensed Consolidated Statements of Operations . As of September 30, 2017 , the carrying value of the personal unsecured held-for-sale portfolio was $929.5 million . Interest on loans is credited to income as it is earned. Loan origination fees and certain direct loan origination costs are deferred and recognized as adjustments to interest income in the Condensed Consolidated Statements of Operations over the contractual life of the loan utilizing the interest method using estimated prepayment speeds, which are updated on a quarterly basis. At September 30, 2017 and December 31, 2016 , accrued interest receivable on the Company's loans was $507.3 million and $554.5 million , respectively. NOTE 4. LOANS AND ALLOWANCE FOR CREDIT LOSSES (continued) Loan and Lease Portfolio Composition The following presents the composition of the gross loans and leases held-for-investment by portfolio and by rate type: September 30, 2017 December 31, 2016 Amount Percent Amount Percent (dollars in thousands) Commercial LHFI: Commercial real estate loans $ 9,690,850 11.9 % $ 10,112,043 11.8 % Commercial and industrial loans 15,196,539 18.6 % 18,812,002 21.9 % Multifamily loans 8,293,232 10.2 % 8,683,680 10.1 % Other commercial (2) 6,876,521 8.4 % 6,832,403 8.0 % Total commercial LHFI 40,057,142 49.1 % 44,440,128 51.8 % Consumer loans secured by real estate: Residential mortgages 8,476,935 10.4 % 7,775,272 9.1 % Home equity loans and lines of credit 5,855,086 7.2 % 6,001,192 7.0 % Total consumer loans secured by real estate 14,332,021 17.6 % 13,776,464 16.1 % Consumer loans not secured by real estate: RICs and auto loans - originated 23,074,936 28.3 % 22,104,918 25.8 % RICs and auto loans - purchased 2,162,540 2.7 % 3,468,803 4.0 % Personal unsecured loans 1,262,591 1.5 % 1,234,094 1.4 % Other consumer (3) 659,469 0.8 % 795,378 0.9 % Total consumer loans 41,491,557 50.9 % 41,379,657 48.2 % Total LHFI (1) $ 81,548,699 100.0 % $ 85,819,785 100.0 % Total LHFI: Fixed rate $ 49,274,614 60.4 % $ 51,752,761 60.3 % Variable rate 32,274,085 39.6 % 34,067,024 39.7 % Total LHFI (1) $ 81,548,699 100.0 % $ 85,819,785 100.0 % (1) Total LHFI includes deferred loan fees, net of deferred origination costs and unamortized purchase premiums, net of discounts as well as purchase accounting adjustments. These items resulted in a net increase in the loan balances of $1.2 billion and $845.8 million as of September 30, 2017 and December 31, 2016 , respectively. (2) Other commercial includes commercial equipment vehicle financing ("CEVF") leveraged leases and loans. (3) Other consumer primarily includes recreational vehicle ("RV") and marine loans. Portfolio segments and classes GAAP requires that entities disclose information about the credit quality of their financing receivables at disaggregated levels, specifically defined as “portfolio segments” and “classes,” based on management’s systematic methodology for determining the ACL. The Company utilizes an alternate categorization compared to the financial statement categorization of loans, to model and calculate the ACL and track the credit quality, delinquency and impairment status of the underlying loan populations. In disaggregating its financing receivables portfolio, the Company’s methodology begins with the commercial and consumer segments. The commercial segmentation reflects line of business distinctions. The three commercial real estate lines of business distinctions include “Corporate banking,” which includes commercial and industrial owner-occupied real estate, “Middle market real estate,” which represents the portfolio of specialized lending for investment real estate, including financing for continuing care retirement communities and “Santander real estate capital”, which is the commercial real estate portfolio of the specialized lending group. "Commercial and industrial" includes non-real estate-related commercial and industrial loans. "Multifamily" represents loans for multifamily residential housing units. “Other commercial” includes loans to global customer relationships in Latin America which are not defined as commercial or consumer for regulatory purposes. The remainder of the portfolio primarily represents the CEVF business. NOTE 4. LOANS AND ALLOWANCE FOR CREDIT LOSSES (continued) The following table reconciles the Company's recorded investment classified by its major portfolio classifications to its commercial loan classifications utilized in its determination of the allowance for loan and lease losses (“ALLL”) and other credit quality disclosures at September 30, 2017 and December 31, 2016 , respectively: Commercial Portfolio Segment (2) Major Loan Classifications (1) September 30, 2017 December 31, 2016 (in thousands) Commercial LHFI: Commercial real estate: Corporate Banking $ 3,467,935 $ 3,693,109 Middle Market Real Estate 5,188,460 5,180,572 Santander Real Estate Capital 1,034,455 1,238,362 Total commercial real estate 9,690,850 10,112,043 Commercial and industrial (3) 15,196,539 18,812,002 Multifamily 8,293,232 8,683,680 Other commercial 6,876,521 6,832,403 Total commercial LHFI $ 40,057,142 $ 44,440,128 (1) These represent the Company's loan categories based on SEC Regulation S-X, Article 9. (2) These represent the Company's loan classes used to determine its ALLL. (3) Commercial and industrial loans excluded $83.3 million of LHFS at September 30, 2017 and excluded $121.1 million of LHFS at December 31, 2016 . The Company's portfolio classes are substantially the same as its financial statement categorization of loans for the consumer loan populations. “Residential mortgages” includes mortgages on residential property, including single family and 1-4 family units. "Home equity loans and lines of credit" include all organic home equity contracts and purchased home equity portfolios. "RIC and auto loans" includes the Company's direct automobile loan portfolios, but excludes RV and marine RICs. "Personal unsecured loans" includes personal revolving loans and credit cards. “Other consumer” includes an acquired portfolio of marine RICs and RV contracts as well as indirect auto loans. In accordance with the Company's accounting policy when establishing the collective ACL for originated loans, the Company's estimate of losses on recorded investment includes the estimate of the related net unaccreted discount balance that is expected at the time of charge-off, while it considers the entire unaccreted discount for loan portfolios purchased at a discount as available to absorb the credit losses when determining the ACL specific to these portfolios. This accounting policy is not applicable for the purchased loan portfolios acquired with evidence of credit deterioration, on which we elected to apply the FVO. Consumer Portfolio Segment (2) Major Loan Classifications (1) September 30, 2017 December 31, 2016 (in thousands) Consumer loans secured by real estate: Residential mortgages (3) $ 8,476,935 $ 7,775,272 Home equity loans and lines of credit 5,855,086 6,001,192 Total consumer loans secured by real estate 14,332,021 13,776,464 Consumer loans not secured by real estate: RICs and auto loans - originated (4) 23,074,936 22,104,918 RICs and auto loans - purchased (4) 2,162,540 3,468,803 Personal unsecured loans (5) 1,262,591 1,234,094 Other consumer 659,469 795,378 Total consumer LHFI $ 41,491,557 $ 41,379,657 (1) These represent the Company's loan categories based on the SEC's Regulation S-X, Article 9. (2) These represent the Company's loan classes used to determine its ALLL. (3) Residential mortgages exclude $212.6 million and $462.9 million of LHFS at September 30, 2017 and December 31, 2016 , respectively. (4) RIC and auto loans exclude $762.6 million and $924.7 million of LHFS at September 30, 2017 and December 31, 2016 , respectively. (5) Personal unsecured loans exclude $929.5 million and $1.1 billion of LHFS at September 30, 2017 and December 31, 2016 , respectively. NOTE 4. LOANS AND ALLOWANCE FOR CREDIT LOSSES (continued) The RIC and auto loan portfolio is comprised of: (1) RICs originated by SC prior to the first quarter 2014 change in control and consolidation of SC (the “Change in Control"), (2) RICs originated by SC after the Change in Control, and (3) auto loans originated by SBNA. The composition of the portfolio segment is as follows: September 30, 2017 December 31, 2016 (in thousands) RICs - Purchased: Unpaid principal balance ("UPB") (1) $ 2,289,692 $ 3,765,714 UPB - FVO (2) 31,003 29,481 Total UPB 2,320,695 3,795,195 Purchase marks (3) (158,155 ) (326,392 ) Total RICs - Purchased 2,162,540 3,468,803 RICs - Originated: UPB (1) 23,391,153 22,527,753 Net discount (335,015 ) (441,131 ) Total RICs - Originated 23,056,138 22,086,622 SBNA auto loans 18,798 18,296 Total RICs - originated post change in control 23,074,936 22,104,918 Total RICs and auto loans $ 25,237,476 $ 25,573,721 (1) UPB does not include amounts related to the loan receivables - unsecured and loan receivables from dealers due to the short-term and revolving nature of these receivables. (2) The Company elected to account for these loans, which were acquired with evidence of credit deterioration, under the FVO. (3) Includes purchase marks of $6.8 million and $6.7 million related to purchase loan portfolios on which we elected to apply the FVO at September 30, 2017 and December 31, 2016 , respectively. During the nine months ended September 30, 2017 and 2016, the Company originated $5.2 billion and $6.5 billion , respectively, in Chrysler Capital loans, which represented 46% and 51% , respectively, of the total RIC originations. As of September 30, 2017 and December 31, 2016, the Company's auto RIC portfolio consisted of $6.9 billion and $7.4 billion , respectively, of Chrysler loans, which represented 31% and 32% , respectively, of the Company's auto RIC portfolio. NOTE 4. LOANS AND ALLOWANCE FOR CREDIT LOSSES (continued) ACL Rollforward by Portfolio Segment The activity in the ACL by portfolio segment for the three-month and nine-month periods ended September 30, 2017 and 2016 was as follows: Three-Month Period Ended September 30, 2017 Commercial Consumer Unallocated Total (in thousands) ALLL, beginning of period $ 428,247 $ 3,478,337 $ 47,023 $ 3,953,607 Provision for loan and lease losses 17,129 630,048 — 647,177 Other (1) 356 5,283 — 5,639 Charge-offs (30,576 ) (1,224,296 ) — (1,254,872 ) Recoveries 9,635 594,959 — 604,594 Charge-offs, net of recoveries (20,941 ) (629,337 ) — (650,278 ) ALLL, end of period $ 424,791 $ 3,484,331 $ 47,023 $ 3,956,145 Reserve for unfunded lending commitments, beginning of period $ 111,015 $ 796 $ — $ 111,811 Release of reserve for unfunded lending commitments 5,241 (298 ) — 4,943 Loss on unfunded lending commitments (668 ) — — (668 ) Reserve for unfunded lending commitments, end of period 115,588 498 — 116,086 Total ACL, end of period $ 540,379 $ 3,484,829 $ 47,023 $ 4,072,231 Nine-Month Period Ended September 30, 2017 Commercial Consumer Unallocated Total (in thousands) ALLL, beginning of period $ 449,835 $ 3,317,606 $ 47,023 $ 3,814,464 Provision for loan and lease losses 62,597 1,933,602 — 1,996,199 Other (1) 356 5,283 — 5,639 Charge-offs (117,263 ) (3,590,495 ) — (3,707,758 ) Recoveries 29,266 1,818,335 — 1,847,601 Charge-offs, net of recoveries (87,997 ) (1,772,160 ) — (1,860,157 ) ALLL, end of period $ 424,791 $ 3,484,331 $ 47,023 $ 3,956,145 Reserve for unfunded lending commitments, beginning of period $ 121,613 $ 806 $ — $ 122,419 Release of reserve for unfunded lending commitments (3,557 ) (308 ) — (3,865 ) Loss on unfunded lending commitments (2,468 ) — — (2,468 ) Reserve for unfunded lending commitments, end of period 115,588 498 — 116,086 Total ACL, end of period $ 540,379 $ 3,484,829 $ 47,023 $ 4,072,231 Ending balance, individually evaluated for impairment (2) $ 60,492 $ 1,765,790 $ — $ 1,826,282 Ending balance, collectively evaluated for impairment 364,299 1,718,541 47,023 2,129,863 Financing receivables: Ending balance $ 40,140,421 $ 43,396,375 $ — $ 83,536,796 Ending balance, evaluated under the FVO or lower of cost or fair value 83,279 1,959,926 — 2,043,205 Ending balance, individually evaluated for impairment (1) 514,846 6,650,254 — 7,165,100 Ending balance, collectively evaluated for impairment 39,542,296 34,786,195 — 74,328,491 (1) Includes transfers in for the period ending September 30, 2017. (2) Consists of loans in TDR status. NOTE 4. LOANS AND ALLOWANCE FOR CREDIT LOSSES (continued) Three-Month Period Ended September 30, 2016 Commercial Consumer Unallocated Total (in thousands) ALLL, beginning of period $ 528,858 $ 3,189,784 $ 47,245 $ 3,765,887 (Release of) / Provision for loan and lease losses 21,454 687,697 — 709,151 Charge-offs (41,660 ) (1,249,370 ) — (1,291,030 ) Recoveries 21,359 608,915 — 630,274 Charge-offs, net of recoveries (20,301 ) (640,455 ) — (660,756 ) ALLL, end of period $ 530,011 $ 3,237,026 $ 47,245 $ 3,814,282 Reserve for unfunded lending commitments, beginning of period $ 156,155 $ 743 $ — $ 156,898 (Release of) / Provision for unfunded lending commitments (21,244 ) 5 — (21,239 ) Loss on unfunded lending commitments (1,094 ) — — (1,094 ) Reserve for unfunded lending commitments, end of period 133,817 748 — 134,565 Total ACL, end of period $ 663,828 $ 3,237,774 $ 47,245 $ 3,948,847 Nine-Month Period Ended September 30, 2016 Commercial Consumer Unallocated Total (in thousands) ALLL, beginning of period $ 456,812 $ 2,742,088 $ 47,245 $ 3,246,145 Provision for loan and lease losses 122,832 2,090,516 — 2,213,348 Charge-offs (118,273 ) (3,424,199 ) — (3,542,472 ) Recoveries 68,640 1,828,621 — 1,897,261 Charge-offs, net of recoveries (49,633 ) (1,595,578 ) — (1,645,211 ) ALLL, end of period $ 530,011 $ 3,237,026 $ 47,245 $ 3,814,282 Reserve for unfunded lending commitments, beginning of period $ 148,207 $ 814 $ — $ 149,021 Provision for / (Release of) unfunded lending commitments (13,128 ) (66 ) — (13,194 ) Loss on unfunded lending commitments (1,262 ) — — (1,262 ) Reserve for unfunded lending commitments, end of period 133,817 748 — 134,565 Total ACL, end of period $ 663,828 $ 3,237,774 $ 47,245 $ 3,948,847 Ending balance, individually evaluated for impairment (1) $ 146,458 $ 1,376,942 $ — $ 1,523,400 Ending balance, collectively evaluated for impairment 383,553 1,860,084 47,245 2,290,882 Financing receivables: Ending balance $ 45,812,581 $ 44,091,345 $ — $ 89,903,926 Ending balance, evaluated under the fair value option or lower of cost or fair value (1) 224,524 3,027,806 — 3,252,330 Ending balance, individually evaluated for impairment (1) 693,317 5,465,762 — 6,159,079 Ending balance, collectively evaluated for impairment 44,894,740 35,597,777 — 80,492,517 (1) Consists of loans in TDR status. NOTE 4. LOANS AND ALLOWANCE FOR CREDIT LOSSES (continued) The following table presents the activity in the allowance for loan losses for the RICs acquired in the Change in Control and those originated by SC subsequent to the Change in Control. Three-Month Period Ended Nine-Month Period Ended September 30, 2017 September 30, 2017 Purchased Originated Total Purchased Originated Total (in thousands) ALLL, beginning of period $ 468,671 $ 2,792,666 $ 3,261,337 $ 559,092 $ 2,538,127 $ 3,097,219 Provision for loan and lease losses 47,106 523,832 570,938 128,372 1,686,611 1,814,983 Charge-offs (142,561 ) (1,043,732 ) (1,186,293 ) (481,389 ) (2,991,112 ) (3,472,501 ) Recoveries 52,406 535,677 588,083 219,547 1,574,817 1,794,364 Charge-offs, net of recoveries (90,155 ) (508,055 ) (598,210 ) (261,842 ) (1,416,295 ) (1,678,137 ) ALLL, end of period $ 425,622 $ 2,808,443 $ 3,234,065 $ 425,622 $ 2,808,443 $ 3,234,065 Three-Month Period Ended Nine-Month Period Ended September 30, 2016 September 30, 2016 Purchased Originated Total Purchased Originated Total (in thousands) ALLL, beginning of period $ 615,623 $ 2,342,440 $ 2,958,063 $ 590,807 $ 1,891,989 $ 2,482,796 Provision for loan and lease losses 29,406 630,962 660,368 150,658 1,877,527 2,028,185 Charge-offs (207,662 ) (996,395 ) (1,204,057 ) (666,623 ) (2,611,263 ) (3,277,886 ) Recoveries 155,673 442,543 598,216 518,198 1,261,297 1,779,495 Charge-offs, net of recoveries (51,989 ) (553,852 ) (605,841 ) (148,425 ) (1,349,966 ) (1,498,391 ) ALLL, end of period $ 593,040 $ 2,419,550 $ 3,012,590 $ 593,040 $ 2,419,550 $ 3,012,590 Refer to Note 14 for discussion of contingencies and possible losses related to the impact of hurricane activity in regions where the Company has lending activities. NOTE 4. LOANS AND ALLOWANCE FOR CREDIT LOSSES (continued) Non-accrual loans by Class of Financing Receivable The recorded investment in non-accrual loans disaggregated by class of financing receivables and other non-performing assets is summarized as follows: September 30, 2017 December 31, 2016 (in thousands) Non-accrual loans: Commercial: Commercial real estate: Corporate banking $ 88,459 $ 104,879 Middle market commercial real estate 57,536 71,264 Santander real estate capital 921 3,077 Commercial and industrial 184,089 182,368 Multifamily 10,715 8,196 Other commercial 20,767 11,097 Total commercial loans 362,487 380,881 Consumer: Residential mortgages 284,415 287,140 Home equity loans and lines of credit 116,482 120,065 RICs and auto loans - originated 1,553,954 1,045,587 RICs - purchased 274,374 284,486 Personal unsecured loans 5,412 5,201 Other consumer 10,393 12,694 Total consumer loans 2,245,030 1,755,173 Total non-accrual loans 2,607,517 2,136,054 Other real estate owned ("OREO") 146,362 116,705 Repossessed vehicles 157,757 173,754 Foreclosed and other repossessed assets 1,711 3,838 Total OREO and other repossessed assets 305,830 294,297 Total non-performing assets $ 2,913,347 $ 2,430,351 Age Analysis of Past Due Loans For reporting of past due loans, a payment of 90% or more of the amount due is considered to meet the contractual requirements. For certain RICs originated prior to January 1, 2017, the Company considers 50% of a single payment due sufficient to qualify as a payment for past due classification purposes. For RICs originated after January 1, 2017, the required minimum payment is 90% of the scheduled payment, regardless of which origination channel the receivable was originated through. The Company aggregates partial payments in determining whether a full payment has been missed in computing past due status. NOTE 4. LOANS AND ALLOWANCE FOR CREDIT LOSSES (continued) The age of recorded investments in past due loans and accruing loans greater than 90 days past due disaggregated by class of financing receivables is summarized as follows: As of: September 30, 2017 30-89 90 Total Current Total (1) Recorded Investment (in thousands) Commercial: Commercial real estate: Corporate banking $ 21,114 $ 49,274 $ 70,388 $ 3,397,547 $ 3,467,935 $ — Middle market commercial real estate 67,854 33,344 101,198 5,087,262 5,188,460 — Santander real estate capital — 525 525 1,033,930 1,034,455 — Commercial and industrial 80,116 52,117 132,233 15,147,585 15,279,818 — Multifamily 59 1,837 1,896 8,291,336 8,293,232 — Other commercial 72,944 4,614 77,558 6,798,963 6,876,521 10 Consumer: Residential mortgages 282,297 217,899 500,196 8,189,377 8,689,573 — Home equity loans and lines of credit 41,210 77,589 118,799 5,736,287 5,855,086 — RICs and auto loans - originated 3,381,392 331,033 3,712,425 20,125,142 23,837,567 — RICs and auto loans - purchased 551,123 51,261 602,384 1,560,156 2,162,540 — Personal unsecured loans 104,796 107,060 211,856 1,980,284 2,192,140 96,246 Other consumer 14,978 15,774 30,752 628,717 659,469 — Total $ 4,617,883 $ 942,327 $ 5,560,210 $ 77,976,586 $ 83,536,796 $ 96,256 (1) Financing receivables include LHFS. NOTE 4. LOANS AND ALLOWANCE FOR CREDIT LOSSES (continued) As of December 31, 2016 30-89 90 Total Current Total (1) Recorded (in thousands) Commercial: Commercial real estate: Corporate banking $ 14,973 $ 40,170 $ 55,143 $ 3,637,966 $ 3,693,109 $ — Middle market commercial real estate 6,967 57,520 64,487 5,116,085 5,180,572 — Santander real estate capital 177 — 177 1,238,185 1,238,362 — Commercial and industrial 46,104 33,800 79,904 18,853,163 18,933,067 — Multifamily 7,133 2,339 9,472 8,674,208 8,683,680 — Other commercial 45,379 2,590 47,969 6,784,434 6,832,403 1 Consumer: Residential mortgages 230,850 224,790 455,640 7,782,525 8,238,165 — Home equity loans and lines of credit 37,209 75,668 112,877 5,888,315 6,001,192 — RICs and auto loans - originated 3,092,841 296,085 3,388,926 19,640,740 23,029,666 — RICs and auto loans - purchased 800,993 71,273 872,266 2,596,537 3,468,803 — Personal unsecured loans 89,524 103,698 193,222 2,118,474 2,311,696 93,845 Other consumer 31,980 20,386 52,366 743,012 795,378 — Total $ 4,404,130 $ 928,319 $ 5,332,449 $ 83,073,644 $ 88,406,093 $ 93,846 (1) Financing receivables include LHFS. NOTE 4. LOANS AND ALLOWANCE FOR CREDIT LOSSES (continued) Impaired Loans by Class of Financing Receivable Impaired loans are generally defined as all TDRs plus commercial non-accrual loans in excess of $1.0 million . Impaired loans disaggregated by class of financing receivables are summarized as follows: September 30, 2017 Recorded Investment (1) UPB Related Average (in thousands) With no related allowance recorded: Commercial: Commercial real estate: Corporate banking $ 90,335 $ 118,315 $ — $ 89,675 Middle market commercial real estate 49,207 72,294 — 54,647 Santander real estate capital — — — 1,309 Commercial and industrial 86,831 90,543 — 77,483 Multifamily 8,980 9,939 — 9,675 Other commercial 884 1,029 — 961 Consumer: Residential mortgages 172,400 222,662 — 173,735 Home equity loans and lines of credit 42,483 42,483 — 45,678 RICs and auto loans - originated — — — — RICs and auto loans - purchased 19,395 24,883 — 26,884 Personal unsecured loans (2) 30,459 30,459 — 28,234 Other consumer 10,335 14,183 — 14,835 With an allowance recorded: Commercial: Commercial real estate: Corporate banking 61,629 73,893 15,488 71,035 Middle market commercial real estate 26,179 32,368 6,090 38,225 Santander real estate capital 8,405 8,405 1,135 8,498 Commercial and industrial 144,503 175,042 35,138 180,541 Multifamily 6,242 6,242 354 4,586 Other commercial 15,717 15,783 2,287 11,468 Consumer: Residential mortgages 292,426 334,044 41,218 288,528 Home equity loans and lines of credit 49,808 62,042 1,704 49,835 RICs and auto loans - originated 4,679,505 4,742,581 1,334,552 3,975,411 RICs and auto loans - purchased 1,324,976 1,497,436 379,300 1,590,462 Personal unsecured loans 16,710 16,904 6,835 16,784 Other consumer 11,758 15,640 2,181 12,426 Total: Commercial $ 498,912 $ 603,853 $ 60,492 $ 548,103 Consumer 6,650,255 7,003,317 1,765,790 6,222,812 Total $ 7,149,167 $ 7,607,170 $ 1,826,282 $ 6,770,915 (1) Recorded investment includes deferred loan fees, net of deferred origination costs and unamortized purchase premiums, net of discounts as well as purchase accounting adjustments. (2) Includes LHFS. NOTE 4. LOANS AND ALLOWANCE FOR CREDIT LOSSES (continued) The Company recognized interest income, not including the impact of purchase accounting adjustments, of $633.3 million for the nine-month period ended September 30, 2017 on approximately $6.0 billion of TDRs that were in performing status as of September 30, 2017 . December 31, 2016 Recorded Investment (1) UPB Related Average (in thousands) With no related allowance recorded: Commercial: Commercial real estate: Corporate banking $ 89,014 $ 106,212 $ — $ 93,495 Middle market commercial real estate 60,086 83,173 — 69,206 Santander real estate capital 2,618 2,618 — 2,717 Commercial and industrial 68,135 74,034 — 40,163 Multifamily 10,370 11,127 — 9,919 Other commercial 1,038 1,038 — 639 Consumer: Residential mortgages 175,070 222,142 — 160,373 Home equity loans and lines of credit 48,872 48,872 — 39,976 RICs and auto loans - originated — — — 8 RICs and auto loans - purchased 34,373 44,296 — 55,036 Personal unsecured loans (2) 26,008 26,008 — 19,437 Other consumer 19,335 23,864 — 15,915 With an allowance recorded: Commercial: Corporate banking 80,440 85,309 21,202 71,667 Middle market commercial real estate 50,270 66,059 12,575 44,158 Santander real estate capital 8,591 8,591 890 4,623 Commercial and industrial 216,578 232,204 57,855 166,999 Multifamily 2,930 2,930 876 4,292 Other commercial 7,218 7,218 5,198 5,217 Consumer: Residential mortgages 284,630 324,188 38,764 303,845 Home equity loans and lines of credit 49,862 63,775 3,467 60,855 RICs and auto loans - originated 3,271,316 3,332,297 997,169 2,298,646 RICs and auto loans - purchased 1,855,948 2,097,520 471,687 2,155,028 Personal unsecured loans 16,858 17,126 6,846 9,349 Other consumer 13,093 17,253 2,442 15,878 Total: Commercial $ 597,288 $ 680,513 $ 98,596 $ 513,095 Consumer 5,795,365 6,217,341 1,520,375 5,134,346 Total $ 6,392,653 $ 6,897,854 $ 1,618,971 $ 5,647,441 (1) Recorded investment includes deferred loan fees, net of deferred origination costs and unamortized purchase premiums, net of discounts as well as purchase accounting adjustments. (2) Includes LHFS. The Company recognized interest income of $657.5 million for the year ended December 31, 2016 on approximately $5.2 billion of TDRs that were in performing status as of December 31, 2016 . NOTE 4. LOANS AND ALLOWANCE FOR CREDIT LOSSES (continued) Commercial Lending Asset Quality Indicators Commercial credit quality disaggregated by class of financing receivables is summarized according to standard regulatory classifications as follows: PASS. Asset is well-protected by the current net worth and paying capacity of the obligor or guarantors, if any, or by the fair value less costs to acquire and sell any underlying collateral in a timely manner. SPECIAL MENTION. Asset has potential weaknesses that deserve management’s close attention, which, if left uncorrected, may result in deterioration of the repayment prospects for an asset at some future date. Special mention assets are not adversely classified. SUBSTANDARD. Asset is inadequately protected by the current net worth and paying capacity of the obligor or by the collateral pledged, if any. A well-defined weakness or weaknesses exist that jeopardize the liquidation of the debt. The loans are characterized by the distinct possibility that the Company will sustain some loss if deficiencies are not corrected. DOUBTFUL. Exhibits the inherent weaknesses of a substandard credit. Additional characteristics exist that make collection or liquidation in full highly questionable and improbable, on the basis of currently known facts, conditions and values. Possibility of loss is extremely high, but because of certain important and reasonable specific pending factors which may work to the advantage and strengthening of the credit, an estimated loss cannot yet be determined. LOSS. Credit is considered uncollectible and of such little value that it does not warrant consideration as an active asset. There may be some recovery or salvage value, but there is doubt as to whether, how much or when the recovery would occur. Commercial loan credit quality indicators by class of financing receivables are summarized as follows: September 30, 2017 Corporate Middle Santander Commercial and industrial Multifamily Remaining Total (1) (in thousands) Rating: Pass $ 2,893,695 $ 4,814,655 $ 997,914 $ 14,183,443 $ 8,162,600 $ 6,747,806 $ 37,800,113 Special mention 361,652 234,793 18,173 553,863 82,209 39,160 1,289,850 Substandard 199,883 115,409 18,368 490,616 48,423 89,555 962,254 Doubtful 12,705 23,603 — 51,896 — — 88,204 Total commercial loans $ 3,467,935 $ 5,188,460 $ 1,034,455 $ 15,279,818 $ 8,293,232 $ 6,876,521 $ 40,140,421 (1) Financing receivables include LHFS. December 31, 2016 Corporate Middle Santander Commercial and industrial Multifamily Remaining Total (1) (in thousands) Rating: Pass $ 3,303,428 $ 4,843,468 $ 1,170,259 $ 17,865,871 $ 8,515,866 $ 6,804,184 $ 42,503,076 Special mention 144,125 136,989 44,281 541,828 120,731 10,651 998,605 Substandard 226,206 161,962 23,822 503,185 47,083 11,932 974,190 Doubtful 19,350 38,153 — 22,183 — 5,636 85,322 Total commercial loans $ 3,693,109 $ 5,180,572 $ 1,238,362 $ 18,933,067 $ 8,683,680 $ 6,832,403 $ 44,561,193 (1) Financing receivables include LHFS. NOTE 4. LOANS AND ALLOWANCE FOR CREDIT LOSSES (continued) Consumer Lending Asset Quality Indicators-Credit Score Consumer financing receivables for which either an internal or external credit score is a core component of the allowance model are summarized by credit score as follows: September 30, 2017 December 31, 2016 Credit Score Range (2) RICs and auto loans (3) Percent RICs and auto loans (3) Percent (dollars in thousands) No FICO ®(1) $ 4,312,044 16.5 % $ 4,154,228 15.7 % <600 13,819,835 53.2 % 14,100,215 53.2 % 600-639 4,413,269 17.0 % 4,597,541 17.4 % >=640 3,454,959 13.3 % 3,646,485 13.7 % Total $ 26,000,107 100.0 % $ 26,498,469 100.0 % (1) Consists primarily of loans for which credit scores are not considered in the ALLL model. (2) Credit scores updated quarterly. (3) RICs and auto loans include $762.6 million and $924.7 million of LHFS at September 30, 2017 and December 31, 2016 that do not have an allowance. Consumer Lending Asset Quality Indicators-FICO and LTV Ratio For both residential and home equity loans, loss severity assumptions are incorporated in the loan and lease loss reserve models to estimate loan balances that will ultimately charge-off. These assumptions are based on recent loss experience within various current LTV bands within these portfolios. LTVs are refreshed quarterly by applying Federal Housing Finance Agency Home price index changes at a state-by-state level to the last known appraised value of the property to estimate the current LTV. The Company's ALLL incorporates the refreshed LTV information to update the distribution of defaulted loans by LTV as well as the associated loss given default for each LTV band. Reappraisals on a recurring basis at the individual property level are not considered cost-effective or necessary; however, reappraisals are performed on certain higher risk accounts to support line management activities, default servicing decisions, or when other situations arise for which the Company believes the additional expense is warranted. Residential mortgage and home equity financing receivables by LTV and FICO range are summarized as follows: Residential Mortgages (1)(3) September 30, 2017 N/A (2) LTV<=70% 70.01-80% 80.01-90% 90.01-100% 100.01-110% LTV>110% Grand Total FICO Score (dollars in thousands) N/A (2) $ 332,686 $ 10,295 $ 1,220 $ — $ — $ — $ — $ 344,201 <600 27 223,552 64,225 53,315 29,774 4,664 24,310 399,867 600-639 39 153,329 47,086 37,683 35,296 2,361 5,797 281,591 640-679 102 288,451 104,426 87,570 93,608 4,322 11,046 589,525 680-719 53 521,023 235,751 138,110 152,743 4,896 10,144 1,062,720 720-759 95 895,781 468,835 177,903 173,269 6,896 12,500 1,735,279 >=760 552 2,686,523 1,099,436 270,981 192,950 8,726 17,222 4,276,390 Grand Total $ 333,554 $ 4,778,954 $ 2,020,979 $ 765,562 $ 677,640 $ 31,865 $ 81,019 $ 8,689,573 (1) Includes LHFS. (2) Residential mortgages and home equity

OPERATING LEASE ASSETS, NET

OPERATING LEASE ASSETS, NET	9 Months Ended
	Sep. 30, 2017
Leases [Abstract]
OPERATING LEASE ASSETS, NET	OPERATING LEASE ASSETS, NET The Company has operating leases which are included in the Company's Condensed Consolidated Balance Sheets as Operating lease assets, net. The leased vehicle portfolio consists primarily of leases originated under the Chrysler Agreement. Operating lease assets, net consisted of the following as of September 30, 2017 and December 31, 2016 : September 30, 2017 December 31, 2016 (in thousands) Leased vehicles $ 14,391,725 $ 13,603,494 Origination fees and other costs 28,507 23,141 Manufacturer subvention payments (1,112,522 ) (1,126,323 ) Leased vehicles, gross 13,307,710 12,500,312 Less: accumulated depreciation (2,979,073 ) (2,811,855 ) Leased vehicles, net 10,328,637 9,688,457 Commercial equipment vehicles and aircraft, gross 86,910 65,401 Less: accumulated depreciation (14,987 ) (6,635 ) Commercial equipment vehicles and aircraft, net 71,923 58,766 Total operating lease assets, net $ 10,400,560 $ 9,747,223 NOTE 5. OPERATING LEASE ASSETS, NET (continued) Periodically, the Company executes bulk sales of leases originated under the Chrysler Capital program. During the three-month and nine-month periods ended September 30, 2017 and September 30, 2016 , the Company did not execute any bulk sales of leases originated under the Chrysler Capital program. The following summarizes the future minimum rental payments due to the Company as lessor under operating leases as of September 30, 2017 (in thousands): 2017 $ 496,600 2018 1,516,400 2019 859,503 2020 219,541 2021 4,282 Thereafter — Total $ 3,096,326 Lease income for the three-month and nine-month periods ended September 30, 2017 was $509.7 million and $1.5 billion , respectively, compared to $483.9 million and $1.4 billion , respectively, for the three-month and nine-month periods ended September 30, 2016 . Lease expense for the three-month and nine-month periods ended September 30, 2017 was $409.4 million and $1.1 billion , respectively, compared to $338.1 million and $953.1 million , respectively, for the three-month and nine-month periods ended September 30, 2016 .

VARIABLE INTEREST ENTITIES

VARIABLE INTEREST ENTITIES	9 Months Ended
	Sep. 30, 2017
Variable Interest Entity and Securitizations [Abstract]
VARIABLE INTEREST ENTITIES	VARIABLE INTEREST ENTITIES VIEs The Company transfers RICs and leased vehicles into newly formed Trusts that then issue one or more classes of notes payable backed by the collateral. The Company’s continuing involvement with these Trusts is in the form of servicing the assets and, generally, through holding residual interests in the Trusts. The Trusts are considered VIEs under GAAP, and the Company may or may not consolidate these VIEs on the Condensed Consolidated Balance Sheets . For further description of the Company's securitization activities, involvement with VIEs and accounting policies regarding consolidation of VIEs, see Note 7 of the 2016 Annual Report on Form 10-K. On-balance sheet VIEs The assets of consolidated VIEs that are included in the Company's Condensed Consolidated Financial Statements , presented reflecting the transfer of the underlying assets in order to reflect legal ownership, that can be used to settle obligations of the consolidated VIEs and the liabilities of these consolidated entities for which creditors (or beneficial interest holders) do not have recourse to our general credit were as follows: NOTE 6. VARIABLE INTEREST ENTITIES (continued) September 30, 2017 December 31, 2016 (in thousands) Assets Restricted cash $ 1,969,094 $ 2,087,177 Loans (1)(2) 22,592,031 23,568,066 Operating lease assets, net 9,931,283 8,564,628 Various other assets 634,338 686,253 Total Assets $ 35,126,746 $ 34,906,124 Liabilities Notes payable (2) $ 28,654,850 $ 31,667,976 Various other liabilities 153,942 91,234 Total Liabilities $ 28,808,792 $ 31,759,210 (1) Includes $832.4 million and $1.0 billion of RICs held for sale at September 30, 2017 and December 31, 2016 , respectively. (2) Reflects the impacts of purchase accounting. Certain amounts shown above are greater than the amounts shown in the corresponding line items in the accompanying Condensed Consolidated Balance Sheets due to intercompany eliminations between the VIEs and other entities consolidated by the Company. The amounts shown above are also impacted by purchase accounting marks from the Change in Control. For example, for most of its securitizations, the Company retains one or more of the lowest tranches of bonds. Rather than showing investment in bonds as an asset and the associated debt as a liability, these amounts are eliminated in consolidation as required by GAAP. The Company retains servicing responsibility for receivables transferred to the Trusts and receives a monthly servicing fee on the outstanding principal balance. Supplemental fees, such as late charges, for servicing the receivables are reflected in miscellaneous income. As of September 30, 2017 and December 31, 2016 , the Company was servicing $26.2 billion and $27.4 billion , respectively, of RICs that have been transferred to consolidated Trusts. The remainder of the Company’s RICs remains unpledged. Below is a summary of the cash flows received from the on-balance sheet Trusts for the periods indicated: Three-Month Period Nine-Month Period 2017 2016 2017 2016 (in thousands) Assets securitized $ 2,998,430 $ 2,043,114 $ 15,395,158 $ 12,026,706 Net proceeds from new securitizations (1) $ 2,936,719 $ 1,688,822 $ 11,998,611 $ 9,509,135 Net proceeds from sale of retained bonds — — 273,733 128,798 Cash received for servicing fees (2) 228,131 200,634 653,048 595,070 Net distributions from Trusts (2) 666,179 776,306 2,073,965 2,167,512 Total cash received from Trusts $ 3,831,029 $ 2,665,762 $ 14,999,357 $ 12,400,515 (1) Includes additional advances on existing securitizations. (2) These amounts are not reflected in the accompanying Condensed Consolidated Statements of Cash Flows because the cash flows are between the VIEs and other entities included in the consolidation. Off-balance sheet VIEs During the three-month and nine-month periods ended September 30, 2017 , the Company sold $1.3 billion and $2.6 billion of gross RICs to VIEs in off-balance sheet securitizations for a loss of $6.8 million and $13.0 million , respectively. The transaction was executed under the new securitization platform with Santander, Santander Prime Auto Issuing Note (“SPAIN"). Santander will hold eligible vertical interests in notes and certificates of not less than 5% to comply with the Dodd-Frank Wall Street Reform and Consumer Protection Act (the “DFA”) risk retention rules. For the three-month and nine-month periods ended September 30, 2016 , the Company executed no off-balance sheet securitizations with VIEs in which it has continuing involvement. NOTE 6. VARIABLE INTEREST ENTITIES (continued) As of September 30, 2017 and December 31, 2016 , the Company was servicing $4.0 billion and $2.7 billion , respectively, of gross RICs that have been sold in off-balance sheet securitizations and were subject to an optional clean-up call. The portfolio was comprised as follows: September 30, 2017 December 31, 2016 (in thousands) SPAIN $ 2,265,206 $ — Total serviced for related parties 2,265,206 — Chrysler Capital securitizations 1,690,729 2,472,756 Other third parties — 268,345 Total serviced for third parties 1,690,729 2,741,101 Total serviced for other portfolio $ 3,955,935 $ 2,741,101 Other than repurchases of sold assets due to standard representations and warranties, the Company has no exposure to loss as a result of its involvement with these VIEs. A summary of the cash flows received from the off-balance sheet Trusts for the periods indicated is as follows: Three-Month Period Nine-Month Period 2017 2016 2017 2016 (in thousands) Assets securitized (1) $ 1,347,010 $ — $ 2,583,341 $ — Net proceeds from new securitizations $ 1,347,430 $ — $ 2,588,227 $ — Cash received for servicing fees 12,309 10,027 25,677 38,885 Total cash received from Trusts $ 1,359,739 $ 10,027 $ 2,613,904 $ 38,885 (1) Represents the UPB at the time of original securitization.

GOODWILL AND OTHER INTANGIBLES

GOODWILL AND OTHER INTANGIBLES	9 Months Ended
	Sep. 30, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND OTHER INTANGIBLES	GOODWILL AND OTHER INTANGIBLES Goodwill The following table presents the Company's goodwill by its reporting units at September 30, 2017 : Consumer and Business Banking Commercial Real Estate Commercial Banking Global Corporate Banking SC Santander BanCorp Total (in thousands) Goodwill at September 30, 2017 $ 1,880,303 $ 870,411 $ 542,584 $ 131,130 $ 1,019,960 $ 10,537 $ 4,454,925 There were no impairments, additions, or re-allocations of goodwill for the Nine-Month Period Ended September 30, 2017 . The Company, including its Santander BanCorp subsidiary, conducted its last annual goodwill impairment tests as of October 1, 2016 using generally accepted valuation methods. After conducting an analysis of the fair value of each reporting unit as of October 1, 2016 , the Company determined that no impairments of goodwill were identified as a result of the annual impairment tests. NOTE 7. GOODWILL AND OTHER INTANGIBLES (continued) Other Intangible Assets The following table details amounts related to the Company's intangible assets subject to amortization for the dates indicated. September 30, 2017 December 31, 2016 Net Carrying Amount Accumulated Amortization Net Carrying Amount Accumulated Amortization (in thousands) Intangibles subject to amortization: Dealer networks $ 436,214 $ (143,786 ) $ 465,625 $ (114,375 ) Chrysler relationship 83,750 (55,000 ) 95,000 (43,750 ) Core deposit intangibles — — — (295,842 ) Trade name 16,200 (1,800 ) 17,100 (900 ) Other intangibles 14,877 (54,654 ) 19,519 (98,492 ) Total intangibles subject to amortization $ 551,041 $ (255,240 ) $ 597,244 $ (553,359 ) At September 30, 2017 and December 31, 2016 , the Company did not have any intangibles, other than goodwill, that were not subject to amortization. Amortization expense on intangible assets was $15.3 million and $46.2 million and $17.2 million and $52.9 million for the three-month and nine-month periods ended September 30, 2017 and September 30, 2016 , respectively. During 2016, the Company's core deposit intangibles and purchased credit card relationship intangibles associated with its 2006 acquisitions, which were amortized straight-line over a period of ten years , became fully amortized. During 2016, $48.5 million of the Company's customer relationships associated with BSI became fully amortized. The estimated aggregate amortization expense related to intangibles, excluding any impairment charges, for each of the five succeeding calendar years ending December 31 is: Year Calendar Year Amount Recorded To Date Remaining Amount To Record (in thousands) 2017 $ 61,491 $ 46,204 $ 15,287 2018 60,644 — 60,644 2019 58,975 — 58,975 2020 58,642 — 58,642 2021 55,603 — 55,603 Thereafter 301,890 — 301,890

OTHER ASSETS

OTHER ASSETS	9 Months Ended
	Sep. 30, 2017
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
OTHER ASSETS	OTHER ASSETS The following is a detail of items that comprise other assets at September 30, 2017 and December 31, 2016 : September 30, 2017 December 31, 2016 (in thousands) Income tax receivables $ 319,045 $ 294,796 Derivative assets at fair value 431,267 413,779 Other repossessed assets 159,468 177,592 MSRs 146,958 150,343 Prepaid expenses 160,222 172,559 Other real estate owned ("OREO") 146,362 116,705 Deferred tax asset, net 958,214 989,767 Miscellaneous assets and receivables 770,730 567,327 Total other assets $ 3,092,266 $ 2,882,868 Income tax receivables Income tax receivables consists primarily of accrued federal tax receivables. Derivative assets at fair value Derivative assets at fair value represent the net amount of derivatives presented in the Condensed Consolidated Financial Statements , including the impact of amounts offsetting recognized assets. Refer to the offsetting of financial assets table in Note 11 to these Condensed Consolidated Financial Statements for the detail of these amounts. MSRs Residential real estate The Company maintains an MSR asset for sold residential real estate loans serviced for others. At September 30, 2017 and December 31, 2016 , the balance of these loans serviced for others accounted for at fair value was $15.1 billion and $15.4 billion , respectively. The Company accounts for a majority of its residential MSRs using the FVO. Changes in fair value are recorded through the Mortgage banking income, net line of the Condensed Consolidated Statements of Operations . The fair value of the MSRs at September 30, 2017 and December 31, 2016 was $143.5 million and $146.6 million , respectively. See further discussion on the valuation of the MSRs in Note 16 . As deemed appropriate, the Company economically hedges MSRs using interest rate swaps and forward contracts to purchase MBS. See further discussion on these derivative activities in Note 11 to these Condensed Consolidated Financial Statements . The remainder of MSRs not accounted for using the FVO are accounted for at lower of cost or market. For the three-month and nine-month periods ended September 30, 2017 , the Company recorded net changes in the fair value of MSRs due to valuation totaling $(1.6) million and $(1.3) million , respectively, compared to $7.7 million and $(18.1) million for the corresponding periods in 2016 . The following table presents a summary of activity for the Company's residential MSRs that are included in the Condensed Consolidated Balance Sheets . NOTE 8. OTHER ASSETS (continued) Three-Month Period Ended Nine-Month Period Ended September 30, 2017 September 30, 2016 September 30, 2017 September 30, 2016 (in thousands) Fair value at beginning of period (1) $ 146,091 $ 117,792 $ 146,589 $ 147,233 Mortgage servicing assets recognized 4,099 6,057 12,696 14,450 Principal reductions (5,088 ) (5,446 ) (14,446 ) (17,456 ) Change in fair value due to valuation assumptions (1,578 ) 7,711 (1,315 ) (18,113 ) Fair value at end of period (1) $ 143,524 $ 126,114 $ 143,524 $ 126,114 (1) The Company had total MSRs of $147.0 million and $150.3 million as of September 30, 2017 , and December 31, 2016 , respectively. The Company has elected to account for the majority of its MSR balance using the FVO, while the remainder of the MSRs are accounted for using the lower of cost or market and are not presented within this table. Fee income and gain on sale of mortgage loans Included in Mortgage banking income, net on the Condensed Consolidated Statements of Operations was mortgage servicing fee income of $10.2 million and $31.3 million for the three-month and nine-month periods ended September 30, 2017 , respectively, compared to $10.8 million and $32.4 million for the corresponding periods in 2016 . The Company had gains on sales of mortgage loans included in Mortgage banking income, net on the Condensed Consolidated Statements of Operations of $13.6 million and $19.3 million for the three-month and nine-month periods ended September 30, 2017 , respectively, compared to $8.0 million and $18.1 million for the corresponding periods in 2016 . Other repossessed assets and OREO Other repossessed assets primarily consist of SC's vehicle inventory, which is obtained through repossession. OREO consists primarily of the Company's foreclosed properties. Deferred tax assets, net The Company recorded $958.2 million of deferred tax assets, net as of September 30, 2017 , compared to $989.8 million at December 31, 2016 . Miscellaneous assets and receivables Miscellaneous assets and receivables includes subvention receivables in connection with the Chrysler Agreement, investment and capital market receivables, and unapplied payments. The third quarter increase is due to a receivable for trade date sale of $110.0 million at SBNA, $81.0 million related to a receivable from customers and brokers associated with unsettled security trades, and $16.4 million related to capital market receivable at SIS, offset by a decrease in subvention receivables of $59.1 million as of September 30, 2017 .

DEPOSITS AND OTHER CUSTOMER ACC

DEPOSITS AND OTHER CUSTOMER ACCOUNTS	9 Months Ended
	Sep. 30, 2017
Deposits [Abstract]
DEPOSITS AND OTHER CUSTOMER ACCOUNTS	DEPOSITS AND OTHER CUSTOMER ACCOUNTS Deposits and other customer accounts are summarized as follows: September 30, 2017 December 31, 2016 Balance Percent of total deposits Balance Percent of total deposits (in thousands) Interest-bearing demand deposits $ 8,635,650 14.0 % $ 11,284,881 16.8 % Non-interest-bearing demand deposits 15,950,662 25.8 % 15,413,609 22.9 % Savings 6,012,896 9.7 % 5,988,852 8.9 % Customer repurchase accounts 918,033 1.5 % 868,544 1.3 % Money market 24,625,925 39.8 % 24,511,906 36.5 % Certificates of deposit ("CDs") 5,734,642 9.2 % 9,172,898 13.6 % Total Deposits (1) $ 61,877,808 100.0 % $ 67,240,690 100.0 % (1) Includes foreign deposits, as defined by the FRB, of $9.8 billion and $10.7 billion at September 30, 2017 and December 31, 2016 , respectively. Deposits collateralized by investment securities, loans, and other financial instruments totaled $2.3 billion and $3.0 billion at September 30, 2017 and December 31, 2016 , respectively. Demand deposit overdrafts that have been reclassified as loan balances were $46.2 million and $42.3 million at September 30, 2017 and December 31, 2016 , respectively.

BORROWINGS

BORROWINGS	9 Months Ended
	Sep. 30, 2017
Debt Disclosure [Abstract]
BORROWINGS	BORROWINGS Total borrowings and other debt obligations at September 30, 2017 were $41.4 billion , compared to $43.5 billion at December 31, 2016 . The Company's debt agreements impose certain limitations on dividends other payments and transactions. The Company is currently in compliance with these limitations. Periodically, as part of the Company's wholesale funding management, it opportunistically repurchases outstanding borrowings in the open market and subsequently retires the obligations. Bank During the first quarter of 2017, the Bank repurchased $881.0 million of its 2.00% senior notes due 2018 and senior floating rate notes due 2018. During the second quarter of 2017, the Bank repurchased $14.2 million of its real estate investment trust ("REIT") preferred debt. Subsequent to the third quarter, on October 18, 2017, the Bank repurchased $307.8 million of its 8.75% subordinated notes due 2018. The Bank recorded loss on debt extinguishment related to this repurchase of $14.0 million . The Bank did no t repurchase any outstanding borrowings in the open market during the three- or nine-month period ended September 30, 2016 . SHUSA During the first quarter of 2017, the Company issued $1.0 billion in aggregate principal amount of its 3.70% senior notes due March 2022. The proceeds of these notes were primarily used for general corporate purposes. NOTE 10. BORROWINGS (continued) During the second quarter of 2017, the Company issued $759.7 million in aggregate principal amount of its senior floating rate notes in two separate private offerings. These notes have a floating rate equal to the three-month London Interbank Offered Rate (“LIBOR") plus 100 basis points . The proceeds of these notes will be used for general corporate purposes. During the third quarter of 2017, the Company issued $1.24 billion in aggregate principal amount of its senior notes, comprised of an additional $440.0 million of 3.70% senior notes due March 2022 and $800.0 million of 4.40% senior notes due May 2027. The Company also repurchased $255.4 million of its 3.45% senior notes due in August 2018. In addition, the Company redeemed and extinguished $70.3 million and $10.0 million of its Capital Trust VI junior subordinated debentures due June 2036. The Company did no t repurchase any outstanding borrowings in the open market during the three- or nine-month periods ended September 30, 2016 . On October 6, 2017, the Company issued $302.6 million in aggregate principal amount of its senior floating rate notes. These senior floating rate notes have a floating rate equal to the three-month LIBOR plus 100 basis points , with a maturity of January 2020. The proceeds of these notes will be used for general corporate purposes. The Company recorded loss on debt extinguishment related to debt repurchases and early repayments at SHUSA and the Bank of $5.6 million and $16.3 million in total for the three-month and nine-month periods ended September 30, 2017 , respectively. During the three-month and nine-month periods ended September 30, 2016 , the Company recorded loss on debt extinguishment related to repurchases of FHLB advances of $10.2 million and $88.7 million , respectively. NOTE 10. BORROWINGS (continued) Parent Company and other IHC Entities Borrowings and Debt Obligations The following table presents information regarding the Parent Company and its subsidiaries' borrowings and other debt obligations at the dates indicated: September 30, 2017 December 31, 2016 Balance Effective Rate Balance Effective Rate (dollars in thousands) Parent Company Senior notes, due November 2017 (1) $ 599,861 2.93 % $ 599,206 2.67 % 3.45% senior notes, due August 2018 244,213 3.62 % 498,604 3.62 % 2.70% senior notes, due May 2019 998,060 2.82 % 997,207 2.82 % 2.65% senior notes, due April 2020 995,842 2.82 % 994,672 2.82 % 3.70% senior notes, due March 2022 (2) 1,440,039 3.74 % — — % 4.50% senior notes, due July 2025 1,095,324 4.56 % 1,094,955 4.56 % 4.40% senior notes, due July 2027 794,838 4.48 % — — % Junior subordinated debentures - Capital Trust VI , due June 2036 (3) — — % 69,798 7.91 % Common securities - Capital Trust VI (3) — — % 10,000 7.91 % Junior subordinated debentures - Capital Trust IX, due July 2036 149,455 3.13 % 149,434 2.49 % Common securities - Capital Trust IX 4,640 3.13 % 4,640 2.49 % Senior notes, due July 2019 (4) 388,532 2.27 % — — % Senior notes, due September 2019 (4) 370,730 2.30 % — — % Other IHC Entities Overnight Funds Purchase, due within one year, due October 2017 580 1.05 % 830 0.50 % 2.00% subordinated debt, maturing through 2042 40,793 2.00 % 40,457 2.00 % Short-term borrowings, due within one year, due October 2017 194,000 1.13 % 54,000 0.63 % Total due to others overnight, due within one year, due October 2017 15,000 1.13 % 17,000 0.63 % Short-term borrowings, due within one year, October 2017 54,471 0.25 % 207,173 0.25 % Total Parent Company and other subsidiaries' borrowings and other debt obligations $ 7,386,378 3.35 % $ 4,737,976 3.21 % (1) These notes bear interest at a rate equal to the three-month LIBOR plus 145 basis points per annum. (2) During the first quarter of 2017, the Company issued $1.0 billion in aggregate principal amount of its 3.70% senior notes due March 2022. During the third quarter of 2017, the Company issued an additional $440.0 million of 3.70% senior notes due March 2022. (3) The Company redeemed and extinguished $70.3 million and $10.0 million of its Capital Trust VI junior subordinated debentures and common securities due June 2036. (4) These notes bear interest at a rate equal to the three-month LIBOR plus 100 basis points per annum. NOTE 10. BORROWINGS (continued) Bank Borrowings and Debt Obligations The following table presents information regarding the Bank's borrowings and other debt obligations at the dates indicated: September 30, 2017 December 31, 2016 Balance Effective Rate Balance Effective Rate (dollars in thousands) 2.00% senior notes, due January 2018 $ 77,001 2.24 % $ 748,143 2.24 % Senior notes, due January 2018 (1) 41,900 2.35 % 249,705 1.99 % 8.750% subordinated debentures, due May 2018 (2) 499,456 8.92 % 498,882 8.92 % Subordinated term loan, due February 2019 111,697 7.12 % 122,313 6.78 % FHLB advances, maturing through July 2019 4,550,000 1.41 % 5,950,000 0.85 % Securities sold under repurchase agreements 20,000 1.35 % — — % REIT preferred, due May 2020 (3) 143,814 13.30 % 156,457 13.46 % Subordinated term loan, due August 2022 28,524 8.89 % 29,202 8.35 % Total Bank borrowings and other debt obligations $ 5,472,392 2.58 % $ 7,754,702 1.92 % (1) These notes bear interest at a rate equal to the three-month LIBOR plus 93 basis points per annum. (2) On October 18, 2017 the Bank repurchased $307.8 million of its 8.75% subordinated notes due 2018. (3) During the second quarter of 2017, the Company repurchased $14.2 million of the REIT preferred notes. The Bank had outstanding irrevocable letters of credit totaling $762.5 million from the FHLB of Pittsburgh at September 30, 2017 , used to secure uninsured deposits placed with the Bank by state and local governments and their political subdivisions. NOTE 10. BORROWINGS (continued) Revolving Credit Facilities The following tables present information regarding SC's credit facilities as of September 30, 2017 and December 31, 2016 : September 30, 2017 Balance Committed Amount Effective Rate Assets Pledged Restricted Cash Pledged (dollars in thousands) Warehouse line, maturing on various dates (1) $ 258,545 $ 1,250,000 1.21 % $ 387,668 $ 11,554 Warehouse line, due November 2018 57,820 500,000 4.54 % 63,712 2,215 Warehouse line, due August 2018 (2) — 780,000 1.39 % 2,329 121 Warehouse line, due August 2018 (3) 2,766,543 3,120,000 2.22 % 3,724,088 61,367 Warehouse line, due October 2018 445,277 1,800,000 3.45 % 661,090 12,644 Warehouse line, due October 2018 87,965 400,000 3.72 % 132,197 2,852 Warehouse line, due January 2018 181,083 500,000 2.96 % 276,519 — Warehouse line, due November 2018 274,499 1,000,000 3.44 % 401,219 7,920 Warehouse line, due October 2017 (4) 235,700 300,000 2.67 % 276,521 9,278 Repurchase facility, due December 2017 (5) 254,120 254,120 3.35 % — 13,708 Repurchase facility, due April 2018 (5) 202,311 202,311 2.62 % — — Repurchase facility, due March 2018 (5) 148,690 148,690 3.88 % — — Repurchase facility, due November 2017 (5) 53,335 53,335 2.43 % — — Line of credit with related party, due December 2017 (6) — 1,000,000 3.04 % — — Line of credit with related party, due December 2018 (6) — 1,000,000 3.09 % — — Line of credit with related party, due December 2018 (6) 265,400 750,000 3.77 % — — Total SC revolving credit facilities $ 5,231,288 $ 13,058,456 2.63 % $ 5,925,343 $ 121,659 (1) As of September 30, 2017 , half of the outstanding balance on this facility will mature in March 2018 and half matures in March 2019. (2) This line is held exclusively for financing of Chrysler Capital loans. (3) This line is held exclusively for financing of Chrysler Capital leases. (4) In October 2017, the warehouse line that matured was extended to December 2017. (5) These repurchase facilities are collateralized by securitization notes payable retained by SC. No portion of these facilities is unsecured. These facilities have rolling maturities of up to one year . (6) These lines are also collateralized by securitization notes payable and residuals retained by SC. As of September 30, 2017 , no portion of these facilities was unsecured. NOTE 10. BORROWINGS (continued) December 31, 2016 Balance Committed Amount Effective Assets Pledged Restricted Cash Pledged (dollars in thousands) Warehouse line, maturing on various dates (1) $ 462,085 $ 1,250,000 2.52 % $ 653,014 $ 14,916 Warehouse line, due August 2018 (2) 534,220 780,000 1.98 % 608,025 24,520 Warehouse line, due August 2018 (3) 3,119,943 3,120,000 1.91 % 4,700,774 70,991 Warehouse line, due October 2018 (5) 702,377 1,800,000 2.51 % 994,684 23,378 Warehouse line, due October 2018 202,000 400,000 2.22 % 290,867 5,435 Warehouse line, due January 2018 153,784 500,000 3.17 % 213,578 — Warehouse line, due November 2018 578,999 1,000,000 1.56 % 850,758 17,642 Warehouse line, due October 2017 243,100 300,000 2.38 % 295,045 9,235 Warehouse line, due November 2018 — 500,000 2.07 % — — Repurchase facility, due December 2017 (4) 507,800 507,800 2.83 % — 22,613 Repurchase facility, due April 2017 (4) 235,509 235,509 2.04 % — — Line of credit with related party, due December 2017 (5) 1,000,000 1,000,000 2.86 % — — Line of credit with related party, due December 2017 (5) 500,000 500,000 3.04 % — — Line of credit with related party, due December 2018 (5) 175,000 500,000 3.87 % — — Line of credit with related party, due December 2018 (5) 1,000,000 1,000,000 2.88 % — — Total SC revolving credit facilities $ 9,414,817 $ 13,393,309 2.36 % $ 8,606,745 $ 188,730 (1) Half of the outstanding balance on this facility had matured in March 2017 and half will mature in March 2018. (2) This line is held exclusively for financing of Chrysler Capital loans. (3) This line is held exclusively for financing of Chrysler Capital leases. (4) These repurchase facilities are collateralized by securitization notes payable retained by SC. No portion of these facilities are unsecured. These facilities have rolling maturities of up to one year . (5) These lines are also collateralized by securitization notes payable and residuals retained by SC. As of December 31, 2016 , $1.3 billion of the aggregate outstanding balances on these credit facilities was unsecured. Secured Structured Financings The following tables present information regarding SC's secured structured financings as of September 30, 2017 and December 31, 2016 : September 30, 2017 Balance Initial Note Amounts Issued Initial Weighted Average Interest Rate Range Collateral Restricted Cash (dollars in thousands) SC public securitizations, maturing on various dates (1,2) $ 14,930,690 $ 35,870,432 0.90% - 2.80% $ 19,625,345 $ 1,487,227 SC privately issued amortizing notes, maturing on various dates (1) 8,330,626 12,229,241 0.88% - 2.86% 9,923,095 371,117 Total SC secured structured financings $ 23,261,316 $ 48,099,673 0.88% - 2.86% $ 29,548,440 $ 1,858,344 (1) SC has entered into various securitization transactions involving its retail automobile installment loans and leases. These transactions are accounted for as secured financings and therefore both the securitized RICs, and the related securitization debt issued by SPEs, remain on the Condensed Consolidated Balance Sheets . The maturity of this debt is based on the timing of repayments from the securitized assets. (2) Securitizations executed under Rule 144A of the Securities Act of 1933 (the “Securities Act”) are included within this balance. NOTE 10. BORROWINGS (continued) December 31, 2016 Balance Initial Note Amounts Issued Initial Weighted Average Interest Rate Range Collateral Restricted Cash (dollars in thousands) SC public securitizations, maturing on various dates (1,2) $ 13,444,543 $ 32,386,082 0.89% - 2.46% $ 17,474,524 $ 1,423,599 SC privately issued amortizing notes, maturing on various dates (1) 8,172,407 14,085,991 0.88% - 2.86% 12,021,887 500,868 Total SC secured structured financings $ 21,616,950 $ 46,472,073 0.88% - 2.86% $ 29,496,411 $ 1,924,467 (1) SC has entered into various securitization transactions involving its retail automobile installment loans and leases. These transactions are accounted for as secured financings and therefore both the securitized RICs, and the related securitization debt issued by SPEs, remain on the Condensed Consolidated Balance Sheets . The maturity of this debt is based on the timing of repayments from the securitized assets. (2) Securitizations executed under Rule 144A of the Securities Act are included within this balance. Most of SC's secured structured financings are in the form of public, SEC-registered securitizations. The Company also executes private securitizations under Rule 144A of the Securities Act, and periodically issues private term amortizing notes, which are structured similarly to securitizations but are acquired by banks and conduits. The Company's securitizations and private issuances are collateralized by RICs or vehicle leases.

DERIVATIVES

DERIVATIVES	9 Months Ended
	Sep. 30, 2017
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVES	DERIVATIVES General The Company uses derivative financial instruments primarily to help manage exposure to interest rate, foreign exchange, equity and credit risk, as well as to reduce the effects that changes in interest rates may have on net income, the fair value of assets and liabilities, and cash flows. The Company also enters into derivatives with customers to facilitate their risk management activities. The Company uses derivative financial instruments as risk management tools and not for speculative trading purposes. The fair value of all derivative balances is recorded within Other assets and Other liabilities on the Condensed Consolidated Balance Sheet . See Note 16 for discussion of the valuation methodology for derivative instruments. Derivatives represent contracts between parties that usually require little or no initial net investment and result in one party delivering cash or another type of asset to the other party based on a notional amount and an underlying asset, index or interest rate as specified in the contract. Derivative transactions are often measured in terms of notional amount, but this amount is generally not exchanged, is not recorded on the balance sheet, and does not represent the Company`s exposure to credit loss. The notional amount is the basis on which the financial obligation of each party to the contract is calculated to determine required payments under the derivative contract. The Company controls the credit risk of its derivative contracts through credit approvals, limits and monitoring procedures. The underlying asset is typically a referenced interest rate (commonly the Overnight Indexed Swap ("OIS") rate or LIBOR), security, credit spread or index. The Company’s capital markets and mortgage banking activities are subject to price risk. The Company employs various tools to measure and manage price risk in its portfolios. In addition, the Board of Directors has established certain limits relative to positions and activities. The level of price risk exposure at any given time depends on the market environment and expectations of future price and market movements and will vary from period to period. NOTE 11. DERIVATIVES (continued) Credit Risk Contingent Features The Company has entered into certain derivative contracts that require the posting of collateral to counterparties when those contracts are in a net liability position. The amount of collateral to be posted is based on the amount of the net liability and thresholds generally related to the Company's long-term senior unsecured credit ratings. In a limited number of instances, counterparties also have the right to terminate their International Swaps and Derivatives Association, Inc. ("ISDA") Master Agreements if the Company's ratings fall below a specified level, typically investment grade. As of September 30, 2017 , derivatives in this category had a fair value of $7.8 million . The credit ratings of the Company and Bank are currently considered investment grade. During the third quarter of 2017 , no additional collateral would be required if there were a further 1 - or 2 - notch downgrade by either Standard & Poor's ("S&P") or Moody's Investor Services ("Moody's"). As of September 30, 2017 and December 31, 2016 , the aggregate fair value of all derivative contracts with credit risk contingent features (i.e., those containing collateral posting or termination provisions based on the Company's ratings) that were in a net liability position totaled $21.2 million and $27.0 million , respectively. The Company had $19.1 million and $28.3 million in cash and securities collateral posted to cover those positions as of September 30, 2017 and December 31, 2016 , respectively. Hedge Accounting Management uses derivative instruments designated as hedges to mitigate the impact of interest rate movements on the fair value of certain assets and liabilities, and on highly probable forecasted cash flows. These instruments primarily include interest rate swaps that have underlying interest rates based on key benchmark indices and forward sale or purchase commitments. The nature and volume of the derivative instruments used to manage interest rate risk depend on the level and type of assets and liabilities on the balance sheet and the risk management strategies for the current and anticipated interest rate environment. Interest rate swaps are generally used to convert fixed-rate assets and liabilities to variable rate assets and liabilities and vice versa. The Company utilizes interest rate swaps that have a high degree of correlation to the related financial instrument. Fair Value Hedges During the three-month period ended June 30, 2017, the Company entered into interest rate swaps to hedge the interest rate risk on certain fixed-rate borrowings. These derivatives were designated as fair value hedges at inception of the hedge relationship. The Company included all components of each derivative's gain or loss in the assessment of hedge effectiveness. The earnings impact of the ineffective portion of these hedges was not material for the three-month and nine-month periods ended September 30, 2017 . The Company terminated the interest rate swap during the three-month period ended September 30, 2017. Cash Flow Hedges The Company has outstanding interest rate swap agreements designed to hedge a portion of the Company’s floating rate assets, and liabilities (including its borrowed funds). All of these swaps have been deemed as highly effective cash flow hedges. The effective portion of the hedging gains and losses associated with these hedges is recorded in accumulated other comprehensive income; the ineffective portion of the hedging gains and losses is recorded in earnings. The last of the hedges is scheduled to expire in December 2030 . The Company includes all components of each derivative's gain or loss in the assessment of hedge effectiveness. The earnings impact of the ineffective portion of these hedges was not material for the nine-month periods ended September 30, 2017 and 2016 . As of September 30, 2017 , the Company expected $1.4 million of gross gains recorded in accumulated other comprehensive loss to be reclassified to earnings during the subsequent twelve months as the future cash flows occur. NOTE 11. DERIVATIVES (continued) Derivatives Designated in Hedge Relationships – Notional and Fair Values Derivatives designated as accounting hedges at September 30, 2017 and December 31, 2016 included: Notional Amount Asset Liability Weighted Average Receive Rate Weighted Average Pay Rate Weighted Average Life (Years) (dollars in thousands) September 30, 2017 Cash flow hedges: Pay fixed — receive floating interest rate swaps 5,235,818 40,173 5,304 1.27 % 1.25 % 2.26 Pay variable - receive fixed interest rate swaps 4,000,000 467 51,508 1.41 % 1.24 % 3.23 Total $ 9,235,818 $ 40,640 $ 56,812 1.33 % 1.24 % 2.68 December 31, 2016 Cash flow hedges: Pay fixed — receive floating interest rate swaps (1) $ 8,124,172 $ 45,681 $ 5,083 0.83 % 1.13 % 2.57 Pay variable - receive fixed interest rate swaps (1) 2,000,000 — 54,729 1.19 % 0.62 % 4.79 Total $ 10,124,172 $ 45,681 $ 59,812 0.91 % 1.03 % 3.01 (1) The prior period amounts have been revised. The revision had no impact on the Company's Consolidated Balance Sheets or its results of operations. During the third quarter of 2017 , the Company terminated fair value hedges with a notional of $650.0 million . The fair value mark of the previously hedged debt will be amortized into interest expense over the remaining term of the debt. The amounts previously deferred in AOCI will be amortized into interest expense as the hedged cash flows impact interest expense. See Note 13 for detail of the amounts included in accumulated other comprehensive income related to derivatives activity. Other Derivative Activities The Company also enters into derivatives that are not designated as accounting hedges under GAAP. The majority of these derivatives are customer-related derivatives relating to foreign exchange and lending arrangements, as well as derivatives to hedge interest rate risk on SC's secured structured financings and the borrowings under its revolving credit facilities. SC uses both interest rate swaps and interest rate caps to satisfy these requirements and to hedge the variability of cash flows on securities issued by Trusts and borrowings under its warehouse facilities. In addition, derivatives are used to manage risks related to residential and commercial mortgage banking and investing activities. Although these derivatives are used to hedge risk and are considered economic hedges, they are not designated as accounting hedges because the contracts they are hedging are typically also carried at fair value on the balance sheet, resulting in generally symmetrical accounting treatment for the hedging instrument and the hedged item. Mortgage Banking Derivatives The Company's derivatives portfolio includes mortgage banking interest rate lock commitments, forward sale commitments and interest rate swaps. As part of its overall business strategy, the Company originates fixed-rate residential mortgages. It sells a portion of this production to the FHLMC, the FNMA, and private investors. The Company uses forward sales as a means of hedging against the economic impact of changes in interest rates on the mortgages that are originated for sale and on interest rate lock commitments. NOTE 11. DERIVATIVES (continued) The Company typically retains the servicing rights related to residential mortgage loans that are sold. Most of the Company`s residential MSRs are accounted for at fair value. As deemed appropriate, the Company economically hedges MSRs using interest rate swaps and forward contracts to purchase MBS. Customer-related derivatives The Company offers derivatives to its customers in connection with their risk management needs. These financial derivative transactions primarily consist of interest rate swaps, caps, floors and foreign exchange contracts. Risk exposure from customer positions is managed through transactions with other dealers, including Santander. Other derivative activities The Company uses foreign exchange contracts to manage the foreign exchange risk associated with certain foreign currency-denominated assets and liabilities. Foreign exchange contracts, which include spot and forward contracts as well as cross-currency swaps, represent agreements to exchange the currency of one country for the currency of another country at an agreed-upon price on an agreed-upon settlement date. Exposure to gains and losses on these contracts will increase or decrease over their respective lives as currency exchange and interest rates fluctuate. Other derivative instruments primarily include forward contracts related to certain investment securities sales, an OIS, a total return swap on Visa, Inc. Class B common shares, and equity options, which manage the Company's market risk associated with certain investments and customer deposit products. Derivatives Not Designated in Hedge Relationships – Notional and Fair Values Other derivative activities at September 30, 2017 and December 31, 2016 included: Notional Asset derivatives Fair value Liability derivatives Fair value September 30, 2017 December 31, 2016 September 30, 2017 December 31, 2016 September 30, 2017 December 31, 2016 (in thousands) Mortgage banking derivatives: Forward commitments to sell loans $ 354,698 $ 693,137 $ 586 $ 8,577 $ — $ — Interest rate lock commitments 181,810 253,568 2,564 2,316 — — Mortgage servicing 330,000 295,000 3,334 838 605 1,635 Total mortgage banking risk management 866,508 1,241,705 6,484 11,731 605 1,635 Customer related derivatives: Swaps receive fixed 9,175,060 9,646,151 106,446 127,123 42,410 49,642 Swaps pay fixed 9,441,107 9,785,170 74,067 85,877 74,939 97,759 Other 2,214,898 1,611,342 15,507 3,421 13,891 1,989 Total customer related derivatives 20,831,065 21,042,663 196,020 216,421 131,240 149,390 Other derivative activities: Foreign exchange contracts 3,056,076 3,366,483 33,767 56,742 35,550 46,430 Interest rate swap agreements 1,507,232 1,064,289 8,801 2,075 1,884 2,647 Interest rate cap agreements 11,927,449 9,491,468 116,646 76,387 26,255 — Options for interest rate cap agreements 11,900,578 9,463,935 26,304 — 116,563 76,281 Total return settlement — 658,471 — — — 30,618 Other 1,239,201 1,265,583 9,307 12,293 14,292 16,325 Total $ 51,328,109 $ 47,594,597 $ 397,329 $ 375,649 $ 326,389 $ 323,326 NOTE 11. DERIVATIVES (continued) The Company purchased price holdback payments and total return settlement payments that were considered to be derivatives, collectively referred to herein as total return settlement, and accordingly were marked to fair value each reporting period. The Company was obligated to make purchase price holdback payments on a periodic basis to a third-party originator of loans that the Company has purchased, when losses are lower than originally expected. The Company also was obligated to make total return settlement payments to this third-party originator in 2016 and 2017 if returns on the purchased loans are greater than originally expected. All purchase price holdback payments and all total return settlement payments due in 2016 and 2017 have been made and as of September 30, 2017 , the derivative instrument has been settled. Gains (Losses) on All Derivatives The following Condensed Consolidated Statement of Operations line items were impacted by the Company’s derivative activities for the nine-month periods ended September 30, 2017 and 2016 : Three-Month Period Nine-Month Period Derivative Activity (1) Line Item 2017 2016 2017 2016 (in thousands) Fair value hedges: Cross-currency swaps (2) Miscellaneous income $ — $ — $ — $ 174 Interest rate swaps Miscellaneous income (235 ) 190 (2,397 ) 1,959 Cash flow hedges: Pay fixed-receive variable interest rate swaps Net interest income (1,846 ) (254 ) (8,317 ) (4,379 ) Pay variable receive-fixed interest rate swap Net interest income (1,668 ) — (7,955 ) — Other derivative activities: Forward commitments to sell loans Mortgage banking income (667 ) 4,128 (7,991 ) (4,348 ) Interest rate lock commitments Mortgage banking income (332 ) (793 ) 248 6,645 Mortgage servicing Mortgage banking income 1,525 (2,803 ) 3,525 21,024 Customer related derivatives Miscellaneous income 627 24,108 (2,385 ) 18,985 Foreign exchange Miscellaneous income 1,951 967 5,097 4,694 Interest rate swaps, caps, and options Miscellaneous income 1,918 4,329 3,429 (1,790 ) Net interest income (552 ) 12,391 3,110 42,563 Total return settlement Other administrative expenses — 343 (505 ) (2,337 ) Other Miscellaneous income (303 ) (765 ) (1,247 ) 974 (1) Gains are disclosed as positive numbers while losses are shown as a negative number regardless of the line item being affected. (2) Cross currency swaps designated as hedges matured in the first quarter of 2016 . Disclosures about Offsetting Assets and Liabilities The Company enters into legally enforceable master netting agreements, which reduce risk by permitting netting of transactions with the same counterparty on the occurrence of certain events. A master netting agreement allows two counterparties the ability to net-settle amounts under all contracts, including any related collateral posted, through a single payment and in a single currency. The right to offset and certain terms regarding the collateral process, such as valuation, credit events and settlement, are contained in the ISDA master agreement. The Company's financial instruments, including resell and repurchase agreements, securities lending arrangements, derivatives and cash collateral, may be eligible for offset on its Condensed Consolidated Balance Sheet . NOTE 11. DERIVATIVES (continued) The Company has elected to present derivative balances on a gross basis even if the derivative is subject to a legally enforceable master netting ISDA for all trades executed after April 1, 2013. Collateral that is received or pledged for these transactions is disclosed within the “Gross amounts not offset in the Condensed Consolidated Balance Sheet ” section of the tables below. Prior to April 1, 2013, the Company had elected to net all caps, floors, and interest rate swaps when it had an ISDA with the counterparty. The collateral received or pledged in connection with these transactions is disclosed within the “Gross amounts offset in the Condensed Consolidated Balance Sheet " section of the tables below. Information about financial assets and liabilities that are eligible for offset on the Condensed Consolidated Balance Sheet as of September 30, 2017 and December 31, 2016 , respectively, is presented in the following tables: Offsetting of Financial Assets Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet Gross Amounts of Recognized Assets Gross Amounts Offset in the Condensed Consolidated Balance Sheet Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheet Financial Instruments Cash Collateral Received Net Amount (in thousands) September 30, 2017 Cash flow hedges 40,640 — 40,640 — 22,524 18,116 Other derivative activities (1) 394,520 6,702 387,818 4,940 90,510 292,368 Total derivatives subject to a master netting arrangement or similar arrangement 435,160 6,702 428,458 4,940 113,034 310,484 Total derivatives not subject to a master netting arrangement or similar arrangement (2) 2,809 — 2,809 — — 2,809 Total Derivative Assets $ 437,969 $ 6,702 $ 431,267 $ 4,940 $ 113,034 $ 313,293 December 31, 2016 Cash flow hedges $ 45,681 $ — $ 45,681 $ — $ 21,690 $ 23,991 Other derivative activities (1) 374,052 7,551 366,501 4,484 39,474 322,543 Total derivatives subject to a master netting arrangement or similar arrangement 419,733 7,551 412,182 4,484 61,164 346,534 Total derivatives not subject to a master netting arrangement or similar arrangement (2) 1,597 — 1,597 — — 1,597 Total Derivative Assets $ 421,330 $ 7,551 $ 413,779 $ 4,484 $ 61,164 $ 348,131 (1) Includes customer-related and other derivatives. (2) Includes mortgage banking derivatives. NOTE 11. DERIVATIVES (continued) Offsetting of Financial Liabilities Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet Gross Amounts of Recognized Liabilities Gross Amounts Offset in the Condensed Consolidated Balance Sheet Net Amounts of Liabilities Presented in the Condensed Consolidated Balance Sheet Cash Collateral Pledged Net Amount (in thousands) September 30, 2017 Cash flow hedges (3) 56,812 — 56,812 150,150 — Other derivative activities (1) 326,389 21,503 304,886 68,896 235,990 Total derivatives subject to a master netting arrangement or similar arrangement 383,201 21,503 361,698 219,046 235,990 Reverse repurchase, securities borrowing, and similar arrangement 20,000 — 20,000 — 20,000 Total Financial Liabilities $ 403,201 $ 21,503 $ 381,698 $ 219,046 $ 255,990 December 31, 2016 Cash flow hedges (3) $ 59,812 $ — $ 59,812 $ 110,856 $ — Other derivative activities (1) 292,708 34,197 258,511 95,138 163,373 Total derivatives subject to a master netting arrangement or similar arrangement 352,520 34,197 318,323 205,994 163,373 Total derivatives not subject to a master netting arrangement or similar arrangement (2) 30,618 — 30,618 — 30,618 Total Derivative Liabilities $ 383,138 $ 34,197 $ 348,941 $ 205,994 $ 193,991 (1) Includes customer-related and other derivatives (2) Includes mortgage banking derivatives (3) In certain instances, the Company is over-collateralized since the actual amount of cash pledged as collateral exceeds the associated financial liability. As a result, the actual amount of cash collateral pledged that is reported in Other Liabilities may be greater than the amount shown. The prior period have been revised to conform with current period presentation.

INCOME TAXES

INCOME TAXES	9 Months Ended
	Sep. 30, 2017
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES An income tax provision of $93.4 million and $264.4 million was recorded for the three-month and nine-month periods ended September 30, 2017 , respectively, compared to $108.3 million and $340.0 million for the corresponding periods in 2016 . This resulted in an effective tax rate ("ETR") of 28.3% and 27.7% for the three-month and nine-month periods ended September 30, 2017 , respectively, compared to 32.4% and 35.8% for the corresponding periods in 2016 . The decrease in the ETR for the three-month and nine-month periods ended September 30, 2017 was predominantly due to the undistributed net earnings of a Puerto Rico subsidiary that will be indefinitely reinvested outside the U.S. NOTE 12. INCOME TAXES (continued) The Company is subject to the income tax laws of the U.S., its states and municipalities and certain foreign countries. These tax laws are complex and are potentially subject to different interpretations by the taxpayer and the relevant governmental taxing authorities. In establishing a provision for income tax expense, the Company must make judgments and interpretations about the application of these inherently complex tax laws. Actual income taxes paid may vary from estimates depending upon changes in income tax laws, actual results of operations, and the final audit of tax returns by taxing authorities. Tax assessments may arise several years after tax returns have been filed. The Company reviews its tax balances quarterly and, as new information becomes available, the balances are adjusted as appropriate. The Company is subject to ongoing tax examinations and assessments in various jurisdictions. The Company filed a lawsuit against the United States in 2009 in Federal District Court in Massachusetts relating to the proper tax consequences of two financing transactions with an international bank through which the Company borrowed $1.2 billion . As a result of these financing transactions, the Company paid foreign taxes of $264.0 million during the years 2003 through 2007 and claimed a corresponding foreign tax credit for foreign taxes paid during those years, which the Internal Revenue Service ("IRS") disallowed. The IRS also disallowed the Company's deductions for interest expense and transaction costs, totaling $74.6 million in tax liability, and assessed penalties and interest totaling approximately $92.5 million . The Company has paid the taxes, penalties and interest associated with the IRS adjustments for all tax years, and the lawsuit will determine whether the Company is entitled to a refund of the amounts paid. On November 13, 2015, the Federal District Court issued a written opinion in favor of the Company on all contested issues, and in a judgment issued on January 13, 2016, ordered amounts assessed by the IRS for the years 2003 through 2005 to be refunded to the Company. The IRS appealed that judgment. On December 15, 2016, the U.S. Court of Appeals for the First Circuit partially reversed the judgment of the Federal District Court. Pursuant to the First Circuit's decision, the Company is not entitled to claim the foreign tax credits it claimed but will be allowed to exclude from income $132.0 million (representing half of the U.K. taxes the Company paid) and will be allowed to claim the interest expense deductions. The First Circuit ordered the case to be remanded to the Federal District Court for further proceedings to determine, among other issues, whether penalties should be sustained. On March 16, 2017, the Company filed a petition requesting the U.S. Supreme Court to hear its appeal of the First Circuit Court's decision. On June 26, 2017 the U.S. Supreme Court denied the Company’s request, and the case has now been remanded to the Federal District Court as ordered by the Court of Appeals. On remand, the parties are awaiting the Court’s decision on motions for summary judgment filed by the Company regarding the remaining issues. In response to the First Circuit's decision, the Company, at December 31, 2016, used its previously established $230.1 million tax reserve to write off deferred tax assets and a portion of the receivable that would not be realized under the Court's decision. Additionally, the Company established a $36.0 million tax reserve in relation to items that have not yet been determined by the courts, including potential penalties. Over the next 12 months, it is reasonably possible that changes in the reserve for uncertain tax positions could range from a decrease of $36.0 million to an increase of zero . With few exceptions, the Company is no longer subject to federal, state and non-U.S. income tax examinations by tax authorities for years prior to 2003.

ACCUMULATED OTHER COMPREHENSIVE

ACCUMULATED OTHER COMPREHENSIVE INCOME / (LOSS)	9 Months Ended
	Sep. 30, 2017
Equity [Abstract]
ACCUMULATED OTHER COMPREHENSIVE INCOME / (LOSS)	ACCUMULATED OTHER COMPREHENSIVE INCOME / (LOSS) The following table presents the components of accumulated other comprehensive income/(loss), net of related tax, for the three-month and nine-month periods ended September 30, 2017 and 2016 , respectively. Total Other Total Accumulated Three-Month Period Ended September 30, 2017 June 30, 2017 September 30, 2017 Pretax Tax Net Activity Beginning Net Ending (in thousands) Change in accumulated gains/(losses) on cash flow hedge derivative financial instruments $ 5,298 $ (955 ) $ 4,343 Reclassification adjustment for net (losses)/gains on cash flow hedge derivative financial instruments (1) (6,837 ) 2,002 (4,835 ) Net unrealized (losses)/gains on cash flow hedge derivative financial instruments (1,539 ) 1,047 (492 ) $ (2,689 ) $ (492 ) $ (3,181 ) Change in unrealized gains/(losses) on investment securities available-for-sale 16,795 (5,910 ) 10,885 Reclassification adjustment for net (gains)/losses included in net income/(expense) on non-OTTI securities (2) (6,707 ) 2,360 (4,347 ) Reclassification adjustment for net (gains)/losses included in net income/(expense) on OTTI securities — — — Net unrealized gains/(losses) on investment securities available-for-sale 10,088 (3,550 ) 6,538 (94,436 ) 6,538 (87,898 ) Pension and post-retirement actuarial gains/(losses) (3) 912 (355 ) 557 (54,688 ) 557 (54,131 ) As of September 30, 2017 $ 9,461 $ (2,858 ) $ 6,603 $ (151,813 ) $ 6,603 $ (145,210 ) (1) Net (losses)/gains reclassified into Interest on borrowings and other debt obligations in the Condensed Consolidated Statement of Operations for settlements of interest rate swap contracts designated as cash flow hedges. (2) Net (gains)/losses reclassified into Net gain on sale of investment securities sales in the Condensed Consolidated Statement of Operations for the sale of available-for-sale securities. (3) Included in the computation of net periodic pension costs. NOTE 13. ACCUMULATED OTHER COMPREHENSIVE INCOME / (LOSS) (continued) Total Other Total Accumulated Nine-Month Period Ended September 30, 2017 December 31, 2016 September 30, 2017 Pretax Tax Net Activity Beginning Net Ending (in thousands) Change in accumulated gains/(losses) on cash flow hedge derivative financial instruments $ 12,469 $ (2,950 ) $ 9,519 Reclassification adjustment for net (losses)/gains on cash flow hedge derivative financial instruments (1) (8,315 ) 2,340 (5,975 ) Net unrealized gains/(losses) on cash flow hedge derivative financial instruments 4,154 (610 ) 3,544 $ (6,725 ) $ 3,544 $ (3,181 ) Change in unrealized gains/(losses) on investment securities available-for-sale 83,175 (29,892 ) 53,283 Reclassification adjustment for net (gains)/losses included in net income/(expense) on non-OTTI securities (2) (16,276 ) 5,849 (10,427 ) Reclassification adjustment for net (gains)/losses included in net income/(expense) on OTTI securities — — — Net unrealized gains/(losses) on investment securities available-for-sale 66,899 (24,043 ) 42,856 (130,754 ) 42,856 (87,898 ) Pension and post-retirement actuarial gains/(losses) (3) 2,736 (1,138 ) 1,598 (55,729 ) 1,598 (54,131 ) As of September 30, 2017 $ 73,789 $ (25,791 ) $ 47,998 $ (193,208 ) $ 47,998 $ (145,210 ) (1) Net (losses)/gains reclassified into Interest on borrowings and other debt obligations in the Condensed Consolidated Statement of Operations for settlements of interest rate swap contracts designated as cash flow hedges. (2) Net (gains)/losses reclassified into Net gain on sale of investment securities sales in the Condensed Consolidated Statement of Operations for the sale of available-for-sale securities. (3) Included in the computation of net periodic pension costs. NOTE 13. ACCUMULATED OTHER COMPREHENSIVE INCOME / (LOSS) (continued) Total Other Total Accumulated Three-Month Period Ended September 30, 2016 June 30, 2016 September 30, 2016 Pretax Tax Net Activity Beginning Net Ending (in thousands) Change in accumulated gains/(losses) on cash flow hedge derivative financial instruments $ 69,464 $ (15,775 ) $ 53,689 Reclassification adjustment for net gains/(losses) on cash flow hedge derivative financial instruments (1) 254 (115 ) 139 Net unrealized gains/(losses) on cash flow hedge derivative financial instruments 69,718 (15,890 ) 53,828 $ (63,881 ) $ 53,828 $ (10,053 ) Change in unrealized (losses)/gains on investment securities available-for-sale (105,270 ) 38,852 (66,418 ) Reclassification adjustment for net (gains)/losses included in net income/(expense) on non-OTTI securities (2) — — — Reclassification adjustment for net losses/(gains) included in net income/(expense) on OTTI securities (3) — — — Reclassification adjustment for net (gains)/losses included in net income — — — Net unrealized (losses)/gains on investment securities available-for-sale (105,270 ) 38,852 (66,418 ) 83,262 (66,418 ) 16,844 Pension and post-retirement actuarial losses (4) (4,085 ) (364 ) (4,449 ) (56,877 ) (4,449 ) (61,326 ) As of September 30, 2016 $ (39,637 ) $ 22,598 $ (17,039 ) $ (37,496 ) $ (17,039 ) $ (54,535 ) (1) Net gains/(losses) reclassified into Interest on borrowings and other debt obligations in the Condensed Consolidated Statement of Operations for settlements of interest rate swap contracts designated as cash flow hedges. (2) Net (gains)/losses reclassified into Net gain on sale of investment securities sales in the Condensed Consolidated Statement of Operations for the sale of available-for-sale securities. (3) Unrealized losses/(gains) previously recognized in accumulated other comprehensive income on securities for which OTTI was recognized during the period. See further discussion in Note 3 to the Condensed Consolidated Financial Statements . (4) Included in the computation of net periodic pension costs. NOTE 13. ACCUMULATED OTHER COMPREHENSIVE INCOME / (LOSS) (continued) Total Other Total Accumulated Nine-Month Period Ended September 30, 2016 December 31, 2015 September 30, 2016 Pretax Tax Net Activity Beginning Net Ending (in thousands) Change in accumulated (losses)/gains on cash flow hedge derivative financial instruments $ (11,538 ) $ 15,117 $ 3,579 Reclassification adjustment for net gains/(losses) on cash flow hedge derivative financial instruments (1) 4,379 (1,430 ) 2,949 Net unrealized (losses)/gains on cash flow hedge derivative financial instruments (7,159 ) 13,687 6,528 $ (16,581 ) $ 6,528 $ (10,053 ) Change in unrealized gains/(losses) on investment securities available-for-sale 246,508 (99,376 ) 147,132 Reclassification adjustment for net (gains)/losses included in net income/(expense) on non-OTTI securities (2) (57,770 ) 23,398 (34,372 ) Reclassification adjustment for net losses/(gains) included in net income/(expense) on OTTI securities (3) 44 (18 ) 26 Reclassification adjustment for net (gains)/losses included in net income (57,726 ) 23,380 (34,346 ) Net unrealized gains/(losses) on investment securities available-for-sale 188,782 (75,996 ) 112,786 (95,942 ) 112,786 16,844 Pension and post-retirement actuarial losses (4) (2,227 ) (1,092 ) (3,319 ) (58,007 ) (3,319 ) (61,326 ) As of September 30, 2016 $ 179,396 $ (63,401 ) $ 115,995 $ (170,530 ) $ 115,995 $ (54,535 ) (1) Net gains/(losses) reclassified into Interest on borrowings and other debt obligations in the Condensed Consolidated Statement of Operations for settlements of interest rate swap contracts designated as cash flow hedges. (2) Net (gains)/losses reclassified into Net gain on sale of investment securities sales in the Condensed Consolidated Statement of Operations for the sale of available-for-sale securities. (3) Unrealized losses/(gains) previously recognized in accumulated other comprehensive income on securities for which OTTI was recognized during the period. See further discussion in Note 3 to the Condensed Consolidated Financial Statements . (4) Included in the computation of net periodic pension costs.

COMMITMENTS, CONTINGENCIES AND

COMMITMENTS, CONTINGENCIES AND GUARANTEES	9 Months Ended
	Sep. 30, 2017
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS, CONTINGENCIES AND GUARANTEES	COMMITMENTS, CONTINGENCIES AND GUARANTEES Off-Balance Sheet Risk - Financial Instruments In the normal course of business, the Company utilizes a variety of financial instruments with off-balance sheet risk to meet the financing needs of its customers and manage its exposure to fluctuations in interest rates. These financial instruments include commitments to extend credit, letters of credit, loans sold with recourse, forward contracts, and interest rate and cross currency swaps, caps and floors. These financial instruments may involve, to varying degrees, elements of credit, liquidity, and interest rate risk in excess of the amount recognized on the Condensed Consolidated Balance Sheet . The contractual or notional amounts of these financial instruments reflect the extent of involvement the Company has in particular classes of financial instruments. The Company’s exposure to credit loss in the event of non-performance by the other party to the financial instrument for commitments to extend credit, letters of credit and loans sold with recourse is represented by the contractual amount of those instruments. The Company uses the same credit policies in making commitments and conditional obligations as it does for on-balance sheet instruments. For forward contracts and interest rate swaps, caps and floors, the contract or notional amounts do not represent exposure to credit loss. The Company controls the credit risk of its forward contracts and interest rate swaps, caps and floors through credit approvals, limits and monitoring procedures. See Note 11 to these Condensed Consolidated Financial Statements for discussion of all derivative contract commitments. The following table details the amount of commitments at the dates indicated: Other Commitments September 30, 2017 December 31, 2016 (in thousands) Commitments to extend credit $ 29,128,608 $ 28,889,904 Letters of credit 1,608,257 2,071,089 Unsecured revolving lines of credit 27,126 30,547 Recourse exposure on sold loans 70,036 69,877 Commitments to sell loans 29,010 49,121 Total commitments $ 30,863,037 $ 31,110,538 Commitments to Extend Credit Commitments to extend credit generally have fixed expiration dates, are variable rate, and contain provisions that permit the Company to terminate or otherwise renegotiate the contracts in the event of a significant deterioration in the customer’s credit quality. These arrangements normally require payment of a fee by the customer, the pricing of which is based on prevailing market conditions, credit quality, probability of funding, and other relevant factors. Since many of these commitments are expected to expire without being drawn upon, the contract amounts are not necessarily indicative of future cash requirements. Included within the reported balances for Commitments to extend credit at September 30, 2017 and December 31, 2016 are $6.8 billion and $6.3 billion , respectively, of commitments that can be canceled by the Company without notice. The following table details the amount of commitments to extend credit expiring per period as of the dates indicated: September 30, 2017 December 31, 2016 (in thousands) 1 year or less $ 5,223,450 $ 5,656,552 Over 1 year to 3 years 5,226,031 5,265,685 Over 3 years to 5 years 3,909,397 4,680,057 Over 5 years (1) 14,769,730 13,287,610 Total $ 29,128,608 $ 28,889,904 (1) Includes certain commitments to extend credit that do not have a contractual maturity date, but are expected to be outstanding more than 5 years . NOTE 14. COMMITMENTS, CONTINGENCIES AND GUARANTEES (continued) Unsecured Revolving Lines of Credit Such commitments, included in the Commitments to extend credit table above, arise primarily from agreements with customers for unused lines of credit on unsecured revolving accounts and credit cards, provided there is no violation of conditions in the underlying agreement. These commitments, substantially all of which the Company can terminate at any time and which do not necessarily represent future cash requirements, are periodically reviewed based on account usage, customer creditworthiness and loan qualifications. Letters of Credit The Company’s letters of credit meet the definition of a guarantee. Letters of credit commit the Company to make payments on behalf of its customers if specified future events occur. The guarantees are primarily issued to support public and private borrowing arrangements. The weighted average term of these commitments at September 30, 2017 was 13.3 months. The credit risk involved in issuing letters of credit is essentially the same as that involved in extending loan facilities to customers. In the event of a requested draw by the beneficiary that complies with the terms of the letter of credit, the Company would be required to honor the commitment. The Company has various forms of collateral for these letters of credit, including real estate assets and other customer business assets. The maximum undiscounted exposure related to these commitments at September 30, 2017 was $1.6 billion . The fees related to letters of credit are deferred and amortized over the life of the respective commitments, and were immaterial to the Company’s financial statements at September 30, 2017 . Management believes that the utilization rate of these letters of credit will continue to be substantially less than the amount of the commitments, as has been the Company’s experience to date. As of September 30, 2017 and December 31, 2016 , the liability related to these letters of credit was $15.0 million and $8.1 million , respectively, which is recorded within the reserve for unfunded lending commitments in Other liabilities on the Condensed Consolidated Balance Sheet . The credit risk associated with letters of credit is monitored using the same risk rating system utilized within the loan and financing lease portfolio. Also included within the reserve for unfunded lending commitments at September 30, 2017 and December 31, 2016 were lines of credit outstanding of $101.1 million and $114.4 million , respectively. The following table details the amount of letters of credit expiring per period as of the dates indicated: September 30, 2017 December 31, 2016 (in thousands) 1 year or less $ 1,047,330 $ 1,360,495 Over 1 year to 3 years 463,334 399,866 Over 3 years to 5 years 68,451 283,975 Over 5 years 29,142 26,753 Total $ 1,608,257 $ 2,071,089 Loans Sold with Recourse The Company has loans sold with recourse that meet the definition of a guarantee. For loans sold with recourse under the terms of its multifamily sales program with FNMA, the Company retained a portion of the associated credit risk. The UPB outstanding of loans sold in these programs was $152.6 million as of September 30, 2017 and $341.7 million as of December 31, 2016 . As a result of its agreement with FNMA, the Company retained a 100% first loss position on each multifamily loan sold to FNMA until the earlier to occur of (i) the aggregate approved losses on multifamily loans sold to FNMA reaching the maximum loss exposure for the portfolio as a whole of $34.4 million as of September 30, 2017 and $34.4 million as of December 31, 2016 , or (ii) the time when such loans sold to FNMA under this program are fully paid off. Any losses sustained as a result of impediments in standard representations and warranties would be in addition to the maximum loss exposure. NOTE 14. COMMITMENTS, CONTINGENCIES AND GUARANTEES (continued) At the time of the sale, the Company established a liability which represented the fair value of the retained credit exposure and the amount the Company estimates it would have to pay a third party to assume the retained recourse obligation. The estimated liability is calculated as the present value of losses that the portfolio is projected to incur based upon internal specific information and an industry-based default curve with a range of estimated losses. At September 30, 2017 and December 31, 2016 , the Company had $1.6 million and $3.8 million , respectively, of reserves classified in Accrued expenses and payables on the Condensed Consolidated Balance Sheets related to the retained credit exposure for loans sold to the FNMA under this program. The Company's commitment will expire in March 2039 based on the maturity of the loans sold with recourse. Losses sustained by the Company may be offset, or partially offset, by proceeds resulting from the disposition of the underlying mortgaged properties. Approval from the FNMA is required for all transactions related to the liquidation of properties underlying the mortgages. Commitments to Sell Loans The Company enters into forward contracts relating to its mortgage banking business to hedge the exposures from commitments to make new residential mortgage loans with existing customers and from mortgage loans classified as LHFS. These contracts mature in less than one year . SC Commitments SC is committed to purchase certain new advances on personal revolving financings originated by a third-party retailer, along with existing balances on accounts with new advances, for an initial term ending in April 2020 and renewing through April 2022 at the retailer's option. Each customer account generated under the agreements generally is approved with a credit limit higher than the amount of the initial purchase, with each subsequent purchase automatically approved as long as it does not cause the account to exceed its limit and the customer is in good standing. As of September 30, 2017 and December 31, 2016 , SC was obligated to purchase $12.9 million and $12.6 million , respectively, in receivables that had been originated by the retailer but not yet purchased by SC. SC also is required to make a profit-sharing payment to the retailer each month if performance exceeds a specified return threshold. During the year ended December 31, 2015, SC and the third-party retailer executed an amendment that, among other provisions, increases the profit-sharing percentage retained by SC, gives the retailer the right to repurchase up to 9.99% of the existing portfolio at any time during the term of the agreement, and, provided that the repurchase right is exercised, gives the retailer the right to retain up to 20% of new accounts subsequently originated. Under terms of an application transfer agreement with an original equipment manufacturer (“OEM") other than Fiat Chrysler Automobiles US LLC ("FCA"), SC has the first opportunity to review for its own portfolio any credit applications turned down by the OEM's captive finance company. The agreement does not require SC to originate any loans, but for each loan originated SC will pay the OEM a referral fee. In connection with the sale of RICs through securitizations and other sales, SC has made standard representations and warranties customary to the consumer finance industry. Violations of these representations and warranties may require SC to repurchase loans previously sold to on- or off-balance sheet Trusts or other third parties. As of September 30, 2017 , there were no loans that were the subject of a demand to repurchase or replace for breach of representations and warranties for SC's ABS or other sales. In the opinion of management, the potential exposure of other recourse obligations related to SC’s RIC sales agreements will not have a material adverse effect on SC’s consolidated financial position, results of operations, or cash flows. Santander has provided guarantees on the covenants, agreements, and obligations of SC under the governing documents of its warehouse facilities and privately issued amortizing notes. These guarantees are limited to the obligations of SC as servicer. Under terms of the Chrysler Agreement, SC must make revenue sharing payments to FCA and also must make gain-sharing payments to FCA when residual gains on leased vehicles exceed a specified threshold. SC had accrued $13.3 million and $10.1 million at September 30, 2017 and December 31, 2016 , respectively, related to these obligations. NOTE 14. COMMITMENTS, CONTINGENCIES AND GUARANTEES (continued) The Chrysler Agreement requires, among other things, that SC bears the risk of loss on loans originated pursuant to the agreement, but also that FCA shares in any residual gains and losses from consumer leases. The agreement also requires that SC maintains at least $5.0 billion in funding available for dealer inventory financing and $4.5 billion of financing dedicated to FCA retail financing. In turn, FCA must provide designated minimum threshold percentages of its subvention business to SC. The Chrysler Agreement is subject to early termination in certain circumstances, including the failure by either party to comply with certain of its ongoing obligations under the agreement. These obligations include SC's meeting specified escalating penetration rates for the first five years of the agreement. SC has not met these penetration rates at September 30, 2017 . If the Chrysler Agreement were to terminate, there could be a materially adverse impact to our and SC's business financial condition and results of operations. Until January 31, 2017, SC had a flow agreement with Bank of America whereby SC was committed to sell up to $300.0 million of eligible loans to the bank each month. On October 27, 2016, Bank of America notified SC that it was terminating the flow agreement effective January 31, 2017 and, accordingly, the flow agreement has terminated. SC retains servicing on all sold loans and may receive or pay a servicer performance payment based on an agreed-upon formula if performance on the sold loans is better or worse, respectively, than expected performance at the time of sale. Servicer payments are due six years from the cut-off date of each loan sale. SC had accrued $8.1 million and $9.8 million at September 30, 2017 and December 31, 2016 , respectively, related to this obligation. Until May 1, 2017, SC sold loans to Citizens Bank of Pennsylvania ("CBP") under terms of a flow agreement and predecessor sale agreements. Under the flow agreement, as amended, CBP's committed purchases of Chrysler Capital prime loans were a maximum of $200.0 million and a minimum of $50.0 million per quarter. SC retains servicing on the sold loans and will owe CBP a loss-sharing payment capped at 0.5% of the original pool balance if losses exceed a specified threshold, established on a pool-by-pool basis. Loss-sharing payments are due the month in which net losses exceed the established threshold of each loan sale. The Company had accrued $4.9 million and $4.6 million at September 30, 2017 and December 31, 2016, respectively, related to this obligation. As of September 30, 2017 , SC was party to a forward flow asset sale agreement with a third party under the terms of which SC is committed to sell charged-off loan receivables in bankruptcy status on a quarterly basis until sales total at least $200.0 million in proceeds. On June 29, 2015, SC and the third party executed an amendment to the forward flow asset sale agreement which increased the committed sales of charged-off loan receivables in bankruptcy status to $275.0 million . On September 30, 2015, SC and the third party executed a second amendment to the forward flow asset sale agreement which required sales to occur quarterly. On November 13, 2015, SC and the third party executed a third amendment to the forward flow asset sale agreement which increased the committed sales of charged-off loan receivables in bankruptcy status to $350.0 million . However, any sale of more than $275.0 million is subject to a market price check. As of September 30, 2017 and December 31, 2016 , the remaining aggregate commitments were $108.4 million and $166.2 million , respectively. Pursuant to the terms of a separation agreement among SC`s former Chief Executive Officer ("CEO") Thomas G. Dundon, SC, DDFS LLC, the Company and Santander, upon satisfaction of applicable conditions, including receipt of required regulatory approvals, SC will owe Mr. Dundon a cash payment of up to $115.1 million . Refer to Note 15 for additional transactions involving the Company and the former CEO of SC. SC is or may be subject to potential liability under various other contingent exposures. SC had accrued $8.6 million and zero at September 30, 2017 and December 31, 2016 , respectively, for other miscellaneous contingencies. Impact from Hurricanes Our footprint was impacted by three significant hurricanes during the third quarter of 2017, Hurricane Harvey, which struck the State of Texas and surrounding region, Hurricane Irma, which primarily struck the State of Florida, and Hurricane Maria, which struck the island of Puerto Rico. Each of these hurricanes resulted in widespread flooding, power outages and associated damage to real and personal property in the affected areas Our SC subsidiary headquartered in Dallas, Texas, our BSI subsidiary headquartered in Miami, Florida, and our Santander BanCorp, BSPR and SSLLC subsidiaries in Puerto Rico were most directly affected by these hurricanes. In Puerto Rico, there was significant damage to the infrastructure and the power grid in the entire island, which resulted in extended delays in BSPR returning to normal operations. NOTE 14. COMMITMENTS, CONTINGENCIES AND GUARANTEES (continued) The Company assessed the potential additional credit losses related to its consumer and commercial lending exposures in the greater Texas, Florida and Puerto Rico regions and has increased its allowance for loan losses by approximately $95 million in the third quarter of 2017. However, for credit exposures in Puerto Rico, given the current state in the region, the Company has had limited information with which to estimate probable credit losses. As of September 30, 2017, the Company has approximately $3.6 billion of loan exposures in Puerto Rico consisting of $1.7 billion in consumer loans, $1.6 billion in commercial loans, and $300 million in loans to municipalities. The Company will continue to monitor and assess the impact of these hurricanes on our subsidiaries’ businesses and may establish additional reserves for losses in future periods. See discussion under the "Puerto Rico FINRA Arbitrations" section of Note 14 below for further discussion. Other Off-Balance Sheet Risk Other off-balance sheet risk stems from financial instruments that do not meet the definition of guarantees under applicable accounting guidance, and from other relationships that include items such as indemnifications provided in the ordinary course of business and intercompany guarantees. Legal and Regulatory Proceedings Periodically, the Company is party to, or otherwise involved in, various lawsuits, investigations, regulatory matters and other legal proceedings that arise in the ordinary course of business. In view of the inherent difficulty of predicting the outcome of any such lawsuit, investigation, regulatory matter and/or legal proceeding, particularly where the claimants seek very large or indeterminate damages or where the matters present novel legal theories or involve a large number of parties, the Company generally cannot predict the eventual outcome of the pending matters, the timing of the ultimate resolution of the matters, or the eventual loss, fines or penalties related to the matter. Accordingly, except as provided below, the Company is unable to reasonably estimate a range of its potential exposure, if any, to these lawsuits, investigations, regulatory matters and other legal proceedings at this time. However, it is reasonably possible that actual outcomes or losses may differ materially from the Company's current assessments and estimates and any adverse resolution of any of these matters against it could have a material adverse effect on the Company's financial position, liquidity, and results of operations. In accordance with applicable accounting guidance, the Company establishes an accrued liability for litigation, investigation, regulatory matters and other legal proceedings when those matters present material loss contingencies that are both probable and estimable. In such cases, there may be an exposure to loss in excess of any amounts accrued. When a loss contingency is not both probable and estimable, the Company does not establish an accrued liability. As a litigation, investigation or regulatory matter develops, the Company, in conjunction with any outside counsel handling the matter, evaluates on an ongoing basis whether the matter presents a material loss contingency that is probable and estimable. If a determination is made during a given quarter that a material loss contingency is probable and estimable, an accrued liability is established during such quarter with respect to such loss contingency; the Company continues to monitor the matter for further developments that could affect the amount of the accrued liability previously established. As of September 30, 2017 and December 31, 2016, the Company has accrued aggregate legal and regulatory liabilities of $63.7 million and $98.8 million , respectively. Further, the Company believes that the estimate of the aggregate range of reasonably possible losses for legal and regulatory proceedings in excess of reserves established up to $18.0 million as of September 30, 2017. Descriptions of the material lawsuits, regulatory matters and other legal proceedings to which the Company is subject are set forth below. NOTE 14. COMMITMENTS, CONTINGENCIES AND GUARANTEES (continued) OCC Identity Theft Protection Product ("SIP") Matter In 2014, the Bank commenced discussions with the OCC to address concerns that some customers may have paid for but did not receive certain benefits of SIP, an identity theft protection product from the Bank's third-party vendor. On March 26, 2015, the Bank entered into a Consent Cease and Desist Order ("SIP Consent Order") with the OCC regarding identified deficiencies in SBNA's billing practices with regard to SIP. Pursuant to the SIP Consent Order, the Bank paid a civil monetary penalty ("CMP") of $6.0 million and agreed to remediate customers who paid for but may not have received certain benefits of SIP. Prior to entering into the SIP Consent Order, the Bank made $37.3 million in remediation payments to customers, representing the total amount paid for product enrollment. Subsequently, the Bank commenced a further review in order to remediate checking account customers who may have been charged an overdraft fee and credit card customers who may have been charged an over limit fee and/or finance charge related to SIP product fees. The approximate amount of the expected additional remediation is $5.2 million . On June 26, 2015, the Bank sent its formal response to the SIP Consent Order and, on October 15, 2015, the OCC responded objecting to the Bank's response and proposed reimbursement and action plans. On December 14, 2015, the Bank re-submitted a revised response and enhanced reimbursement and action plans and, on December 21, 2015, received a notice of non-objection from the OCC. Since that time, the actions and remediation set forth in the action plans are underway, as is ongoing quarterly reporting to the OCC. CFPB Overdraft Coverage Consent Order On April 1, 2014 , the Bank received a civil investigative demand from the CFPB requesting information and documents in connection with the Bank’s marketing to consumers of overdraft coverage for automated teller machine ("ATM") and onetime debit card transactions through a third-party vendor. On July 14, 2016, the Bank entered into a consent order with the CFPB regarding these practices. Pursuant to the terms of the consent order, the Bank paid a CMP of $10.0 million and agreed to validate the elections made by customers who opted in to overdraft coverage for ATM and onetime debit card transactions in connection with telemarketing by the third-party vendor. The Bank is also required to make certain changes to its third-party vendor oversight policy and its customer complaint policy. By letter dated July 31, 2017, the CFPB indicated that it does not object to the Bank’s validation plan. The Bank is currently executing that plan and working to meet the other consent order requirements. It is possible that additional litigation could be filed as a result of these issues. FIRREA Subpoena On May 22, 2013, the Bank received a subpoena from the U.S. Attorney's Office for the Southern District of New York seeking information regarding claims for foreclosure expenses incurred in connection with the foreclosure of loans insured or guaranteed by the Federal Housing Agency, the FNMA or the FHLMC. The Bank continues to cooperate with the investigation; however, there can be no assurance that claims or litigation will not arise from this matter. There is insufficient information/status to assess a likelihood of fines/penalties or other loss and/or estimates at this time. SC Matters Periodically, SC is party to, or otherwise involved in, various lawsuits and other legal proceedings that arise in the ordinary course of business. On August 26, 2014 , a purported securities class action lawsuit was filed in the United States District Court, Southern District of New York, captioned Steck v. Santander Consumer USA Holdings Inc. et al., No. 1:14-cv-06942 (the "Deka Lawsuit"). The Deka Lawsuit was brought against SC, certain of its current and former directors and executive officers and certain institutions that served as underwriters in SC's IPO on behalf of a class consisting of those who purchased or otherwise acquired SC's securities between January 23, 2014 and June 12, 2014. In June 2015, the venue of the Deka Lawsuit was transferred to the United States District Court, Northern District of Texas. In September 2015, the court granted a motion to appoint lead plaintiffs and lead counsel, and the Deka Lawsuit is now captioned Deka Investment GmbH et al. v.Santander Consumer USA Holdings, Inc. et al., No. 3:15-cv-2129-K. NOTE 14. COMMITMENTS, CONTINGENCIES AND GUARANTEES (continued) The amended class action complaint in the Deka Lawsuit alleges that that SC's registration statement and prospectus and certain subsequent public disclosures contained misleading statements concerning SC’s ability to pay dividends and the adequacy of SC’s compliance systems and oversight. The amended complaint asserts claims under Sections 11, 12(a) and 15 of the Securities Act of 1933 and Sections 10(b) and 20(a) of the Exchange Act and Rule 10b-5 promulgated thereunder, and seeks damages and other relief. On December 18, 2015, SC and the individual defendants moved to dismiss the amended class action complaint and on June 13, 2016, the motion to dismiss was denied. On December 2, 2016, the plaintiffs moved to certify the proposed classes, on February 17, 2017, SC filed an opposition to the plaintiffs' motion to certify the proposed classes, and on March 31, 2017, the plaintiffs filed their reply brief. On July 11, 2017, the court granted an order staying the Deka Lawsuit pending the resolution of the appeal of a class certification order in In re Cobalt Int'l Energy, Inc. Sec. Litig., No. H-14-3428, 2017 U.S. Dist. Lexis 91938 (S.D. Tex. June 15, 2017). On October 15, 2015 , a shareholder derivative complaint was filed in the Court of Chancery of the State of Delaware, captioned Feldman v. Jason A. Kulas, et al., C.A. No. 11614 (the "Feldman Lawsuit"). The Feldman Lawsuit names as defendants current and former members of SC’s Board of Directors, and names SC as a nominal defendant. The complaint alleges, among other things, that the current and former director defendants breached their fiduciary duties in connection with overseeing SC’s subprime auto lending practices, resulting in harm to SC. The complaint seeks unspecified damages and equitable relief. On December 29, 2015, the Feldman Lawsuit was stayed pending the resolution of the Deka Lawsuit. On March 18, 2016, a purported securities class action lawsuit was filed in the United States District Court, Northern District of Texas, captioned Parmelee v. Santander Consumer USA Holdings Inc. et al., No. 3:16-cv-783 (the "Parmelee Lawsuit"). On April 4, 2016, another purported securities class action lawsuit was filed in the United States District Court, Northern District of Texas, captioned Benson v. Santander Consumer USA Holdings Inc. et al., No. 3:16-cv-919 (the "Benson Lawsuit"). Both the Parmelee Lawsuit and the Benson Lawsuit were filed against SC and certain of its current and former directors and executive officers on behalf of a class consisting of all those who purchased or otherwise acquired SC's securities between February 3, 2015 and March 15, 2016. On May 25, 2016, the Benson Lawsuit was consolidated into the Parmelee Lawsuit, with the consolidated case captioned as Parmelee v. Santander Consumer USA Holdings Inc. et al., No. 3:16-cv-783. On December 20, 2016, the plaintiffs filed an amended class action complaint. The amended class action complaint in the Parmelee Lawsuit alleges that SC made false or misleading statements, as well as failed to disclose material adverse facts, in prior Annual and Quarterly Reports filed under the Exchange Act and certain other public disclosures, in connection with, among other things, SC’s change in its methodology for estimating its ACL and correction of such allowance for prior periods in, among other public disclosures, SC’s Annual Report on Form 10-K for the year ended December 31, 2015, SC’s Quarterly Report on Form 10-Q for the quarter ended June 30, 2016, and SC’s amended filings for prior reporting periods. The amended class action complaint asserts claims under Sections 10(b) and 20(a) of the Exchange Act, and Rule 10b-5 promulgated thereunder, and seeks damages and other relief. On March 14, 2017, SC filed a motion to dismiss the Parmelee Lawsuit. On March 14, 2017, SC filed a motion to dismiss the Parmelee Lawsuit. On April 25, 2017, the plaintiffs filed an opposition to the motion to dismiss, and on June 9, 2017, SC filed a reply to the plaintiffs’ opposition. On September 27, 2016, a shareholder derivative complaint was filed in the Court of Chancery of the State of Delaware captioned Jackie888, Inc. v. Jason Kulas, et al., C.A. # 12775 (the "Jackie888 Lawsuit"). The Jackie888 Lawsuit names as defendants current and former members of SC’s Board of Directors, and names SC as a nominal defendant. The complaint alleges, among other things, that the defendants breached their fiduciary duties in connection with SC’s accounting practices and controls. The complaint seeks unspecified damages and equitable relief. On April 13, 2017 the Jackie888 Lawsuit was stayed pending the resolution of the Deka Lawsuit. SC is also party to various lawsuits pending in federal and state courts alleging violations of state and federal consumer lending laws, including, without limitation, the Equal Credit Opportunity Act (the “ECOA”), the Fair Debt Collection Practices Act, the Fair Credit Reporting Act, Section 5 of the Federal Trade Commission Act, the Telephone Consumer Protection Act, the Truth in Lending Act, wrongful repossession laws, usury laws and laws related to unfair and deceptive acts or practices. In general, these cases seek damages and equitable and/or other relief. NOTE 14. COMMITMENTS, CONTINGENCIES AND GUARANTEES (continued) SC is party to, or is periodically otherwise involved in reviews, investigations, examinations and proceedings (both formal and informal), and information-gathering requests, by government and self-regulatory agencies, including the Federal Reserve, the CFPB, the DOJ, the SEC, the Federal Trade Commission and various state regulatory and enforcement agencies. Currently, such proceedings include, but are not limited to, a civil subpoena from the DOJ, under the Financial Institutions Reform, Recovery and Enforcement Act ("FIRREA"), requesting the production of documents and communications that, among other things, relate to the underwriting and securitization of nonprime auto loans since 2007, and from the SEC requesting the production of documents and communications that, among other things, relate to the underwriting and securitization of nonprime auto loans since 2013. On March 21, 2017, SC and SHUSA entered into a written agreement (the "2017 Written Agreement") with the FRBB. Under the terms of the 2017 Written Agreement, SC is required to enhance its compliance risk management program, board oversight of risk management and senior management oversight of risk management, and SHUSA is required to enhance its oversight of SC's management and operations. In October 2014, May 2015, July 2015, and February 2017, SC als

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2017
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS The Company has various debt agreements with Santander. For a listing of these debt agreements, see Note 11 to the Condensed Consolidated Financial Statements of the Company's Annual Report on Form 10-K for the year ended December 31, 2016 . The Company and its affiliates also entered into or were subject to various service agreements with Santander and its affiliates. Each of these agreements was made in the ordinary course of business and on market terms. On March 28, 2017, SHUSA received a $9.0 million capital contribution from Santander. NOTE 15. RELATED PARTY TRANSACTIONS (continued) On March 29, 2017, SC entered into a Master Securities Purchase Agreement with Santander, whereby it has the option to sell a contractually determined amount of eligible prime loans to Santander, through the SPAIN securitization platform, for a term ending in December 2018. SC will provide servicing on all loans originated under this arrangement. For the nine months ended September 30, 2017 , SC sold $1.2 billion of loans under this arrangement. Under a separate securities purchase agreement, SC sold $1.3 billion of prime loans to Santander during the three months ended September 30, 2017 . A total loss of $6.8 million and $13.0 million was recognized for the three and nine-months period ended September 30, 2017 , which is included in Miscellaneous income, net in the Condensed Consolidated Statement of Operations. SC had $14.1 million of collections due to Santander as of September 30, 2017 . During the third quarter of 2017, SBNA sold $372.1 million of commercial loans to Santander. The sale resulted in $2.4 million of net gain for the nine-month period ended September 30, 2017, which is included in Miscellaneous Income, net in the Condensed Consolidated Statement of Operations. Employment and Related Agreements On July 2, 2015, SC announced the departure of Mr. Dundon from his roles as Chairman of the Board and CEO of SC, effective as of the close of business on July 2, 2015. In connection with Mr. Dundon's departure, and subject to the terms and conditions of his employment agreement, including Mr. Dundon's execution of a release of claims against SC, he became entitled to receive certain payments and benefits under his employment agreement. The separation agreement also provided for the modification of terms for certain other equity-based awards. Certain of the payments, agreements to make payments and benefits may be effective only upon receipt of certain required regulatory approvals. As of September 30, 2017, SC has not made any payments to Mr. Dundon, nor recorded any liability or obligation arising from or pursuant to the terms of the separation agreement. If all applicable conditions are satisfied, including receipt of required regulatory approvals and satisfaction of any conditions thereto, SC will be obligated to make a cash payment to Mr. Dundon of up to $115.1 million . This amount would be recorded as compensation expense in its Consolidated Statement of Income and Comprehensive Income. The Company also entered into an agreement with Mr. Dundon, Dundon DFS LLC ("DDFS"), and Santander related to Mr. Dundon's departure from SC. Pursuant to the separation agreement, the Company was deemed to have delivered an irrevocable notice to exercise its option to acquire all of the 34,598,506 shares of SC Common Stock owned by DDFS and consummate the transactions contemplated by the call option notice, subject to the receipt of all required regulatory approvals (the "Call Transaction"). At that date, the SC Common Stock held by DDFS (the "DDFS Shares") represented approximately 9.7% of SC Common Stock. The separation agreement did not affect Santander’s option to assume the Company’s obligation under the Call Transaction as provided in the Shareholders Agreement that was entered into by the same parties on January 28, 2014. Under the separation agreement, because the Call Transaction was not consummated prior to October 15, 2015 (the “Call End Date”), DDFS is free to transfer any or all of the DDFS shares, subject to the terms and conditions of an Amended and Restated Loan Agreement dated as of July 16, 2014 between DDFS and Santander. In the event the Call Transaction were to be completed after the Call End Date, interest would accrue on the price paid per share in the Call Transaction at the overnight LIBOR rate on the third business day preceding the consummation of the Call Transaction plus 100 basis points with respect to the shares of SC Common Stock that were ultimately sold in the Call Transaction. The Amended and Restated Loan Agreement provides for a $300.0 million revolving loan from Santander to DDFS which, as of September 30, 2017 and December 31, 2016, had an UPB of approximately $290.0 million . On April 17, 2017, the loan agreement matured and became due and payable. Pursuant to the Loan Agreement, 29,598,506 shares of the SC’s Common Stock owned by DDFS are pledged as collateral under a related pledge agreement. The Shareholders Agreement further provides that Santander may, at its option, become the direct beneficiary of the Call Option, and Santander has exercised this option. If consummated in full, DDFS LLC would receive $928.3 million plus interest that has accrued since the Call End Date. To date, the Call Transaction has not been consummated. NOTE 15. RELATED PARTY TRANSACTIONS (continued) Pursuant to the loan agreement, if at any time the value of SC Common Stock pledged under the Pledge Agreement is less than 150% of the aggregate principal amount outstanding under the loan agreement, DDFS has an obligation to either (a) repay a portion of the outstanding principal amount, such that the value of the pledged collateral is equal to at least 200% of the outstanding principal amount, or (b) pledge additional shares of SC Common Stock such that the value of the additional shares of SC Common Stock, together with the 29,598,506 shares already pledged under the Pledge Agreement, is equal to at least 200% of the outstanding principal amount. The value of the pledged collateral is less than 150% of aggregate principal amount outstanding under the loan agreement, and DDFS has not taken any of the collateral posting actions described in clauses (a) or (b) above. Moreover, as noted above, on April 17, 2017, the loan agreement matured and became due and payable on that date. If Santander declares the borrower’s obligations under the loan agreement due and payable as a result of an event of default (including with respect to the collateral posting obligations described above), under the terms of the loan agreement and the Pledge Agreement, Santander’s ability to rely upon the shares of SC Common Stock subject to the Pledge Agreement is, subject to certain exceptions, limited to the right to consummate the Call Transaction at the price specified in the Shareholders Agreement. Because the borrower failed to pay obligations under the loan agreement on April 17, 2017, the borrower is in default and is currently being charged the default rate of interest provided for in the loan agreement. The loan agreement generally defines the default interest rate as the base rate plus 2% . The base rate under the loan agreement is the higher of (1) the federal funds rate plus ½ of 1% or (2) the prime rate, which is the annual rate of interest publicly announced by Santander's New York branch ("Santander NY") from time to time. As of April 21, 2017, the prime rate as announced by Santander NY was 4% . In connection with, and pursuant to, the separation agreement, on July 2, 2015, DDFS LLC and Santander entered into amendments to the loan agreement and the Pledge Agreement that provide, among other things, the outstanding balance under the loan agreement will become due and payable upon the consummation of the Call Transaction and that the amount otherwise payable to DDFS under the Call Transaction will be reduced by the amount outstanding under the loan agreement, including principal, interest and fees, and further that any net cash proceeds received by DDFS on account of sales of SC Common Stock after the Call End Date are applied to the outstanding balance under the loan agreement. The parties continue in discussions on these matters. Completion of the transactions with Mr. Dundon is subject to receipt of applicable regulatory approvals.

FAIR VALUE

FAIR VALUE	9 Months Ended
	Sep. 30, 2017
Fair Value Disclosures [Abstract]
FAIR VALUE	FAIR VALUE General A portion of the Company’s assets and liabilities are carried at fair value, including AFS investment securities and derivative instruments. In addition, the Company elects to account for its residential mortgages held for sale and a portion of its MSRs at fair value. Fair value is also used on a nonrecurring basis to evaluate certain assets for impairment or for disclosure purposes. Examples of nonrecurring uses of fair value include impairments for certain loans and foreclosed assets. As of September 30, 2017 , $18.2 billion of the Company’s total assets consisted of financial instruments measured at fair value on a recurring basis, including financial instruments for which the Company elected the FVO. Approximately $179.5 million of these financial assets were measured using quoted market prices for identical instruments, or Level 1 inputs. Approximately $17.3 billion of these financial assets were measured using valuation methodologies involving market-based and market-derived information, or Level 2 inputs. Approximately $721.0 million of these financial assets were measured using model-based techniques, or Level 3 inputs, and represented approximately 4.0% of total assets measured at fair value and approximately 0.5% of total consolidated assets. Fair value is defined in GAAP as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The standard focuses on the exit price in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants. GAAP establishes a fair value reporting hierarchy to maximize the use of observable inputs when measuring fair value and defines the three levels of inputs as noted below: NOTE 16. FAIR VALUE (continued) • Level 1 - Assets or liabilities for which the identical item is traded on an active exchange, such as publicly-traded instruments. • Level 2 - Assets and liabilities valued based on observable market data for similar instruments. Fair value is estimated using inputs other than quoted prices included within Level 1 that are observable for assets or liabilities, either directly or indirectly. • Level 3 - Assets or liabilities for which significant valuation assumptions are not readily observable in the market, and instruments valued based on the best available data, some of which is internally developed and considers risk premiums that a market participant would require. Fair value is estimated using unobservable inputs that are significant to the fair value of the assets or liabilities. Level 3 assets and liabilities may include financial instruments whose value is determined using pricing services, pricing models with internally developed assumptions, discounted cash flow ("DCF") methodologies, or similar techniques, as well as instruments for which the determination of fair value requires significant management judgment or estimation. Assets and liabilities measured at fair value, by their nature, result in a higher degree of financial statement volatility. When available, the Company uses quoted market prices or matrix pricing in active markets to determine fair value and classifies such items as Level 1 or Level 2 assets or liabilities. If quoted market prices in active markets are not available, fair value is determined using third-party broker quotes and/or DCF models incorporating various assumptions including interest rates, prepayment speeds and credit losses. Assets and liabilities valued using broker quotes and/or DCF models are classified as either Level 2 or Level 3, depending on the lowest level classification of an input that is considered significant to the overall valuation. The Company values assets and liabilities based on the principal market in which each would be sold (in the case of assets) or transferred (in the case of liabilities). The principal market is the forum with the greatest volume and level of activity. In the absence of a principal market, the valuation is based on the most advantageous market. In the absence of observable market transactions, the Company considers liquidity valuation adjustments to reflect the uncertainty in pricing the instruments. The fair value of a financial asset is measured on a stand-alone basis and cannot be measured as a group, with the exception of certain financial instruments held and managed on a net portfolio basis. In measuring the fair value of a nonfinancial asset, the Company assumes the highest and best use of the asset by a market participant, not just the intended use, to maximize the value of the asset. The Company also considers whether any credit valuation adjustments are necessary based on the counterparty's credit quality. Any models used to determine fair values or validate dealer quotes based on the descriptions below are subject to review and testing as part of the Company's model validation and internal control testing processes. The Bank's Market Risk Department is responsible for determining and approving the fair values of all assets and liabilities valued at fair value, including the Company's Level 3 assets and liabilities. Price validation procedures are performed and the results are reviewed for Level 3 assets and liabilities by the Market Risk Department. Price validation procedures performed for these assets and liabilities can include comparing current prices to historical pricing trends by collateral type and vintage, comparing prices by product type to indicative pricing grids published by market makers, and obtaining corroborating dealer prices for significant securities. The Company reviews the assumptions utilized to determine fair value on a quarterly basis. Any changes in methodologies or significant inputs used in determining fair values are further reviewed to determine if a change in fair value level hierarchy has occurred. Transfers in and out of Levels 1, 2 and 3 are considered to be effective as of the end of the quarter in which they occur. There were no transfers between Levels 1, 2 or 3 during the nine-month periods ended September 30, 2017 and 2016 for any assets or liabilities valued at fair value on a recurring basis. NOTE 16. FAIR VALUE (continued) Assets and Liabilities Measured at Fair Value on a Recurring Basis The following tables present the assets and liabilities that are measured at fair value on a recurring basis by major product category and fair value hierarchy as of September 30, 2017 and December 31, 2016 . Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Significant Balance at (in thousands) Financial assets: U.S. Treasury securities $ 179,473 $ 1,488,634 $ — $ 1,668,107 Corporate debt — 43,895 — 43,895 ABS — 165,649 370,184 535,833 Equity securities (1) — — — — State and municipal securities — 25 — 25 MBS — 14,974,359 — 14,974,359 Total investment securities AFS (1) 179,473 16,672,562 370,184 17,222,219 Trading securities 1 9,097 — 9,098 RICs held-for-investment — — 204,694 204,694 LHFS (2) — 198,254 — 198,254 MSRs (3) — — 143,524 143,524 Derivatives: Cash flow — 40,640 — 40,640 Mortgage banking interest rate lock commitments — — 2,564 2,564 Mortgage banking forward sell commitments — 577 9 586 Customer related — 196,020 — 196,020 Foreign exchange — 33,767 — 33,767 Mortgage servicing — 3,334 — 3,334 Interest rate swap agreements — 8,801 — 8,801 Interest rate cap agreements — 142,950 — 142,950 Other — 9,307 — 9,307 Total financial assets $ 179,474 $ 17,315,309 $ 720,975 $ 18,215,758 Financial liabilities: Derivatives: Cash flow $ — $ 56,812 $ — $ 56,812 Customer related — 131,240 — 131,240 Foreign exchange — 35,550 — 35,550 Mortgage servicing — 605 — 605 Interest rate swaps — 1,884 — 1,884 Interest rate cap agreements — 26,255 — 26,255 Option for interest rate cap — 116,563 — 116,563 Total return settlement — — — — Other — 13,597 695 14,292 Total financial liabilities $ — $ 382,506 $ 695 $ 383,201 (1) Investment securities AFS disclosed on the Condensed Consolidated Balance Sheet at September 30, 2017 included $10.8 million of equity securities valued using net asset value as a practical expedient that are not presented within this table. (2) LHFS disclosed on the Condensed Consolidated Balance Sheet also includes LHFS that are held at the lower of cost or fair value and are not presented within this table. (3) The Company has total MSRs of $147.0 million as of September 30, 2017 . The Company has elected to account for the majority of its MSR balance using the FVO, while the remainder of the MSRs are accounted for using the lower of cost or fair value and are not presented within this table. NOTE 16. FAIR VALUE (continued) Quoted Prices in Active Significant Other Significant Balance at (in thousands) Financial assets: U.S. Treasury securities $ 224,506 $ 1,632,351 $ — $ 1,856,857 ABS — 396,157 814,567 1,210,724 Equity securities (1) 544 — — 544 State and municipal securities — 30 — 30 MBS — 13,945,463 — 13,945,463 Total investment securities AFS (1) 225,050 15,974,001 814,567 17,013,618 Trading securities 214 1,416 — 1,630 RICs held-for-investment — — 217,170 217,170 LHFS (2) — 453,293 — 453,293 MSRs (3) — — 146,589 146,589 Derivatives: Cash flow — 45,681 — 45,681 Mortgage banking interest rate lock commitments — — 2,316 2,316 Mortgage banking forward sell commitments — 8,575 2 8,577 Customer related — 216,421 — 216,421 Foreign exchange — 56,742 — 56,742 Mortgage servicing — 838 — 838 Interest rate swap agreements — 2,075 — 2,075 Interest rate cap agreements — 76,387 — 76,387 Other — 12,293 — 12,293 Total financial assets $ 225,264 $ 16,847,722 $ 1,180,644 $ 18,253,630 Financial liabilities: Derivatives: Cash flow $ — $ 59,812 $ — $ 59,812 Customer related — 149,390 — 149,390 Foreign exchange — 46,430 — 46,430 Mortgage servicing — 1,635 — 1,635 Interest rate swaps — 2,647 — 2,647 Option for interest rate cap — 76,281 — 76,281 Total return settlement — — 30,618 30,618 Other — 15,625 700 16,325 Total financial liabilities $ — $ 351,820 $ 31,318 $ 383,138 (1) Investment securities AFS disclosed on the Condensed Consolidated Balance Sheet at December 31, 2016 included $10.6 million of equity securities valued using net asset value as a practical expedient that are not presented within this table. (2) LHFS disclosed on the Condensed Consolidated Balance Sheet also includes LHFS that are held at the lower of cost or fair value and are not presented within this table. (3) The Company had total MSRs of $150.3 million as of December 31, 2016 . The Company has elected to account for the majority of its MSR balance using the FVO, while the remainder of the MSRs are accounted for using the lower of cost or fair value and are not presented within this table. NOTE 16. FAIR VALUE (continued) Assets and Liabilities Measured at Fair Value on a Nonrecurring Basis The Company may be required to measure certain assets and liabilities at fair value on a nonrecurring basis in accordance with GAAP from time to time. These adjustments to fair value usually result from application of lower-of-cost-or-fair value accounting or certain impairment measures. Assets measured at fair value on a nonrecurring basis that were still held on the balance sheet were as follows: Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Fair Value (in thousands) September 30, 2017 Impaired LHFI $ — $ 201,030 $ 303,996 $ 505,026 Foreclosed assets — 21,875 117,124 138,999 Vehicle inventory — 206,076 — 206,076 LHFS (1) — — 1,789,860 1,789,860 Auto loans impaired due to bankruptcy — 101,990 — 101,990 MSRs — — 9,276 9,276 December 31, 2016 Impaired LHFI $ 13,147 $ 244,986 $ 265,664 $ 523,797 Foreclosed assets — 30,792 79,721 110,513 Vehicle inventory — 257,659 — 257,659 LHFS (1) — — 2,133,040 2,133,040 MSRs — — 10,287 10,287 (1) These amounts include $929.5 million and $1.1 billion of personal loans held for sale that are impaired as of September 30, 2017 and December 31, 2016 , respectively. Valuation Processes and Techniques Impaired LHFI in the table above represents the recorded investment of impaired commercial loans for which the Company measures impairment during the period based on the fair value of the underlying collateral supporting the loan. Written offers to purchase a specific impaired loan are considered observable market inputs, which are considered Level 1 inputs. Appraisals are obtained to support the fair value of the collateral and incorporate measures such as recent sales prices for comparable properties and are considered Level 2 inputs. Loans for which the value of the underlying collateral is determined using a combination of real estate appraisals, field examinations and internal calculations are classified as Level 3. The inputs in the internal calculations may include the loan balance, estimation of the collectability of the underlying receivables held by the customer used as collateral, sale and liquidation value of the inventory held by the customer used as collateral and historical loss-given-default parameters. In cases in which the carrying value exceeds the fair value of the collateral less cost to sell, an impairment charge is recognized. The net carrying value of these loans was $460.8 million and $449.5 million at September 30, 2017 and December 31, 2016 , respectively. Loans previously impaired which were not marked to fair value during the periods presented are excluded from this table. Foreclosed assets represent the recorded investment in assets taken during the period presented in foreclosure of defaulted loans, and are primarily comprised of commercial and residential real properties and generally measured at fair value less costs to sell. The fair value of the real property is generally determined using appraisals or other indications of market value based on recent comparable sales of similar properties or assumptions generally observable in the marketplace. The Company estimates the fair value of its vehicles, which are obtained either through repossession or lease termination, using historical auction rates and current market values of used cars. NOTE 16. FAIR VALUE (continued) The Company's LHFS portfolios that are measured at fair value on a nonrecurring basis primarily consist of personal, commercial, and RICs LHFS. The estimated fair value for these LHFS is calculated based on a combination of estimated market rates for similar loans with similar credit risks and a DCF analysis in which the Company uses significant unobservable inputs on key assumptions, including historical default rates and adjustments to reflect voluntary prepayments, prepayment rates, discount rates reflective of the cost of funding, and credit loss expectations. The lower of cost or fair value adjustment for personal loans held for sale includes customer default activity and adjustments related to the net change in the portfolio balance during the reporting period. For loans that are considered collateral-dependent, such as certain bankruptcy loans, impairment is measured based on the fair value of the collateral less its estimated cost to sell. For the underlying collateral, the estimated fair value is obtained using historical auction rates and current market levels of used car prices. A portion of the Company's MSRs are measured at fair value on a nonrecurring basis. These MSRs are priced internally using a DCF model. The DCF model incorporates assumptions that market participants would use in estimating future net servicing income, including portfolio characteristics, prepayments assumptions, discount rates, delinquency and foreclosure rates, late charges, other ancillary revenues, cost to service and other economic factors. Due to the unobservable nature of certain valuation inputs, these MSRs are classified as Level 3. Fair Value Adjustments The following table presents the increases and decreases in value of certain assets that are measured at fair value on a nonrecurring basis for which a fair value adjustment has been included in the Condensed Consolidated Statements of Operations relating to assets held at period-end: Statement of Operations Three-Month Period Nine-Month Period 2017 2016 2017 2016 (in thousands) Impaired loans held-for-investment Provision for credit losses $ 617 $ (14,033 ) $ (26,070 ) $ (127,144 ) Foreclosed assets Miscellaneous income (1) (777 ) (1,604 ) (5,448 ) (6,346 ) LHFS Provision for credit losses — — (13,200 ) — LHFS Miscellaneous income (1) (84,840 ) (107,526 ) (246,882 ) (266,506 ) Auto loans impaired due to bankruptcy Provision for credit losses (17,471 ) — (65,584 ) — MSRs Mortgage banking income, net 123 301 320 962 $ (102,348 ) $ (122,862 ) $ (356,864 ) $ (399,034 ) (1) These amounts reduce Miscellaneous income. NOTE 16. FAIR VALUE (continued) Level 3 Rollforward for Assets and Liabilities Measured at Fair Value on a Recurring Basis The tables below present the changes in Level 3 balances for the three-month and nine-month periods ended September 30, 2017 and 2016 , respectively, for those assets and liabilities measured at fair value on a recurring basis. Three-Month Period Ended September 30, 2017 Investments RICs Held for Investment MSRs Derivatives Total (in thousands) Balance, June 30, 2017 $ 587,571 $ 207,216 $ 146,091 $ (29,020 ) $ 911,858 Losses in other comprehensive income (1,506 ) — — — (1,506 ) Gains/(losses) in earnings — 27,759 (1,578 ) (324 ) 25,857 Additions/Issuances — — 4,099 — 4,099 Settlements (1) (215,881 ) (30,281 ) (5,088 ) 31,222 (220,028 ) Balance, September 30, 2017 $ 370,184 $ 204,694 $ 143,524 $ 1,878 $ 720,280 Changes in unrealized gains (losses) included in earnings related to balances still held at September 30, 2017 $ — $ 27,759 $ (1,578 ) $ 8 $ 26,189 Nine-Month Period Ended September 30, 2017 Investments RICs Held for Investment MSRs Derivatives Total (in thousands) Balance, December 31, 2016 $ 814,567 $ 217,170 $ 146,589 $ (29,000 ) $ 1,149,326 Losses in other comprehensive income (4,184 ) — — — (4,184 ) Gains/(losses) in earnings — 49,392 (1,315 ) (539 ) 47,538 Additions/Issuances — 19,727 12,696 — 32,423 Settlements (1) (440,199 ) (81,595 ) (14,446 ) 31,417 (504,823 ) Balance, September 30, 2017 $ 370,184 $ 204,694 $ 143,524 $ 1,878 $ 720,280 Changes in unrealized gains (losses) included in earnings related to balances still held at September 30, 2017 $ — $ 49,392 $ (1,315 ) $ (787 ) $ 47,290 (1) Settlements include charge-offs, prepayments, pay downs and maturities. NOTE 16. FAIR VALUE (continued) Three-Month Period Ended September 30, 2016 Investments RICs Held for Investment MSRs Derivatives Total (in thousands) Balance, June 30, 2016 $ 1,526,691 $ 250,703 $ 117,792 $ (44,378 ) $ 1,850,808 Gains in other comprehensive income 3,879 — — — 3,879 Gains/(losses) in earnings — 31,814 7,711 (478 ) 39,047 Additions/Issuances 9,479 — 6,058 — 15,537 Settlements (1) (217,870 ) (64,974 ) (5,447 ) 23,434 (264,857 ) Balance, September 30, 2016 $ 1,322,179 $ 217,543 $ 126,114 $ (21,422 ) $ 1,644,414 Changes in unrealized gains (losses) included in earnings related to balances still held at September 30, 2016 $ — $ 31,814 $ 7,711 $ 315 $ 39,840 Nine-Month Period Ended September 30, 2016 Investments RICs Held for Investment MSRs Derivatives Total (in thousands) Balance, December 31, 2015 $ 1,360,240 $ 328,655 $ 147,233 $ (51,278 ) $ 1,784,850 Gains in other comprehensive income 6,088 — — — 6,088 Gains/(losses) in earnings — 85,169 (18,113 ) 3,657 70,713 Additions/Issuances 509,006 — 14,450 — 523,456 Settlements (1) (553,155 ) (196,281 ) (17,456 ) 26,199 (740,693 ) Balance, September 30, 2016 $ 1,322,179 $ 217,543 $ 126,114 $ (21,422 ) $ 1,644,414 Changes in unrealized gains (losses) included in earnings related to balances still held at September 30, 2016 $ — $ 85,169 $ (18,113 ) $ (2,988 ) $ 64,068 (1) Settlements include charge-offs, prepayments, pay downs and maturities. The gains in earnings reported in the table above related to the RICs held for investment for which the Company elected the FVO are driven by three primary factors: 1) the recognition of interest income, 2) recoveries of previously charged-off RICs, and 3) actual performance of the portfolio since the Change in Control. Recoveries from RICs that were charged off at the Change in Control date are a direct increase to the gain recognized within the portfolio. In accordance with ASC 805, Business Combinations , the Company did not ascribe a fair value to the portfolio of sub-prime charged-off RICs at the Change in Control date. Recoveries of previously charged off loans are usually recorded as a reduction to charge-offs in the period in which the recovery is made, however, in instances where the FVO is elected, it will flow through the fair value mark. At the Change in Control date, the UPB of the previously charged-off RIC portfolio was approximately $3.0 billion . NOTE 16. FAIR VALUE (continued) Valuation Processes and Techniques - Recurring Fair Value Assets and Liabilities The following is a description of the valuation techniques used for instruments measured at fair value on a recurring basis: Securities AFS and Trading Securities Securities accounted for at fair value include both AFS and trading securities portfolios. The Company utilizes a third-party pricing service to value its investment securities portfolios. Its primary pricing service has consistently proved to be a high quality third-party pricing provider. For those investments not valued by pricing vendors, other trusted market sources are utilized. The vendors the Company uses provide pricing services on a global basis. The Company monitors and validates the reliability of vendor pricing on an ongoing basis, which can include pricing methodology reviews, performing detailed reviews of the assumptions and inputs used by the vendor to price individual securities, and price validation testing. Price validation testing is performed independently of the risk-taking function and can include corroborating the prices received from third-party vendors with prices from another third-party source, reviewing valuations of comparable instruments, comparison to internal valuations, or by reference to recent sales of similar securities. The classification of securities within the fair value hierarchy is based upon the activity level in the market for the security type and the observability of the inputs used to determine their fair values. Trading securities and certain of the Company's U.S. Treasury securities are valued utilizing observable market quotes. The Company obtains vendor trading platform data (actual prices) from a number of live data sources, including active market makers and interdealer brokers. These certain investment securities are, therefore, classified as Level 1. Actively traded quoted market prices for the majority of the investment securities available-for-sale, such as U.S. Treasury and government agency securities, corporate debt, state and municipal securities, and MBS, are not readily available. The Company's principal markets for its investment securities are the secondary institutional markets with an exit price that is predominantly reflective of bid-level pricing in these markets. These investment securities are priced by third-party pricing vendors. The third-party vendors use a variety of methods when pricing these securities that incorporate relevant observable market data to arrive at an estimate of what a buyer in the marketplace would pay for a security under current market conditions. These investment securities are, therefore, considered Level 2. Certain ABS are valued using DCF models. The DCF models are obtained from a third-party pricing vendor who uses observable market data and therefore are classified as Level 2. Other ABS that could not be valued using a third-party pricing service are valued using an internally-developed DCF model. When estimating the fair value using this model, the Company uses its best estimate of the key assumptions which include the discount rates and forward yield curves. The Company uses comparable bond indices based on industry, term, and rating to discount the expected future cash flows. Determining the comparability of assets involves significant subjectivity related to asset type differences, cash flows, performance and other inputs. The inability of the Company to corroborate the fair value of the ABS due to the limited available observable data on these ABS resulted in a fair value classification of Level 3. Equity securities of $10.8 million , which are comprised primarily of shares of registered mutual funds, are priced using net asset value per share practical expedient, which is validated with a sufficient level of observable activity. In accordance with GAAP, these equity securities are not presented within the fair value hierarchy. The remainder of the Company's equity securities are valued at quoted market prices and are, therefore, classified as Level 1. Gains and losses on investments are recognized in the Condensed Consolidated Statements of Operations through Net gains/(losses) on sale of investment securities . NOTE 16. FAIR VALUE (continued) RICs held-for-investment For certain RICs held for investment, the Company has elected the FVO. The fair values of RICs are estimated using the DCF model. In estimating the fair value using this model, the Company uses significant unobservable inputs on key assumptions, which includes historical default rates and adjustments to reflect voluntary prepayments, prepayment rates based on available data from a comparable market securitization of similar assets, discount rates reflective of the cost of funding debt issuance and recent historical equity yields, recovery rates based on the average severity utilizing reported severity rates and loss severity utilizing available market data from a comparable securitized pool. Accordingly, RICs held for investment for which the Company has elected FVO are classified as Level 3. LHFS The Company's LHFS portfolios that are measured at fair value on a recurring basis consists primarily of residential mortgage LHFS. The fair values of LHFS are estimated using published forward agency prices to agency buyers such as FNMA and FHLMC. The majority of the residential mortgage LHFS portfolio is sold to these two agencies. The fair value is determined using current secondary market prices for portfolios with similar characteristics, adjusted for servicing values and market conditions. These loans are regularly traded in active markets, and observable pricing information is available from market participants. The prices are adjusted as necessary to include the embedded servicing value in the loans as well as the specific characteristics of certain loans that are priced based on the pricing of similar loans. These adjustments represent unobservable inputs to the valuation, and are not significant given the relative insensitivity of the value to changes in these inputs to the fair value of the loans. Accordingly, residential mortgage LHFS are classified as Level 2. Gains and losses on residential mortgage LHFS are recognized in the Condensed Consolidated Statements of Operations through Miscellaneous income. See further discussion below in the section captioned "FVO for Financial Assets and Financial Liabilities." MSRs The model to value MSRs estimates the present value of the future net cash flows from mortgage servicing activities based on various assumptions. These cash flows include servicing and ancillary revenue, offset by the estimated costs of performing servicing activities. Significant assumptions used in the valuation of residential MSRs include changes in anticipated loan prepayment rates ("CPRs") and the discount rate, reflective of a market participant's required return on an investment for similar assets. Other important valuation assumptions include market-based servicing costs and the anticipated earnings on escrow and similar balances held by the Company in the normal course of mortgage servicing activities. All of these assumptions are considered to be unobservable inputs. Historically, servicing costs and discount rates have been less volatile than CPR and earnings rates, both of which are directly correlated with changes in market interest rates. Increases in prepayment speeds, discount rates and servicing costs result in lower valuations of MSRs. Decreases in the anticipated earnings rate on escrow and similar balances result in lower valuations of MSRs. For each of these items, the Company makes assumptions based on current market information and future expectations. All of the assumptions are based on standards that the Company believes would be utilized by market participants in valuing MSRs and are derived and/or benchmarked against independent public sources. Accordingly, MSRs are classified as Level 3. Gains and losses on MSRs are recognized on the Condensed Consolidated Statements of Operations through Mortgage banking income, net . See further discussion on MSRs in Note 8 . Listed below are the most significant inputs that are utilized by the Company in the evaluation of residential MSRs: • A 10% and 20% increase in the CPR speed would decrease the fair value of the residential servicing asset by $4.8 million and $9.3 million , respectively, at September 30, 2017 . • A 10% and 20% increase in the discount rate would decrease the fair value of the residential servicing asset by $4.8 million and $9.4 million , respectively, at September 30, 2017 . NOTE 16. FAIR VALUE (continued) Significant increases (decreases) in any of those inputs in isolation would result in significantly (lower) higher fair value measurements. These sensitivity calculations are hypothetical and should not be considered to be predictive of future performance. Changes in fair value based on adverse changes in assumptions generally cannot be extrapolated because the relationship of the change in assumption to the change in fair value may not be linear. Also, the effect of an adverse variation in a particular assumption on the fair value of the MSRs is calculated without changing any other assumption, while in reality changes in one factor may result in changes in another, which may either magnify or counteract the effect of the change. Prepayment estimates generally increase when market interest rates decline and decrease when market interest rates rise. Discount rates typically increase when market interest rates increase and/or credit and liquidity risks increase, and decrease when market interest rates decline and/or credit and liquidity conditions improve. Derivatives The valuation of these instruments is determined using widely accepted valuation techniques, including DCF analysis on the expected cash flows of each derivative. This analysis reflects the contractual terms of the derivatives, including the period to maturity, and uses observable and unobservable market-based inputs. The fair value represents the estimated amount the Company would receive or pay to terminate the contract or agreement, taking into account current interest rates, foreign exchange rates, equity prices and, when appropriate, the current creditworthiness of the counterparties. The Company incorporates credit valuation adjustments in the fair value measurement of its derivatives to reflect the counterparty's nonperformance risk in the fair value measurement of its derivatives, except for those derivative contracts with associated credit support annexes which provide credit enhancements, such as collateral postings and guarantees. The Company has determined that the majority of the inputs used to value its derivatives fall within Level 2 of the fair value hierarchy. Certain of the Company's derivatives utilize Level 3 inputs, which are primarily related to mortgage banking derivatives-interest rate lock commitments and total return settlement derivative contracts. The DCF model is utilized to determine the fair value of the mortgage banking derivatives-interest rate lock commitments and the total return settlement derivative contracts. The significant unobservable inputs for mortgage banking derivatives used in the fair value measurement of the Company's loan commitments are "pull through" percentage and the MSR value that is inherent in the underlying loan value. The pull through percentage is an estimate of loan commitments that will result in closed loans. The significant unobservable inputs for total return settlement derivative contracts used in the fair value meas

BUSINESS SEGMENT INFORMATION

BUSINESS SEGMENT INFORMATION	9 Months Ended
	Sep. 30, 2017
Segment Reporting [Abstract]
BUSINESS SEGMENT INFORMATION	BUSINESS SEGMENT INFORMATION Business Segment Products and Services The Company’s reportable segments are focused principally around the customers the Company serves. The Company has identified the following reportable segments: • The Consumer and Business Banking segment (formerly known as the Retail Banking segment) includes the products and services provided to Bank customers through the Bank's branch locations, including consumer deposit, business banking, residential mortgage, unsecured lending and investment services. The branch locations offer a wide range of products and services to consumers and business banking customers, including demand and interest-bearing demand deposit accounts, money market and savings accounts, CDs and retirement savings products. The branch locations also offer lending products such as credit cards, home equity loans and lines of credit, and business loans such as commercial lines of credit and business credit cards. In addition, the Bank provides investment services to its retail customers, including annuities, mutual funds, and insurance products. Santander Universities, which provides grants and scholarships to universities and colleges as a way to foster education through research, innovation and entrepreneurship, is the last component of this segment. • The Commercial Banking segment currently provides commercial lines, loans, and deposits to medium and large business banking customers as well as financing and deposits for government entities, commercial loans to dealers and financing for equipment and commercial vehicles. This segment also provides financing and deposits for government entities and niche product financing for specific industries, including oil and gas and mortgage warehousing, among others. • The Commercial Real Estate segment offers commercial real estate loans and multifamily loans to customers. • The Global Corporate Banking ("GCB") segment serves the needs of global commercial and institutional customers by leveraging the international footprint of Santander to provide financing and banking services to corporations with over $500 million in annual revenues. GCB's offerings and strategy are based on Santander's local and global capabilities in wholesale banking. • SC is a specialized consumer finance company focused on vehicle finance and third-party servicing. SC’s primary business is the indirect origination of RICs, principally through manufacturer-franchised dealers in connection with their sale of new and used vehicles to retail consumers. In conjunction with a ten -year private label financing agreement with FCA that became effective May 1, 2013, SC offers a full spectrum of auto financing products and services to FCA customers and dealers under the Chrysler Capital brand. These products and services include consumer RICs and leases, as well as dealer loans for inventory, construction, real estate, working capital and revolving lines of credit. SC also originates vehicle loans through a web-based direct lending program, purchases vehicle RICs from other lenders, and services automobile, recreational and marine vehicle portfolios for other lenders. Additionally, SC has several relationships through which it provides personal loans, private label credit cards and other consumer finance products. During 2015, SC announced its intention to exit the personal lending business. SC has entered into a number of intercompany agreements with the Bank as described above as part of the Other segment. All intercompany revenue and fees between the Bank and SC are eliminated in the consolidated results of the Company. The Other category includes certain immaterial subsidiaries such as BSI, BSPR, SIS, SSLLC, and SFS, the unallocated interest expense on the Company's borrowings and other debt obligations and certain unallocated corporate income and indirect expenses. The Company’s segment results, excluding SC and the entities that have become part of the IHC, are derived from the Company’s business unit profitability reporting system by specifically attributing managed balance sheet assets, deposits and other liabilities and their related interest income or expense to each of the segments. Funds transfer pricing ("FTP") methodologies are utilized to allocate a cost for funds used or a credit for funds provided to business line deposits, loans and selected other assets using a matched funding concept. The methodology includes a liquidity premium adjustment, which considers an appropriate market participant spread for commercial loans and deposits by analyzing the mix of borrowings available to the Company with comparable maturity periods. NOTE 17. BUSINESS SEGMENT INFORMATION (continued) Other income and expenses are managed directly by each reportable segment, including fees, service charges, salaries and benefits, and other direct expenses, as well as certain allocated corporate expenses, and are accounted for within each segment’s financial results. Accounting policies for the lines of business are the same as those used in preparation of the Condensed Consolidated Financial Statements with respect to activities specifically attributable to each business line. However, the preparation of business line results requires management to establish methodologies to allocate funding costs and benefits, expenses and other financial elements to each line of business. Where practical, the results are adjusted to present consistent methodologies for the segments. The application and development of management reporting methodologies is a dynamic process and is subject to periodic enhancements. The implementation of these enhancements to the internal management reporting methodology may materially affect the results disclosed for each segment with no impact on consolidated results. Whenever significant changes to management reporting methodologies take place, prior period information is reclassified wherever practicable. The Chief Operating Decision Maker ("CODM"), as described by ASC 280, Segment Reporting, manages SC on a historical basis by reviewing the results of SC on a pre-Change in Control basis. The Results of Segments table discloses SC's operating information on the same basis that it is reviewed by SHUSA's CODM. The adjustments column includes adjustments to reconcile SC's GAAP results to SHUSA's consolidated results. There were no changes to the Company's reportable segments during the three-month and nine-month periods ended September 30, 2017 . The results of segments for the three-month and nine-month periods ended September 30, 2016 have been recast to the current composition of the Company's reportable segments. Results of Segments The following tables present certain information regarding the Company’s segments. For the Three-Month Period Ended SHUSA Reportable Segments September 30, 2017 Consumer & Business Banking Commercial Banking Commercial Real Estate GCB Other (2) SC (3) SC Purchase Price Adjustments (4) Eliminations (4) Total (in thousands) Net interest income $ 324,539 $ 87,176 $ 72,870 $ 35,494 $ 27,665 $ 989,140 $ 31,731 $ 5,445 $ 1,574,060 Total non-interest income 100,583 15,837 2,855 23,205 181,047 496,728 (13,779 ) (11,754 ) 794,722 Provision for credit losses 20,716 5,857 (2,824 ) 11,599 48,812 536,447 31,513 — 652,120 Total expenses 379,299 51,677 17,530 24,615 234,270 671,648 10,946 (3,798 ) 1,386,187 Income/(loss) before income taxes 25,107 45,479 61,019 22,485 (74,370 ) 277,773 (24,507 ) (2,511 ) 330,475 Intersegment revenue/(expense) (1) 3,076 1,619 500 (1,823 ) (3,372 ) — — — — Total assets 19,716,199 11,606,759 14,073,894 6,109,131 41,714,577 38,765,557 — — 131,986,117 (1) Intersegment revenue/(expense) represents charges or credits for funds used or provided by each of the segments and is included in net interest income. (2) Other includes the results of the entities transferred to the IHC, earnings from non-strategic assets, the investment portfolio, interest expense on the Bank’s and the Company's borrowings and other debt obligations, amortization of intangible assets and certain unallocated corporate income and indirect expenses. (3) Management of SHUSA manages SC by analyzing the pre-Change in Control results of SC as disclosed in this column. (4) Purchase Price Adjustments represents the impact that SC purchase marks had on the results of SC included within the consolidated operations of SHUSA, while eliminations eliminate intercompany transactions. NOTE 17. BUSINESS SEGMENT INFORMATION (continued) For the Nine-Month Period Ended SHUSA Reportable Segments September 30, 2017 Consumer & Business Banking Commercial Banking Commercial Real Estate GCB Other (2) SC (3) SC Purchase Price Adjustments (4) Eliminations (4) Total (in thousands) Net interest income $ 945,102 $ 259,502 $ 220,580 $ 119,968 $ 62,738 $ 3,085,739 $ 103,132 $ 21,612 $ 4,818,373 Total non-interest income 282,360 45,729 8,121 48,808 548,945 1,363,948 (12,044 ) (33,756 ) 2,252,111 Provision for credit losses 64,577 16,115 (8,784 ) 23,871 80,472 1,692,015 124,068 — 1,992,334 Total expenses 1,169,247 154,587 57,162 75,945 739,912 1,910,365 34,326 (16,261 ) 4,125,283 Income/(loss) before income taxes (6,362 ) 134,529 180,323 68,960 (208,701 ) 847,307 (67,306 ) 4,117 952,867 Intersegment revenue/(expense) (1) 9,226 4,553 1,997 (5,867 ) (9,909 ) — — — — Total assets 19,716,199 11,606,759 14,073,894 6,109,131 41,714,577 38,765,557 — — 131,986,117 (1) Intersegment revenue/(expense) represents charges or credits for funds used or provided by each of the segments and is included in net interest income. (2) Other includes the results of the entities transferred to the IHC, earnings from non-strategic assets, the investment portfolio, interest expense on the Bank’s and the Company's borrowings and other debt obligations, amortization of intangible assets and certain unallocated corporate income and indirect expenses. (3) Management of SHUSA manages SC by analyzing the pre-Change in Control results of SC as disclosed in this column. (4) Purchase Price Adjustments represents the impact that SC purchase marks had on the results of SC included within the consolidated operations of SHUSA, while eliminations eliminate intercompany transactions. For the Three-Month Period Ended SHUSA Reportable Segments September 30, 2016 Consumer & Business Banking Commercial Banking Commercial Real Estate GCB Other (2) SC (3) SC Purchase Price Adjustments (4) Eliminations (4) Total (in thousands) Net interest income $ 297,952 $ 91,259 $ 74,992 $ 60,436 $ (45,680 ) $ 1,095,060 $ 42,566 $ 4,545 $ 1,621,130 Total non-interest income 104,736 16,947 5,124 26,319 189,825 389,375 9,071 (13,824 ) 727,573 Provision for credit losses 19,872 (20,162 ) 2,945 (2,487 ) 4,426 610,398 72,920 — 687,912 Total expenses 395,759 51,156 20,556 26,830 260,723 570,017 13,956 (12,172 ) 1,326,825 Income/(loss) before income taxes (12,943 ) 77,212 56,615 62,412 (121,004 ) 304,020 (35,239 ) 2,893 333,966 Intersegment revenue/(expense) (1) 9,656 3,616 2,523 (702 ) (15,093 ) — — — — Total assets 19,735,459 12,174,784 15,005,335 10,551,939 43,782,904 38,771,636 — — 140,022,057 (1) Intersegment revenue/(expense) represents charges or credits for funds used or provided by each of the segments and is included in net interest income. (2) Other includes the results of the entities transferred to the IHC, earnings from non-strategic assets, the investment portfolio, interest expense on the Bank’s and the Company's borrowings and other debt obligations, amortization of intangible assets and certain unallocated corporate income and indirect expenses. (3) Management of SHUSA manages SC by analyzing the pre-Change in Control results of SC as disclosed in this column. (4) Purchase Price Adjustments represents the impact that SC purchase marks had on the results of SC included within the consolidated operations of SHUSA, while eliminations eliminate intercompany transactions. NOTE 17. BUSINESS SEGMENT INFORMATION (continued) For the Nine-Month Period Ended SHUSA Reportable Segments September 30, 2016 Consumer & Business Banking Commercial Banking Commercial Real Estate GCB Other (2) SC (3) SC Purchase Price Adjustments (4) Eliminations (4) Total (in thousands) Net interest income $ 793,345 $ 257,421 $ 212,035 $ 182,024 $ (8,180 ) $ 3,388,276 $ 146,419 $ 10,477 $ 4,981,817 Total non-interest income 297,311 51,094 16,445 65,818 608,810 1,109,894 38,340 (38,897 ) 2,148,815 Provision for credit losses 40,215 32,686 23,905 28,889 31,247 1,782,489 260,723 — 2,200,154 Total expenses 1,162,090 157,672 66,819 89,952 852,990 1,645,156 42,585 (37,497 ) 3,979,767 Income/(loss) before income taxes (111,649 ) 118,157 137,756 129,001 (283,607 ) 1,070,525 (118,549 ) 9,077 950,711 Intersegment revenue/(expense) (1) 34,111 12,927 9,940 (780 ) (56,198 ) — — — — Total assets 19,735,459 12,174,784 15,005,335 10,551,939 43,782,904 38,771,636 — — 140,022,057 (1) Intersegment revenue/(expense) represents charges or credits for funds used or provided by each of the segments and is included in net interest income. (2) Other includes the results of the entities transferred to the IHC, earnings from non-strategic assets, the investment portfolio, interest expense on the Bank’s and the Company's borrowings and other debt obligations, amortization of intangible assets and certain unallocated corporate income and indirect expenses. (3) Management of SHUSA manages SC by analyzing the pre-Change in Control results of SC as disclosed in this column. (4) Purchase Price Adjustments represents the impact that SC purchase marks had on the results of SC included within the consolidated operations of SHUSA, while eliminations eliminate intercompany transactions.

IHC

IHC	9 Months Ended
	Sep. 30, 2017
Accounting Changes and Error Corrections [Abstract]
IHC	IHC The Federal Reserve issued the Final Rule to strengthen regulatory oversight of FBOs. Under the Final Rule, FBOs with over $50 billion of U.S. non-branch assets, including Santander, were required to consolidate U.S. subsidiary activities under an IHC. Due to its U.S. non-branch total consolidated asset size, Santander is subject to the Final Rule. As a result of this rule, Santander transferred substantially all of its equity interests in U.S. bank and non-bank subsidiaries previously outside the Company to the Company, which became an IHC effective July 1, 2016. These subsidiaries included Santander BanCorp, BSI, SIS and SSLLC, as well as other subsidiaries. As these entities were and are solely owned and controlled by Santander prior to and after July 1, 2016, in accordance with ASC 805, the transaction has been accounted for under the common control guidance, which requires the Company to recognize the assets and liabilities transferred at their historical cost of the transferring entity at the date of the transfer. Additionally, as this transaction represented a change in reporting entity, the guidance requires retrospective combination of the entities for all periods presented in these financial statements as if the combination had been in effect since inception of common control. On July 1, 2017, an additional Santander subsidiary, Santander Financial Services, Inc. ("SFS"), a finance company located in Puerto Rico, was transferred to the Company. Refer to Note 1 for additional details.

BASIS OF PRESENTATION AND ACC27

BASIS OF PRESENTATION AND ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2017
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation These Condensed Consolidated Financial Statements include the accounts of the Company and its subsidiaries, including the Bank, SC, and certain special purpose financing trusts utilized in financing transactions that are considered VIEs. The Company generally consolidates VIEs for which it is deemed to be the primary beneficiary and generally consolidates voting interest entities ("VOEs") in which the Company has a controlling financial interest. The Condensed Consolidated Financial Statements have been prepared by the Company pursuant to Securities and Exchange Commission ("SEC") regulations. All significant intercompany balances and transactions have been eliminated in consolidation. Additionally, where applicable, the Company's accounting policies conform to the accounting and reporting guidelines prescribed by bank regulatory authorities. In the opinion of management, the accompanying Condensed Consolidated Financial Statements reflect all adjustments of a normal and recurring nature necessary for a fair statement of the Condensed Consolidated Balance Sheets, Statements of Operations, Statements of Comprehensive Income, Statements of Stockholder's Equity and Statements of Cash Flows ("SCF") for the periods indicated, and contain adequate disclosure for the fair statement of this interim financial information.
Recently Adopted Accounting Policies and Recent Accounting Developments	Recently Adopted Accounting Policies Since January 1, 2017, the Company adopted the following Financial Accounting Standards Board ("FASB") Accounting Standards Updates ("ASUs"): • ASU 2016-09, Compensation - Stock Compensation (Topic 718) . This new guidance simplifies certain aspects related to income taxes, the Statement of Cash Flows, and forfeitures when accounting for share-based payment transactions. ASU 2016-09 eliminates the requirement to recognize excess tax benefits in Accumulated Paid In Capital pools, and instead requires companies to record all excess tax benefits and deficiencies at settlement, vesting or expiration in the income statement as provision for income taxes. At adoption of ASU 2016-09 on January 1, 2017, the cumulative-effect for previously unrecognized excess tax benefits totaled $27.1 million net of tax, and was recognized through an increase of $14.8 million to beginning retained earnings and $37.4 million to NCI, offset by a decrease of $26.5 million to common stock and paid in capital. The Company recorded excess tax benefits, net of tax of $194 thousand and $241 thousand in the provision for income taxes rather than as an increase to additional paid-in capital for the three-month and nine-month periods ended September 30, 2017 , on a prospective basis. Therefore, the prior period presented has not been adjusted. All excess tax benefits along with other income tax cash flows will now be classified as an operating activity rather than financing activities in the Statement of Cash Flows on a prospective basis. In addition, the Company voluntarily changed its accounting policy on forfeitures from previously recognizing forfeitures based on estimating the number of awards expected to be forfeited to electing to recognize forfeiture of awards as they occur to simplify the accounting for forfeitures. This resulted in a cumulative adjustment, as a decrease to beginning retained earnings of $1.4 million . • In January 2017, the FASB also issued ASU 2017-04, Intangibles - Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment. It removes Step 2 of the goodwill impairment test, which requires a hypothetical purchase price allocation. The new rules provide that a goodwill impairment will be the amount by which a reporting unit’s carrying value exceeds its fair value, not to exceed the carrying amount of goodwill. All other goodwill impairment guidance will remain largely unchanged. The same one-step impairment test will be applied to goodwill at all reporting units. The revised guidance will be applied prospectively, and is effective for calendar year-end SEC filers in 2020. Early adoption is permitted for impairment tests performed after January 1, 2017. The Company adopted this ASU as of October 1, 2017. The adoption of the following ASUs did not have an impact on the Company's financial position or results of operations. • ASU 2016-05, Derivatives and Hedging (Topic 815): Effect of Derivative Contract Novations on Existing Hedge Accounting Relationships. • ASU 2016-06, Derivatives and Hedging (Topic 815): Contingent Put and Call Options in Debt Instruments. • ASU 2016-07, Investments-Equity Method and Joint Ventures (Topic 323) . • ASU 2016-17, Consolidation (Topic 810), Interest Held Through Related Parties That Are Under Common Control. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842). The guidance, as amended, in this update supersedes the current lease accounting guidance for both lessees and lessors under ASC 840, Leases. The new guidance requires lessees to evaluate whether a lease is a finance lease using criteria similar to what lessees use today to determine whether they have a capital lease. Leases not classified as finance leases are classified as operating leases. This classification will determine whether the lease expense is recognized based on an effective interest method or on a straight-line basis over the term of the lease. The lessee is also required to record a right-of-use asset and a lease liability for all leases with a term of greater than 12 months regardless of their classification. Leases with a term of 12 months or less will be accounted for similarly to today’s guidance for operating leases. The new guidance will require lessors to account for leases using an approach that is substantially similar to the existing guidance. The Company currently recognizes assets and liabilities for all of its vehicle lease transactions. This new guidance will be effective for the Company for the first reporting period beginning after December 15, 2018, with earlier adoption permitted. The Company does not intend to early adopt this ASU. Adoption of this amendment must be applied on a modified retrospective approach. The Company is in the process of reviewing our existing property and equipment lease contracts, as well as service contracts that may include embedded leases. Upon adoption, the Company expects to report higher assets and liabilities from recording the present value of the future minimum lease payments of the leases. In June 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses (Topic 326), Measurement of Credit Losses on Financial Instruments . This new guidance significantly changes how entities will measure credit losses for most financial assets and certain other instruments that are not measured at fair value through net income. The standard will replace today’s “incurred loss” approach with an “expected loss” model for instruments measured at amortized cost. For available-for-sale debt securities, entities will be required to record allowances rather than reduce the carrying amount, as they do today under the OTTI model. It also simplifies the accounting model for purchased credit-impaired debt securities and loans. The new guidance will be effective for the Company for the first reporting period beginning after December 15, 2019, with earlier adoption permitted. Adoption of this new guidance can be applied only on a prospective basis as a cumulative-effect adjustment to retained earnings. The Company is currently evaluating the impact of the new guidance on its Consolidated Financial Statements. It is expected that the new model will include different assumptions used in calculating credit losses, such as estimating losses over the estimated life of a financial asset, and will consider expected future changes in macroeconomic conditions. The adoption of this ASU may result in an increase to the Company’s allowance for credit losses (“ACL”), which will depend upon the nature and characteristics of the Company's portfolio at the adoption date, as well as the macroeconomic conditions and forecasts at that date. The Company currently does not intend to early adopt this new guidance. NOTE 2. RECENT ACCOUNTING DEVELOPMENTS (continued) In addition to those described in detail above, the Company is also in the process of evaluating the following ASUs and does not expect them to have a material impact on the Company's financial position, results of operations, or disclosures: • ASU 2016-01, Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities. • ASU 2016-15, Statement of Cash Flows (Topic 230), Classification of Certain Cash Receipts and Cash Payments • ASU 2016-16, Income Taxes (Topic 740), Intra-Entity Transfers of Assets Other Than Inventory • ASU 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash (A consensus of the FASB Emerging Issues Task Force) • ASU 2017-01, Business Combinations (Topic 805): Clarifying the Definition of a Business • ASU 2017-05, Other Income - Gains and Losses from the Derecognition of Nonfinancial Assets (Subtopic 610-20): Clarifying the Scope of Asset Derecognition Guidance and Accounting for Partial Sales of Nonfinancial Assets • • ASU 2017-07, Compensation - Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost • ASU 2017-08, Receivables - Nonrefundable Fees and Other Costs (Subtopic 310-20): Premium Amortization on Purchased Callable Debt Securities • ASU 2017-09 , Compensation-Stock Compensation (Topic 718): Scope of Modification Accounting • ASU 2017-11, Earnings Per Share (Topic 260); Distinguishing Liabilities from Equity (Topic 480); Derivatives and Hedging (Topic 815): (Part I) Accounting for Certain Financial Instruments with Down Round Features, (Part II) Replacement of the Indefinite Deferral for Mandatorily Redeemable Financial Instruments of Certain Nonpublic Entities and Certain Mandatorily Redeemable Noncontrolling Interests with a Scope Exception • ASU 2017-12, Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities
Commercial Lending Asset Quality Indicators	Commercial Lending Asset Quality Indicators Commercial credit quality disaggregated by class of financing receivables is summarized according to standard regulatory classifications as follows: PASS. Asset is well-protected by the current net worth and paying capacity of the obligor or guarantors, if any, or by the fair value less costs to acquire and sell any underlying collateral in a timely manner. SPECIAL MENTION. Asset has potential weaknesses that deserve management’s close attention, which, if left uncorrected, may result in deterioration of the repayment prospects for an asset at some future date. Special mention assets are not adversely classified. SUBSTANDARD. Asset is inadequately protected by the current net worth and paying capacity of the obligor or by the collateral pledged, if any. A well-defined weakness or weaknesses exist that jeopardize the liquidation of the debt. The loans are characterized by the distinct possibility that the Company will sustain some loss if deficiencies are not corrected. DOUBTFUL. Exhibits the inherent weaknesses of a substandard credit. Additional characteristics exist that make collection or liquidation in full highly questionable and improbable, on the basis of currently known facts, conditions and values. Possibility of loss is extremely high, but because of certain important and reasonable specific pending factors which may work to the advantage and strengthening of the credit, an estimated loss cannot yet be determined. LOSS. Credit is considered uncollectible and of such little value that it does not warrant consideration as an active asset. There may be some recovery or salvage value, but there is doubt as to whether, how much or when the recovery would occur.
Troubled Debt Restructurings	Commercial Loan TDRs All of the Company’s commercial loan modifications are based on the circumstances of the individual customer, including specific customers' complete relationships with the Company. Loan terms are modified to meet each borrower’s specific circumstances at a point in time and may allow for modifications such as term extensions, interest rate reductions, etc. Modifications for commercial loan TDRs generally, although not always, result in bifurcation of the original loan into A and B notes. The A note is restructured to allow for upgraded risk rating and return to accrual status after a sustained period of payment performance has been achieved (typically six months for monthly payment schedules). The B note, if any, is structured as a deficiency note; the balance is charged off but the debt is usually not forgiven. Commercial TDRs are generally placed on non-accrual status until the Company believes repayment under the revised terms is reasonably assured and a sustained period of repayment performance has been achieved (typically six months for a monthly amortizing loan). TDRs are subject to analysis for specific reserves by either calculating the present value of expected future cash flows or, if collateral-dependent, calculating the fair value of the collateral less its estimated cost to sell. The TDR classification will remain on the loan until it is paid in full or liquidated. Consumer Loan TDRs The primary modification program for the Company’s residential mortgage and home equity portfolios is a proprietary program designed to keep customers in their homes and, when appropriate, prevent them from entering into foreclosure. The program is available to all customers facing a financial hardship regardless of their delinquency status. The main goal of the modification program is to review the customer’s entire financial condition to ensure that the proposed modified payment solution is affordable according to a specific debt-to-income ("DTI") ratio range. The main modification benefits of the program allow for term extensions, interest rate reductions, and/or deferment of principal. The Company reviews each customer on a case-by-case basis to determine which benefit or combination of benefits will be offered to achieve the target DTI range. For the Company’s other consumer portfolios, including RICs and auto loans, the terms of the modifications generally include one or a combination of: a reduction of the stated interest rate of the loan to a rate of interest lower than the current market rate for new debt with similar risk, an extension of the maturity date or principal forgiveness. Consumer TDRs excluding RICs are generally placed on non-accrual status until the Company believes repayment under the revised terms is reasonably assured and a sustained period of repayment performance has been achieved (typically six months for a monthly amortizing loan). Any loan that has remained current for the six months immediately prior to modification will remain on accrual status after the modification is implemented. RIC TDRs are placed on nonaccrual status when the Company believes repayment under the revised terms is not reasonably assured, and considered for return to accrual when a sustained period of repayment performance has been achieved. The TDR classification will remain on the loan until it is paid in full or liquidated. In addition to loans identified as TDRs above, the guidance also requires loans discharged under Chapter 7 bankruptcy proceedings to be considered TDRs and collateral-dependent, regardless of delinquency status. TDRs that are collateral-dependent loans must be written down to fair market value of the collateral, less costs to sell and classified as non-accrual/non-performing loans for the remaining life of the loan. NOTE 4. LOANS AND ALLOWANCE FOR CREDIT LOSSES (continued) TDR Impact to ALLL The ALLL is established to recognize losses inherent in funded loans intended to be held for investment that are probable and can be reasonably estimated. Prior to loans being placed in TDR status, the Company generally measures its allowance under a loss contingency methodology in which consumer loans with similar risk characteristics are pooled and loss experience information is monitored for credit risk and deterioration with statistical tools considering factors such as delinquency, LTV and credit scores. Upon TDR modification, the Company generally measures impairment based on a present value of expected future cash flows methodology considering all available evidence, by discounting expected future cash flows using the original effective interest rate or fair value of collateral, less costs to sell. The amount of the required ALLL is equal to the difference between the loan’s impaired value and the recorded investment. When a consumer TDR subsequently defaults, the Company generally measures impairment based on the fair value of the collateral, if applicable, less its estimated cost to sell. Typically, commercial loans whose terms are modified in a TDR will have been identified as impaired prior to modification and accounted for generally using a present value of expected future cash flows methodology, unless the loan is considered collateral-dependent. Loans considered collateral-dependent are measured for impairment based on their fair values of collateral less estimated cost to sell. Accordingly, upon TDR modification or if a TDR modification subsequently defaults, the allowance methodology remains unchanged.

INVESTMENT SECURITIES (Tables)

INVESTMENT SECURITIES (Tables)	9 Months Ended
	Sep. 30, 2017
Investments, Debt and Equity Securities [Abstract]
Summary of Available-for-sale Securities	The following tables present the amortized cost, gross unrealized gains and losses and approximate fair values of securities available-for-sale at the dates indicated: September 30, 2017 Amortized Cost Gross Unrealized Gains Gross Unrealized Loss Fair Value (in thousands) U.S. Treasury securities $ 1,669,963 $ 524 $ (2,380 ) $ 1,668,107 Corporate debt securities 43,798 97 — 43,895 Asset-backed securities (“ABS”) 524,503 12,315 (985 ) 535,833 Equity securities 11,364 1 (538 ) 10,827 State and municipal securities 25 — — 25 Mortgage-backed securities (“MBS”): U.S. government agencies - Residential 5,243,543 7,268 (44,468 ) 5,206,343 U.S. government agencies - Commercial 1,375,787 1,888 (9,440 ) 1,368,235 Federal Home Loan Mortgage Corporation (“FHLMC”) 8,482,935 11,540 (117,466 ) 8,377,009 FHLMC and FNMA - Commercial debt securities 23,163 — (392 ) 22,771 Non-agency securities 1 — — 1 Total investment securities AFS $ 17,375,082 $ 33,633 $ (175,669 ) $ 17,233,046 NOTE 3. INVESTMENT SECURITIES (continued) December 31, 2016 Amortized Cost Gross Unrealized Gains Gross Unrealized Loss Fair Value (in thousands) U.S. Treasury securities $ 1,857,357 $ 1,826 $ (2,326 ) $ 1,856,857 ABS 1,196,702 16,410 (2,388 ) 1,210,724 Equity securities 11,716 — (565 ) 11,151 State and municipal securities 30 — — 30 MBS: U.S. government agencies - Residential 5,424,412 3,253 (64,537 ) 5,363,128 U.S. government agencies - Commercial 948,696 1,998 (8,196 ) 942,498 FHLMC and FNMA - Residential debt securities 7,765,003 6,712 (154,858 ) 7,616,857 FHLMC and FNMA - Commercial debt securities 23,636 — (670 ) 22,966 Non-agency securities 14 — — 14 Total investment securities AFS $ 17,227,566 $ 30,199 $ (233,540 ) $ 17,024,225
Summary of Held-to-maturity Securities	The following tables present the amortized cost, gross unrealized gains and losses and approximate fair values of securities held-to-maturity at the dates indicated: September 30, 2017 Amortized Cost Gross Unrealized Gains Gross Unrealized Loss Fair Value (in thousands) MBS: U.S. government agencies - Residential $ 1,509,428 $ 2,207 $ (21,100 ) $ 1,490,535 U.S. government agencies - Commercial 51,422 136 — 51,558 Total investment securities held-to-maturity $ 1,560,850 $ 2,343 $ (21,100 ) $ 1,542,093 December 31, 2016 Amortized Cost Gross Unrealized Gains Gross Unrealized Loss Fair Value (in thousands) MBS: U.S. government agencies - Residential $ 1,658,644 $ 2,195 $ (25,426 ) $ 1,635,413 Total investment securities held-to-maturity $ 1,658,644 $ 2,195 $ (25,426 ) $ 1,635,413
Investments Classified by Contractual Maturity Date	Contractual maturities of the Company’s debt securities available-for-sale at September 30, 2017 were as follows: Amortized Cost Fair Value (in thousands) Due within one year $ 875,069 $ 875,216 Due after 1 year but within 5 years 1,221,182 1,231,546 Due after 5 years but within 10 years 210,785 210,395 Due after 10 years 15,056,682 14,905,062 Total $ 17,363,718 $ 17,222,219 Contractual maturities of the Company’s debt securities held-to-maturity at September 30, 2017 were as follows: Amortized Cost Fair Value (in thousands) Due after 10 years $ 1,560,850 $ 1,542,093 Total $ 1,560,850 $ 1,542,093
Gross Unrealized Loss and Fair Value of Securities Available-for-Sale	The following tables present the aggregate amount of unrealized losses as of September 30, 2017 and December 31, 2016 on securities in the Company’s AFS investment portfolios classified according to the amount of time those securities have been in a continuous loss position: September 30, 2017 Less than 12 months 12 months or longer Total Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses (in thousands) U.S. Treasury securities $ 1,028,957 $ (2,380 ) $ — $ — $ 1,028,957 $ (2,380 ) ABS 28,047 (280 ) 99,474 (705 ) 127,521 (985 ) Equity securities 666 (11 ) 9,981 (527 ) 10,647 (538 ) MBS: U.S. government agencies - Residential 2,706,703 (34,342 ) 887,686 (10,126 ) 3,594,389 (44,468 ) U.S. government agencies - Commercial 905,790 (5,797 ) 77,367 (3,643 ) 983,157 (9,440 ) FHLMC and FNMA - Residential debt securities 4,382,804 (54,005 ) 1,587,768 (63,461 ) 5,970,572 (117,466 ) FHLMC and FNMA - Commercial debt securities 22,316 (382 ) 455 (10 ) 22,771 (392 ) Total investment securities AFS $ 9,075,283 $ (97,197 ) $ 2,662,731 $ (78,472 ) $ 11,738,014 $ (175,669 ) NOTE 3. INVESTMENT SECURITIES (continued) December 31, 2016 Less than 12 months 12 months or longer Total Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses (in thousands) U.S. Treasury securities $ 1,016,654 $ (2,326 ) $ — $ — $ 1,016,654 $ (2,326 ) ABS 76,552 (1,021 ) 111,758 (1,367 ) 188,310 (2,388 ) Equity securities 770 (16 ) 9,800 (549 ) 10,570 (565 ) MBS: U.S. government agencies - Residential 3,831,354 (46,846 ) 1,027,609 (17,691 ) 4,858,963 (64,537 ) U.S. government agencies - Commercial 532,334 (4,451 ) 98,918 (3,745 ) 631,252 (8,196 ) FHLMC and FNMA - Residential debt securities 4,740,824 (58,514 ) 1,981,886 (96,344 ) 6,722,710 (154,858 ) FHLMC and FNMA - Commercial debt securities 22,504 (659 ) 462 (11 ) 22,966 (670 ) Total investment securities AFS $ 10,220,992 $ (113,833 ) $ 3,230,433 $ (119,707 ) $ 13,451,425 $ (233,540 )
Gross Unrealized Loss and Fair Value of Securities Held-to-maturity	The following tables present the aggregate amount of unrealized losses as of September 30, 2017 and December 31, 2016 on securities in the Company’s held-to-maturity investment portfolios classified according to the amount of time those securities have been in a continuous loss position: September 30, 2017 Less than 12 months 12 months or longer Total Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses (in thousands) MBS: U.S. government agencies - Residential $ 1,198,222 $ (21,100 ) $ — $ — $ 1,198,222 $ (21,100 ) Total investment securities held-to-maturity $ 1,198,222 $ (21,100 ) $ — $ — $ 1,198,222 $ (21,100 ) December 31, 2016 Less than 12 months 12 months or longer Total Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses (in thousands) MBS: U.S. government agencies - Residential $ 1,311,390 $ (25,426 ) $ — $ — $ 1,311,390 $ (25,426 ) Total investment securities held-to-maturity $ 1,311,390 $ (25,426 ) $ — $ — $ 1,311,390 $ (25,426 )
Gains (Losses) and Proceeds on Sales of Securities	Proceeds from sales of investment securities and the realized gross gains and losses from those sales are as follows: Three-Month Period Nine-Month Period 2017 2016 2017 2016 (in thousands) (in thousands) Proceeds from the sales of AFS securities $ 566,286 $ — $ 1,872,411 $ 6,755,298 Gross realized gains $ 7,123 $ — $ 18,247 $ 60,328 Gross realized losses — — — (2,558 ) OTTI — — — (44 ) Net realized gains (1) $ 7,123 $ — $ 18,247 $ 57,726 (1) Excludes the net realized gains/(losses) related to trading securities.

LOANS AND ALLOWANCE FOR CREDI29

LOANS AND ALLOWANCE FOR CREDIT LOSSES (Tables)	9 Months Ended
	Sep. 30, 2017
Loans and Leases Receivable Disclosure [Abstract]
Schedule of Loans Receivable	The composition of the portfolio segment is as follows: September 30, 2017 December 31, 2016 (in thousands) RICs - Purchased: Unpaid principal balance ("UPB") (1) $ 2,289,692 $ 3,765,714 UPB - FVO (2) 31,003 29,481 Total UPB 2,320,695 3,795,195 Purchase marks (3) (158,155 ) (326,392 ) Total RICs - Purchased 2,162,540 3,468,803 RICs - Originated: UPB (1) 23,391,153 22,527,753 Net discount (335,015 ) (441,131 ) Total RICs - Originated 23,056,138 22,086,622 SBNA auto loans 18,798 18,296 Total RICs - originated post change in control 23,074,936 22,104,918 Total RICs and auto loans $ 25,237,476 $ 25,573,721 (1) UPB does not include amounts related to the loan receivables - unsecured and loan receivables from dealers due to the short-term and revolving nature of these receivables. (2) The Company elected to account for these loans, which were acquired with evidence of credit deterioration, under the FVO. (3) Includes purchase marks of $6.8 million and $6.7 million related to purchase loan portfolios on which we elected to apply the FVO at September 30, 2017 and December 31, 2016 , respectively. The following table reconciles the Company's recorded investment classified by its major portfolio classifications to its commercial loan classifications utilized in its determination of the allowance for loan and lease losses (“ALLL”) and other credit quality disclosures at September 30, 2017 and December 31, 2016 , respectively: Commercial Portfolio Segment (2) Major Loan Classifications (1) September 30, 2017 December 31, 2016 (in thousands) Commercial LHFI: Commercial real estate: Corporate Banking $ 3,467,935 $ 3,693,109 Middle Market Real Estate 5,188,460 5,180,572 Santander Real Estate Capital 1,034,455 1,238,362 Total commercial real estate 9,690,850 10,112,043 Commercial and industrial (3) 15,196,539 18,812,002 Multifamily 8,293,232 8,683,680 Other commercial 6,876,521 6,832,403 Total commercial LHFI $ 40,057,142 $ 44,440,128 (1) These represent the Company's loan categories based on SEC Regulation S-X, Article 9. (2) These represent the Company's loan classes used to determine its ALLL. (3) Commercial and industrial loans excluded $83.3 million of LHFS at September 30, 2017 and excluded $121.1 million of LHFS at December 31, 2016 . The following presents the composition of the gross loans and leases held-for-investment by portfolio and by rate type: September 30, 2017 December 31, 2016 Amount Percent Amount Percent (dollars in thousands) Commercial LHFI: Commercial real estate loans $ 9,690,850 11.9 % $ 10,112,043 11.8 % Commercial and industrial loans 15,196,539 18.6 % 18,812,002 21.9 % Multifamily loans 8,293,232 10.2 % 8,683,680 10.1 % Other commercial (2) 6,876,521 8.4 % 6,832,403 8.0 % Total commercial LHFI 40,057,142 49.1 % 44,440,128 51.8 % Consumer loans secured by real estate: Residential mortgages 8,476,935 10.4 % 7,775,272 9.1 % Home equity loans and lines of credit 5,855,086 7.2 % 6,001,192 7.0 % Total consumer loans secured by real estate 14,332,021 17.6 % 13,776,464 16.1 % Consumer loans not secured by real estate: RICs and auto loans - originated 23,074,936 28.3 % 22,104,918 25.8 % RICs and auto loans - purchased 2,162,540 2.7 % 3,468,803 4.0 % Personal unsecured loans 1,262,591 1.5 % 1,234,094 1.4 % Other consumer (3) 659,469 0.8 % 795,378 0.9 % Total consumer loans 41,491,557 50.9 % 41,379,657 48.2 % Total LHFI (1) $ 81,548,699 100.0 % $ 85,819,785 100.0 % Total LHFI: Fixed rate $ 49,274,614 60.4 % $ 51,752,761 60.3 % Variable rate 32,274,085 39.6 % 34,067,024 39.7 % Total LHFI (1) $ 81,548,699 100.0 % $ 85,819,785 100.0 % (1) Total LHFI includes deferred loan fees, net of deferred origination costs and unamortized purchase premiums, net of discounts as well as purchase accounting adjustments. These items resulted in a net increase in the loan balances of $1.2 billion and $845.8 million as of September 30, 2017 and December 31, 2016 , respectively. (2) Other commercial includes commercial equipment vehicle financing ("CEVF") leveraged leases and loans. (3) Other consumer primarily includes recreational vehicle ("RV") and marine loans. Consumer Portfolio Segment (2) Major Loan Classifications (1) September 30, 2017 December 31, 2016 (in thousands) Consumer loans secured by real estate: Residential mortgages (3) $ 8,476,935 $ 7,775,272 Home equity loans and lines of credit 5,855,086 6,001,192 Total consumer loans secured by real estate 14,332,021 13,776,464 Consumer loans not secured by real estate: RICs and auto loans - originated (4) 23,074,936 22,104,918 RICs and auto loans - purchased (4) 2,162,540 3,468,803 Personal unsecured loans (5) 1,262,591 1,234,094 Other consumer 659,469 795,378 Total consumer LHFI $ 41,491,557 $ 41,379,657 (1) These represent the Company's loan categories based on the SEC's Regulation S-X, Article 9. (2) These represent the Company's loan classes used to determine its ALLL. (3) Residential mortgages exclude $212.6 million and $462.9 million of LHFS at September 30, 2017 and December 31, 2016 , respectively. (4) RIC and auto loans exclude $762.6 million and $924.7 million of LHFS at September 30, 2017 and December 31, 2016 , respectively. (5) Personal unsecured loans exclude $929.5 million and $1.1 billion of LHFS at September 30, 2017 and December 31, 2016 , respectively.
Allowance for Credit Losses by Portfolio Segment	The activity in the ACL by portfolio segment for the three-month and nine-month periods ended September 30, 2017 and 2016 was as follows: Three-Month Period Ended September 30, 2017 Commercial Consumer Unallocated Total (in thousands) ALLL, beginning of period $ 428,247 $ 3,478,337 $ 47,023 $ 3,953,607 Provision for loan and lease losses 17,129 630,048 — 647,177 Other (1) 356 5,283 — 5,639 Charge-offs (30,576 ) (1,224,296 ) — (1,254,872 ) Recoveries 9,635 594,959 — 604,594 Charge-offs, net of recoveries (20,941 ) (629,337 ) — (650,278 ) ALLL, end of period $ 424,791 $ 3,484,331 $ 47,023 $ 3,956,145 Reserve for unfunded lending commitments, beginning of period $ 111,015 $ 796 $ — $ 111,811 Release of reserve for unfunded lending commitments 5,241 (298 ) — 4,943 Loss on unfunded lending commitments (668 ) — — (668 ) Reserve for unfunded lending commitments, end of period 115,588 498 — 116,086 Total ACL, end of period $ 540,379 $ 3,484,829 $ 47,023 $ 4,072,231 Nine-Month Period Ended September 30, 2017 Commercial Consumer Unallocated Total (in thousands) ALLL, beginning of period $ 449,835 $ 3,317,606 $ 47,023 $ 3,814,464 Provision for loan and lease losses 62,597 1,933,602 — 1,996,199 Other (1) 356 5,283 — 5,639 Charge-offs (117,263 ) (3,590,495 ) — (3,707,758 ) Recoveries 29,266 1,818,335 — 1,847,601 Charge-offs, net of recoveries (87,997 ) (1,772,160 ) — (1,860,157 ) ALLL, end of period $ 424,791 $ 3,484,331 $ 47,023 $ 3,956,145 Reserve for unfunded lending commitments, beginning of period $ 121,613 $ 806 $ — $ 122,419 Release of reserve for unfunded lending commitments (3,557 ) (308 ) — (3,865 ) Loss on unfunded lending commitments (2,468 ) — — (2,468 ) Reserve for unfunded lending commitments, end of period 115,588 498 — 116,086 Total ACL, end of period $ 540,379 $ 3,484,829 $ 47,023 $ 4,072,231 Ending balance, individually evaluated for impairment (2) $ 60,492 $ 1,765,790 $ — $ 1,826,282 Ending balance, collectively evaluated for impairment 364,299 1,718,541 47,023 2,129,863 Financing receivables: Ending balance $ 40,140,421 $ 43,396,375 $ — $ 83,536,796 Ending balance, evaluated under the FVO or lower of cost or fair value 83,279 1,959,926 — 2,043,205 Ending balance, individually evaluated for impairment (1) 514,846 6,650,254 — 7,165,100 Ending balance, collectively evaluated for impairment 39,542,296 34,786,195 — 74,328,491 (1) Includes transfers in for the period ending September 30, 2017. (2) Consists of loans in TDR status. NOTE 4. LOANS AND ALLOWANCE FOR CREDIT LOSSES (continued) Three-Month Period Ended September 30, 2016 Commercial Consumer Unallocated Total (in thousands) ALLL, beginning of period $ 528,858 $ 3,189,784 $ 47,245 $ 3,765,887 (Release of) / Provision for loan and lease losses 21,454 687,697 — 709,151 Charge-offs (41,660 ) (1,249,370 ) — (1,291,030 ) Recoveries 21,359 608,915 — 630,274 Charge-offs, net of recoveries (20,301 ) (640,455 ) — (660,756 ) ALLL, end of period $ 530,011 $ 3,237,026 $ 47,245 $ 3,814,282 Reserve for unfunded lending commitments, beginning of period $ 156,155 $ 743 $ — $ 156,898 (Release of) / Provision for unfunded lending commitments (21,244 ) 5 — (21,239 ) Loss on unfunded lending commitments (1,094 ) — — (1,094 ) Reserve for unfunded lending commitments, end of period 133,817 748 — 134,565 Total ACL, end of period $ 663,828 $ 3,237,774 $ 47,245 $ 3,948,847 Nine-Month Period Ended September 30, 2016 Commercial Consumer Unallocated Total (in thousands) ALLL, beginning of period $ 456,812 $ 2,742,088 $ 47,245 $ 3,246,145 Provision for loan and lease losses 122,832 2,090,516 — 2,213,348 Charge-offs (118,273 ) (3,424,199 ) — (3,542,472 ) Recoveries 68,640 1,828,621 — 1,897,261 Charge-offs, net of recoveries (49,633 ) (1,595,578 ) — (1,645,211 ) ALLL, end of period $ 530,011 $ 3,237,026 $ 47,245 $ 3,814,282 Reserve for unfunded lending commitments, beginning of period $ 148,207 $ 814 $ — $ 149,021 Provision for / (Release of) unfunded lending commitments (13,128 ) (66 ) — (13,194 ) Loss on unfunded lending commitments (1,262 ) — — (1,262 ) Reserve for unfunded lending commitments, end of period 133,817 748 — 134,565 Total ACL, end of period $ 663,828 $ 3,237,774 $ 47,245 $ 3,948,847 Ending balance, individually evaluated for impairment (1) $ 146,458 $ 1,376,942 $ — $ 1,523,400 Ending balance, collectively evaluated for impairment 383,553 1,860,084 47,245 2,290,882 Financing receivables: Ending balance $ 45,812,581 $ 44,091,345 $ — $ 89,903,926 Ending balance, evaluated under the fair value option or lower of cost or fair value (1) 224,524 3,027,806 — 3,252,330 Ending balance, individually evaluated for impairment (1) 693,317 5,465,762 — 6,159,079 Ending balance, collectively evaluated for impairment 44,894,740 35,597,777 — 80,492,517 (1) Consists of loans in TDR status. NOTE 4. LOANS AND ALLOWANCE FOR CREDIT LOSSES (continued) The following table presents the activity in the allowance for loan losses for the RICs acquired in the Change in Control and those originated by SC subsequent to the Change in Control. Three-Month Period Ended Nine-Month Period Ended September 30, 2017 September 30, 2017 Purchased Originated Total Purchased Originated Total (in thousands) ALLL, beginning of period $ 468,671 $ 2,792,666 $ 3,261,337 $ 559,092 $ 2,538,127 $ 3,097,219 Provision for loan and lease losses 47,106 523,832 570,938 128,372 1,686,611 1,814,983 Charge-offs (142,561 ) (1,043,732 ) (1,186,293 ) (481,389 ) (2,991,112 ) (3,472,501 ) Recoveries 52,406 535,677 588,083 219,547 1,574,817 1,794,364 Charge-offs, net of recoveries (90,155 ) (508,055 ) (598,210 ) (261,842 ) (1,416,295 ) (1,678,137 ) ALLL, end of period $ 425,622 $ 2,808,443 $ 3,234,065 $ 425,622 $ 2,808,443 $ 3,234,065 Three-Month Period Ended Nine-Month Period Ended September 30, 2016 September 30, 2016 Purchased Originated Total Purchased Originated Total (in thousands) ALLL, beginning of period $ 615,623 $ 2,342,440 $ 2,958,063 $ 590,807 $ 1,891,989 $ 2,482,796 Provision for loan and lease losses 29,406 630,962 660,368 150,658 1,877,527 2,028,185 Charge-offs (207,662 ) (996,395 ) (1,204,057 ) (666,623 ) (2,611,263 ) (3,277,886 ) Recoveries 155,673 442,543 598,216 518,198 1,261,297 1,779,495 Charge-offs, net of recoveries (51,989 ) (553,852 ) (605,841 ) (148,425 ) (1,349,966 ) (1,498,391 ) ALLL, end of period $ 593,040 $ 2,419,550 $ 3,012,590 $ 593,040 $ 2,419,550 $ 3,012,590
Schedule of Non-accrual Loans	The recorded investment in non-accrual loans disaggregated by class of financing receivables and other non-performing assets is summarized as follows: September 30, 2017 December 31, 2016 (in thousands) Non-accrual loans: Commercial: Commercial real estate: Corporate banking $ 88,459 $ 104,879 Middle market commercial real estate 57,536 71,264 Santander real estate capital 921 3,077 Commercial and industrial 184,089 182,368 Multifamily 10,715 8,196 Other commercial 20,767 11,097 Total commercial loans 362,487 380,881 Consumer: Residential mortgages 284,415 287,140 Home equity loans and lines of credit 116,482 120,065 RICs and auto loans - originated 1,553,954 1,045,587 RICs - purchased 274,374 284,486 Personal unsecured loans 5,412 5,201 Other consumer 10,393 12,694 Total consumer loans 2,245,030 1,755,173 Total non-accrual loans 2,607,517 2,136,054 Other real estate owned ("OREO") 146,362 116,705 Repossessed vehicles 157,757 173,754 Foreclosed and other repossessed assets 1,711 3,838 Total OREO and other repossessed assets 305,830 294,297 Total non-performing assets $ 2,913,347 $ 2,430,351
Aging Analysis of Loan Portfolio	The age of recorded investments in past due loans and accruing loans greater than 90 days past due disaggregated by class of financing receivables is summarized as follows: As of: September 30, 2017 30-89 90 Total Current Total (1) Recorded Investment (in thousands) Commercial: Commercial real estate: Corporate banking $ 21,114 $ 49,274 $ 70,388 $ 3,397,547 $ 3,467,935 $ — Middle market commercial real estate 67,854 33,344 101,198 5,087,262 5,188,460 — Santander real estate capital — 525 525 1,033,930 1,034,455 — Commercial and industrial 80,116 52,117 132,233 15,147,585 15,279,818 — Multifamily 59 1,837 1,896 8,291,336 8,293,232 — Other commercial 72,944 4,614 77,558 6,798,963 6,876,521 10 Consumer: Residential mortgages 282,297 217,899 500,196 8,189,377 8,689,573 — Home equity loans and lines of credit 41,210 77,589 118,799 5,736,287 5,855,086 — RICs and auto loans - originated 3,381,392 331,033 3,712,425 20,125,142 23,837,567 — RICs and auto loans - purchased 551,123 51,261 602,384 1,560,156 2,162,540 — Personal unsecured loans 104,796 107,060 211,856 1,980,284 2,192,140 96,246 Other consumer 14,978 15,774 30,752 628,717 659,469 — Total $ 4,617,883 $ 942,327 $ 5,560,210 $ 77,976,586 $ 83,536,796 $ 96,256 (1) Financing receivables include LHFS. NOTE 4. LOANS AND ALLOWANCE FOR CREDIT LOSSES (continued) As of December 31, 2016 30-89 90 Total Current Total (1) Recorded (in thousands) Commercial: Commercial real estate: Corporate banking $ 14,973 $ 40,170 $ 55,143 $ 3,637,966 $ 3,693,109 $ — Middle market commercial real estate 6,967 57,520 64,487 5,116,085 5,180,572 — Santander real estate capital 177 — 177 1,238,185 1,238,362 — Commercial and industrial 46,104 33,800 79,904 18,853,163 18,933,067 — Multifamily 7,133 2,339 9,472 8,674,208 8,683,680 — Other commercial 45,379 2,590 47,969 6,784,434 6,832,403 1 Consumer: Residential mortgages 230,850 224,790 455,640 7,782,525 8,238,165 — Home equity loans and lines of credit 37,209 75,668 112,877 5,888,315 6,001,192 — RICs and auto loans - originated 3,092,841 296,085 3,388,926 19,640,740 23,029,666 — RICs and auto loans - purchased 800,993 71,273 872,266 2,596,537 3,468,803 — Personal unsecured loans 89,524 103,698 193,222 2,118,474 2,311,696 93,845 Other consumer 31,980 20,386 52,366 743,012 795,378 — Total $ 4,404,130 $ 928,319 $ 5,332,449 $ 83,073,644 $ 88,406,093 $ 93,846 (1) Financing receivables include LHFS.
Schedule of Impaired Loans by Class	Impaired loans disaggregated by class of financing receivables are summarized as follows: September 30, 2017 Recorded Investment (1) UPB Related Average (in thousands) With no related allowance recorded: Commercial: Commercial real estate: Corporate banking $ 90,335 $ 118,315 $ — $ 89,675 Middle market commercial real estate 49,207 72,294 — 54,647 Santander real estate capital — — — 1,309 Commercial and industrial 86,831 90,543 — 77,483 Multifamily 8,980 9,939 — 9,675 Other commercial 884 1,029 — 961 Consumer: Residential mortgages 172,400 222,662 — 173,735 Home equity loans and lines of credit 42,483 42,483 — 45,678 RICs and auto loans - originated — — — — RICs and auto loans - purchased 19,395 24,883 — 26,884 Personal unsecured loans (2) 30,459 30,459 — 28,234 Other consumer 10,335 14,183 — 14,835 With an allowance recorded: Commercial: Commercial real estate: Corporate banking 61,629 73,893 15,488 71,035 Middle market commercial real estate 26,179 32,368 6,090 38,225 Santander real estate capital 8,405 8,405 1,135 8,498 Commercial and industrial 144,503 175,042 35,138 180,541 Multifamily 6,242 6,242 354 4,586 Other commercial 15,717 15,783 2,287 11,468 Consumer: Residential mortgages 292,426 334,044 41,218 288,528 Home equity loans and lines of credit 49,808 62,042 1,704 49,835 RICs and auto loans - originated 4,679,505 4,742,581 1,334,552 3,975,411 RICs and auto loans - purchased 1,324,976 1,497,436 379,300 1,590,462 Personal unsecured loans 16,710 16,904 6,835 16,784 Other consumer 11,758 15,640 2,181 12,426 Total: Commercial $ 498,912 $ 603,853 $ 60,492 $ 548,103 Consumer 6,650,255 7,003,317 1,765,790 6,222,812 Total $ 7,149,167 $ 7,607,170 $ 1,826,282 $ 6,770,915 (1) Recorded investment includes deferred loan fees, net of deferred origination costs and unamortized purchase premiums, net of discounts as well as purchase accounting adjustments. (2) Includes LHFS. NOTE 4. LOANS AND ALLOWANCE FOR CREDIT LOSSES (continued) The Company recognized interest income, not including the impact of purchase accounting adjustments, of $633.3 million for the nine-month period ended September 30, 2017 on approximately $6.0 billion of TDRs that were in performing status as of September 30, 2017 . December 31, 2016 Recorded Investment (1) UPB Related Average (in thousands) With no related allowance recorded: Commercial: Commercial real estate: Corporate banking $ 89,014 $ 106,212 $ — $ 93,495 Middle market commercial real estate 60,086 83,173 — 69,206 Santander real estate capital 2,618 2,618 — 2,717 Commercial and industrial 68,135 74,034 — 40,163 Multifamily 10,370 11,127 — 9,919 Other commercial 1,038 1,038 — 639 Consumer: Residential mortgages 175,070 222,142 — 160,373 Home equity loans and lines of credit 48,872 48,872 — 39,976 RICs and auto loans - originated — — — 8 RICs and auto loans - purchased 34,373 44,296 — 55,036 Personal unsecured loans (2) 26,008 26,008 — 19,437 Other consumer 19,335 23,864 — 15,915 With an allowance recorded: Commercial: Corporate banking 80,440 85,309 21,202 71,667 Middle market commercial real estate 50,270 66,059 12,575 44,158 Santander real estate capital 8,591 8,591 890 4,623 Commercial and industrial 216,578 232,204 57,855 166,999 Multifamily 2,930 2,930 876 4,292 Other commercial 7,218 7,218 5,198 5,217 Consumer: Residential mortgages 284,630 324,188 38,764 303,845 Home equity loans and lines of credit 49,862 63,775 3,467 60,855 RICs and auto loans - originated 3,271,316 3,332,297 997,169 2,298,646 RICs and auto loans - purchased 1,855,948 2,097,520 471,687 2,155,028 Personal unsecured loans 16,858 17,126 6,846 9,349 Other consumer 13,093 17,253 2,442 15,878 Total: Commercial $ 597,288 $ 680,513 $ 98,596 $ 513,095 Consumer 5,795,365 6,217,341 1,520,375 5,134,346 Total $ 6,392,653 $ 6,897,854 $ 1,618,971 $ 5,647,441 (1) Recorded investment includes deferred loan fees, net of deferred origination costs and unamortized purchase premiums, net of discounts as well as purchase accounting adjustments. (2) Includes LHFS.
Schedule of Loans by Credit Quality Indicators	Consumer financing receivables for which either an internal or external credit score is a core component of the allowance model are summarized by credit score as follows: September 30, 2017 December 31, 2016 Credit Score Range (2) RICs and auto loans (3) Percent RICs and auto loans (3) Percent (dollars in thousands) No FICO ®(1) $ 4,312,044 16.5 % $ 4,154,228 15.7 % <600 13,819,835 53.2 % 14,100,215 53.2 % 600-639 4,413,269 17.0 % 4,597,541 17.4 % >=640 3,454,959 13.3 % 3,646,485 13.7 % Total $ 26,000,107 100.0 % $ 26,498,469 100.0 % (1) Consists primarily of loans for which credit scores are not considered in the ALLL model. (2) Credit scores updated quarterly. (3) RICs and auto loans include $762.6 million and $924.7 million of LHFS at September 30, 2017 and December 31, 2016 that do not have an allowance. Commercial loan credit quality indicators by class of financing receivables are summarized as follows: September 30, 2017 Corporate Middle Santander Commercial and industrial Multifamily Remaining Total (1) (in thousands) Rating: Pass $ 2,893,695 $ 4,814,655 $ 997,914 $ 14,183,443 $ 8,162,600 $ 6,747,806 $ 37,800,113 Special mention 361,652 234,793 18,173 553,863 82,209 39,160 1,289,850 Substandard 199,883 115,409 18,368 490,616 48,423 89,555 962,254 Doubtful 12,705 23,603 — 51,896 — — 88,204 Total commercial loans $ 3,467,935 $ 5,188,460 $ 1,034,455 $ 15,279,818 $ 8,293,232 $ 6,876,521 $ 40,140,421 (1) Financing receivables include LHFS. December 31, 2016 Corporate Middle Santander Commercial and industrial Multifamily Remaining Total (1) (in thousands) Rating: Pass $ 3,303,428 $ 4,843,468 $ 1,170,259 $ 17,865,871 $ 8,515,866 $ 6,804,184 $ 42,503,076 Special mention 144,125 136,989 44,281 541,828 120,731 10,651 998,605 Substandard 226,206 161,962 23,822 503,185 47,083 11,932 974,190 Doubtful 19,350 38,153 — 22,183 — 5,636 85,322 Total commercial loans $ 3,693,109 $ 5,180,572 $ 1,238,362 $ 18,933,067 $ 8,683,680 $ 6,832,403 $ 44,561,193 (1) Financing receivables include LHFS.
Schedule of Financing Receivable by LTV	110% Grand Total FICO Score (dollars in thousands) N/A (1) $ 153,230 $ 620 $ 564 $ — $ — $ 154,414 <600 8,561 166,488 64,193 13,307 10,019 262,568 600-639 5,960 143,081 70,451 10,181 10,789 240,462 640-679 7,960 265,434 145,426 22,790 13,371 454,981 680-719 8,035 452,532 281,087 32,697 18,979 793,330 720-759 7,699 654,371 389,602 43,180 22,235 1,117,087 >=760 18,516 1,758,747 923,209 84,817 46,955 2,832,244 Grand Total $ 209,961 $ 3,441,273 $ 1,874,532 $ 206,972 $ 122,348 $ 5,855,086 (1) Residential mortgages and home equity loans and lines of credit in the "N/A" range for LTV or FICO score primarily represent the balance on loans serviced by others, in run-off portfolios or for which a current LTV or FICO score is unavailable. (2) Allowance model considers LTV for financing receivables in first lien position for the Company and CLTV for financing receivables in second lien position for the Company. Residential Mortgages (1)(3) December 31, 2016 N/A (2) LTV<=70% 70.01-80% 80.01-90% 90.01-100% 100.01-110% LTV>110% Grand Total FICO Score (dollars in thousands) N/A (2) $ 696,730 $ 102,911 $ 4,635 $ 2,327 $ 196 $ 150 $ — $ 806,949 <600 80 228,794 70,793 49,253 30,720 6,622 5,885 392,147 600-639 147 152,728 48,006 42,443 42,356 4,538 6,675 296,893 640-679 98 283,054 101,495 81,669 93,552 5,287 4,189 569,344 680-719 112 487,257 193,351 136,937 146,090 6,766 11,795 982,308 720-759 56 767,192 348,524 163,163 178,264 8,473 16,504 1,482,176 >=760 495 2,415,542 860,582 219,014 180,841 11,134 20,740 3,708,348 Grand Total $ 697,718 $ 4,437,478 $ 1,627,386 $ 694,806 $ 672,019 $ 42,970 $ 65,788 $ 8,238,165 (1) Includes LHFS. (2) Residential mortgages and home equity loans and lines of credit in the "N/A" range for LTV or FICO score primarily represent the balance on loans serviced by others, in run-off portfolios or for which a current LTV or FICO score is unavailable. (3) Allowance model considers LTV for financing receivables in first lien position for the Company and CLTV for financing receivables in second lien position for the Company. Home Equity Loans and Lines of Credit (2) December 31, 2016 N/A (1) LTV<=70% 70.01-90% 90.01-110% LTV>110% Grand Total FICO Score (dollars in thousands) N/A (1) $ 172,836 $ 530 $ 157 $ — $ — $ 173,523 <600 10,198 166,702 64,446 14,474 12,684 268,504 600-639 7,323 143,666 68,415 16,680 8,873 244,957 640-679 10,225 278,913 139,940 27,823 14,127 471,028 680-719 11,507 461,285 271,264 39,668 25,158 808,882 720-759 12,640 662,217 383,186 45,496 28,608 1,132,147 >=760 25,425 1,814,060 919,295 94,522 48,849 2,902,151 Grand Total $ 250,154 $ 3,527,373 $ 1,846,703 $ 238,663 $ 138,299 $ 6,001,192 (1) Residential mortgages and home equity loans and lines of credit in the "N/A" range for LTV or FICO score primarily represent the balance on loans serviced by others, in run-off portfolios or for which a current LTV or FICO score is unavailable. (2) Allowance model considers LTV for financing receivables in first lien position for the Company and CLTV for financing receivables in second lien position for the Company." id="sjs-B10">Residential mortgage and home equity financing receivables by LTV and FICO range are summarized as follows: Residential Mortgages (1)(3) September 30, 2017 N/A (2) LTV<=70% 70.01-80% 80.01-90% 90.01-100% 100.01-110% LTV>110% Grand Total FICO Score (dollars in thousands) N/A (2) $ 332,686 $ 10,295 $ 1,220 $ — $ — $ — $ — $ 344,201 <600 27 223,552 64,225 53,315 29,774 4,664 24,310 399,867 600-639 39 153,329 47,086 37,683 35,296 2,361 5,797 281,591 640-679 102 288,451 104,426 87,570 93,608 4,322 11,046 589,525 680-719 53 521,023 235,751 138,110 152,743 4,896 10,144 1,062,720 720-759 95 895,781 468,835 177,903 173,269 6,896 12,500 1,735,279 >=760 552 2,686,523 1,099,436 270,981 192,950 8,726 17,222 4,276,390 Grand Total $ 333,554 $ 4,778,954 $ 2,020,979 $ 765,562 $ 677,640 $ 31,865 $ 81,019 $ 8,689,573 (1) Includes LHFS. (2) Residential mortgages and home equity loans and lines of credit in the "N/A" range for LTV or FICO score primarily represent the balance on loans serviced by others, in run-off portfolios or for which a current LTV or FICO score is unavailable. (3) Allowance model considers LTV for financing receivables in first lien position for the Company and combined LTV ("CLTV") for financing receivables in second lien position for the Company. NOTE 4. LOANS AND ALLOWANCE FOR CREDIT LOSSES (continued) Home Equity Loans and Lines of Credit (2) September 30, 2017 N/A (1) LTV<=70% 70.01-90% 90.01-110% LTV>110% Grand Total FICO Score (dollars in thousands) N/A (1) $ 153,230 $ 620 $ 564 $ — $ — $ 154,414 <600 8,561 166,488 64,193 13,307 10,019 262,568 600-639 5,960 143,081 70,451 10,181 10,789 240,462 640-679 7,960 265,434 145,426 22,790 13,371 454,981 680-719 8,035 452,532 281,087 32,697 18,979 793,330 720-759 7,699 654,371 389,602 43,180 22,235 1,117,087 >=760 18,516 1,758,747 923,209 84,817 46,955 2,832,244 Grand Total $ 209,961 $ 3,441,273 $ 1,874,532 $ 206,972 $ 122,348 $ 5,855,086 (1) Residential mortgages and home equity loans and lines of credit in the "N/A" range for LTV or FICO score primarily represent the balance on loans serviced by others, in run-off portfolios or for which a current LTV or FICO score is unavailable. (2) Allowance model considers LTV for financing receivables in first lien position for the Company and CLTV for financing receivables in second lien position for the Company. Residential Mortgages (1)(3) December 31, 2016 N/A (2) LTV<=70% 70.01-80% 80.01-90% 90.01-100% 100.01-110% LTV>110% Grand Total FICO Score (dollars in thousands) N/A (2) $ 696,730 $ 102,911 $ 4,635 $ 2,327 $ 196 $ 150 $ — $ 806,949 <600 80 228,794 70,793 49,253 30,720 6,622 5,885 392,147 600-639 147 152,728 48,006 42,443 42,356 4,538 6,675 296,893 640-679 98 283,054 101,495 81,669 93,552 5,287 4,189 569,344 680-719 112 487,257 193,351 136,937 146,090 6,766 11,795 982,308 720-759 56 767,192 348,524 163,163 178,264 8,473 16,504 1,482,176 >=760 495 2,415,542 860,582 219,014 180,841 11,134 20,740 3,708,348 Grand Total $ 697,718 $ 4,437,478 $ 1,627,386 $ 694,806 $ 672,019 $ 42,970 $ 65,788 $ 8,238,165 (1) Includes LHFS. (2) Residential mortgages and home equity loans and lines of credit in the "N/A" range for LTV or FICO score primarily represent the balance on loans serviced by others, in run-off portfolios or for which a current LTV or FICO score is unavailable. (3) Allowance model considers LTV for financing receivables in first lien position for the Company and CLTV for financing receivables in second lien position for the Company. Home Equity Loans and Lines of Credit (2) December 31, 2016 N/A (1) LTV<=70% 70.01-90% 90.01-110% LTV>110% Grand Total FICO Score (dollars in thousands) N/A (1) $ 172,836 $ 530 $ 157 $ — $ — $ 173,523 <600 10,198 166,702 64,446 14,474 12,684 268,504 600-639 7,323 143,666 68,415 16,680 8,873 244,957 640-679 10,225 278,913 139,940 27,823 14,127 471,028 680-719 11,507 461,285 271,264 39,668 25,158 808,882 720-759 12,640 662,217 383,186 45,496 28,608 1,132,147 >=760 25,425 1,814,060 919,295 94,522 48,849 2,902,151 Grand Total $ 250,154 $ 3,527,373 $ 1,846,703 $ 238,663 $ 138,299 $ 6,001,192 (1) Residential mortgages and home equity loans and lines of credit in the "N/A" range for LTV or FICO score primarily represent the balance on loans serviced by others, in run-off portfolios or for which a current LTV or FICO score is unavailable. (2) Allowance model considers LTV for financing receivables in first lien position for the Company and CLTV for financing receivables in second lien position for the Company.
Summary of Performing and Non-performing TDRs	The following table summarizes the Company’s performing and non-performing TDRs at the dates indicated: September 30, 2017 December 31, 2016 (in thousands) Performing $ 5,959,537 $ 5,169,788 Non-performing 941,936 937,127 Total $ 6,901,473 $ 6,106,915
Schedule of Troubled Debt Restructurings	The following tables detail the activity of TDRs for the three-month and nine-month periods ended September 30, 2017 and September 30, 2016 , respectively: Three-Month Period Ended September 30, 2017 Number of Pre-TDR Recorded (1) Term Extension Capitalized (4) Rate Reduction Principal Forbearance Fee Waiver Other (4) Post-TDR Recorded Investment (2) (dollars in thousands) Commercial: Commercial real estate: Corporate Banking 18 $ 4,632 $ — $ — $ — $ (2 ) $ — $ (125 ) $ 4,505 Commercial and industrial 252 3,079 (3 ) — — — — (31 ) 3,045 Consumer: Residential mortgages (3) 38 7,750 — 357 — — — (769 ) 7,338 Home equity loans and lines of credit 9 995 — — — — — (29 ) 966 RICs and auto loans - originated 67,044 1,166,434 (1,228 ) — — — — 65 1,165,271 RICs - purchased 19 1,057 4 — — — — 2 1,063 Personal unsecured loans 3,109 5,330 — — — — — (106 ) 5,224 Other consumer 35 581 — 1 — — — (1 ) 581 Total 70,524 $ 1,189,858 $ (1,227 ) $ 358 $ — $ (2 ) $ — $ (994 ) $ 1,187,993 Nine-Month Period Ended September 30, 2017 Number of Pre-TDR Recorded (1) Term Extension Capitalized (4) Rate Reduction Principal Forbearance Fee Waiver Other (4) Post-TDR Recorded Investment (2) (dollars in thousands) Commercial: Commercial real estate: Corporate Banking 72 $ 143,976 $ (13,676 ) $ — $ 127 $ (13,483 ) $ (38 ) $ (416 ) $ 116,490 Middle market commercial real estate 1 19,979 (595 ) — — — — — 19,384 Commercial and industrial 639 15,486 (10 ) — — — — (35 ) 15,441 Consumer: Residential mortgages (3) 187 36,724 6 698 133 — — (1,310 ) 36,251 Home equity loans and lines of credit 45 3,838 — — — — — 509 4,347 RICs and auto loans - originated 163,797 2,870,605 (2,949 ) — — — — (82 ) 2,867,574 RICs - purchased 98 1,447 (2 ) — — 1,445 Personal unsecured loans 10,999 18,470 — — — — — (219 ) 18,251 Other consumer 97 2,385 — 1 — — — (1 ) 2,385 Total 175,935 $ 3,112,910 $ (17,226 ) $ 699 $ 260 $ (13,483 ) $ (38 ) $ (1,554 ) $ 3,081,568 (1) Pre-TDR modification outstanding recorded investment amount is the month-end balance prior to the month in which the modification occurred. (2) Post-TDR modification outstanding recorded investment amount is the month-end balance for the month in which the modification occurred. (3) The post-TDR modification outstanding recorded investment amounts for residential mortgages exclude interest reserves. (4) Other modifications may include modifications such as fee waivers, or capitalization of fees. NOTE 4. LOANS AND ALLOWANCE FOR CREDIT LOSSES (continued) Three-Month Period Ended September 30, 2016 Number of Pre-TDR Recorded (1) Term Extension Principal Forbearance Other (4) Post-TDR Recorded Investment (2) (dollars in thousands) Commercial: Commercial real estate: Corporate Banking 21 $ 53,849 $ 10 $ (1,342 ) $ (2,927 ) $ 49,590 Middle market commercial real estate 1 500 — — 14,607 15,107 Santander real estate capital — — — — — — Commercial and industrial 249 6,475 — — (113 ) 6,362 Consumer: Residential mortgages (3) 68 10,917 — — (408 ) 10,509 Home equity loans and lines of credit 39 2,637 (132 ) — 59 2,564 RICs and auto loans - originated 43,632 798,710 (122 ) — (119 ) 798,469 RICs - purchased 10,227 108,855 (657 ) — (22 ) 108,176 Personal unsecured loans 756 2,014 — — (90 ) 1,924 Other consumer 255 5,636 (2 ) — 29 5,663 Total 55,248 $ 989,593 $ (903 ) $ (1,342 ) $ 11,016 $ 998,364 Nine-Month Period Ended September 30, 2016 Number of Pre-TDR Recorded (1) Term Extension Principal Forbearance Other (4) Post-TDR Recorded Investment (2) (dollars in thousands) Commercial: Commercial real estate: Corporate Banking 81 $ 213,688 $ (22 ) $ (27,198 ) $ (3,438 ) $ 183,030 Middle market commercial real estate 5 11,326 — — 44,483 55,809 Santander real estate capital 1 8,729 — — (18 ) 8,711 Commercial and industrial 815 26,601 — — (79 ) 26,522 Consumer: Residential mortgages (3) 237 36,354 (1 ) — (3 ) 36,350 Home equity loans and lines of credit 141 9,680 — — (226 ) 9,454 RICs and auto loans - originated 109,896 2,023,661 (369 ) — (227 ) 2,023,065 RICs - purchased 35,072 407,562 (1,799 ) — (63 ) 405,700 Personal unsecured loans 18,264 27,639 — — (270 ) 27,369 Other consumer 285 6,726 (2 ) — (150 ) 6,574 Total 164,797 $ 2,771,966 $ (2,193 ) $ (27,198 ) $ 40,009 $ 2,782,584 (1) Pre-TDR modification outstanding recorded investment amount is the month-end balance prior to the month in which the modification occurred. (2) Post-TDR modification outstanding recorded investment amount is the month-end balance for the month in which the modification occurred. (3) The post-TDR modification outstanding recorded investment amounts for residential mortgages exclude interest reserves. (4) Other modifications may include modifications such as interest rate reductions, fee waivers, or capitalization of fees.
Schedule of Troubled Debt Restructurings Subsequently Defaulted	The following table details period-end recorded investment balances of TDRs that became TDRs during the past twelve-month period and have subsequently defaulted during the three-month and nine-month periods ended September 30, 2017 and September 30, 2016 , respectively. Three-Month Period Nine-Month Period 2017 2016 2017 2016 Number of Recorded Investment (1) Number of Recorded Investment (1) Number of Recorded Investment (1) Number of Recorded Investment (1) (dollars in thousands) (dollars in thousands) Commercial Middle Market Commercial Real Estate 5 6,386 — — 10 6,825 — — Commercial and industrial 61 2,210 76 2,838 163 5,842 194 14,223 Consumer: Residential mortgages 55 8,594 5 579 175 23,659 22 3,171 Home equity loans and lines of credit 2 47 19 2,991 6 257 54 8,457 RICs and auto loans 11,275 199,045 12,112 208,762 34,496 606,327 35,299 588,127 Unsecured loans 731 2,029 719 1,676 2,667 6,769 3,594 5,048 Other consumer 7 58 263 766 29 334 263 766 Total 12,136 $ 218,369 13,194 $ 217,612 37,546 $ 650,013 39,426 $ 619,792 (1) The recorded investment represents the period-end balance at September 30, 2017 and 2016 . Does not include Chapter 7 bankruptcy TDRs.

OPERATING LEASE ASSETS, NET (Ta

OPERATING LEASE ASSETS, NET (Tables)	9 Months Ended
	Sep. 30, 2017
Leases [Abstract]
Schedule of Leased Vehicles, Net	Operating lease assets, net consisted of the following as of September 30, 2017 and December 31, 2016 : September 30, 2017 December 31, 2016 (in thousands) Leased vehicles $ 14,391,725 $ 13,603,494 Origination fees and other costs 28,507 23,141 Manufacturer subvention payments (1,112,522 ) (1,126,323 ) Leased vehicles, gross 13,307,710 12,500,312 Less: accumulated depreciation (2,979,073 ) (2,811,855 ) Leased vehicles, net 10,328,637 9,688,457 Commercial equipment vehicles and aircraft, gross 86,910 65,401 Less: accumulated depreciation (14,987 ) (6,635 ) Commercial equipment vehicles and aircraft, net 71,923 58,766 Total operating lease assets, net $ 10,400,560 $ 9,747,223
Schedule of Future Minimum Rental Payments Due to the Company Under Operating Leases	The following summarizes the future minimum rental payments due to the Company as lessor under operating leases as of September 30, 2017 (in thousands): 2017 $ 496,600 2018 1,516,400 2019 859,503 2020 219,541 2021 4,282 Thereafter — Total $ 3,096,326

VARIABLE INTEREST ENTITIES (Tab

VARIABLE INTEREST ENTITIES (Tables)	9 Months Ended
	Sep. 30, 2017
Variable Interest Entity and Securitizations [Abstract]
Schedule of Variable Interest Entities	The assets of consolidated VIEs that are included in the Company's Condensed Consolidated Financial Statements , presented reflecting the transfer of the underlying assets in order to reflect legal ownership, that can be used to settle obligations of the consolidated VIEs and the liabilities of these consolidated entities for which creditors (or beneficial interest holders) do not have recourse to our general credit were as follows: NOTE 6. VARIABLE INTEREST ENTITIES (continued) September 30, 2017 December 31, 2016 (in thousands) Assets Restricted cash $ 1,969,094 $ 2,087,177 Loans (1)(2) 22,592,031 23,568,066 Operating lease assets, net 9,931,283 8,564,628 Various other assets 634,338 686,253 Total Assets $ 35,126,746 $ 34,906,124 Liabilities Notes payable (2) $ 28,654,850 $ 31,667,976 Various other liabilities 153,942 91,234 Total Liabilities $ 28,808,792 $ 31,759,210 (1) Includes $832.4 million and $1.0 billion of RICs held for sale at September 30, 2017 and December 31, 2016 , respectively. (2) Reflects the impacts of purchase accounting.
Summary of Cash Flows Received	A summary of the cash flows received from the off-balance sheet Trusts for the periods indicated is as follows: Three-Month Period Nine-Month Period 2017 2016 2017 2016 (in thousands) Assets securitized (1) $ 1,347,010 $ — $ 2,583,341 $ — Net proceeds from new securitizations $ 1,347,430 $ — $ 2,588,227 $ — Cash received for servicing fees 12,309 10,027 25,677 38,885 Total cash received from Trusts $ 1,359,739 $ 10,027 $ 2,613,904 $ 38,885 (1) Represents the UPB at the time of original securitization. Below is a summary of the cash flows received from the on-balance sheet Trusts for the periods indicated: Three-Month Period Nine-Month Period 2017 2016 2017 2016 (in thousands) Assets securitized $ 2,998,430 $ 2,043,114 $ 15,395,158 $ 12,026,706 Net proceeds from new securitizations (1) $ 2,936,719 $ 1,688,822 $ 11,998,611 $ 9,509,135 Net proceeds from sale of retained bonds — — 273,733 128,798 Cash received for servicing fees (2) 228,131 200,634 653,048 595,070 Net distributions from Trusts (2) 666,179 776,306 2,073,965 2,167,512 Total cash received from Trusts $ 3,831,029 $ 2,665,762 $ 14,999,357 $ 12,400,515 (1) Includes additional advances on existing securitizations. (2) These amounts are not reflected in the accompanying Condensed Consolidated Statements of Cash Flows because the cash flows are between the VIEs and other entities included in the consolidation.
Schedule of Off-balance Sheet Variable Interest Entities Portfolio	The portfolio was comprised as follows: September 30, 2017 December 31, 2016 (in thousands) SPAIN $ 2,265,206 $ — Total serviced for related parties 2,265,206 — Chrysler Capital securitizations 1,690,729 2,472,756 Other third parties — 268,345 Total serviced for third parties 1,690,729 2,741,101 Total serviced for other portfolio $ 3,955,935 $ 2,741,101

GOODWILL AND OTHER INTANGIBLES

GOODWILL AND OTHER INTANGIBLES (Tables)	9 Months Ended
	Sep. 30, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	The following table presents the Company's goodwill by its reporting units at September 30, 2017 : Consumer and Business Banking Commercial Real Estate Commercial Banking Global Corporate Banking SC Santander BanCorp Total (in thousands) Goodwill at September 30, 2017 $ 1,880,303 $ 870,411 $ 542,584 $ 131,130 $ 1,019,960 $ 10,537 $ 4,454,925
Schedule of Finite-Lived Intangible Assets	The following table details amounts related to the Company's intangible assets subject to amortization for the dates indicated. September 30, 2017 December 31, 2016 Net Carrying Amount Accumulated Amortization Net Carrying Amount Accumulated Amortization (in thousands) Intangibles subject to amortization: Dealer networks $ 436,214 $ (143,786 ) $ 465,625 $ (114,375 ) Chrysler relationship 83,750 (55,000 ) 95,000 (43,750 ) Core deposit intangibles — — — (295,842 ) Trade name 16,200 (1,800 ) 17,100 (900 ) Other intangibles 14,877 (54,654 ) 19,519 (98,492 ) Total intangibles subject to amortization $ 551,041 $ (255,240 ) $ 597,244 $ (553,359 )
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense	The estimated aggregate amortization expense related to intangibles, excluding any impairment charges, for each of the five succeeding calendar years ending December 31 is: Year Calendar Year Amount Recorded To Date Remaining Amount To Record (in thousands) 2017 $ 61,491 $ 46,204 $ 15,287 2018 60,644 — 60,644 2019 58,975 — 58,975 2020 58,642 — 58,642 2021 55,603 — 55,603 Thereafter 301,890 — 301,890

OTHER ASSETS (Tables)

OTHER ASSETS (Tables)	9 Months Ended
	Sep. 30, 2017
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Schedule of Other Assets	The following is a detail of items that comprise other assets at September 30, 2017 and December 31, 2016 : September 30, 2017 December 31, 2016 (in thousands) Income tax receivables $ 319,045 $ 294,796 Derivative assets at fair value 431,267 413,779 Other repossessed assets 159,468 177,592 MSRs 146,958 150,343 Prepaid expenses 160,222 172,559 Other real estate owned ("OREO") 146,362 116,705 Deferred tax asset, net 958,214 989,767 Miscellaneous assets and receivables 770,730 567,327 Total other assets $ 3,092,266 $ 2,882,868
Schedule of Servicing Assets at Fair Value	The following table presents a summary of activity for the Company's residential MSRs that are included in the Condensed Consolidated Balance Sheets . NOTE 8. OTHER ASSETS (continued) Three-Month Period Ended Nine-Month Period Ended September 30, 2017 September 30, 2016 September 30, 2017 September 30, 2016 (in thousands) Fair value at beginning of period (1) $ 146,091 $ 117,792 $ 146,589 $ 147,233 Mortgage servicing assets recognized 4,099 6,057 12,696 14,450 Principal reductions (5,088 ) (5,446 ) (14,446 ) (17,456 ) Change in fair value due to valuation assumptions (1,578 ) 7,711 (1,315 ) (18,113 ) Fair value at end of period (1) $ 143,524 $ 126,114 $ 143,524 $ 126,114 (1) The Company had total MSRs of $147.0 million and $150.3 million as of September 30, 2017 , and December 31, 2016 , respectively. The Company has elected to account for the majority of its MSR balance using the FVO, while the remainder of the MSRs are accounted for using the lower of cost or market and are not presented within this table.

DEPOSITS AND OTHER CUSTOMER A34

DEPOSITS AND OTHER CUSTOMER ACCOUNTS (Tables)	9 Months Ended
	Sep. 30, 2017
Deposits [Abstract]
Summary of Deposits and Other Customer Accounts	Deposits and other customer accounts are summarized as follows: September 30, 2017 December 31, 2016 Balance Percent of total deposits Balance Percent of total deposits (in thousands) Interest-bearing demand deposits $ 8,635,650 14.0 % $ 11,284,881 16.8 % Non-interest-bearing demand deposits 15,950,662 25.8 % 15,413,609 22.9 % Savings 6,012,896 9.7 % 5,988,852 8.9 % Customer repurchase accounts 918,033 1.5 % 868,544 1.3 % Money market 24,625,925 39.8 % 24,511,906 36.5 % Certificates of deposit ("CDs") 5,734,642 9.2 % 9,172,898 13.6 % Total Deposits (1) $ 61,877,808 100.0 % $ 67,240,690 100.0 % (1) Includes foreign deposits, as defined by the FRB, of $9.8 billion and $10.7 billion at September 30, 2017 and December 31, 2016 , respectively.

BORROWINGS (Tables)

BORROWINGS (Tables)	9 Months Ended
	Sep. 30, 2017
Debt Instrument [Line Items]
Schedule of Borrowings and Other Debt Obligation	The following table presents information regarding the Bank's borrowings and other debt obligations at the dates indicated: September 30, 2017 December 31, 2016 Balance Effective Rate Balance Effective Rate (dollars in thousands) 2.00% senior notes, due January 2018 $ 77,001 2.24 % $ 748,143 2.24 % Senior notes, due January 2018 (1) 41,900 2.35 % 249,705 1.99 % 8.750% subordinated debentures, due May 2018 (2) 499,456 8.92 % 498,882 8.92 % Subordinated term loan, due February 2019 111,697 7.12 % 122,313 6.78 % FHLB advances, maturing through July 2019 4,550,000 1.41 % 5,950,000 0.85 % Securities sold under repurchase agreements 20,000 1.35 % — — % REIT preferred, due May 2020 (3) 143,814 13.30 % 156,457 13.46 % Subordinated term loan, due August 2022 28,524 8.89 % 29,202 8.35 % Total Bank borrowings and other debt obligations $ 5,472,392 2.58 % $ 7,754,702 1.92 % (1) These notes bear interest at a rate equal to the three-month LIBOR plus 93 basis points per annum. (2) On October 18, 2017 the Bank repurchased $307.8 million of its 8.75% subordinated notes due 2018. (3) During the second quarter of 2017, the Company repurchased $14.2 million of the REIT preferred notes. The following table presents information regarding the Parent Company and its subsidiaries' borrowings and other debt obligations at the dates indicated: September 30, 2017 December 31, 2016 Balance Effective Rate Balance Effective Rate (dollars in thousands) Parent Company Senior notes, due November 2017 (1) $ 599,861 2.93 % $ 599,206 2.67 % 3.45% senior notes, due August 2018 244,213 3.62 % 498,604 3.62 % 2.70% senior notes, due May 2019 998,060 2.82 % 997,207 2.82 % 2.65% senior notes, due April 2020 995,842 2.82 % 994,672 2.82 % 3.70% senior notes, due March 2022 (2) 1,440,039 3.74 % — — % 4.50% senior notes, due July 2025 1,095,324 4.56 % 1,094,955 4.56 % 4.40% senior notes, due July 2027 794,838 4.48 % — — % Junior subordinated debentures - Capital Trust VI , due June 2036 (3) — — % 69,798 7.91 % Common securities - Capital Trust VI (3) — — % 10,000 7.91 % Junior subordinated debentures - Capital Trust IX, due July 2036 149,455 3.13 % 149,434 2.49 % Common securities - Capital Trust IX 4,640 3.13 % 4,640 2.49 % Senior notes, due July 2019 (4) 388,532 2.27 % — — % Senior notes, due September 2019 (4) 370,730 2.30 % — — % Other IHC Entities Overnight Funds Purchase, due within one year, due October 2017 580 1.05 % 830 0.50 % 2.00% subordinated debt, maturing through 2042 40,793 2.00 % 40,457 2.00 % Short-term borrowings, due within one year, due October 2017 194,000 1.13 % 54,000 0.63 % Total due to others overnight, due within one year, due October 2017 15,000 1.13 % 17,000 0.63 % Short-term borrowings, due within one year, October 2017 54,471 0.25 % 207,173 0.25 % Total Parent Company and other subsidiaries' borrowings and other debt obligations $ 7,386,378 3.35 % $ 4,737,976 3.21 % (1) These notes bear interest at a rate equal to the three-month LIBOR plus 145 basis points per annum. (2) During the first quarter of 2017, the Company issued $1.0 billion in aggregate principal amount of its 3.70% senior notes due March 2022. During the third quarter of 2017, the Company issued an additional $440.0 million of 3.70% senior notes due March 2022. (3) The Company redeemed and extinguished $70.3 million and $10.0 million of its Capital Trust VI junior subordinated debentures and common securities due June 2036. (4) These notes bear interest at a rate equal to the three-month LIBOR plus 100 basis points per annum.
SC
Debt Instrument [Line Items]
Schedule of Borrowings and Other Debt Obligation	The following tables present information regarding SC's secured structured financings as of September 30, 2017 and December 31, 2016 : September 30, 2017 Balance Initial Note Amounts Issued Initial Weighted Average Interest Rate Range Collateral Restricted Cash (dollars in thousands) SC public securitizations, maturing on various dates (1,2) $ 14,930,690 $ 35,870,432 0.90% - 2.80% $ 19,625,345 $ 1,487,227 SC privately issued amortizing notes, maturing on various dates (1) 8,330,626 12,229,241 0.88% - 2.86% 9,923,095 371,117 Total SC secured structured financings $ 23,261,316 $ 48,099,673 0.88% - 2.86% $ 29,548,440 $ 1,858,344 (1) SC has entered into various securitization transactions involving its retail automobile installment loans and leases. These transactions are accounted for as secured financings and therefore both the securitized RICs, and the related securitization debt issued by SPEs, remain on the Condensed Consolidated Balance Sheets . The maturity of this debt is based on the timing of repayments from the securitized assets. (2) Securitizations executed under Rule 144A of the Securities Act of 1933 (the “Securities Act”) are included within this balance. NOTE 10. BORROWINGS (continued) December 31, 2016 Balance Initial Note Amounts Issued Initial Weighted Average Interest Rate Range Collateral Restricted Cash (dollars in thousands) SC public securitizations, maturing on various dates (1,2) $ 13,444,543 $ 32,386,082 0.89% - 2.46% $ 17,474,524 $ 1,423,599 SC privately issued amortizing notes, maturing on various dates (1) 8,172,407 14,085,991 0.88% - 2.86% 12,021,887 500,868 Total SC secured structured financings $ 21,616,950 $ 46,472,073 0.88% - 2.86% $ 29,496,411 $ 1,924,467 (1) SC has entered into various securitization transactions involving its retail automobile installment loans and leases. These transactions are accounted for as secured financings and therefore both the securitized RICs, and the related securitization debt issued by SPEs, remain on the Condensed Consolidated Balance Sheets . The maturity of this debt is based on the timing of repayments from the securitized assets. (2) Securitizations executed under Rule 144A of the Securities Act are included within this balance. The following tables present information regarding SC's credit facilities as of September 30, 2017 and December 31, 2016 : September 30, 2017 Balance Committed Amount Effective Rate Assets Pledged Restricted Cash Pledged (dollars in thousands) Warehouse line, maturing on various dates (1) $ 258,545 $ 1,250,000 1.21 % $ 387,668 $ 11,554 Warehouse line, due November 2018 57,820 500,000 4.54 % 63,712 2,215 Warehouse line, due August 2018 (2) — 780,000 1.39 % 2,329 121 Warehouse line, due August 2018 (3) 2,766,543 3,120,000 2.22 % 3,724,088 61,367 Warehouse line, due October 2018 445,277 1,800,000 3.45 % 661,090 12,644 Warehouse line, due October 2018 87,965 400,000 3.72 % 132,197 2,852 Warehouse line, due January 2018 181,083 500,000 2.96 % 276,519 — Warehouse line, due November 2018 274,499 1,000,000 3.44 % 401,219 7,920 Warehouse line, due October 2017 (4) 235,700 300,000 2.67 % 276,521 9,278 Repurchase facility, due December 2017 (5) 254,120 254,120 3.35 % — 13,708 Repurchase facility, due April 2018 (5) 202,311 202,311 2.62 % — — Repurchase facility, due March 2018 (5) 148,690 148,690 3.88 % — — Repurchase facility, due November 2017 (5) 53,335 53,335 2.43 % — — Line of credit with related party, due December 2017 (6) — 1,000,000 3.04 % — — Line of credit with related party, due December 2018 (6) — 1,000,000 3.09 % — — Line of credit with related party, due December 2018 (6) 265,400 750,000 3.77 % — — Total SC revolving credit facilities $ 5,231,288 $ 13,058,456 2.63 % $ 5,925,343 $ 121,659 (1) As of September 30, 2017 , half of the outstanding balance on this facility will mature in March 2018 and half matures in March 2019. (2) This line is held exclusively for financing of Chrysler Capital loans. (3) This line is held exclusively for financing of Chrysler Capital leases. (4) In October 2017, the warehouse line that matured was extended to December 2017. (5) These repurchase facilities are collateralized by securitization notes payable retained by SC. No portion of these facilities is unsecured. These facilities have rolling maturities of up to one year . (6) These lines are also collateralized by securitization notes payable and residuals retained by SC. As of September 30, 2017 , no portion of these facilities was unsecured. NOTE 10. BORROWINGS (continued) December 31, 2016 Balance Committed Amount Effective Assets Pledged Restricted Cash Pledged (dollars in thousands) Warehouse line, maturing on various dates (1) $ 462,085 $ 1,250,000 2.52 % $ 653,014 $ 14,916 Warehouse line, due August 2018 (2) 534,220 780,000 1.98 % 608,025 24,520 Warehouse line, due August 2018 (3) 3,119,943 3,120,000 1.91 % 4,700,774 70,991 Warehouse line, due October 2018 (5) 702,377 1,800,000 2.51 % 994,684 23,378 Warehouse line, due October 2018 202,000 400,000 2.22 % 290,867 5,435 Warehouse line, due January 2018 153,784 500,000 3.17 % 213,578 — Warehouse line, due November 2018 578,999 1,000,000 1.56 % 850,758 17,642 Warehouse line, due October 2017 243,100 300,000 2.38 % 295,045 9,235 Warehouse line, due November 2018 — 500,000 2.07 % — — Repurchase facility, due December 2017 (4) 507,800 507,800 2.83 % — 22,613 Repurchase facility, due April 2017 (4) 235,509 235,509 2.04 % — — Line of credit with related party, due December 2017 (5) 1,000,000 1,000,000 2.86 % — — Line of credit with related party, due December 2017 (5) 500,000 500,000 3.04 % — — Line of credit with related party, due December 2018 (5) 175,000 500,000 3.87 % — — Line of credit with related party, due December 2018 (5) 1,000,000 1,000,000 2.88 % — — Total SC revolving credit facilities $ 9,414,817 $ 13,393,309 2.36 % $ 8,606,745 $ 188,730 (1) Half of the outstanding balance on this facility had matured in March 2017 and half will mature in March 2018. (2) This line is held exclusively for financing of Chrysler Capital loans. (3) This line is held exclusively for financing of Chrysler Capital leases. (4) These repurchase facilities are collateralized by securitization notes payable retained by SC. No portion of these facilities are unsecured. These facilities have rolling maturities of up to one year . (5) These lines are also collateralized by securitization notes payable and residuals retained by SC. As of December 31, 2016 , $1.3 billion of the aggregate outstanding balances on these credit facilities was unsecured.

DERIVATIVES (Tables)

DERIVATIVES (Tables)	9 Months Ended
	Sep. 30, 2017
Derivative [Line Items]
Impact of Derivative Activities in the Condensed Consolidated Statement of Operations	The following Condensed Consolidated Statement of Operations line items were impacted by the Company’s derivative activities for the nine-month periods ended September 30, 2017 and 2016 : Three-Month Period Nine-Month Period Derivative Activity (1) Line Item 2017 2016 2017 2016 (in thousands) Fair value hedges: Cross-currency swaps (2) Miscellaneous income $ — $ — $ — $ 174 Interest rate swaps Miscellaneous income (235 ) 190 (2,397 ) 1,959 Cash flow hedges: Pay fixed-receive variable interest rate swaps Net interest income (1,846 ) (254 ) (8,317 ) (4,379 ) Pay variable receive-fixed interest rate swap Net interest income (1,668 ) — (7,955 ) — Other derivative activities: Forward commitments to sell loans Mortgage banking income (667 ) 4,128 (7,991 ) (4,348 ) Interest rate lock commitments Mortgage banking income (332 ) (793 ) 248 6,645 Mortgage servicing Mortgage banking income 1,525 (2,803 ) 3,525 21,024 Customer related derivatives Miscellaneous income 627 24,108 (2,385 ) 18,985 Foreign exchange Miscellaneous income 1,951 967 5,097 4,694 Interest rate swaps, caps, and options Miscellaneous income 1,918 4,329 3,429 (1,790 ) Net interest income (552 ) 12,391 3,110 42,563 Total return settlement Other administrative expenses — 343 (505 ) (2,337 ) Other Miscellaneous income (303 ) (765 ) (1,247 ) 974 (1) Gains are disclosed as positive numbers while losses are shown as a negative number regardless of the line item being affected. (2) Cross currency swaps designated as hedges matured in the first quarter of 2016 .
Offsetting Assets	Offsetting of Financial Assets Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet Gross Amounts of Recognized Assets Gross Amounts Offset in the Condensed Consolidated Balance Sheet Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheet Financial Instruments Cash Collateral Received Net Amount (in thousands) September 30, 2017 Cash flow hedges 40,640 — 40,640 — 22,524 18,116 Other derivative activities (1) 394,520 6,702 387,818 4,940 90,510 292,368 Total derivatives subject to a master netting arrangement or similar arrangement 435,160 6,702 428,458 4,940 113,034 310,484 Total derivatives not subject to a master netting arrangement or similar arrangement (2) 2,809 — 2,809 — — 2,809 Total Derivative Assets $ 437,969 $ 6,702 $ 431,267 $ 4,940 $ 113,034 $ 313,293 December 31, 2016 Cash flow hedges $ 45,681 $ — $ 45,681 $ — $ 21,690 $ 23,991 Other derivative activities (1) 374,052 7,551 366,501 4,484 39,474 322,543 Total derivatives subject to a master netting arrangement or similar arrangement 419,733 7,551 412,182 4,484 61,164 346,534 Total derivatives not subject to a master netting arrangement or similar arrangement (2) 1,597 — 1,597 — — 1,597 Total Derivative Assets $ 421,330 $ 7,551 $ 413,779 $ 4,484 $ 61,164 $ 348,131 (1) Includes customer-related and other derivatives. (2) Includes mortgage banking derivatives.
Offsetting Liabilities	Offsetting of Financial Liabilities Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet Gross Amounts of Recognized Liabilities Gross Amounts Offset in the Condensed Consolidated Balance Sheet Net Amounts of Liabilities Presented in the Condensed Consolidated Balance Sheet Cash Collateral Pledged Net Amount (in thousands) September 30, 2017 Cash flow hedges (3) 56,812 — 56,812 150,150 — Other derivative activities (1) 326,389 21,503 304,886 68,896 235,990 Total derivatives subject to a master netting arrangement or similar arrangement 383,201 21,503 361,698 219,046 235,990 Reverse repurchase, securities borrowing, and similar arrangement 20,000 — 20,000 — 20,000 Total Financial Liabilities $ 403,201 $ 21,503 $ 381,698 $ 219,046 $ 255,990 December 31, 2016 Cash flow hedges (3) $ 59,812 $ — $ 59,812 $ 110,856 $ — Other derivative activities (1) 292,708 34,197 258,511 95,138 163,373 Total derivatives subject to a master netting arrangement or similar arrangement 352,520 34,197 318,323 205,994 163,373 Total derivatives not subject to a master netting arrangement or similar arrangement (2) 30,618 — 30,618 — 30,618 Total Derivative Liabilities $ 383,138 $ 34,197 $ 348,941 $ 205,994 $ 193,991 (1) Includes customer-related and other derivatives (2) Includes mortgage banking derivatives (3) In certain instances, the Company is over-collateralized since the actual amount of cash pledged as collateral exceeds the associated financial liability. As a result, the actual amount of cash collateral pledged that is reported in Other Liabilities may be greater than the amount shown. The prior period have been revised to conform with current period presentation.
Designated as hedging instrument
Derivative [Line Items]
Schedule of Derivative Instruments	Derivatives designated as accounting hedges at September 30, 2017 and December 31, 2016 included: Notional Amount Asset Liability Weighted Average Receive Rate Weighted Average Pay Rate Weighted Average Life (Years) (dollars in thousands) September 30, 2017 Cash flow hedges: Pay fixed — receive floating interest rate swaps 5,235,818 40,173 5,304 1.27 % 1.25 % 2.26 Pay variable - receive fixed interest rate swaps 4,000,000 467 51,508 1.41 % 1.24 % 3.23 Total $ 9,235,818 $ 40,640 $ 56,812 1.33 % 1.24 % 2.68 December 31, 2016 Cash flow hedges: Pay fixed — receive floating interest rate swaps (1) $ 8,124,172 $ 45,681 $ 5,083 0.83 % 1.13 % 2.57 Pay variable - receive fixed interest rate swaps (1) 2,000,000 — 54,729 1.19 % 0.62 % 4.79 Total $ 10,124,172 $ 45,681 $ 59,812 0.91 % 1.03 % 3.01 (1) The prior period amounts have been revised. The revision had no impact on the Company's Consolidated Balance Sheets or its results of operations. During the third quarter of 2017 , the Company terminated fair value hedges with a notional of $650.0 million . The fair value mark of the previously hedged debt will be amortized into interest expense over the remaining term of the debt. The amounts previously deferred in AOCI will be amortized into interest expense as the hedged cash flows impact interest expense.
Not designated as hedging instrument
Derivative [Line Items]
Schedule of Other Derivative Activities	Other derivative activities at September 30, 2017 and December 31, 2016 included: Notional Asset derivatives Fair value Liability derivatives Fair value September 30, 2017 December 31, 2016 September 30, 2017 December 31, 2016 September 30, 2017 December 31, 2016 (in thousands) Mortgage banking derivatives: Forward commitments to sell loans $ 354,698 $ 693,137 $ 586 $ 8,577 $ — $ — Interest rate lock commitments 181,810 253,568 2,564 2,316 — — Mortgage servicing 330,000 295,000 3,334 838 605 1,635 Total mortgage banking risk management 866,508 1,241,705 6,484 11,731 605 1,635 Customer related derivatives: Swaps receive fixed 9,175,060 9,646,151 106,446 127,123 42,410 49,642 Swaps pay fixed 9,441,107 9,785,170 74,067 85,877 74,939 97,759 Other 2,214,898 1,611,342 15,507 3,421 13,891 1,989 Total customer related derivatives 20,831,065 21,042,663 196,020 216,421 131,240 149,390 Other derivative activities: Foreign exchange contracts 3,056,076 3,366,483 33,767 56,742 35,550 46,430 Interest rate swap agreements 1,507,232 1,064,289 8,801 2,075 1,884 2,647 Interest rate cap agreements 11,927,449 9,491,468 116,646 76,387 26,255 — Options for interest rate cap agreements 11,900,578 9,463,935 26,304 — 116,563 76,281 Total return settlement — 658,471 — — — 30,618 Other 1,239,201 1,265,583 9,307 12,293 14,292 16,325 Total $ 51,328,109 $ 47,594,597 $ 397,329 $ 375,649 $ 326,389 $ 323,326

ACCUMULATED OTHER COMPREHENSI37

ACCUMULATED OTHER COMPREHENSIVE INCOME / (LOSS) (Tables)	9 Months Ended
	Sep. 30, 2017
Equity [Abstract]
Schedule of Accumulated Other Comprehensive Income / (Loss)	The following table presents the components of accumulated other comprehensive income/(loss), net of related tax, for the three-month and nine-month periods ended September 30, 2017 and 2016 , respectively. Total Other Total Accumulated Three-Month Period Ended September 30, 2017 June 30, 2017 September 30, 2017 Pretax Tax Net Activity Beginning Net Ending (in thousands) Change in accumulated gains/(losses) on cash flow hedge derivative financial instruments $ 5,298 $ (955 ) $ 4,343 Reclassification adjustment for net (losses)/gains on cash flow hedge derivative financial instruments (1) (6,837 ) 2,002 (4,835 ) Net unrealized (losses)/gains on cash flow hedge derivative financial instruments (1,539 ) 1,047 (492 ) $ (2,689 ) $ (492 ) $ (3,181 ) Change in unrealized gains/(losses) on investment securities available-for-sale 16,795 (5,910 ) 10,885 Reclassification adjustment for net (gains)/losses included in net income/(expense) on non-OTTI securities (2) (6,707 ) 2,360 (4,347 ) Reclassification adjustment for net (gains)/losses included in net income/(expense) on OTTI securities — — — Net unrealized gains/(losses) on investment securities available-for-sale 10,088 (3,550 ) 6,538 (94,436 ) 6,538 (87,898 ) Pension and post-retirement actuarial gains/(losses) (3) 912 (355 ) 557 (54,688 ) 557 (54,131 ) As of September 30, 2017 $ 9,461 $ (2,858 ) $ 6,603 $ (151,813 ) $ 6,603 $ (145,210 ) (1) Net (losses)/gains reclassified into Interest on borrowings and other debt obligations in the Condensed Consolidated Statement of Operations for settlements of interest rate swap contracts designated as cash flow hedges. (2) Net (gains)/losses reclassified into Net gain on sale of investment securities sales in the Condensed Consolidated Statement of Operations for the sale of available-for-sale securities. (3) Included in the computation of net periodic pension costs. NOTE 13. ACCUMULATED OTHER COMPREHENSIVE INCOME / (LOSS) (continued) Total Other Total Accumulated Nine-Month Period Ended September 30, 2017 December 31, 2016 September 30, 2017 Pretax Tax Net Activity Beginning Net Ending (in thousands) Change in accumulated gains/(losses) on cash flow hedge derivative financial instruments $ 12,469 $ (2,950 ) $ 9,519 Reclassification adjustment for net (losses)/gains on cash flow hedge derivative financial instruments (1) (8,315 ) 2,340 (5,975 ) Net unrealized gains/(losses) on cash flow hedge derivative financial instruments 4,154 (610 ) 3,544 $ (6,725 ) $ 3,544 $ (3,181 ) Change in unrealized gains/(losses) on investment securities available-for-sale 83,175 (29,892 ) 53,283 Reclassification adjustment for net (gains)/losses included in net income/(expense) on non-OTTI securities (2) (16,276 ) 5,849 (10,427 ) Reclassification adjustment for net (gains)/losses included in net income/(expense) on OTTI securities — — — Net unrealized gains/(losses) on investment securities available-for-sale 66,899 (24,043 ) 42,856 (130,754 ) 42,856 (87,898 ) Pension and post-retirement actuarial gains/(losses) (3) 2,736 (1,138 ) 1,598 (55,729 ) 1,598 (54,131 ) As of September 30, 2017 $ 73,789 $ (25,791 ) $ 47,998 $ (193,208 ) $ 47,998 $ (145,210 ) (1) Net (losses)/gains reclassified into Interest on borrowings and other debt obligations in the Condensed Consolidated Statement of Operations for settlements of interest rate swap contracts designated as cash flow hedges. (2) Net (gains)/losses reclassified into Net gain on sale of investment securities sales in the Condensed Consolidated Statement of Operations for the sale of available-for-sale securities. (3) Included in the computation of net periodic pension costs. NOTE 13. ACCUMULATED OTHER COMPREHENSIVE INCOME / (LOSS) (continued) Total Other Total Accumulated Three-Month Period Ended September 30, 2016 June 30, 2016 September 30, 2016 Pretax Tax Net Activity Beginning Net Ending (in thousands) Change in accumulated gains/(losses) on cash flow hedge derivative financial instruments $ 69,464 $ (15,775 ) $ 53,689 Reclassification adjustment for net gains/(losses) on cash flow hedge derivative financial instruments (1) 254 (115 ) 139 Net unrealized gains/(losses) on cash flow hedge derivative financial instruments 69,718 (15,890 ) 53,828 $ (63,881 ) $ 53,828 $ (10,053 ) Change in unrealized (losses)/gains on investment securities available-for-sale (105,270 ) 38,852 (66,418 ) Reclassification adjustment for net (gains)/losses included in net income/(expense) on non-OTTI securities (2) — — — Reclassification adjustment for net losses/(gains) included in net income/(expense) on OTTI securities (3) — — — Reclassification adjustment for net (gains)/losses included in net income — — — Net unrealized (losses)/gains on investment securities available-for-sale (105,270 ) 38,852 (66,418 ) 83,262 (66,418 ) 16,844 Pension and post-retirement actuarial losses (4) (4,085 ) (364 ) (4,449 ) (56,877 ) (4,449 ) (61,326 ) As of September 30, 2016 $ (39,637 ) $ 22,598 $ (17,039 ) $ (37,496 ) $ (17,039 ) $ (54,535 ) (1) Net gains/(losses) reclassified into Interest on borrowings and other debt obligations in the Condensed Consolidated Statement of Operations for settlements of interest rate swap contracts designated as cash flow hedges. (2) Net (gains)/losses reclassified into Net gain on sale of investment securities sales in the Condensed Consolidated Statement of Operations for the sale of available-for-sale securities. (3) Unrealized losses/(gains) previously recognized in accumulated other comprehensive income on securities for which OTTI was recognized during the period. See further discussion in Note 3 to the Condensed Consolidated Financial Statements . (4) Included in the computation of net periodic pension costs. NOTE 13. ACCUMULATED OTHER COMPREHENSIVE INCOME / (LOSS) (continued) Total Other Total Accumulated Nine-Month Period Ended September 30, 2016 December 31, 2015 September 30, 2016 Pretax Tax Net Activity Beginning Net Ending (in thousands) Change in accumulated (losses)/gains on cash flow hedge derivative financial instruments $ (11,538 ) $ 15,117 $ 3,579 Reclassification adjustment for net gains/(losses) on cash flow hedge derivative financial instruments (1) 4,379 (1,430 ) 2,949 Net unrealized (losses)/gains on cash flow hedge derivative financial instruments (7,159 ) 13,687 6,528 $ (16,581 ) $ 6,528 $ (10,053 ) Change in unrealized gains/(losses) on investment securities available-for-sale 246,508 (99,376 ) 147,132 Reclassification adjustment for net (gains)/losses included in net income/(expense) on non-OTTI securities (2) (57,770 ) 23,398 (34,372 ) Reclassification adjustment for net losses/(gains) included in net income/(expense) on OTTI securities (3) 44 (18 ) 26 Reclassification adjustment for net (gains)/losses included in net income (57,726 ) 23,380 (34,346 ) Net unrealized gains/(losses) on investment securities available-for-sale 188,782 (75,996 ) 112,786 (95,942 ) 112,786 16,844 Pension and post-retirement actuarial losses (4) (2,227 ) (1,092 ) (3,319 ) (58,007 ) (3,319 ) (61,326 ) As of September 30, 2016 $ 179,396 $ (63,401 ) $ 115,995 $ (170,530 ) $ 115,995 $ (54,535 ) (1) Net gains/(losses) reclassified into Interest on borrowings and other debt obligations in the Condensed Consolidated Statement of Operations for settlements of interest rate swap contracts designated as cash flow hedges. (2) Net (gains)/losses reclassified into Net gain on sale of investment securities sales in the Condensed Consolidated Statement of Operations for the sale of available-for-sale securities. (3) Unrealized losses/(gains) previously recognized in accumulated other comprehensive income on securities for which OTTI was recognized during the period. See further discussion in Note 3 to the Condensed Consolidated Financial Statements . (4) Included in the computation of net periodic pension costs.

COMMITMENTS, CONTINGENCIES AN38

COMMITMENTS, CONTINGENCIES AND GUARANTEES (Tables)	9 Months Ended
	Sep. 30, 2017
Commitments and Contingencies Disclosure [Abstract]
Schedule of Commitments Amount	The following table details the amount of commitments at the dates indicated: Other Commitments September 30, 2017 December 31, 2016 (in thousands) Commitments to extend credit $ 29,128,608 $ 28,889,904 Letters of credit 1,608,257 2,071,089 Unsecured revolving lines of credit 27,126 30,547 Recourse exposure on sold loans 70,036 69,877 Commitments to sell loans 29,010 49,121 Total commitments $ 30,863,037 $ 31,110,538
Schedule of Commitments to Extend Credit, Expiration Periods	The following table details the amount of commitments to extend credit expiring per period as of the dates indicated: September 30, 2017 December 31, 2016 (in thousands) 1 year or less $ 5,223,450 $ 5,656,552 Over 1 year to 3 years 5,226,031 5,265,685 Over 3 years to 5 years 3,909,397 4,680,057 Over 5 years (1) 14,769,730 13,287,610 Total $ 29,128,608 $ 28,889,904 (1) Includes certain commitments to extend credit that do not have a contractual maturity date, but are expected to be outstanding more than 5 years .
Schedule of Letters of Credit, Expiration Periods	The following table details the amount of letters of credit expiring per period as of the dates indicated: September 30, 2017 December 31, 2016 (in thousands) 1 year or less $ 1,047,330 $ 1,360,495 Over 1 year to 3 years 463,334 399,866 Over 3 years to 5 years 68,451 283,975 Over 5 years 29,142 26,753 Total $ 1,608,257 $ 2,071,089

FAIR VALUE (Tables)

FAIR VALUE (Tables)	9 Months Ended
	Sep. 30, 2017
Fair Value Disclosures [Abstract]
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis	The following tables present the assets and liabilities that are measured at fair value on a recurring basis by major product category and fair value hierarchy as of September 30, 2017 and December 31, 2016 . Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Significant Balance at (in thousands) Financial assets: U.S. Treasury securities $ 179,473 $ 1,488,634 $ — $ 1,668,107 Corporate debt — 43,895 — 43,895 ABS — 165,649 370,184 535,833 Equity securities (1) — — — — State and municipal securities — 25 — 25 MBS — 14,974,359 — 14,974,359 Total investment securities AFS (1) 179,473 16,672,562 370,184 17,222,219 Trading securities 1 9,097 — 9,098 RICs held-for-investment — — 204,694 204,694 LHFS (2) — 198,254 — 198,254 MSRs (3) — — 143,524 143,524 Derivatives: Cash flow — 40,640 — 40,640 Mortgage banking interest rate lock commitments — — 2,564 2,564 Mortgage banking forward sell commitments — 577 9 586 Customer related — 196,020 — 196,020 Foreign exchange — 33,767 — 33,767 Mortgage servicing — 3,334 — 3,334 Interest rate swap agreements — 8,801 — 8,801 Interest rate cap agreements — 142,950 — 142,950 Other — 9,307 — 9,307 Total financial assets $ 179,474 $ 17,315,309 $ 720,975 $ 18,215,758 Financial liabilities: Derivatives: Cash flow $ — $ 56,812 $ — $ 56,812 Customer related — 131,240 — 131,240 Foreign exchange — 35,550 — 35,550 Mortgage servicing — 605 — 605 Interest rate swaps — 1,884 — 1,884 Interest rate cap agreements — 26,255 — 26,255 Option for interest rate cap — 116,563 — 116,563 Total return settlement — — — — Other — 13,597 695 14,292 Total financial liabilities $ — $ 382,506 $ 695 $ 383,201 (1) Investment securities AFS disclosed on the Condensed Consolidated Balance Sheet at September 30, 2017 included $10.8 million of equity securities valued using net asset value as a practical expedient that are not presented within this table. (2) LHFS disclosed on the Condensed Consolidated Balance Sheet also includes LHFS that are held at the lower of cost or fair value and are not presented within this table. (3) The Company has total MSRs of $147.0 million as of September 30, 2017 . The Company has elected to account for the majority of its MSR balance using the FVO, while the remainder of the MSRs are accounted for using the lower of cost or fair value and are not presented within this table. NOTE 16. FAIR VALUE (continued) Quoted Prices in Active Significant Other Significant Balance at (in thousands) Financial assets: U.S. Treasury securities $ 224,506 $ 1,632,351 $ — $ 1,856,857 ABS — 396,157 814,567 1,210,724 Equity securities (1) 544 — — 544 State and municipal securities — 30 — 30 MBS — 13,945,463 — 13,945,463 Total investment securities AFS (1) 225,050 15,974,001 814,567 17,013,618 Trading securities 214 1,416 — 1,630 RICs held-for-investment — — 217,170 217,170 LHFS (2) — 453,293 — 453,293 MSRs (3) — — 146,589 146,589 Derivatives: Cash flow — 45,681 — 45,681 Mortgage banking interest rate lock commitments — — 2,316 2,316 Mortgage banking forward sell commitments — 8,575 2 8,577 Customer related — 216,421 — 216,421 Foreign exchange — 56,742 — 56,742 Mortgage servicing — 838 — 838 Interest rate swap agreements — 2,075 — 2,075 Interest rate cap agreements — 76,387 — 76,387 Other — 12,293 — 12,293 Total financial assets $ 225,264 $ 16,847,722 $ 1,180,644 $ 18,253,630 Financial liabilities: Derivatives: Cash flow $ — $ 59,812 $ — $ 59,812 Customer related — 149,390 — 149,390 Foreign exchange — 46,430 — 46,430 Mortgage servicing — 1,635 — 1,635 Interest rate swaps — 2,647 — 2,647 Option for interest rate cap — 76,281 — 76,281 Total return settlement — — 30,618 30,618 Other — 15,625 700 16,325 Total financial liabilities $ — $ 351,820 $ 31,318 $ 383,138 (1) Investment securities AFS disclosed on the Condensed Consolidated Balance Sheet at December 31, 2016 included $10.6 million of equity securities valued using net asset value as a practical expedient that are not presented within this table. (2) LHFS disclosed on the Condensed Consolidated Balance Sheet also includes LHFS that are held at the lower of cost or fair value and are not presented within this table. (3) The Company had total MSRs of $150.3 million as of December 31, 2016 . The Company has elected to account for the majority of its MSR balance using the FVO, while the remainder of the MSRs are accounted for using the lower of cost or fair value and are not presented within this table.
Fair Value Measurements, Nonrecurring	Assets measured at fair value on a nonrecurring basis that were still held on the balance sheet were as follows: Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Fair Value (in thousands) September 30, 2017 Impaired LHFI $ — $ 201,030 $ 303,996 $ 505,026 Foreclosed assets — 21,875 117,124 138,999 Vehicle inventory — 206,076 — 206,076 LHFS (1) — — 1,789,860 1,789,860 Auto loans impaired due to bankruptcy — 101,990 — 101,990 MSRs — — 9,276 9,276 December 31, 2016 Impaired LHFI $ 13,147 $ 244,986 $ 265,664 $ 523,797 Foreclosed assets — 30,792 79,721 110,513 Vehicle inventory — 257,659 — 257,659 LHFS (1) — — 2,133,040 2,133,040 MSRs — — 10,287 10,287 (1) These amounts include $929.5 million and $1.1 billion of personal loans held for sale that are impaired as of September 30, 2017 and December 31, 2016 , respectively.
Increases and Decreases in Value of Certain Assets Measured at Fair Value on Nonrecurring Basis	The following table presents the increases and decreases in value of certain assets that are measured at fair value on a nonrecurring basis for which a fair value adjustment has been included in the Condensed Consolidated Statements of Operations relating to assets held at period-end: Statement of Operations Three-Month Period Nine-Month Period 2017 2016 2017 2016 (in thousands) Impaired loans held-for-investment Provision for credit losses $ 617 $ (14,033 ) $ (26,070 ) $ (127,144 ) Foreclosed assets Miscellaneous income (1) (777 ) (1,604 ) (5,448 ) (6,346 ) LHFS Provision for credit losses — — (13,200 ) — LHFS Miscellaneous income (1) (84,840 ) (107,526 ) (246,882 ) (266,506 ) Auto loans impaired due to bankruptcy Provision for credit losses (17,471 ) — (65,584 ) — MSRs Mortgage banking income, net 123 301 320 962 $ (102,348 ) $ (122,862 ) $ (356,864 ) $ (399,034 ) (1) These amounts reduce Miscellaneous income.
Rollforward for Recurring Assets and Liabilities	The tables below present the changes in Level 3 balances for the three-month and nine-month periods ended September 30, 2017 and 2016 , respectively, for those assets and liabilities measured at fair value on a recurring basis. Three-Month Period Ended September 30, 2017 Investments RICs Held for Investment MSRs Derivatives Total (in thousands) Balance, June 30, 2017 $ 587,571 $ 207,216 $ 146,091 $ (29,020 ) $ 911,858 Losses in other comprehensive income (1,506 ) — — — (1,506 ) Gains/(losses) in earnings — 27,759 (1,578 ) (324 ) 25,857 Additions/Issuances — — 4,099 — 4,099 Settlements (1) (215,881 ) (30,281 ) (5,088 ) 31,222 (220,028 ) Balance, September 30, 2017 $ 370,184 $ 204,694 $ 143,524 $ 1,878 $ 720,280 Changes in unrealized gains (losses) included in earnings related to balances still held at September 30, 2017 $ — $ 27,759 $ (1,578 ) $ 8 $ 26,189 Nine-Month Period Ended September 30, 2017 Investments RICs Held for Investment MSRs Derivatives Total (in thousands) Balance, December 31, 2016 $ 814,567 $ 217,170 $ 146,589 $ (29,000 ) $ 1,149,326 Losses in other comprehensive income (4,184 ) — — — (4,184 ) Gains/(losses) in earnings — 49,392 (1,315 ) (539 ) 47,538 Additions/Issuances — 19,727 12,696 — 32,423 Settlements (1) (440,199 ) (81,595 ) (14,446 ) 31,417 (504,823 ) Balance, September 30, 2017 $ 370,184 $ 204,694 $ 143,524 $ 1,878 $ 720,280 Changes in unrealized gains (losses) included in earnings related to balances still held at September 30, 2017 $ — $ 49,392 $ (1,315 ) $ (787 ) $ 47,290 (1) Settlements include charge-offs, prepayments, pay downs and maturities. NOTE 16. FAIR VALUE (continued) Three-Month Period Ended September 30, 2016 Investments RICs Held for Investment MSRs Derivatives Total (in thousands) Balance, June 30, 2016 $ 1,526,691 $ 250,703 $ 117,792 $ (44,378 ) $ 1,850,808 Gains in other comprehensive income 3,879 — — — 3,879 Gains/(losses) in earnings — 31,814 7,711 (478 ) 39,047 Additions/Issuances 9,479 — 6,058 — 15,537 Settlements (1) (217,870 ) (64,974 ) (5,447 ) 23,434 (264,857 ) Balance, September 30, 2016 $ 1,322,179 $ 217,543 $ 126,114 $ (21,422 ) $ 1,644,414 Changes in unrealized gains (losses) included in earnings related to balances still held at September 30, 2016 $ — $ 31,814 $ 7,711 $ 315 $ 39,840 Nine-Month Period Ended September 30, 2016 Investments RICs Held for Investment MSRs Derivatives Total (in thousands) Balance, December 31, 2015 $ 1,360,240 $ 328,655 $ 147,233 $ (51,278 ) $ 1,784,850 Gains in other comprehensive income 6,088 — — — 6,088 Gains/(losses) in earnings — 85,169 (18,113 ) 3,657 70,713 Additions/Issuances 509,006 — 14,450 — 523,456 Settlements (1) (553,155 ) (196,281 ) (17,456 ) 26,199 (740,693 ) Balance, September 30, 2016 $ 1,322,179 $ 217,543 $ 126,114 $ (21,422 ) $ 1,644,414 Changes in unrealized gains (losses) included in earnings related to balances still held at September 30, 2016 $ — $ 85,169 $ (18,113 ) $ (2,988 ) $ 64,068 (1) Settlements include charge-offs, prepayments, pay downs and maturities.
Quantitative Information on Level 3 Recurring Assets and Liabilities	The following table presents quantitative information about the significant unobservable inputs within significant Level 3 recurring assets and liabilities. Fair Value at September 30, 2017 Valuation Technique Unobservable Inputs Range (in thousands) Financial Assets: ABS Financing bonds $ 323,583 DCF Discount Rate (1) 1.52% - 2.37% (2.01% ) Sale-leaseback securities $ 46,601 Consensus Pricing (2) Offered quotes (3) 123.03 % RICs held for investment $ 204,694 DCF Prepayment rate (CPR) (4) 6.66 % Discount Rate (5) 9.5% - 14.5% (10.75% ) Recovery Rate (6) 25% - 43% (36.65% ) MSRs $ 143,524 DCF Prepayment rate (CPR) (7) [0.20% - 55.47%] (9.63% ) Discount Rate (8) 9.90 % Mortgage banking interest rate lock commitments $ 2,564 DCF Pull through percentage (9) 77.00 % MSR value (10) [0.733% - 1.032]% (0.97%) (1) Based on the applicable term and discount index. (2) Consensus pricing refers to fair value estimates that are generally developed using information such as dealer quotes or other third-party valuations or comparable asset prices. (3) Based on the nature of the input, a range or weighted average does not exist. For sale-leaseback securities, the Company owns one security. (4) Based on the analysis of available data from a comparable market securitization of similar assets. (5) Based on the cost of funding of debt issuance and recent historical equity yields. (6) Based on the average severity utilizing reported severity rates and loss severity utilizing available market data from a comparable securitized pool. (7) Average CPR projected from collateral stratified by loan type, note rate and maturity. (8) Based on the nature of the input, a range or weighted average does not exist. (9) Historical weighted average based on principal balance calculated as the percentage of loans originated for sale divided by total commitments less outstanding commitments. (10) MSR value is the estimated value of the servicing right embedded in the underlying loan, expressed in basis points of outstanding unpaid principal balance.
Schedule of Fair Value of Financial Instruments	The carrying amounts and estimated fair values, as well as the level within the fair value hierarchy, of the Company's financial instruments are as follows: September 30, 2017 Carrying Value Fair Value Level 1 Level 2 Level 3 (in thousands) Financial assets: Cash and amounts due from depository institutions $ 7,909,625 $ 7,909,625 $ 7,909,625 $ — $ — AFS investment securities (1) 17,222,219 17,222,219 179,473 16,672,562 370,184 Held to maturity investment securities 1,560,850 1,542,093 — 1,542,093 — Trading securities 9,098 9,098 1 9,097 — LHFI, net 77,592,554 78,414,389 — 111,030 78,303,359 LHFS 1,988,097 1,988,114 — 198,254 1,789,860 Restricted cash 3,033,587 3,033,587 3,033,587 — — MSRs (2) 146,958 152,800 — — 152,800 Derivatives 437,969 437,969 — 435,396 2,573 Financial liabilities: Deposits 61,877,808 61,856,395 56,143,166 5,713,229 — Borrowings and other debt obligations 41,351,374 41,630,193 579 26,969,565 14,660,049 Derivatives 383,201 383,201 — 382,506 695 December 31, 2016 Carrying Value Fair Value Level 1 Level 2 Level 3 (in thousands) Financial assets: Cash and amounts due from depository institutions $ 10,035,859 $ 10,035,859 $ 10,035,859 $ — $ — AFS investment securities (1) 17,013,618 17,013,618 225,050 15,974,001 814,567 Held to maturity investment securities 1,658,644 1,635,413 — 1,635,413 — Trading securities 1,630 1,630 214 1,416 — LHFI, net 82,005,321 81,955,122 13,147 244,986 81,696,989 LHFS 2,586,308 2,586,333 — 453,293 2,133,040 Restricted cash 3,016,948 3,016,948 3,016,948 — — MSRs (2) 150,343 156,876 — — 156,876 Derivatives 421,330 421,330 — 419,012 2,318 Financial liabilities: Deposits 67,240,690 67,141,041 58,067,792 9,073,249 — Borrowings and other debt obligations 43,524,445 43,770,267 830 26,132,197 17,637,240 Derivatives 383,138 383,138 — 351,820 31,318 (1) Investment securities available-for-sale disclosed on the Condensed Consolidated Balance Sheet at September 30, 2017 and December 31, 2016 included $10.8 million and $10.6 million , respectively, of equity securities valued using net asset value as a practical expedient that are not presented within these tables. (2) The Company has elected to account for the majority of its MSR balance using the FVO, while the remainder of the MSRs are accounted for using the lower of cost or fair value.
Summary of Difference Between Fair Value and Principal Balance of LHFS	The following table summarizes the differences between the fair value and the principal balance of LHFS and RICs measured at fair value on a recurring basis as of September 30, 2017 . Fair Value Aggregate Unpaid Principal Balance Difference (in thousands) September 30, 2017 LHFS (1) $ 198,254 $ 194,099 $ 4,155 RICs held-for-investment 204,694 233,734 (29,040 ) Nonaccrual loans 17,686 23,476 (5,790 ) (1) LHFS disclosed on the Condensed Consolidated Balance Sheet also includes LHFS that are held at the lower of cost or fair value that are not presented within this table. There were no nonaccrual loans related to the LHFS measured using the FVO.

BUSINESS SEGMENT INFORMATION (T

BUSINESS SEGMENT INFORMATION (Tables)	9 Months Ended
	Sep. 30, 2017
Segment Reporting [Abstract]
Schedule of Segment Reporting Information	The following tables present certain information regarding the Company’s segments. For the Three-Month Period Ended SHUSA Reportable Segments September 30, 2017 Consumer & Business Banking Commercial Banking Commercial Real Estate GCB Other (2) SC (3) SC Purchase Price Adjustments (4) Eliminations (4) Total (in thousands) Net interest income $ 324,539 $ 87,176 $ 72,870 $ 35,494 $ 27,665 $ 989,140 $ 31,731 $ 5,445 $ 1,574,060 Total non-interest income 100,583 15,837 2,855 23,205 181,047 496,728 (13,779 ) (11,754 ) 794,722 Provision for credit losses 20,716 5,857 (2,824 ) 11,599 48,812 536,447 31,513 — 652,120 Total expenses 379,299 51,677 17,530 24,615 234,270 671,648 10,946 (3,798 ) 1,386,187 Income/(loss) before income taxes 25,107 45,479 61,019 22,485 (74,370 ) 277,773 (24,507 ) (2,511 ) 330,475 Intersegment revenue/(expense) (1) 3,076 1,619 500 (1,823 ) (3,372 ) — — — — Total assets 19,716,199 11,606,759 14,073,894 6,109,131 41,714,577 38,765,557 — — 131,986,117 (1) Intersegment revenue/(expense) represents charges or credits for funds used or provided by each of the segments and is included in net interest income. (2) Other includes the results of the entities transferred to the IHC, earnings from non-strategic assets, the investment portfolio, interest expense on the Bank’s and the Company's borrowings and other debt obligations, amortization of intangible assets and certain unallocated corporate income and indirect expenses. (3) Management of SHUSA manages SC by analyzing the pre-Change in Control results of SC as disclosed in this column. (4) Purchase Price Adjustments represents the impact that SC purchase marks had on the results of SC included within the consolidated operations of SHUSA, while eliminations eliminate intercompany transactions. NOTE 17. BUSINESS SEGMENT INFORMATION (continued) For the Nine-Month Period Ended SHUSA Reportable Segments September 30, 2017 Consumer & Business Banking Commercial Banking Commercial Real Estate GCB Other (2) SC (3) SC Purchase Price Adjustments (4) Eliminations (4) Total (in thousands) Net interest income $ 945,102 $ 259,502 $ 220,580 $ 119,968 $ 62,738 $ 3,085,739 $ 103,132 $ 21,612 $ 4,818,373 Total non-interest income 282,360 45,729 8,121 48,808 548,945 1,363,948 (12,044 ) (33,756 ) 2,252,111 Provision for credit losses 64,577 16,115 (8,784 ) 23,871 80,472 1,692,015 124,068 — 1,992,334 Total expenses 1,169,247 154,587 57,162 75,945 739,912 1,910,365 34,326 (16,261 ) 4,125,283 Income/(loss) before income taxes (6,362 ) 134,529 180,323 68,960 (208,701 ) 847,307 (67,306 ) 4,117 952,867 Intersegment revenue/(expense) (1) 9,226 4,553 1,997 (5,867 ) (9,909 ) — — — — Total assets 19,716,199 11,606,759 14,073,894 6,109,131 41,714,577 38,765,557 — — 131,986,117 (1) Intersegment revenue/(expense) represents charges or credits for funds used or provided by each of the segments and is included in net interest income. (2) Other includes the results of the entities transferred to the IHC, earnings from non-strategic assets, the investment portfolio, interest expense on the Bank’s and the Company's borrowings and other debt obligations, amortization of intangible assets and certain unallocated corporate income and indirect expenses. (3) Management of SHUSA manages SC by analyzing the pre-Change in Control results of SC as disclosed in this column. (4) Purchase Price Adjustments represents the impact that SC purchase marks had on the results of SC included within the consolidated operations of SHUSA, while eliminations eliminate intercompany transactions. For the Three-Month Period Ended SHUSA Reportable Segments September 30, 2016 Consumer & Business Banking Commercial Banking Commercial Real Estate GCB Other (2) SC (3) SC Purchase Price Adjustments (4) Eliminations (4) Total (in thousands) Net interest income $ 297,952 $ 91,259 $ 74,992 $ 60,436 $ (45,680 ) $ 1,095,060 $ 42,566 $ 4,545 $ 1,621,130 Total non-interest income 104,736 16,947 5,124 26,319 189,825 389,375 9,071 (13,824 ) 727,573 Provision for credit losses 19,872 (20,162 ) 2,945 (2,487 ) 4,426 610,398 72,920 — 687,912 Total expenses 395,759 51,156 20,556 26,830 260,723 570,017 13,956 (12,172 ) 1,326,825 Income/(loss) before income taxes (12,943 ) 77,212 56,615 62,412 (121,004 ) 304,020 (35,239 ) 2,893 333,966 Intersegment revenue/(expense) (1) 9,656 3,616 2,523 (702 ) (15,093 ) — — — — Total assets 19,735,459 12,174,784 15,005,335 10,551,939 43,782,904 38,771,636 — — 140,022,057 (1) Intersegment revenue/(expense) represents charges or credits for funds used or provided by each of the segments and is included in net interest income. (2) Other includes the results of the entities transferred to the IHC, earnings from non-strategic assets, the investment portfolio, interest expense on the Bank’s and the Company's borrowings and other debt obligations, amortization of intangible assets and certain unallocated corporate income and indirect expenses. (3) Management of SHUSA manages SC by analyzing the pre-Change in Control results of SC as disclosed in this column. (4) Purchase Price Adjustments represents the impact that SC purchase marks had on the results of SC included within the consolidated operations of SHUSA, while eliminations eliminate intercompany transactions. NOTE 17. BUSINESS SEGMENT INFORMATION (continued) For the Nine-Month Period Ended SHUSA Reportable Segments September 30, 2016 Consumer & Business Banking Commercial Banking Commercial Real Estate GCB Other (2) SC (3) SC Purchase Price Adjustments (4) Eliminations (4) Total (in thousands) Net interest income $ 793,345 $ 257,421 $ 212,035 $ 182,024 $ (8,180 ) $ 3,388,276 $ 146,419 $ 10,477 $ 4,981,817 Total non-interest income 297,311 51,094 16,445 65,818 608,810 1,109,894 38,340 (38,897 ) 2,148,815 Provision for credit losses 40,215 32,686 23,905 28,889 31,247 1,782,489 260,723 — 2,200,154 Total expenses 1,162,090 157,672 66,819 89,952 852,990 1,645,156 42,585 (37,497 ) 3,979,767 Income/(loss) before income taxes (111,649 ) 118,157 137,756 129,001 (283,607 ) 1,070,525 (118,549 ) 9,077 950,711 Intersegment revenue/(expense) (1) 34,111 12,927 9,940 (780 ) (56,198 ) — — — — Total assets 19,735,459 12,174,784 15,005,335 10,551,939 43,782,904 38,771,636 — — 140,022,057 (1) Intersegment revenue/(expense) represents charges or credits for funds used or provided by each of the segments and is included in net interest income. (2) Other includes the results of the entities transferred to the IHC, earnings from non-strategic assets, the investment portfolio, interest expense on the Bank’s and the Company's borrowings and other debt obligations, amortization of intangible assets and certain unallocated corporate income and indirect expenses. (3) Management of SHUSA manages SC by analyzing the pre-Change in Control results of SC as disclosed in this column. (4) Purchase Price Adjustments represents the impact that SC purchase marks had on the results of SC included within the consolidated operations of SHUSA, while eliminations eliminate intercompany transactions.

BASIS OF PRESENTATION AND ACC41

BASIS OF PRESENTATION AND ACCOUNTING POLICIES (General) (Details) - SC	9 Months Ended
	Sep. 30, 2017
Noncontrolling Interest [Line Items]
Financing contract term	10 years
Ownership percentage by parent	58.70%
Percentage owned by noncontrolling shareholders	41.30%

BASIS OF PRESENTATION AND ACC42

BASIS OF PRESENTATION AND ACCOUNTING POLICIES (Intermediate Holding Company) (Details) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Jul. 01, 2017	Dec. 31, 2016	Dec. 31, 2015
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Assets		$ 131,986,117	$ 140,022,057	$ 131,986,117	$ 140,022,057		$ 138,360,290
Liabilities		108,516,317		108,516,317			115,981,532
Equity		23,469,800	22,463,252	23,469,800	22,463,252		$ 22,378,758	$ 21,847,100
Understatement in net income		$ (161,832)	$ (147,974)	(457,952)	(353,324)
Contribution of SFS from shareholder	[1]			322,078
Not Retrospectively Restating Financial Statements for SFS Contribution
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Understatement in net income				$ 3,300	$ 14,700
SFS
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Assets						$ 679,000
Liabilities						357,000
Equity						$ 322,000
[1]	Refer to footnote 1 - Basis of Presentation and Accounting Policies for additional information

BASIS OF PRESENTATION AND ACC43

BASIS OF PRESENTATION AND ACCOUNTING POLICIES (Correction of Deferred Tax Classification) (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Understatement in deferred tax asset	$ (958,214)			$ (989,767)
Understatement in total assets	(131,986,117)			(138,360,290)	$ (140,022,057)
Understatement in total liabilities	$ (108,516,317)			(115,981,532)
Error in Deferred Tax Classification
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Understatement in deferred tax asset			$ 981,700	989,800	791,200	$ 756,100	$ 743,000	$ 804,500
Understatement in total assets			981,700	989,800	791,200	756,100	743,000	804,500
Understatement in deferred tax liabilities			981,700	989,800	791,200	756,100	743,000	804,500
Understatement in total liabilities			$ 981,700	$ 989,800	$ 791,200	$ 756,100	$ 743,000	$ 804,500
Error in Deferred Tax Classification | Minimum
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Overstatement in basis spread on capital ratio		0.08%		0.08%	0.08%	0.08%	0.08%	0.08%
Error in Deferred Tax Classification | Maximum
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Overstatement in basis spread on capital ratio		0.17%		0.17%	0.17%	0.17%	0.17%	0.17%

BASIS OF PRESENTATION AND ACC44

BASIS OF PRESENTATION AND ACCOUNTING POLICIES (Recently Adopted Accounting Policies) (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2017	Dec. 31, 2016
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cumulative-effect adjustment upon adoption			$ 25,709
Excess tax benefits, net of tax	$ 194	$ 241
Retained Earnings
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cumulative-effect adjustment upon adoption			14,764
Noncontrolling Interest
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cumulative-effect adjustment upon adoption			37,401
Common Stock and Paid-in Capital
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cumulative-effect adjustment upon adoption			(26,456)
Accounting Standards Update 2016-09, Excess Tax Benefit Component
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cumulative-effect adjustment upon adoption			27,100
Accounting Standards Update 2016-09, Excess Tax Benefit Component | Retained Earnings
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cumulative-effect adjustment upon adoption			14,800
Accounting Standards Update 2016-09, Excess Tax Benefit Component | Noncontrolling Interest
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cumulative-effect adjustment upon adoption			37,400
Accounting Standards Update 2016-09, Excess Tax Benefit Component | Common Stock and Paid-in Capital
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cumulative-effect adjustment upon adoption			(26,500)
Accounting Standards Update 2016-09, Forfeiture Rate Component | Retained Earnings
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cumulative-effect adjustment upon adoption			$ (1,400)

INVESTMENT SECURITIES (Availabl

INVESTMENT SECURITIES (Available-for-sale Securities) (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	$ 17,375,082	$ 17,227,566
Gross Unrealized Gains	33,633	30,199
Gross Unrealized Loss	(175,669)	(233,540)
Fair Value	17,233,046	17,024,225
U.S. Treasury securities
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	1,669,963	1,857,357
Gross Unrealized Gains	524	1,826
Gross Unrealized Loss	(2,380)	(2,326)
Fair Value	1,668,107	1,856,857
Corporate debt securities
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	43,798
Gross Unrealized Gains	97
Gross Unrealized Loss	0
Fair Value	43,895
Asset-backed securities (“ABS”)
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	524,503	1,196,702
Gross Unrealized Gains	12,315	16,410
Gross Unrealized Loss	(985)	(2,388)
Fair Value	535,833	1,210,724
Equity securities
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	11,364	11,716
Gross Unrealized Gains	1	0
Gross Unrealized Loss	(538)	(565)
Fair Value	10,827	11,151
State and municipal securities
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	25	30
Gross Unrealized Gains	0	0
Gross Unrealized Loss	0	0
Fair Value	25	30
U.S. government agencies - Residential
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	5,243,543	5,424,412
Gross Unrealized Gains	7,268	3,253
Gross Unrealized Loss	(44,468)	(64,537)
Fair Value	5,206,343	5,363,128
U.S. government agencies - Commercial
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	1,375,787	948,696
Gross Unrealized Gains	1,888	1,998
Gross Unrealized Loss	(9,440)	(8,196)
Fair Value	1,368,235	942,498
Federal Home Loan Mortgage Corporation (“FHLMC”) and Federal National Mortgage Association (FNMA) - Residential debt securities
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	8,482,935	7,765,003
Gross Unrealized Gains	11,540	6,712
Gross Unrealized Loss	(117,466)	(154,858)
Fair Value	8,377,009	7,616,857
FHLMC and FNMA - Commercial debt securities
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	23,163	23,636
Gross Unrealized Gains	0	0
Gross Unrealized Loss	(392)	(670)
Fair Value	22,771	22,966
Non-agency securities
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	1	14
Gross Unrealized Gains	0	0
Gross Unrealized Loss	0	0
Fair Value	$ 1	$ 14

INVESTMENT SECURITIES (Held-to-

INVESTMENT SECURITIES (Held-to-maturity Securities) (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	$ 1,560,850	$ 1,658,644
Gross Unrealized Gains	2,343	2,195
Gross Unrealized Loss	(21,100)	(25,426)
Fair Value	1,542,093	1,635,413
U.S. government agencies - Residential
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	1,509,428	1,658,644
Gross Unrealized Gains	2,207	2,195
Gross Unrealized Loss	(21,100)	(25,426)
Fair Value	1,490,535	$ 1,635,413
U.S. government agencies - Commercial
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	51,422
Gross Unrealized Gains	136
Gross Unrealized Loss	0
Fair Value	$ 51,558

INVESTMENT SECURITIES (Securiti

INVESTMENT SECURITIES (Securities Pledged as Collateral) (Details) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Financial Instruments Owned and Pledged as Collateral [Line Items]
Securities pledged as collateral, fair value	$ 6,500	$ 7,200
Collateral with Federal Reserve Bank
Financial Instruments Owned and Pledged as Collateral [Line Items]
Securities pledged as collateral, fair value	3,000	3,200
Public fund deposits
Financial Instruments Owned and Pledged as Collateral [Line Items]
Securities pledged as collateral, fair value	2,300	3,000
Repurchase agreements, hedging activities and recourse on loan sales
Financial Instruments Owned and Pledged as Collateral [Line Items]
Securities pledged as collateral, fair value	119.6	109.7
Deposits with Clearing Organizations
Financial Instruments Owned and Pledged as Collateral [Line Items]
Securities pledged as collateral, fair value	623.8	622
Overnight customer deposits
Financial Instruments Owned and Pledged as Collateral [Line Items]
Securities pledged as collateral, fair value	$ 422.1	$ 271.2

INVESTMENT SECURITIES (Other In

INVESTMENT SECURITIES (Other Investments) (Details) - USD ($)	3 Months Ended	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2017	Dec. 31, 2016
Investments, Debt and Equity Securities [Abstract]
Accrued investment income receivable	$ 48,100,000	$ 48,100,000	$ 44,800,000
Stock of FHLB of Pittsburgh and the Federal Reserve Bank	$ 630,200,000	$ 630,200,000	680,500,000
FHLB Stock, par value (in usd per share)	$ 100	$ 100
Purchases of FHLB stock	$ 65,900,000	$ 154,800,000
FHLB stock redeemed	88,400,000	205,400,000
Gain (loss) on redemption of FHLB stock	0	0
Purchase of FRB stock	0	0
Low income housing tax credit investment	$ 78,100,000	$ 78,100,000	$ 50,400,000

INVESTMENT SECURITIES (Contract

INVESTMENT SECURITIES (Contractual Maturity of Available-for-sale Securities) (Details) $ in Thousands	Sep. 30, 2017USD ($)
Total amortized cost
Due within one year	$ 875,069
Due after 1 year but within 5 years	1,221,182
Due after 5 years but within 10 years	210,785
Due after 10 years	15,056,682
Total	17,363,718
Total fair value
Due within one year	875,216
Due after 1 year but within 5 years	1,231,546
Due after 5 years but within 10 years	210,395
Due after 10 years	14,905,062
Total	$ 17,222,219

INVESTMENT SECURITIES (Contra50

INVESTMENT SECURITIES (Contractual Maturity of Held-to-maturity Securities) (Details) $ in Thousands	Sep. 30, 2017USD ($)
Amortized Cost
Due after 10 years	$ 1,560,850
Total	1,560,850
Fair Value
Due after 10 years	1,542,093
Total	$ 1,542,093

INVESTMENT SECURITIES (Gross Un

INVESTMENT SECURITIES (Gross Unrealized Loss and Fair Value of Available-for-sale Securities) (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Fair Value
Less than 12 months	$ 9,075,283	$ 10,220,992
12 months or longer	2,662,731	3,230,433
Total	11,738,014	13,451,425
Unrealized Losses
Less than 12 months	(97,197)	(113,833)
12 months or longer	(78,472)	(119,707)
Total	(175,669)	(233,540)
U.S. Treasury securities
Fair Value
Less than 12 months	1,028,957	1,016,654
12 months or longer	0	0
Total	1,028,957	1,016,654
Unrealized Losses
Less than 12 months	(2,380)	(2,326)
12 months or longer	0	0
Total	(2,380)	(2,326)
ABS
Fair Value
Less than 12 months	28,047	76,552
12 months or longer	99,474	111,758
Total	127,521	188,310
Unrealized Losses
Less than 12 months	(280)	(1,021)
12 months or longer	(705)	(1,367)
Total	(985)	(2,388)
Equity securities
Fair Value
Less than 12 months	666	770
12 months or longer	9,981	9,800
Total	10,647	10,570
Unrealized Losses
Less than 12 months	(11)	(16)
12 months or longer	(527)	(549)
Total	(538)	(565)
U.S. government agencies - Residential
Fair Value
Less than 12 months	2,706,703	3,831,354
12 months or longer	887,686	1,027,609
Total	3,594,389	4,858,963
Unrealized Losses
Less than 12 months	(34,342)	(46,846)
12 months or longer	(10,126)	(17,691)
Total	(44,468)	(64,537)
U.S. government agencies - Commercial
Fair Value
Less than 12 months	905,790	532,334
12 months or longer	77,367	98,918
Total	983,157	631,252
Unrealized Losses
Less than 12 months	(5,797)	(4,451)
12 months or longer	(3,643)	(3,745)
Total	(9,440)	(8,196)
FHLMC and FNMA - Residential debt securities
Fair Value
Less than 12 months	4,382,804	4,740,824
12 months or longer	1,587,768	1,981,886
Total	5,970,572	6,722,710
Unrealized Losses
Less than 12 months	(54,005)	(58,514)
12 months or longer	(63,461)	(96,344)
Total	(117,466)	(154,858)
FHLMC and FNMA - Commercial debt securities
Fair Value
Less than 12 months	22,316	22,504
12 months or longer	455	462
Total	22,771	22,966
Unrealized Losses
Less than 12 months	(382)	(659)
12 months or longer	(10)	(11)
Total	$ (392)	$ (670)

INVESTMENT SECURITIES (Gross 52

INVESTMENT SECURITIES (Gross Unrealized Loss and Fair Value of Held-to-maturity Securities) (Details) (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Fair Value
Less than 12 months	$ 1,198,222	$ 1,311,390
12 months or longer	0	0
Total	1,198,222	1,311,390
Unrealized Losses
Less than 12 months	(21,100)	(25,426)
12 months or longer	0	0
Total	(21,100)	(25,426)
U.S. government agencies - Residential
Fair Value
Less than 12 months	1,198,222	1,311,390
12 months or longer	0	0
Total	1,198,222	1,311,390
Unrealized Losses
Less than 12 months	(21,100)	(25,426)
12 months or longer	0	0
Total	$ (21,100)	$ (25,426)

INVESTMENT SECURITIES (Other-Th

INVESTMENT SECURITIES (Other-Than-Temporary Impairment) (Details)	3 Months Ended		9 Months Ended
	Sep. 30, 2017USD ($)security	Sep. 30, 2016USD ($)	Sep. 30, 2017USD ($)security	Sep. 30, 2016USD ($)
Investments, Debt and Equity Securities [Abstract]
OTTI in earnings related to investment securities | $	$ 0	$ 0	$ 0	$ 44,000
Number of securities in unrealized loss position | security	520		520

INVESTMENT SECURITIES (Gains (L

INVESTMENT SECURITIES (Gains (Losses) and Proceeds on Sale of Securities) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Schedule of Available-for-sale Securities [Line Items]
Proceeds from the sales of AFS securities	$ 566,286	$ 0	$ 1,872,411	$ 6,755,298
Gross realized gains	7,123	0	18,247	60,328
Gross realized losses	0	0	0	(2,558)
OTTI	0	0	0	(44)
Net realized gains	7,123	$ 0	18,247	57,726
Net gains on sale of AFS investment securities	7,100			57,700
MBS
Schedule of Available-for-sale Securities [Line Items]
Net gains on sale of AFS investment securities	7,000		16,300	24,700
Investment securities sold during the period	$ 558,600		1,100,000	1,300,000
U.S. Treasury securities
Schedule of Available-for-sale Securities [Line Items]
Net gains on sale of AFS investment securities			1,800	7,000
Investment securities sold during the period			$ 739,400	3,200,000
State and municipal securities
Schedule of Available-for-sale Securities [Line Items]
Net gains on sale of AFS investment securities				19,900
Investment securities sold during the period				748,000
Corporate debt securities
Schedule of Available-for-sale Securities [Line Items]
Net gains on sale of AFS investment securities				5,900
Investment securities sold during the period				$ 1,400,000

INVESTMENT SECURITIES (Trading

INVESTMENT SECURITIES (Trading Securities) (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Investments, Debt and Equity Securities [Abstract]
Trading securities	$ 9,098	$ 1,630

LOANS AND ALLOWANCE FOR CREDI56

LOANS AND ALLOWANCE FOR CREDIT LOSSES (Narrative) (Details) $ in Thousands		9 Months Ended		12 Months Ended
		Sep. 30, 2017USD ($)business_line	Sep. 30, 2016USD ($)	Dec. 31, 2016USD ($)
Loans Receivable [Line Items]
Loans pledged as collateral		$ 50,800,000		$ 53,500,000
Loans held-for-sale	[1]	1,988,097		2,586,308
Accrued interest receivable	[2]	555,407		599,321
Financing receivable		$ 83,536,796		88,406,093
Percentage of payment needed on past due loans for qualification		90.00%
Troubled debt restructurings		$ 6,901,473		6,106,915
TDR, threshold period of sustained repayment performance		6 months
TDR, threshold period loan needed to remain current prior to modification to remain on accrual status		6 months
TDRs, number of days past due after modification considered to have subsequently defaulted		90 days
Performing
Loans Receivable [Line Items]
Interest income		$ 633,300		657,500
Troubled debt restructurings		5,959,537		5,169,788
SC | Chrysler Capital Loans
Loans Receivable [Line Items]
Loan originations		$ 5,200,000	$ 6,500,000
SC | Chrysler Capital Loans | Accounts Receivable | Credit Concentration Risk
Loans Receivable [Line Items]
Percentage of loan origination		46.00%	51.00%
Loans receivable
Loans Receivable [Line Items]
Accrued interest receivable		$ 507,300		$ 554,500
Retail installment contracts and auto loans
Loans Receivable [Line Items]
Percentage of payment needed on past due loans for qualification		90.00%		50.00%
Retail installment contracts and auto loans | SC | Chrysler Capital Leases
Loans Receivable [Line Items]
Financing receivable		$ 6,900,000		$ 7,400,000
Retail installment contracts and auto loans | SC | Chrysler Capital Leases | Accounts Receivable | Credit Concentration Risk
Loans Receivable [Line Items]
Percentage of loan origination		31.00%		32.00%
Retail installment contracts
Loans Receivable [Line Items]
TDRs, number of days past due after modification considered to have subsequently defaulted		120 days
Consumer | Personal unsecured loans
Loans Receivable [Line Items]
LHFS		$ 929,500		$ 1,100,000
Financing receivable		$ 2,192,140		$ 2,311,696
Commercial | Commercial real estate loans
Loans Receivable [Line Items]
Number of business lines | business_line		3
[1]	Recorded at the fair value option ("FVO") or lower of cost or fair value.
[2]	The Company has interests in certain securitization trusts ("Trusts") that are considered variable interest entities ("VIEs") for accounting purposes. The Company consolidates VIEs where it is deemed the primary beneficiary. See Note 6 to these Condensed Consolidated Financial Statements for additional information.

LOANS AND ALLOWANCE FOR CREDI57

LOANS AND ALLOWANCE FOR CREDIT LOSSES (Loan and Lease Portfolio Composition) (Details) - USD ($) $ in Thousands		Sep. 30, 2017	Dec. 31, 2016
Loans Receivable [Line Items]
Total loans held for investment	[1],[2]	$ 81,548,699	$ 85,819,785
Loans held for investment with fixed rate of interest		49,274,614	51,752,761
Loans held for investment with variable rate of interest		$ 32,274,085	$ 34,067,024
Loans held for investment, percent of total loans		100.00%	100.00%
Loans held for investment with fixed rate of interest, percent of total loans		60.40%	60.30%
Loans held for investment with variable rate of interest, percent of total loans		39.60%	39.70%
Net increase in loan balances		$ 1,200,000	$ 845,800
Commercial
Loans Receivable [Line Items]
Total loans held for investment		$ 40,057,142	$ 44,440,128
Loans held for investment, percent of total loans		49.10%	51.80%
Commercial | Commercial real estate loans
Loans Receivable [Line Items]
Total loans held for investment		$ 9,690,850	$ 10,112,043
Loans held for investment, percent of total loans		11.90%	11.80%
Commercial | Commercial and industrial loans
Loans Receivable [Line Items]
Total loans held for investment		$ 15,196,539	$ 18,812,002
Loans held for investment, percent of total loans		18.60%	21.90%
Commercial | Multifamily loans
Loans Receivable [Line Items]
Total loans held for investment		$ 8,293,232	$ 8,683,680
Loans held for investment, percent of total loans		10.20%	10.10%
Commercial | Other commercial
Loans Receivable [Line Items]
Total loans held for investment		$ 6,876,521	$ 6,832,403
Loans held for investment, percent of total loans		8.40%	8.00%
Consumer
Loans Receivable [Line Items]
Total loans held for investment		$ 41,491,557	$ 41,379,657
Loans held for investment, percent of total loans		50.90%	48.20%
Consumer | RICs and auto loans - originated
Loans Receivable [Line Items]
Total loans held for investment		$ 23,074,936	$ 22,104,918
Consumer loans secured by real estate
Loans Receivable [Line Items]
Total loans held for investment		$ 14,332,021	$ 13,776,464
Loans held for investment, percent of total loans		17.60%	16.10%
Consumer loans secured by real estate | Residential mortgages
Loans Receivable [Line Items]
Total loans held for investment		$ 8,476,935	$ 7,775,272
Loans held for investment, percent of total loans		10.40%	9.10%
Consumer loans secured by real estate | Home equity loans and lines of credit
Loans Receivable [Line Items]
Total loans held for investment		$ 5,855,086	$ 6,001,192
Loans held for investment, percent of total loans		7.20%	7.00%
Consumer loans not secured by real estate | RICs and auto loans - originated
Loans Receivable [Line Items]
Total loans held for investment		$ 23,074,936	$ 22,104,918
Loans held for investment, percent of total loans		28.30%	25.80%
Consumer loans not secured by real estate | RICs and auto loans - purchased
Loans Receivable [Line Items]
Total loans held for investment		$ 2,162,540	$ 3,468,803
Loans held for investment, percent of total loans		2.70%	4.00%
Consumer loans not secured by real estate | Personal unsecured loans
Loans Receivable [Line Items]
Total loans held for investment		$ 1,262,591	$ 1,234,094
Loans held for investment, percent of total loans		1.50%	1.40%
Consumer loans not secured by real estate | Other consumer
Loans Receivable [Line Items]
Total loans held for investment		$ 659,469	$ 795,378
Loans held for investment, percent of total loans		0.80%	0.90%
[1]	Loans held-for-investment ("LHFI") includes $204.7 million and $217.2 million of loans recorded at fair value at September 30, 2017 and December 31, 2016, respectively.
[2]	The Company has interests in certain securitization trusts ("Trusts") that are considered variable interest entities ("VIEs") for accounting purposes. The Company consolidates VIEs where it is deemed the primary beneficiary. See Note 6 to these Condensed Consolidated Financial Statements for additional information.

LOANS AND ALLOWANCE FOR CREDI58

LOANS AND ALLOWANCE FOR CREDIT LOSSES (Portfolio Segments and Classes) (Details) - USD ($) $ in Thousands		Sep. 30, 2017	Dec. 31, 2016
Loans Receivable [Line Items]
Loans held-for-investment	[1],[2]	$ 81,548,699	$ 85,819,785
Commercial
Loans Receivable [Line Items]
Loans held-for-investment		40,057,142	44,440,128
Commercial | Corporate banking
Loans Receivable [Line Items]
Loans held-for-investment		3,467,935	3,693,109
Commercial | Middle market commercial real estate
Loans Receivable [Line Items]
Loans held-for-investment		5,188,460	5,180,572
Commercial | Santander real estate capital
Loans Receivable [Line Items]
Loans held-for-investment		1,034,455	1,238,362
Commercial | Commercial real estate loans
Loans Receivable [Line Items]
Loans held-for-investment		9,690,850	10,112,043
Commercial | Commercial and industrial loans
Loans Receivable [Line Items]
Loans held-for-investment		15,196,539	18,812,002
LHFS		83,300	121,100
Commercial | Multifamily loans
Loans Receivable [Line Items]
Loans held-for-investment		8,293,232	8,683,680
Commercial | Other commercial
Loans Receivable [Line Items]
Loans held-for-investment		6,876,521	6,832,403
Consumer
Loans Receivable [Line Items]
Loans held-for-investment		41,491,557	41,379,657
Consumer | Residential mortgages
Loans Receivable [Line Items]
LHFS		212,600	462,900
Consumer | Retail installment contracts and auto loans
Loans Receivable [Line Items]
Loans held-for-investment		25,237,476	25,573,721
LHFS		762,600	924,700
Consumer | Retail installment contracts and auto loans, originated
Loans Receivable [Line Items]
Loans held-for-investment		23,074,936	22,104,918
Consumer | Personal unsecured loans
Loans Receivable [Line Items]
LHFS		929,500	1,100,000
Consumer loans secured by real estate
Loans Receivable [Line Items]
Loans held-for-investment		14,332,021	13,776,464
Consumer loans secured by real estate | Residential mortgages
Loans Receivable [Line Items]
Loans held-for-investment		8,476,935	7,775,272
Consumer loans secured by real estate | Home equity loans and lines of credit
Loans Receivable [Line Items]
Loans held-for-investment		5,855,086	6,001,192
Consumer loans not secured by real estate | Retail installment contracts and auto loans, originated
Loans Receivable [Line Items]
Loans held-for-investment		23,074,936	22,104,918
Consumer loans not secured by real estate | Retail installment contracts and auto loans, purchased
Loans Receivable [Line Items]
Loans held-for-investment		2,162,540	3,468,803
Consumer loans not secured by real estate | Personal unsecured loans
Loans Receivable [Line Items]
Loans held-for-investment		1,262,591	1,234,094
Consumer loans not secured by real estate | Other consumer
Loans Receivable [Line Items]
Loans held-for-investment		$ 659,469	$ 795,378
[1]	Loans held-for-investment ("LHFI") includes $204.7 million and $217.2 million of loans recorded at fair value at September 30, 2017 and December 31, 2016, respectively.
[2]	The Company has interests in certain securitization trusts ("Trusts") that are considered variable interest entities ("VIEs") for accounting purposes. The Company consolidates VIEs where it is deemed the primary beneficiary. See Note 6 to these Condensed Consolidated Financial Statements for additional information.

LOANS AND ALLOWANCE FOR CREDI59

LOANS AND ALLOWANCE FOR CREDIT LOSSES (Retail Installment Contracts and Auto Loans) (Details) - USD ($) $ in Thousands		Sep. 30, 2017	Dec. 31, 2016
Loans Receivable [Line Items]
Total loans held for investment	[1],[2]	$ 81,548,699	$ 85,819,785
Consumer
Loans Receivable [Line Items]
Total loans held for investment		41,491,557	41,379,657
Consumer | Retail installment contracts and auto loans
Loans Receivable [Line Items]
Total loans held for investment		25,237,476	25,573,721
Consumer | Retail installment contracts, purchased
Loans Receivable [Line Items]
Unpaid principal balance (UPB)		2,289,692	3,765,714
UPB, FVO		31,003	29,481
Total UPB		2,320,695	3,795,195
Purchase marks		(158,155)	(326,392)
Total loans held for investment		2,162,540	3,468,803
Purchase marks, FVO		6,800	6,700
Consumer | Retail installment contracts, originated
Loans Receivable [Line Items]
Total UPB		23,391,153	22,527,753
Net discount		(335,015)	(441,131)
Total loans held for investment		23,056,138	22,086,622
Consumer | Auto loans
Loans Receivable [Line Items]
Total loans held for investment		18,798	18,296
Consumer | Retail installment contracts and auto loans, originated
Loans Receivable [Line Items]
Total loans held for investment		$ 23,074,936	$ 22,104,918
[1]	Loans held-for-investment ("LHFI") includes $204.7 million and $217.2 million of loans recorded at fair value at September 30, 2017 and December 31, 2016, respectively.
[2]	The Company has interests in certain securitization trusts ("Trusts") that are considered variable interest entities ("VIEs") for accounting purposes. The Company consolidates VIEs where it is deemed the primary beneficiary. See Note 6 to these Condensed Consolidated Financial Statements for additional information.

LOANS AND ALLOWANCE FOR CREDI60

LOANS AND ALLOWANCE FOR CREDIT LOSSES (Rollforward of Allowance for Credit Losses) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Allowance for Loan Losses [Roll Forward]
ALLL, beginning of period	$ 3,953,607	$ 3,765,887	$ 3,814,464	$ 3,246,145
(Release of) / Provision for loan and lease losses	647,177	709,151	1,996,199	2,213,348
Other	5,639		5,639
Charge-offs	(1,254,872)	(1,291,030)	(3,707,758)	(3,542,472)
Recoveries	604,594	630,274	1,847,601	1,897,261
Charge-offs, net of recoveries	(650,278)	(660,756)	(1,860,157)	(1,645,211)
ALLL, end of period	3,956,145	3,814,282	3,956,145	3,814,282
Reserve for Unfunded Lending Commitments Roll Forward [Roll Forward]
Reserve for unfunded lending commitments, beginning of period	111,811	156,898	122,419	149,021
Release of reserve for unfunded lending commitments	4,943	(21,239)	(3,865)	(13,194)
Loss on unfunded lending commitments	(668)	(1,094)	(2,468)	(1,262)
Reserve for unfunded lending commitments, end of period	116,086	134,565	116,086	134,565
Total ACL, end of period	4,072,231	3,948,847	4,072,231	3,948,847
Ending balance, individually evaluated for impairment	1,826,282	1,523,400	1,826,282	1,523,400
Ending balance, collectively evaluated for impairment	2,129,863	2,290,882	2,129,863	2,290,882
Financing receivables:
Ending balance	83,536,796	89,903,926	83,536,796	89,903,926
Ending balance, evaluated under the FVO or lower of cost or fair value	2,043,205	3,252,330	2,043,205	3,252,330
Ending balance, individually evaluated for impairment	7,165,100	6,159,079	7,165,100	6,159,079
Ending balance, collectively evaluated for impairment	74,328,491	80,492,517	74,328,491	80,492,517
Commercial
Allowance for Loan Losses [Roll Forward]
ALLL, beginning of period	428,247	528,858	449,835	456,812
(Release of) / Provision for loan and lease losses	17,129	21,454	62,597	122,832
Other	356		356
Charge-offs	(30,576)	(41,660)	(117,263)	(118,273)
Recoveries	9,635	21,359	29,266	68,640
Charge-offs, net of recoveries	(20,941)	(20,301)	(87,997)	(49,633)
ALLL, end of period	424,791	530,011	424,791	530,011
Reserve for Unfunded Lending Commitments Roll Forward [Roll Forward]
Reserve for unfunded lending commitments, beginning of period	111,015	156,155	121,613	148,207
Release of reserve for unfunded lending commitments	5,241	(21,244)	(3,557)	(13,128)
Loss on unfunded lending commitments	(668)	(1,094)	(2,468)	(1,262)
Reserve for unfunded lending commitments, end of period	115,588	133,817	115,588	133,817
Total ACL, end of period	540,379	663,828	540,379	663,828
Ending balance, individually evaluated for impairment	60,492	146,458	60,492	146,458
Ending balance, collectively evaluated for impairment	364,299	383,553	364,299	383,553
Financing receivables:
Ending balance	40,140,421	45,812,581	40,140,421	45,812,581
Ending balance, evaluated under the FVO or lower of cost or fair value	83,279	224,524	83,279	224,524
Ending balance, individually evaluated for impairment	514,846	693,317	514,846	693,317
Ending balance, collectively evaluated for impairment	39,542,296	44,894,740	39,542,296	44,894,740
Consumer
Allowance for Loan Losses [Roll Forward]
ALLL, beginning of period	3,478,337	3,189,784	3,317,606	2,742,088
(Release of) / Provision for loan and lease losses	630,048	687,697	1,933,602	2,090,516
Other	5,283		5,283
Charge-offs	(1,224,296)	(1,249,370)	(3,590,495)	(3,424,199)
Recoveries	594,959	608,915	1,818,335	1,828,621
Charge-offs, net of recoveries	(629,337)	(640,455)	(1,772,160)	(1,595,578)
ALLL, end of period	3,484,331	3,237,026	3,484,331	3,237,026
Reserve for Unfunded Lending Commitments Roll Forward [Roll Forward]
Reserve for unfunded lending commitments, beginning of period	796	743	806	814
Release of reserve for unfunded lending commitments	(298)	5	(308)	(66)
Loss on unfunded lending commitments	0	0	0	0
Reserve for unfunded lending commitments, end of period	498	748	498	748
Total ACL, end of period	3,484,829	3,237,774	3,484,829	3,237,774
Ending balance, individually evaluated for impairment	1,765,790	1,376,942	1,765,790	1,376,942
Ending balance, collectively evaluated for impairment	1,718,541	1,860,084	1,718,541	1,860,084
Financing receivables:
Ending balance	43,396,375	44,091,345	43,396,375	44,091,345
Ending balance, evaluated under the FVO or lower of cost or fair value	1,959,926	3,027,806	1,959,926	3,027,806
Ending balance, individually evaluated for impairment	6,650,254	5,465,762	6,650,254	5,465,762
Ending balance, collectively evaluated for impairment	34,786,195	35,597,777	34,786,195	35,597,777
Consumer | RICs and auto loans - Total
Allowance for Loan Losses [Roll Forward]
ALLL, beginning of period	3,261,337	2,958,063	3,097,219	2,482,796
(Release of) / Provision for loan and lease losses	570,938	660,368	1,814,983	2,028,185
Charge-offs	(1,186,293)	(1,204,057)	(3,472,501)	(3,277,886)
Recoveries	588,083	598,216	1,794,364	1,779,495
Charge-offs, net of recoveries	(598,210)	(605,841)	(1,678,137)	(1,498,391)
ALLL, end of period	3,234,065	3,012,590	3,234,065	3,012,590
Consumer | RICs and auto loans - Purchased
Allowance for Loan Losses [Roll Forward]
ALLL, beginning of period	468,671	615,623	559,092	590,807
(Release of) / Provision for loan and lease losses	47,106	29,406	128,372	150,658
Charge-offs	(142,561)	(207,662)	(481,389)	(666,623)
Recoveries	52,406	155,673	219,547	518,198
Charge-offs, net of recoveries	(90,155)	(51,989)	(261,842)	(148,425)
ALLL, end of period	425,622	593,040	425,622	593,040
Consumer | RICs and auto loans - Originated
Allowance for Loan Losses [Roll Forward]
ALLL, beginning of period	2,792,666	2,342,440	2,538,127	1,891,989
(Release of) / Provision for loan and lease losses	523,832	630,962	1,686,611	1,877,527
Charge-offs	(1,043,732)	(996,395)	(2,991,112)	(2,611,263)
Recoveries	535,677	442,543	1,574,817	1,261,297
Charge-offs, net of recoveries	(508,055)	(553,852)	(1,416,295)	(1,349,966)
ALLL, end of period	2,808,443	2,419,550	2,808,443	2,419,550
Unallocated
Allowance for Loan Losses [Roll Forward]
ALLL, beginning of period	47,023	47,245	47,023	47,245
(Release of) / Provision for loan and lease losses	0	0	0	0
Other	0		0
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Charge-offs, net of recoveries	0	0	0	0
ALLL, end of period	47,023	47,245	47,023	47,245
Reserve for Unfunded Lending Commitments Roll Forward [Roll Forward]
Reserve for unfunded lending commitments, beginning of period	0	0	0	0
Release of reserve for unfunded lending commitments	0	0	0	0
Loss on unfunded lending commitments	0	0	0	0
Reserve for unfunded lending commitments, end of period	0	0	0	0
Total ACL, end of period	47,023	47,245	47,023	47,245
Ending balance, individually evaluated for impairment	0	0	0	0
Ending balance, collectively evaluated for impairment	47,023	47,245	47,023	47,245
Financing receivables:
Ending balance	0	0	0	0
Ending balance, evaluated under the FVO or lower of cost or fair value	0	0	0	0
Ending balance, individually evaluated for impairment	0	0	0	0
Ending balance, collectively evaluated for impairment	$ 0	$ 0	$ 0	$ 0

LOANS AND ALLOWANCE FOR CREDI61

LOANS AND ALLOWANCE FOR CREDIT LOSSES (Non-accrual Loans) (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual loans	$ 2,607,517	$ 2,136,054
Foreclosed and other repossessed assets	159,468	177,592
Nonperforming
Financing Receivable, Recorded Investment, Past Due [Line Items]
Other real estate owned (OREO)	146,362	116,705
Repossessed vehicles	157,757	173,754
Foreclosed and other repossessed assets	1,711	3,838
Total OREO and other repossessed assets	305,830	294,297
Total non-performing assets	2,913,347	2,430,351
Commercial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual loans	362,487	380,881
Commercial | Corporate banking
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual loans	88,459	104,879
Commercial | Middle market commercial real estate
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual loans	57,536	71,264
Commercial | Santander real estate capital
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual loans	921	3,077
Commercial | Commercial and industrial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual loans	184,089	182,368
Commercial | Multifamily
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual loans	10,715	8,196
Commercial | Other commercial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual loans	20,767	11,097
Consumer
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual loans	2,245,030	1,755,173
Consumer | Residential mortgages
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual loans	284,415	287,140
Consumer | Home equity loans and lines of credit
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual loans	116,482	120,065
Consumer | RICs and auto loans - originated
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual loans	1,553,954	1,045,587
Consumer | RICs and auto loans - purchased
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual loans	274,374	284,486
Consumer | Personal unsecured loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual loans	5,412	5,201
Consumer | Other consumer
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual loans	$ 10,393	$ 12,694

LOANS AND ALLOWANCE FOR CREDI62

LOANS AND ALLOWANCE FOR CREDIT LOSSES (Age Analysis of Past Due Loans) (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	$ 5,560,210	$ 5,332,449
Current	77,976,586	83,073,644
Total Financing Receivables	83,536,796	88,406,093
Recorded Investment Greater than 90 Days and Accruing	96,256	93,846
30-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	4,617,883	4,404,130
90 Days or Greater
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	942,327	928,319
Commercial | Corporate banking
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	70,388	55,143
Current	3,397,547	3,637,966
Total Financing Receivables	3,467,935	3,693,109
Recorded Investment Greater than 90 Days and Accruing	0	0
Commercial | Corporate banking | 30-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	21,114	14,973
Commercial | Corporate banking | 90 Days or Greater
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	49,274	40,170
Commercial | Middle market commercial real estate
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	101,198	64,487
Current	5,087,262	5,116,085
Total Financing Receivables	5,188,460	5,180,572
Recorded Investment Greater than 90 Days and Accruing	0	0
Commercial | Middle market commercial real estate | 30-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	67,854	6,967
Commercial | Middle market commercial real estate | 90 Days or Greater
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	33,344	57,520
Commercial | Santander real estate capital
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	525	177
Current	1,033,930	1,238,185
Total Financing Receivables	1,034,455	1,238,362
Recorded Investment Greater than 90 Days and Accruing	0	0
Commercial | Santander real estate capital | 30-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	177
Commercial | Santander real estate capital | 90 Days or Greater
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	525	0
Commercial | Commercial and industrial loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	132,233	79,904
Current	15,147,585	18,853,163
Total Financing Receivables	15,279,818	18,933,067
Recorded Investment Greater than 90 Days and Accruing	0	0
Commercial | Commercial and industrial loans | 30-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	80,116	46,104
Commercial | Commercial and industrial loans | 90 Days or Greater
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	52,117	33,800
Commercial | Multifamily
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	1,896	9,472
Current	8,291,336	8,674,208
Total Financing Receivables	8,293,232	8,683,680
Recorded Investment Greater than 90 Days and Accruing	0	0
Commercial | Multifamily | 30-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	59	7,133
Commercial | Multifamily | 90 Days or Greater
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	1,837	2,339
Commercial | Other commercial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	77,558	47,969
Current	6,798,963	6,784,434
Total Financing Receivables	6,876,521	6,832,403
Recorded Investment Greater than 90 Days and Accruing	10	1
Commercial | Other commercial | 30-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	72,944	45,379
Commercial | Other commercial | 90 Days or Greater
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	4,614	2,590
Consumer | Residential mortgages
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	500,196	455,640
Current	8,189,377	7,782,525
Total Financing Receivables	8,689,573	8,238,165
Recorded Investment Greater than 90 Days and Accruing	0	0
Consumer | Residential mortgages | 30-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	282,297	230,850
Consumer | Residential mortgages | 90 Days or Greater
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	217,899	224,790
Consumer | Home equity loans and lines of credit
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	118,799	112,877
Current	5,736,287	5,888,315
Total Financing Receivables	5,855,086	6,001,192
Recorded Investment Greater than 90 Days and Accruing	0	0
Consumer | Home equity loans and lines of credit | 30-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	41,210	37,209
Consumer | Home equity loans and lines of credit | 90 Days or Greater
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	77,589	75,668
Consumer | RICs and auto loans - originated
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	3,712,425	3,388,926
Current	20,125,142	19,640,740
Total Financing Receivables	23,837,567	23,029,666
Recorded Investment Greater than 90 Days and Accruing	0	0
Consumer | RICs and auto loans - originated | 30-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	3,381,392	3,092,841
Consumer | RICs and auto loans - originated | 90 Days or Greater
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	331,033	296,085
Consumer | RICs and auto loans - purchased
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	602,384	872,266
Current	1,560,156	2,596,537
Total Financing Receivables	2,162,540	3,468,803
Recorded Investment Greater than 90 Days and Accruing	0	0
Consumer | RICs and auto loans - purchased | 30-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	551,123	800,993
Consumer | RICs and auto loans - purchased | 90 Days or Greater
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	51,261	71,273
Consumer | Personal unsecured loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	211,856	193,222
Current	1,980,284	2,118,474
Total Financing Receivables	2,192,140	2,311,696
Recorded Investment Greater than 90 Days and Accruing	96,246	93,845
Consumer | Personal unsecured loans | 30-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	104,796	89,524
Consumer | Personal unsecured loans | 90 Days or Greater
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	107,060	103,698
Consumer | Other consumer
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	30,752	52,366
Current	628,717	743,012
Total Financing Receivables	659,469	795,378
Recorded Investment Greater than 90 Days and Accruing	0	0
Consumer | Other consumer | 30-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	14,978	31,980
Consumer | Other consumer | 90 Days or Greater
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	$ 15,774	$ 20,386

LOANS AND ALLOWANCE FOR CREDI63

LOANS AND ALLOWANCE FOR CREDIT LOSSES (Impaired Loans) (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Loans and Leases Receivable Disclosure [Abstract]
Minimum amount for commercial non-accrual loans (in excess of)	$ 1,000,000
Financing Receivable, Impaired [Line Items]
Impaired financing receivable, recorded investment	7,149,167,000	$ 6,392,653,000
Impaired financing receivable, upb	7,607,170,000	6,897,854,000
Impaired financing receivable, related specific reserves	1,826,282,000	1,618,971,000
Impaired financing receivables, average recorded investment	6,770,915,000	5,647,441,000
Commercial
Financing Receivable, Impaired [Line Items]
Impaired financing receivable, recorded investment	498,912,000	597,288,000
Impaired financing receivable, upb	603,853,000	680,513,000
Impaired financing receivable, related specific reserves	60,492,000	98,596,000
Impaired financing receivables, average recorded investment	548,103,000	513,095,000
Commercial | Corporate banking
Financing Receivable, Impaired [Line Items]
Impaired financing receivable with no related allowance recorded, recorded investment	90,335,000	89,014,000
Impaired financing receivable with related allowance recorded, recorded investment	61,629,000	80,440,000
Impaired financing receivable with no related allowance recorded, upb	118,315,000	106,212,000
Impaired financing receivable with related allowance recorded, upb	73,893,000	85,309,000
Impaired financing receivable, related specific reserves	15,488,000	21,202,000
Impaired financing receivable with no related allowance recorded, average recorded investment	89,675,000	93,495,000
Impaired financing receivable with related allowance recorded, average recorded investment	71,035,000	71,667,000
Commercial | Middle market commercial real estate
Financing Receivable, Impaired [Line Items]
Impaired financing receivable with no related allowance recorded, recorded investment	49,207,000	60,086,000
Impaired financing receivable with related allowance recorded, recorded investment	26,179,000	50,270,000
Impaired financing receivable with no related allowance recorded, upb	72,294,000	83,173,000
Impaired financing receivable with related allowance recorded, upb	32,368,000	66,059,000
Impaired financing receivable, related specific reserves	6,090,000	12,575,000
Impaired financing receivable with no related allowance recorded, average recorded investment	54,647,000	69,206,000
Impaired financing receivable with related allowance recorded, average recorded investment	38,225,000	44,158,000
Commercial | Santander real estate capital
Financing Receivable, Impaired [Line Items]
Impaired financing receivable with no related allowance recorded, recorded investment	0	2,618,000
Impaired financing receivable with related allowance recorded, recorded investment	8,405,000	8,591,000
Impaired financing receivable with no related allowance recorded, upb	0	2,618,000
Impaired financing receivable with related allowance recorded, upb	8,405,000	8,591,000
Impaired financing receivable, related specific reserves	1,135,000	890,000
Impaired financing receivable with no related allowance recorded, average recorded investment	1,309,000	2,717,000
Impaired financing receivable with related allowance recorded, average recorded investment	8,498,000	4,623,000
Commercial | Commercial and industrial loans
Financing Receivable, Impaired [Line Items]
Impaired financing receivable with no related allowance recorded, recorded investment	86,831,000	68,135,000
Impaired financing receivable with related allowance recorded, recorded investment	144,503,000	216,578,000
Impaired financing receivable with no related allowance recorded, upb	90,543,000	74,034,000
Impaired financing receivable with related allowance recorded, upb	175,042,000	232,204,000
Impaired financing receivable, related specific reserves	35,138,000	57,855,000
Impaired financing receivable with no related allowance recorded, average recorded investment	77,483,000	40,163,000
Impaired financing receivable with related allowance recorded, average recorded investment	180,541,000	166,999,000
Commercial | Multifamily loans
Financing Receivable, Impaired [Line Items]
Impaired financing receivable with no related allowance recorded, recorded investment	8,980,000	10,370,000
Impaired financing receivable with related allowance recorded, recorded investment	6,242,000	2,930,000
Impaired financing receivable with no related allowance recorded, upb	9,939,000	11,127,000
Impaired financing receivable with related allowance recorded, upb	6,242,000	2,930,000
Impaired financing receivable, related specific reserves	354,000	876,000
Impaired financing receivable with no related allowance recorded, average recorded investment	9,675,000	9,919,000
Impaired financing receivable with related allowance recorded, average recorded investment	4,586,000	4,292,000
Commercial | Other commercial
Financing Receivable, Impaired [Line Items]
Impaired financing receivable with no related allowance recorded, recorded investment	884,000	1,038,000
Impaired financing receivable with related allowance recorded, recorded investment	15,717,000	7,218,000
Impaired financing receivable with no related allowance recorded, upb	1,029,000	1,038,000
Impaired financing receivable with related allowance recorded, upb	15,783,000	7,218,000
Impaired financing receivable, related specific reserves	2,287,000	5,198,000
Impaired financing receivable with no related allowance recorded, average recorded investment	961,000	639,000
Impaired financing receivable with related allowance recorded, average recorded investment	11,468,000	5,217,000
Consumer
Financing Receivable, Impaired [Line Items]
Impaired financing receivable, recorded investment	6,650,255,000	5,795,365,000
Impaired financing receivable, upb	7,003,317,000	6,217,341,000
Impaired financing receivable, related specific reserves	1,765,790,000	1,520,375,000
Impaired financing receivables, average recorded investment	6,222,812,000	5,134,346,000
Consumer | Residential mortgages
Financing Receivable, Impaired [Line Items]
Impaired financing receivable with no related allowance recorded, recorded investment	172,400,000	175,070,000
Impaired financing receivable with related allowance recorded, recorded investment	292,426,000	284,630,000
Impaired financing receivable with no related allowance recorded, upb	222,662,000	222,142,000
Impaired financing receivable with related allowance recorded, upb	334,044,000	324,188,000
Impaired financing receivable, related specific reserves	41,218,000	38,764,000
Impaired financing receivable with no related allowance recorded, average recorded investment	173,735,000	160,373,000
Impaired financing receivable with related allowance recorded, average recorded investment	288,528,000	303,845,000
Consumer | Home equity loans and lines of credit
Financing Receivable, Impaired [Line Items]
Impaired financing receivable with no related allowance recorded, recorded investment	42,483,000	48,872,000
Impaired financing receivable with related allowance recorded, recorded investment	49,808,000	49,862,000
Impaired financing receivable with no related allowance recorded, upb	42,483,000	48,872,000
Impaired financing receivable with related allowance recorded, upb	62,042,000	63,775,000
Impaired financing receivable, related specific reserves	1,704,000	3,467,000
Impaired financing receivable with no related allowance recorded, average recorded investment	45,678,000	39,976,000
Impaired financing receivable with related allowance recorded, average recorded investment	49,835,000	60,855,000
Consumer | RICs and auto loans - originated
Financing Receivable, Impaired [Line Items]
Impaired financing receivable with no related allowance recorded, recorded investment	0	0
Impaired financing receivable with related allowance recorded, recorded investment	4,679,505,000	3,271,316,000
Impaired financing receivable with no related allowance recorded, upb	0	0
Impaired financing receivable with related allowance recorded, upb	4,742,581,000	3,332,297,000
Impaired financing receivable, related specific reserves	1,334,552,000	997,169,000
Impaired financing receivable with no related allowance recorded, average recorded investment	0	8,000
Impaired financing receivable with related allowance recorded, average recorded investment	3,975,411,000	2,298,646,000
Consumer | RICs and auto loans - purchased
Financing Receivable, Impaired [Line Items]
Impaired financing receivable with no related allowance recorded, recorded investment	19,395,000	34,373,000
Impaired financing receivable with related allowance recorded, recorded investment	1,324,976,000	1,855,948,000
Impaired financing receivable with no related allowance recorded, upb	24,883,000	44,296,000
Impaired financing receivable with related allowance recorded, upb	1,497,436,000	2,097,520,000
Impaired financing receivable, related specific reserves	379,300,000	471,687,000
Impaired financing receivable with no related allowance recorded, average recorded investment	26,884,000	55,036,000
Impaired financing receivable with related allowance recorded, average recorded investment	1,590,462,000	2,155,028,000
Consumer | Personal unsecured loans
Financing Receivable, Impaired [Line Items]
Impaired financing receivable with no related allowance recorded, recorded investment	30,459,000	26,008,000
Impaired financing receivable with related allowance recorded, recorded investment	16,710,000	16,858,000
Impaired financing receivable with no related allowance recorded, upb	30,459,000	26,008,000
Impaired financing receivable with related allowance recorded, upb	16,904,000	17,126,000
Impaired financing receivable, related specific reserves	6,835,000	6,846,000
Impaired financing receivable with no related allowance recorded, average recorded investment	28,234,000	19,437,000
Impaired financing receivable with related allowance recorded, average recorded investment	16,784,000	9,349,000
Consumer | Other consumer
Financing Receivable, Impaired [Line Items]
Impaired financing receivable with no related allowance recorded, recorded investment	10,335,000	19,335,000
Impaired financing receivable with related allowance recorded, recorded investment	11,758,000	13,093,000
Impaired financing receivable with no related allowance recorded, upb	14,183,000	23,864,000
Impaired financing receivable with related allowance recorded, upb	15,640,000	17,253,000
Impaired financing receivable, related specific reserves	2,181,000	2,442,000
Impaired financing receivable with no related allowance recorded, average recorded investment	14,835,000	15,915,000
Impaired financing receivable with related allowance recorded, average recorded investment	$ 12,426,000	$ 15,878,000

LOANS AND ALLOWANCE FOR CREDI64

LOANS AND ALLOWANCE FOR CREDIT LOSSES (Lending Asset Quality Indicators) (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	$ 40,140,421	$ 44,561,193
Pass
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	37,800,113	42,503,076
Special mention
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	1,289,850	998,605
Substandard
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	962,254	974,190
Doubtful
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	88,204	85,322
Commercial and industrial loans
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	15,279,818	18,933,067
Commercial and industrial loans | Pass
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	14,183,443	17,865,871
Commercial and industrial loans | Special mention
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	553,863	541,828
Commercial and industrial loans | Substandard
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	490,616	503,185
Commercial and industrial loans | Doubtful
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	51,896	22,183
Multifamily
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	8,293,232	8,683,680
Multifamily | Pass
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	8,162,600	8,515,866
Multifamily | Special mention
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	82,209	120,731
Multifamily | Substandard
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	48,423	47,083
Multifamily | Doubtful
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	0	0
Remaining commercial
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	6,876,521	6,832,403
Remaining commercial | Pass
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	6,747,806	6,804,184
Remaining commercial | Special mention
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	39,160	10,651
Remaining commercial | Substandard
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	89,555	11,932
Remaining commercial | Doubtful
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	0	5,636
Commercial | Corporate banking
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	3,467,935	3,693,109
Commercial | Corporate banking | Pass
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	2,893,695	3,303,428
Commercial | Corporate banking | Special mention
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	361,652	144,125
Commercial | Corporate banking | Substandard
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	199,883	226,206
Commercial | Corporate banking | Doubtful
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	12,705	19,350
Commercial | Middle market commercial real estate
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	5,188,460	5,180,572
Commercial | Middle market commercial real estate | Pass
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	4,814,655	4,843,468
Commercial | Middle market commercial real estate | Special mention
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	234,793	136,989
Commercial | Middle market commercial real estate | Substandard
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	115,409	161,962
Commercial | Middle market commercial real estate | Doubtful
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	23,603	38,153
Commercial | Santander real estate capital
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	1,034,455	1,238,362
Commercial | Santander real estate capital | Pass
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	997,914	1,170,259
Commercial | Santander real estate capital | Special mention
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	18,173	44,281
Commercial | Santander real estate capital | Substandard
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	18,368	23,822
Commercial | Santander real estate capital | Doubtful
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	$ 0	$ 0

LOANS AND ALLOWANCE FOR CREDI65

LOANS AND ALLOWANCE FOR CREDIT LOSSES (Consumer Lending Asset Quality Indicators - Credit Score) (Details) - Consumer - Retail installment contracts and auto loans - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Loans Receivable [Line Items]
Financing receivable	$ 26,000,107	$ 26,498,469
Percentage of total loans, Retail installment contracts and auto loans	100.00%	100.00%
LHFS	$ 762,600	$ 924,700
FICO score not applicable
Loans Receivable [Line Items]
Financing receivable	$ 4,312,044	$ 4,154,228
Percentage of total loans, Retail installment contracts and auto loans	16.50%	15.70%
FICO score less than 600
Loans Receivable [Line Items]
Financing receivable	$ 13,819,835	$ 14,100,215
Percentage of total loans, Retail installment contracts and auto loans	53.20%	53.20%
FICO score of 600 to 639
Loans Receivable [Line Items]
Financing receivable	$ 4,413,269	$ 4,597,541
Percentage of total loans, Retail installment contracts and auto loans	17.00%	17.40%
FICO score of 640 or greater
Loans Receivable [Line Items]
Financing receivable	$ 3,454,959	$ 3,646,485
Percentage of total loans, Retail installment contracts and auto loans	13.30%	13.70%

LOANS AND ALLOWANCE FOR CREDI66

LOANS AND ALLOWANCE FOR CREDIT LOSSES (Consumer Lending Asset Quality Indicators - FICO and CLTV Range) (Details) - Consumer - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	$ 8,689,573	$ 8,238,165
Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	5,855,086	6,001,192
LTV not applicable | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	333,554	697,718
LTV not applicable | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	209,961	250,154
LTV less than or equal to 70% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	4,778,954	4,437,478
LTV less than or equal to 70% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	3,441,273	3,527,373
LTV of 70.01% to 80% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	2,020,979	1,627,386
LTV of 70.01% to 90% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	1,874,532	1,846,703
LTV of 80.01% to 90% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	765,562	694,806
LTV of 90.01% to 100% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	677,640	672,019
LTV of 90.01% to 110% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	206,972	238,663
LTV of 100.01% to 110% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	31,865	42,970
LTV greater than 110% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	81,019	65,788
LTV greater than 110% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	122,348	138,299
FICO score not applicable | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	344,201	806,949
FICO score not applicable | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	154,414	173,523
FICO score not applicable | LTV not applicable | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	332,686	696,730
FICO score not applicable | LTV not applicable | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	153,230	172,836
FICO score not applicable | LTV less than or equal to 70% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	10,295	102,911
FICO score not applicable | LTV less than or equal to 70% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	620	530
FICO score not applicable | LTV of 70.01% to 80% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	1,220	4,635
FICO score not applicable | LTV of 70.01% to 90% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	564	157
FICO score not applicable | LTV of 80.01% to 90% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	0	2,327
FICO score not applicable | LTV of 90.01% to 100% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	0	196
FICO score not applicable | LTV of 90.01% to 110% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	0	0
FICO score not applicable | LTV of 100.01% to 110% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	0	150
FICO score not applicable | LTV greater than 110% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	0	0
FICO score not applicable | LTV greater than 110% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	0	0
FICO score less than 600 | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	399,867	392,147
FICO score less than 600 | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	262,568	268,504
FICO score less than 600 | LTV not applicable | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	27	80
FICO score less than 600 | LTV not applicable | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	8,561	10,198
FICO score less than 600 | LTV less than or equal to 70% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	223,552	228,794
FICO score less than 600 | LTV less than or equal to 70% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	166,488	166,702
FICO score less than 600 | LTV of 70.01% to 80% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	64,225	70,793
FICO score less than 600 | LTV of 70.01% to 90% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	64,193	64,446
FICO score less than 600 | LTV of 80.01% to 90% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	53,315	49,253
FICO score less than 600 | LTV of 90.01% to 100% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	29,774	30,720
FICO score less than 600 | LTV of 90.01% to 110% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	13,307	14,474
FICO score less than 600 | LTV of 100.01% to 110% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	4,664	6,622
FICO score less than 600 | LTV greater than 110% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	24,310	5,885
FICO score less than 600 | LTV greater than 110% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	10,019	12,684
FICO score of 600 to 639 | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	281,591	296,893
FICO score of 600 to 639 | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	240,462	244,957
FICO score of 600 to 639 | LTV not applicable | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	39	147
FICO score of 600 to 639 | LTV not applicable | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	5,960	7,323
FICO score of 600 to 639 | LTV less than or equal to 70% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	153,329	152,728
FICO score of 600 to 639 | LTV less than or equal to 70% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	143,081	143,666
FICO score of 600 to 639 | LTV of 70.01% to 80% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	47,086	48,006
FICO score of 600 to 639 | LTV of 70.01% to 90% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	70,451	68,415
FICO score of 600 to 639 | LTV of 80.01% to 90% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	37,683	42,443
FICO score of 600 to 639 | LTV of 90.01% to 100% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	35,296	42,356
FICO score of 600 to 639 | LTV of 90.01% to 110% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	10,181	16,680
FICO score of 600 to 639 | LTV of 100.01% to 110% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	2,361	4,538
FICO score of 600 to 639 | LTV greater than 110% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	5,797	6,675
FICO score of 600 to 639 | LTV greater than 110% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	10,789	8,873
FICO Score of 640 to 679 | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	589,525	569,344
FICO Score of 640 to 679 | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	454,981	471,028
FICO Score of 640 to 679 | LTV not applicable | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	102	98
FICO Score of 640 to 679 | LTV not applicable | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	7,960	10,225
FICO Score of 640 to 679 | LTV less than or equal to 70% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	288,451	283,054
FICO Score of 640 to 679 | LTV less than or equal to 70% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	265,434	278,913
FICO Score of 640 to 679 | LTV of 70.01% to 80% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	104,426	101,495
FICO Score of 640 to 679 | LTV of 70.01% to 90% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	145,426	139,940
FICO Score of 640 to 679 | LTV of 80.01% to 90% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	87,570	81,669
FICO Score of 640 to 679 | LTV of 90.01% to 100% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	93,608	93,552
FICO Score of 640 to 679 | LTV of 90.01% to 110% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	22,790	27,823
FICO Score of 640 to 679 | LTV of 100.01% to 110% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	4,322	5,287
FICO Score of 640 to 679 | LTV greater than 110% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	11,046	4,189
FICO Score of 640 to 679 | LTV greater than 110% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	13,371	14,127
FICO Score of 680 to 719 | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	1,062,720	982,308
FICO Score of 680 to 719 | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	793,330	808,882
FICO Score of 680 to 719 | LTV not applicable | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	53	112
FICO Score of 680 to 719 | LTV not applicable | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	8,035	11,507
FICO Score of 680 to 719 | LTV less than or equal to 70% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	521,023	487,257
FICO Score of 680 to 719 | LTV less than or equal to 70% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	452,532	461,285
FICO Score of 680 to 719 | LTV of 70.01% to 80% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	235,751	193,351
FICO Score of 680 to 719 | LTV of 70.01% to 90% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	281,087	271,264
FICO Score of 680 to 719 | LTV of 80.01% to 90% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	138,110	136,937
FICO Score of 680 to 719 | LTV of 90.01% to 100% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	152,743	146,090
FICO Score of 680 to 719 | LTV of 90.01% to 110% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	32,697	39,668
FICO Score of 680 to 719 | LTV of 100.01% to 110% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	4,896	6,766
FICO Score of 680 to 719 | LTV greater than 110% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	10,144	11,795
FICO Score of 680 to 719 | LTV greater than 110% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	18,979	25,158
FICO Score of 720 to 759 | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	1,735,279	1,482,176
FICO Score of 720 to 759 | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	1,117,087	1,132,147
FICO Score of 720 to 759 | LTV not applicable | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	95	56
FICO Score of 720 to 759 | LTV not applicable | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	7,699	12,640
FICO Score of 720 to 759 | LTV less than or equal to 70% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	895,781	767,192
FICO Score of 720 to 759 | LTV less than or equal to 70% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	654,371	662,217
FICO Score of 720 to 759 | LTV of 70.01% to 80% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	468,835	348,524
FICO Score of 720 to 759 | LTV of 70.01% to 90% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	389,602	383,186
FICO Score of 720 to 759 | LTV of 80.01% to 90% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	177,903	163,163
FICO Score of 720 to 759 | LTV of 90.01% to 100% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	173,269	178,264
FICO Score of 720 to 759 | LTV of 90.01% to 110% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	43,180	45,496
FICO Score of 720 to 759 | LTV of 100.01% to 110% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	6,896	8,473
FICO Score of 720 to 759 | LTV greater than 110% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	12,500	16,504
FICO Score of 720 to 759 | LTV greater than 110% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	22,235	28,608
FICO Score Equal to or Greater than 760 | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	4,276,390	3,708,348
FICO Score Equal to or Greater than 760 | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	2,832,244	2,902,151
FICO Score Equal to or Greater than 760 | LTV not applicable | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	552	495
FICO Score Equal to or Greater than 760 | LTV not applicable | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	18,516	25,425
FICO Score Equal to or Greater than 760 | LTV less than or equal to 70% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	2,686,523	2,415,542
FICO Score Equal to or Greater than 760 | LTV less than or equal to 70% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	1,758,747	1,814,060
FICO Score Equal to or Greater than 760 | LTV of 70.01% to 80% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	1,099,436	860,582
FICO Score Equal to or Greater than 760 | LTV of 70.01% to 90% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	923,209	919,295
FICO Score Equal to or Greater than 760 | LTV of 80.01% to 90% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	270,981	219,014
FICO Score Equal to or Greater than 760 | LTV of 90.01% to 100% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	192,950	180,841
FICO Score Equal to or Greater than 760 | LTV of 90.01% to 110% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	84,817	94,522
FICO Score Equal to or Greater than 760 | LTV of 100.01% to 110% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	8,726	11,134
FICO Score Equal to or Greater than 760 | LTV greater than 110% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	17,222	20,740
FICO Score Equal to or Greater than 760 | LTV greater than 110% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	$ 46,955	$ 48,849

LOANS AND ALLOWANCE FOR CREDI67

LOANS AND ALLOWANCE FOR CREDIT LOSSES (Troubled Debt Restructuring Activity) (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017USD ($)contract	Sep. 30, 2016USD ($)contract	Sep. 30, 2017USD ($)contract	Sep. 30, 2016USD ($)contract	Dec. 31, 2016USD ($)
Financing Receivable, Modifications [Line Items]
Troubled debt restructurings	$ 6,901,473		$ 6,901,473		$ 6,106,915
Number of Contracts | contract	70,524	55,248	175,935	164,797
Pre-TDR Recorded Investment	$ 1,189,858	$ 989,593	$ 3,112,910	$ 2,771,966
Post-TDR Recorded Investment	$ 1,187,993	$ 998,364	$ 3,081,568	$ 2,782,584
TDRs which Subsequently Defaulted
Number of Contracts | contract	12,136	13,194	37,546	39,426
Recorded Investment	$ 218,369	$ 217,612	$ 650,013	$ 619,792
Term Extension
Financing Receivable, Modifications [Line Items]
Post-TDR Recorded Investment	1,227	903	17,226	2,193
Capitalized
Financing Receivable, Modifications [Line Items]
Post-TDR Recorded Investment	(358)		(699)
Rate Reduction
Financing Receivable, Modifications [Line Items]
Post-TDR Recorded Investment	0		(260)
Principal Forbearance
Financing Receivable, Modifications [Line Items]
Post-TDR Recorded Investment	2	1,342	13,483	27,198
Fee Waiver
Financing Receivable, Modifications [Line Items]
Post-TDR Recorded Investment	0		38
Other
Financing Receivable, Modifications [Line Items]
Post-TDR Recorded Investment	$ 994	$ (11,016)	$ 1,554	$ (40,009)
Commercial | Corporate banking
Financing Receivable, Modifications [Line Items]
Number of Contracts | contract	18	21	72	81
Pre-TDR Recorded Investment	$ 4,632	$ 53,849	$ 143,976	$ 213,688
Post-TDR Recorded Investment	4,505	49,590	116,490	183,030
Commercial | Corporate banking | Term Extension
Financing Receivable, Modifications [Line Items]
Post-TDR Recorded Investment	0	(10)	13,676	22
Commercial | Corporate banking | Capitalized
Financing Receivable, Modifications [Line Items]
Post-TDR Recorded Investment	0		0
Commercial | Corporate banking | Rate Reduction
Financing Receivable, Modifications [Line Items]
Post-TDR Recorded Investment	0		(127)
Commercial | Corporate banking | Principal Forbearance
Financing Receivable, Modifications [Line Items]
Post-TDR Recorded Investment	2	1,342	13,483	27,198
Commercial | Corporate banking | Fee Waiver
Financing Receivable, Modifications [Line Items]
Post-TDR Recorded Investment	0		38
Commercial | Corporate banking | Other
Financing Receivable, Modifications [Line Items]
Post-TDR Recorded Investment	$ 125	$ 2,927	$ 416	$ 3,438
Commercial | Middle market commercial real estate
Financing Receivable, Modifications [Line Items]
Number of Contracts | contract		1	1	5
Pre-TDR Recorded Investment		$ 500	$ 19,979	$ 11,326
Post-TDR Recorded Investment		$ 15,107	$ 19,384	$ 55,809
TDRs which Subsequently Defaulted
Number of Contracts | contract	5	0	10	0
Recorded Investment	$ 6,386	$ 0	$ 6,825	$ 0
Commercial | Middle market commercial real estate | Term Extension
Financing Receivable, Modifications [Line Items]
Post-TDR Recorded Investment		0	595	0
Commercial | Middle market commercial real estate | Capitalized
Financing Receivable, Modifications [Line Items]
Post-TDR Recorded Investment			0
Commercial | Middle market commercial real estate | Rate Reduction
Financing Receivable, Modifications [Line Items]
Post-TDR Recorded Investment			0
Commercial | Middle market commercial real estate | Principal Forbearance
Financing Receivable, Modifications [Line Items]
Post-TDR Recorded Investment		0	0	0
Commercial | Middle market commercial real estate | Fee Waiver
Financing Receivable, Modifications [Line Items]
Post-TDR Recorded Investment			0
Commercial | Middle market commercial real estate | Other
Financing Receivable, Modifications [Line Items]
Post-TDR Recorded Investment		$ (14,607)	$ 0	$ (44,483)
Commercial | Santander real estate capital
Financing Receivable, Modifications [Line Items]
Number of Contracts | contract		0		1
Pre-TDR Recorded Investment		$ 0		$ 8,729
Post-TDR Recorded Investment		0		8,711
Commercial | Santander real estate capital | Term Extension
Financing Receivable, Modifications [Line Items]
Post-TDR Recorded Investment		0		0
Commercial | Santander real estate capital | Principal Forbearance
Financing Receivable, Modifications [Line Items]
Post-TDR Recorded Investment		0		0
Commercial | Santander real estate capital | Other
Financing Receivable, Modifications [Line Items]
Post-TDR Recorded Investment		$ 0		$ 18
Commercial | Commercial and industrial
Financing Receivable, Modifications [Line Items]
Number of Contracts | contract	252	249	639	815
Pre-TDR Recorded Investment	$ 3,079	$ 6,475	$ 15,486	$ 26,601
Post-TDR Recorded Investment	$ 3,045	$ 6,362	$ 15,441	$ 26,522
TDRs which Subsequently Defaulted
Number of Contracts | contract	61	76	163	194
Recorded Investment	$ 2,210	$ 2,838	$ 5,842	$ 14,223
Commercial | Commercial and industrial | Term Extension
Financing Receivable, Modifications [Line Items]
Post-TDR Recorded Investment	3	0	10	0
Commercial | Commercial and industrial | Capitalized
Financing Receivable, Modifications [Line Items]
Post-TDR Recorded Investment	0		0
Commercial | Commercial and industrial | Rate Reduction
Financing Receivable, Modifications [Line Items]
Post-TDR Recorded Investment	0		0
Commercial | Commercial and industrial | Principal Forbearance
Financing Receivable, Modifications [Line Items]
Post-TDR Recorded Investment	0	0	0	0
Commercial | Commercial and industrial | Fee Waiver
Financing Receivable, Modifications [Line Items]
Post-TDR Recorded Investment	0		0
Commercial | Commercial and industrial | Other
Financing Receivable, Modifications [Line Items]
Post-TDR Recorded Investment	$ 31	$ 113	$ 35	$ 79
Consumer | Residential mortgages
Financing Receivable, Modifications [Line Items]
Number of Contracts | contract	38	68	187	237
Pre-TDR Recorded Investment	$ 7,750	$ 10,917	$ 36,724	$ 36,354
Post-TDR Recorded Investment	$ 7,338	$ 10,509	$ 36,251	$ 36,350
TDRs which Subsequently Defaulted
Number of Contracts | contract	55	5	175	22
Recorded Investment	$ 8,594	$ 579	$ 23,659	$ 3,171
Consumer | Residential mortgages | Term Extension
Financing Receivable, Modifications [Line Items]
Post-TDR Recorded Investment	0	0	(6)	1
Consumer | Residential mortgages | Capitalized
Financing Receivable, Modifications [Line Items]
Post-TDR Recorded Investment	(357)		(698)
Consumer | Residential mortgages | Rate Reduction
Financing Receivable, Modifications [Line Items]
Post-TDR Recorded Investment	0		(133)
Consumer | Residential mortgages | Principal Forbearance
Financing Receivable, Modifications [Line Items]
Post-TDR Recorded Investment	0	0	0	0
Consumer | Residential mortgages | Fee Waiver
Financing Receivable, Modifications [Line Items]
Post-TDR Recorded Investment	0		0
Consumer | Residential mortgages | Other
Financing Receivable, Modifications [Line Items]
Post-TDR Recorded Investment	$ 769	$ 408	$ 1,310	$ 3
Consumer | Home equity loans and lines of credit
Financing Receivable, Modifications [Line Items]
Number of Contracts | contract	9	39	45	141
Pre-TDR Recorded Investment	$ 995	$ 2,637	$ 3,838	$ 9,680
Post-TDR Recorded Investment	$ 966	$ 2,564	$ 4,347	$ 9,454
TDRs which Subsequently Defaulted
Number of Contracts | contract	2	19	6	54
Recorded Investment	$ 47	$ 2,991	$ 257	$ 8,457
Consumer | Home equity loans and lines of credit | Term Extension
Financing Receivable, Modifications [Line Items]
Post-TDR Recorded Investment	0	132	0	0
Consumer | Home equity loans and lines of credit | Capitalized
Financing Receivable, Modifications [Line Items]
Post-TDR Recorded Investment	0		0
Consumer | Home equity loans and lines of credit | Rate Reduction
Financing Receivable, Modifications [Line Items]
Post-TDR Recorded Investment	0		0
Consumer | Home equity loans and lines of credit | Principal Forbearance
Financing Receivable, Modifications [Line Items]
Post-TDR Recorded Investment	0	0	0	0
Consumer | Home equity loans and lines of credit | Fee Waiver
Financing Receivable, Modifications [Line Items]
Post-TDR Recorded Investment	0		0
Consumer | Home equity loans and lines of credit | Other
Financing Receivable, Modifications [Line Items]
Post-TDR Recorded Investment	$ 29	$ (59)	$ (509)	$ 226
Consumer | Retail installment contracts and auto loans
TDRs which Subsequently Defaulted
Number of Contracts | contract	11,275	12,112	34,496	35,299
Recorded Investment	$ 199,045	$ 208,762	$ 606,327	$ 588,127
Consumer | Retail installment contracts and auto loans, originated
Financing Receivable, Modifications [Line Items]
Number of Contracts | contract	67,044	43,632	163,797	109,896
Pre-TDR Recorded Investment	$ 1,166,434	$ 798,710	$ 2,870,605	$ 2,023,661
Post-TDR Recorded Investment	1,165,271	798,469	2,867,574	2,023,065
Consumer | Retail installment contracts and auto loans, originated | Term Extension
Financing Receivable, Modifications [Line Items]
Post-TDR Recorded Investment	1,228	122	2,949	369
Consumer | Retail installment contracts and auto loans, originated | Capitalized
Financing Receivable, Modifications [Line Items]
Post-TDR Recorded Investment	0		0
Consumer | Retail installment contracts and auto loans, originated | Rate Reduction
Financing Receivable, Modifications [Line Items]
Post-TDR Recorded Investment	0		0
Consumer | Retail installment contracts and auto loans, originated | Principal Forbearance
Financing Receivable, Modifications [Line Items]
Post-TDR Recorded Investment	0	0	0	0
Consumer | Retail installment contracts and auto loans, originated | Fee Waiver
Financing Receivable, Modifications [Line Items]
Post-TDR Recorded Investment	0		0
Consumer | Retail installment contracts and auto loans, originated | Other
Financing Receivable, Modifications [Line Items]
Post-TDR Recorded Investment	$ (65)	$ 119	$ 82	$ 227
Consumer | Retail installment contracts and auto loans, purchased
Financing Receivable, Modifications [Line Items]
Number of Contracts | contract	19	10,227	98	35,072
Pre-TDR Recorded Investment	$ 1,057	$ 108,855	$ 1,447	$ 407,562
Post-TDR Recorded Investment	1,063	108,176	1,445	405,700
Consumer | Retail installment contracts and auto loans, purchased | Term Extension
Financing Receivable, Modifications [Line Items]
Post-TDR Recorded Investment	(4)	657	2	1,799
Consumer | Retail installment contracts and auto loans, purchased | Capitalized
Financing Receivable, Modifications [Line Items]
Post-TDR Recorded Investment	0
Consumer | Retail installment contracts and auto loans, purchased | Rate Reduction
Financing Receivable, Modifications [Line Items]
Post-TDR Recorded Investment	0
Consumer | Retail installment contracts and auto loans, purchased | Principal Forbearance
Financing Receivable, Modifications [Line Items]
Post-TDR Recorded Investment	0	0	0	0
Consumer | Retail installment contracts and auto loans, purchased | Fee Waiver
Financing Receivable, Modifications [Line Items]
Post-TDR Recorded Investment	0
Consumer | Retail installment contracts and auto loans, purchased | Other
Financing Receivable, Modifications [Line Items]
Post-TDR Recorded Investment	$ (2)	$ 22	$ 0	$ 63
Consumer | Personal unsecured loans
Financing Receivable, Modifications [Line Items]
Number of Contracts | contract	3,109	756	10,999	18,264
Pre-TDR Recorded Investment	$ 5,330	$ 2,014	$ 18,470	$ 27,639
Post-TDR Recorded Investment	$ 5,224	$ 1,924	$ 18,251	$ 27,369
TDRs which Subsequently Defaulted
Number of Contracts | contract	731	719	2,667	3,594
Recorded Investment	$ 2,029	$ 1,676	$ 6,769	$ 5,048
Consumer | Personal unsecured loans | Term Extension
Financing Receivable, Modifications [Line Items]
Post-TDR Recorded Investment	0	0	0	0
Consumer | Personal unsecured loans | Capitalized
Financing Receivable, Modifications [Line Items]
Post-TDR Recorded Investment	0		0
Consumer | Personal unsecured loans | Rate Reduction
Financing Receivable, Modifications [Line Items]
Post-TDR Recorded Investment	0		0
Consumer | Personal unsecured loans | Principal Forbearance
Financing Receivable, Modifications [Line Items]
Post-TDR Recorded Investment	0	0	0	0
Consumer | Personal unsecured loans | Fee Waiver
Financing Receivable, Modifications [Line Items]
Post-TDR Recorded Investment	0		0
Consumer | Personal unsecured loans | Other
Financing Receivable, Modifications [Line Items]
Post-TDR Recorded Investment	$ 106	$ 90	$ 219	$ 270
Consumer | Other consumer
Financing Receivable, Modifications [Line Items]
Number of Contracts | contract	35	255	97	285
Pre-TDR Recorded Investment	$ 581	$ 5,636	$ 2,385	$ 6,726
Post-TDR Recorded Investment	$ 581	$ 5,663	$ 2,385	$ 6,574
TDRs which Subsequently Defaulted
Number of Contracts | contract	7	263	29	263
Recorded Investment	$ 58	$ 766	$ 334	$ 766
Consumer | Other consumer | Term Extension
Financing Receivable, Modifications [Line Items]
Post-TDR Recorded Investment	0	2	0	2
Consumer | Other consumer | Capitalized
Financing Receivable, Modifications [Line Items]
Post-TDR Recorded Investment	1		(1)
Consumer | Other consumer | Rate Reduction
Financing Receivable, Modifications [Line Items]
Post-TDR Recorded Investment	0		0
Consumer | Other consumer | Principal Forbearance
Financing Receivable, Modifications [Line Items]
Post-TDR Recorded Investment	0	0	0	0
Consumer | Other consumer | Fee Waiver
Financing Receivable, Modifications [Line Items]
Post-TDR Recorded Investment	0		0
Consumer | Other consumer | Other
Financing Receivable, Modifications [Line Items]
Post-TDR Recorded Investment	1	$ (29)	1	$ 150
Performing
Financing Receivable, Modifications [Line Items]
Troubled debt restructurings	5,959,537		5,959,537		5,169,788
Non-performing
Financing Receivable, Modifications [Line Items]
Troubled debt restructurings	$ 941,936		$ 941,936		$ 937,127

OPERATING LEASE ASSETS, NET (Co

OPERATING LEASE ASSETS, NET (Components of Leased Vehicles, Net) (Details) - USD ($) $ in Thousands		Sep. 30, 2017	Dec. 31, 2016
Operating Leased Assets [Line Items]
Total operating lease assets, net	[1],[2]	$ 10,400,560	$ 9,747,223
Vehicles
Operating Leased Assets [Line Items]
Operating leases		14,391,725	13,603,494
Origination fees and other costs		28,507	23,141
Manufacturer subvention payments		(1,112,522)	(1,126,323)
Leased vehicles, gross		13,307,710	12,500,312
Less: accumulated depreciation		(2,979,073)	(2,811,855)
Total operating lease assets, net		10,328,637	9,688,457
Commercial Equipment Vehicles and Aircraft
Operating Leased Assets [Line Items]
Operating leases		86,910	65,401
Less: accumulated depreciation		(14,987)	(6,635)
Total operating lease assets, net		$ 71,923	$ 58,766
[1]	Net of accumulated depreciation of $3.0 billion and $2.8 billion at September 30, 2017 and December 31, 2016, respectively.
[2]	The Company has interests in certain securitization trusts ("Trusts") that are considered variable interest entities ("VIEs") for accounting purposes. The Company consolidates VIEs where it is deemed the primary beneficiary. See Note 6 to these Condensed Consolidated Financial Statements for additional information.

OPERATING LEASE ASSETS, NET (Fu

OPERATING LEASE ASSETS, NET (Future Minimum Rental Receivables) (Details) $ in Thousands	Sep. 30, 2017USD ($)
Leases [Abstract]
2,017	$ 496,600
2,018	1,516,400
2,019	859,503
2,020	219,541
2,021	4,282
Thereafter	0
Total	$ 3,096,326

OPERATING LEASE ASSETS, NET (Na

OPERATING LEASE ASSETS, NET (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Leases [Abstract]
Lease income	$ 509,714	$ 483,929	$ 1,494,801	$ 1,365,519
Lease expense	$ 409,424	$ 338,077	$ 1,137,456	$ 953,142

VARIABLE INTEREST ENTITIES (Ass

VARIABLE INTEREST ENTITIES (Assets and Liabilities of VIEs) (Details) - USD ($) $ in Thousands		Sep. 30, 2017	Dec. 31, 2016	Sep. 30, 2016
Assets
Restricted cash	[1]	$ 3,033,587	$ 3,016,948
Loans	[2]	1,988,097	2,586,308
Operating lease assets, net	[1],[3]	10,400,560	9,747,223
Various other assets	[1],[4]	3,092,266	2,882,868
TOTAL ASSETS		131,986,117	138,360,290	$ 140,022,057
Liabilities
Various other liabilities	[1]	871,417	810,872
TOTAL LIABILITIES		108,516,317	115,981,532
VIEs, Primary Beneficiary
Assets
Restricted cash		1,969,094	2,087,177
Loans		22,592,031	23,568,066
Operating lease assets, net		9,931,283	8,564,628
Various other assets		634,338	686,253
TOTAL ASSETS		35,126,746	34,906,124
Liabilities
Notes payable		28,654,850	31,667,976
Various other liabilities		153,942	91,234
TOTAL LIABILITIES		28,808,792	31,759,210
VIEs, Primary Beneficiary | Retail installment contracts held for sale
Assets
RICs held for sale		$ 832,400	$ 1,000,000
[1]	The Company has interests in certain securitization trusts ("Trusts") that are considered variable interest entities ("VIEs") for accounting purposes. The Company consolidates VIEs where it is deemed the primary beneficiary. See Note 6 to these Condensed Consolidated Financial Statements for additional information.
[2]	Recorded at the fair value option ("FVO") or lower of cost or fair value.
[3]	Net of accumulated depreciation of $3.0 billion and $2.8 billion at September 30, 2017 and December 31, 2016, respectively.
[4]	Includes mortgage servicing rights ("MSRs") of $143.5 million and $146.6 million at September 30, 2017 and December 31, 2016, respectively, for which the Company has elected the FVO. See Note 8 to these Condensed Consolidated Financial Statements for additional information.

VARIABLE INTEREST ENTITIES (Nar

VARIABLE INTEREST ENTITIES (Narrative) (Details) - USD ($)	3 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2017	Dec. 31, 2016
VIE, Not Primary Beneficiary
Variable Interest Entity [Line Items]
Sales of receivables securitization	$ 1,300,000,000	$ 2,600,000,000
Loss on retail installment contracts	6,800,000	13,000,000
VIE, maximum exposure to loss	0	0
Trusts | VIE, Not Primary Beneficiary
Variable Interest Entity [Line Items]
Gross retail installment contracts transferred to consolidated Trusts	$ 26,200,000,000	26,200,000,000	$ 27,400,000,000
Off-balance Securitization Trusts
Variable Interest Entity [Line Items]
Proceeds from securitization of retail installment contracts		$ 4,000,000,000	$ 2,700,000,000

VARIABLE INTEREST ENTITIES (Cas

VARIABLE INTEREST ENTITIES (Cash Flow Summary) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
VIE, Primary Beneficiary | Trusts
Variable Interest Entity [Line Items]
Assets securitized	$ 2,998,430	$ 2,043,114	$ 15,395,158	$ 12,026,706
Net proceeds from new securitizations	2,936,719	1,688,822	11,998,611	9,509,135
Net proceeds from sale of retained bonds	0	0	273,733	128,798
Cash received for servicing fees	228,131	200,634	653,048	595,070
Net distributions from Trusts	666,179	776,306	2,073,965	2,167,512
Total cash received from Trusts	3,831,029	2,665,762	14,999,357	12,400,515
VIE, Not Primary Beneficiary | Off-balance Securitization Trusts
Variable Interest Entity [Line Items]
Assets securitized	1,347,010	0	2,583,341	0
Net proceeds from new securitizations	1,347,430	0	2,588,227	0
Cash received for servicing fees	12,309	10,027	25,677	38,885
Total cash received from Trusts	$ 1,359,739	$ 10,027	$ 2,613,904	$ 38,885

VARIABLE INTEREST ENTITIES (Off

VARIABLE INTEREST ENTITIES (Off-balance Sheet Portfolio) (Details) - VIE, Not Primary Beneficiary - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Variable Interest Entity [Line Items]
Total serviced for other portfolio	$ 3,955,935	$ 2,741,101
Chrysler Capital securitizations
Variable Interest Entity [Line Items]
Total serviced for other portfolio	1,690,729	2,472,756
Other third parties
Variable Interest Entity [Line Items]
Total serviced for other portfolio	0	268,345
Third parties
Variable Interest Entity [Line Items]
Total serviced for other portfolio	1,690,729	2,741,101
SC
Variable Interest Entity [Line Items]
Total serviced for other portfolio	$ 2,265,206	$ 0

GOODWILL AND OTHER INTANGIBLE75

GOODWILL AND OTHER INTANGIBLES (Goodwill) (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Goodwill [Line Items]
Goodwill	$ 4,454,925	$ 4,454,925
Consumer and Business Banking
Goodwill [Line Items]
Goodwill	1,880,303
Commercial Real Estate
Goodwill [Line Items]
Goodwill	870,411
Commercial Banking
Goodwill [Line Items]
Goodwill	542,584
Global Corporate Banking
Goodwill [Line Items]
Goodwill	131,130
SC
Goodwill [Line Items]
Goodwill	1,019,960
Santander BanCorp
Goodwill [Line Items]
Goodwill	$ 10,537

GOODWILL AND OTHER INTANGIBLE76

GOODWILL AND OTHER INTANGIBLES (Narrative) (Details) - USD ($)	Oct. 01, 2016	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Finite-Lived Intangible Assets [Line Items]
Impairment during the period	$ 0
Amortization of intangibles		$ 15,288,000	$ 17,174,000	$ 46,204,000	$ 52,860,000
Core deposit intangibles
Finite-Lived Intangible Assets [Line Items]
Intangible asset useful life						10 years
Customer relationships | BSI
Finite-Lived Intangible Assets [Line Items]
Amortization of intangibles						$ 48,500,000

GOODWILL AND OTHER INTANGIBLE77

GOODWILL AND OTHER INTANGIBLES (Finite-lived Intangibles) (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Finite-Lived Intangible Assets [Line Items]
Net Carrying Amount	$ 551,041	$ 597,244
Accumulated Amortization	(255,240)	(553,359)
Dealer networks
Finite-Lived Intangible Assets [Line Items]
Net Carrying Amount	436,214	465,625
Accumulated Amortization	(143,786)	(114,375)
Chrysler relationship
Finite-Lived Intangible Assets [Line Items]
Net Carrying Amount	83,750	95,000
Accumulated Amortization	(55,000)	(43,750)
Core deposit intangibles
Finite-Lived Intangible Assets [Line Items]
Net Carrying Amount	0	0
Accumulated Amortization	0	(295,842)
Trade name
Finite-Lived Intangible Assets [Line Items]
Net Carrying Amount	16,200	17,100
Accumulated Amortization	(1,800)	(900)
Other intangibles
Finite-Lived Intangible Assets [Line Items]
Net Carrying Amount	14,877	19,519
Accumulated Amortization	$ (54,654)	$ (98,492)

GOODWILL AND OTHER INTANGIBLE78

GOODWILL AND OTHER INTANGIBLES (Future Amortization Expense) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
2017, Calendar Year Amount	$ 61,491		$ 61,491
2017, Recorded To Date	15,288	$ 17,174	46,204	$ 52,860
2017, Remaining Amount To Record	15,287		15,287
2,018	60,644		60,644
2,019	58,975		58,975
2,020	58,642		58,642
2,021	55,603		55,603
Thereafter	$ 301,890		$ 301,890

OTHER ASSETS (Other Assets Sche

OTHER ASSETS (Other Assets Schedule) (Details) - USD ($) $ in Thousands		Sep. 30, 2017	Dec. 31, 2016
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Income tax receivables		$ 319,045	$ 294,796
Derivative assets at fair value		431,267	413,779
Other repossessed assets		159,468	177,592
MSRs		146,958	150,343
Prepaid expenses		160,222	172,559
Other real estate owned (OREO)		146,362	116,705
Deferred tax asset, net		958,214	989,767
Miscellaneous assets and receivables		770,730	567,327
Total other assets	[1],[2]	$ 3,092,266	$ 2,882,868
[1]	Includes mortgage servicing rights ("MSRs") of $143.5 million and $146.6 million at September 30, 2017 and December 31, 2016, respectively, for which the Company has elected the FVO. See Note 8 to these Condensed Consolidated Financial Statements for additional information.
[2]	The Company has interests in certain securitization trusts ("Trusts") that are considered variable interest entities ("VIEs") for accounting purposes. The Company consolidates VIEs where it is deemed the primary beneficiary. See Note 6 to these Condensed Consolidated Financial Statements for additional information.

OTHER ASSETS (Narrative) (Detai

OTHER ASSETS (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Jun. 30, 2017	Dec. 31, 2016	Jun. 30, 2016	Dec. 31, 2015
Servicing Assets [Line Items]
Mortgage servicing fee income	$ 10,200	$ 10,800	$ 31,300	$ 32,400
Gains (losses) on sale of mortgage loans	13,600	8,000	19,300	18,100
Deferred tax asset, net	958,214		958,214			$ 989,767
Miscellaneous assets and receivables	770,730		770,730			567,327
Subvention receivables	59,100		59,100
SIS
Servicing Assets [Line Items]
Capital market receivable	16,400		16,400
SIS | Brazilian government bonds
Servicing Assets [Line Items]
Miscellaneous assets and receivables	81,000		81,000
Affiliated Entity | SBNA
Servicing Assets [Line Items]
Receivable for trade date sale	110,000		110,000
Residential MSRs
Servicing Assets [Line Items]
Principal balance of loans serviced for others	15,100,000		15,100,000			15,400,000
MSRs	143,524	126,114	143,524	126,114	$ 146,091	$ 146,589	$ 117,792	$ 147,233
Net changes in the fair value of MSRs	$ (1,600)	$ 7,700	$ (1,300)	$ (18,100)

OTHER ASSETS (Servicing Assets

OTHER ASSETS (Servicing Assets Rollforward) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Servicing Asset at Amortized Value, Balance [Roll Forward]
MSRs	$ 146,958		$ 146,958		$ 150,343
Residential MSRs
Servicing Asset at Amortized Value, Balance [Roll Forward]
Fair value at beginning of period	146,091	$ 117,792	146,589	$ 147,233
Mortgage servicing assets recognized	4,099	6,057	12,696	14,450
Principal reductions	(5,088)	(5,446)	(14,446)	(17,456)
Change in fair value due to valuation assumptions	(1,578)	7,711	(1,315)	(18,113)
Fair value at end of period	143,524	$ 126,114	143,524	$ 126,114
MSRs	$ 147,000		$ 147,000		$ 150,300

DEPOSITS AND OTHER CUSTOMER A82

DEPOSITS AND OTHER CUSTOMER ACCOUNTS (Summary of Deposits and Other Customer Accounts) (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Balance
Interest-bearing demand deposits	$ 8,635,650	$ 11,284,881
Non-interest-bearing demand deposits	15,950,662	15,413,609
Savings	6,012,896	5,988,852
Customer repurchase accounts	918,033	868,544
Money market	24,625,925	24,511,906
Certificates of deposit (CDs)	5,734,642	9,172,898
Total Deposits	61,877,808	67,240,690
Foreign deposits	$ 9,800,000	$ 10,700,000
Percent of total deposits
Interest-bearing demand deposits (as a percent)	14.00%	16.80%
Non-interest-bearing demand deposits (as a percent)	25.80%	22.90%
Savings (as a percent)	9.70%	8.90%
Customer repurchase accounts (as a percent)	1.50%	1.30%
Money market (as a percent)	39.80%	36.50%
Certificates of deposit (CDs) (as a percent)	9.20%	13.60%
Total Deposits (as a percent)	100.00%	100.00%

DEPOSITS AND OTHER CUSTOMER A83

DEPOSITS AND OTHER CUSTOMER ACCOUNTS (Narrative) (Details) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Financial Instruments Owned and Pledged as Collateral [Line Items]
Securities pledged as collateral, fair value	$ 6,500	$ 7,200
Demand deposit overdrafts that have been reclassified as loan balances	46.2	42.3
Public fund deposits
Financial Instruments Owned and Pledged as Collateral [Line Items]
Securities pledged as collateral, fair value	$ 2,300	$ 3,000

BORROWINGS (Narrative) (Details

BORROWINGS (Narrative) (Details)		Oct. 18, 2017USD ($)	Oct. 06, 2017USD ($)	Sep. 30, 2017USD ($)	Jun. 30, 2017USD ($)offering	Sep. 30, 2016USD ($)	Sep. 30, 2017USD ($)	Sep. 30, 2016USD ($)	Mar. 31, 2017USD ($)	Dec. 31, 2016USD ($)
Debt Instrument [Line Items]
Total borrowings and other debt obligations	[1]			$ 41,351,374,000			$ 41,351,374,000			$ 43,524,445,000
Loss on debt extinguishment				5,582,000		$ 10,228,000	16,321,000	$ 88,672,000
FHLB advances
Debt Instrument [Line Items]
Loss on debt extinguishment						10,200,000		88,700,000
Senior Notes
Debt Instrument [Line Items]
Debt repurchased						$ 0		$ 0
Aggregate principal amount				$ 1,240,000,000			$ 1,240,000,000
Senior Notes | 3-month LIBOR
Debt Instrument [Line Items]
Basis spread on LIBOR (as a percent)					1.00%
Senior Notes | 3.70% senior notes, due March 2022
Debt Instrument [Line Items]
Stated interest rate				3.70%			3.70%		3.70%
Aggregate principal amount									$ 1,000,000,000
Senior Notes | Senior floating rate notes
Debt Instrument [Line Items]
Aggregate principal amount					$ 759,700,000
Number of separate private offerings | offering					2
Senior Notes | Senior floating rate notes | Subsequent Event
Debt Instrument [Line Items]
Aggregate principal amount			$ 302,600,000
Senior Notes | Senior floating rate notes | Subsequent Event | 3-month LIBOR
Debt Instrument [Line Items]
Basis spread on LIBOR (as a percent)			1.00%
Senior Notes | Senior notes due March 2022
Debt Instrument [Line Items]
Stated interest rate				3.70%			3.70%
Aggregate principal amount				$ 440,000,000			$ 440,000,000
Senior Notes | Senior notes due May 2027
Debt Instrument [Line Items]
Stated interest rate				4.40%			4.40%
Aggregate principal amount				$ 800,000,000			$ 800,000,000
Senior Notes | 3.45% senior notes, due August 2018
Debt Instrument [Line Items]
Debt repurchased				$ 255,400,000			$ 255,400,000
Stated interest rate				3.45%			3.45%
SBNA | Real estate investment trust (REIT) preferred debt
Debt Instrument [Line Items]
Debt repurchased					$ 14,200,000
SBNA | 8.750% subordinated debentures, due May 2018
Debt Instrument [Line Items]
Stated interest rate				8.75%			8.75%
SBNA | FHLB convertible rate
Debt Instrument [Line Items]
Outstanding letters of credit				$ 762,500,000			$ 762,500,000
SBNA | Senior Notes | 2.00% senior notes due 2018
Debt Instrument [Line Items]
Debt repurchased									$ 881,000,000
Stated interest rate									2.00%
SBNA | Subordinated Notes | 8.750% subordinated debentures, due May 2018 | Subsequent Event
Debt Instrument [Line Items]
Debt repurchased		$ 307,800,000
Stated interest rate		8.75%
Loss on debt extinguishment		$ 14,000,000
[1]	The Company has interests in certain securitization trusts ("Trusts") that are considered variable interest entities ("VIEs") for accounting purposes. The Company consolidates VIEs where it is deemed the primary beneficiary. See Note 6 to these Condensed Consolidated Financial Statements for additional information.

BORROWINGS (Parent Company and

BORROWINGS (Parent Company and Other IHC Entities) (Details) - USD ($)		3 Months Ended	9 Months Ended
		Jun. 30, 2017	Sep. 30, 2017	Mar. 31, 2017	Dec. 31, 2016
Debt Instrument [Line Items]
Total borrowings and other debt obligations	[1]		$ 41,351,374,000		$ 43,524,445,000
Senior notes, due November 2017
Debt Instrument [Line Items]
Senior notes, Balance			$ 599,861,000		$ 599,206,000
Effective Rate			2.93%		2.67%
Basis spread on LIBOR (as a percent)			1.45%
3.45% senior notes, due August 2018
Debt Instrument [Line Items]
Senior notes, Balance			$ 244,213,000		$ 498,604,000
Effective Rate			3.62%		3.62%
2.70% senior notes, due May 2019
Debt Instrument [Line Items]
Senior notes, Balance			$ 998,060,000		$ 997,207,000
Effective Rate			2.82%		2.82%
2.65% senior notes, due April 2020
Debt Instrument [Line Items]
Senior notes, Balance			$ 995,842,000		$ 994,672,000
Effective Rate			2.82%		2.82%
3.70% senior notes, due March 2022
Debt Instrument [Line Items]
Senior notes, Balance			$ 1,440,039,000		$ 0
Effective Rate			3.74%		0.00%
4.50% senior notes, due July 2025
Debt Instrument [Line Items]
Senior notes, Balance			$ 1,095,324,000		$ 1,094,955,000
Effective Rate			4.56%		4.56%
4.40% senior notes, due July 2027
Debt Instrument [Line Items]
Senior notes, Balance			$ 794,838,000		$ 0
Effective Rate			4.48%		0.00%
Junior subordinated debentures - Capital Trust VI , due June 2036
Debt Instrument [Line Items]
Subordinated debt, Balance			$ 0		$ 69,798,000
Effective Rate			0.00%		7.91%
Debt extinguished			$ 70,300,000
Common securities - Capital Trust VI
Debt Instrument [Line Items]
Common securities, Balance			$ 0		$ 10,000,000
Effective Rate			0.00%		7.91%
Debt extinguished			$ 10,000,000
Junior subordinated debentures - Capital Trust IX, due July 2036
Debt Instrument [Line Items]
Subordinated debt, Balance			$ 149,455,000		$ 149,434,000
Effective Rate			3.13%		2.49%
Common securities - Capital Trust IX
Debt Instrument [Line Items]
Common securities, Balance			$ 4,640,000		$ 4,640,000
Effective Rate			3.13%		2.49%
Senior notes, due July 2019
Debt Instrument [Line Items]
Senior notes, Balance			$ 388,532,000		$ 0
Effective Rate			2.27%		0.00%
Basis spread on LIBOR (as a percent)			1.00%
Senior notes, due September 2019
Debt Instrument [Line Items]
Senior notes, Balance			$ 370,730,000		$ 0
Effective Rate			2.30%		0.00%
Basis spread on LIBOR (as a percent)			1.00%
Senior Notes
Debt Instrument [Line Items]
Aggregate principal amount			$ 1,240,000,000
Senior Notes | 3-month LIBOR
Debt Instrument [Line Items]
Basis spread on LIBOR (as a percent)		1.00%
Senior Notes | 3.45% senior notes, due August 2018
Debt Instrument [Line Items]
Stated interest rate			3.45%
Senior Notes | 2.70% senior notes, due May 2019
Debt Instrument [Line Items]
Stated interest rate			2.70%
Senior Notes | 2.65% senior notes, due April 2020
Debt Instrument [Line Items]
Stated interest rate			2.65%
Senior Notes | 3.70% senior notes, due March 2022
Debt Instrument [Line Items]
Aggregate principal amount				$ 1,000,000,000
Stated interest rate			3.70%	3.70%
Senior Notes | 4.50% senior notes, due July 2025
Debt Instrument [Line Items]
Stated interest rate			4.50%
Senior Notes | 4.40% senior notes, due July 2027
Debt Instrument [Line Items]
Stated interest rate			4.40%
Senior Notes | Senior notes due March 2022
Debt Instrument [Line Items]
Aggregate principal amount			$ 440,000,000
Stated interest rate			3.70%
Other IHC Entities | Overnight Funds Purchase, due within one year, due October 2017
Debt Instrument [Line Items]
Short-term borrowings, Balance			$ 580,000		$ 830,000
Effective Rate			1.05%		0.50%
Other IHC Entities | 2.00% subordinated debt, maturing through 2042
Debt Instrument [Line Items]
Subordinated debt, Balance			$ 40,793,000		$ 40,457,000
Effective Rate			2.00%		2.00%
Stated interest rate			2.00%
Other IHC Entities | Short-term borrowings, due within one year, October 2017
Debt Instrument [Line Items]
Short-term borrowings, Balance			$ 194,000,000		$ 54,000,000
Effective Rate			1.13%		0.63%
Other IHC Entities | Total due to others overnight, due within one year, due October 2017
Debt Instrument [Line Items]
Short-term borrowings, Balance			$ 15,000,000		$ 17,000,000
Effective Rate			1.13%		0.63%
Other IHC Entities | Short-term borrowings, due within one year, October 2017
Debt Instrument [Line Items]
Short-term borrowings, Balance			$ 54,471,000		$ 207,173,000
Effective Rate			0.25%		0.25%
Parent Company and Other Subsidiaries
Debt Instrument [Line Items]
Total borrowings and other debt obligations			$ 7,386,378,000		$ 4,737,976,000
Effective Rate			3.35%		3.21%
[1]	The Company has interests in certain securitization trusts ("Trusts") that are considered variable interest entities ("VIEs") for accounting purposes. The Company consolidates VIEs where it is deemed the primary beneficiary. See Note 6 to these Condensed Consolidated Financial Statements for additional information.

BORROWINGS (Santander Bank) (De

BORROWINGS (Santander Bank) (Details) - SBNA - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2017	Oct. 18, 2017	Jun. 30, 2017	Dec. 31, 2016
Debt Instrument [Line Items]
Securities sold under repurchase agreements, Balance	$ 20,000			$ 0
Total borrowings and other debt obligations	$ 5,472,392			$ 7,754,702
Effective Rate	2.58%			1.92%
2.00% senior notes, due January 2018
Debt Instrument [Line Items]
Senior notes, Balance	$ 77,001			$ 748,143
Effective Rate	2.24%			2.24%
Stated interest rate	2.00%
Senior Notes, due January 2018
Debt Instrument [Line Items]
Senior notes, Balance	$ 41,900			$ 249,705
Effective Rate	2.35%			1.99%
Senior Notes, due January 2018 | 3-month LIBOR
Debt Instrument [Line Items]
Basis spread on LIBOR (as a percent)	0.93%
8.750% subordinated debentures, due May 2018
Debt Instrument [Line Items]
Subordinated debt, Balance	$ 499,456			$ 498,882
Effective Rate	8.92%			8.92%
Stated interest rate	8.75%
8.750% subordinated debentures, due May 2018 | Subordinated Notes | Subsequent Event
Debt Instrument [Line Items]
Stated interest rate		8.75%
Re-purchase of REIT preferred notes		$ 307,800
Subordinated term loan, due February 2019
Debt Instrument [Line Items]
Subordinated term loan, Balance	$ 111,697			$ 122,313
Effective Rate	7.12%			6.78%
FHLB advances, maturing through July 2019
Debt Instrument [Line Items]
FHLB advances, Balance	$ 4,550,000			$ 5,950,000
Effective Rate	1.41%			0.85%
Securities sold under repurchase agreements
Debt Instrument [Line Items]
Effective Rate	1.35%			0.00%
REIT preferred, due May 2020
Debt Instrument [Line Items]
Real estate investment trust (REIT) preferred, due May 2020	$ 143,814			$ 156,457
Effective Rate	13.30%			13.46%
Re-purchase of REIT preferred notes			$ 14,200
Subordinated term loan, due August 2022
Debt Instrument [Line Items]
Subordinated term loan, Balance	$ 28,524			$ 29,202
Effective Rate	8.89%			8.35%

BORROWINGS (SC) (Details)

BORROWINGS (SC) (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Debt Instrument [Line Items]
Balance	$ 101,100,000	$ 114,400,000
SC
Debt Instrument [Line Items]
Balance	48,099,673,000	46,472,073,000
Restricted Cash Pledged	$ 1,858,344,000	$ 1,924,467,000
SC | Maximum
Debt Instrument [Line Items]
Effective Rate	2.86%	2.86%
SC | Revolving Credit Facility
Debt Instrument [Line Items]
Balance	$ 5,231,288,000	$ 9,414,817,000
Committed Amount	$ 13,058,456,000	$ 13,393,309,000
Effective Rate	2.63%	2.36%
Assets Pledged	$ 5,925,343,000	$ 8,606,745,000
Restricted Cash Pledged	$ 121,659,000	$ 188,730,000
SC | Revolving Credit Facility | Maximum
Debt Instrument [Line Items]
Facility rolling maturity period	1 year	1 year
SC | Revolving Credit Facility | Warehouse line, maturing on various dates
Debt Instrument [Line Items]
Balance	$ 258,545,000	$ 462,085,000
Committed Amount	$ 1,250,000,000	$ 1,250,000,000
Effective Rate	1.21%	2.52%
Assets Pledged	$ 387,668,000	$ 653,014,000
Restricted Cash Pledged	11,554,000	14,916,000
SC | Revolving Credit Facility | Warehouse line, due November 2018
Debt Instrument [Line Items]
Balance	57,820,000	0
Committed Amount	$ 500,000,000	$ 500,000,000
Effective Rate	4.54%	2.07%
Assets Pledged	$ 63,712,000	$ 0
Restricted Cash Pledged	2,215,000	0
SC | Revolving Credit Facility | Warehouse line, due August 2018
Debt Instrument [Line Items]
Balance	0	534,220,000
Committed Amount	$ 780,000,000	$ 780,000,000
Effective Rate	1.39%	1.98%
Assets Pledged	$ 2,329,000	$ 608,025,000
Restricted Cash Pledged	121,000	24,520,000
SC | Revolving Credit Facility | Warehouse line, due August 2018
Debt Instrument [Line Items]
Balance	2,766,543,000	3,119,943,000
Committed Amount	$ 3,120,000,000	$ 3,120,000,000
Effective Rate	2.22%	1.91%
Assets Pledged	$ 3,724,088,000	$ 4,700,774,000
Restricted Cash Pledged	61,367,000	70,991,000
SC | Revolving Credit Facility | Warehouse line, due October 2018
Debt Instrument [Line Items]
Balance	445,277,000
Committed Amount	$ 1,800,000,000
Effective Rate	3.45%
Assets Pledged	$ 661,090,000
Restricted Cash Pledged	12,644,000
SC | Revolving Credit Facility | Warehouse line, due October 2018
Debt Instrument [Line Items]
Balance	87,965,000	202,000,000
Committed Amount	$ 400,000,000	$ 400,000,000
Effective Rate	3.72%	2.22%
Assets Pledged	$ 132,197,000	$ 290,867,000
Restricted Cash Pledged	2,852,000	5,435,000
SC | Revolving Credit Facility | Warehouse line, due October 2018
Debt Instrument [Line Items]
Balance		702,377,000
Committed Amount		$ 1,800,000,000
Effective Rate		2.51%
Assets Pledged		$ 994,684,000
Restricted Cash Pledged		23,378,000
SC | Revolving Credit Facility | Warehouse line, due January 2018
Debt Instrument [Line Items]
Balance	181,083,000	153,784,000
Committed Amount	$ 500,000,000	$ 500,000,000
Effective Rate	2.96%	3.17%
Assets Pledged	$ 276,519,000	$ 213,578,000
Restricted Cash Pledged	0	0
SC | Revolving Credit Facility | Warehouse line, due November 2018
Debt Instrument [Line Items]
Balance	274,499,000	578,999,000
Committed Amount	$ 1,000,000,000	$ 1,000,000,000
Effective Rate	3.44%	1.56%
Assets Pledged	$ 401,219,000	$ 850,758,000
Restricted Cash Pledged	7,920,000	17,642,000
SC | Revolving Credit Facility | Warehouse line, due October 2017
Debt Instrument [Line Items]
Balance	235,700,000	243,100,000
Committed Amount	$ 300,000,000	$ 300,000,000
Effective Rate	2.67%	2.38%
Assets Pledged	$ 276,521,000	$ 295,045,000
Restricted Cash Pledged	9,278,000	9,235,000
SC | Revolving Credit Facility | Repurchase facility, due December 2017
Debt Instrument [Line Items]
Balance	254,120,000	507,800,000
Committed Amount	$ 254,120,000	$ 507,800,000
Effective Rate	3.35%	2.83%
Assets Pledged	$ 0	$ 0
Restricted Cash Pledged	13,708,000	22,613,000
SC | Revolving Credit Facility | Repurchase facility, due April 2017
Debt Instrument [Line Items]
Balance		235,509,000
Committed Amount		$ 235,509,000
Effective Rate		2.04%
Assets Pledged		$ 0
Restricted Cash Pledged		0
SC | Revolving Credit Facility | Repurchase facility, due April 2018
Debt Instrument [Line Items]
Balance	202,311,000
Committed Amount	$ 202,311,000
Effective Rate	2.62%
Assets Pledged	$ 0
Restricted Cash Pledged	0
SC | Revolving Credit Facility | Repurchase facility, due March 2018
Debt Instrument [Line Items]
Balance	148,690,000
Committed Amount	$ 148,690,000
Effective Rate	3.88%
Assets Pledged	$ 0
Restricted Cash Pledged	0
SC | Revolving Credit Facility | Repurchase facility, due November 2017
Debt Instrument [Line Items]
Balance	53,335,000
Committed Amount	$ 53,335,000
Effective Rate	2.43%
Assets Pledged	$ 0
Restricted Cash Pledged	0
SC | Revolving Credit Facility | Line of credit with related party, due December 2017
Debt Instrument [Line Items]
Balance		1,000,000,000
Committed Amount		$ 1,000,000,000
Effective Rate		2.86%
Assets Pledged		$ 0
Restricted Cash Pledged		0
SC | Revolving Credit Facility | Line of credit with related party, due December 2017
Debt Instrument [Line Items]
Balance	0	500,000,000
Committed Amount	$ 1,000,000,000	$ 500,000,000
Effective Rate	3.04%	3.04%
Assets Pledged	$ 0	$ 0
Restricted Cash Pledged	0	0
SC | Revolving Credit Facility | Line of credit with related party, due December 2018
Debt Instrument [Line Items]
Balance		175,000,000
Committed Amount		$ 500,000,000
Effective Rate		3.87%
Assets Pledged		$ 0
Restricted Cash Pledged		0
SC | Revolving Credit Facility | Line of credit with related party, due December 2018
Debt Instrument [Line Items]
Balance	0	1,000,000,000
Committed Amount	$ 1,000,000,000	$ 1,000,000,000
Effective Rate	3.09%	2.88%
Assets Pledged	$ 0	$ 0
Restricted Cash Pledged	0	0
SC | Revolving Credit Facility | Line of credit with related party, due December 2018
Debt Instrument [Line Items]
Balance	265,400,000
Committed Amount	$ 750,000,000
Effective Rate	3.77%
Assets Pledged	$ 0
Restricted Cash Pledged	0
SC | Revolving Credit Facility | Line of credit with related party
Debt Instrument [Line Items]
Unsecured debt	$ 0	$ 1,300,000,000

BORROWINGS (Secured Structured

BORROWINGS (Secured Structured Financings) (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Debt Instrument [Line Items]
Initial Note Amounts Issued	$ 101,100	$ 114,400
SC
Debt Instrument [Line Items]
Balance	23,261,316	21,616,950
Initial Note Amounts Issued	48,099,673	46,472,073
Collateral	29,548,440	29,496,411
Restricted Cash	$ 1,858,344	$ 1,924,467
SC | Minimum
Debt Instrument [Line Items]
Initial Weighted Average Interest Rate Range	0.88%	0.88%
SC | Maximum
Debt Instrument [Line Items]
Initial Weighted Average Interest Rate Range	2.86%	2.86%
SC | SC public securitizations, maturing on various dates
Debt Instrument [Line Items]
Balance	$ 14,930,690	$ 13,444,543
Initial Note Amounts Issued	35,870,432	32,386,082
Collateral	19,625,345	17,474,524
Restricted Cash	$ 1,487,227	$ 1,423,599
SC | SC public securitizations, maturing on various dates | Minimum
Debt Instrument [Line Items]
Initial Weighted Average Interest Rate Range	0.90%	0.89%
SC | SC public securitizations, maturing on various dates | Maximum
Debt Instrument [Line Items]
Initial Weighted Average Interest Rate Range	2.80%	2.46%
SC | SC privately issued amortizing notes, maturing on various dates
Debt Instrument [Line Items]
Balance	$ 8,330,626	$ 8,172,407
Initial Note Amounts Issued	12,229,241	14,085,991
Collateral	9,923,095	12,021,887
Restricted Cash	$ 371,117	$ 500,868
SC | SC privately issued amortizing notes, maturing on various dates | Minimum
Debt Instrument [Line Items]
Initial Weighted Average Interest Rate Range	0.88%	0.88%
SC | SC privately issued amortizing notes, maturing on various dates | Maximum
Debt Instrument [Line Items]
Initial Weighted Average Interest Rate Range	2.86%	2.86%

DERIVATIVES (Narrative) (Detail

DERIVATIVES (Narrative) (Details) - USD ($)	9 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Credit Risk Contingent Features
Fair value of derivatives with credit risk contingent feature associated with credit ratings	$ 7,800,000
Additional collateral required	0
Fair value of derivatives with credit risk contingent features	21,200,000	$ 27,000,000
Collateral posted	19,100,000	$ 28,300,000
Cash Flow Hedges
Cash flow hedge gains to be reclassified within next twelve months	1,400,000
Fair value hedges
Derivative [Line Items]
Notional amount	$ 650,000,000

DERIVATIVES (Derivatives Design

DERIVATIVES (Derivatives Designated in Hedge Relationships) (Details) - Designated as hedging instrument - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Derivative [Line Items]
Notional Amount	$ 9,235,818	$ 10,124,172
Asset, Total	40,640	45,681
Liability, Total	$ 56,812	$ 59,812
Weighted Average Receive Rate	1.33%	0.91%
Weighted Average Pay Rate	1.24%	1.03%
Weighted Average
Derivative [Line Items]
Weighted Average Life (Years)	2 years 250 days	3 years 3 days
Cash flow hedges | Pay fixed — receive floating interest rate swaps
Derivative [Line Items]
Notional Amount	$ 5,235,818	$ 8,124,172
Asset, Cash flow hedges	40,173	45,681
Liability, Cash flow hedges	$ 5,304	$ 5,083
Weighted Average Receive Rate	1.27%	0.83%
Weighted Average Pay Rate	1.25%	1.13%
Cash flow hedges | Pay fixed — receive floating interest rate swaps | Weighted Average
Derivative [Line Items]
Weighted Average Life (Years)	2 years 95 days	2 years 208 days
Cash flow hedges | Pay variable - receive fixed interest rate swaps
Derivative [Line Items]
Notional Amount	$ 4,000,000	$ 2,000,000
Asset, Cash flow hedges	467	0
Liability, Cash flow hedges	$ 51,508	$ 54,729
Weighted Average Receive Rate	1.41%	1.19%
Weighted Average Pay Rate	1.24%	0.62%
Cash flow hedges | Pay variable - receive fixed interest rate swaps | Weighted Average
Derivative [Line Items]
Weighted Average Life (Years)	3 years 83 days	4 years 287 days

DERIVATIVES (Other Derivatives)

DERIVATIVES (Other Derivatives) (Details) - Not designated as hedging instrument - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Derivative Instruments Not Designated as Hedging Instruments [Abstract]
Notional	$ 51,328,109	$ 47,594,597
Asset derivatives Fair value	397,329	375,649
Liability derivatives Fair value	326,389	323,326
Other
Derivative Instruments Not Designated as Hedging Instruments [Abstract]
Notional	1,239,201	1,265,583
Asset derivatives Fair value	9,307	12,293
Liability derivatives Fair value	14,292	16,325
Foreign exchange contracts
Derivative Instruments Not Designated as Hedging Instruments [Abstract]
Notional	3,056,076	3,366,483
Asset derivatives Fair value	33,767	56,742
Liability derivatives Fair value	35,550	46,430
Interest rate swap agreements
Derivative Instruments Not Designated as Hedging Instruments [Abstract]
Notional	1,507,232	1,064,289
Asset derivatives Fair value	8,801	2,075
Liability derivatives Fair value	1,884	2,647
Interest rate cap agreements
Derivative Instruments Not Designated as Hedging Instruments [Abstract]
Notional	11,927,449	9,491,468
Asset derivatives Fair value	116,646	76,387
Liability derivatives Fair value	26,255	0
Options for interest rate cap agreements
Derivative Instruments Not Designated as Hedging Instruments [Abstract]
Notional	11,900,578	9,463,935
Asset derivatives Fair value	26,304	0
Liability derivatives Fair value	116,563	76,281
Total return settlement
Derivative Instruments Not Designated as Hedging Instruments [Abstract]
Notional	0	658,471
Asset derivatives Fair value	0	0
Liability derivatives Fair value	0	30,618
Mortgage banking derivatives
Derivative Instruments Not Designated as Hedging Instruments [Abstract]
Notional	866,508	1,241,705
Asset derivatives Fair value	6,484	11,731
Liability derivatives Fair value	605	1,635
Mortgage banking derivatives | Forward commitments to sell loans
Derivative Instruments Not Designated as Hedging Instruments [Abstract]
Notional	354,698	693,137
Asset derivatives Fair value	586	8,577
Liability derivatives Fair value	0	0
Mortgage banking derivatives | Interest rate lock commitments
Derivative Instruments Not Designated as Hedging Instruments [Abstract]
Notional	181,810	253,568
Asset derivatives Fair value	2,564	2,316
Liability derivatives Fair value	0	0
Mortgage banking derivatives | Mortgage servicing
Derivative Instruments Not Designated as Hedging Instruments [Abstract]
Notional	330,000	295,000
Asset derivatives Fair value	3,334	838
Liability derivatives Fair value	605	1,635
Customer related derivatives
Derivative Instruments Not Designated as Hedging Instruments [Abstract]
Notional	20,831,065	21,042,663
Asset derivatives Fair value	196,020	216,421
Liability derivatives Fair value	131,240	149,390
Customer related derivatives | Swaps receive fixed
Derivative Instruments Not Designated as Hedging Instruments [Abstract]
Notional	9,175,060	9,646,151
Asset derivatives Fair value	106,446	127,123
Liability derivatives Fair value	42,410	49,642
Customer related derivatives | Swaps pay fixed
Derivative Instruments Not Designated as Hedging Instruments [Abstract]
Notional	9,441,107	9,785,170
Asset derivatives Fair value	74,067	85,877
Liability derivatives Fair value	74,939	97,759
Customer related derivatives | Other
Derivative Instruments Not Designated as Hedging Instruments [Abstract]
Notional	2,214,898	1,611,342
Asset derivatives Fair value	15,507	3,421
Liability derivatives Fair value	$ 13,891	$ 1,989

DERIVATIVES (Income Statement E

DERIVATIVES (Income Statement Effect) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Cross-currency swaps | Miscellaneous income | Fair value hedges
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) recognized on all derivatives	$ 0	$ 0	$ 0	$ 174
Interest rate swaps | Miscellaneous income | Fair value hedges
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) recognized on all derivatives	(235)	190	(2,397)	1,959
Pay fixed-receive variable interest rate swaps | Net interest income | Cash flow hedges
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) recognized on all derivatives	(1,846)	(254)	(8,317)	(4,379)
Pay variable receive-fixed interest rate swap | Net interest income | Cash flow hedges
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) recognized on all derivatives	(1,668)	0	(7,955)	0
Forward commitments to sell loans | Mortgage banking income
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) recognized on all derivatives	(667)	4,128	(7,991)	(4,348)
Interest rate lock commitments | Mortgage banking income
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) recognized on all derivatives	(332)	(793)	248	6,645
Mortgage servicing | Mortgage banking income
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) recognized on all derivatives	1,525	(2,803)	3,525	21,024
Customer related derivatives | Miscellaneous income
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) recognized on all derivatives	627	24,108	(2,385)	18,985
Foreign exchange | Miscellaneous income
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) recognized on all derivatives	1,951	967	5,097	4,694
Interest rate swaps, caps, and options | Miscellaneous income
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) recognized on all derivatives	1,918	4,329	3,429	(1,790)
Interest rate swaps, caps, and options | Net interest income
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) recognized on all derivatives	(552)	12,391	3,110	42,563
Total return settlement | Other administrative expenses
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) recognized on all derivatives	0	343	(505)	(2,337)
Other | Miscellaneous income
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) recognized on all derivatives	$ (303)	$ (765)	$ (1,247)	$ 974

DERIVATIVES (Offsetting of Fina

DERIVATIVES (Offsetting of Financial Assets) (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Offsetting Assets [Line Items]
Gross Amounts of Recognized Assets, Total derivatives subject to a master netting arrangement or similar arrangement	$ 435,160	$ 419,733
Gross Amounts Offset in the Condensed Consolidated Balance Sheet, Total Derivative Assets	6,702	7,551
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheet, Total derivatives subject to a master netting arrangement or similar arrangement	428,458	412,182
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet - Financial Instruments, Total Derivative Assets	4,940	4,484
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet - Cash Collateral Received, Total Derivative Assets	113,034	61,164
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet - Net Amount, Total derivatives subject to a master netting arrangement or similar arrangement	310,484	346,534
Total derivatives not subject to a master netting arrangement or similar arrangement	2,809	1,597
Gross Amounts of Recognized Assets, Total Derivative Assets	437,969	421,330
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheet, Total Derivative Assets	431,267	413,779
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet - Net Amount, Total Derivative Assets	313,293	348,131
Other derivative activities
Offsetting Assets [Line Items]
Gross Amounts of Recognized Assets, Total derivatives subject to a master netting arrangement or similar arrangement	394,520	374,052
Gross Amounts Offset in the Condensed Consolidated Balance Sheet, Total Derivative Assets	6,702	7,551
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheet, Total derivatives subject to a master netting arrangement or similar arrangement	387,818	366,501
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet - Financial Instruments, Total Derivative Assets	4,940	4,484
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet - Cash Collateral Received, Total Derivative Assets	90,510	39,474
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet - Net Amount, Total derivatives subject to a master netting arrangement or similar arrangement	292,368	322,543
Cash flow hedges
Offsetting Assets [Line Items]
Gross Amounts of Recognized Assets, Total derivatives subject to a master netting arrangement or similar arrangement	40,640	45,681
Gross Amounts Offset in the Condensed Consolidated Balance Sheet, Total Derivative Assets	0	0
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheet, Total derivatives subject to a master netting arrangement or similar arrangement	40,640	45,681
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet - Financial Instruments, Total Derivative Assets	0	0
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet - Cash Collateral Received, Total Derivative Assets	22,524	21,690
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet - Net Amount, Total derivatives subject to a master netting arrangement or similar arrangement	$ 18,116	$ 23,991

DERIVATIVES (Offsetting of Fi94

DERIVATIVES (Offsetting of Financial Liabilities) (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Offsetting Liabilities [Line Items]
Gross Amounts of Recognized Liabilities, Total derivatives subject to a master netting arrangement or similar arrangement	$ 383,201	$ 352,520
Gross Amounts Offset in the Condensed Consolidated Balance Sheet	21,503	34,197
Net Amounts of Liabilities Presented in the Condensed Consolidated Balance Sheet, Total derivatives subject to a master netting arrangement or similar arrangement	361,698	318,323
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet, Cash Collateral Pledged, Total Derivative Liabilities	219,046	205,994
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet, Net Amount, Total derivatives subject to a master netting arrangement or similar arrangement	235,990	163,373
Total derivatives not subject to a master netting arrangement or similar arrangement		30,618
Gross Amounts of Recognized Liabilities, Total Derivative Liabilities		383,138
Net Amounts of Liabilities Presented in the Condensed Consolidated Balance Sheet, Total Derivative Liabilities		348,941
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet, Net Amount, Total Derivatives Liabilities		193,991
Gross Amounts of Recognized Liabilities, Reverse repurchase, securities borrowing, and similar arrangement	20,000
Gross Amounts Offset in the Condensed Consolidated Balance Sheet, Reverse repurchase, securities borrowing, and similar arrangement	0
Net Amounts of Liabilities Presented in the Condensed Consolidated Balance Sheet, Reverse repurchase, securities borrowing, and similar arrangement	20,000
Reverse repurchase, securities borrowing, and similar arrangement	0
Reverse repurchase, securities borrowing, and similar arrangement	20,000
Gross Amounts of Recognized Liabilities, Total Financial Liabilities	403,201
Gross Amounts Offset in the Condensed Consolidated Balance Sheet, Total Financial Liabilities	21,503
Net Amounts of Liabilities Presented in the Condensed Consolidated Balance Sheet, Total Financial Liabilities	381,698
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet, Cash Collateral Pledged, Total Financial Liabilities	219,046
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet, Net Amount, Total Financial Liabilities	255,990
Other derivative activities
Offsetting Liabilities [Line Items]
Gross Amounts of Recognized Liabilities, Total derivatives subject to a master netting arrangement or similar arrangement	326,389	292,708
Gross Amounts Offset in the Condensed Consolidated Balance Sheet	21,503	34,197
Net Amounts of Liabilities Presented in the Condensed Consolidated Balance Sheet, Total derivatives subject to a master netting arrangement or similar arrangement	304,886	258,511
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet, Cash Collateral Pledged, Total Derivative Liabilities	68,896	95,138
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet, Net Amount, Total derivatives subject to a master netting arrangement or similar arrangement	235,990	163,373
Cash flow hedges
Offsetting Liabilities [Line Items]
Gross Amounts of Recognized Liabilities, Total derivatives subject to a master netting arrangement or similar arrangement	56,812	59,812
Gross Amounts Offset in the Condensed Consolidated Balance Sheet	0	0
Net Amounts of Liabilities Presented in the Condensed Consolidated Balance Sheet, Total derivatives subject to a master netting arrangement or similar arrangement	56,812	59,812
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet, Cash Collateral Pledged, Total Derivative Liabilities	150,150	110,856
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet, Net Amount, Total derivatives subject to a master netting arrangement or similar arrangement	$ 0	$ 0

INCOME TAXES (Details)

INCOME TAXES (Details)	Dec. 15, 2016USD ($)	Sep. 30, 2017USD ($)	Sep. 30, 2016USD ($)	Sep. 30, 2017USD ($)	Sep. 30, 2016USD ($)	Dec. 31, 2009USD ($)transaction	Dec. 31, 2007USD ($)	Dec. 31, 2016USD ($)
Income Tax Disclosure [Abstract]
Income tax provision		$ 93,448,000	$ 108,320,000	$ 264,368,000	$ 339,968,000
Effective tax rate		28.30%	32.40%	27.70%	35.80%
Number of financing transactions related to lawsuit | transaction						2
Transaction amount related to lawsuit seeking refund of taxes paid						$ 1,200,000,000
Income Tax Contingency [Line Items]
Disallowed interest expense and transaction costs deductions						74,600,000
Penalties and interest expense						$ 92,500,000
Tax reserve								$ 36,000,000
Reasonably possible decrease in reserve for uncertain tax positions		$ 36,000,000		$ 36,000,000
Reasonably possible increase in reserve for uncertain tax positions		$ 0		$ 0
Foreign
Income Tax Contingency [Line Items]
Foreign taxes paid							$ 264,000,000
Settled Litigation
Income Tax Contingency [Line Items]
Tax reserve								$ 230,100,000
Settled Litigation | U.K.
Income Tax Contingency [Line Items]
Foreign taxes paid	$ 132,000,000

ACCUMULATED OTHER COMPREHENSI96

ACCUMULATED OTHER COMPREHENSIVE INCOME / (LOSS) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Accumulated Other Comprehensive Income (Loss) [Line Items]
Total other comprehensive income/(loss), pretax activity	$ 9,461	$ (39,637)	$ 73,789	$ 179,396
Total other comprehensive income/(loss), tax effect	(2,858)	22,598	(25,791)	(63,401)
TOTAL OTHER COMPREHENSIVE INCOME/(LOSS), NET OF TAX	6,603	(17,039)	47,998	115,995
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Equity, Beginning balance			22,378,758	21,847,100
Net Activity	6,603	(17,039)	47,998	115,995
Equity, Ending balance	23,469,800	22,463,252	23,469,800	22,463,252
Net unrealized (losses)/gains on cash flow hedge derivative financial instruments
Accumulated Other Comprehensive Income (Loss) [Line Items]
Other comprehensive income/(loss), pretax activity	5,298	69,464	12,469	(11,538)
Other comprehensive income/(loss), tax effect	(955)	(15,775)	(2,950)	15,117
Other comprehensive income/(loss), net activity	4,343	53,689	9,519	3,579
Reclassification adjustment, pretax activity	(6,837)	254	(8,315)	4,379
Reclassification adjustment, tax effect	2,002	(115)	2,340	(1,430)
Reclassification adjustment, net activity	(4,835)	139	(5,975)	2,949
Total other comprehensive income/(loss), pretax activity	(1,539)	69,718	4,154	(7,159)
Total other comprehensive income/(loss), tax effect	1,047	(15,890)	(610)	13,687
TOTAL OTHER COMPREHENSIVE INCOME/(LOSS), NET OF TAX	(492)	53,828	3,544	6,528
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Equity, Beginning balance	(2,689)	(63,881)	(6,725)	(16,581)
Net Activity	(492)	53,828	3,544	6,528
Equity, Ending balance	(3,181)	(10,053)	(3,181)	(10,053)
Net unrealized gains/(losses) on investment securities available-for-sale
Accumulated Other Comprehensive Income (Loss) [Line Items]
Other comprehensive income/(loss), pretax activity	16,795	(105,270)	83,175	246,508
Other comprehensive income/(loss), tax effect	(5,910)	38,852	(29,892)	(99,376)
Other comprehensive income/(loss), net activity	10,885	(66,418)	53,283	147,132
Reclassification adjustment, pretax activity		0		(57,726)
Reclassification adjustment, tax effect		0		23,380
Reclassification adjustment, net activity		0		(34,346)
Total other comprehensive income/(loss), pretax activity	10,088	(105,270)	66,899	188,782
Total other comprehensive income/(loss), tax effect	(3,550)	38,852	(24,043)	(75,996)
TOTAL OTHER COMPREHENSIVE INCOME/(LOSS), NET OF TAX	6,538	(66,418)	42,856	112,786
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Equity, Beginning balance	(94,436)	83,262	(130,754)	(95,942)
Net Activity	6,538	(66,418)	42,856	112,786
Equity, Ending balance	(87,898)	16,844	(87,898)	16,844
Reclassification adjustment for net (gains)/losses included in net income/(expense) on non-OTTI securities
Accumulated Other Comprehensive Income (Loss) [Line Items]
Reclassification adjustment, pretax activity	(6,707)	0	(16,276)	(57,770)
Reclassification adjustment, tax effect	2,360	0	5,849	23,398
Reclassification adjustment, net activity	(4,347)	0	(10,427)	(34,372)
Reclassification adjustment for net (gains)/losses included in net income/(expense) on OTTI securities
Accumulated Other Comprehensive Income (Loss) [Line Items]
Reclassification adjustment, pretax activity	0	0	0	44
Reclassification adjustment, tax effect	0	0	0	(18)
Reclassification adjustment, net activity	0	0	0	26
Pension and post-retirement actuarial gains/(losses)
Accumulated Other Comprehensive Income (Loss) [Line Items]
Total other comprehensive income/(loss), pretax activity	912	(4,085)	2,736	(2,227)
Total other comprehensive income/(loss), tax effect	(355)	(364)	(1,138)	(1,092)
TOTAL OTHER COMPREHENSIVE INCOME/(LOSS), NET OF TAX	557	(4,449)	1,598	(3,319)
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Equity, Beginning balance	(54,688)	(56,877)	(55,729)	(58,007)
Net Activity	557	(4,449)	1,598	(3,319)
Equity, Ending balance	(54,131)	(61,326)	(54,131)	(61,326)
Accumulated other comprehensive (loss)/income
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Equity, Beginning balance	(151,813)	(37,496)	(193,208)	(170,530)
Equity, Ending balance	$ (145,210)	$ (54,535)	$ (145,210)	$ (54,535)

COMMITMENTS, CONTINGENCIES AN97

COMMITMENTS, CONTINGENCIES AND GUARANTEES (Other Commitments) (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Other Commitments [Line Items]
Lines of credit outstanding	$ 101,100	$ 114,400
Total commitments	30,863,037	31,110,538
Commitments to extend credit
Other Commitments [Line Items]
Other commitments	29,128,608	28,889,904
Letters of credit
Other Commitments [Line Items]
Other commitments	1,608,257	2,071,089
Letters of credit	1,608,257	2,071,089
Unsecured revolving lines of credit
Other Commitments [Line Items]
Lines of credit outstanding	27,126	30,547
Recourse exposure on sold loans
Other Commitments [Line Items]
Other commitments	70,036	69,877
Commitments to sell loans
Other Commitments [Line Items]
Other commitments	$ 29,010	$ 49,121

COMMITMENTS, CONTINGENCIES AN98

COMMITMENTS, CONTINGENCIES AND GUARANTEES (Commitments to Extend Credit) (Details) - Commitments to extend credit - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Other Commitments [Line Items]
Commitments that can be canceled without notice	$ 6,800,000	$ 6,300,000
Commitments to extend credit expiring per period:
1 year or less	5,223,450	5,656,552
Over 1 year to 3 years	5,226,031	5,265,685
Over 3 years to 5 years	3,909,397	4,680,057
Over 5 years	14,769,730	13,287,610
Total	$ 29,128,608	$ 28,889,904
Commitment period	5 years

COMMITMENTS, CONTINGENCIES AN99

COMMITMENTS, CONTINGENCIES AND GUARANTEES (Letters of Credit) (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2017	Jun. 30, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Dec. 31, 2015
Other Commitments [Line Items]
Reserve for unfunded lending commitments	$ 116,086	$ 111,811	$ 122,419	$ 134,565	$ 156,898	$ 149,021
Lines of credit outstanding	$ 101,100		114,400
Letters of credit
Other Commitments [Line Items]
Commitments, weighted average term	1 year 1 month 9 days
Commitment amount	$ 1,608,257		2,071,089
Reserve for unfunded lending commitments	15,000		8,100
Letters of credit expiring per period:
1 year or less	1,047,330		1,360,495
Over 1 year to 3 years	463,334		399,866
Over 3 years to 5 years	68,451		283,975
Over 5 years	29,142		26,753
Total	$ 1,608,257		$ 2,071,089

COMMITMENTS, CONTINGENCIES A100

COMMITMENTS, CONTINGENCIES AND GUARANTEES (Loans Sold with Recourse and Commitments to Sell Loans) (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Recourse exposure on sold loans
Other Commitments [Line Items]
Retained credit risk, multifamily servicing	$ 1.6	$ 3.8
Recourse exposure on sold loans | FNMA | Multifamily loans
Other Commitments [Line Items]
Loans sold with recourse, unpaid principal balance	$ 152.6	341.7
Loans sold with recourse, portion of first credit loss position retained, percent	100.00%
Value of underlying collateral	$ 34.4	$ 34.4
Commitments to sell loans
Other Commitments [Line Items]
Forward contracts maturity period (less than)	1 year

COMMITMENTS, CONTINGENCIES A101

COMMITMENTS, CONTINGENCIES AND GUARANTEES (SC Commitments) (Details) - USD ($)	Nov. 13, 2015	Sep. 30, 2017	Dec. 31, 2015	May 01, 2017	Jan. 31, 2017	Dec. 31, 2016	Jun. 29, 2015
Long-term Purchase Commitment [Line Items]
Accrued legal and regulatory liabilities		$ 63,700,000				$ 98,800,000
Forward commitments to sell loans
Long-term Purchase Commitment [Line Items]
Accrued commitments		29,010,000				49,121,000
Loan purchase commitments | CBP
Long-term Purchase Commitment [Line Items]
Accrued commitments		4,900,000				4,600,000
SC
Long-term Purchase Commitment [Line Items]
Loans subject of a demand to repurchase		$ 0
Servicer payments period		6 years
Minimum sales commitment, charged off loan receivables	$ 350,000,000	$ 200,000,000					$ 275,000,000
Threshold for sales subject to market price check (over)	$ 275,000,000
Minimum sales commitment, loans receivable, written off, remaining		108,400,000				166,200,000
SC | Separation Agreement | Chief Executive Officer
Long-term Purchase Commitment [Line Items]
Compensation liability		115,100,000
SC | Chrysler
Long-term Purchase Commitment [Line Items]
Financing dedicated to FCA retail financing		$ 4,500,000,000
Commitment to meet escalating penetration rates, period		5 years
SC | Maximum
Long-term Purchase Commitment [Line Items]
Total commitments					$ 300,000,000
Purchase commitment, repurchase rate (up to) (as a percent)			9.99%
Purchase commitment, exercise of repurchase rights, retainer rate (up to) (as a percent)			20.00%
SC | Maximum | CBP
Long-term Purchase Commitment [Line Items]
Loss-sharing payment percentage		0.50%
SC | Minimum | Chrysler
Long-term Purchase Commitment [Line Items]
Funding available for dealer inventory financing		$ 5,000,000,000
SC | Other miscellaneous contingencies
Long-term Purchase Commitment [Line Items]
Accrued legal and regulatory liabilities		8,600,000				0
SC | Forward commitments to sell loans | Obligation to repurchase receivables sold
Long-term Purchase Commitment [Line Items]
Total commitments		12,900,000				12,600,000
SC | Revenue sharing payments and gain-sharing payments to FCA | Chrysler
Long-term Purchase Commitment [Line Items]
Accrued commitments		13,300,000				10,100,000
SC | Servicer performance payment
Long-term Purchase Commitment [Line Items]
Accrued commitments		$ 8,100,000				$ 9,800,000
SC | Loan purchase commitments | Maximum | CBP
Long-term Purchase Commitment [Line Items]
Loan purchase commitment amount (lesser of)				$ 200,000,000
SC | Loan purchase commitments | Minimum | CBP
Long-term Purchase Commitment [Line Items]
Loan purchase commitment amount (lesser of)				$ 50,000,000

COMMITMENTS, CONTINGENCIES A102

COMMITMENTS, CONTINGENCIES AND GUARANTEES (Impact From Hurricanes) (Details)	3 Months Ended
	Sep. 30, 2017USD ($)hurricane
Unusual or Infrequent Item, or Both [Line Items]
Estimate of possible loss	$ 18,000,000
Hurricanes | Greater Texas, Florida and Puerto Rico
Unusual or Infrequent Item, or Both [Line Items]
Number of significant hurricanes | hurricane	3
Increase in allowance for loan losses	$ 95,000,000
Hurricanes | Puerto Rico
Unusual or Infrequent Item, or Both [Line Items]
Estimate of possible loss	3,600,000,000
Hurricanes | Puerto Rico | Loans to Municipalities
Unusual or Infrequent Item, or Both [Line Items]
Estimate of possible loss	300,000,000
Hurricanes | Puerto Rico | Consumer
Unusual or Infrequent Item, or Both [Line Items]
Estimate of possible loss	1,700,000,000
Hurricanes | Puerto Rico | Commercial
Unusual or Infrequent Item, or Both [Line Items]
Estimate of possible loss	$ 1,600,000,000

COMMITMENTS, CONTINGENCIES A103

COMMITMENTS, CONTINGENCIES AND GUARANTEES (Legal and Regulatory Proceedings) (Details)	Sep. 12, 2016USD ($)	Jul. 14, 2016USD ($)	Mar. 26, 2015USD ($)	Feb. 25, 2015USD ($)	Sep. 30, 2017USD ($)claim	Dec. 31, 2014USD ($)	Oct. 13, 2017USD ($)	Dec. 31, 2016USD ($)
Loss Contingencies [Line Items]
Accrued legal and regulatory liabilities					$ 63,700,000			$ 98,800,000
Estimate of possible loss					18,000,000
SBNA
Loss Contingencies [Line Items]
Pending gain (loss) related to litigation settlement					$ 5,200,000
Identity Theft Protection Product Matter | SBNA
Loss Contingencies [Line Items]
Identity theft protection payments returned to customers			$ 6,000,000			$ 37,300,000
Overdraft Coverage Consent Order | SBNA
Loss Contingencies [Line Items]
Remediation payment		$ 10,000,000
Violation of Service Members Civil Relief Act | SC
Loss Contingencies [Line Items]
SCRA compliance period				5 years
Violation of Service Members Civil Relief Act | SC | Civil Fine
Loss Contingencies [Line Items]
Damages sought, value				$ 55,000
Violation of Service Members Civil Relief Act | SC | Civil Fine to Affected Service Members | Minimum
Loss Contingencies [Line Items]
Damages sought, value				9,400,000
Violation of Service Members Civil Relief Act | SC | Lost Equity for Each Repossession
Loss Contingencies [Line Items]
Damages sought, value				10,000
Violation of Service Members Civil Relief Act | SC | Sought to Collect Repossession-related Fees
Loss Contingencies [Line Items]
Damages sought, value				$ 5,000
Puerto Rico FINRA Arbitrations
Loss Contingencies [Line Items]
Number of FINRA arbitration cases | claim					270
Number of claims that remain pending | claim					181
Puerto Rico Closed-End Funds Shareholder Derivative and Class Action | Subsequent Event | Puerto Rico
Loss Contingencies [Line Items]
Bonds (more than)							$ 180,000,000
Closed-end funds							$ 101,000,000
Puerto Rico Closed-End Funds Shareholder Derivative and Class Action | Minimum
Loss Contingencies [Line Items]
Damages sought, value	$ 10,000,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($)	Apr. 17, 2017	Mar. 28, 2017	Jul. 16, 2014	Sep. 30, 2017	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016	Jul. 02, 2015
Related Party Transaction [Line Items]
Capital contribution from shareholder		$ 9,000,000			$ 9,000,000	$ 0
SC | Revolving Credit Facility
Related Party Transaction [Line Items]
Loan amount				$ 13,058,456,000	13,058,456,000		$ 13,393,309,000
SC | Chief Executive Officer | Modified Stock Option
Related Party Transaction [Line Items]
Share-based compensation, contingent liability				115,100,000	115,100,000
SBNA
Related Party Transaction [Line Items]
Sale of loans securitized				372,100,000
Gain (loss) from sale of loans					2,400,000
DDFS LLC | SC
Related Party Transaction [Line Items]
Equity method investment, ownership percentage								9.70%
DDFS LLC | SC | Loan Agreement
Related Party Transaction [Line Items]
Common stock pledged as collateral (in shares)			29,598,506
DDFS LLC | SC | Loan Agreement | Line of Credit | Revolving Credit Facility
Related Party Transaction [Line Items]
Loan amount			$ 300,000,000
Debt, principal balance				290,000,000	290,000,000		$ 290,000,000
Affiliated Entity | SC
Related Party Transaction [Line Items]
Sale of loans securitized				1,300,000,000	1,200,000,000
Gain (loss) from sale of loans				(6,800,000)	(13,000,000)
Due to related parties				14,100,000	14,100,000
Affiliated Entity | DDFS LLC | SC | Call Transaction
Related Party Transaction [Line Items]
Number of shares called by warrant								34,598,506
Proceeds payable upon consummation				$ 928,300,000	$ 928,300,000
Affiliated Entity | DDFS LLC | SC | Call Transaction | LIBOR
Related Party Transaction [Line Items]
Call transaction, basis spread on variable rate (as a percent)			1.00%
Affiliated Entity | DDFS LLC | SC | Amended and Restated Loan Agreement
Related Party Transaction [Line Items]
Minimum pledged collateral to outstanding principal requirement, percentage			150.00%
Minimum pledged collateral to outstanding principal requirement default, repayment of outstanding principal, percentage			200.00%
Affiliated Entity | DDFS LLC | SC | Amended and Restated Loan Agreement | Base Rate
Related Party Transaction [Line Items]
Basis spread on LIBOR (as a percent)	2.00%
Affiliated Entity | DDFS LLC | SC | Amended and Restated Loan Agreement | Federal Funds Rate
Related Party Transaction [Line Items]
Basis spread on LIBOR (as a percent)	0.50%

FAIR VALUE (General) (Details)

FAIR VALUE (General) (Details) - Recurring - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets	$ 18,215,758	$ 18,253,630
Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets	179,474	225,264
Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets	17,315,309	16,847,722
Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets	$ 720,975	$ 1,180,644
Percentage of level 3 assets to total assets held at fair value	4.00%
Percentage of level 3 assets to total assets	0.50%

FAIR VALUE (Fair Value Measurem

FAIR VALUE (Fair Value Measurements, Recurring) (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Jun. 30, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Dec. 31, 2015
Financial assets:
AFS investment securities	$ 17,233,046		$ 17,024,225
Trading securities	9,098		1,630
RICs held-for-investment	204,700		217,200
Derivatives	431,267		413,779
Total MSRs	146,958		150,343
Financial liabilities:
Derivatives			348,941
Residential MSRs
Financial assets:
MSRs	143,524	$ 146,091	146,589	$ 126,114	$ 117,792	$ 147,233
Total MSRs	147,000		150,300
U.S. Treasury securities
Financial assets:
AFS investment securities	1,668,107		1,856,857
Corporate debt
Financial assets:
AFS investment securities	43,895
ABS
Financial assets:
AFS investment securities	535,833		1,210,724
Equity securities
Financial assets:
AFS investment securities	10,827		11,151
State and municipal securities
Financial assets:
AFS investment securities	25		30
Recurring
Financial assets:
AFS investment securities	17,222,219		17,013,618
Trading securities	9,098		1,630
RICs held-for-investment	204,694		217,170
LHFS	198,254		453,293
MSRs	143,524		146,589
Total financial assets	18,215,758		18,253,630
Financial liabilities:
Total financial liabilities	383,201		383,138
Recurring | Mortgage banking interest rate lock commitments
Financial assets:
Derivatives	2,564		2,316
Recurring | Mortgage banking forward sell commitments
Financial assets:
Derivatives	586		8,577
Recurring | Customer related
Financial assets:
Derivatives	196,020		216,421
Financial liabilities:
Derivatives	131,240		149,390
Recurring | Foreign exchange
Financial assets:
Derivatives	33,767		56,742
Financial liabilities:
Derivatives	35,550		46,430
Recurring | Mortgage servicing
Financial assets:
Derivatives	3,334		838
Financial liabilities:
Derivatives	605		1,635
Recurring | Interest rate swaps
Financial assets:
Derivatives	8,801		2,075
Financial liabilities:
Derivatives	1,884		2,647
Recurring | Interest rate cap agreements
Financial assets:
Derivatives	142,950		76,387
Financial liabilities:
Derivatives	26,255
Recurring | Option for interest rate cap
Financial liabilities:
Derivatives	116,563		76,281
Recurring | Total return settlement
Financial liabilities:
Derivatives	0		30,618
Recurring | Other
Financial assets:
Derivatives	9,307		12,293
Financial liabilities:
Derivatives	14,292		16,325
Recurring | Cash flow
Financial assets:
Derivatives	40,640		45,681
Financial liabilities:
Derivatives	56,812		59,812
Recurring | U.S. Treasury securities
Financial assets:
AFS investment securities	1,668,107		1,856,857
Recurring | Corporate debt
Financial assets:
AFS investment securities	43,895
Recurring | ABS
Financial assets:
AFS investment securities	535,833		1,210,724
Recurring | Equity securities
Financial assets:
AFS investment securities	0		544
Equity securities excluded in accordance with adoption of ASU 2015-07	10,800		10,600
Recurring | State and municipal securities
Financial assets:
AFS investment securities	25		30
Recurring | MBS
Financial assets:
AFS investment securities	14,974,359		13,945,463
Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1)
Financial assets:
AFS investment securities	179,473		225,050
Trading securities	1		214
RICs held-for-investment	0		0
LHFS	0		0
MSRs	0		0
Total financial assets	179,474		225,264
Financial liabilities:
Total financial liabilities	0		0
Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | Mortgage banking interest rate lock commitments
Financial assets:
Derivatives	0		0
Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | Mortgage banking forward sell commitments
Financial assets:
Derivatives	0		0
Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | Customer related
Financial assets:
Derivatives	0		0
Financial liabilities:
Derivatives	0		0
Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | Foreign exchange
Financial assets:
Derivatives	0		0
Financial liabilities:
Derivatives	0		0
Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | Mortgage servicing
Financial assets:
Derivatives	0		0
Financial liabilities:
Derivatives	0		0
Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | Interest rate swaps
Financial assets:
Derivatives	0		0
Financial liabilities:
Derivatives	0		0
Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | Interest rate cap agreements
Financial assets:
Derivatives	0		0
Financial liabilities:
Derivatives	0
Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | Option for interest rate cap
Financial liabilities:
Derivatives	0		0
Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | Total return settlement
Financial liabilities:
Derivatives	0		0
Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | Other
Financial assets:
Derivatives	0		0
Financial liabilities:
Derivatives	0		0
Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | Cash flow
Financial assets:
Derivatives	0		0
Financial liabilities:
Derivatives	0		0
Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | U.S. Treasury securities
Financial assets:
AFS investment securities	179,473		224,506
Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | Corporate debt
Financial assets:
AFS investment securities	0
Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | ABS
Financial assets:
AFS investment securities	0		0
Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | Equity securities
Financial assets:
AFS investment securities	0		544
Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | State and municipal securities
Financial assets:
AFS investment securities	0		0
Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | MBS
Financial assets:
AFS investment securities	0		0
Recurring | Significant Other Observable Inputs (Level 2)
Financial assets:
AFS investment securities	16,672,562		15,974,001
Trading securities	9,097		1,416
RICs held-for-investment	0		0
LHFS	198,254		453,293
MSRs	0		0
Total financial assets	17,315,309		16,847,722
Financial liabilities:
Total financial liabilities	382,506		351,820
Recurring | Significant Other Observable Inputs (Level 2) | Mortgage banking interest rate lock commitments
Financial assets:
Derivatives	0		0
Recurring | Significant Other Observable Inputs (Level 2) | Mortgage banking forward sell commitments
Financial assets:
Derivatives	577		8,575
Recurring | Significant Other Observable Inputs (Level 2) | Customer related
Financial assets:
Derivatives	196,020		216,421
Financial liabilities:
Derivatives	131,240		149,390
Recurring | Significant Other Observable Inputs (Level 2) | Foreign exchange
Financial assets:
Derivatives	33,767		56,742
Financial liabilities:
Derivatives	35,550		46,430
Recurring | Significant Other Observable Inputs (Level 2) | Mortgage servicing
Financial assets:
Derivatives	3,334		838
Financial liabilities:
Derivatives	605		1,635
Recurring | Significant Other Observable Inputs (Level 2) | Interest rate swaps
Financial assets:
Derivatives	8,801		2,075
Financial liabilities:
Derivatives	1,884		2,647
Recurring | Significant Other Observable Inputs (Level 2) | Interest rate cap agreements
Financial assets:
Derivatives	142,950		76,387
Financial liabilities:
Derivatives	26,255
Recurring | Significant Other Observable Inputs (Level 2) | Option for interest rate cap
Financial liabilities:
Derivatives	116,563		76,281
Recurring | Significant Other Observable Inputs (Level 2) | Total return settlement
Financial liabilities:
Derivatives	0		0
Recurring | Significant Other Observable Inputs (Level 2) | Other
Financial assets:
Derivatives	9,307		12,293
Financial liabilities:
Derivatives	13,597		15,625
Recurring | Significant Other Observable Inputs (Level 2) | Cash flow
Financial assets:
Derivatives	40,640		45,681
Financial liabilities:
Derivatives	56,812		59,812
Recurring | Significant Other Observable Inputs (Level 2) | U.S. Treasury securities
Financial assets:
AFS investment securities	1,488,634		1,632,351
Recurring | Significant Other Observable Inputs (Level 2) | Corporate debt
Financial assets:
AFS investment securities	43,895
Recurring | Significant Other Observable Inputs (Level 2) | ABS
Financial assets:
AFS investment securities	165,649		396,157
Recurring | Significant Other Observable Inputs (Level 2) | Equity securities
Financial assets:
AFS investment securities	0		0
Recurring | Significant Other Observable Inputs (Level 2) | State and municipal securities
Financial assets:
AFS investment securities	25		30
Recurring | Significant Other Observable Inputs (Level 2) | MBS
Financial assets:
AFS investment securities	14,974,359		13,945,463
Recurring | Significant Unobservable Inputs (Level 3)
Financial assets:
AFS investment securities	370,184		814,567
Trading securities	0		0
RICs held-for-investment	204,694		217,170
LHFS	0		0
MSRs	143,524		146,589
Total financial assets	720,975		1,180,644
Financial liabilities:
Total financial liabilities	695		31,318
Recurring | Significant Unobservable Inputs (Level 3) | Mortgage banking interest rate lock commitments
Financial assets:
Derivatives	2,564		2,316
Recurring | Significant Unobservable Inputs (Level 3) | Mortgage banking forward sell commitments
Financial assets:
Derivatives	9		2
Recurring | Significant Unobservable Inputs (Level 3) | Customer related
Financial assets:
Derivatives	0		0
Financial liabilities:
Derivatives	0		0
Recurring | Significant Unobservable Inputs (Level 3) | Foreign exchange
Financial assets:
Derivatives	0		0
Financial liabilities:
Derivatives	0		0
Recurring | Significant Unobservable Inputs (Level 3) | Mortgage servicing
Financial assets:
Derivatives	0		0
Financial liabilities:
Derivatives	0		0
Recurring | Significant Unobservable Inputs (Level 3) | Interest rate swaps
Financial assets:
Derivatives	0		0
Financial liabilities:
Derivatives	0		0
Recurring | Significant Unobservable Inputs (Level 3) | Interest rate cap agreements
Financial assets:
Derivatives	0		0
Financial liabilities:
Derivatives	0
Recurring | Significant Unobservable Inputs (Level 3) | Option for interest rate cap
Financial liabilities:
Derivatives	0		0
Recurring | Significant Unobservable Inputs (Level 3) | Total return settlement
Financial liabilities:
Derivatives	0		30,618
Recurring | Significant Unobservable Inputs (Level 3) | Other
Financial assets:
Derivatives	0		0
Financial liabilities:
Derivatives	695		700
Recurring | Significant Unobservable Inputs (Level 3) | Cash flow
Financial assets:
Derivatives	0		0
Financial liabilities:
Derivatives	0		0
Recurring | Significant Unobservable Inputs (Level 3) | U.S. Treasury securities
Financial assets:
AFS investment securities	0		0
Recurring | Significant Unobservable Inputs (Level 3) | Corporate debt
Financial assets:
AFS investment securities	0
Recurring | Significant Unobservable Inputs (Level 3) | ABS
Financial assets:
AFS investment securities	370,184		814,567
Recurring | Significant Unobservable Inputs (Level 3) | Equity securities
Financial assets:
AFS investment securities	0		0
Recurring | Significant Unobservable Inputs (Level 3) | State and municipal securities
Financial assets:
AFS investment securities	0		0
Recurring | Significant Unobservable Inputs (Level 3) | MBS
Financial assets:
AFS investment securities	$ 0		$ 0

FAIR VALUE (Fair Value Measu107

FAIR VALUE (Fair Value Measurements, Non-recurring) (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	$ 204,700	$ 217,200
Total carrying value of the loans	7,149,167	6,392,653
Nonrecurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreclosed assets	138,999	110,513
Vehicle inventory	206,076	257,659
LHFS	1,789,860	2,133,040
MSRs	9,276	10,287
Nonrecurring | Impaired LHFI
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	505,026	523,797
Total carrying value of the loans	460,800	449,500
Nonrecurring | Auto loans impaired due to bankruptcy
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	101,990
Nonrecurring | Impaired personal loans held for sale
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
LHFS	929,500	1,100,000
Nonrecurring | Quoted Prices in Active Markets for Identical Assets (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreclosed assets	0	0
Vehicle inventory	0	0
LHFS	0	0
MSRs	0	0
Nonrecurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | Impaired LHFI
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	0	13,147
Nonrecurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | Auto loans impaired due to bankruptcy
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	0
Nonrecurring | Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreclosed assets	21,875	30,792
Vehicle inventory	206,076	257,659
LHFS	0	0
MSRs	0	0
Nonrecurring | Significant Other Observable Inputs (Level 2) | Impaired LHFI
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	201,030	244,986
Nonrecurring | Significant Other Observable Inputs (Level 2) | Auto loans impaired due to bankruptcy
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	101,990
Nonrecurring | Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreclosed assets	117,124	79,721
Vehicle inventory	0	0
LHFS	1,789,860	2,133,040
MSRs	9,276	10,287
Nonrecurring | Significant Unobservable Inputs (Level 3) | Impaired LHFI
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	303,996	$ 265,664
Nonrecurring | Significant Unobservable Inputs (Level 3) | Auto loans impaired due to bankruptcy
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	$ 0

FAIR VALUE (Fair Value Adjustme

FAIR VALUE (Fair Value Adjustments) (Details) - Nonrecurring - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value adjustment	$ (102,348)	$ (122,862)	$ (356,864)	$ (399,034)
Impaired loans held-for-investment | Provision for credit losses
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value adjustment	617	(14,033)	(26,070)	(127,144)
Foreclosed assets | Miscellaneous income
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value adjustment	(777)	(1,604)	(5,448)	(6,346)
LHFS | Provision for credit losses
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value adjustment	0	0	(13,200)	0
LHFS | Miscellaneous income
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value adjustment	(84,840)	(107,526)	(246,882)	(266,506)
Auto loans impaired due to bankruptcy | Provision for credit losses
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value adjustment	(17,471)	0	(65,584)	0
MSRs | Mortgage banking income, net
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value adjustment	$ 123	$ 301	$ 320	$ 962

FAIR VALUE (Reconciliation of A

FAIR VALUE (Reconciliation of Assets and Liabilities Using Level 3 Inputs) (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017USD ($)	Sep. 30, 2016USD ($)	Sep. 30, 2017USD ($)factor	Sep. 30, 2016USD ($)	Jan. 28, 2014USD ($)
Fair Value, Assets, Unobservable Input Reconciliation [Roll Forward]
Number of primary factors driving gains | factor			3
RICs Held for Investment
Fair Value, Assets, Unobservable Input Reconciliation [Roll Forward]
Unpaid principal balance on previously charged-off RIC portfolio					$ 3,000,000
Level 3 | Recurring
Fair Value, Assets, Unobservable Input Reconciliation [Roll Forward]
Balance at beginning of period	$ 911,858	$ 1,850,808	$ 1,149,326	$ 1,784,850
Gains/(losses) in other comprehensive income	(1,506)	3,879	(4,184)	6,088
Gains/(losses) in earnings	25,857	39,047	47,538	70,713
Additions/Issuances	4,099	15,537	32,423	523,456
Settlements	(220,028)	(264,857)	(504,823)	(740,693)
Balance at ending of period	720,280	1,644,414	720,280	1,644,414
Changes in unrealized gains (losses) included in earnings related to balances still held at end of period	26,189	39,840	47,290	64,068
Level 3 | Recurring | Investments AFS
Fair Value, Assets, Unobservable Input Reconciliation [Roll Forward]
Balance at beginning of period	587,571	1,526,691	814,567	1,360,240
Gains/(losses) in other comprehensive income	(1,506)	3,879	(4,184)	6,088
Gains/(losses) in earnings	0	0	0	0
Additions/Issuances	0	9,479	0	509,006
Settlements	(215,881)	(217,870)	(440,199)	(553,155)
Balance at ending of period	370,184	1,322,179	370,184	1,322,179
Changes in unrealized gains (losses) included in earnings related to balances still held at end of period	0	0	0	0
Level 3 | Recurring | RICs Held for Investment
Fair Value, Assets, Unobservable Input Reconciliation [Roll Forward]
Balance at beginning of period	207,216	250,703	217,170	328,655
Gains/(losses) in other comprehensive income	0	0	0	0
Gains/(losses) in earnings	27,759	31,814	49,392	85,169
Additions/Issuances	0	0	19,727	0
Settlements	(30,281)	(64,974)	(81,595)	(196,281)
Balance at ending of period	204,694	217,543	204,694	217,543
Changes in unrealized gains (losses) included in earnings related to balances still held at end of period	27,759	31,814	49,392	85,169
Level 3 | Recurring | MSRs
Fair Value, Assets, Unobservable Input Reconciliation [Roll Forward]
Balance at beginning of period	146,091	117,792	146,589	147,233
Gains/(losses) in other comprehensive income	0	0	0	0
Gains/(losses) in earnings	(1,578)	7,711	(1,315)	(18,113)
Additions/Issuances	4,099	6,058	12,696	14,450
Settlements	(5,088)	(5,447)	(14,446)	(17,456)
Balance at ending of period	143,524	126,114	143,524	126,114
Changes in unrealized gains (losses) included in earnings related to balances still held at end of period	(1,578)	7,711	(1,315)	(18,113)
Level 3 | Recurring | Derivatives
Fair Value, Assets, Unobservable Input Reconciliation [Roll Forward]
Balance at beginning of period	(29,020)	(44,378)	(29,000)	(51,278)
Gains/(losses) in other comprehensive income	0	0	0	0
Gains/(losses) in earnings	(324)	(478)	(539)	3,657
Additions/Issuances	0	0	0	0
Settlements	31,222	23,434	31,417	26,199
Balance at ending of period	1,878	(21,422)	1,878	(21,422)
Changes in unrealized gains (losses) included in earnings related to balances still held at end of period	$ 8	$ 315	$ (787)	$ (2,988)

FAIR VALUE (Sensitivity Analysi

FAIR VALUE (Sensitivity Analysis of Fair Value, Mortgage Servicing Rights) (Details) - MSRs $ in Millions	Sep. 30, 2017USD ($)
Sensitivity Analysis of Fair Value of Interests Continued to be Held by Transferor, Servicing Assets or Liabilities, Impact of Adverse Change in Assumption [Line Items]
Sensitivity analysis of fair value, impact of 10 percent adverse change in prepayment speed	$ 4.8
Sensitivity analysis of fair value, impact of 20 percent adverse change in prepayment speed	9.3
Sensitivity analysis of fair value, impact of 10 percent adverse change in discount rate	4.8
Sensitivity analysis of fair value, impact of 20 percent adverse change in discount rate	$ 9.4

FAIR VALUE (Quantitative Inform

FAIR VALUE (Quantitative Information) (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Financial Assets:
Available-for-sale (AFS) at fair value	$ 17,233,046	$ 17,024,225
RICs held-for-investment	204,700	217,200
Derivatives	431,267	413,779
Recurring
Financial Assets:
Available-for-sale (AFS) at fair value	17,222,219	17,013,618
RICs held-for-investment	204,694	217,170
MSRs	143,524	146,589
Recurring | Mortgage banking interest rate lock commitments
Financial Assets:
Derivatives	2,564	2,316
Recurring | Level 3
Financial Assets:
Available-for-sale (AFS) at fair value	370,184	814,567
RICs held-for-investment	204,694	217,170
MSRs	143,524	146,589
Recurring | Level 3 | Mortgage banking interest rate lock commitments
Financial Assets:
Derivatives	2,564	$ 2,316
Recurring | Level 3 | Mortgage banking interest rate lock commitments | DCF
Financial Assets:
Derivatives	$ 2,564
Unobservable Inputs
Pull through percentage	77.00%
Recurring | Level 3 | Mortgage banking interest rate lock commitments | DCF | Minimum
Unobservable Inputs
MSR value	0.733%
Recurring | Level 3 | Mortgage banking interest rate lock commitments | DCF | Maximum
Unobservable Inputs
MSR value	1.032%
Recurring | Level 3 | Mortgage banking interest rate lock commitments | DCF | Weighted Average
Unobservable Inputs
MSR value	0.97%
Recurring | Level 3 | Financing bonds | DCF
Financial Assets:
Available-for-sale (AFS) at fair value	$ 323,583
Recurring | Level 3 | Financing bonds | DCF | Minimum
Unobservable Inputs
Discount Rate	1.52%
Recurring | Level 3 | Financing bonds | DCF | Maximum
Unobservable Inputs
Discount Rate	2.37%
Recurring | Level 3 | Financing bonds | DCF | Weighted Average
Unobservable Inputs
Discount Rate	2.01%
Recurring | Level 3 | Sale-leaseback securities | Consensus Pricing
Financial Assets:
Available-for-sale (AFS) at fair value	$ 46,601
Unobservable Inputs
Offered quotes	123.03%
Recurring | Level 3 | RICs held for investment | DCF
Financial Assets:
RICs held-for-investment	$ 204,694
Unobservable Inputs
Prepayment rate (CPR)	6.66%
Recurring | Level 3 | RICs held for investment | DCF | Minimum
Unobservable Inputs
Discount Rate	9.50%
Recovery Rate	25.00%
Recurring | Level 3 | RICs held for investment | DCF | Maximum
Unobservable Inputs
Discount Rate	14.50%
Recovery Rate	43.00%
Recurring | Level 3 | RICs held for investment | DCF | Weighted Average
Unobservable Inputs
Discount Rate	10.75%
Recovery Rate	36.65%
Recurring | Level 3 | MSRs | DCF
Financial Assets:
MSRs	$ 143,524
Unobservable Inputs
Discount Rate	9.90%
Recurring | Level 3 | MSRs | DCF | Minimum
Unobservable Inputs
Prepayment rate (CPR)	0.20%
Recurring | Level 3 | MSRs | DCF | Maximum
Unobservable Inputs
Prepayment rate (CPR)	55.47%
Recurring | Level 3 | MSRs | DCF | Weighted Average
Unobservable Inputs
Prepayment rate (CPR)	9.63%

FAIR VALUE (Fair Value of Finan

FAIR VALUE (Fair Value of Financial Instruments) (Details) - USD ($) $ in Thousands		Sep. 30, 2017	Dec. 31, 2016
Fair Value Disclosures [Abstract]
Restricted cash	[1]	$ 3,033,587	$ 3,016,948
Financial assets:
AFS investment securities		17,233,046	17,024,225
Held to maturity investment securities		1,542,093	1,635,413
Trading securities		9,098	1,630
LHFI, net		77,592,554	82,005,321
Derivatives		431,267	413,779
Financial liabilities:
Derivatives			348,941
Equity securities
Financial assets:
AFS investment securities		10,827	11,151
Recurring
Financial assets:
AFS investment securities		17,222,219	17,013,618
Trading securities		9,098	1,630
LHFS		198,254	453,293
MSRs		143,524	146,589
Recurring | Equity securities
Financial assets:
AFS investment securities		0	544
Equity securities excluded in accordance with adoption of ASU 2015-07		10,800	10,600
Level 1 | Recurring
Financial assets:
AFS investment securities		179,473	225,050
Trading securities		1	214
LHFS		0	0
MSRs		0	0
Level 1 | Recurring | Equity securities
Financial assets:
AFS investment securities		0	544
Level 2 | Recurring
Financial assets:
AFS investment securities		16,672,562	15,974,001
Trading securities		9,097	1,416
LHFS		198,254	453,293
MSRs		0	0
Level 2 | Recurring | Equity securities
Financial assets:
AFS investment securities		0	0
Level 3 | Recurring
Financial assets:
AFS investment securities		370,184	814,567
Trading securities		0	0
LHFS		0	0
MSRs		143,524	146,589
Level 3 | Recurring | Equity securities
Financial assets:
AFS investment securities		0	0
Carrying Value
Financial assets:
Cash and amounts due from depository institutions		7,909,625	10,035,859
AFS investment securities		17,222,219	17,013,618
Held to maturity investment securities		1,560,850	1,658,644
Trading securities		9,098	1,630
LHFI, net		77,592,554	82,005,321
LHFS		1,988,097	2,586,308
Restricted cash		3,033,587	3,016,948
MSRs		146,958	150,343
Derivatives		437,969	421,330
Financial liabilities:
Deposits		61,877,808	67,240,690
Borrowings and other debt obligations		41,351,374	43,524,445
Derivatives		383,201	383,138
Fair Value
Financial assets:
Cash and amounts due from depository institutions		7,909,625	10,035,859
AFS investment securities		17,222,219	17,013,618
Held to maturity investment securities		1,542,093	1,635,413
Trading securities		9,098	1,630
LHFI, net		78,414,389	81,955,122
LHFS		1,988,114	2,586,333
Restricted cash		3,033,587	3,016,948
MSRs		152,800	156,876
Derivatives		437,969	421,330
Financial liabilities:
Deposits		61,856,395	67,141,041
Borrowings and other debt obligations		41,630,193	43,770,267
Derivatives		383,201	383,138
Fair Value | Level 1
Financial assets:
Cash and amounts due from depository institutions		7,909,625	10,035,859
AFS investment securities		179,473	225,050
Held to maturity investment securities		0	0
Trading securities		1	214
LHFI, net		0	13,147
LHFS		0	0
Restricted cash		3,033,587	3,016,948
MSRs		0	0
Derivatives		0	0
Financial liabilities:
Deposits		56,143,166	58,067,792
Borrowings and other debt obligations		579	830
Derivatives		0	0
Fair Value | Level 2
Financial assets:
Cash and amounts due from depository institutions		0	0
AFS investment securities		16,672,562	15,974,001
Held to maturity investment securities		1,542,093	1,635,413
Trading securities		9,097	1,416
LHFI, net		111,030	244,986
LHFS		198,254	453,293
Restricted cash		0	0
MSRs		0	0
Derivatives		435,396	419,012
Financial liabilities:
Deposits		5,713,229	9,073,249
Borrowings and other debt obligations		26,969,565	26,132,197
Derivatives		382,506	351,820
Fair Value | Level 3
Financial assets:
Cash and amounts due from depository institutions		0	0
AFS investment securities		370,184	814,567
Held to maturity investment securities		0	0
Trading securities		0	0
LHFI, net		78,303,359	81,696,989
LHFS		1,789,860	2,133,040
Restricted cash		0	0
MSRs		152,800	156,876
Derivatives		2,573	2,318
Financial liabilities:
Deposits		0	0
Borrowings and other debt obligations		14,660,049	17,637,240
Derivatives		$ 695	$ 31,318
[1]	The Company has interests in certain securitization trusts ("Trusts") that are considered variable interest entities ("VIEs") for accounting purposes. The Company consolidates VIEs where it is deemed the primary beneficiary. See Note 6 to these Condensed Consolidated Financial Statements for additional information.

FAIR VALUE (Fair Value Option f

FAIR VALUE (Fair Value Option for Financial Assets and Liabilities) (Details) - USD ($) $ in Thousands	Jan. 28, 2014	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Jun. 30, 2017	Dec. 31, 2016	Jun. 30, 2016	Dec. 31, 2015
Fair Value
Nonaccrual loans		$ 17,686		$ 17,686
Aggregate Unpaid Principal Balance
Nonaccrual loans		23,476		23,476
Difference
Nonaccrual loans		(5,790)		(5,790)
Residential mortgages
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
MSRs		143,524	$ 126,114	143,524	$ 126,114	$ 146,091	$ 146,589	$ 117,792	$ 147,233
Change in fair value due to valuation assumptions		(1,600)	$ 7,700	$ (1,300)	$ (18,100)
LHFS
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Threshold period for discontinuing and reversing accrual of interest (more than)				90 days
Fair Value
LHFS		198,254		$ 198,254
Aggregate Unpaid Principal Balance
LHFS		194,099		194,099
Difference
LHFS		4,155		4,155
RICs held for investment
Fair Value
RICs held-for-investment		204,694		204,694
Aggregate Unpaid Principal Balance
RICs held-for-investment		233,734		233,734
Difference
RICs held-for-investment		$ (29,040)		$ (29,040)
SC | RICs held for investment
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Threshold period for discontinuing and reversing accrual of interest (more than)	60 days			60 days
Fair Value
RICs held-for-investment	$ 1,900,000
Aggregate Unpaid Principal Balance
RICs held-for-investment	$ 2,600,000

BUSINESS SEGMENT INFORMATION (N

BUSINESS SEGMENT INFORMATION (Narrative) (Details) - USD ($)	May 01, 2013	Sep. 30, 2017
FCA
Segment Reporting Information [Line Items]
Private label financing agreement, term	10 years
GCB
Segment Reporting Information [Line Items]
Minimum annual revenue to service corporations		$ 500,000,000

BUSINESS SEGMENT INFORMATION (S

BUSINESS SEGMENT INFORMATION (Segment Information) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Segment Reporting Information [Line Items]
Net interest income	$ 1,574,060	$ 1,621,130	$ 4,818,373	$ 4,981,817
Total non-interest income	794,722	727,573	2,252,111	2,148,815
Provision for credit losses	652,120	687,912	1,992,334	2,200,154
Total expenses	1,386,187	1,326,825	4,125,283	3,979,767
INCOME BEFORE INCOME TAX PROVISION	330,475	333,966	952,867	950,711
Intersegment revenue/(expense)	0	0	0	0
Total assets	131,986,117	140,022,057	131,986,117	140,022,057	$ 138,360,290
Reportable Segments | Consumer & Business Banking
Segment Reporting Information [Line Items]
Net interest income	324,539	297,952	945,102	793,345
Total non-interest income	100,583	104,736	282,360	297,311
Provision for credit losses	20,716	19,872	64,577	40,215
Total expenses	379,299	395,759	1,169,247	1,162,090
INCOME BEFORE INCOME TAX PROVISION	25,107	(12,943)	(6,362)	(111,649)
Intersegment revenue/(expense)	3,076	9,656	9,226	34,111
Total assets	19,716,199	19,735,459	19,716,199	19,735,459
Reportable Segments | Commercial Banking
Segment Reporting Information [Line Items]
Net interest income	87,176	91,259	259,502	257,421
Total non-interest income	15,837	16,947	45,729	51,094
Provision for credit losses	5,857	(20,162)	16,115	32,686
Total expenses	51,677	51,156	154,587	157,672
INCOME BEFORE INCOME TAX PROVISION	45,479	77,212	134,529	118,157
Intersegment revenue/(expense)	1,619	3,616	4,553	12,927
Total assets	11,606,759	12,174,784	11,606,759	12,174,784
Reportable Segments | Commercial Real Estate
Segment Reporting Information [Line Items]
Net interest income	72,870	74,992	220,580	212,035
Total non-interest income	2,855	5,124	8,121	16,445
Provision for credit losses	(2,824)	2,945	(8,784)	23,905
Total expenses	17,530	20,556	57,162	66,819
INCOME BEFORE INCOME TAX PROVISION	61,019	56,615	180,323	137,756
Intersegment revenue/(expense)	500	2,523	1,997	9,940
Total assets	14,073,894	15,005,335	14,073,894	15,005,335
Reportable Segments | GCB
Segment Reporting Information [Line Items]
Net interest income	35,494	60,436	119,968	182,024
Total non-interest income	23,205	26,319	48,808	65,818
Provision for credit losses	11,599	(2,487)	23,871	28,889
Total expenses	24,615	26,830	75,945	89,952
INCOME BEFORE INCOME TAX PROVISION	22,485	62,412	68,960	129,001
Intersegment revenue/(expense)	(1,823)	(702)	(5,867)	(780)
Total assets	6,109,131	10,551,939	6,109,131	10,551,939
Reportable Segments | Other
Segment Reporting Information [Line Items]
Net interest income	27,665	(45,680)	62,738	(8,180)
Total non-interest income	181,047	189,825	548,945	608,810
Provision for credit losses	48,812	4,426	80,472	31,247
Total expenses	234,270	260,723	739,912	852,990
INCOME BEFORE INCOME TAX PROVISION	(74,370)	(121,004)	(208,701)	(283,607)
Intersegment revenue/(expense)	(3,372)	(15,093)	(9,909)	(56,198)
Total assets	41,714,577	43,782,904	41,714,577	43,782,904
Reportable Segments | SC
Segment Reporting Information [Line Items]
Net interest income	989,140	1,095,060	3,085,739	3,388,276
Total non-interest income	496,728	389,375	1,363,948	1,109,894
Provision for credit losses	536,447	610,398	1,692,015	1,782,489
Total expenses	671,648	570,017	1,910,365	1,645,156
INCOME BEFORE INCOME TAX PROVISION	277,773	304,020	847,307	1,070,525
Intersegment revenue/(expense)	0	0	0	0
Total assets	38,765,557	38,771,636	38,765,557	38,771,636
SC Purchase Price Adjustments | SC
Segment Reporting Information [Line Items]
Net interest income	31,731	42,566	103,132	146,419
Total non-interest income	(13,779)	9,071	(12,044)	38,340
Provision for credit losses	31,513	72,920	124,068	260,723
Total expenses	10,946	13,956	34,326	42,585
INCOME BEFORE INCOME TAX PROVISION	(24,507)	(35,239)	(67,306)	(118,549)
Intersegment revenue/(expense)	0	0	0	0
Total assets	0	0	0	0
Eliminations
Segment Reporting Information [Line Items]
Net interest income	5,445	4,545	21,612	10,477
Total non-interest income	(11,754)	(13,824)	(33,756)	(38,897)
Provision for credit losses	0	0	0	0
Total expenses	(3,798)	(12,172)	(16,261)	(37,497)
INCOME BEFORE INCOME TAX PROVISION	(2,511)	2,893	4,117	9,077
Intersegment revenue/(expense)	0	0	0	0
Total assets	$ 0	$ 0	$ 0	$ 0