Loans

3 Months Ended

Mar. 31, 2017

Note 7 – Loans

Loans acquired in the Westernbank FDIC-assisted transaction, except for lines of credit with revolving privileges, are accounted for by the Corporation in accordance with ASC Subtopic 310-30. Under ASC Subtopic 310-30, the acquired loans were aggregated into pools based on similar characteristics. Each loan pool is accounted for as a single asset with a single composite interest rate and an aggregate expectation of cash flows. The loans which are accounted for under ASC Subtopic 310-30 by the Corporation are not considered non-performing and will continue to have an accretable yield as long as there is a reasonable expectation about the timing and amount of cash flows expected to be collected. The Corporation measures additional losses for this portfolio when it is probable the Corporation will be unable to collect all cash flows expected at acquisition plus additional cash flows expected to be collected arising from changes in estimates after acquisition. Lines of credit with revolving privileges that were acquired as part of the Westernbank FDIC-assisted transaction are accounted for under the guidance of ASC Subtopic 310-20, which requires that any differences between the contractually required loan payment receivable in excess of the Corporation’s initial investment in the loans be accreted into interest income. Loans accounted for under ASC Subtopic 310-20 are placed in non-accrual status when past due in accordance with the Corporation’s non-accruing policy and any accretion of discount is discontinued.

The risks on loans acquired in the FDIC-assisted transaction are significantly different from the risks on loans not covered under the FDIC loss sharing agreements because of the loss protection provided by the FDIC. Accordingly, the Corporation presents loans subject to the loss sharing agreements as “covered loans” in the information below and loans that are not subject to the FDIC loss sharing agreements as “non-covered loans.” The FDIC loss sharing agreements expired on June 30, 2015 for commercial (including construction) and consumer loans, and expires on June 30, 2020 for single-family residential mortgage loans, as explained in Note 9.

For a summary of the accounting policies related to loans, interest recognition and allowance for loan losses refer to the summary of significant accounting policies included in Note 2 of the 2016 Form10K.

During the quarter ended March 31, 2017, the Corporation recorded purchases (including repurchases) of mortgage loans amounting to $136 million, consumer loans of $42 million and leasing loans of $2 million. During the quarter ended March 31, 2016, the Corporation recorded purchases of mortgage loans amounting to $122 million, consumer loans of $106 million and commercial loans of $51 million.

The Corporation performed whole-loan sales involving approximately $28 million of residential mortgage loans during the quarter ended March 31, 2017 (March 31, 2016 - $21 million). Also, during the quarter ended March 31, 2017, the Corporation securitized approximately $147 million of mortgage loans into Government National Mortgage Association (“GNMA”) mortgage-backed securities and $28 million of mortgage loans into Federal National Mortgage Association (“FNMA”) mortgage-backed securities, compared to $134 million and $36 million, respectively, during the quarter ended March 31, 2016.

Non-covered loans

The following table presents the composition of non-covered loans held-in-portfolio (“HIP”), net of unearned income, by past due status at March 31, 2017 and December 31, 2016, including loans previously covered by the commercial FDIC loss sharing agreements.

March 31, 2017
Puerto Rico

			Past due									Non-covered
		30-59		60-89		90 days		Total				loans HIP
(In thousands)		days		days		or more		past due		Current		Puerto Rico
Commercial multi-family		$	1,727	$	-	$	578	$	2,305	$	144,547	$	146,852
Commercial real estate non-owner occupied			97,018		1,487		34,932		133,437		2,380,158		2,513,595
Commercial real estate owner occupied			13,055		1,768		115,260		130,083		1,608,195		1,738,278
Commercial and industrial			7,127		1,286		46,968		55,381		2,610,224		2,665,605
Construction			-		-		1,668		1,668		93,791		95,459
Mortgage			293,694		146,474		777,260		1,217,428		4,652,290		5,869,718
Leasing			8,141		1,052		2,444		11,637		708,006		719,643
Consumer:
	Credit cards		12,330		7,835		19,330		39,495		1,038,989		1,078,484
	Home equity lines of credit		492		-		572		1,064		7,085		8,149
	Personal		13,131		7,382		19,460		39,973		1,103,362		1,143,335
	Auto		30,214		6,228		12,685		49,127		779,832		828,959
	Other		729		611		19,480		20,820		147,332		168,152
Total		$	477,658	$	174,123	$	1,050,637	$	1,702,418	$	15,273,811	$	16,976,229

March 31, 2017
U.S. mainland
			Past due
		30-59		60-89		90 days		Total				Loans HIP
(In thousands)		days		days		or more		past due		Current		U.S. mainland
Commercial multi-family		$	26	$	-	$	199	$	225	$	1,108,347	$	1,108,572
Commercial real estate non-owner occupied			1,030		-		1,629		2,659		1,445,550		1,448,209
Commercial real estate owner occupied			2,451		-		762		3,213		239,642		242,855
Commercial and industrial			5,426		1		101,756		107,183		840,551		947,734
Construction			100		-		-		100		735,746		735,846
Mortgage			13,873		3,458		11,889		29,220		729,049		758,269
Legacy			660		267		3,335		4,262		36,426		40,688
Consumer:
	Credit cards		6		1		35		42		115		157
	Home equity lines of credit		2,085		453		5,801		8,339		228,306		236,645
	Personal		2,311		1,424		2,404		6,139		233,188		239,327
	Auto		-		-		-		-		7		7
	Other		-		4		-		4		179		183
Total		$	27,968	$	5,608	$	127,810	$	161,386	$	5,597,106	$	5,758,492

March 31, 2017
Popular, Inc.

			Past due									Non-covered
		30-59		60-89		90 days		Total					loans HIP
(In thousands)		days		days		or more		past due		Current		Popular, Inc.^{[1] [2]}
Commercial multi-family		$	1,753	$	-	$	777	$	2,530	$	1,252,894	$	1,255,424
Commercial real estate non-owner occupied			98,048		1,487		36,561		136,096		3,825,708		3,961,804
Commercial real estate owner occupied			15,506		1,768		116,022		133,296		1,847,837		1,981,133
Commercial and industrial			12,553		1,287		148,724		162,564		3,450,775		3,613,339
Construction			100		-		1,668		1,768		829,537		831,305
Mortgage			307,567		149,932		789,149		1,246,648		5,381,339		6,627,987
Leasing			8,141		1,052		2,444		11,637		708,006		719,643
Legacy^[3]			660		267		3,335		4,262		36,426		40,688
Consumer:
	Credit cards		12,336		7,836		19,365		39,537		1,039,104		1,078,641
	Home equity lines of credit		2,577		453		6,373		9,403		235,391		244,794
	Personal		15,442		8,806		21,864		46,112		1,336,550		1,382,662
	Auto		30,214		6,228		12,685		49,127		779,839		828,966
	Other		729		615		19,480		20,824		147,511		168,335
Total		$	505,626	$	179,731	$	1,178,447	$	1,863,804	$	20,870,917	$	22,734,721

[1]	Non-covered loans held-in-portfolio are net of $124 million in unearned income and exclude $85 million in loans held-for-sale.
[2]	Includes $7.3 billion pledged to secure credit facilities and public funds that the secured parties are not permitted to sell or repledge the collateral, of which $4.5 billion were pledged at the Federal Home Loan Bank("FHLB") as collateral for borrowings, $2.3 billion at the Federal Reserve Bank ("FRB") for discount window borrowings and $0.5 billion serve as collateral for public funds.
[3]	The legacy portfolio is comprised of commercial loans, construction loans and lease financings related to certain lending products exited by the Corporation as part of restructuring efforts carried out in prior years at the BPNA segment.

December 31, 2016
Puerto Rico

			Past due									Non-covered
			30-59		60-89		90 days	Total				loans HIP
(In thousands)			days		days		or more	past due		Current		Puerto Rico
Commercial multi-family		$	232	$	-	$	664	$	896	$	173,644	$	174,540
Commercial real estate non-owner occupied			98,604		4,785		51,435		154,824		2,409,461		2,564,285
Commercial real estate owner occupied			12,967		5,014		112,997		130,978		1,660,497		1,791,475
Commercial and industrial			19,156		2,638		32,147		53,941		2,617,976		2,671,917
Construction			-		-		1,668		1,668		83,890		85,558
Mortgage			289,635		136,558		801,251		1,227,444		4,689,056		5,916,500
Leasing			6,619		1,356		3,062		11,037		691,856		702,893
Consumer:
	Credit cards		11,646		8,752		18,725		39,123		1,061,484		1,100,607
	Home equity lines of credit		-		65		185		250		8,101		8,351
	Personal		12,148		7,918		20,686		40,752		1,109,425		1,150,177
	Auto		32,441		7,217		12,320		51,978		774,614		826,592
	Other		1,259		294		19,311		20,864		154,665		175,529
Total		$	484,707	$	174,597	$	1,074,451	$	1,733,755	$	15,434,669	$	17,168,424

December 31, 2016
U.S. mainland
			Past due
			30-59		60-89		90 days		Total				Loans HIP
(In thousands)			days		days		or more		past due		Current		U.S. mainland
Commercial multi-family		$	5,952	$	-	$	206	$	6,158	$	1,058,138	$	1,064,296
Commercial real estate non-owner occupied			1,992		379		1,195		3,566		1,353,750		1,357,316
Commercial real estate owner occupied			2,116		540		472		3,128		240,617		243,745
Commercial and industrial			960		610		101,257		102,827		828,106		930,933
Construction			-		-		-		-		690,742		690,742
Mortgage			15,974		5,272		11,713		32,959		746,902		779,861
Legacy			833		346		3,337		4,516		40,777		45,293
Consumer:
	Credit cards		8		28		30		66		92		158
	Home equity lines of credit		2,908		1,055		4,762		8,725		243,450		252,175
	Personal		2,547		1,675		1,864		6,086		234,521		240,607
	Auto		-		-		-		-		9		9
	Other		-		-		8		8		180		188
Total		$	33,290	$	9,905	$	124,844	$	168,039	$	5,437,284	$	5,605,323

December 31, 2016
Popular, Inc.

			Past due									Non-covered
			30-59		60-89		90 days		Total			loans HIP
(In thousands)			days		days		or more		past due	Current		Popular, Inc.^{[1] [2]}
Commercial multi-family		$	6,184	$	-	$	870	$	7,054	$	1,231,782	$	1,238,836
Commercial real estate non-owner occupied			100,596		5,164		52,630		158,390		3,763,211		3,921,601
Commercial real estate owner occupied			15,083		5,554		113,469		134,106		1,901,114		2,035,220
Commercial and industrial			20,116		3,248		133,404		156,768		3,446,082		3,602,850
Construction			-		-		1,668		1,668		774,632		776,300
Mortgage			305,609		141,830		812,964		1,260,403		5,435,958		6,696,361
Leasing			6,619		1,356		3,062		11,037		691,856		702,893
Legacy^[3]			833		346		3,337		4,516		40,777		45,293
Consumer:
	Credit cards		11,654		8,780		18,755		39,189		1,061,576		1,100,765
	Home equity lines of credit		2,908		1,120		4,947		8,975		251,551		260,526
	Personal		14,695		9,593		22,550		46,838		1,343,946		1,390,784
	Auto		32,441		7,217		12,320		51,978		774,623		826,601
	Other		1,259		294		19,319		20,872		154,845		175,717
Total		$	517,997	$	184,502	$	1,199,295	$	1,901,794	$	20,871,953	$	22,773,747

[1]	Non-covered loans held-in-portfolio are net of $121 million in unearned income and exclude $89 million in loans held-for-sale.
[2]	Includes $7.3 billion pledged to secure credit facilities and public funds that the secured parties are not permitted to sell or repledge the collateral, of which $4.5 billion were pledged at the FHLB as collateral for borrowings, $2.3 billion at the FRB for discount window borrowings and $0.5 billion serve as collateral for public funds.
[3]	The legacy portfolio is comprised of commercial loans, construction loans and lease financings related to certain lending products exited by the Corporation as part of restructuring efforts carried out in prior years at the BPNA segment.

The following tables present non-covered loans held-in-portfolio by loan class that are in non-performing status or are accruing interest but are past due 90 days or more at March 31, 2017 and December 31, 2016. Accruing loans past due 90 days or more consist primarily of credit cards, Federal Housing Administration (“FHA”) / U.S. Department of Veterans Affairs (“VA”) and other insured mortgage loans, and delinquent mortgage loans which are included in the Corporation’s financial statements pursuant to GNMA’s buy-back option program. Servicers of loans underlying GNMA mortgage-backed securities must report as their own assets the defaulted loans that they have the option (but not the obligation) to repurchase, even when they elect not to exercise that option.

At March 31, 2017
			Puerto Rico				U.S. mainland				Popular, Inc.

				Accruing loans				Accruing loans				Accruing loans
		Non-accrual		past-due 90		Non-accrual		past-due 90			Non-accrual	past-due 90
(In thousands)		loans		days or more [1]		loans		days or more [1]			loans	days or more [1]
Commercial multi-family		$	578	$	-	$	199	$	-	$	777	$	-
Commercial real estate non-owner occupied			23,259		-		1,629		-		24,888		-
Commercial real estate owner occupied			104,950		-		762		-		105,712		-
Commercial and industrial			46,690		278		1,174		-		47,864		278
Mortgage^[3]			319,450		387,641		11,889		-		331,339		387,641
Leasing			2,444		-		-		-		2,444		-
Legacy			-		-		3,335		-		3,335		-
Consumer:
	Credit cards		-		19,330		35		-		35		19,330
	Home equity lines of credit		-		572		5,801		-		5,801		572
	Personal		19,365		9		2,404		-		21,769		9
	Auto		12,685		-		-		-		12,685		-
	Other		18,964		516		-		-		18,964		516
Total^[2]		$	548,385	$	408,346	$	27,228	$	-	$	575,613	$	408,346

[1] Non-covered loans of $194 million accounted for under ASC Subtopic 310-30 are excluded from the above table as they are considered to be performing due to the application of the accretion method, in which these loans will accrete interest income over the remaining life of the loans using estimated cash flow analysis.

[2] For purposes of this table non-performing loans exclude non-performing loans held-for-sale.

[3] It is the Corporation’s policy to report delinquent residential mortgage loans insured by FHA or guaranteed by the VA as accruing loans past due 90 days or more as opposed to non-performing since the principal repayment is insured. These balances include $173 million of residential mortgage loans in Puerto Rico insured by FHA or guaranteed by the VA that are no longer accruing interest as of March 31, 2017. Furthermore, the Corporation has approximately $59 million in reverse mortgage loans in Puerto Rico which are guaranteed by FHA, but which are currently not accruing interest. Due to the guaranteed nature of the loans, it is the Corporation’s policy to exclude these balances from non-performing assets.

At December 31, 2016
			Puerto Rico				U.S. mainland				Popular, Inc.

				Accruing loans				Accruing loans				Accruing loans
		Non-accrual		past-due 90		Non-accrual		past-due 90			Non-accrual	past-due 90
(In thousands)		loans		days or more [1]		loans		days or more [1]			loans	days or more [1]
Commercial multi-family		$	664	$	-	$	206	$	-	$	870	$	-
Commercial real estate non-owner occupied			24,611		-		1,195		-		25,806		-
Commercial real estate owner occupied			102,771		-		472		-		103,243		-
Commercial and industrial			31,609		538		1,820		-		33,429		538
Mortgage^[3]			318,194		406,583		11,713		-		329,907		406,583
Leasing			3,062		-		-		-		3,062		-
Legacy			-		-		3,337		-		3,337		-
Consumer:
	Credit cards		-		18,725		30		-		30		18,725
	Home equity lines of credit		-		185		4,762		-		4,762		185
	Personal		20,553		34		1,864		-		22,417		34
	Auto		12,320		-		-		-		12,320		-
	Other		18,724		587		8		-		18,732		587
Total^[2]		$	532,508	$	426,652	$	25,407	$	-	$	557,915	$	426,652

[1] Non-covered loans by $215 million accounted for under ASC Subtopic 310-30 are excluded from the above table as they are considered to be performing due to the application of the accretion method, in which these loans will accrete interest income over the remaining life of the loans using estimated cash flow analysis.

[2] For purposes of this table non-performing loans exclude non-performing loans held-for-sale.

[3] It is the Corporation’s policy to report delinquent residential mortgage loans insured by FHA or guaranteed by the VA as accruing loans past due 90 days or more as opposed to non-performing since the principal repayment is insured. These balances include $181 million of residential mortgage loans in Puerto Rico insured by FHA or guaranteed by the VA that are no longer accruing interest as of December 31, 2016. Furthermore, the Corporation has approximately $68 million in reverse mortgage loans in Puerto Rico which are guaranteed by FHA, but which are currently not accruing interest. Due to the guaranteed nature of the loans, it is the Corporation’s policy to exclude these balances from non-performing assets.

Covered loans

The following tables present the composition of loans by past due status at March 31, 2017 and December 31, 2016 for covered loans held-in-portfolio. The information considers covered loans accounted for under ASC Subtopic 310-20 and ASC Subtopic 310-30.

March 31, 2017

			Past due
		30-59		60-89		90 days		Total				Covered
(In thousands)		days		days		or more		past due		Current		loans HIP [1]
Mortgage		$	33,374	$	2,897	$	63,073	$	99,344	$	436,943	$	536,287
Consumer			1,164		-		732		1,896		13,797		15,693
Total covered loans		$	34,538	$	2,897	$	63,805	$	101,240	$	450,740	$	551,980
[1]	Includes $325 million pledged to secure credit facilities at the FHLB which are not permitted to sell or repledge the collateral.

December 31, 2016

			Past due
			30-59	60-89		90 days		Total				Covered
(In thousands)			days	days		or more		past due			Current	loans HIP [1]
Mortgage		$	25,506	$	12,904	$	69,856	$	108,266	$	448,304	$	556,570
Consumer			751		245		1,074		2,070		14,238		16,308
Total covered loans		$	26,257	$	13,149	$	70,930	$	110,336	$	462,542	$	572,878
[1]	Includes $337 million pledged to secure credit facilities at the FHLB which are not permitted to sell or repledge the collateral.

The following table presents covered loans in non-performing status and accruing loans past-due 90 days or more by loan class at March 31, 2017 and December 31, 2016.

	March 31, 2017				December 31, 2016

	Non-accrual		Accruing loans past		Non-accrual		Accruing loans past
(In thousands)	loans		due 90 days or more		loans		due 90 days or more
Mortgage	$	3,798	$	-	$	3,794	$	-
Consumer		142		-		121		-
Total^[1]	$	3,940	$	-	$	3,915	$	-

[1] Covered loans accounted for under ASC Subtopic 310-30 are excluded from the above table as they are considered to be performing due to the application of the accretion method, in which these loans will accrete interest income over the remaining life of the loans using estimated cash flow analyses.

The Corporation accounts for lines of credit with revolving privileges under the accounting guidance of ASC Subtopic 310-20, which requires that any differences between the contractually required loans payment receivable in excess of the initial investment in the loans be accreted into interest income over the life of the loans, if the loan is accruing interest. Covered loans accounted for under ASC Subtopic 310-20 amounted to $10 million at March 31, 2017 (December 31, 2016 - $10 million).

Loans acquired with deteriorated credit quality accounted for under ASC 310-30

The following provides information of loans acquired with evidence of credit deterioration as of the acquisition date, accounted for under the guidance of ASC 310-30.

Loans acquired from Westernbank as part of an FDIC-assisted transaction

The carrying amount of the Westernbank loans consisted of loans determined to be impaired at the time of acquisition, which are accounted for in accordance with ASC Subtopic 310-30 (“credit impaired loans”), and loans that were considered to be performing at the acquisition date, accounted for by analogy to ASC Subtopic 310-30 (“non-credit impaired loans”), as detailed in the following table.

	March 31, 2017						December 31, 2016

	Carrying amount						Carrying amount
(In thousands)		Non-credit impaired loans		Credit impaired loans		Total		Non-credit impaired loans		Credit impaired loans		Total
Commercial real estate	$	957,360	$	14,031	$	971,391	$	985,181	$	14,440	$	999,621
Commercial and industrial		100,759		-		100,759		103,476		-		103,476
Construction		-		1,668		1,668		-		1,668		1,668
Mortgage		571,594		23,990		595,584		587,949		25,781		613,730
Consumer		18,615		883		19,498		18,775		1,059		19,834
Carrying amount [1]		1,648,328		40,572		1,688,900		1,695,381		42,948		1,738,329
Allowance for loan losses		(59,283)		(7,261)		(66,544)		(61,855)		(7,022)		(68,877)
Carrying amount, net of allowance	$	1,589,045	$	33,311	$	1,622,356	$	1,633,526	$	35,926	$	1,669,452
[1] The carrying amount of loans acquired from Westernbank and accounted for under ASC 310-30 which remains subject to the loss sharing agreement with the FDIC amounted to approximately $542 million as of March 31, 2017 and $563 million as of December 31, 2016.

The outstanding principal balance of Westernbank loans accounted pursuant to ASC Subtopic 310-30, amounted to $2.1 billion at March 31, 2017 (December 31, 2016 - $2.1 billion). At March 31, 2017, none of the acquired loans from the Westernbank FDIC-assisted transaction accounted for under ASC Subtopic 310-30 were considered non-performing loans. Therefore, interest income, through accretion of the difference between the carrying amount of the loans and the expected cash flows, was recognized on all acquired loans.

Changes in the carrying amount and the accretable yield for the Westernbank loans accounted pursuant to the ASC Subtopic 310-30, for the quarters ended March 31, 2017 and 2016, were as follows:

	Activity in the accretable yield
	Westernbank loans ASC 310-30
	For the quarters ended
	March 31, 2017						March 31, 2016
		Non-credit		Credit				Non-credit		Credit
(In thousands)		impaired loans		impaired loans		Total		impaired loans		impaired loans		Total
Beginning balance	$	1,001,908	$	8,179	$	1,010,087	$	1,105,732	$	6,726	$	1,112,458
Accretion		(36,016)		(876)		(36,892)		(42,000)		(1,533)		(43,533)
Change in expected cash flows		7,789		222		8,011		54,544		5,339		59,883
Ending balance	$	973,681	$	7,525	$	981,206	$	1,118,276	$	10,532	$	1,128,808

		Carrying amount of Westernbank loans accounted for pursuant to ASC 310-30
		For the quarters ended
		March 31, 2017						March 31, 2016
			Non-credit		Credit				Non-credit		Credit
(In thousands)			impaired loans		impaired loans		Total		impaired loans		impaired loans		Total
Beginning balance		$	1,695,381	$	42,948	$	1,738,329	$	1,898,146	$	76,355	$	1,974,501
Accretion			36,016		876		36,892		42,000		1,533		43,533
Collections / loan sales / charge-offs			(83,069)		(3,252)		(86,321)		(74,206)		(8,387)		(82,593)
Ending balance^[1]		$	1,648,328	$	40,572	$	1,688,900	$	1,865,940	$	69,501	$	1,935,441
	Allowance for loan losses
	ASC 310-30 Westernbank loans		(59,283)		(7,261)		(66,544)		(58,703)		(4,264)		(62,967)
Ending balance, net of ALLL		$	1,589,045	$	33,311	$	1,622,356	$	1,807,237	$	65,237	$	1,872,474
[1]	The carrying amount of loans acquired from Westernbank and accounted for under ASC 310-30 which remain subject to the loss sharing agreement with the FDIC amounted to approximately $ 542 million as of March 31, 2017 (March 31, 2016- $615 million).

Other loans acquired with deteriorated credit quality

The outstanding principal balance of other acquired loans accounted pursuant to ASC Subtopic 310-30, amounted to $689 million at March 31, 2017 (December 31, 2016 - $700 million). At March 31, 2017, none of the other acquired loans accounted under ASC Subtopic 310-30 were considered non-performing loans. Therefore, interest income, through accretion of the difference between the carrying amount of the loans and the expected cash flows, was recognized on all acquired loans.

Changes in the carrying amount and the accretable yield for the other acquired loans accounted pursuant to the ASC Subtopic 310-30, for the quarters ended March 31, 2017 and 2016 were as follows:



Activity in the accretable yield - Other acquired loans ASC 310-30
	For the quarters ended
(In thousands)	March 31, 2017			March 31, 2016
Beginning balance	$	278,896	$	221,128
Additions		3,254		4,340
Accretion		(8,836)		(8,555)
Change in expected cash flows		36,464		50,855
Ending balance	$	309,778	$	267,768

Carrying amount of other acquired loans accounted for pursuant to ASC 310-30
		For the quarters ended
(In thousands)		March 31, 2017		March 31, 2016
Beginning balance		$	562,695	$	564,050
Purchase accounting adjustments related to the Doral Bank Transaction (Refer to Note14)			-		(4,707)
Additions			5,581		10,051
Accretion			8,836		8,555
Collections and charge-offs			(20,388)		(15,226)
Ending balance		$	556,724	$	562,723
	Allowance for loan losses ASC 310-30 non-covered loans		(28,909)		(15,258)
Ending balance, net of allowance for loan losses		$	527,815	$	547,465

- Definition

The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.

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