0000001 - Document - COVER link:presentationLink link:calculationLink link:definitionLink 9952151 - Statement - UNAUDITED CONSOLIDATED STATEMENTS OF FINANCIAL CONDITION link:presentationLink link:calculationLink link:definitionLink 9952152 - Statement - UNAUDITED CONSOLIDATED STATEMENTS OF FINANCIAL CONDITION (Parenthetical) link:presentationLink link:calculationLink link:definitionLink 9952153 - Statement - UNAUDITED CONSOLIDATED STATEMENTS OF OPERATIONS link:presentationLink link:calculationLink link:definitionLink 9952154 - Statement - UNAUDITED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME link:presentationLink link:calculationLink link:definitionLink 9952155 - Statement - UNAUDITED CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS’ EQUITY link:presentationLink link:calculationLink link:definitionLink 9952156 - Statement - UNAUDITED CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS’ EQUITY (Parenthetical) link:presentationLink link:calculationLink link:definitionLink 9952157 - Statement - UNAUDITED CONSOLIDATED STATEMENTS OF CASH FLOWS link:presentationLink link:calculationLink link:definitionLink 9952158 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES link:presentationLink link:calculationLink link:definitionLink 9952159 - Disclosure - CASH RESTRICTIONS link:presentationLink link:calculationLink link:definitionLink 9952160 - Disclosure - INVESTMENT SECURITIES link:presentationLink link:calculationLink link:definitionLink 9952161 - Disclosure - LOANS link:presentationLink link:calculationLink link:definitionLink 9952162 - Disclosure - ALLOWANCE FOR CREDIT LOSSES link:presentationLink link:calculationLink link:definitionLink 9952163 - Disclosure - FORECLOSED REAL ESTATE link:presentationLink link:calculationLink link:definitionLink 9952164 - Disclosure - SERVICING ASSETS link:presentationLink link:calculationLink link:definitionLink 9952165 - Disclosure - GOODWILL AND OTHER INTANGIBLE ASSETS link:presentationLink link:calculationLink link:definitionLink 9952166 - Disclosure - ACCRUED INTEREST RECEIVABLE AND OTHER ASSETS link:presentationLink link:calculationLink link:definitionLink 9952167 - Disclosure - DEPOSITS AND RELATED INTEREST link:presentationLink link:calculationLink link:definitionLink 9952168 - Disclosure - BORROWINGS AND RELATED INTEREST link:presentationLink link:calculationLink link:definitionLink 9952169 - Disclosure - OFFSETTING OF FINANCIAL ASSETS AND LIABILITIES link:presentationLink link:calculationLink link:definitionLink 9952170 - Disclosure - INCOME TAXES link:presentationLink link:calculationLink link:definitionLink 9952171 - Disclosure - REGULATORY CAPITAL REQUIREMENTS link:presentationLink link:calculationLink link:definitionLink 9952172 - Disclosure - STOCKHOLDERS’ EQUITY link:presentationLink link:calculationLink link:definitionLink 9952173 - Disclosure - ACCUMULATED OTHER COMPREHENSIVE LOSS link:presentationLink link:calculationLink link:definitionLink 9952174 - Disclosure - EARNINGS PER COMMON SHARE link:presentationLink link:calculationLink link:definitionLink 9952175 - Disclosure - GUARANTEES link:presentationLink link:calculationLink link:definitionLink 9952176 - Disclosure - COMMITMENTS AND CONTINGENCIES link:presentationLink link:calculationLink link:definitionLink 9952177 - Disclosure - OPERATING LEASES link:presentationLink link:calculationLink link:definitionLink 9952178 - Disclosure - FAIR VALUE OF FINANCIAL INSTRUMENTS link:presentationLink link:calculationLink link:definitionLink 9952179 - Disclosure - BANKING AND FINANCIAL SERVICE REVENUES link:presentationLink link:calculationLink link:definitionLink 9952180 - Disclosure - BUSINESS SEGMENTS link:presentationLink link:calculationLink link:definitionLink 9955511 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) link:presentationLink link:calculationLink link:definitionLink 9955512 - Disclosure - INVESTMENT SECURITIES (Tables) link:presentationLink link:calculationLink link:definitionLink 9955513 - Disclosure - LOANS (Tables) link:presentationLink link:calculationLink link:definitionLink 9955514 - Disclosure - ALLOWANCE FOR CREDIT LOSSES (Tables) link:presentationLink link:calculationLink link:definitionLink 9955515 - Disclosure - FORECLOSED REAL ESTATE (Tables) link:presentationLink link:calculationLink link:definitionLink 9955516 - Disclosure - SERVICING ASSETS (Tables) link:presentationLink link:calculationLink link:definitionLink 9955517 - Disclosure - GOODWILL AND OTHER INTANGIBLE ASSETS (Tables) link:presentationLink link:calculationLink link:definitionLink 9955518 - Disclosure - ACCRUED INTEREST RECEIVABLE AND OTHER ASSETS (Tables) link:presentationLink link:calculationLink link:definitionLink 9955519 - Disclosure - DEPOSITS AND RELATED INTEREST (Tables) link:presentationLink link:calculationLink link:definitionLink 9955520 - Disclosure - BORROWINGS AND RELATED INTEREST (Tables) link:presentationLink link:calculationLink link:definitionLink 9955521 - Disclosure - OFFSETTING OF FINANCIAL ASSETS AND LIABILITIES (Tables) link:presentationLink link:calculationLink link:definitionLink 9955522 - Disclosure - REGULATORY CAPITAL REQUIREMENTS (Tables) link:presentationLink link:calculationLink link:definitionLink 9955523 - Disclosure - STOCKHOLDERS’ EQUITY (Tables) link:presentationLink link:calculationLink link:definitionLink 9955524 - Disclosure - ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables) link:presentationLink link:calculationLink link:definitionLink 9955525 - Disclosure - EARNINGS PER COMMON SHARE (Tables) link:presentationLink link:calculationLink link:definitionLink 9955526 - Disclosure - GUARANTEES (Tables) link:presentationLink link:calculationLink link:definitionLink 9955527 - Disclosure - COMMITMENTS AND CONTINGENCIES (Tables) link:presentationLink link:calculationLink link:definitionLink 9955528 - Disclosure - OPERATING LEASES (Tables) link:presentationLink link:calculationLink link:definitionLink 9955529 - Disclosure - FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables) link:presentationLink link:calculationLink link:definitionLink 9955530 - Disclosure - BANKING AND FINANCIAL SERVICE REVENUES (Tables) link:presentationLink link:calculationLink link:definitionLink 9955531 - Disclosure - BUSINESS SEGMENTS (Tables) link:presentationLink link:calculationLink link:definitionLink 9955532 - Disclosure - CASH RESTRICTIONS (Details) link:presentationLink link:calculationLink link:definitionLink 9955533 - Disclosure - INVESTMENT SECURITIES (Narrative) (Details) link:presentationLink link:calculationLink link:definitionLink 9955534 - Disclosure - INVESTMENT SECURITIES (Investment Securities by Contractual Maturity - AFS) (Details) link:presentationLink link:calculationLink link:definitionLink 9955535 - Disclosure - INVESTMENT SECURITIES (Investment Securities by Contractual Maturity - HTM) (Details) link:presentationLink link:calculationLink link:definitionLink 9955536 - Disclosure - INVESTMENT SECURITIES (Sale of Securities Available-for-Sale) (Details) link:presentationLink link:calculationLink link:definitionLink 9955537 - Disclosure - INVESTMENT SECURITIES (Unrealized Gains and Losses by Category) (Details) link:presentationLink link:calculationLink link:definitionLink 9955538 - Disclosure - LOANS (Narrative) (Details) link:presentationLink link:calculationLink link:definitionLink 9955539 - Disclosure - LOANS (Composition of Loan Portfolio) (Details) link:presentationLink link:calculationLink link:definitionLink 9955540 - Disclosure - LOANS (Aging of Recorded Investment in Gross Loans) (Details) link:presentationLink link:calculationLink link:definitionLink 9955541 - Disclosure - LOANS (Investment in Loans on Non-Accrual Status) (Details) link:presentationLink link:calculationLink link:definitionLink 9955542 - Disclosure - LOANS (Troubled-Amortized Cost Basis Debt Restructuring Loan Portfolio) (Details) link:presentationLink link:calculationLink link:definitionLink 9955543 - Disclosure - LOANS (Effect of Combined Modifications) (Details) link:presentationLink link:calculationLink link:definitionLink 9955544 - Disclosure - LOANS (Loans Held For Investment That Subsequently Defaulted) (Details) link:presentationLink link:calculationLink link:definitionLink 9955545 - Disclosure - LOANS (Aging of Loans Held For Investment) (Details) link:presentationLink link:calculationLink link:definitionLink 9955546 - Disclosure - LOANS (Aging of the Amortized Cost of Collateral-Dependent Loans Held For Investment) (Details) link:presentationLink link:calculationLink link:definitionLink 9955547 - Disclosure - LOANS (Credit Quality Indicators of Loans) (Details) link:presentationLink link:calculationLink link:definitionLink 9955548 - Disclosure - ALLOWANCE FOR CREDIT LOSSES (Narrative) (Details) link:presentationLink link:calculationLink link:definitionLink 9955549 - Disclosure - ALLOWANCE FOR CREDIT LOSSES (Schedule of Gross Loan and Allowance for Credit Losses) (Details) link:presentationLink link:calculationLink link:definitionLink 9955550 - Disclosure - FORECLOSED REAL ESTATE (Details) link:presentationLink link:calculationLink link:definitionLink 9955551 - Disclosure - SERVICING ASSETS (Narrative) (Details) link:presentationLink link:calculationLink link:definitionLink 9955552 - Disclosure - SERVICING ASSETS (Changes in Serving Rights at Fair Value) (Details) link:presentationLink link:calculationLink link:definitionLink 9955553 - Disclosure - SERVICING ASSETS (Key Economic Assumptions) (Details) link:presentationLink link:calculationLink link:definitionLink 9955554 - Disclosure - SERVICING ASSETS (Sensitivity of Current Fair Value of Servicing Assets) (Details) link:presentationLink link:calculationLink link:definitionLink 9955555 - Disclosure - GOODWILL AND OTHER INTANGIBLE ASSETS (Schedule of Goodwill) (Details) link:presentationLink link:calculationLink link:definitionLink 9955556 - Disclosure - GOODWILL AND OTHER INTANGIBLE ASSETS (Narrative) (Details) link:presentationLink link:calculationLink link:definitionLink 9955557 - Disclosure - GOODWILL AND OTHER INTANGIBLE ASSETS (Schedule of Core Deposit, Customer Relationship and Other Intangibles) (Details) link:presentationLink link:calculationLink link:definitionLink 9955558 - Disclosure - GOODWILL AND OTHER INTANGIBLE ASSETS (Estimated Amortization of Other Intangible Assets) (Details) link:presentationLink link:calculationLink link:definitionLink 9955559 - Disclosure - ACCRUED INTEREST RECEIVABLE AND OTHER ASSETS (Schedule of Accrued Interest Receivable) (Details) link:presentationLink link:calculationLink link:definitionLink 9955560 - Disclosure - ACCRUED INTEREST RECEIVABLE AND OTHER ASSETS (Narrative) (Details) link:presentationLink link:calculationLink link:definitionLink 9955561 - Disclosure - ACCRUED INTEREST RECEIVABLE AND OTHER ASSETS (Other Assets) (Details) link:presentationLink link:calculationLink link:definitionLink 9955562 - Disclosure - DEPOSITS AND RELATED INTEREST (Deposits by Components) (Details) link:presentationLink link:calculationLink link:definitionLink 9955563 - Disclosure - DEPOSITS AND RELATED INTEREST (Narrative) (Details) link:presentationLink link:calculationLink link:definitionLink 9955564 - Disclosure - DEPOSITS AND RELATED INTEREST (Interest Expense) (Details) link:presentationLink link:calculationLink link:definitionLink 9955565 - Disclosure - DEPOSITS AND RELATED INTEREST (Maturities of Time Deposits) (Details) link:presentationLink link:calculationLink link:definitionLink 9955566 - Disclosure - BORROWINGS AND RELATED INTEREST (OFG’s Repurchase Agreements, Excluding Accrued Interest) (Details) link:presentationLink link:calculationLink link:definitionLink 9955567 - Disclosure - BORROWINGS AND RELATED INTEREST (Securities Sold under Agreements to Repurchase) (Details) link:presentationLink link:calculationLink link:definitionLink 9955568 - Disclosure - BORROWINGS AND RELATED INTEREST (Advances from the Federal Home Loan Bank of New York) (Details) link:presentationLink link:calculationLink link:definitionLink 9955569 - Disclosure - BORROWINGS AND RELATED INTEREST (Schedule of Federal Home Loan Bank Advances And Maturity) (Details) link:presentationLink link:calculationLink link:definitionLink 9955570 - Disclosure - OFFSETTING OF FINANCIAL ASSETS AND LIABILITIES (Offsetting Liabilities) (Details) link:presentationLink link:calculationLink link:definitionLink 9955571 - Disclosure - INCOME TAXES (Details) link:presentationLink link:calculationLink link:definitionLink 9955572 - Disclosure - REGULATORY CAPITAL REQUIREMENTS (Details) link:presentationLink link:calculationLink link:definitionLink 9955573 - Disclosure - STOCKHOLDERS’ EQUITY (Narrative) (Details) link:presentationLink link:calculationLink link:definitionLink 9955574 - Disclosure - STOCKHOLDERS’ EQUITY (Activity of Common Shares Held in Treasury) (Details) link:presentationLink link:calculationLink link:definitionLink 9955575 - Disclosure - ACCUMULATED OTHER COMPREHENSIVE LOSS (Accumulated Comprehensive Income, Net of Income Tax) (Details) link:presentationLink link:calculationLink link:definitionLink 9955576 - Disclosure - ACCUMULATED OTHER COMPREHENSIVE LOSS (Changes in Other Comprehensive Income by Components) (Details) link:presentationLink link:calculationLink link:definitionLink 9955577 - Disclosure - ACCUMULATED OTHER COMPREHENSIVE LOSS (Reclassifications Out of Other Comprehensive Income (Loss)) (Details) link:presentationLink link:calculationLink link:definitionLink 9955578 - Disclosure - EARNINGS PER COMMON SHARE (Schedule of Earnings Per Share Basic and Diluted) (Details) link:presentationLink link:calculationLink link:definitionLink 9955579 - Disclosure - EARNINGS PER COMMON SHARE (Narrative) (Details) link:presentationLink link:calculationLink link:definitionLink 9955580 - Disclosure - GUARANTEES (Narrative) (Details) link:presentationLink link:calculationLink link:definitionLink 9955581 - Disclosure - GUARANTEES (Changes in Liability of Estimated Loss from Credit Recourse Agreement) (Details) link:presentationLink link:calculationLink link:definitionLink 9955582 - Disclosure - COMMITMENTS AND CONTINGENCIES (Credit-Related Financial Instruments) (Details) link:presentationLink link:calculationLink link:definitionLink 9955583 - Disclosure - COMMITMENTS AND CONTINGENCIES (Narrative) (Details) link:presentationLink link:calculationLink link:definitionLink 9955584 - Disclosure - OPERATING LEASES (Operating Lease Cost) (Details) link:presentationLink link:calculationLink link:definitionLink 9955585 - Disclosure - OPERATING LEASES (Operating Lease Assets and Liabilities) (Details) link:presentationLink link:calculationLink link:definitionLink 9955586 - Disclosure - OPERATING LEASES (Operating Lease Terms) (Details) link:presentationLink link:calculationLink link:definitionLink 9955587 - Disclosure - OPERATING LEASES (Future Minimum Payments for Operating Leases and Present Value) (Details) link:presentationLink link:calculationLink link:definitionLink 9955587 - Disclosure - OPERATING LEASES (Future Minimum Payments for Operating Leases and Present Value) (Details) link:presentationLink link:calculationLink link:definitionLink 9955588 - Disclosure - FAIR VALUE OF FINANCIAL INSTRUMENTS (Narrative) (Details) link:presentationLink link:calculationLink link:definitionLink 9955589 - Disclosure - FAIR VALUE OF FINANCIAL INSTRUMENTS (Assets and Liabilities on Recurring and Non-Recurring Basis) (Details) link:presentationLink link:calculationLink link:definitionLink 9955590 - Disclosure - FAIR VALUE OF FINANCIAL INSTRUMENTS (Reconciliation of Assets and Liabilities Using Significant Unobservable Inputs (Level 3)) (Details) link:presentationLink link:calculationLink link:definitionLink 9955591 - Disclosure - FAIR VALUE OF FINANCIAL INSTRUMENTS (Qualitative Information for Assets and Liabilities) (Details) link:presentationLink link:calculationLink link:definitionLink 9955592 - Disclosure - FAIR VALUE OF FINANCIAL INSTRUMENTS (Estimated Fair Value and Carrying Value) (Details) link:presentationLink link:calculationLink link:definitionLink 9955593 - Disclosure - BANKING AND FINANCIAL SERVICE REVENUES (Commissions and Fees Revenues) (Details) link:presentationLink link:calculationLink link:definitionLink 9955594 - Disclosure - BUSINESS SEGMENTS (Narrative) (Details) link:presentationLink link:calculationLink link:definitionLink 9955595 - Disclosure - BUSINESS SEGMENTS (Results of Operations and Selected Financial Information) (Details) link:presentationLink link:calculationLink link:definitionLink