The following table presents the potential effect of rights of set-off associated with OFG’s recognized financial assets and liabilities at June 30, 2026, and December 31, 2025: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Gross Amounts Not Offset in the Statement of
Financial Condition | | | | Gross Amount
of Recognized
Liabilities | | Gross Amounts
Offset in the
Statement of
Financial
Condition | | Net Amount of
Liabilities
Presented
in Statement
of Financial
Condition | |
Financial
Instruments | | Cash
Collateral
Provided | | Net
Amount | | (In thousands) | | June 30, 2026 | | | | | | | | | | | | | | | | | | | | | | | | | Securities sold under agreements to repurchase | $ | 100,000 | | | $ | — | | | $ | 100,000 | | | $ | 109,105 | | | $ | — | | | $ | (9,105) | | | | | | | | | | | | | |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | December 31, 2025 | | | | | | | | | | | | | | | Securities sold under agreements to repurchase | $ | 100,000 | | | $ | — | | | $ | 100,000 | | | $ | 108,662 | | | $ | — | | | $ | (8,662) | | | | | | | | | | | | | |
|