OFG BANCORP
For the period ended Dec 31, 2025. Filed Feb 25, 2026.
View on SEC.govAbout this filing
A company's yearly report to the SEC, with audited financial statements. It is the fullest account a company gives of its business, its finances and the risks it sees.
FY2025 · Filed Feb 25, 2026
OFG$51.18+0.0%Stored close · as of Nov 10, 2026
Extracted filing text, with the paragraph anchors used by the comparison.
See the whole filing, with its images and exhibitsContents
Item 8. Financial Statements and Supplementary Data
FORM 10-K
FINANCIAL STATEMENTS INDEX
| Page | |
|---|---|
| Report of Independent Registered Public Accounting Firm (PCAOB No. 185) | 73 |
| Report of Independent Registered Public Accounting Firm on Internal Control over Financial Reporting | 76 |
| Consolidated Statements of Financial Condition as of December 31, 2025 and 2024 | 78 |
| Consolidated Statements of Operations for the years ended December 31, 2025, 2024, and 2023 | 80 |
| Consolidated Statements of Comprehensive Income for the years ended December 31, 2025, 2024, and 2023 | 82 |
| Consolidated Statements of Changes in Stockholders’ Equity for the years ended December 31, 2025, 2024, and 2023 | 83 |
| Consolidated Statements of Cash Flows for the years ended December 31, 2025, 2024, and 2023 | 84 |
| Notes to the Consolidated Financial Statements | |
| Note 1– Summary of Significant Accounting Policies | 87 |
| Note 2 – Cash Restrictions | 100 |
| Note 3 – Investment Securities | 100 |
| Note 4 – Pledged Assets | 105 |
| Note 5 – Loans | 106 |
| Note 6 – Allowance for Credit Losses | 122 |
| Note 7 – Foreclosed Real Estate | 124 |
| Note 8 – Premises and Equipment | 124 |
| Note 9– Servicing Assets | 125 |
| Note 10 – Goodwill and Other Intangible Assets | 126 |
| Note 11 – Accrued Interest Receivable and Other Assets | 127 |
| Note 12 – Deposits and Related Interest | 128 |
| Note 13 – Borrowings and Related Interest | 129 |
| Note 14 – Offsetting of Financial Assets and Liabilities | 130 |
| Note 15 – Employee Benefit Plans | 131 |
| Note 16 – Related Party Transactions | 132 |
| Note 17 – Income Taxes | 132 |
| Note 18 – Regulatory Capital Requirements | 137 |
| Note 19 – Stock- Based Compensation Plan | 139 |
| Note 20 – Stockholders’ Equity | 140 |
| Note 21 – Accumulated Other Comprehensive Loss | 141 |
| Note 22 – Earnings per Common Share | 142 |
| Note 23 – Guarantees | 142 |
| Note 24 – Commitments and Contingencies | 144 |
| Note 25 – Operating Leases | 145 |
| Note 26 – Fair Value of Financial Instruments | 147 |
| Note 27 – Banking and Financial Service Revenues | 153 |
| Note 28 – Business Segments | 154 |
| Note 29 – OFG Bancorp (Holding Company Only) Financial Information | 157 |
| Note 30 – Subsequent Events | 160 |
The text of this filing, as the company filed it with the SEC, without its images or exhibits. This is not investment advice.