FIRST BANCORP PR

Exhibit No.

3.1

Restated Articles of Incorporation, incorporated by reference from Exhibit 3.1 of the Registration Statement on Form S-

1/A, filed on October 20, 2011.

3.2

Amended and Restated By-Laws, incorporated by reference from Exhibit 3.2 of the Form 8-K, filed on March 31, 2020.

4.1

Description of First BanCorp. capital stock.

10.1*

First BanCorp Omnibus Incentive Plan, as amended, incorporated by reference from Exhibit 99.1 of the Form S-8, filed on

June 21, 2016.

10.2*

10.3*

10.4*

Form of Restricted Stock Award Agreement

Form of First BanCorp Long-Term Incentive Award Agreement, incorporated by reference from Exhibit 10.1 of the Form

10-Q for the quarter ended March 31, 2023, filed on May 10, 2023.

Employment Agreement between First BanCorp and Aurelio Alemán, incorporated by reference from Exhibit 10.6- of the

Form 10-K for the year ended December 31, 1998, filed on March 26, 1999.

10.5*

Amendment No. 1 to Employment Agreement between First BanCorp and Aurelio Alemán, incorporated by reference from

Exhibit 10.2 of the Form 10-Q for the quarter ended March 31, 2009, filed on May 11, 2009.

10.6*

Amendment No. 2 to Employment Agreement between First BanCorp and Aurelio Alemán, incorporated by reference from

Exhibit 10.6 of the Form 10-K for the year ended December 31, 2009, filed on March 2, 2010.

10.7*

Employment Agreement between First BanCorp and Orlando Berges, incorporated by reference from Exhibit 10.1 of the

Form 10-Q for the quarter ended June 30, 2009, filed on August 11, 2009.

10.8*

Letter Agreement between First BanCorp. and Roberto R. Herencia, incorporated by reference from Exhibit 10.1 of the

Form 8-K/A, filed on November 2, 2011.

10.9*

Offer Letter between First BanCorp and Juan Acosta Reboyras, incorporated by reference from Exhibit 10.1 of the Form 8-

K, filed on September 3, 2014.

10.10*

Offer Letter between First BanCorp and Luz A. Crespo, incorporated by reference from Exhibit 10.1 of the Form 8-K, filed

on February 9, 2015.

10.11*

Offer Letter between First BanCorp and John A. Heffern, incorporated by reference from Exhibit 10.1 of the Form 8-K,

filed on November 1, 2017.

10.12*

Offer Letter between First BanCorp and Daniel E. Frye, incorporated by reference from Exhibit 10.1 of the Form 8-K, filed

on August 31, 2018.

10.13*

Offer Letter between First BanCorp and Félix M. Villamil, incorporated by reference from Exhibit 10.1 of the Form 8-K,

filed on November 5, 2020.

10.14*

Offer Letter between First BanCorp and Patricia M. Eaves, incorporated by reference from Exhibit 10.1 of the Form 8-K,

filed on April 1, 2021.

10.15*

Form of Executive Employment Agreement executed by each executive officer, incorporated by reference from Exhibit

10.1 of the Form 10-Q for the quarter ended June 30, 2018, filed on August 9, 2018.

10.16*

Revised

Non-Management and Non-

Employee

Directors of the Board of Directors Compensation Structure, incorporated

by reference from Exhibit 10.1 of the Form 10-Q for the quarter

ended September 30, 2022, filed on November 8,

18.1

Preferability letter from Crowe, LLP regarding a change in accounting method dated November 8, 2022, incorporated by

reference form Exhibit 18 of the Form 10-Q for the quarter ended September 30, 2022, filed on November 8, 2022.

21.1

List of First BanCorp’s subsidiaries

23.1

Consent of Crowe LLP

31.1

CEO

Certification pursuant to Section 302 of the Sarbanes-Oxley

Act of 2002

31.2

CFO Certification pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

32.1

CEO Certification pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of

32.2

CFO Certification pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of

97.1

FirstBanCorp Compensation Clawback Policy

101.INS

Inline XBRL Instance Document, filed herewith. The

instance document does not appear in the interactive

data file because

its XBRL tags are embedded within the inline XBRL

document.

101.SCH

Inline XBRL Taxonomy Extension Schema Document, filed herewith

101.CAL

Inline XBRL Taxonomy Extension Calculation Linkbase Document, filed herewith

101.LAB

Inline XBRL Taxonomy Extension Label Linkbase Document, filed herewith

101.PRE

Inline XBRL Taxonomy Extension Presentation Linkbase Document, filed herewith

101.DEF

Inline XBRL Taxonomy Extension Definitions Linkbase Document, filed herewith

The cover page of First BanCorp. Annual Report on Form

10-K for the year ended December 31, 2023, formatted in Inline

XBRL (included within the Exhibit 101 attachments)

*Management contract or compensatory plan or agreement.

SIGNATURES