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, incorporated by reference from Exhibit 4.1 of the Form 10-K for the year ended December 31,

2024, filed on February 28, 2025.

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*

Form of Restricted Stock Award Agreement, incorporated by reference from Exhibit 10.2 of the Form 10-K for the year ended December 31,

2023, filed on February 28, 2024.

10.3*

Form of First BanCorp Short-Term Incentive Program, as amended on March 16, 2023, incorporated by reference from Exhibit 10.1 of the

Form 10-Q for the quarter ended March 31, 2024, filed on May 9, 2024.

10.4*

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.

10.5*

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.

10.6*

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.

10.7*

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.

10.8*

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.

10.9*

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.

10.10*

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.

10.11*

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,

10.12*

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,

10.13*

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,

10.14*

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.

10.15*

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,

10.16*

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.

10.17*

Revised Non-Management and Non-Employee Directors of the Board of Directors Compensation Structure, incorporated by reference from

Exhibit 10.17 of the Form 10-K for the year ended December 31, 2024, filed on February 28, 2025.

10.18*

Professional Servies Agreement by and between Cassan Pancham and FirstBank Puerto Rico, dated as of May 16, 2025, incorporated by

reference from Exhibit 10.1 of the Form 8-K/A, filed on May 16, 2025.

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.

19.1

First BanCorp Policy Statement on Inside Information and Insider Trading, incorporated by reference from Exhibit 19.1 of the Form 10-K for

the year ended December 31, 2024, filed on February 28, 2025.

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 2002

32.2

CFO Certification pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

97.1

FirstBanCorp Compensation Clawback Policy, incorporated by reference from Exhibit 97.1 of the Form 10-K for the year ended December

31, 2023, filed on February 28, 2024

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,

101.LAB

Inline XBRL Taxonomy Extension Label Linkbase Document, filed

herewith

101.PRE

Inline XBRL Taxonomy Extension Presentation Linkbase Document,

101.DEF

Inline XBRL Taxonomy Extension Definitions Linkbase Document,

The cover page of First BanCorp. Annual Report

on Form 10-K for the year ended December

31, 2025, formatted in Inline XBRL (included

within the Exhibit 101 attachments)

*Management contract or compensatory

plan or agreement.

SIGNATURES