FinObservatory

SEC filings / CIK 1057706

FIRST BANCORP /PR/

State commercial banks. 14 10-K filer-years in this dataset, the most recent for FY2025, filed Feb 27, 2026. Every figure below is as filed by the company and untouched: FinObservatory has not restated, rescaled or corrected anything, and a blank is a fact the filing does not tag, not a zero.

This is the SEC holding company, identified by its Central Index Key. It is not the insured bank subsidiary that appears in /banks and /deposits, which are FDIC call-report entities on a different consolidation. Nothing here should be compared line for line with those.

Held-to-maturity gap against reported equity

The fair value of the held-to-maturity book minus its carrying amount, divided by the stockholders’ equity the same filing reports. Years marked n/a are years in which the filing does not tag one of the three.

-2-1-10FY2011: HTM fair value less carrying amount, 0.0% of reported stockholders’ equityn/an/an/an/aFY2016: HTM fair value less carrying amount, -1.3% of reported stockholders’ equityFY2017: HTM fair value less carrying amount, -1.0% of reported stockholders’ equityFY2018: HTM fair value less carrying amount, -0.9% of reported stockholders’ equityFY2019: HTM fair value less carrying amount, -1.3% of reported stockholders’ equityFY2020: HTM fair value less carrying amount, -0.3% of reported stockholders’ equityFY2021: HTM fair value less carrying amount, -0.1% of reported stockholders’ equityFY2023: HTM fair value less carrying amount, -0.4% of reported stockholders’ equityFY2024: HTM fair value less carrying amount, -0.5% of reported stockholders’ equityFY2025 (partial): HTM fair value less carrying amount, -0.1% of reported stockholders’ equity1112131415161718192021232425Fiscal year of the 10-K% of reported stockholders’ equity

The gap is computable for 10 of this company’s 14 filings. In 2 of the 14 filings the carrying amount is tagged with a company-invented element rather than a us-gaap one, so a standard-taxonomy screen would return no carrying amount for those years.

Source: SEC Financial Statement Data Sets, US Securities and Exchange Commission, Division of Economic and Risk Analysis. Facts as filed: uncleaned, unrestated, not audited by FinObservatory. Selection: consolidated USD balance-sheet instants at each filing's own period end, from this company's 10-K submissions with prevrpt = 0. Methodology

Filing history, as filed

FYFiledAssetsDepositsEquityAOCIHTM carryingHTM fair valueGap, % of equityCustom facts
2025pFeb 27, 2026$19.13bn$16.67bn$1.97bn-$354.6m$264.6m$262.1m-0.1%7.9%
2024Feb 28, 2025$19.29bn$16.87bn$1.67bn-$566.6m$317.0m$308.0m-0.5%7.0%
2023Feb 28, 2024$18.91bn$16.56bn$1.50bn-$639.2m$352.0m$346.1m-0.4%6.9%
2021Mar 1, 2022$20.79bn$17.78bn$2.10bn-$84.0m$169.6mext$167.1m-0.1%8.5%
2020Mar 1, 2021$18.79bn$15.32bn$2.28bn$55.5m$180.6mext$173.8m-0.3%8.5%
2019Mar 2, 2020$12.61bn$9.35bn$2.23bn$6.8m$138.7m$110.4m-1.3%7.1%
2018Mar 1, 2019$12.24bn$8.99bn$2.04bn-$40.4m$144.8m$125.7m-0.9%10.0%
2017Mar 16, 2018$12.26bn$9.02bn$1.87bn-$20.6m$150.6m$131.0m-1.0%16.4%
2016Mar 16, 2017$11.92bn$8.83bn$1.79bn-$34.4m$156.2m$132.8m-1.3%15.5%
2015Mar 14, 2016$12.57bn$9.34bn$1.69bn-$27.7mn/an/an/a12.9%
2014Mar 16, 2015$12.73bn$9.48bn$1.67bn-$18.4mn/an/an/a10.7%
2013Mar 17, 2014$12.66bn$9.88bn$1.22bn-$78.7mn/an/an/a9.3%
2012Apr 1, 2013$13.10bn$9.86bn$1.49bn$28.4mn/an/an/a11.6%
2011Mar 13, 2012$13.13bn$9.91bn$1.44bn$19.2m$0$00.0%13.1%

ext marks a carrying amount tagged with a company-invented element. p marks FY2025, which the dataset’s filing window (closing Mar 31, 2026) leaves incomplete across filers. “Custom facts” is the share of that filing’s consolidated facts carrying a company-invented tag, in any unit.

Source: SEC Financial Statement Data Sets, US Securities and Exchange Commission, Division of Economic and Risk Analysis. Facts as filed: uncleaned, unrestated, not audited by FinObservatory. Selection: this company's 10-K submissions with prevrpt = 0, one per fiscal year by latest filed date; consolidated USD instants at each filing's period end. Dollar columns are raw US dollars. Methodology

What this page cannot tell you

  • A blank in the held-to-maturity columns means the filing does not tag that fact on the consolidated face. It does not mean the company holds no held-to-maturity securities, and this dataset cannot distinguish the two.
  • A held-to-maturity gap is not a realised loss. Held to maturity, the securities pay par. The gap measures how far the reported equity sits from a mark-to-market equity, which becomes a solvency question only if the book must be sold.
  • AOCI is not the held-to-maturity mark. It bundles available-for-sale marks, hedge marks, pension and translation, net of tax. Do not add the two columns.
  • Every value is as filed. A scale error, sign error or mis-tag by the company is reproduced here exactly as the company made it.

Pages exist for the 650 bank and thrift holding companies with at least one 10-K from FY2015 onward, out of 900 with a 10-K anywhere in the dataset.