First BanCorp FBP Accretion (Amortization) of Discounts and Premiums, Investments
Accretion (Amortization) of Discounts and Premiums, Investments at other companies
Other financials
Where this comes from
Reported directly by First BanCorp in its filing.
Tagged under the XBRL concept us-gaap:AccretionAmortizationOfDiscountsAndPremiumsInvestments.
The official record: First BanCorp’s 10-Q, filed May 8, 2026, on SEC EDGAR. View the filing →
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Questions, answered.
- What is First BanCorp's accretion (amortization) of discounts and premiums, investments?
- First BanCorp (FBP) reported accretion (amortization) of discounts and premiums, investments of $4.16M in Q1 2026.
- How has First BanCorp's accretion (amortization) of discounts and premiums, investments changed year-over-year?
- First BanCorp's accretion (amortization) of discounts and premiums, investments increased by 487.2% year-over-year, from -$1.07M to $4.16M.
- What is the long-term trend for First BanCorp's accretion (amortization) of discounts and premiums, investments?
- Over 4 years (2021 to 2025), First BanCorp's accretion (amortization) of discounts and premiums, investments has grown at a -40.9% compound annual growth rate (CAGR), from -$26.55M to $3.24M.
- What does accretion (amortization) of discounts and premiums, investments mean?
- Reflects the periodic adjustment of the carrying value of investment securities to their par value over time. Accretion of discounts increases interest income, while amortization of premiums decreases it, ensuring the effective yield is recognized over the life of the investment. This is a critical metric for assessing the quality and performance of the company's investment portfolio.