First BanCorp FBP Financing Receivable Unearned Income

Financing Receivable Unearned Income at other companies

National Bank HoldingsNBHC

100%0.0pp

First Commonwealth FinancialFCF

$118.4M+39.0%

WSFS FinancialWSFS

$104.38M-12.7%

UBS

United BanksharesUBSI

$24.86B+4.2%

Payoneer Global Inc.PAYO

-$46K+44.6%

First Commonwealth FinancialFCF

$13.98M+76.4%

Questions, answered.

What is First BanCorp's financing receivable unearned income?

First BanCorp (FBP) reported financing receivable unearned income of $116.8M in Q4 2025.

How has First BanCorp's financing receivable unearned income changed year-over-year?

First BanCorp's financing receivable unearned income decreased by 10.4% year-over-year, from $130.4M to $116.8M.

What is the long-term trend for First BanCorp's financing receivable unearned income?

Over 4 years (2021 to 2025), First BanCorp's financing receivable unearned income has grown at a 10.3% compound annual growth rate (CAGR), from $79M to $116.8M.

What does financing receivable unearned income mean?

This represents the portion of interest or fee income on financing receivables that has been billed or accrued but not yet earned according to the effective interest method. It serves as a contra-asset account that adjusts the gross carrying amount of the loans to their net present value. Tracking this is essential for accurate revenue recognition and understanding the timing of cash flows.