| **LOANS AND ALLOWANCE FOR CREDIT LOSSES (As Restated)** | 9 Months Ended                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       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| **Loans and Leases Receivable Disclosure [Abstract]**   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                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| LOANS AND ALLOWANCE FOR CREDIT LOSSES (As Restated)     | NOTE 5. LOANS AND ALLOWANCE FOR CREDIT LOSSES (As Restated)Overall The Company's loans are reported at their outstanding principal balances net of any unearned income, cumulative charge-offs, unamortized deferred fees and costs and unamortized premiums or discounts. The Company maintains an ACL to provide for losses inherent in its portfolios. Certain loans are pledged as collateral for borrowings, securitizations, or special purpose entities ("SPEs"). These loans totaled $58.6 billion at September 30, 2015 and $51.7 billion at December 31, 2014. Loans that the Company intends to sell are classified as loans held-for-sale ("LHFS"). The LHFS portfolio balance at September 30, 2015 was $3.0 billion, compared to $260.3 million at December 31, 2014. LHFS that are residential mortgage portfolio are reported at fair value. All other LHFS are accounted for at the lower of cost or fair value. For a discussion on the valuation of LHFS at fair value, see Note 16 to the Condensed Consolidated Financial Statements. As of September 30, 2015, the Company determined that it no longer intended to hold certain personal lending assets at SCUSA for investment. As a result, $1.9 billion of personal unsecured loans were transferred to held for sale during the third quarter. In connection with this reclassification to held for sale, the Company adjusted the credit loss allowance associated with SCUSA's personal loan portfolio to value the portfolio at the lower of cost or market, and the adjusted credit loss allowance was released through the provision for credit losses; reflected as a charge-off against the credit loss allowance. Future loan originations and purchases under SCUSA’s personal lending platform will also be classified as held for sale.During the third quarter of 2015, the Company repurchased a portfolio of performing multi-family loans from FNMA for $1.4 billion. Interest income on loans is accrued based on the contractual interest rate and the principal amount outstanding, except for those loans classified as non-accrual. At September 30, 2015 and December 31, 2014, accrued interest receivable on the Company's loans was $521.9 million and $492.7 million, respectively. NOTE 5. LOANS AND ALLOWANCE FOR CREDIT LOSSES (As Restated) (continued)Loan and Lease Portfolio CompositionThe following table presents the composition of the gross loans held for investment by type of loan and by fixed and variable rates at the dates indicated: September 30, 2015 December 31, 2014 Amount Percent Amount Percent     (in thousands)Commercial loans held for investment:       Commercial real estate loans$8,495,182 10.8% $8,739,233 11.5%Commercial and industrial loans19,363,022 24.6% 17,092,828 22.5%Multi-family loans9,600,527 12.2% 8,705,890 11.5%Other commercial(2)2,366,742 3.0% 2,084,232 2.7%Total commercial loans held for investment39,825,473 50.6% 36,622,183 48.2%Consumer loans secured by real estate:       Residential mortgages6,408,164 8.2% 6,773,575 8.9%Home equity loans and lines of credit6,159,536 7.8% 6,211,298 8.2%Total consumer loans secured by real estate12,567,700 16.0% 12,984,873 17.1%Consumer loans not secured by real estate:       Retail installment contracts and auto loans - originated17,573,943 22.4% 9,935,503 13.1%Retail installment contracts and auto loans - purchased6,888,523 8.8% 12,449,526 16.4%Personal unsecured loans644,548 0.8% 2,696,820 3.5%Other consumer(3)1,083,011 1.4% 1,306,562 1.7%Total consumer loans38,757,725 49.4% 39,373,284 51.8%Total loans held for investment(1)$78,583,198 100.0% $75,995,467 100.0%Total loans held for investment:       Fixed rate$46,704,335 59.4% $45,109,343 59.4%Variable rate31,878,863 40.6% 30,886,124 40.6%Total loans held for investment(1)$78,583,198 100.0% $75,995,467 100.0%(1)Total loans held for investment includes deferred loan fees, net of deferred origination costs and unamortized purchase premiums, net of discounts as well as purchase accounting adjustments. These items resulted in a net decrease in loan balances of $269.9 million as of September 30, 2015 and a net decrease in loan balances of $1.5 billion as of December 31, 2014, respectively. (2)Other commercial primarily includes commercial equipment vehicle funding ("CEVF") leveraged leases and loans.(3)Other consumer primarily includes recreational vehicles ("RV") and marine loans. Portfolio segments and classes GAAP requires that entities disclose information about the credit quality of their financing receivables at disaggregated levels, specifically defined as “portfolio segments” and “classes,” based on management’s systematic methodology for determining the ACL. For this, compared to the financial statement categorization of loans, the Company utilizes an alternate categorization to model and calculate the ACL and track the credit quality, delinquency and impairment status of the underlying loan populations. In disaggregating its financing receivables portfolio, the Company’s methodology begins with the commercial and consumer segments. NOTE 5. LOANS AND ALLOWANCE FOR CREDIT LOSSES (As Restated) (continued)The commercial segmentation reflects line of business distinctions. The three commercial real estate lines of business distinctions include “Corporate banking,” which includes commercial and industrial owner-occupied real estate, “Middle market commercial real estate,” which represents the portfolio of specialized lending for investment real estate, including financing for continuing care retirement communities and “Santander real estate capital”, which is the commercial real estate portfolio of the specialized lending group. "Commercial and industrial" loans includes non-real estate-related commercial and industrial loans. "Multi-family" represents loans for multi-family residential housing units. “Other commercial” primarily represents the CEVF business. The following table reconciles the Company's recorded investment classified by its major loan classifications to its commercial loan classifications utilized in its determination of the allowance for loan losses and other credit quality disclosures at September 30, 2015 and December 31, 2014, respectively:Commercial Portfolio Segment(2)    Major Loan Classifications(1) September 30, 2015 December 31, 2014       (in thousands)Commercial loans held for investment:    Commercial real estate:    Corporate Banking $2,967,780 $3,218,150Middle Markets Real Estate 3,965,173 3,743,099Santander Real Estate Capital 1,562,229 1,777,984Total commercial real estate 8,495,182 8,739,233Commercial and industrial loans (3) 19,363,022 17,092,828Multi-family loans 9,600,527 8,705,890Other commercial 2,366,742 2,084,232Total commercial loans held for investment $39,825,473 $36,622,183 (1)These represent the Company's loan categories based on the SEC's Regulation S-X, Article 9. (2)These represent the Company's loan classes used to determine its allowance for loan and lease losses in accordance with ASC 310-10.(3)Excludes zero and $19.1 million of Commercial and Industrial LHFS at September 30, 2015 and December 31, 2014, respectively.The Company's portfolio segments are substantially the same as its financial statement categorization of loans for the consumer loan populations. “Residential mortgages” includes mortgages on residential property including single family and 1-4 family units. "Home equity loans and lines of credit” include all organic home equity contracts and purchased home equity portfolios. "Retail installment contracts and auto loans" includes the Company's direct automobile loan portfolios, but excludes RV and marine retail installment contracts. "Personal unsecured loans" includes personal revolving loans and credit cards. “Other consumer” includes an acquired portfolio of marine and RV contracts as well as indirect auto loans.In accordance with the Company's accounting policy when establishing the collective ACL for originated loans, the Company's estimate of losses on recorded investment includes the estimate of the related net discount balance that is expected at the time of charge-off, while it considers the entire discount for loan portfolios purchased at a discount as available to absorb the credit losses when determining the ACL specific to these portfolios. This accounting policy is not applicable for the purchased loan portfolios acquired with evidence of  credit deterioration, on which we elected to apply the FVO. NOTE 5. LOANS AND ALLOWANCE FOR CREDIT LOSSES (As Restated) (continued)Consumer Portfolio Segment(2)    Major Loan Classifications(1) September 30, 2015 December 31, 2014       (in thousands)Consumer loans secured by real estate:    Residential mortgages(3) $6,408,164 $6,773,575Home equity loans and lines of credit 6,159,536 6,211,298Total consumer loans secured by real estate 12,567,700 12,984,873Consumer loans not secured by real estate:    Retail installment contracts and auto loans - originated(4) 17,573,943 9,935,503Retail installment contracts and auto loans - purchased 6,888,523 12,449,526Personal unsecured loans(5) 644,548 2,696,820Other consumer 1,083,011 1,306,562Total consumer loans held for investment $38,757,725 $39,373,284 (1)These represent the Company's loan categories based on the SEC's Regulation S-X, Article 9.(2)These represent the Company's loan classes used to determine its allowance for loan and lease losses in accordance with ASC 310-10.(3)Home mortgages exclude $280.8 million and $195.7 million of LHFS at September 30, 2015 and December 31, 2014, respectively.(4)Retail installment contracts and auto loans exclude $825.8 million and $45.4 million of LHFS at September 30, 2015 and December 31, 2014, respectively.(5)Personal unsecured loans exclude $1.9 billion of LHFS at September 30, 2015. There were no personal unsecured loans HFS at December 31, 2014.The RICs and auto loan portfolio is comprised of: (1) RICs originated by SC prior to the Change in Control, (2) RICs originated by SC after the Change in Control, and (3) auto loans originated by SBNA. The composition of the portfolio segment is as follows:    September 30, 2015 December 31, 2014  (in thousands)RICs - Purchased:   UPB (1) $7,577,731 $13,366,188UPB - FVO (2) 195,909 716,923Total UPB 7,773,640 14,083,111Purchase Marks (3)(885,117) (1,633,585)Total RICs - Purchased 6,888,523 12,449,526     RICs - Originated:    UPB (1) 18,110,589 10,273,931Net discount (555,952) (367,369)Total RICs - Originated17,554,637 9,906,562SBNA auto loans 19,306 28,941Total RICs originated post-change in control 17,573,943 9,935,503Total RICs and auto loans $24,462,466 $22,385,029(1) UPB does not include amounts related to the loan receivables - unsecured and loan receivables from dealers due to the short-term and revolving nature of these receivables. (2) The Company elected to account for these loans, which were acquired with evidence of credit deterioration, under the FVO. (3) Includes purchase marks of $42.3 million and $130.2 million as of September 30, 2015 and December 31, 2014, respectively, related to purchased loan portfolios on which we elected to apply the FVO. NOTE 5. LOANS AND ALLOWANCE FOR CREDIT LOSSES (As Restated) (continued)ACL Rollforward by Portfolio Segment The activity in the ACL by portfolio segment for the three-month and nine-month periods endedSeptember 30, 2015 and 2014 was as follows: Three-Month Period Ended September 30, 2015 Commercial Consumer Unallocated Total   (in thousands)Allowance for loan and lease losses, beginning of period$402,695 $2,360,366 $71,592 $2,834,653Provision for/ (Recovery of) loan losses26,337 937,086 (26,258) 937,165Charge-offs(45,467) (1,480,645) — (1,526,112)Recoveries25,091 496,347 — 521,438Charge-offs, net of recoveries(20,376) (984,298) — (1,004,674)Allowance for loan and lease losses, end of period$408,656 $2,313,154 $45,334 $2,767,144        Reserve for unfunded lending commitments, beginning of period$137,641 $— $— $137,641Provision for unfunded lending commitments— — — —Loss on unfunded lending commitments— — — —Reserve for unfunded lending commitments, end of period137,641 — — 137,641Total allowance for credit losses, end of period$546,297 $2,313,154 $45,334 $2,904,785         Nine-Month Period Ended September 30, 2015 Commercial Consumer Unallocated Total   (in thousands)Allowance for loan losses, beginning of period$401,553 $1,267,025 $33,024 $1,701,602Provision for/ (Recovery of) loan losses64,491 2,874,254 12,310 2,951,055Other(1)— (27,117) — (27,117)Charge-offs(96,652) (3,302,922) — (3,399,574)Recoveries39,264 1,501,914 — 1,541,178Charge-offs, net of recoveries(57,388) (1,801,008) — (1,858,396)Allowance for loan and lease losses, end of period$408,656 $2,313,154 $45,334 $2,767,144        Reserve for unfunded lending commitments, beginning of period$132,641 $— $— $132,641Provision for unfunded lending commitments5,000 — — 5,000Loss on unfunded lending commitments— — — —Reserve for unfunded lending commitments, end of period137,641 — — 137,641Total allowance for credit losses, end of period$546,297 $2,313,154 $45,334 $2,904,785Ending balance, individually evaluated for impairment(2)$57,517 $745,671 $— $803,188Ending balance, collectively evaluated for impairment351,139 1,567,483 45,334 1,963,956        Financing receivables:       Ending balance$39,825,473 $41,748,433 $— $81,573,906Ending balance, evaluated under the fair value option or lower of cost or fair value— 3,364,866 — 3,364,866Ending balance, individually evaluated for impairment(2)367,865 3,771,421 — 4,139,286Ending balance, collectively evaluated for impairment39,457,608 34,612,146 — 74,069,754(1) The "Other" amount represents the impact on the allowance for loan and lease losses in connection with SCUSA classifying approximately $1.0 billion of retail installment contracts ("RICs") as held-for-sale during the first quarter of 2015.(2) Consumer loans individually evaluated for impairment consists of loans in TDR status NOTE 5. LOANS AND ALLOWANCE FOR CREDIT LOSSES (As Restated) (continued) Three-Month Period Ended September 30, 2014 Commercial Consumer Unallocated Total   (in thousands)Allowance for loan and lease losses, beginning of period$369,893 $888,761 $39,001 $1,297,655Provision for / (Recovery of) loan losses25,317 751,850 (10,504) 766,663Other(1)— (61,220) — (61,220)Charge-offs(28,686) (973,284) — (1,001,970)Recoveries8,844 408,754 — 417,598Charge-offs, net of recoveries(19,842) (564,530) — (584,372)Allowance for loan and lease losses, end of period$375,368 $1,014,861 $28,497 $1,418,726        Reserve for unfunded lending commitments, beginning of period$170,274 $— $— $170,274Provision for unfunded lending commitments(20,000) — — (20,000)Loss on unfunded lending commitments(633) — — (633)Reserve for unfunded lending commitments, end of period149,641 — — 149,641Total allowance for credit losses, end of period$525,009 $1,014,861 $28,497 $1,568,367         Nine-Month Period Ended September 30, 2014 Commercial Consumer Unallocated Total   (in thousands)Allowance for loan losses, beginning of period$443,074 $363,647 $27,616 $834,337Provision for / (Recovery of) loan losses(5,095) 1,703,103 881 1,698,889Other(1)— (61,220) — (61,220)Charge-offs(81,163) (1,729,911) — (1,811,074)Recoveries18,552 739,242 — 757,794Charge-offs, net of recoveries(62,611) (990,669) — (1,053,280)Allowance for loan losses, end of period$375,368 $1,014,861 $28,497 $1,418,726        Reserve for unfunded lending commitments, beginning of period$220,000 $— $— $220,000Provision for unfunded lending commitments(65,000) — — (65,000)Loss on unfunded lending commitments(5,359) — — (5,359)Reserve for unfunded lending commitments, end of period149,641 — — 149,641Total allowance for credit losses, end of period$525,009 $1,014,861 $28,497 $1,568,367Ending balance, individually evaluated for impairment(2)$73,074 $33,513 $— $106,587Ending balance, collectively evaluated for impairment302,294 981,348 28,497 1,312,139        Financing receivables:       Ending balance$35,683,463 $39,093,619 $— $74,777,082Ending balance, evaluated under the fair value option or lower of cost or fair value(1)19,167 1,284,403 — 1,303,570Ending balance, individually evaluated for impairment(2)503,098 1,075,907 — 1,579,005Ending balance, collectively evaluated for impairment35,161,198 36,733,309 — 71,894,507(1)The "Other" amount represents the impact on the allowance for loan and lease losses in connection with the sale of approximately $484 million of troubled debt restructurings ("TDRs") and non-performing loans ("NPLs") classified as held-for-sale during the quarter ended September 30, 2014.NOTE 5. LOANS AND ALLOWANCE FOR CREDIT LOSSES (As Restated) (continued)The following table presents the activity in the Allowance for loan losses for the Retail Installment Contracts acquired ("Purchased") in the Change in Control and those originated by SC subsequent to the Change in Control. Three Month Period Ended September 30, 2015 Nine Month Period Ended September 30, 2015 Purchased Originated Total Purchased Originated Total (in thousands) (in thousands)Allowance for loan and lease losses, beginning of period542,709 1,219,134 1,761,843 963 709,024 709,987Provision for / (Release of) loan and lease losses129,109 686,563 815,672 958,738 1,520,920 2,479,658Other— — — (27,117) — (27,117)Charge-offs(328,624) (612,318) (940,942) (1,216,036) (1,268,524) (2,484,560)Recoveries218,962 251,748 470,710 845,608 583,707 1,429,315Charge-offs, net of recoveries(109,662) (360,570) (470,232) (370,428) (684,817) (1,055,245)Allowance for loan and lease losses, end of period562,156 1,545,127 2,107,283 562,156 1,545,127 2,107,283 Three Month Period Ended September 30, 2014 Nine Month Period Ended September 30, 2014 Purchased Originated Total Purchased Originated Total (in thousands) (in thousands)Allowance for loan and lease losses, beginning of period$— $394,736 $394,736 $— $— $—Provision for / (Release of) loan and lease losses240,616 286,784 527,400 540,855 697,158 1,238,013Other(9,887) — (9,887) (9,887) — (9,887)Charge-offs(557,995) (168,008) (726,003) (1,149,494) (189,589) (1,339,083)Recoveries327,267 45,716 372,983 618,527 51,659 670,186Charge-offs, net of recoveries(230,728) (122,292) (353,020) (530,967) (137,930) (668,897)Allowance for loan and lease losses, end of period$1 $559,228 $559,229 $1 $559,228 $559,229NOTE 5. LOANS AND ALLOWANCE FOR CREDIT LOSSES (continued)Non-accrual loans by Class of Financing Receivable The recorded investment in non-accrual loans disaggregated by class of financing receivables is summarized as follows: September 30, 2015 December 31, 2014     (in thousands)Non-accrual loans:   Commercial:   Commercial real estate:   Corporate banking$60,450 $90,579Middle market commercial real estate38,605 71,398Santander real estate capital3,505 5,803Commercial and industrial65,901 54,567Multi-family7,319 9,639Other commercial4,365 4,136Total commercial loans180,145 236,122Consumer:   Residential mortgages184,828 231,316Home equity loans and lines of credit126,628 142,026Retail installment contracts and auto loans - originated538,929 227,132Retail installment contracts and auto loans - purchased412,175 755,590Personal unsecured loans12,683 14,007Other consumer31,242 22,095Total consumer loans1,306,485 1,392,166Total non-accrual loans1,486,630 1,628,288    Other real estate owned ("OREO")40,692 65,051Repossessed vehicles154,057 126,309Foreclosed and other repossessed assets377 11,375Total OREO and other repossessed assets195,126 202,735Total non-performing assets$1,681,756 $1,831,023NOTE 5. LOANS AND ALLOWANCE FOR CREDIT LOSSES (As Restated) (continued)Age Analysis of Past Due LoansThe age of recorded investments in past due loans and accruing loans greater than 90 days past due disaggregated by class of financing receivables is summarized as follows: As of September 30, 2015  30-89Days PastDue GreaterThan 90Days TotalPast Due Current TotalFinancingReceivables(1) Recorded Investment> 90 DaysandAccruing    (in thousands)Commercial:            Commercial real estate:            Corporate banking $23,789 $22,015 $45,804 $2,921,976 $2,967,780 $—Middle market commercial real estate 3,964 21,190 25,154 3,940,019 3,965,173 —Santander real estate capital 659 — 659 1,561,570 1,562,229 —Commercial and industrial 28,408 38,771 67,179 19,295,843 19,363,022 —Multi-family 21,830 635 22,465 9,578,062 9,600,527 —Other commercial 7,656 3,496 11,152 2,355,590 2,366,742 —Consumer:            Residential mortgages 144,232 155,947 300,179 6,388,749 6,688,928 —Home equity loans and lines of credit 31,268 80,107 111,375 6,048,161 6,159,536 —Retail installment contracts and auto loans - originated 1,704,700 168,183 1,872,883 16,526,813 18,399,696 —Retail installment contracts and auto loans - purchased 1,264,913 111,737 1,376,650 5,511,873 6,888,523 —Personal unsecured loans 92,965 86,739 179,704 2,349,035 2,528,739 77,528Other consumer 40,476 40,102 80,578 1,002,433 1,083,011 —Total $3,364,860 $728,922 $4,093,782 $77,480,124 $81,573,906 $77,528(1)Financing receivables include LHFS.NOTE 5. LOANS AND ALLOWANCE FOR CREDIT LOSSES (As Restated) (continued) As of December 31, 2014  30-89Days PastDue GreaterThan 90Days TotalPast Due Current TotalFinancingReceivables(1) RecordedInvestment> 90 DaysandAccruing    (in thousands)Commercial:            Commercial real estate:            Corporate banking $18,363 $37,708 $56,071 $3,162,079 $3,218,150 $—Middle market commercial real estate 3,179 33,604 36,783 3,706,316 3,743,099 —Santander real estate capital 4,329 2,115 6,444 1,771,540 1,777,984 —Commercial and industrial 26,778 23,434 50,212 17,061,710 17,111,922 —Multi-family 13,810 5,512 19,322 8,686,568 8,705,890 —Other commercial 5,054 1,245 6,299 2,077,933 2,084,232 —Consumer:       Residential mortgages 165,270 200,818 366,088 6,603,221 6,969,309 —Home equity loans and lines of credit 36,074 86,749 122,823 6,088,475 6,211,298 —Retail installment contracts and auto loans - originated 811,912 65,703 877,615 9,103,311 9,980,926 —Retail installment contracts and auto loans - purchased 2,317,941 202,889 2,520,830 9,928,697 12,449,527 —Personal unsecured loans 92,905 111,917 204,822 2,491,998 2,696,820 93,152Other consumer 56,708 31,745 88,453 1,218,109 1,306,562 —Total $3,552,323 $803,439 $4,355,762 $71,899,957 $76,255,719 $93,152(1)Financing receivables include LHFS.NOTE 5. LOANS AND ALLOWANCE FOR CREDIT LOSSES (As Restated) (continued)Impaired Loans by Class of Financing Receivable Impaired loans are generally defined as all TDRs plus commercial non-accrual loans in excess of $1.0 million. Impaired loans disaggregated by class of financing receivables are summarized as follows:  September 30, 2015  Recorded Investment(1) UnpaidPrincipalBalance RelatedSpecificReserves AverageRecordedInvestment     (in thousands)With no related allowance recorded:        Commercial:        Commercial real estate:        Corporate banking $40,866 $43,717 $— $39,301Middle market commercial real estate 79,320 124,268 — 103,556Santander real estate capital 2,860 2,860 — 2,921Commercial and industrial 2,721 4,144 — 5,323Multi-family 4,834 5,864 — 13,663Other commercial 2,604 2,622 — 1,346Consumer:        Residential mortgages 20,040 20,040 — 21,724Home equity loans and lines of credit 22,999 22,999 — 25,115Retail installment contracts and auto loans - originated — — — —Retail installment contracts and auto loans - purchased 92,073 115,026 — 939,599Personal unsecured loans(2) 14,635 14,635 — 7,614Other consumer 13,558 16,657 — 9,579With an allowance recorded:        Commercial:        Commercial real estate:        Corporate banking 33,744 42,396 10,664 46,847Middle market commercial real estate 36,936 42,635 10,656 48,517Santander real estate capital — — — 1,939Commercial and industrial 80,420 89,708 35,285 72,302Multi-family 5,762 5,767 463 5,871Other commercial 2,429 2,527 449 2,181Consumer:        Residential mortgages 139,279 164,278 28,812 135,046Home equity loans and lines of credit 62,328 73,254 4,832 61,230Retail installment contracts and auto loans  – Originated 916,385 941,146 293,459 486,449Retail installment contracts and auto loans - purchased 2,471,369 2,793,045 414,352 1,235,685  Personal unsecured loans 1,660 1,950 496 9,068  Other consumer 15,877 20,639 3,720 16,086Total:        Commercial $292,496 $366,508 $57,517 $343,767Consumer 3,770,203 4,183,669 745,671 2,947,195Total $4,062,699 $4,550,177 $803,188 $3,290,962(1)Recorded investment includes deferred loan fees, net of deferred origination costs and unamortized purchase premiums, net of discounts as well as purchase accounting adjustments.(2)Includes LHFS.NOTE 5. LOANS AND ALLOWANCE FOR CREDIT LOSSES (As Restated) (continued)The Company recognized interest income, not including the impact of purchase accounting adjustments, of $187.9 million for the nine-month period endedSeptember 30, 2015 on approximately $3.4 billion of TDRs that were in performing status as of September 30, 2015.  December 31, 2014  Recorded Investment(1) UnpaidPrincipalBalance RelatedSpecificReserves AverageRecordedInvestment     (in thousands)With no related allowance recorded:        Commercial:        Commercial real estate:         Corporate banking $37,735 $40,453 $— $40,610 Middle market commercial real estate 127,792 172,766 — 114,465 Santander real estate capital 2,982 2,982 — 1,867Commercial and industrial 7,925 17,732 — 10,529Multi-family 22,492 22,492 — 24,762Other commercial 88 88 — 44Consumer:        Residential mortgages 23,408 23,408 — 57,776Home equity loans and lines of credit 27,230 27,230 — 29,152Retail installment contracts and auto loans - originated — — — —Retail installment contracts and auto loans - purchased 1,787,124 2,040,785 — 893,563Personal unsecured loans 592 592 — 296Other consumer 5,600 5,600 — 6,973With an allowance recorded:        Commercial:         Corporate banking 59,950 66,328 25,322 56,856 Middle market commercial real estate 60,098 66,024 17,004 89,472 Santander real estate capital 3,878 6,356 364 6,630Commercial and industrial 64,183 72,488 35,848 82,204Multi-family 5,979 7,076 1,475 8,699Other commercial 1,932 1,995 688 1,055Consumer:        Residential mortgages 130,813 156,669 23,628 339,071Home equity loans and lines of credit 60,132 69,374 5,002 57,516Retail installment contracts and auto loans - originated 56,513 58,229 16,997 28,258Retail installment contracts and auto loans - purchased — — — —Personal unsecured loans 16,476 16,815 6,508 9,506Other consumer 16,295 22,812 3,264 16,889Total:        Commercial $395,034 $476,780 $80,701 $437,193Consumer 2,124,183 2,421,514 55,399 1,439,000Total $2,519,217 $2,898,294 $136,100 $1,876,193(1)Recorded investment includes deferred loan fees, net of deferred origination costs and unamortized purchase premiums, net of discounts as well as purchase accounting adjustments.The Company recognized interest income of $115.5 million for the year ended December 31, 2014 on approximately $2.0 billion of TDRs that were returned to performing status as of December 31, 2014.NOTE 5. LOANS AND ALLOWANCE FOR CREDIT LOSSES (As Restated) (continued)Commercial Lending Asset Quality IndicatorsCommercial credit quality disaggregated by class of financing receivables is summarized according to standard regulatory classifications as follows:PASS. Asset is well-protected by the current net worth and paying capacity of the obligor or guarantors, if any, or by the fair value less costs to acquire and sell any underlying collateral in a timely manner.SPECIAL MENTION. Asset has potential weaknesses that deserve management’s close attention, which, if left uncorrected, may result in deterioration of the repayment prospects for an asset at some future date. Special Mention assets are not adversely classified.SUBSTANDARD. Asset is inadequately protected by the current net worth and paying capacity of the obligor or by the collateral pledged, if any. A well-defined weakness or weaknesses exist that jeopardize the liquidation of the debt. The loans are characterized by the distinct possibility that the Bank will sustain some loss if deficiencies are not corrected.DOUBTFUL. Exhibits the inherent weaknesses of a substandard credit. Additional characteristics exist that make collection or liquidation in full highly questionable and improbable, on the basis of currently known facts, conditions and values. Possibility of loss is extremely high, but because of certain important and reasonable specific pending factors which may work to the advantage and strengthening of the credit, an estimated loss cannot yet be determined.LOSS. Credit is considered uncollectible and of such little value that it does not warrant consideration as an active asset. There may be some recovery or salvage value, but there is doubt as to whether, how much or when the recovery would occur.Commercial loan credit quality indicators by class of financing receivables are summarized as follows:  Commercial Real Estate        September 30, 2015 Corporatebanking Middlemarketcommercialreal estate Santanderreal estatecapital Commercial and industrial Multi-family Remainingcommercial Total(1)     (in thousands)Regulatory Rating:              Pass $2,623,982 $3,765,920 $1,392,754 $18,529,081 $9,333,083 $2,320,236 $37,965,056Special Mention 118,536 48,842 121,441 374,448 195,710 29,950 888,927Substandard 215,912 127,213 47,375 429,623 71,301 16,251 907,675Doubtful 9,350 23,198 659 29,870 433 305 63,815Total commercial loans $2,967,780 $3,965,173 $1,562,229 $19,363,022 $9,600,527 $2,366,742 $39,825,473(1)Financing receivables include LHFS.  Commercial Real Estate        December 31, 2014 Corporatebanking Middlemarketcommercialreal estate Santanderreal estatecapital Commercial and industrial Multi-family Remainingcommercial Total(1)     (in thousands)Regulatory Rating:              Pass $2,910,957 $3,472,448 $1,564,983 $16,495,836 $8,533,427 $2,064,947 $35,042,598Special Mention 83,122 61,166 133,950 237,331 131,677 8,475 655,721Substandard 192,911 174,882 76,232 358,782 40,355 10,311 853,473Doubtful 31,160 34,603 2,819 19,973 431 499 89,485Total commercial loans $3,218,150 $3,743,099 $1,777,984 $17,111,922 $8,705,890 $2,084,232 $36,641,277(1)Financing receivables include LHFS.NOTE 5. LOANS AND ALLOWANCE FOR CREDIT LOSSES (As Restated) (continued)Consumer Lending Asset Quality Indicators-Credit Score Consumer financing receivables for which credit score is a core component of the allowance model are summarized by credit score as follows:September 30, 2015        Credit Score Range(2) Retail installment contracts and auto loans(3) Percent Personal unsecured loans balance(3) Percent     (in thousands)<600 $12,961,005 51.3% $405,059 16.0%600-639 4,105,660 16.2% 406,943 16.1%>=640 3,059,119 12.1% 1,071,993 42.4%N/A(1) 5,162,435 20.4% 644,744 25.5%Total $25,288,219 100.0% $2,528,739 100.0%(1)Consists primarily of loans for which credit scores are not considered in the ALLL model.(2)Credit scores updated quarterly.(3)RICs and Personal unsecured loans include $825.8 million and $1.9 billion, respectively of LHFS at September 30, 2015 that do not have an allowance.December 31, 2014        Credit Score Range(2) Retail installment contracts and auto loans(3) Percent Personal unsecured loans balance Percent     (in thousands)<600 $11,669,878 52.0% $491,984 18.2%600-639 4,046,452 18.0% 446,995 16.6%640-679 4,046,452 18.0% 1,163,203 43.1%680-719 — —% 64,610 2.4%720-759 — —% 72,235 2.7%>=760 — —% 78,234 2.9%N/A(1) 2,667,671 12.0% 379,559 14.1%Total $22,430,453 100.0% $2,696,820 100.0%(1)Consists primarily of loans for which credit scores are not considered in the ALLL model.(2)Credit scores updated quarterly.(3)RICs include $45.4 million of LHFS at December 31, 2014 that do not have an allowance.NOTE 5. LOANS AND ALLOWANCE FOR CREDIT LOSSES (As Restated) (continued)Consumer Lending Asset Quality Indicators-FICO and Combined Loan-to-Value ("CLTV")  Residential mortgage and home equity financing receivables by CLTV range are summarized as follows:  Residential MortgagesSeptember 30, 2015 N/A LTV<=70% 70.01-80% 80.01-90% 90.01-100% 100.01-110% LTV>110% Grand Total  (in thousands)N/A $511,932 $12,469 $1,911 $— $— $— $— $526,312<600 133 235,909 74,340 32,482 17,798 10,463 9,814 380,939600-639 1 163,673 47,512 24,478 16,017 5,629 8,704 266,014640-679 237 259,330 84,767 35,774 29,088 10,259 13,600 433,055680-719 21 487,624 183,363 65,314 45,454 11,277 27,042 820,095720-759 344 711,855 322,421 76,584 52,347 12,440 22,610 1,198,601>=760 87 2,109,059 725,490 120,411 61,042 22,409 25,414 3,063,912Grand Total $512,755 $3,979,919 $1,439,804 $355,043 $221,746 $72,477 $107,184 $6,688,928  Home Equity Loans and Lines of CreditSeptember 30, 2015 N/A LTV<=70% 70.01-90% 90.01-110% LTV>110% Grand Total     (in thousands)N/A $199,048 $1,388 $909 $62 $— $201,407<600 11,964 149,242 80,251 25,356 23,108 289,921600-639 9,447 140,744 81,919 20,422 18,578 271,110640-679 11,194 246,235 173,486 35,345 26,511 492,771680-719 13,692 430,783 323,493 54,890 31,492 854,350720-759 13,473 606,189 436,434 75,449 46,248 1,177,793>=760 29,329 1,603,426 1,018,991 142,533 77,905 2,872,184Grand Total $288,147 $3,178,007 $2,115,483 $354,057 $223,842 $6,159,536  Residential MortgagesDecember 31, 2014 N/A LTV<=70% 70.01-80% 80.01-90% 90.01-100% 100.01-110% LTV>110% Grand Total  (in thousands)N/A $437,215 $14,801 $643 $8,676 $14,934 $— $— $476,269<600 94 279,197 91,037 41,341 17,271 15,017 16,327 460,284600-639 200 154,557 50,238 25,861 13,218 6,337 13,446 263,857640-679 — 303,319 87,055 40,863 26,618 11,456 19,530 488,841680-719 25 528,979 161,023 66,898 40,456 11,503 34,473 843,357720-759 314 758,315 271,983 80,077 42,872 16,344 39,927 1,209,832>=760 124 2,328,907 633,004 132,640 60,434 29,738 42,022 3,226,869Grand Total $437,972 $4,368,075 $1,294,983 $396,356 $215,803 $90,395 $165,725 $6,969,309NOTE 5. LOANS AND ALLOWANCE FOR CREDIT LOSSES (As Restated) (continued)  Home Equity Loans and Lines of CreditDecember 31, 2014 N/A LTV<=70% 70.01-90% 90.01-110% LTV>110% Grand Total     (in thousands)N/A $217,607 $2,265 $863 $336 $148 $221,219<600 13,543 158,712 69,381 24,069 20,989 286,694600-639 9,748 154,887 76,431 23,410 14,118 278,594640-679 14,717 279,397 157,214 38,057 25,117 514,502680-719 15,984 488,982 272,083 56,560 33,714 867,323720-759 15,643 672,971 381,828 64,993 45,810 1,181,245>=760 36,962 1,736,574 885,774 125,773 76,638 2,861,721Grand Total $324,204 $3,493,788 $1,843,574 $333,198 $216,534 $6,211,298For both residential mortgage and home equity loans, loss severity assumptions are incorporated in the loan loss reserve models to estimate loan balances that will ultimately charge-off. These assumptions are based on recent loss experience within various current CLTV bands within these portfolios. CLTVs are refreshed quarterly by applying Federal Housing Finance Agency Home Price Index changes at a state-by-state level to the last known appraised value of the property to estimate the current CLTV. The Company's allowance for loan losses incorporates the refreshed CLTV information to update the distribution of defaulted loans by CLTV as well as the associated loss given default for each CLTV band. Reappraisals on a recurring basis at the individual property level are not considered cost-effective or necessary on a recurring basis; however, reappraisals are performed on certain higher risk accounts to support line management activities, default servicing decisions, or when other situations arise for which the Company believes the additional expense is warranted.Troubled Debt Restructurings The following table summarizes the Company’s performing and non-performing TDRs at the dates indicated: September 30, 2015 December 31, 2014     (in thousands)Performing$3,428,202 $2,041,653Non-performing522,628 343,522Total$3,950,830 $2,385,175Commercial Loan TDRsAll of the Company’s commercial loan modifications are based on the circumstances of the individual customer, including specific customers' complete relationship with the Company. Loan terms are modified to meet each borrower’s specific circumstances at a point in time. Modifications for commercial loan TDRs generally, although not always, result in bifurcation of the original loan into A and B notes. The A note is restructured to allow for upgraded risk rating and return to accrual status after a sustained period of payment performance has been achieved (typically six months for monthly payment schedules). The B note, if any, is structured as a deficiency note; the balance is charged off but the debt is usually not forgiven. As TDRs, they will be subject to analysis for specific reserves by either calculating the present value of expected future cash flows or, if collateral-dependent, calculating the fair value of the collateral less its estimated cost to sell. The TDR classification will remain on the loan until it is paid in full or liquidated.NOTE 5. LOANS AND ALLOWANCE FOR CREDIT LOSSES (As Restated) (continued)Consumer Loan TDRsThe primary modification program for the Company’s residential mortgage and home equity portfolios is a proprietary program designed to keep customers in their homes and, when appropriate, prevent them from entering into foreclosure. The program is available to all customers facing a financial hardship regardless of their delinquency status. The main goal of the modification program is to review the customer’s entire financial condition to ensure that the proposed modified payment solution is affordable according to a specific debt-to-income ("DTI") ratio range. The main modification benefits of the program allow for term extensions, interest rate reductions, and/or deferment of principal. The Company reviews each customer on a case-by-case basis to determine which benefit or combination of benefits will be offered to achieve the target DTI range.For the Company’s other consumer portfolios, including retail installment contracts and autos, the terms of the modifications generally include one or a combination of the following: a reduction of the stated interest rate of the loan at a rate of interest lower than the current market rate for new debt with similar risk or an extension of the maturity date.Consumer TDRs are generally placed on non-accrual status until the Company believes repayment under the revised terms is reasonably assured and a sustained period of repayment performance has been achieved (typically six months for a monthly amortizing loan). Any loan that has remained current for the six months immediately prior to modification will remain on accrual status after the modification is enacted. Exceptions to this policy include retail installment contracts, which may begin accruing as soon as they are made current. The TDR classification will remain on the loan until it is paid in full or liquidated.In addition to those identified as TDRs above, the guidance also requires loans discharged under Chapter 7 bankruptcy to be considered TDRs and collateral-dependent, regardless of delinquency status. These loans must be written down to fair market value and classified as non-accrual/non-performing for the remaining life of the loan. During the quarter ended September 30, 2015, the Company reassessed its TDR definition and has determined that certain modifications should not be reported as a TDR.  An example of that are retail installment contracts that have received modifications under the Service members Civil Relief Act (the "SCRA"). The inclusion of these modified loans were not material to prior periods.TDR Impact to Allowance for Loan LossesThe allowance for loan losses is established to recognize losses inherent in funded loans intended to be held for investment that are probable and can be reasonably estimated. Prior to loans being placed in TDR, the Company generally measures its allowance under a loss contingency methodology in which consumer loans with similar risk characteristics are pooled and loss experience information is monitored for credit risk and deterioration with statistical tools considering factors such as delinquency, LTV and credit scores.Upon TDR modification, the Company generally measures impairment based on a present value of expected future cash flows methodology considering all available evidence using the effective interest rate or fair value of collateral. The amount of the required valuation allowance is equal to the difference between the loan’s impaired value and the recorded investment.When a consumer TDR subsequently defaults, the Company generally measures impairment based on the fair value of the collateral, if applicable, less its estimated cost to sell.Typically, commercial loans whose terms are modified in a TDR will have been identified as impaired prior to modification and accounted for generally using a present value of expected future cash flows methodology, unless the loan is considered collateral-dependent. Loans considered collateral-dependent are measured for impairment based on their fair values of collateral less its estimated cost to sell. Accordingly, upon TDR modification or if a TDR modification subsequently defaults, the allowance methodology remains unchanged.  NOTE 5. LOANS AND ALLOWANCE FOR CREDIT LOSSES (As Restated) (continued)Financial Impact and TDRs by Concession TypeThe following tables detail the activity of TDRs for the three-month and nine-month periods endedSeptember 30, 2015 and September 30, 2014, respectively: Three-Month Period Ended September 30, 2015 Number ofContracts Pre-ModificationOutstanding RecordedInvestment(1) Post-ModificationOutstanding RecordedInvestment(2)   (in thousands)Commercial: Commercial real estate:      Corporate Banking— $— $— Middle market commercial real estate— — — Santander real estate capital— — —Commercial and industrial210 6,818 6,816Multi-family— — —Other commercial— — —Consumer:     Residential mortgages(3)25 3,758 4,028 Home equity loans and lines of credit31 2,581 2,992 Retail installment contracts and auto loans - originated23,726 447,622 447,362 Retail installment contracts and auto loans - purchased33,436 446,122 445,189 Personal unsecured loans4,058 4,894 4,870 Other consumer3 310 328Total61,489 $912,105 $911,585       Nine-Month Period Ended September 30, 2015 Number ofContracts Pre-ModificationOutstanding RecordedInvestment(1) Post-ModificationOutstanding RecordedInvestment(2)   (in thousands)Commercial:     Commercial real estate:      Corporate Banking12 $11,673 $13,227 Middle market commercial real estate1 14,439 14,439  Santander real estate capital— — —Commercial and industrial418 21,941 19,226Multi-family— — —Other commercial— — —Consumer:     Residential mortgages(3)114 17,929 18,765 Home equity loans and lines of credit92 7,274 8,281 Retail installment contracts and auto loans - originated50,252 957,309 956,871 Retail installment contracts and auto loans - purchased152,943 2,120,303 2,115,473 Personal unsecured loans13,217 15,774 15,685 Other consumer20 1,441 1,484Total217,069 $3,168,083 $3,163,451(1)Pre-modification outstanding recorded investment amount is the month-end balance prior to the month the modification occurred.(2)Post-modification outstanding recorded investment amount is the month-end balance for the month that the modification occurred.(3)The post-modification outstanding recorded investment amounts for residential mortgages exclude interest reserves. NOTE 5. LOANS AND ALLOWANCE FOR CREDIT LOSSES (As Restated) (continued) Three-Month Period Ended September 30, 2014 Number of Contracts Pre-ModificationOutstanding RecordedInvestment(1) Post-ModificationOutstanding RecordedInvestment(2)   (in thousands)Commercial:     Commercial real estate:     Corporate banking2 $16,739 $16,615Middle markets commercial real estate2 19,024 19,024Commercial and industrial26 769 769Other commercial2 1,456 1,445Consumer:     Residential mortgages(3)65 13,096 13,444Home equity loans and lines of credit32 2,813 2,813Retail installment contracts and auto loans - originated318 6,102 6,063Retail installment contracts and auto loans - purchased40,331 554,184 551,689Personal unsecured loans5,653 6,284 6,311Other consumer2 124 124Total46,433 $620,591 $618,297             Nine-Month Period Ended September 30, 2014 Number of Contracts Pre-ModificationOutstanding RecordedInvestment(1) Post-ModificationOutstanding RecordedInvestment(2)   (in thousands)Commercial:     Commercial real estate:     Corporate banking23 $70,017 $68,656Middle markets commercial real estate5 28,963 25,851Commercial and industrial35 988 988Other commercial5 2,503 2,472Consumer:     Residential mortgages222 41,830 42,510Home equity loans and lines of credit86 7,991 7,991Retail installment contracts and auto loans - originated346 6,698 6,655Retail installment contracts and auto loans - purchased65,415 838,856 831,288Personal unsecured loans10,542 11,618 11,457Other consumer7 536 537Total76,686 $1,010,000 $998,405(1)Pre-modification outstanding recorded investment amount is the month-end balance prior to the month the modification occurred. (2)Post-modification outstanding recorded investment amount is the month-end balance for the month that the modification occurred.(3)The post-modification outstanding recorded investment amounts for residential mortgages exclude interest reserves. NOTE 5. LOANS AND ALLOWANCE FOR CREDIT LOSSES (As Restated) (continued)TDRs Which Have Subsequently DefaultedA TDR is generally considered to have subsequently defaulted if, after modification, the loan becomes 90 days past due. For retail installment contracts, a TDR is considered to have subsequently defaulted after modification at the earlier of the date of repossession or 120 days past due. The following table details TDRs that became TDRs during the past twelve-month period and have subsequently defaulted during the three-month and nine-month periods endedSeptember 30, 2015 and September 30, 2014, respectively. Three-Month PeriodEnded September 30,  Nine-Month PeriodEnded September 30, 2015 2014 2015 2014 Number ofContracts Recorded Investment(1) Number ofContracts Recorded Investment(1) Number ofContracts Recorded Investment(1) Number ofContracts Recorded Investment(1) (in thousands)Commercial               Commercial and industrial10 $357 — $— 32 $1,043 — $—Consumer:               Residential mortgages2 486 1 298 15 2,307 22 2,993Home equity loans and lines of credit 3 728 1 65 14 1,665 3 377Retail installment contracts and auto loans15,416 241,952 1,528 19,737 37,252 568,756 2,018 25,105Unsecured loans871 1,011 820 861 3,422 3,681 1,089 1,139Other consumer— — — — 2 244 1 27Total16,302 $244,534 2,350 $20,961 40,737 $577,696 3,133 $29,641(1)The recorded investment represents the period-end balance at September 30, 2015 and 2014. Does not include Chapter 7 bankruptcy TDRs. |

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No definition available.
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| - Definition
The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.
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