Acquired Loans Accounted for Under ASC Subtopic 310-20 (Detail) (Westernbank Puerto Rico, ASC Subtopic 310 20, USD $) In Thousands	Apr. 30, 2010
Westernbank Puerto Rico \| ASC Subtopic 310 20
Accounts, Notes, Loans and Financing Receivable [Line Items]
Fair value of loans	$ 290,810
Gross contractual amounts receivable (principal and interest)	457,201
Estimate of contractual cash flows not expected to be collected	$ 164,427

The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. This relates to loans not accounted for as debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable.

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The total undiscounted amount of all uncollected contractual principal and contractual interest payments both past due and scheduled for the future, adjusted for the timing of prepayments, if considered, less any reduction by the investor at the acquisition date. This relates to loans not accounted for as debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable.

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