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Principal Changes in Fair Value as Previously Reported in Form 10-Qs Filed During 2010 and the Revised Amounts Recorded during the Measurement Period (Detail) (Westernbank Puerto Rico, USD $)
In Thousands
Apr. 30, 2010
Business Acquisition [Line Items]  
Assets $ 2,337,748
Total assets 8,274,310
Total liabilities 8,274,310
As reported
 
Business Acquisition [Line Items]  
Assets 3,322,561 [1]
Total assets 8,360,198 [1]
Total liabilities 8,360,198 [1]
As reported | Loans
 
Business Acquisition [Line Items]  
Assets 8,554,744 [1]
As reported | Discount
 
Business Acquisition [Line Items]  
Assets (4,293,756) [1]
As reported | Net loans
 
Business Acquisition [Line Items]  
Assets 4,260,988 [1]
As reported | Other assets
 
Business Acquisition [Line Items]  
Assets 670,419 [1]
As reported | Goodwill
 
Business Acquisition [Line Items]  
Assets 106,230 [1]
As reported | Deposits
 
Business Acquisition [Line Items]  
Liabilities 2,391,635 [1]
As reported | Note issued to the FDIC
 
Business Acquisition [Line Items]  
Liabilities 5,769,696 [1]
As reported | Equity appreciation instrument
 
Business Acquisition [Line Items]  
Liabilities 52,500 [1]
As reported | Contingent liability on unfunded loan commitments
 
Business Acquisition [Line Items]  
Liabilities 132,442 [1]
As reported | Other liabilities
 
Business Acquisition [Line Items]  
Liabilities 13,925 [1]
As recasted
 
Business Acquisition [Line Items]  
Assets 2,337,748 [2]
Total assets 8,274,310 [2]
Total liabilities 8,274,310 [2]
As recasted | Loans
 
Business Acquisition [Line Items]  
Assets 8,554,744 [2]
As recasted | Discount
 
Business Acquisition [Line Items]  
Assets (3,354,287) [2]
As recasted | Net loans
 
Business Acquisition [Line Items]  
Assets 5,200,457 [2]
As recasted | Other assets
 
Business Acquisition [Line Items]  
Assets 649,264 [2]
As recasted | Goodwill
 
Business Acquisition [Line Items]  
Assets 86,841 [2]
As recasted | Deposits
 
Business Acquisition [Line Items]  
Liabilities 2,391,635 [2]
As recasted | Note issued to the FDIC
 
Business Acquisition [Line Items]  
Liabilities 5,770,495 [2]
As recasted | Equity appreciation instrument
 
Business Acquisition [Line Items]  
Liabilities 52,500 [2]
As recasted | Contingent liability on unfunded loan commitments
 
Business Acquisition [Line Items]  
Liabilities 45,755 [2]
As recasted | Other liabilities
 
Business Acquisition [Line Items]  
Liabilities 13,925 [2]
Difference/Change
 
Business Acquisition [Line Items]  
Assets (984,813) [3]
Total assets (85,888)
Total liabilities (85,888)
Difference/Change | Discount
 
Business Acquisition [Line Items]  
Assets 939,469 [4]
Difference/Change | Net loans
 
Business Acquisition [Line Items]  
Assets 939,469
Difference/Change | Other assets
 
Business Acquisition [Line Items]  
Assets (21,155) [5]
Difference/Change | Goodwill
 
Business Acquisition [Line Items]  
Assets (19,389)
Difference/Change | Note issued to the FDIC
 
Business Acquisition [Line Items]  
Liabilities 799 [6]
Difference/Change | Contingent liability on unfunded loan commitments
 
Business Acquisition [Line Items]  
Liabilities (86,687) [7]
Loans
 
Business Acquisition [Line Items]  
Assets 5,200,457
Other assets
 
Business Acquisition [Line Items]  
Assets 44,926
Goodwill
 
Business Acquisition [Line Items]  
Assets 86,841
Deposits
 
Business Acquisition [Line Items]  
Liabilities 2,391,635
Note issued to the FDIC
 
Business Acquisition [Line Items]  
Liabilities 5,770,495
Equity appreciation instrument
 
Business Acquisition [Line Items]  
Liabilities 52,500
Contingent liability on unfunded loan commitments
 
Business Acquisition [Line Items]  
Liabilities 45,755
Other liabilities
 
Business Acquisition [Line Items]  
Liabilities $ 13,925
[1] Amounts are presented as previously reported.
[2] Amounts reported include retrospective adjustments during the measurement period (ASC Topic 805) related to the Westernbank FDIC-assisted transaction.
[3] This reduction is directly related to the reduction in estimated future credit losses as they are substantially covered by the FDIC under the 80% FDIC loss sharing agreements.
[4] Represents the increase in management's best estimate of fair value mainly driven by lower expected future credit losses on the acquired loan portfolio based on facts and circumstances existent as of the acquisition date but known to management during the measurement period. The main factors that influenced the revised estimated credit losses included review of collateral, revised appraised values, and review of borrower's payment capacity in more thorough due diligence procedures.
[5] Represents revisions to acquisition date estimated fair values of other real estate properties based on new appraisals obtained.
[6] Represents an increase in the premium on the note issued to the FDIC, also influenced by the cash flow streams impacted by the revised loan payment estimates.
[7] Reduction due to revised credit loss estimates and commitments.