Loans Acquired as Part of the Westernbank FDIC-Assisted Transaction Accounted for Pursuant to ASC Subtopic 310-30 (Detail) (Acquired loans in an FDIC assisted transaction, Westernbank Puerto Rico, USD $) In Thousands	Apr. 30, 2010
Accounts, Notes, Loans and Financing Receivable [Line Items]
Contractually-required principal and interest	$ 9,850,613
Non-accretable difference	3,402,907
Cash flows expected to be collected	6,447,706
Accretable yield	1,538,059
Fair value of loans	4,909,647
Credit Impaired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Contractually-required principal and interest	1,995,580
Non-accretable difference	1,248,365
Cash flows expected to be collected	747,215
Accretable yield	50,425
Fair value of loans	696,790
Non-credit Impaired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Contractually-required principal and interest	7,855,033
Non-accretable difference	2,154,542
Cash flows expected to be collected	5,700,491
Accretable yield	1,487,634
Fair value of loans	$ 4,212,857

Loans Acquired as Part of the Westernbank FDIC-Assisted Transaction Accounted for Pursuant to ASC Subtopic 310-30 (Detail) (Acquired loans in an FDIC assisted transaction, Westernbank Puerto Rico, USD $)
In Thousands

Apr. 30, 2010

Accounts, Notes, Loans and Financing Receivable [Line Items]

Contractually-required principal and interest

$ 9,850,613

Non-accretable difference

3,402,907

Cash flows expected to be collected

6,447,706

Accretable yield

1,538,059

Fair value of loans

4,909,647

Credit Impaired Loans

Accounts, Notes, Loans and Financing Receivable [Line Items]

Contractually-required principal and interest

1,995,580

Non-accretable difference

1,248,365

Cash flows expected to be collected

747,215

Accretable yield

50,425

Fair value of loans

696,790

Non-credit Impaired Loans

Accounts, Notes, Loans and Financing Receivable [Line Items]

Contractually-required principal and interest

7,855,033

Non-accretable difference

2,154,542

Cash flows expected to be collected

5,700,491

Accretable yield

1,487,634

Fair value of loans

$ 4,212,857

- Definition

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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- Definition

The investor's estimate, at acquisition, of the amount and timing of undiscounted principal, interest, and other cash flows expected to be collected. This would be the investor's best estimate of cash flows, including the effect of prepayments if considered, that is used in determining the acquisition price, and, in a business combination, the investor's estimate of fair value for purposes of acquisition price allocation. 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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- Definition

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.

+ References+ Details