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Differences between income tax expense (benefit) applicable to income before income taxes and amount computed by applying the statutory tax rate in Puerto Rico (Detail) (USD $)
In Thousands, unless otherwise specified
3 Months Ended 6 Months Ended
Jun. 30, 2012
Jun. 30, 2011
Jun. 30, 2012
Jun. 30, 2011
Income Tax Expense Benefit Continuing Operations Income Tax Reconciliation Abstract        
Income tax (benefit) expense $ (77,893) $ (38,100) $ (61,701) $ 109,127
PUERTO RICO
       
Income Tax Expense Benefit Continuing Operations Income Tax Reconciliation Abstract        
Computed income tax at statutory rates (3,646) 21,776 15,734 68,984
Net benefit of net tax exempt interest income (3,739) (15,206) (10,753) (17,613)
Deferred tax asset valuation allowance (48) 3,945 1,119 (1,360)
Non-deductible expenses 5,726 5,400 11,365 10,726
Difference in tax rates due to multiple jurisdictions (1,149) (1,866) (4,356) (4,344)
Adjustment for enacted changes in income tax laws 0 0 0 103,287
Income Tax Reconciliation Other Adjustments (1,739) 1,566 (541) 3,394
Income tax (benefit) expense (77,893) (38,100) (61,701) 109,127
Effective Income Tax Rate Continuing Operations Tax Rate Reconciliation Abstract        
Computed income tax at statutory rates 30.00% 30.00% 30.00% 30.00%
Effective Income Tax Rate Reconciliation Tax Exempt Income 31.00% (21.00%) (21.00%) (8.00%)
Deferred tax asset valuation allowance 0.00% 5.00% 2.00% (1.00%)
Non-deductible expenses (47.00%) 7.00% 22.00% 5.00%
Difference in tax rates due to multiple jurisdictions 9.00% (2.00%) (8.00%) (2.00%)
Effective Income Tax Rate Reconciliation Change In Enacted Tax Rate 0.00% 0.00% 0.00% 45.00%
Income tax (benefit) expense 640.00% (53.00%) (118.00%) 47.00%
PUERTO RICO | Effect Of Income Subject To Preferential Tax Rate [Member]
       
Income Tax Expense Benefit Continuing Operations Income Tax Reconciliation Abstract        
Income tax reconciliation, other deductions (73,298) [1] (100) [1] (74,269) [1] (332) [1]
Effective Income Tax Rate Continuing Operations Tax Rate Reconciliation Abstract        
Effective Income Tax Rate Reconciliation Deductions Other 603.00% [1]    [1] (142.00%) [1] 0.00% [1]
PUERTO RICO | Recognition Of Tax Benefits From Previous Years [Member]
       
Income Tax Expense Benefit Continuing Operations Income Tax Reconciliation Abstract        
Income tax reconciliation, other deductions $ 0 [2] $ (53,615) [2] $ 0 [2] $ (53,615) [2]
Effective Income Tax Rate Continuing Operations Tax Rate Reconciliation Abstract        
Effective Income Tax Rate Reconciliation Prior Year Income Taxes 0.00% [2] (74.00%) [2] 0.00% [2] (23.00%) [2]
PUERTO RICO | State Taxes And Others [Member]
       
Effective Income Tax Rate Continuing Operations Tax Rate Reconciliation Abstract        
Effective Income Tax Rate Reconciliation Deductions Other 14.00% 2.00% (1.00%) 1.00%
[1] Includes the impact of the Closing Agreement with the P.R. Treasury signed in June 2012.
[2] Represents the impact of the Ruling and Closing Agreement with the P.R. Treasury signed in June 2011.