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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 9 Months Ended
Sep. 30, 2012
Sep. 30, 2011
Sep. 30, 2012
Sep. 30, 2011
Income Tax Expense Benefit Continuing Operations Income Tax Reconciliation Abstract        
Income tax (benefit) expense $ 15,384 $ 5,537 $ (46,317) $ 114,664
PUERTO RICO
       
Income Tax Expense Benefit Continuing Operations Income Tax Reconciliation Abstract        
Computed income tax at statutory rates 18,772 9,921 34,505 78,904
Net benefit of net tax exempt interest income (7,625) (7,779) (18,378) (25,392)
Deferred tax asset valuation allowance 1,611 1,473 2,730 113
Non-deductible expenses 5,817 5,475 17,182 16,201
Difference in tax rates due to multiple jurisdictions (250) (1,542) (4,606) (5,884)
Adjustment for enacted changes in income tax laws     0 103,287
Unrecognized Tax Benefits Period Increases Decreases (8,985) (750) (8,985) (5,160)
Income Tax Reconciliation Other Adjustments (1,618) (1,182) (2,158) 6,621
Income tax (benefit) expense 15,384 5,537 (46,317) 114,664
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 (12.00%) (23.00%) (16.00%) (10.00%)
Deferred tax asset valuation allowance 3.00% 4.00% 2.00%   
Non-deductible expenses 9.00% 17.00% 15.00% 6.00%
Difference in tax rates due to multiple jurisdictions    (5.00%) (4.00%) (2.00%)
Effective Income Tax Rate Reconciliation Change In Enacted Tax Rate     0.00% 39.00%
EffectiveIncomeTaxRateReconciliationOtherAdjustments (14.00%) (2.00%) (8.00%) (2.00%)
Income tax (benefit) expense 25.00% 17.00% (40.00%) 44.00%
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 7,662 [1] (79) [1] (66,607) [2] (411) [2]
Effective Income Tax Rate Continuing Operations Tax Rate Reconciliation Abstract        
Effective Income Tax Rate Reconciliation Deductions Other 12.00% [1]    [1] (58.00%) [2] 0.00% [2]
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 [3] $ (53,615) [3]
Effective Income Tax Rate Continuing Operations Tax Rate Reconciliation Abstract        
Effective Income Tax Rate Reconciliation Prior Year Income Taxes     0.00% [3] (20.00%) [3]
PUERTO RICO | State Taxes And Others [Member]
       
Effective Income Tax Rate Continuing Operations Tax Rate Reconciliation Abstract        
Effective Income Tax Rate Reconciliation Deductions Other (3.00%) (4.00%) (1.00%) 3.00%
[1] Includes the adjustment related to the Closing Agreement with the P.R. Treasury signed in June 2012.
[2] Includes the impact of the Closing Agreement with the P.R. Treasury signed in June 2012 as adjusted as of September 30, 2012.
[3] Represents the impact of the Ruling and Closing Agreement with the P.R. Treasury signed in June 2011.