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Note Loans (Changes in the carrying amount and the accretable yield for the acquired loans in the Westernbank FDIC-assisted transaction) (Detail) - Westernbank Puerto Rico - Acquired loans in an FDIC assisted transaction - ASC Subtopic 310-30 - USD ($)
$ in Thousands
3 Months Ended 9 Months Ended
Sep. 30, 2016
Sep. 30, 2015
Sep. 30, 2016
Sep. 30, 2015
Dec. 31, 2015
Accretable yield          
Beginning Balance $ 1,071,680 $ 1,245,924 $ 1,112,458 $ 1,271,337  
Accretion (39,590) (46,693) (131,599) (156,384)  
Change In Expected Cash Flows 6,602 (53,782) 57,833 30,496  
Ending Balance 1,038,692 1,145,449 1,038,692 1,145,449  
Carrying amount of loans          
Beginning Balance 1,799,943 [1] 2,137,078 1,974,501 [1] 2,444,172  
Accretion 39,590 46,693 131,599 156,384  
Collections (71,994) (107,759) (338,561) [2] (524,544)  
Ending Balance [3] 1,767,539 [1] 2,076,012 1,767,539 [1] 2,076,012  
Less: Allowance for loan losses (69,571) (64,583) (69,571) (64,583) $ (63,563)
Carrying amount, net of allowance 1,697,968 2,011,429 1,697,968 2,011,429 1,910,938
Non-credit Impaired Loans          
Accretable yield          
Beginning Balance 1,061,971 1,239,776 1,105,732 1,265,752  
Accretion (38,597) (44,568) (125,734) (148,572)  
Change In Expected Cash Flows 6,992 (56,526) 50,368 21,502  
Ending Balance 1,030,366 1,138,682 1,030,366 1,138,682  
Carrying amount of loans          
Beginning Balance 1,754,613 [1] 2,022,493 1,898,146 [1] 2,272,142  
Accretion 38,597 44,568 125,734 148,572  
Collections (69,030) (94,320) (299,700) [2] (447,973)  
Ending Balance [3] 1,724,180 [1] 1,972,741 1,724,180 [1] 1,972,741  
Less: Allowance for loan losses (62,114) (54,027) (62,114) (54,027) (59,753)
Carrying amount, net of allowance 1,662,066 1,918,714 1,662,066 1,918,714 1,838,393
Credit Impaired Loans          
Accretable yield          
Beginning Balance 9,709 6,148 6,726 5,585  
Accretion (993) (2,125) (5,865) (7,812)  
Change In Expected Cash Flows (390) 2,744 7,465 8,994  
Ending Balance 8,326 6,767 8,326 6,767  
Carrying amount of loans          
Beginning Balance 45,330 [1] 114,585 76,355 [1] 172,030  
Accretion 993 2,125 5,865 7,812  
Collections (2,964) (13,439) (38,861) [2] (76,571)  
Ending Balance [3] 43,359 [1] 103,271 43,359 [1] 103,271  
Less: Allowance for loan losses (7,457) (10,556) (7,457) (10,556) (3,810)
Carrying amount, net of allowance $ 35,902 $ 92,715 $ 35,902 $ 92,715 $ 72,545
[1] The carrying amount of loans acquired from Westernbank and accounted for under ASC 310-30 which remains subject to the loss sharing agreement with the FDIC amounted to approximately $578 million as of September 30, 2016 and $636 million as of December 31, 2015.
[2] For the nine months ended September 30, 2016, includes the impact of the bulk sale of loans with a carrying value of approximately $99 million.
[3] The carrying amount of loans acquired from Westernbank and accounted for under ASC 310-30 which remain subject to the loss sharing agreement with the FDIC amounted to approximately $578 million as of September 30, 2016 (September 30, 2015- $655 million).