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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, 2017
Sep. 30, 2016
Sep. 30, 2017
Sep. 30, 2016
Dec. 31, 2016
Accretable yield          
Beginning Balance $ 942,668 $ 1,071,680 $ 1,010,087 $ 1,112,458  
Accretion (34,790) (39,590) (108,170) (131,599)  
Change In Expected Cash Flows 1,451 6,602 7,412 57,833  
Ending Balance 909,329 1,038,692 909,329 1,038,692  
Carrying amount of loans          
Beginning Balance 1,617,787 [1] 1,799,943 [2],[3] 1,738,329 [1],[2] 1,974,501 [1],[2]  
Accretion 34,790 39,590 108,170 131,599  
Collections (64,030) (71,994) (257,952) (338,561)  
Ending Balance [2],[3] 1,588,547 [1] 1,767,539 1,588,547 [1] 1,767,539  
Less: Allowance for loan losses (67,100) (69,571) (67,100) (69,571) $ (68,877)
Carrying amount, net of allowance 1,521,447 1,697,968 1,521,447 1,697,968 1,669,452
Non-credit Impaired Loans          
Accretable yield          
Beginning Balance 936,204 1,061,971 1,001,908 1,105,732  
Accretion (34,064) (38,597) (105,759) (125,734)  
Change In Expected Cash Flows 1,842 6,992 7,833 50,368  
Ending Balance 903,982 1,030,366 903,982 1,030,366  
Carrying amount of loans          
Beginning Balance 1,579,196 [1] 1,754,613 [2],[3] 1,695,381 [1],[2] 1,898,146 [1],[2]  
Accretion 34,064 38,597 105,759 125,734  
Collections (61,737) (69,030) (249,617) (299,700)  
Ending Balance [2],[3] 1,551,523 [1] 1,724,180 1,551,523 [1] 1,724,180  
Less: Allowance for loan losses (61,034) (62,114) (61,034) (62,114) (61,855)
Carrying amount, net of allowance 1,490,489 1,662,066 1,490,489 1,662,066 1,633,526
Credit Impaired Loans          
Accretable yield          
Beginning Balance 6,464 9,709 8,179 6,726  
Accretion (726) (993) (2,411) (5,865)  
Change In Expected Cash Flows (391) (390) (421) 7,465  
Ending Balance 5,347 8,326 5,347 8,326  
Carrying amount of loans          
Beginning Balance 38,591 [1] 45,330 [2],[3] 42,948 [1],[2] 76,355 [1],[2]  
Accretion 726 993 2,411 5,865  
Collections (2,293) (2,964) (8,335) (38,861)  
Ending Balance [2],[3] 37,024 [1] 43,359 37,024 [1] 43,359  
Less: Allowance for loan losses (6,066) (7,457) (6,066) (7,457) (7,022)
Carrying amount, net of allowance $ 30,958 $ 35,902 $ 30,958 $ 35,902 $ 35,926
[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 $515 million as of September 30, 2017 and $563 million as of December 31, 2016.
[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 $ 515 million as of September 30, 2017 (September 30, 2016- $578 million).